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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 Oct 01 2022
Journal Name
Al–bahith Al–a'alami
PHARAOH'S CHARACTER BETWEEN THE QUR'ANIC TEXT AND THE ARABIC NOVEL: (Naguib Mahfouz's Pharaonic Novels as a Model)
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The Character is one of the elements of Storytelling, as it is the center of the plot, making it the basis on which the talk is about. The talk is the portrayal of the character while they’re acting; the novelist presents the character by interacting with the events, and the extent of the negative and positive appearing impact on the character. It should be noted that everyone has two personalities or more, each one appearing in a different position or situation. For instance, a man can be a father, a lover, an employee, a son or anyone else .. in another position, he might be a master, and in another a looser begging for the mercy of his humiliator, and sometimes he can show weakness to the one he loves, or show strength to his enemie

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Prediction of the Scale Removal Rate in Heat Exchanger Piping System Using the Analogies between Mass and Momentum Transfer
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The possibility of predicting the mass transfer controlled CaCO3 scale removal   rate has been investigated.

Experiments were carried out using chelating agents as a cleaning solution at different time and Reynolds’s number. The results of CaCO3 scale removal or (mass transfer rate) (as it is the controlling process) are compared with proposed model of prandtl’s and Taylor particularly based on the concept of analogy among momentum and mass transfer.

Correlation for the variation of Sherwood number ( or mass transfer rate ) with Reynolds’s number have been obtained .

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of differentiation strategy on achieve competitive advantage: survey comparison between the companies maintenance service
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Is to obtain competitive advantage legitimate objective pursued by all organizations to achieve, because they live today in environments of rapid change and dynamic in order to meet the demands of the customer changing as well as intense competition between the organizations, which requires them to get the location of competitive markets in order to do this will remain to do the building and strengthening competitive advantage to be able to achieve, but that this feature is not easy and is not only through the identification and use of a successful strategy for a competitive standard and then manage it successfully. Hence the research problem of determining the sources of differentiation strategy and its impact on the dimensions of compe

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Administrative coordination between the Federal Ministry and the local government and its impact on municipal performance An applied study in the municipalities of Dhi Qar Governorate
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       The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Graphic narrative and its semantic value in the designs of the incident of the Taff: رغد فتاح راضي
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The concept of narration stems from the connotation of continuous communication through which narration is manifested as a message that is exchanged between the sender and the recipient, and that narration is an educational conceptual necessity, representing the philosophy of intellectual inclusion achieved in a direct speech to the mind, but it is encapsulated in a colorful frame that attracts the soul and attracts attention, and the graphic narration is a speech A visual based on the basis of interference and sequence of the event in weaving the elements in a consensual way through a continuous communication process that begins with the embodiment of an event - an important event - to the recipient, in which an intellectual employment

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The diagnosis and determine the level of balance between the time available for life and work: The case study of a sample of doctors hospitals City of Medicine
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Purpose: The diagnosis and determine the level of balance between the time available for life and work with the doctors in the hospitals of t the six hospitals in the City of Medicine.

Design / methodology / Approach: It has been relying on ready-scale, to make sure the diagnosis and determine the level of balance between the time available for life and work, where they were distributed on Form 42 doctors in the six hospitals in the City of Medicine, were analyzed by software (Nvivo and SPSS v.22).

Results: The results showed that there is a good level of balance between the time available for life and work with the doctors.

Research limitations: The diffi

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of educational institutions and regulatory bodies to reduce the financial and administrative corruption
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This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of Managerial Accounting Information System in Improving the Value Chain and its Impaction Evaluation Performance: دراسة حالة في الشركة العامة لصناعة الزيوت النباتية
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The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

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Publication Date
Fri Mar 10 2023
Journal Name
Journal Of Namibian Studies : History Politics Culture
The Costs of Environmental Failure and The Impact of The Green Value Chain in Reducing Them
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The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to non- observance of environmental requirements and the preservation of human health and protection of the environment.To achieve the goal of the research, the researchers re

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
The Stability Conditions of the Pump Structure Vibration
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 The general approach of this research is to assume that the small nonlinearity can be separated from the linear part of the equation of motion. The effect of the dynamic fluid force on the pump structure system is considered vibrates at its natural frequency but the amplitude is determined by the initial conditions. If the motion of the system tends to increase the energy of the pump structure system, the vibration amplitude will increase and the pump structure system is considered to be unstable. A suitable MATLAB program was used to predict the stability conditions of the pump structure vibration. The present research focuses on fluid pump problems, namely, the role played by damping coefficient C, damping factor

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