The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, and the researcher used the applied analytical approach through the use of a set of methods The financial and statistical analysis in conducting the analysis process for the banks, the research sample, and the results of the analysis also showed the validity of the sub-hypotheses, namely the presence of a statistically significant correlation and an adverse effect between liquidity and profitability, as well as the existence of an adverse statistically significant correlation and influence between the profit and the value of the bank.
Abstract The present research aims to know the range of Knowledge and the using of teachers of aerography department in colleges of Education to Applicant electronic Learning , So the Sample of the research reached (129) teacher, of the university of Boghdad and Al mustansiria who were chosen by using Randomly sample , and applauding questioner for these perpos that prepared by muhamed bn Ghazi Al Judi – and by using the T-test for one sample and person correlation formula as a statistical means. The research reached to the results which indicate that weakness knowledge and using the theachers of geographe department to the application electronic learning. And according this the researcher put some Recommendation and suggestions.
... Show Moreخضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا
... Show MoreForest fires continue to rise during the dry season and they are difficult to stop. In this case, high temperatures in the dry season can cause an increase in drought index that could potentially burn the forest every time. Thus, the government should conduct surveillance throughout the dry season. Continuous surveillance without the focus on a particular time becomes ineffective and inefficient because of preventive measures carried out without the knowledge of potential fire risk. Based on the Keetch-Byram Drought Index (KBDI), formulation of Drought Factor is used just for calculating the drought today based on current weather conditions, and yesterday's drought index. However, to find out the factors of drought a day after, the data
... Show MoreThe Andalusi did not leave any poetic art without expressing his psychological and sentimental emotions and the depth of emotions and it sincerity. We found Andalusian translated his emotions into poetry and in many different subjects. The Poetic images and the analogies were plentiful in their poetry.
The Subject of contritutions to Jerusalemites Scientific in Egypt from 8.5 Century 14.11 AD of noteworthy studies Concern Coming Of these Scientists to Egypt has helped toth to Seek Knowledge and Study or teaching in the tooming w0rid of Science broadly and distinctive through Scientific interaction and intermingling of Civilization between Scientists this Mixing effect of the Scientific life and in tellectal of The nam
... Show Moreهدفت الدراسة الى تحديد الكفايات التدريسية اللازمة للطالبات- المدرسات من وجهة نظرهن وذلك للتعرف على مدى حاجتهن لهذه الكفايات التدريسية التي ينبغي امتلاكها لتحقيق الاهداف المنشودة.أشتملت عينة البحث على(100) طالبة من جامعة بغداد/كلية التربية للبنات/قسم التاريخ.تم اعداد اداة البحث وهي أستبانة مكونة من (43) فقرة خماسية البدائل هي (موافقة بشدة، موافقة،مترددة،غير موافقة،غير موافقة بشدة) موزعة على
... Show Moreتقييم قابلية اداء متطلبات العمل للعاملين في الصناعة باستخدام طريقة القصور الذاتي
The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the problem of the semiotic employment of religious symbols in press reports published in the electronic press across two levels: Reading to perceive the visual message in its abstract form, and the second for re-understanding and interpretation, as this level gives semantics to reveal the implicit level of media messages through a set of semiotic criteria on which it was based to cut texts to reach the process of understanding and interpretation.
The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the p
... Show More