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 .
The Department of Art Education in the College of Fine Arts is one of the educational institutions that aims to prepare teachers specialized in teaching art education in secondary schools and other educational institutions, which forces those in charge of preparing the curricula for this section and developing it, taking into account the rapid scientific and technological development. And the subject (Music Appreciation) is one of the subjects taught for the third grades in Art Education departments, and through the exploratory study carried out by the researcher it became clear to him that the Faculties of Fine Arts agreed to define their educational objectives and outputs in the subject (Music Appreciation) in Art Education departments
... Show MoreThe basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m
... Show Moreملخص البحث تنوعت اساليب وطرائق التدريب بشكل واسع وكبير وتعددت الاهداف التدريبية تبعا لخصوصية الاداء في النشاط الرياضي الممارس، وكل هذا جعل امام العاملين في الانشطة الرياضية كم كبير من الحلول لمواجهة المشاكل التي تواجههم في اثناء الاعداء للرياضيين، وتعد التمرينات المركبة واحدة من الاساليب التنظيمية للتمرين التي تضم في محتواها تعدد الاداءات خلال التمرين الواحد مما يتيح للاعب تطبيق متطلبات بدنية او مهارية ا
... Show MoreThe research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the Wor
... Show MoreThe research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act
... Show MoreIn this research want to make analysis for some indicators and it's classifications that related with the teaching process and the scientific level for graduate studies in the university by using analysis of variance for ranked data for repeated measurements instead of the ordinary analysis of variance . We reach many conclusions for the
important classifications for each indicator that has affected on the teaching process. &nb
... Show MoreObjective(s): The aim of this study is to determine the effectiveness of education program on Health Care Workers’ practices toward Primary Health Care Centers waste management and to identify the relationship between these practices and the demographic characteristics of the health workers. Methodology: A quasi- experimental design (pre-post tests) has been used in the present study for the period of November 16th 2014 to June 22nd 2015 .The allocated sample in the present study is consisted of (60) health care worker. The sample was randomly divided into two groups of (30) health care workers each. The stu
The progress that happened in Andalusia civilization was affected by Arabic through taking care of agriculture by entering of new kinds of planets that were more important as political sides which led to prominence new kinds of food transported to Europe that had showed a real reflect of how chat of civilization among people who had lived in various ages until now
The present research aims to design an electronic system based on cloud computing to develop electronic tasks for students of the University of Mosul. Achieving this goal required designing an electronic system that includes all theoretical information, applied procedures, instructions, orders for computer programs, and identifying its effectiveness in developing Electronic tasks for students of the University of Mosul. Accordingly, the researchers formulated three hypotheses related to the cognitive and performance aspects of the electronic tasks. To verify the research hypotheses, a sample of (91) students is intentionally chosen from the research community, represented by the students of the college of education for humanities and col
... Show MoreThis title may have something strange or paradoxical; it is unusual or natural to look for violence in literature, or that literature is a tool for killing through the contribution of writers and poets in generating, feeding or advocating violence. The Zionist literature belongs to the 20th century, is almost the only literature among the etiquette of peoples, which professes racism and boasts of betraying its human role, and wants to be a vehicle for terrorism domination. It also tends to be a means in the hands of killers and adventurers. Writers of this Literature show that no solution to the Jewish problem is only by Zionist presence to replace the Palestinian presence and to build the state of "Israel" on the ruins of Pa
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