The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.

The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:

1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.

2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers

--The objective of the current research is to identify: 1) Preparing a scale level for e-learning applications, 2) What is the relationship between the applications of e-learning and the students of the Department of Chemistry at the Faculty of Education for Pure Sciences/ Ibn Al-Haytham – University of Baghdad. To achieve the research objectives, the researcher used the descriptive approach because of its suitability to the nature of the study objectives. The researcher built a scale for e-learning applications that consists of (40) items on the five-point Likrat scale (I agree, strongly agree, neutral, disagree, strongly disagree). He also adopted the scale of scientific values, and it consists of (40) items on a five-point scale as wel

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

The increasing efficiency of the telecommunications network in the city contributes to the increase in spatial interaction between activities (to influence and mutual influence) This study is based on the idea that the upgrading of telephone services provided to citizens are done exclusively through the growth and development of all levels of the service using advanced technologies to know the problems and appropriate solutions in short time and less cost. Thus, crystallized the objectives of the study which was built for the importance of GIS in the planning of services in general, and infrastructure services, in particular, including telephone services, which is represent a point of contact between individuals on the one hand a

The impact of Jurisprudence Rules in Addressing Contemporary security Challenges

Islamic jurisprudence is related to various fields of knowledge, as it is a science of great value, great in impact, and among the most prominent features of jurisprudence comes the jurisprudence rules. It regulates the principles of the doctrine for the jurist. Therefore, the main this research focuses on (the impact of jurisprudence rules in addressing contemporary security challenges). It is the relationship between jurisprudence rules and achieving security. Its fruit would be a statement of the distinguished impact of jurisprudence rules on the stability of the country, and its leading role in maintaining, strengthening, and pre

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

The aim of the research is to know the level of mental motivation among students of the Arabic language departments in the Faculties of Education in the universities of Baghdad Governorate and its relationship to their attitudes towards the profession, and the level of orientation towards the profession among students of the Arabic language departments in the Faculties of Education. And the correlational relationship between mental motivation and career orientation among students of Arabic language departments in the Faculties of Education, and the current research is determined by students of Arabic language departments in the Faculties of Education and the universities (Education Ibn Rushd-  University of Baghdad, Education- &nbsp

Lead has toxic effects on reproduction of both male and female.  It can cause decreased sex drive ,  infertility and abnormal menstrual cycle  in women.  This study was designed to evaluate the effect of exposure to lead in batteries female workers on sex hormones level in the serum.Thirty nine (39) female workers (volunteers) in Iraqi Batteries Manufacturing Plants, Al-Waziriya / Baghdad  were participated in this study. They are classified into 3 groups,  first group included fourteen (14) female that  have been employed for 1-7 years ,  second  group  included thirteen (13) female that have been employed for 8-14 years , third  grou

Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun