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 .
We use of multi-choice Goal Programming (MCGP), which is a developed model of Goal Programming where it is used in circumstances of the multiplicity and difference of goals when choosing between decision alternatives in cases of allocating resources, as it is a model that seeks to find the closest and best solutions to the specific values of the goals within the aspiration levels, as the first goal in the multi-choice goal programming model that is used to reduce the total cost of storage and shortage, while the other goal was to reduce the difference between the real demand that the hospitals need from the blood transfusion center and the units that already achieved. The case Iraqi Center
... Show MoreThis research aims to study the performance of operations to provide nursing services, which included dimensions (quality, timeliness, leadership skills, behavioral manifestations, relationships with others, problem-solving and decision-making, job performance) and its effects in nursing performance. The research to prove the value of the performance of service delivery processes dimensions by nursing staffs working in Iraqi hospitals, nursing and measuring performance. To find out the nature of nursing services, and a comparison between hospitals to measure the extent of the application dimensional among themselves, and that by relying on the dimensions of a global study, which was measu
... Show MoreThe research aims at the following:
- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study
The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session depending on special statistical data analyss .
The results are as follows:
- The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o
... Show MoreThe study aimed to clarify the meanings learned and inferred from reading books، letters and messages in Surat Al-Qur’an. The inductive method، the analytical method، and the deductive method، One of the most prominent results of the research: that the multiplicity of Qur’anic readings produces a variety and expansion in the meaning that has a clear impact on the interpretation by clarifying the meaning of the verse.
Fibroblast growth factors-23 (FGF-23) are a class of cell signaling proteins produced by macrophages. They have a range of roles, but they play a particularly important role in the development of animal cells, where they are essential for appropriate growth. Phosphate, which is found in the body as both organic and mineral phosphate, plays crucial roles in cell structure, communication, and metabolism. Most phosphate in the body resides in bone, teeth, and inside cells, with less than 1% circulating in serum. The aim of the study is to evaluate the levels of the Fibroblast Growth Factors-23 and phosphate and receiver operating characteristic (ROC) in acromegaly patients against healthy control. A case control study Fibroblast Growth Fact
... Show MoreThe objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu
... Show MoreThe infection with H. Pylori stimulates a signaling cascade that causes the generation of Cytokines and provokes Oxidative stress that is involved in the chronic inflammatory response leads to Gastric cancers. Reactive oxygen species (ROS) produce 8-Hydroxydeoxyguanosine (8-OHdG), the persistent oxidative DNA damage product. The study objective was to assess if there was a link between inflammatory cytokine levels and the presence of Oxidative DNA damage in Gastric tumor patients. In addition, evaluation of the diagnostic and prognostic value of Oxidative DNA damage and inflammatory cytokine biomarkers for Stomach cancers is being conducted. The study was accomplished on medically diagnosed Stomach cancer patients before any form of trea
... Show MoreArgumentation in the era of Andalusia poetry Denominate on the orbital roses and narcissus to Abu Bakr bin Gothic model research deals with the subject of Argumentation and employment in Andalusia Poetry has been studied in two sections display in the first reasons of self- Argumentation included human relationships
The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad
The research aims to measure the efficiency of health services Quality in the province of Karbala, using the Data Envelopment analysis Models in ( 2006). According to these models the degree of efficiency ranging between zero and unity. We estimate Scale efficiency for two types of orientation direction, which are input and output oriented direction.
The results showed, according Input-oriented efficiency that the levels of Scale efficiency on average is ( 0.975), in the province of Karbala. While the index of Output-oriented efficiency on average is (o.946).