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jeasiq-2073
The variation of the Firm’s value considering the relationship between the financial structure and earnings per share
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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)

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Publication Date
Sat Apr 01 2023
Journal Name
Chemical Methodologies
A Novel Design for Gas Sensor of Zinc Oxide Nanostructure Prepared by Hydrothermal Annealing Technique
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Publication Date
Thu Apr 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Phytochemical investigation of some chemical compounds present in vicia villosa l. Widely grown in Iraq
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Publication Date
Sun Oct 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
A novel data offloading scheme for QoS optimization in 5G based internet of medical things
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The internet of medical things (IoMT), which is expected the lead to the biggest technology in worldwide distribution. Using 5th generation (5G) transmission, market possibilities and hazards related to IoMT are improved and detected. This framework describes a strategy for proactively addressing worries and offering a forum to promote development, alter attitudes and maintain people's confidence in the broader healthcare system without compromising security. It is combined with a data offloading system to speed up the transmission of medical data and improved the quality of service (QoS). As a result of this development, we suggested the enriched energy efficient fuzzy (EEEF) data offloading technique to enhance the delivery of dat

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Publication Date
Tue Sep 23 2025
Journal Name
Arabian Journal For Science And Engineering
Shear Thickening Behaviour of Cross-Linked Polyacrylamide Gels Induced by Gas Flow in Porous Media
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Excessive water production is a persistent challenge in oil and gas wells, with polymer and gel solutions commonly employed for water control. This study investigates the rheological behaviour of cross-linked polyacrylamide gels and their impact on water shutoff treatment in gas wells. Rheological measurements, coreflooding experiments using Berea sandstone samples, and micromodel flow visualizations were conducted to evaluate gel performance. Results showed that during water injection, the water residual resistance factor ( Frrw ) decreases with increasing flow rates, mainly due to gel shear thinning behaviour and reduced residual gas saturation. Higher polymer concentrations in the gel enhance water permeability reduction. In contrast, un

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Publication Date
Thu Oct 01 2020
Journal Name
Alexandria Engineering Journal
Biodegradation of reactive dyes by some bacteria using response surface methodology as an optimization technique
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Water pollution as a result of contamination with dye-contaminating effluents is a severe issue for water reservoirs, which instigated the study of biodegradation of Reactive Red 195 and Reactive Blue dyes by E. coli and Bacillus sp. The effects of occupation time, solution pH, initial dyes concentrations, biomass loading, and temperature were investigated via batch-system experiments by using the Design of Experiment (DOE) for 2 levels and 5 factors response surface methodology (RSM). The operational conditions used for these factors were optimized using quadratic techniques by reducing the number of experiments. The results revealed that the two types of bacteria had a powerful effect on biodegradable dyes. The regression analysis reveale

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Publication Date
Sun Jan 01 2023
Journal Name
Alexandria Engineering Journal
Calcium/iron-layered double hydroxides-sodium alginate for removal of tetracycline antibiotic from aqueous solution
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Publication Date
Wed Oct 09 2024
Journal Name
Engineering, Technology & Applied Science Research
Experimental Investigation of Composite Circular Encased GFRP I-Section Concrete Columns under Different Load Conditions
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Pultruded materials made of Fiber-Reinforced Polymer (FRP) come in a broad range of shapes, such as bars, I-sections, C-sections, etc. FRP materials are starting to compete with steel as structural materials owing to their great resistance, low self-weight, and cheap maintenance costs, especially in corrosive conditions. This study aims to evaluate the effectiveness of a novel concrete Composite Column (CC) using Encased I-Section (EIS) as a reinforcement in contrast to traditional steel bars by using Glass Fiber-Reinforced Polymer (GFRP) as I-section (CC-EIS) to evaluate the effectiveness of the hybrid columns which have been built by combining GFRP profiles with concrete columns. To achieve the aims of this study, nine circular co

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Publication Date
Fri Aug 15 2025
Journal Name
Baghdad Science Journal
Corrosion Protection of Copper in Salt Medium by Poly 4-Hyroxyaniline Deposited via Electrodeposition Technique
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The polymer was used to inhibit the corrosion of copper metal in salt media in di erent concentrations at room temperature using potentiometric polarization measurement. The polymer was prepared by mixing (0.1 M) 4-Hydroxy aniline (C6H7NO) with (0.25M) of ammonium persulfate as the initiator using the electro-deposition technique. The polymer’s results showed that copper in (3.5%) NaCl had good corrosion resistance. The ndings demonstrate that the %IE for polymer-induced copper corrosion is 89.32% at 10 ppm concentration as a result of the 4-hydroxy aniline polymer’s adsorption from salt solution on the surface of copper metal. The numbers from the polarization method and the acquired standard data agree well. The coated copper by poly

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Publication Date
Sun Apr 10 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر خصائص لجنة التدقيق في الإفصاح عن رأس المال الفكري: أدلة من فسطين: The Impact of Audit committee characteristics on Intellectual capital disclosure : Empirical evidence from Palestine
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The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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