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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 Jun 12 2025
Journal Name
Al–bahith Al–a'alami
Challenges Faced by the Media under the Fragile State: Analytical Study of the Iraqi Media Reality
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This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Integration between Lean Production and sustainable value chain in light of the trend towards a sustainable circular economy
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In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Academic research the impact of organizational culture on the performance of the internal – study in government institutions- analysis study on some government institutions in state of Qatar
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This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Performance Assessment of Solar-Transformer-Consumption System Using Neural Network Approach
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Solar energy is one of the immeasurable renewable energy in power generation for a green, clean and healthier environment. The silicon-layer solar panels absorb sun energy and converts it into electricity by off-grid inverter. Electricity is transferred either from this inverter or from transformer, consumed by consumption unit(s) available for residential or economic purposes. The artificial neural network is the foundation of artificial intelligence and solves many complex problems which are difficult by statistical methods or by humans. In view of this, the purpose of this work is to assess the performance of the Solar - Transformer - Consumption (STC) system. The system may be in complete breakdown situation due to failure of both so

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
The Bahraini Daily Press Coverage of Women Issues): (Analytical Study
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This research is an attempt to assess the extent of coverage given by the Bahrain daily press to Women and related issues. It attempts to determine how important the issues of the Women issues were covered in the Daily Press and whether the press has given enough attention to the Women issues.
The research was conducted by analyzing the coverage “AkhbarAlKhaleej” Daily newspaper gave the Women issues during the period of this study.
Thus, this study aims at assessing the degree to which the Bahraini daily newspapers have dealt with the Women issues. The researcher analyzed the contents of the Bahraini press, “AKHBAR ALKHALEEJ” daily newspaper during 2014, as Bahraini press coverage seems to be stable, and more balanced and

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study
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The kaizen is considered as one of the most important modern techniques which has been adopted by various economics entities especially manufacturing firms and its beginnings return to the middle of the earlier century that has been used by companies like Toshiba, Matsushita Electric, and Toyota. Which realized that these modern techniques would make a total change in the competitive environment and started qualifying and its staff in such away that enables them to go along with this unique environment. The continuous improvement (Kaizen) depends on the small continuous improvements in the product and the production operations during the production stage. Consequently, the research problem is represented in the improperly of the budg

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the leader in empowering workers Application study in a sample of Iraqi telecom companies - Asia-Cell model
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Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s Law to detect Financial Fraud
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Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social responsibility and its role in enhancing the quality of services: an analytical study of the views of a sample of employees in the Directorate of Electricity Distribution Nineveh / Center
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The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

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Publication Date
Thu Jun 12 2025
Journal Name
Tanmiat Al-rafidain
The Effect of the Strategic Lens in Enhancing Organizational Immunity: An Analytical Study of the Opinions of A Sample of Administrative Leaders in Some Private Banks in Baghdad
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