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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
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Impact of the Strategy of Cooperative Integration of Fragmented Information in the Acquisition of Physical Concepts and Science Processes among Fourth Scientific Students
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The current research aims to reveal the impact of the strategy of cooperative integration of fragmented information in the acquisition of physical concepts and science processes among fourth scientific students through the null hypotheses:

1- There is no statistically significant difference at the level of significance (0.05) between the average grades of female students of the experimental group studying physics according to the strategy of cooperative integration of fragmented information and those who follow the traditional method in the test of acquiring physical concepts.

2-There is no statistically significant difference at the level of indication (0.05) between the average grades of female students of the experimen

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Contribution of Some Positive Variables (Happiness, Optimism, Hope) to the Level of Psychological Health in the Practitioners of the Nursing Profession in Algeria
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This study identifies the contribution of some positive variables (happiness, optimism, and hope) to the level of psychological health in the practitioners of the nursing profession in Algeria, a total of (38) male and female nurses were employed as research sample. The researcher used a scale to measure happiness, optimism, hope, and psychological health. The results showed that the level of psychological health varies depending on the positive variables (happiness, optimism), as well as it depends on the variables of gender and professional Experience.

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division
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This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

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Publication Date
Sun Jan 01 2023
Journal Name
مجلة المستنصرية لعلوم الرياضة
الثقافة التنظيمية لدى اللجنة الأولمبية الوطنية العراقية من وجهة نظر أعضاء الهيئات الإدارية في الاتحادات الرياضية
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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of Nizwa University in Spreading the Concept of Knowledge Economy among Students from the Perspectives of Faculty Members Point of View
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The study aims to identify the role of Nizwa University in disseminating the concept of knowledge economy among students from the point of view of the faculty members. The researchers used the descriptive approach, as well as used a questionnaire consisting of (20) items distributed into (4) fields. It was administered to a sample of (93) Faculty members. The results of the study showed that the role of the Nizwa University in spreading the concept of knowledge economy among students from the point of view of the faculty members was of a moderate degree. The education and training field came first with the highest average, while the scientific research and innovation field came in the last level. There were no statistically significant d

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Publication Date
Thu Dec 08 2022
Journal Name
Journal Of Physical Education
تأثير تمرينات باستخدام جهاز مصمم في دقـة الرؤية البصـرية لمهارة الضرب الساحق بالكـرة الطائـرة لالعبــي الشبـــاب
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هدفت الدراسة الى تصميم جهاز يحاكي مهارة حائط الصد، وإعداد تمرينات خاصة باستعمال الجهاز المصمم لتطوير دقة الرؤيا البصرية لمهارة الضرب الساحق لالعبي الكرة الطائرة الشباب. استخدام الباحثان المنهج التجريبي، بتصميم المجموعتين المتكافئتين الضابطة والتجريبية. تم تحديد مجتمع البحث من العبي نادي الصناعة الرياضي )فئة الشباب( بأعمار ) 17 – .ً واستنتج الباحثان ان استخدام التمارين 18( سنة. تم اختبار دقة الرؤيا البصرية ل

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The morphological and syntactic grammes of the category of temporality: Морфолого-синтаксический состав категории темпоральности в русском языке
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The present paper discusses morphological and syntactic structures of time in Russian language. The morphological and syntactic structures are considered part component of time category in Russian language.

The morphological categories of time are formed through a various types of expressions .Tenses generally express time relative to the moment of speaking. In some contexts, however, their meaning may be relativized to a point in the past ,present or future which is established in the discourse .Some languages have different verb forms or constructions and that are opposed in meaning not in syntactic category. Hence, the present study traces and compares the syntacti

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Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Determination of the standard cost of raw materials for the activity of extracting crude oil and gas by application in the North Oil Company
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There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

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Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Person-Organization's Environment Fit and it's Reflection on the Work Outcomes
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This study aims to studying of Person and organization’s environment fit in a sample of Private bank’s reflection in its basic dimensions (Person-organization fit ,Person-Job fit, Person-group fit and Person- Person-fit )in the Work Outcomes (job satisfaction, the intention to leave the job, Job Engagement, and organizational  citizenship behavior ).

The questionnair’e has been used as a basic  instrument to gather data , As well as personal interviews with some of the staff of the research sample of private banks which were represented by (5) and included banks (Bank of Assyria for investment, the North Bank for Finance and Investment , Bank of the Tigris

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Crossref
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Reality of Using Electronic Applications in Teaching Language Skills to People with Mild Intellectual Disability from the Mothers’ Perspective
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Abstract

This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t

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