The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape. The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately differ in their response to the announcement where the banking sector was more responsive than other sectors and most of the response was positive while the Real estate sector has a negative impact on the prices of its stock, The impact on stock prices led to extraordinary returns when the initial rating was announced, indicating that the Abu Dhabi market is not as efficient as the semi-strong. The study reached a number of recommendations, the most important of which was the need to enhance transparency and disclosure in order to enhance the efficiency of the financial markets, as well as encourage Iraqi companies to enter into the issuance of debt securities in order to finance their
The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t
... Show MoreIslam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).
Abstract Globalization dominated in the last decade of the twentieth century and the eve of the third millennium over economic,politics,psychology,culture,communications and information sciences,it's a historical phenomenon refer to many important transitions in humanitarian life.It foxes on that state has illusion its historical role in the psychologist,economic and political buldings. Globalization issue and its influence in North Korea put a spotlight on political,economic and cultural situations,the political system resists any change with many limitations on political freedoms,human rights and political multiplicity.Libralism trends and free market are so weaken when it comparing within the bad economic situation of the coun
... Show MoreObjectives. This study was carried out to quantitatively evaluate and compare the sealing ability of Endoflas by using differentobturation techniques. Materials and Methods. After 42 extracted primary maxillary incisors and canines were decoronated, theircanals were instrumented with K files of size ranging from #15 to #50. In accordance with the obturation technique, the sampleswere divided into three experimental groups, namely, group I: endodontic pressure syringe, group II: modified disposable syringe,and group III: reamer technique, and two control groups. Dye extraction method was used for leakage evaluation. Data wereanalyzed using one-way ANOVA and Dunnett’s T3 post hoc tests. The level of significance was set at p<0:05. Results.
... Show MoreThe prospective study has been designed to determine some biomarkers in Iraqi female patients with
breast cancer. The current study contained 30 patients whose tissue samples have been collected from
hospitals in Medical City in Baghdad after consent patients themselves and used immunohistochemical
technique to determine these markers. The results showed a significant correlation between ER and PR tissue
markers (Sig = 0.000) and a significant correlation between cyclin E phenotype and cyclin E intensity (Sig =
0.001).
The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.
The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t
... Show Moreان العولمة هي ظاهرة العصر وبحكم شمولية ابعادها وعمق اثارها اصبحت قضيتها تثير جدلا واسعا بين الباحثين (واصحاب القرار) متضمنا المصطلح والمفهوم والتجليات والمضمون والوسائل والاهداف، ولقد بدأت ملامح وخصائص هذه الظاهرة تتسارع لتشكل الهندسة الجديدة لاقتصاد القرن الحادي والعشرين وفي ظل هذا الاتجاه نحو تقسيم العمل الدولي ظهرت نتائج ومزايا عكست مديات التغيرات على مجمل الحياة الاقتصادية والاجتماعية للمجتمعا
... Show MoreIn this research, the performance of a two kind of membrane was examined to recovering the nutrients (protein and lactose) from the whey produced by the soft cheese industry in the General Company for Food Products inAbo-ghraab.Wheyare treated in two stages, the first including press whey into micron filter made of poly vinylidene difluoride (PVDF) standard plate type 800 kilo dalton, The membrane separates the whey to permeate which represent is the main nutrients and to remove the fat and microorganisms.The second stage is to isolate the protein by using ultra filter made of polyethylsulphone(PES)type plate with a measurement of 10,60 kilo dalton and the recovery of lactose in the form of permeate.
The results showed that the percen