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jeasiq-2180
The Importance of Liquidity and Profitability in Enhancing the Banking Value in Private Banks for the Period 2016 - 2019
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The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to measure it. For the purpose of avoiding liquidity risks, liquidity should be managed by urging the bank to adopt good liquidity management and to achieve the profits that the bank wants to achieve by employing the liquidity available to it. It represents an important factor for increasing profits and increasing the confidence of shareholders and depositors; thus, maximizing the wealth of shareholders and the bank's wealth and, hence, raising the bank value. Consequently, this article is based on a main hypothesis that "there is no effect of profitable and liquidity on the bank value". This in turn is divided into two sub-hypotheses as follows:

H1.  There is no effect of quick liquidity on the bank value.

H2. There is no effect of the return on deposits on the bank value

 In order to achieve the objectives and hypotheses of the study, the mathematical indicators were studied and analyzed to find the relationship between the variables and the effect according to statistical methods, where the research used the a simple regression statistical method, Is used by using the Statistical Package for Social Sciences (SPSS), and the quantitative measures, which included such indicators as the quick liquidity indicators to measure liquidity, the return on deposits to measure profitability, and Tobin's Q bank value measurement. The research sample consisted of four private banks (Middle East Bank, Gulf Bank, Al-Ahli Bank and Bank of Baghdad) for the period from 2016 to 2019. The most important conclusions reached by the research were the lack of effect of both the liquidity and profitability on the value of the bank. The research gave a number of recommendations, the most important of which is to urge banks to reduce the excess liquidity ratios and exploit them in different investment fields, as well as to go towards resources that achieve higher profitability rates than others that are characterized by their low cost. The research also recommended not to keep excess liquidity ratios at a high rate because of their effect on the profitability that the bank seeks to achieve

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Updating the uniform accounting system in Iraq for installment sales transactions framework
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Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of auditors' commitment to the quality control system according to the Iraqi Audit guide / 7 : A field study of a sample of auditors of the second district audit office In the The Federal Financial Supervision Board
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The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

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Publication Date
Sun Jan 01 2023
Journal Name
Studies In Systems, Decision And Control
Gap Analysis by Readiness Review Including Online Learning During COVID-19 Pandemic Period for Engineering Programs at the College of Engineering—University of Baghdad
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Publication Date
Sun May 07 2017
Journal Name
Al. Qadisiya Journal For The Sciences Of Physical Education
Effect of stretching exercises on the muscles of the body in the development of the length and frequency of the strike of the arms free swimming for students of faculties of physical education and sports sciences
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م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
The effects of stubbornness is understood in the Holy Qur’an
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Stubbornness is of the nature of the mean, we do not see it in the character of a person whose heart God filled with faith, wisdom and knowledge. And stubbornness does not fall into it except hearts that are arrogant, envious and objectionable, hearts that do not admit mistakes, and are not satisfied with the truth. Rather, you see humiliation,humiliation and shortcomings in returning to Him. He loves corruption * Except in humiliation, humiliation and shortcomings, the stubborn fall, even if they are proud when it is said to him, "Beware of God", pride takes him for sin, so his count is Hell, and his misery.

 

traces of stubbornness    :key wor

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Colors Harmony in the Poetry of Hana Al-Bawab
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The research is dealing with the color articulation and its significance in the poetry of Hana Al-bawab, who employed the “color” in a special technique in her poetry.The research is trying to deal with the identification of the color and its aesthetic significance and function in the poetic context, as it determines its indication and interaction with the words next to it in the context. The research will clarifies that the color is not only a visual phenomenon, but also an aesthetic, mental and emotional significance. The results that I have concluded, indicate that the poet has beseeched to display the color in her poetry with the plain and borrowed colors besides the inspired dark and bright colors. The color’s indication has b

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
A stylistic vision of the objection in the Quranic discourse
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The modern stylistic lesson has become more committed to the scientific limits in which it believed, and more confident in itself, and it is no longer just a scientific procedure that helps other curricula and sciences that preceded it.

Based on this, our modest research ((a stylistic vision of the objection in the Quranic discourse)) arose to explore an artistic rhetorical phenomenon that was included in the Holy Quran text. ; Because analysis is a situation that allows us to see a lot and absorb the stranger more clearly.

And since the horizontal arrangement of the linguistic elements in which stylistically undistinguished elements meet with distinct ones, the other trend has emerged that believes that the stylistic dis

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Publication Date
Thu Jun 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Image of the Anti- Hero in James Joyce's Ulysses
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The hero traditionally has such admirable traits as courage, fortitude,
chivalry and patriotism. In the literary works, the hero is the leading
character and the pivot around which all the characters and the events
revolve. The characteristics of the hero usually reflect the cultural values
of his time. Because, in each age, Man's attitudes towards himself and the
world change, different images of the hero emerge.
In Greek Mythology, the hero is frequently favoured by the gods;
therefore, he is himself semi-divine. The Greek hero is of princely birth
and is endowed with good physique, exceptional strength, skill in
athletics and battle, energy and eloquence, like Odysseus who is the hero
of the Odyssey, long

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Acoustic significance of the comma in the Qur'an Al-Jinn
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Interval lies at rest in the speech; so as to improve to speak out, which is how Evaln Koran by other speech, called separators; for the secession of Alkalaman then, as the last verse separation between it and its aftermath in the Al-Jinn had a comma significant impact on the statement of the case of gin, as portrayed interval Gin and like the distraught after hearing of the Koran
This Sura carried various types of repetition represent wordy repeat itself and repeat some of the votes as well as the repeated sound of a thousand who remained in Sura breaks Bhaa also repeat the voice of the shredder breaks
Linguistic sounds of Koranic breaks played a significant role in a statement carried by the linguistic meaning of these interludes

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Publication Date
Sat Apr 20 2024
Journal Name
International Journal Of Disabilities Sports And Health Sciences
Analytical Thinking and its Relationship to the Performance of the Simple Response Skill in Foil Weapon for Students
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The purpose of this paper is to identifying the level of analytical thinking and its relationship to the skills of response and simple response to the foil weapon for students of the College of Physical Education and Sports Sciences, University of Basra. Achieving the objectives of the research requires the use of a research method, and accordingly, the researchers used the descriptive method using the survey method .The two researchers identified the research community with the students of the third stage - College of Physical Education and Sports Sciences / University of Basra / for the academic year (2021-2022). Their number is (45) students and the two researchers chose the entire research community to represent th

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