تهدف الدراسة الحالية الى التعرف على مدى فاعلية استخدام اسعار اسهم الشركات العادية المتداولة في اسواق راس المال لقياس كفاءة الادارة المالية، وذلك بعد دراسة اهم العوامل المؤثرة على هذه الاسعار، بالاضافة الى محاولة اعطاء فكرة مختصرة عن مفهوم الاسهم العادية وبعض الامور المتعلقة بها، اما الجانب التطبيقي فقد تم اخذ اسعار الاسهم العادية لعينة من الشركات العراقية واجراء مقارنة بينها وبين القيمة الدفترية لها ومن ثم عكس تلك النتائج على كفاءة الادارة المالية، وقد تم التوصل الى عدد من الاستنتاجات والتوصيات في هذا المجال.
The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve
... Show MoreTeeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be
... Show MoreThe textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi
... Show MoreOne of the scientific education aims, preparing a student able to keep up with the scientific developments and innovations around him and make him contribute, adapt, investment and continue development. The concepts of nanotechnology from scientific innovation open up an important area of thinking and intervention in the field of chemistry applications in daily life, the technological changes lead to social, political and economic changes which result that the students to have the knowledge, understanding, awareness, appreciation and sense in applications of modern technology for their use optimally, in order to cope with these scientific and technological changes. The research aims at finding out the correlation between the acquisi
... Show MoreThe question of word–formation motivation is one of the most urgent problems of morphological features of diminutive vocabulary in the languages of different structures, Arabic – Semitic and Russian - Slavic. The relevance of this question lies in the fact that the analysis of morphological elements of word-formation motivation plays an important role not only in identifying formal and semantic connections between different units of the same language, but also has an applied value in the comparative study of different languages. Taking in to account that word-formation motivation is usually considered sequentially in order to identify motivational relationships of this type of vocabulary, we will study motivation in comparative analy
... Show MoreThe current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari
... Show MoreThere is no doubt that the achievement of the manuscripts is important in a place as it is based on reviving the heritage of the Islamic nation, as well as engaging in the prophetic hadith and its sciences pride for every Muslim, and this prompted me to achieve a manuscript message that serves this aspect i.e. the science of the prophetic hadith, and in an important subject that needs to stand on Each of the people, as well as the one who cares about the science of hadith and this topic is: Explaining the hadith of the people is partners in three, to the scholar Muhammad bin Ismail, famous for the Prince Al-Sanani, mentioning his methods and evidence, and their degree of health and weakness, and the statement of what is intended of him,
... Show MoreMultilevel models are among the most important models widely used in the application and analysis of data that are characterized by the fact that observations take a hierarchical form, In our research we examined the multilevel logistic regression model (intercept random and slope random model) , here the importance of the research highlights that the usual regression models calculate the total variance of the model and its inability to read variance and variations between levels ,however in the case of multi-level regression models, the calculation of the total variance is inaccurate and therefore these models calculate the variations for each level of the model, Where the research aims to estimate the parameters of this m
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One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with
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