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Use Dividend Discount Model , DDM in Stocks Valuation With Framework of Inflation: An Applied Study
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The theme of this Study presents analysis and discuss to the "Share the framework for assessing inflation," a practical study in a sample of joint stock companies listed on the Iraq Stock Exchange for the years (2009-2013). To determine the extent of the disparity between the nominal value of shares (Nominal Value) before deducting inflation and the real value (Real Value) per share, after deducting inflation in the case of zero growth. The study relied on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletin issued by the Central Bank of Iraq. It is framed theoretical framework on the subject of evaluation of the stock of the companies, and inflation. Either In the analysis of applied research approach was used in the analytical value of the stock to extract the cost of financing the property using the nominal capitalism asset pricing model (CAPM), while used to measure the cost of financing real property Fisher equation (Fisher) which is extracted through which the value of the stock From which is extracted by using the value of the stock dividend discount model. The study concluded a set of conclusions which, inflation leads to increased risk of systemic work because the companies use the property financing in financing their projects. Results of the analysis also showed a decline in the real cost of financing by large than it was the nominal cost of funding. This shows that inflation large role in the disparity true for the nominal cost of funding. The value of shares fell because of the low cost of financing (which is the basis in the calculation of the share price) as a result of excluding the impact of inflation, which was contrary to the hypothesis Search. The study also concluded a number of recommendations, including the need for more attention to companies new financial disclosure and the addition of important indicators that benefit researchers as well as investors and not just only by showing only the basic operations. Inflation rates, and the lack of financial statements with an extension demonstrates effect of inflation. Need to focus on the diversification of forms of funding and show the cost of each form of financing in the financial statements for researchers and investors, because of the importance of the cost of financing in the real value of the stock account.

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Bactericidal Effect of CO2 Laser on Bacteria Associated With Dental Implant Infection: An In Vitro Study
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One of the most popular causes for implant infection is dental plaque bacteria. Previous studies have shown the bactericidal effect of CO2 laser irradiation on bacteria associated with soft tissue surrounding the implant materials. No published studies have examined the effect of irradiation by CO2 laser on Streptococcus oralis and Staphylococcus aureus.The aim of this study was to evaluate the bactericidal effect of CO2 laser on bacteria that are causing dental implant infections. This study was carried out on two isolates of bacterial species out of 25 samples, isolated from patients having soft tissue infections around the dental implant. These two pure isolates including Streptococcus oralis and Staphylococcus aureus were identified

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect The behavior of workers in the insurance companies in achieving competitive advantage: An Applied research in a sample of the general insurance companies
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Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values ​​and their own language in line with the organization's strategy an

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external auditor in assessing the security of information technology systems in light of (ISO/IEC 27001): (Applied research on a sample of private banks)
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This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Probabilistic Model building using the Transformation Entropy for the Burr type –xii Distribution
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Entropy define as uncertainty measure has been transfared by using the cumulative distribution function and reliability function for the Burr type – xii. In the case of data which suffer from volatility to build a model the probability distribution on every failure of a sample after achieving limitations function, probabilistic distribution. Has been derived formula probability distribution of the new transfer application entropy on the probability distribution of continuous Burr Type-XII and tested a new function and found that it achieved the conditions function probability, been derived mean and function probabilistic aggregate in order to be approved in the generation of data for the purpose of implementation of simulation

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Biological Evaluation and Theoretical Study of Bi-dentate Ligand for Amoxicillin Derivative with Some Metal Ions
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               In this paper, the complexes of Shiff base of Methyl -6-[2-(diphenylmethylene)amino)-2-(4-hydroxyphenyl)acetamido]-2,2-dimethyl-5-oxo-1-thia-4-azabicyclo[3.2.0]heptane-3-carboxylate (L) with Cobalt(II), Nickel(II), Cupper(II) and Zinc(II) have been prepared. The compounds have been characterized by different means such as FT-IR, UV-Vis, magnetic moment, elemental microanalyses (C.H.N), atomic absorption, and molar conductance. It is obvious when looking at the spectral study that the overall complexes obtained as monomeric structure as well as the metals center moieties are two-coordinated with octahedral geometry excepting Co complexes that existed as a tetrahedral geometry. Hyper Chem-8.0.7

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Scopus (12)
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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of governmental consumer spending on the development of the current account balance in Iraq for the period (1990-2014) using ARDL model
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To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Federal Board of Supreme Audit and Role in the Assessment of Tax Performance: An Applied Research in The General Commission of Taxes
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The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study: The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study
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The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability: An applied research on a sample of Iraqi private banks for the period 2010-2020
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Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

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Publication Date
Fri Apr 01 2016
Journal Name
Al–bahith Al–a'alami
Building Electoral Posters An Analytical Study of the Electoral Campaign's Posters of the Iraqi Representative Council in 2014
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The electoral poster is the most important means and methods of the electoral campaign because of its advantages and capabilities if it is organized properly. It is an intensive propaganda message with psychological figures and semiotic connotations belonging to sub-culture. Its construction depends on a group of elements (logo, photo symbols, color and picture) and their consistency is varying from one to another. Posters must be committed the determinants of attraction, excitement, simplicity and clarity. They are working according to the following base: (fixed audience X moved recipients) and walking towards (moving X moving) due to the technical development of optical screens. These developments require double the force of the impact

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