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jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
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The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Negative Reflections of Ottomans and Persian struyy on Iraq (1508 – 1914)
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Continuous conflict between Parisian and Ottoman states the results that Iraq became as
aground for their battles which leads to their own interests in Iraq which are shape their
strategy. The conflict continues for long time. In spite of, they signed many treatments and
protocols between the two sides, as Arzarom treaty , the first and the second, Tahran protocols
, and Astana protocol. This conflict, no sides of them to dose any part of their land, but these
treaties leaded to a big loss to Iraq ,which lost parts of it's land and water area in Ahwaz and
shatt AL-Arab, so, Iraq became as a smoth target for their interests, and lost its
sovereignty,and lost self-govern of the country country . so the research conclud

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Visual analysis of the Kurdish women's dress and its impact on modernity
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A collection of pictures of traditional Kurdish women's national clothing and contemporary clothing was collected. A visit was also made to the city of Sulaymaniyah and the city of Halabja to find out the foundations of traditional clothing for the Kurdish regions and the impact of contemporary fashion on traditional dress. Which represents the culture and regionalism and reflects the picturesque nature of northern Iraq, and in order to complete the study, the parametric measurements of the clothes were analyzed and the graphs of the dress and its accessories were re-drawn to understand and make a comparison between them to study the clear influences and changes and examine the possibility of benefiting from them in sewing contemporary f

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
The battle of Dumat al-Jandal And its impact on the era of prophecy And the righteous caliphate
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The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

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Publication Date
Sat May 16 2009
Journal Name
Journal Of Planner And Development
Value Engineering and the Possibility of Its use in Architecture
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Value Engineering is an analytical study on projects or services using a specific procedure and a multidisciplinary working group, works for the identification and classification of the project functions; either for a better perfuming of these functions or to lessen the total project cost or the two together. Value Engineering main aim is on finding innovative alternatives, without effecting the basic requirements of the project, its methodology based on the functional balancing between the three elements of production "performance, quality and cost". This methodology based on the "functional analysis", had shown high possibilities in solving any problem facing the production procedure , achieve better investment for available re

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Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the capital increase in the rate of return on stock price: Applied in the study of a sample of Iraqi banks
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The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Investigate IPD Factors' Effect on Value Engineering for the Communication Sector in Iraq
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Integrated project delivery is collaboratively applying the skills and knowledge of all participants to optimize the project's results, increase owner value, decrease waste, and maximize efficiency during the design, fabrication, and construction processes. This study aims to determine IPD criteria positively impacting value engineering. To do this, the study has considered 9 main criteria according to PMP classification that already covers all project phases and 183 sub-criteria obtained from theoretical study and expert interviews (fieldwork). In this study, the SPSS (V26) program was used to analyze the main criteria and sub-criteria priorities from top to bottom according to their values of the Relative Importance In

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness Of A Proposed Program For Developing The Creative Abilities Of The Students At The University Of Tabuk And Its Effect On The Creative Output Of The Neom Project.
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The aim of this study was to measure the effectiveness of a proposed program to develop the creative abilities of the students of Tabuk University and its impact on the creative output of the NEOM project. The sample of the study consisted of (50) university students divided into two groups: an experimental group of 25 students who receive the proposed training program, and control group of (25) students.

 To achieve these objectives, the researcher designed and developed tools to collect the required data, which were verified their validity and reliability.

The descriptive statistics of mean, standard deviations, correlation coefficient, T test for the associated sample were used in the analysis of the results of th

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analytical study on the implications of the GATS Agreement and its implications on the Egyptian banking sector
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International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

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Publication Date
Wed Dec 01 2021
Journal Name
المجلة العراقية للعلوم الاقتصادية
تأثير راس المال الأجنبي المودع في القيمة السوقية للشركة
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يهدف البحث إلى قياس تاثير راس المال المودع للمستثمرين غير العراقيين والمستثمر في أسهم شركات المدرجة في سوق العراق للأوراق المالية في القيمة السوقية لتلك الشركات

Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Management Information Systems (MIS) and its impact on Governmental Organization Performance in Jouf Region of Saudi Arabia
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The aim of this research is to find the impact of the efficiency of Management information systems (MIS) on the effectiveness of governmental organizations performance.

To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research attemped to answer the following question: To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research tried to answer the following question: What is the actual utilization of modern admi

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