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The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
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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.

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
The concept of metaphor in the contemporary sculpture
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Despite the importance of this term in linguistics and rhetoric ancient and modern literary forms in general, is that it is possible to use in clarifying the foundations of the relationship hidden and manifest between shapes in models art adjacent or successive spatially, as the artwork plastic in general and sculpture in particular consists of formal structure somewhat similar to the structure in any language text and we can decode these blades structure and analyze the implications and come to their meanings and re-read and interpreted under the guidance of the concepts and techniques of neighboring developed primarily for linguistic analysis of texts or launched from their references. This split search to four chapters included the fi

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
The provisions of the monkey in Islamic jurisprudence
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The provisions of the monkey in Islamic jurisprudence

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
The provisions of the uncle in Islamic jurisprudence
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There is talk of the Prophet ﷺ proud of his relative, which is the uncle, and the importance of this subject, this search for doctrinal matters related to the two things between us: the interest of the Prophet ﷺ responsible, and also responsible forbidden marriage and marriage as it is forbidden to marry the uncle, and in the uncle language: mother's brother, aunt Her uncle may spend his uncle's nephew, the uncle may embrace his nephew, the uncle shall be the guardian of the little or the small, not to cut off the uncle if he steals from his nephew's money. "

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The Effectiveness of the Movement in Graphic Design
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The movement is considered one of the important factors which attracts the receiver attention in designing artificial works in general, and especially in the advertisements, moreover the subject of the movement in the designing advertisements needs more care and study by the scholars. From this importance and from reaching to the basic streams of the research topic (the effect of the movement in the graphic design) the problem of the research has been set according to the following wonder:

  • What is the designing process that establishes the movement in the commercial advertisements designs?

           

      The researche

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
The rule of leading the boy in prayer
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God Almighty has imposed on us obligations and set limits on us, and among these obligations is the prayer, which is considered a pillar of Islam. And recently on the statement of its importance, and through extensive explanations, they elaborated on the statement of its pillars, its obligations, its Sunnahs, its rituals, and its bodies, and it is known that the imam in prayer is an important part of the parts of prayer. Whoever assumes this responsibility must be aware of these conditions, the most important of which is jurisprudence in religion, and there has been a disagreement between the jurists, especially the owners of the four schools of thought, about who is qualified to lead the imamate, and this is within many and wide details

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the reality of the problem of banking stumbling in Rafidain Bank
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The process of granting loans by banks is the confidence they give to their customers, but this trust should not be a cornerstone in granting loans even if granted these loans on the basis of sound banking should involve risks that may be exposed to the bank because of the failure of the client to meet The bank's financial obligations to the bank due to the unexpected economic conditions affecting the customers, which makes them in a state of faltering, which weaken the ability of banks to provide loans, which are the most important sources of revenue and profits, so the problem of non-performing loans is one of the main problems facing most of the banks Which impede the functioning of its work and the reasons that led to the agg

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Spatial Variation of the Manifestations of Visual Pollution in the Municipality of Shula
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The research deals with the problem of visual pollution, as it is one of the most important urban problems that cities suffer from. The concept of visual pollution has recently emerged to describe the deformation and degradation of the urban environment. Visual pollution is defined as any component of the surrounding environment that is inconsistent and not homogeneous with its natural and human components. The volume of visual pollution has doubled due to the non-compliance with the laws, regulations and controls set by the Municipality of Baghdad by the citizens, and to the weak municipal role that the municipality plays in implementing these laws. Therefore, it has become necessary to know the manifestations of visual pollution and th

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Publication Date
Mon Jun 15 2009
Journal Name
Alustath Journal For Human And Social Sciences
THE SYNTACTIC AND SEMANTIC MANIFESTATIONS OF THE DETERMINER PHRASE (DP)
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Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Prayer sessions are the truth and the opinions of scholars
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The ritual is a Sunnah between the two prostrations, not as some of the worshipers do, where he made it in the last tashahhud when the tasleematin, and it may be in the last tashahhud.
The assumption is Sunnah and most of the scholars say that in the middle tashahhud session as we have shown through research.
The Turks are Sunnah as well, and it is at the end of the prayer, whether it is double, triple or quadruple, whether it is naval or NAFTA, whether it is urban or travel, which is the view of most scholars from the three imams and others.
If we say weighting, say the audience of the three imams (Malik, Shafi'i, and Ahmad) is the most correct, and it is also the son of values, and if we say the choice is as Ibn Rushd said: by

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Security Intellectual Proposals of the Paris and the Wales Schools
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The study discusses ''The Security Intellectual Proposals of the Paris and the Welsh Schools'', which are considered one of the most important contemporary European monetary schools that emerged in the nineties  of the twentieth century, and how did it approach the concept of security, criticizing the traditional trend that prevailed during the Cold War period regarding limiting the concept of security to the state or to the military aspect (National Security), and an attempt to expand the concept to economic, social and environmental dimensions, as well as political and military dimensions. The most important proposals that the Wales School provided are “Security as an emancipation policy”, “ individual security”, and “The ro

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