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Financial performance evaluation using some indicators of value creation (Analytical study of selected sample of Iraqi banks)
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The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the performance of the surveyed companies and financial indicators, tested Search the banking sector represented by ten banks listed on the securities market, where Iraq was analyzed indicators of value creation for shareholders and these indicators are market added value, added value for shareholders, overall returns for shareholders and for the period from (2009 2013).

Search based on the premise (resulting multiplicity of evaluation indicators to assess the results of variation companies).

The research has come to a set of conclusions, including: that the traditional performance indicators lacked the possibility of achieving the benefits of Strategy result of the rapid developments and changes in the competitive business environment and the need for the use of performance indicators in line with these changes and make it possible to give a clear picture of where the benefit of management has emerged Created in the evaluation of its performance.

Find a group's recommendations also came out of the most important: the need for diversification in the use of financial indicators because it increases the probability of selecting successful financial investments, preferably for the investor to go to the use of new economic indicators (indicators of value creation) in conjunction with traditional financial indicators of the fact that one complements the other, as well as investor awareness in the Iraq Stock Exchange of the importance of taking advantage of new financial indicators as a means to correct operation in the process of making the right investment decision and to avoid indiscriminate methods and reduce speculation in the investment decisions.

 

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Human right rule in self-defense And its prohibitions in Islamic jurisprudence
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God, may He be glorified and exalted be He, has given every human being the right to life and a dignified life, and has warned against transgression against any of its sanctities without a legitimate right. No one, regardless of his status or authority, can deprive a person of his rights that the Sharia came to preserve, and whoever does that has declared all people to war, as all humanity is in solidarity. In raising the hand that is simplified to harm a person and oppress him unjustly and exalted in the land.
If this is the case, the Sharia came to establish the right of people, groups and individuals, to defend their sanctities, preserve their security, recover their usurped rights, repel the aggression of the aggressors, and oppre

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Relationship sensitivity to stress with positive mood Among Educational Counselors
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The study aimed to examine the sensitivity to stress and its relation to positive mood among educational supervisors. The researcher used the descriptive approach as more an appropriate method for the current study. The sample is composed of (200) educational supervisor. To collect study data, two scales have been used: one scale to measure the sensitivity to stress and the other to measure the positive mood. The results indicated that a high level of sensitivity to stress with low level of positive mood among educational supervisors, sensitivity to stress showed significant differences among the sample regarding to major. There is no correlation between sensitivity to stress and positive mood, and finally, there are no significant diffe

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Prosoical Behavior and Its Relationship to Openness to Experience among University Students
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The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Investment Perspective According to Behavioral Finance Science
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The first thing that comes to mind is the highly important question of whether there were some effects of human behavior and its fluctuations on the theories of the efficient market and the contemporary investment portfolio. According to what has been said by the proponents of these two theories; when the optimal return is realized, the efficiency of the market is achieved in terms of perfect information on prices and risk that supposed to be predetermined in a rational way.

he other question that imposed here is “at what time people should be rational in their investments in the security markets ?”. This means that investors are rational for their efforts devoted to utility maximization, which are p

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and Its Relation to Futuristic Thinking among Postgraduates
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The research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

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Publication Date
Tue Jul 07 2020
Journal Name
Journal Of Mechanical Engineering Research & Developments
Occupational noise and its effects on Baghdad airport workers
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The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

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Publication Date
Fri Feb 14 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Occupational Noise and Its Effects on Baghdad Airport Workers
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The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Rules for dealing with the offender in Islamic thought
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Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Target cost tool to achieve competitive advantage
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Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

 

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
المستخلص ان استخدام الموارد الاقتصادية التي يتمتع العراق بها ولاسيما الموارد النفطية ، التي تشكل المصدر الاساس للعوائد المالية ، من شأنه ان يزيد الفائض الاقتصادي خارج القطاع النفطي من خلال تعبئة وتحشيد القوى العاملة وتحويلها الى أصول رأسمالية ، كان
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     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence

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