Preferred Language
Articles
/
jeasiq-2073
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
...Show More Authors

 

The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample was selected that included (10) companies, and data and information were collected through the annual financial reports issued by the Iraq Stock Exchange for the time period (2014-2018), as well as The research relied on a set of descriptive statistics methods (arithmetic mean - standard deviation - percentages) as well as a group of inferential statistics methods (Pearson Correlation Laboratory - Simple Regression - Multiple Regression), through the two statistical packages of (SPSS V.26 - AMOS V. 25) to compare the calculated results and test the hypotheses. The research found the most prominent results represented in the absence of an effect of the debt ratio on the market and real value of companies, while it found a significant effect of the debt ratio and earnings per share on the market value of companies. The importance of the research is represented by the limited studies that dealt with the three variables together in an analytical manner in the Iraq Stock Exchange (financing structure - earnings per share - firm value) and the extent of the impact of each of the financing structure through the debt ratio, and earnings per share on both market value and real value For companies' shares, as well as determining the relationship between the independent research variables represented by the financing structure and earnings per share, with the approved variables (the real value of companies, and the market value)

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of the Principal components and Partial least squares methods to estimate the parameters of the logistic regression model in the case of linear multiplication problem
...Show More Authors

Abstract

  The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable.                                                                                  &nb

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the procedures of the Banking Compliance Controller on the decision to grant credit and default: Applied research in a sample of Iraqi banks
...Show More Authors

Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The aesthetic of the Quranic voice and its relation to the meaning
...Show More Authors

The Qur'an is an inexhaustible source for researchers, and all of them find a rich material for its research, and no wonder in it is the book of the greatest Arabic. Quranic research has been an attempt to extract the secret in the miracle of the Koran, and not the Quranic miracle is limited to the word and its meaning, but that the miracle extends to include every sound in motion or silent; the sound performance of the Quranic text increases the meaning of beauty and earns the word heartbeat, Souls; and this may be due to the beauty of voice in the performance and harmony between sounds and words, and harmony between the exits and descriptions, or the tides of the tides,
Based on the above and to show the miraculous aspects of the Qu

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The role of teachers in Sociology In the development of creative thinking for students stage Middle school section of the literary In Karkh II schools From the perspective of the teachers and the students themselves
...Show More Authors

This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 20 2021
Journal Name
لارك
The Theme of the Family in Russian Literature during the "Thaw" on the Material the story of M. Sholokhov "The Fate of a Man"and the story of V. Panova "Seryozha" and F. Abramov "Fatherless".
...Show More Authors

The article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще

... Show More
View Publication
Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Astronomy Letters
The Dichotomy of the Mass-radius Relation and the Number of Globular Clusters
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Issues Among the provisions of the use of the mosque and its dependencies
...Show More Authors

God Almighty set out to build mosques, and he commanded to seek their architecture, and the competition for them, and allocate them with types of worship that are not valid in others, and to preserve their sanctity and not to be degraded and taken for mundane purposes and special benefits, because they are considered one of the most prominent features of Islam and the rituals of Islamic society, so this research came to show the rule Sharia in various and contemporary issues that are needed by the imams of the mosques, their rulers, and those responsible for them. Among the issues in which they have examined comparative juristic research and reached the most correct opinion are:
Building mosques over or under buildings and factories i

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Relationship Study Between Total Length with Otolith Length and Thickness in Two Fish Species: Coptodon zillii (Gervais,1848) and Cyprinus carpio” (Linnaeus,1758)
...Show More Authors
Abstract<p>This study aimed new indications that may clarify the relationships between the total and standard lengths, and the length of the otolith, as well as the thickness and weight of these bones compared to the body weights of two different species of invasive fish in the Iraqi aquatic environment, the common carp <italic>Cyprinus carpio</italic> of the Cyprinidae family, and the common Tilapia. <italic>Coptodon zillii</italic>, from the Cichlidae family. The results showed that the otolith were not related to some of the vital characteristics of the studied fish, and there were differences in the correlation coefficient between some vital measurements with high signifi</p> ... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Multi-pages structure for Six Sigma performance matrix based on the technical characteristics of balanced performance and methodology Al-Sigma for measuring corporate performance: Suggestion vision
...Show More Authors

Accelerates operating managements in the facilities contemporary business environment toward redefining processes and strategies that you need to perform tasks of guaranteeing them continue in an environment performance dominated by economic globalization and the circumstances of uncertainty attempt the creation of a new structure through multiple pages seek to improve profitability and sustainable growth in performance in a climatefocuses on the development of institutional processes, reduce costs and achieve customer satisfaction to meet their demands and expectations are constantly changing. The research was presented structural matrix performance combines methodology Alsigma in order to improve customer satisfaction significantly bet

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 24 2018
Journal Name
Chemistry Of Materials
Oxidant or Catalyst for Oxidation? A Study of How Structure and Disorder Change the Selectivity for Direct versus Catalytic Oxidation Mediated by Manganese(III,IV) Oxides
...Show More Authors

Structure type and disorder have become important questions in catalyst design, with the most active catalysts often noted to be “disordered” or “amorphous” in nature. To quantify the effects of disorder and structure type systematically, a test set of manganese(III,IV) oxides was developed and their reactivity as oxidants and catalysts tested against three substrates: methylene blue, hydrogen peroxide, and water. We find that disorder destabilizes the materialsthermodynamically, making them stronger chemical oxidantsbut not necessarily better catalysts. For the disproportionation of H2O2 and the oxidative decomposition of methylene blue, MnOx-mediated direct oxidation competes with catalytically mediated oxidation, making the most

... Show More
View Publication
Scopus (23)
Crossref (24)
Scopus Clarivate Crossref