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jeasiq-503
Investing Information Technology and its Interactional Role in the Relationship between Value Added Intellectual Capital and Financial Performance An Analytical Comparative Rese
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 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stock companies traded at Iraq Stock Exchange distributed evenly between industrial and service sectors with a research horizon of (3) years (2011-2013). Then, variables are measured and analyzed on the financial and statistical levels, descriptively and explanatory, using panel data analysis technique to examine the spatial variation (between) and temporal one (years) . The measures of central tendency and dispersion, correlation and regression have also been used for statistical description and interpretation.

Furthermore, after analysis of quantitative data of the sample companies were examined, and research hypotheses were tested on the two subsamples levels, it has reached to a number of conclusions confirm the validity of research hypotheses on the enhancement of investment in IT the relationship between value added intellectual capital and financial performance with positive trends as to banking sector; not the industrial one. Many recommendations have proposed the necessity of investment in intellectual capital which is expected to improve the efficient use of the organization's resources and adding value to it and to achieve an adequate return for the competitive positions in the market. Future works have also indicated focusing on other research designs in the way of scientific investigation and theory improvement.

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Teaching Arabic to Non-Native Speakers between Communication and Pragmatics:Qualitative Approach in Light of the Common European Framework of Reference for Teaching Foreign Languages: هداية تاج الأصفياء حسن البصري
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This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Accounting reading in foreign operations and translation of financial statements
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Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the government accounting system in preparing performance reports for government units
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The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

  1. The financial reports produced by the accounting s

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Publication Date
Fri Jun 28 2024
Journal Name
Qualitative Research In Education
His job role is in theatrical sports performance in the Iraqi Ministry of Youth and Sports
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The research aimed to identify the level of job security, the level of sports institutional performance, and the relationship, contribution and impact of job security to sports institutional performance from the point of view of workers in the Iraqi Ministry of Youth and Sports. The descriptive approach was adopted in the manner of correlational relationships on a sample of (400) individuals who were randomly selected by (33.333%) of the employees working in the institutions at the headquarters of the Ministry of Youth and Sports, amounting to a total of (2293) individuals for the sports season (2022-2023), and they are naturally distributed among (13) main institutions in the formations of the headquarters of this ministry, and after adopt

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Publication Date
Wed Aug 26 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE ROLE OF A PROTEAN CAREER IN HIGH PERFORMANCE
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Publication Date
Fri Feb 08 2013
Journal Name
Advances In Life Science And Technology
An Analytical and Clinical Study for Measure the Bioavailabilityof Zinc in Serum Using Flame Atomic Absorption Technique
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An analytical and clinical study has been applied for measure the bioavailability of Zinc in serum of twenty adults healthy volunteers, using flame atomic absorption spectrophotometer (FAAS) at 213.9 nm. The calibration graph is linear in the ranges of 0.25-1.5 μg.mL-1 with correlation coefficient (R) 0.09996)μg.mL1-and molar absorpitivites 22957.76(L.mol1-cm-1.The concentration of Zinc determined in serum of all volunteers before and after administered orally a tablet of 50 mg zinc sulphate, produced by Samara drugs company (SDI). All data were subjected to statistical analysis by calculating accuracy, precision in addition to other parameters. The results indicate that the average maximum concentration (C-max ± SD) of blood zinc was 0.

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Time-Cost Trade-off to Manage A Project in a Fuzzy Environment
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In this research, the problem of ambiguity of the data for the project of establishing the typical reform complex in Basrah Governorate was eliminated. The blurry of the data represented by the time and cost of the activities was eliminated by using the Ranking function and converting them into normal numbers. Scheduling and managing the Project in the Critical Pathway (CPM) method to find the project completion time in normal conditions in the presence of non-traditional relationships between the activities and the existence of the lead and lag periods. The MS Project was used to find the critical path. The results showed that the project completion time (1309.5) dinars and the total cost has reached (33113017769) dinars and the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Thinking Styles And Its Relationship With The Need for Cognitive for Students of University
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This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Enlightenment of scientific knowledge at the kindergarten teachers and its relationship with some variables
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A kindergarten teacher is one of the most important elements in the educational process, since she is totally relied upon in kindergartens. Therefore, she could have basic and healthy characteristics to improve the educational process by directing the child towards a perfect growing upEducating and raising up a child should be an organized process that makes desirable changes in the child’s behavior in order to improve different sides of his personality, such as his appearance side, his mental side, and his social side.
This research aims at:
1- Measuring the scientific brilliance in kindergarten teachers.
2- Investigating the statistical significant differences of the scientific brilliance among kindergarten teachers in accor

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Emotional Reassurance and its relationship with family climate at the students of kindergarten Department
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The research aims to identify the level of emotional reassurance and level of family climate at
the students of kindergarten Department.
Search tool :
The two researchers built a measure of emotional reassurance and consisting of (26) items and
the scale of family climate consisting of (30 ) items .
The applied Statistical methods:
The two researchers used the statistical bag spss and they used t-test and Pearson correlation
coefficient and analysis of variance and Alpha -Cronbach .
The results showed : The students of kindergarten Department have a high level of
emotional reassurance and good family climate and there is a relationship between emotional
reassurance and family climate .
The two researchers

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