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اختبار العلاقة بين التدفقات النقدية والعوائد المتحققة للاسهم: دراسة تطبيقية في سوق العراق للاوراق المالية
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غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات مستخدميها من المستثمرين ، وترشيدها بشكل أفضل مما كانت عليه قبل أخذ معلومات التدفقات النقدية في الحسبان ، كما ان التدفقات النقدية لها دور كبير في زيادة فاعلية قرارات المستثمرين وتدعيم قدرتهم على اتخاذ قراراتهم المتعلقة بتسعير الأسهم بالطرق العلمية ، وتعد معلومات التدفقات النقدية هامة وضرورية ومكملة لمعلومات القوائم المالية الاخرى (كشف الدخل والميزانية العمومية) وتقدم معلومات غير متحة في هذه القوائم ، كما انها تساعد على مقابلة الالتزامات المالية المتمثلة في سداد الالتزامات ودفع التوزيعات ودفع الفوائد وتقييم مخاطر الاستثمار بالاضافة الى معرفة التغيرات النقدية في الأموال والمتعلقة بأنشطة المنشأة والحصول على التمويل الخارجي عند الحاجة إليه ، فضلا عن قدرتها على الحكم على جودة الربح والمركز المالي قصير الأجل للمنشأة وتقييم السياسة المالية والإستثمارية والتمويلية للمنشأة وإتخاذ القرارات الرشيدة الخاصة بذلك ، وانطلاقا في ذلك يستطيع المستثمر الذي يرغب في استثمار امواله في هذا النوع من الاستثمارات المالية اتخاذ قراره الاستثماري بشكل سليم من خلال اختياره ذلك النوع من الاسهم العادية الذي يحقق معدلات عائد متحقق موجبة تعكس ارتفاع التدفقات النقدية والارباح للسهم الواحد .  ولاجل تحقيق هدف البحث الحالي تم تقسيمه الى اربعة مباحث تناول الاول منهجية البحث للبحث في حين تناول المبحث الثاني الخلفية النظرية ، اما المبحث الثالث فقد  كرس لتحليل النتائج واختبار فرضية البحث فيما خصص المبحث الرابع لاهم الاستنتاجات التي توصل اليها البحث بالاضافة الى توصياته .

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Publication Date
Wed Jun 27 2018
Journal Name
Journal Of The College Of Education For Women
Kinds of unknowns and government linkages -empirical study of the application
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It is no secret that the prophets speech is of great importance, as the second source of Islamic legislation after the Holy Quran, and as such we must reserve and verify the authenticity of the novel and the narrators seizure, and all the conditions laid down by the scholars.

The subject of our research here concerns part of this verification, which is the unknown, the subject of the unknown hadith is considered a matter of great interest by the modernists because it relates to the validity of the novel and the narrators, and the methods of the modernists varied in terms of the reasons for this weakness, the fool never entertained them by the reckless narrative.

I chose the subject of my research the types of Mahjail and

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis Tax Advantage of Financing Lease: An Empirical Study
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The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

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Publication Date
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
الموارد الموارد المالية في الدولة الموحدية بين ما هو مشرع وما هو مستحدث
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  تعد الدولة الموحدية من اغلب دول العالم الاسلامي تميزا من حيث المذهب والايدلوجيا والنظام السياسي 

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The risks of derivatives contracts and their reflections on the global financial crisis Analytical study in (Toronto – Dominion) bank
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The research tacklets the role of risks arising from the excessive use of derivative contracts for trading in financial crises, including the recent global financial crisis in (2008) which is known the mortgage crisis.

   In order to prove the hypothesis of the research, the risk index of derivative contracts has been chosed as expressed in the measure of (value at risk) to be the main field for testing the hypothesis of research. The duration of the contract  has been also chased  for (15) years between the years (2001- 2015), the period preceding the global financial crisis, while the second represents the period of time that followed. The research reached a number of conclusions, bu

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analaysis of the lmpacyt fiscal policy in Iraq on stabilization and economic growth for the period (2003-2010)
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        The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of r

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Crossref
Publication Date
Tue Jun 10 2025
Journal Name
Journal Of Baghdad College Of Economic Sciences University
العلاقة بين القدرات المعرفية وتمكين العاملين بحث تحليلي في هيئة رعاية ذوي الاعاقة والاحتياجات الخاصة
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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some robust methods in the presence of problems of multicollinearity and high leverage points
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Abstract

The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of

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Publication Date
Mon Oct 10 2016
Journal Name
مجلة الادارة والاقتصاد
تحليل وقياس العلاقة بين نسبة تفضيل السيولة ومعدل التضخم في الاقتصاد العراقي للمدة 1990-2016
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تفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Structure Analysis Via the dimension of the Organic synthesis
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The study focused on the identification of the natural relation between the organizational components, and the most important is the organizational structure, which not hid its effect on each function and operation of the organizational structure through commanding the individual craters and its forms according to the requirement of these function, also it has relation with an organic synthesis that between the dimensions of the organic synthesis and the practice side in the commission of Integrity.

The problem of the research pensioned in some questions about hypothesis and theoretical parts, in which they go a mention about the hypothesis questions is to use all the knowledge's in this atmosphere and th

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Crossref
Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
The relationship between the economic structure and the development of the spatial structure Abu Ghraib District
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The phenomenon of spatial variation in the economic, social and urban development levels is considered prevalent in most of the economic and social systems,this relates to the concentration of most of those activities in certain regions and because of their rarity in other regions , that led to the emergence of the problem of the sharp contrast between the most developed areas and least developed areas within the same region or within the regions of the same country,
Reduction of this variables , in addition to the development of areas through following up and relying on an effective regional development enabling to reduce unemployment as well as to stop the migration of the unplanned for population,
And the ideal use of available

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