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jeasiq-915
Measurment of earnini Quality in Commercial Banking
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The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial banks of Iraq through three approaches : Financial ratios , Accrual approach , and Statistices approach . The rescarch Find important diversity in the results of three approaches . However the overall results assert to exist an high quality in earning of commercial banks of Iraq .

 

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Publication Date
Mon Jun 30 2025
Journal Name
Al–bahith Al–a'alami
Cultural and educational values for children
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Programs directed to children through the media in general and in television in particular are among the main factors that help in forming the cultural and educational values of this important segment of society, and in light of this the study problem was identified in answering a major question: What are the cultural and educational values that Ajyal channel seeks Space planted in children through my program, Iftah Ya Simsim (in its new season) and Friends of Ajyal? , While the objectives of the study were evident in identifying the most prominent cultural and educational values that the Ajyal satellite channel worked to instill in children, and identifying the nature of the techniques used by Ajyal channel in providing the value conten

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Jorge Luis Borges: El hombre de las paradojas Estudio analítico de dos cuentos "el Alpeh y Los dos reyes y los dos laberintos"
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Resumen

     La literatura española tiene muchísimos de los grandes personajes y las figuras literarias que casi todos desempeñaron de una forma u otra un eficaz  e importante papel en el desarrollo de la literatura española en particular y la literatura universal en general, entre otros podemos mencionar el gran escritor de origen argentino Jorge Luis Borges sobre el mismo gira este trabajo de investigación.

    Sinceramente, podemos decir que el objetivo principal de ese trabajo de investigación es hacer conocer de una forma tan sencilla, tan simple y tan clara al lector público quién es Jorge Luis Borges quien procedía de una familia de próceres

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Publication Date
Sun Oct 25 2020
Journal Name
المؤتمر العلمي الدولي الثالث لكلية التربية البدنية
دراسة مشكلات الاتصال بين طلبة الدراسات العليا وأعضاء هيئة التدريس في بعض كليات التربية البدنية وعلوم الرياضة العراقية من وجهة نظر الطلبة أنفسهم
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Publication Date
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
Saba is a semantic study of examples of pronouns
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which is much useful in the Arabic Language generally in the Holly Quran especially. It is the pronoun  I have taken in the semantic aspect from it and I have done on the surra sabba which varities  the semantical pronoun in it among the pronoun of the speaker the conscience of the addressee the absent  such the the siprat pronoun that comes in it with the explanation for its importance and its work and this is the subject of the first unit which I advanced it from the concept of the pronoun Linguistically and convention. After that I have lighten in some meanings which I have done in the surrat as a semantic , magnification , proud, reprimand and others which I ended my research I have reached the results from it

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Water Quality Assessment of Tigris River Using Overall Index of Pollution (OIP)
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This study was performed on the Tigris River (Baghdad city section) during the period between December 2016 and December 2018 to assess seasonal variation in water quality using the Overall Index of Pollution (OIP). The OIP is one of the reliable tools for the assessment of surface water quality. To calculate OIP-values, eight parameters were measured ( pH, Dissolved Oxygen "DO", Biological Oxygen Demand "BOD", Total Dissolved Solid "TDS", Total Hardness "TH", calcium "Ca", Sulphate "SO4" and Alkalinity). The results showed the anthropogenic activities impact of Baghdad population that directly discharge of "inadequate treated" waste water to the river.  OIP values were acceptable (1˃OIP˃ 1.7) in 2011, 2012, 2013 and 2018. However, in

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analysis of Demand Function on Oil derivatives of A Selected countries the Period 1985- 2008
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The subject of demand on oil derivative has occupied an important position at present time in the daily life context. The fuel of benzene and gas oil and kerosene is one of basic elements of that concern, and on local , regional and international levels. The oil derivatives have played a leading role in determining the course and nature of development since early 1970 to the present time whether in the productive Arab countries or the importing. The researcher set out from the hypothesis that the increase of the local consumer demand on some of the oil derivatives is because of the internal and external factors accompanied by the inability of the productive capability and local production to confront this increase, and the resort

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
ההשפעה והשענוע בנאום הפוליטי של שמעון פרס עיון פרגמטי בדוגמאות נבחרות מנאומיו Effect and Persuasion in the Political Discourse of Shimon Peres A Pragmatic Study in Selected form of His Addresses
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במחקר הזה ניתחנו מספר נאומים של שמעון פרס, אנחנו התמקדנו בהשפעה והשכנוע אצל שמעון פרס ואיך הוא יכול להעביר את המסרים של נאומיו בסגנון פרגמטי כדי להגיע ללבו של הציבור.

 גם כן, התמקדנו בסגנון הפוליטי שהוא חושב כי התחום הזה צריך להיות ברור מול הציבור וגם כן מול דעת הקהל הבינלאומי מתוך השימוש במונחים בעלי השפעה ושכנוע להגיע למטרות המבוקשות.

 במלים אחרות, שמעון פרס, לעתים, מתמקד בשפה מליצית ויעמוד הרב

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Risk's Variation as a function of Competitive Intelligence Investment - An applied research on some Iraqi's manufacturing Companies –
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ABSTRUCT

          The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme  of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.

    A purposive non-random

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The compatibility of the Development Fund for Iraq to the requirements of sovereign wealth funds An analytical study of the legal framework and institutional structure in accordance with the standards of the Santiago
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Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
factors determining pricing strategies in Iraqi business market – on analytic study in a number of industrial sector companies
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Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

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