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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 Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Economic analysis of the investment of human capital and the policy of privatization
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The research problem is dedicated to investigate reservoirs irrational economic behavior adopted by the ruling elites in developing countries about the investment methodology of human capital and operating policies is based on the terms of reference of economic theory and standards governing the market, which led to a chronic structural imbalance in the workforce structure and lack of consistency with different production structure, in turn, which had a reported effects in the emergence of the phenomenon of unemployment and that they involved a certain privacy, as has become the issues of unemployment and employment in the various countries of the world are issues more important due to the presence of large numbers of the workforce in th

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Publication Date
Wed Mar 06 2024
Journal Name
المجلة العراقية للبحوث الإنسانية والاجتماعية والعلمية
Political and economic history of the US state of Florida
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Florida is one of the most important American states. It was discovered by the Spanish explorer (De León), and subsequently, French and English colonies were established. By June 25, 1868, Florida had become one of the American states. Its economic importance became prominent after the increase in commercial activities, and its economy grew significantly in the first quarter of the twentieth century. In addition, its important geographical location enabled it to play a significant role in global politics.

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Publication Date
Thu Feb 06 2020
Journal Name
Political Sciences Journal
Self-immuniztion: integration of Russian strategic performance a study in the geopolitical orientation circles "of the stage of president putin"n
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In the period after the collapse of the Soviet Union in 1991, the Federal Republic of Russia witnessed a setback in the overall strategic performance of the country, as it went through a stage of performance flop between the orientation towards Europe in the era of President Boris Yelsen (1991-1999), or the change of direction towards Eurasia, as the Russian Federation managed After President Vladimir Putin assumed power in 2000, from rebuilding the same state and preserving national unity and social cohesion, as well as building a phased military doctrine that made clear moves in Russian strategic thought and future directions towards regions of eternal importance in Russian strategic perception Lack of a set of motivations based on it:

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Publication Date
Sat Jan 15 2011
Journal Name
International Journal Of Poultry Science
Influence of Source of Oil Added to Diet on Egg Quality Traits of Laying Quail
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This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-wk old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per each treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz. either sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height

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Publication Date
Sat Jan 15 2011
Journal Name
International Journal Of Poultry Science
Influence of Source of Oil Added to Diet on Egg Quality Traits of Laying Quail
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This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-week-old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz., sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion of the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in a significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height, sh

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Publication Date
Sun Jun 02 2024
Journal Name
Stallion Journal For Multidisciplinary Associated Research Studies
Measuring The Impact of Water Scarcity on Agricultural Economic Development in Iraq
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Water provision is sensitive to climate change, and agricultural production and food supply are sensitive to water availability. Water scarcity affects food security and agricultural economic development through changes in agricultural production and changes in the composition of produced goods. Recent droughts also led to a decrease in the volume of water allocated to agriculture, which led to a decrease in total agricultural production and exports, and this has subsequent impacts on food security and economic development. The research aimed to measure the impact of water scarcity on agricultural economic development for the period 1990-2022. The research included three behavioral equations with three endogenous variables: the cult

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
apply Six Sigma in improving the quality of projects added expert system )Applied research(
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Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

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Publication Date
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
RISK MANAGEMENT AND ITS REFLECTION ON THE QUALITY OF MUNICIPAL SERVICE, CASE STUDY IN SALAHALDDIN SEWERAGE DIRECTORATE
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The current research aims to identify the risk management and its impact on the quality of service in the Salahalddin Sewerage Directorate, This is due to the great impact that the service provided by this institution plays in preserving health and the environment in the community, which has faced many administrative challenges, problems and issues as a result of the rapid and continuous environmental changes, and therefore, the adoption of administrative concepts such as risk management and knowledge of their impact on the quality of the municipal service is necessary to reach this service To the required levels. To achieve the research objectives, two main hypotheses have been formulated, the first of which is to find the extent of the li

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
Integration Routes Between Social Work and Voluntary Work: A Sociohistorical Perspective
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The research problem is to determine the nature of the historical relationship between the profession of social work and volunteer work. Consequently, the research aims to investigate the nature of this relationship from a socio-historical perspective. Three axes have been used to analyze this relationship: the role of voluntary work in the development of the social work as a profession, the efforts made by social work to reach professionism and to distinguish it from voluntary work, and the relationship between social work and voluntary work. The research is qualitative analytical research and adopts the Mixed Methods Research (MMR). It identifies some literature for the analysis and implementation of a scoping process. It represents a

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