Preferred Language
Articles
/
jpgiafs-682
اختبار العلاقة بين التدفقات النقدية والعوائد المتحققة للاسهم: دراسة تطبيقية في سوق العراق للاوراق المالية
...Show More Authors

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 .

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Industrial Buyer Behavior
...Show More Authors

This research  deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of  selection  the members of the purchases committees and determine the role of  the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors  ( environmental  , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
The role of environmental taxation and environmental incentives to reduce environmental pollution manifestations in the urban environment
...Show More Authors

        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Evaluating the Production Stats for Student Films in The Department of Film & TV: براق أنس المدرس
...Show More Authors

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Artistic features of women form in (Auguste-Dominique Ingres) works: نـدى عايـد يوسـف
...Show More Authors

Between decline and appearing dichotomy, art history comes to announce birth of an era that glories past and find new names that are emerged from yearning to past and represented by neo-classical, By refusing the previous approaches and create topics that touché culture and derived from it through s revitalizing ideal beauty standards. One of neo-classical artists, who tried to simulate the classical works, is (Jean-Auguste-Dominique Ingres), who put framework for semantic aesthetic of the art form by revitalizing past glories and deeply searching myths and cultures through finding special artistic features that emphasizes artist own stylistics and identity. This research studies artistic features of women form in (Jean-Auguste-D

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Calendar curriculum material history of civilization in the design department
...Show More Authors

The curriculum is considered one of the most important corners for the educational process, it participates in achieving the educational equilibrium between its elements.

The curriculum of (History of the Art) in the college of Art Education / dept. of plastic art education and ceramic as the other curriculums and due to the subject of history of the art develop the knowledge, taste and experiment for art studier also this subject has a direct relation with practical educational activities like colors and growth the knowledge of the student in field of contents and symbols and evidences of meaning in old , medium and contemporary arts, due to the fact that this curriculum has been applied since long time more than four years, and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Baghdad City Seasonal Forecasts Of Monthly Chronic Diseases patients Numbers Using SARIMA Models
...Show More Authors

    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Studies Teachers' Perceptions of the Importance of Employing Twenty-First Century Skills in Teaching
...Show More Authors

The study aimed to identify the perceptions of social studies teachers in the Governorate of Muscat about the importance of employing the skills of the twenty-first century in teaching. The study employed a qualitative approach. The two researchers used an analytical approach based on the Grounded Theory, the data was gathered through semi-structured interviews with (15) male and female teachers. The results indicated that social studies teachers relate the twenty-first-century skills more to improving students’ achievement level in the subject, while they see that these skills have less influence in developing students’ communication skills and cooperation with their peers. In light of the results of the study, the two researchers r

... Show More
View Publication Preview PDF
Publication Date
Sun May 10 2015
Journal Name
Al-academy
Aesthetics word word Allah in Kufic script design configurations: عادل سعدي فاضل السعدي
...Show More Authors

Taken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Rhetoric Effect of Ibn Al Faridh’s Poetry Counterparts: اسماء خليل ابراهيم, فرج منسي محمد
...Show More Authors

 The Sufi poetry of Ibn Al-Faridh represents a true image of the spiritual  experience, in which he presented the bright aspects of  his experience, and his suffering in it, by formulating it in a poetic form, because the Sufi poetry is the result of an experience in which the Sufi seeks to achieve his goal of reaching the truth, and this is why Ibn Al-Faridh made his poetry a tool for expression on his own experience, the poet reflected his Sufi life in which he moved rhymes and weights.

   The poet Ibn Al-Faridh stands as a witness to his making of  Sufi poetry in the service of the purpose of who said, it is the embodiment of the Sufi journey in the stages, and the fluctuation in the places and si

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 14 2012
Journal Name
Journal Of The College Of Basic Education,
Effect of mycorrhiza ( Glomus mosseae ) and superphosphate on physiological characters of Hordeum vulgare
...Show More Authors

Abstract An experiment was conducted to study the effect of Glomus mosseae and two concentration (21 and 42%) of super phosphate. They used either to be separated or together with inoculation of G. mosseae on physiological characters of Horeum Vulagera . The results showed that all treatment affected significantly especially super phosphate at the above concentration together with G. mosseae. The effects appeared as an increase in plant height , leaves area , dry weight of total plant , stem dry weight , leaves dry weight , tiller’s number , flag leaf area , dry weight of flag and also increased in CGR , RGR , RGR- NAR , LAI . The yield component increased in number of spikes, number of spikelet’s / spike, number of grain / spike, weigh

... Show More