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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
Mon Apr 19 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
TETRACYCLINE ANTIBIOTIC REMOVAL FROM AQUEOUS SOLUTION USING CLADOPHORA AND SPIRULINA ALGAE BIOMASS
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Cladophora and Spirulina algae biomass have been used for the removal of Tetracycline (TC) antibiotic from aqueous solution. Different operation conditions were varied in batch process, such as initial antibiotic concentration, different biomass dosage and type, contact time, agitation speed, and initial pH. The result showed that the maximum removal efficiencies by using 1.25 g/100 ml Cladophora and 0.5 g/100 ml Spirulina algae biomass were 95% and 94% respectively. At the optimum experimental condition of temperature 25°C, initial TC concentration 50 mg/l, contact time 2.5hr, agitation speed 200 rpm and pH 6.5. The characterization of Cladophora and Spirulina biomass by Fourier transform infrared (FTIR) indicates that the presenc

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Publication Date
Fri Sep 23 2016
Journal Name
Spie Proceedings
Quantifying charge trapping and molecular doping in organic p-i-n diodes
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Publication Date
Tue Aug 31 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
FDPHI: Fast Deep Packet Header Inspection for Data Traffic Classification and Management
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Traffic classification is referred to as the task of categorizing traffic flows into application-aware classes such as chats, streaming, VoIP, etc. Most systems of network traffic identification are based on features. These features may be static signatures, port numbers, statistical characteristics, and so on. Current methods of data flow classification are effective, they still lack new inventive approaches to meet the needs of vital points such as real-time traffic classification, low power consumption, ), Central Processing Unit (CPU) utilization, etc. Our novel Fast Deep Packet Header Inspection (FDPHI) traffic classification proposal employs 1 Dimension Convolution Neural Network (1D-CNN) to automatically learn more representational c

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Configuration semantics in Tmthbla freedom and Eid Ghadir: حسام عبد الخالق عثمان
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The research is a special case of semantics modern Iraqi art, especially with regard to the art of sculpture, and the exact Nasba sculpture, has included research, four chapters on whale1. The first chapter: which consisted of:A. The research problem.B. The importance of research.C. Find goal.H. Find borders.Kh. Determine the terms.2. Chapter II: The theoretical framework: which consisted ofA. The first topic: sculptured configuration.B. The second topic:1. The first axis: contemporary Iraqi sculpture.2. The second axis: the sculptor Jawad Salim.3. The third axis: Mohammed sculptor debateC. Theoretical framework indicators.D. Previous studies.3. Chapter III: proceedings: which included:A. Find community.B. The research sample.C. Research

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Publication Date
Thu Apr 01 2021
Journal Name
Biochemical And Cellular Archive
BIOETHANOL PRODUCTION FROM OLIVE SOLID WASTE USING SIMULTANEOUS SACCHARIFICATION AND FERMENTATION PROCESS
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Publication Date
Thu May 28 2015
Journal Name
International Journal Of Recent Scientific Research
HYBRID MACHINES PET/CT SCANNERS BY USING 18F, 82SR AND 68GE RADIONUCLIDE
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The increased use of hybrid PET /CT scanners combining detailed anatomical information along withfunctional data has benefits for both diagnostic and therapeutic purposes. This presented study is to makecomparison of cross sections to produce 18F , 82Sr and68Ge via different reactions with particle incident energy up to 60 MeV as a part of systematic studies on particle-induced activations on enriched natNe, natRb, natGa 18O,85Rb, and 69Ga targets, theoretical calculation of production yield, calculation of requiredtarget and suggestion of optimum reaction to produce: Fluorine-18 , Strontium-82 andGermanium-68 touse in Hybrid Machines PET/CT Scanners.

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Translating Food and Drink-Related Insults in Shakespeare’s (Henry IV) into Arabic
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        This study highlights the problems of translating Shakespeare's food and drink-related insults (henceforth FDRIs) in (Henry IV, Parts I&II) into Arabic. It adopts (Vinay & Darbelnet's:1950s) model, namely (Direct& Oblique) to highlight the applicability of the different methods and procedures made by the two selected translators (Mashati:1990 & Habeeb:1905) .The present study tries to answer the following questions:(i) To what extent the FDRIs in Henry IV might pose a translational problem for the selected translators to find suitable cultural equivalents for them? (ii) Why do the translators, in many cases, resort to a literal procedure which is almost not worka

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Renewable energy (solar energy) and its potential for electricity generation in Iraq
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The world's renewable energy sources have taken on great importance, for its cleanness and its environmental effects as well as being a renewable source, Increased demand for fossil energy sources is also causing global warming and climate change. Iraq is an appropriate area for renewable energy This study shows that renewable alternative energy has not been used sufficiently enough at present. But this energy can play an important role in the future of renewable energy in Iraq. This research aims to study the renewable energy in Iraq (solar energy) and it is appropriate to develop this alternative energy for crude oil, which is characterized by the use of the most appropriate and less economical and more environmentally friendly. Solar

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
An experimental comparative study between polypropylene and laminated lower limb prosthetic socket
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Most researchers concentrate their studies on the design, stress and pressure distributions of the prosthetic socket. A little attention is considered for the stiffness of the various materials of the prosthetic sockets. Prosthetic laminated sockets in Iraq are costly to be manufactured while polypropylene socket is relatively cheap in comparing with the laminates.

Experimental study is conducted to compare the stiffness of five prosthetic sockets made of different materials. Compression, three point flexural and tensile tests are implemented by the Testometric machine. The laminate sockets give better results in compression than polypropylene. Polypropylene gives good results in bending compared with the laminate sockets. When t

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Human right rule in self-defense And its prohibitions in Islamic jurisprudence
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God, may He be glorified and exalted be He, has given every human being the right to life and a dignified life, and has warned against transgression against any of its sanctities without a legitimate right. No one, regardless of his status or authority, can deprive a person of his rights that the Sharia came to preserve, and whoever does that has declared all people to war, as all humanity is in solidarity. In raising the hand that is simplified to harm a person and oppress him unjustly and exalted in the land.
If this is the case, the Sharia came to establish the right of people, groups and individuals, to defend their sanctities, preserve their security, recover their usurped rights, repel the aggression of the aggressors, and oppre

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