This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the study variables and test the hypotheses.
أساس انتقال المخاطر في عقود التجارة الدولية
تضمن هذا البحث علاقة التفسير الفقهي بالتفسير بالمأثور، وتبين أنها علاقة تلازم وترابط؛ لأنَّ الفقه هو استنباط الأحكام من أدلة الكتاب والسُّنة، وقد اعتنى بذلك المفسرون وشُرّاح الحديث، وكل واحدة منهما لا تتميز عن غيرها في الحاجة، ولا تستغني عنها في درك ما تنحوه من البغية والإرادة؛ ذاك لأنَّ الحديث بمنزلة الأساس الذي يعد الأصل، والفقه بمنزلة البناء الذي هو له كالفرع، وكل بناء لم يوضع على قاعدة وأساس فهو منهار،
... Show Moreأيديولوجيا العنف في الفكر الاسلامي : داعش أنموذجاً
The re-insurance of the same important role in the development programs and activities that reinsurance companies and their level of development and the mechanisms of action and the laws that govern the relationship between the re-insurance companies and direct companies reflect the cultural level and degree of progress of any country. &n
... Show Moreدراسة التفكير الاستراتيجي وأبعاده وأثره في تمكين الموارد البشرية
To cite the short stories of Kathrine Mansfield, all contain characters who are
revealed through their own thoughts. In her stories, the world is always seen through
the eyes of her characters in the form of points of view presented to the readers
through the characters' minds. This way of revealing characters and figuring out the
world, through the presentation of the characters' thoughts, is linked to the 'stream of
consciousness.' Kathrine Mansfield has been compared with Virginia Woolf in
particular in that both writers used the thoughts and the points of view of their
characters as material for their work through the stream of consciousness.
According to Leech and Short (1981), there are five linguistic techn
Academic libraries characterized from other libraries in the groups of literacy acquired, and
ways to retrieve this information, where it is supposed supply of various combinations of traditional
sources, electronic information, such as books and references, maps and indexes, CD-ROMs and
service-line and so on, via electronic mediator or via the Internet instead of the mediator paper. The
digital technology has changed the way you work by academic libraries, where confined to the
primary mission of these libraries to provide prompt services to the needs of researchers, professors
and students, and the provision of reading different materials, including electronic sources that
support the curriculum and research in el
يتفق معظم العلماء على اهمية الرأي العام في کل الازمنه والامکنة کلها، لکل ناس حکام ومحکومون افراد وجماعات فهو يشکل قوة ضغط على تلک الانظمة والحکومات وان کانت تلک القضايا لها مساس بمصالح الناس ومدى تاثيرها على الانظمة في اتخاذ القرارات من خلال الاحکام التي تصدرها الناس. والبحث هنا يتناول الرأي العام بمفهوم الحرية الممنوحة لهم وان کانت مدة الدراسة لا تتناول المفهوم بذاته ولکن يعبر عنه بمفاهيم مثل ارادة ال
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