Preferred Language
Articles
/
jeasiq-592
A reflection of the integration of accounting income and economic value added on the decisions of investors
...Show More Authors

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .investores always seek to gain big profits and ,buy and hold stoks by them could gain the highest profits ,and the indicators of the assessment divedided into two main catogarios :the traditional and standard ones depending on the value.

The aim of this study is to shed th light on the concept of economic value added as one aspect of optional disclosure and how to rely on the economic value added as an indicator supporting the financial reporting through its integration with traditional accounting income and making a link between them and the related variables helping to rationalize the decisions of investors .this study has been applied in twenty industrial company listed on the Iraq stock exchange (iex)for the year (2010).the hypotheses of the study have been tested by using the statistical analyses ,where the researcher depended on pearson correlation coefficient to test the degree and the type of the relationship and on the simple and multiple regressions analisis resulting in the following result:

In 2010 the correlation of EVA with (, ROA, EPS AR, ROE, ROI)is weak postitive . where Eva explaining  R2 when the integration of each of the EVA and NI, 41.2% of ROE, 29.1% ROI, 19.4% ROA, 14.3% EPS, 10% AR.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
The Effect of Potassium Sorbate on Microorganism and Self life of Laboratory Biscuit
...Show More Authors

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Germination on Chemical Constituents of Broad Beans and Chickpeas Seeds
...Show More Authors

This study was carried out to find out the effect of germination of broad beans and chickpeas seeds for different periods on their antinutritional factors content ( Trypsin inhibitor and Phytic acid ) and the chemical constituents of germination seeds compared with the control samples (ungerminated seeds) . The results indicated asignificant increase (P<0.05) in crude protein content as germination period proceeded.The highest values of 28.0% and 24.0% were reached on the sixth and fourth day for germinated broad beans and chickpeas respectively, The intial values were 25.6% and 23.5% for control samples, respectively. The content of raffinose,stachyose and verbascose were reduced as germination period proceeded, Stachyose and verbascose we

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 20 2021
Journal Name
Plant Archives
The Effect of Plowing and Pulverization Systems on Some Plant Indicators of Onion
...Show More Authors

An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of dispensing method and curing modes on the microleakage of composite resins
...Show More Authors

Background: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes

Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Crossref
Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of TiO2 on the sintering behavior and microstructure of stoichiometric spinel (MgAl2O4)
...Show More Authors

In this work, magnesium aluminate spinel (MA) (MgO 28 wt%, Al2O3 72 wt%) stoichiometric compound , were synthesized via solid state reaction (SSR) Single firing stage, and the impact of sintering on the physical properties and thermal properties as well as the fine structure and morphology of the ceramic product were examined. The Spinel samples were pressed at of (14 MPa) and sintering soaking time (2h). The effect of adding oxide titania (TiO2) was studied. The obtained powders were calcined at a temperature range of 1200 and 1400 °C. The calcined samples spinel were characterized by XRD, it showed the presence of developed spinel phase end also showed that the best catalyst is titania. The SEM image showed the high sintering temperat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 10 2007
Journal Name
Iraqi Journal Of Laser
The Effect of He:Ne Laser on Viability and Growth Rate of Leishmania Major
...Show More Authors

An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of the Number of Gaussian Points and Their Distribution on Image Quality
...Show More Authors

This  research  involves  studying  the  influence  of  increasing  the

number of Gaussian points and the style of their distribution, on a circular exit pupil, on the numerical calculations accuracy of the point spread function for an ideal optical system and another system having focus error of (0.25 A. and 0.5 A. )

It was shown that the accuracy of the results depends on the type of

distributing points on the exit pupil. Also, the accuracy increases with the increase of the number of points (N) and the increase of aberrations which requires on increas (N).

View Publication Preview PDF
Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF NITROGEN, PHOSPHOROUS AND POTASSIUM LEVELS ON THE PRODUCTIVITY OF INDUSTRIAL POTATOES
...Show More Authors

The experiment was conducted using Potato( Solanum tuberosum L.) at the eastern Radwaniyah at private field during fall season 2020/2021 and spring 2021 to study the effect of nitrogen levels to 350, 275, 200 kg N h-1 ( N1, N2, N3) and phosphorous to 100, 180, 360 kg P2O5 h-1 ( P1, P2, P3) and potassium to 100, 200, 300 kg K2O h-1 ( K1, K2, K3) to vegetative growth and yield of industrial potato, The seeds of the hybrid potato Sinora, Class A, were planted in the fall season on 15/9/2020 and Elite in the spring season on 31/1/2021. The experimental fertilizers were added in four batches and in proportions according to the stages of plant age, Factorial experiment with RCBD using three replications. The results showed that changing t

... Show More
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
the indication of the scene as a symbolic system in the Iraqi theatrical
...Show More Authors

The theatrical view reflects various connotations and intellectual and aesthetic implications, as the view includes a symbolic geometric, architectural and archetypal connotation suggestive of reality and nature, as theatrical art is the woman that reflects reality, specifically the significance of the theatrical view that reveals to us the philosophical, aesthetic and cognitive dimensions of theatrical trends, so the research came with the methodological framework, which It included the research problem (what is the significance of the scene as a symbolic system in the Iraqi theatrical performance), the importance of the research and the need for it, the research objective, the limits of the research and the most important terms.
A

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
The Breadth in the meaning of the "from Surah Maryam as a model.
...Show More Authors

 

Prepositions have a key function, which is to associate parts of a sentence, called letters In addition, it adds the meanings of the verbs to the names, ie reached by them, and called by the coffin characters Qualities..

          I chose to search for the meaning of the preposition "from" in Surat Maryam to know its meanings in terms of originality and expansion, so the title of the research (the meanings of preposition "from" in terms of originality and expansion in Surat Maryam model(

 

View Publication Preview PDF