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jeasiq-460
The Intellectual Capital And Its Revenues On The Investment Applied Research On Sample of Banks Listed on In The Iraq Stocks Exchange
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Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more rare resource and highest in ability for production and creation .

            The current research studies the relationship between intellectual  capital of banks – sample of this research – and the fluctuation of achieved revenues from investment regarding the stocks of the banks .It prevails that an idea indicate that there is ability to enhance the revenue of investment with increasing the value of intellectual capital . Accordingly the research  has been applied for sample from private Iraqi banks which are listed in stock market .

            Final outcome , the research reached several conclusions and recommendations which concentrated upon the moral of intellectual capital and its effect on the profit of the banks in which the outcomes proved that there is direct relationship between intellectual capital and investment revenue and any increase in the value of the capital of the banks will lead to high profit by relation with revenue upon investment in the assets and vice versa that support the correctness of the hypothesis of this research in its direct negative frame . among recommendations upon private Iraq  banks is to focus  more upon intellectual capital and show its value in the annual financial statements and reports

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
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The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between Government spending compression and the window of the currency and its impact on the exchange rate of the Iraqi dinar
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The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between medical and nursing staffing and its impact on the quality of health service / Applied Research.
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The research aims to find out the relationship between the medical and nursing staffing and its impact on the quality of provided health service in the Yarmouk Teaching Hospital, and to understand the nature of the relationship between doctors and nurses, it has been the adoption of cooperation and conflict Kmngaran independent knowledge of the relationship between doctors and nurses and the quality of health service as a variable certified by eating five dimensions (tangibility, reliability, safety, responsiveness, empathy). The research was adopted to collect data on the questionnaire prepared medical and nursing to the angel and adopted included Likert Quintet her, and distributed to doctors working in the Yarmouk hospital in

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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
political intellectual reading in the esoteric interpretation of Ismailism
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Ismailism is of great importance in Islamic history and Islamic political thought. In different countries of the Muslim world today their presence exists and is active but is confused with mystery and secrecy. The most important characteristic of their political ideology is their dependence on the esoteric exegesis, which they have made an intellectual basis for which their most ideas relate, when they make for everything visible and exposed a hidden matter, not only aware of the esoteric exegesis, which only God knows and entrenched in science, and they mean imams or whoever They are called "(esoteric)" as a result of the Ismaili belief in esoteric interpretation and that everything is apparent inward, as well as they called the ((seven

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Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators
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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuri

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Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Taxes Effectiveness on controlling The Pollution reduction levels due To the Activity Contracted Foreign Oil Companies in Iraq: An applied research in the general commission of taxes
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     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

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Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
work alienation and its impact on Job Satisfaction Applied Research
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The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

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Crossref
Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of service quality on University services Demand: Applied research at private Dijlah University
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One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The Intellectual Stress and Its Relationship with Personality' s Five Major Factors of Counselors
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The current study aims at identifying:

1-The intellectual stress of counselors according to gender variable (male, female ).

2-The five major  factors of the  Counselor's  Personality.

3-  The relationship between intellectual stress and the five major factors of the councilors' personality and according to gender variable (male, female ).

4-The significant differences in the relationship between intellectual stress and the five major factors of the councilors' personality and according to gender variable  (male, female ).

The sample of the study includes (260) counselors (130 male

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

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