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A reflection of the integration of accounting income and economic value added on the decisions of investors
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           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.

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
The impact of infrastructure planning of complete street elements on the urban environment
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In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of age on the clinicopathological features of oral squamous cell carcinoma
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Background: Squamous cell carcinoma is a disease of elderly peopleand it is uncommon in people with less than 40 years old; however many literatures revealed that tumor developing in patients younger than forty years appears more aggressive at the time of diagnosis. The purpose of the present study was to focus on the clincopathological features of the oral SCC in different age groups. Material and methods: In this study thirty five cases of paraffin embedded tissue blocks of oral squamous cell carcinoma were studied. The age range was from 16 to 80 years. The clinicopathological data were recorded for evaluating the tumor characters according to age of patients. Results : The age was not significantly correlated to the clinicopathological

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
The effect of annealing temperatures on the optical parameters of NiO0.99Cu0.01 thin films
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NiO0.99Cu0.01 films have been deposited using thermal evaporation
technique on glass substrates under vacuum 10-5mbar. The thickness
of the films was 220nm. The as -deposited films were annealed to
different annealing temperatures (373, 423, and 473) K under
vacuum 10-3mbar for 1 h. The structural properties of the films were
examined using X-ray diffraction (XRD). The results show that no
clear diffraction peaks in the range 2θ= (20-50)o for the as deposited
films. On the other hand, by annealing the films to 423K in vacuum
for 1 h, a weak reflection peak attributable to cubic NiO was
detected. On heating the films at 473K for 1 h, this peak was
observed to be stronger. The most intense peak is at 2θ = 37

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Study the effect of sodium hydroxide solution on the thermal conductivity of nanocomposites
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In this research, hand lay- up technique is used to prepare samples from epoxy resin reinforced with multi- walled carbon nanotubes in different weight fractions (0, 2, 3, 4, 5) wt%. The immersion effect by sodium hydroxide solution (NaOH) at normality (0.3N) for a period of (15 days) on the thermal conductivity of nanocomposites was studied, and compared to natural condition (before immersion). The thermal conductivity of epoxy nanocomposites specimens were carried out using Lee’s disk method. The experimental results showed that thermal conductivity increased with increase weight fraction before and after immersion for all specimens, while the immersion effect leads to decrease thermal conductive values compared to thermal conductivi

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Studying the effective of conductor polymer substrate on the electrical properties of semiconductors
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This research includes depositionof thin film of semiconductor, CdSe by vaccum evaporation on conductor polymers substrate to the poly aniline where, the polymer deposition on the glass substrats by polymerization oxidation tests polymeric films and studied the structural and optical properties through it,s IR and UV-Vis , XRD addition to thin film CdSe, on of the glass substrate and on the substrate of polymer poly-aniline and when XRD tests was observed to improve the properties of synthetic tests as well as the semiconductor Hall effect proved to improve the electrical properties significantly

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Engineering
The Effect of Nano-Hydrated Lime on the Durability of Hot Mix Asphalt
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Recently, some of Iraq's newly constructed asphalt concrete pavements showed premature failures with significant negative impacts on roadway safety and the economy. Using Nano hydrated lime (NHL) in pavement construction could be one of the possible steps to improve pavement durability. This article discusses how NHL affects the durability of hot mix asphalt. NHL was added in two methods to the asphalt concrete mixture for the wearing course. The first is the dry method, i.e., on the aggregate, whereas the second is the wet addition method, i.e., to the bitumen. The percentages were tried for each additional method; 1, 2, and 3% by weight of aggregate for the dry method and 0.5, 1, and 1.5% by weight of asphalt concrete for the wet

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Publication Date
Fri May 17 2019
Journal Name
Biochem. Cell.arch
THE EFFICACY OF GOLD NANOPARTICLES IN INHIBITING THE TOXICEFFECT OF TAMOXIFEN ON THE KIDNEYS OF MALE ALBINO MICE
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Publication Date
Tue Mar 10 2026
Journal Name
Misan Journal For Physical Education Sciences
The impact of three models of training load on the development of the maximum strength for elite boxers
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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Vertical Boom Position of the Greenhouse Sprayer on the Penetration of Spray to the Eggplants Canopy
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Abstract<p>The research objective focuses on spraying the leaves of the plant from the top and bottom through a spraying machine designed and made of aluminum with a movable arm equipped with a nozzle holder divided into three parts and each piece contains a nozzle of the type (Flat Fan 120-C3) as the machine was tried in a greenhouse with a study of the effect of changing the positions of the upper and lower piece of the tube carrying the nozzles to four levels (A1, A2, A3, A4) and the effect of pressure change on two levels (2,4) bar and studying the effect of the previous factors on some of the characteristics of the study, Spray quality on adaxial of leaf, Spray quality on the abaxial surfac</p> ... Show More
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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Social Responsibility on the Financial Performance of Banks: )Applied Research at the Bank of Baghdad)
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The objective of the research is to measure the impact of social responsibility on the financial performance of the Bank of Baghdad for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance).The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosure of s

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