The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis try to develop standards for performance valuation is guided through the investor decision-making a sound investment and direct investment to maximize his wealth , in this sense appeared measures concerned with the assessment internal evaluation such as (ROI), (ROA) and others that reflect the point of view in the evaluation of the management performance, and other measures that are interested in assessing the market for investments such as (EPS), Dividends per share (DPS),( P / E)), (market value to book value) (mv / bv) what is known as the accounting or traditional standards , and then were developed modern standards concerned with the market evaluation to assess the performance and profitability of companies, including (MVA), ( EVA) , ( Tobin'sq) ) that guide the investor in making sound decisions, and we will focus in this study, on the proportion of ( Tobin'sq) as the standards of modern that the researcher believes according to his knowledge, lack of interest by the Arab investor in general and the Iraqi investors in particular in guiding the investment decision to invest in Common Stock traded on the Iraq Stock Exchange.
In this study, a new technique is considered for solving linear fractional Volterra-Fredholm integro-differential equations (LFVFIDE's) with fractional derivative qualified in the Caputo sense. The method is established in three types of Lagrange polynomials (LP’s), Original Lagrange polynomial (OLP), Barycentric Lagrange polynomial (BLP), and Modified Lagrange polynomial (MLP). General Algorithm is suggested and examples are included to get the best effectiveness, and implementation of these types. Also, as special case fractional differential equation is taken to evaluate the validity of the proposed method. Finally, a comparison between the proposed method and other methods are taken to present the effectiveness of the proposal meth
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This paper is concerned with the numerical solutions of the vorticity transport equation (VTE) in two-dimensional space with homogenous Dirichlet boundary conditions. Namely, for this problem, the Crank-Nicolson finite difference equation is derived. In addition, the consistency and stability of the Crank-Nicolson method are studied. Moreover, a numerical experiment is considered to study the convergence of the Crank-Nicolson scheme and to visualize the discrete graphs for the vorticity and stream functions. The analytical result shows that the proposed scheme is consistent, whereas the numerical results show that the solutions are stable with small space-steps and at any time levels.
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The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.
We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i
... Show MoreTo obtain the approximate solution to Riccati matrix differential equations, a new variational iteration approach was proposed, which is suggested to improve the accuracy and increase the convergence rate of the approximate solutons to the exact solution. This technique was found to give very accurate results in a few number of iterations. In this paper, the modified approaches were derived to give modified solutions of proposed and used and the convergence analysis to the exact solution of the derived sequence of approximate solutions is also stated and proved. Two examples were also solved, which shows the reliability and applicability of the proposed approach.
The use of the word “war” alone raises horror and fear in the hearts of the recipients, especially if this war aimed at human’s life, his health and his future. It is the electronic advertising war among rival international companies that use cyberspace to create fear and horror in the hearts of the recipients because it connects the use of the product with human’s death or serious illness.
The problem of this research sheds light on the new uses of cyberspace which fucked by international companies to strike the interests of each other by displaying the defects of their products and its negative impact on citizen’s life. Despite the fact that those wars have opposed strongly, there are supporters for those wars. Their argu
This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s
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Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti
... Show MoreThis research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the
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The Boltzmann transport equation is solved by using two- terms approximation for pure gases and mixtures. This method of solution is used to calculate the electron energy distribution function and electric transport parameters were evaluated in the range of E/N varying from . 172152110./510.VcmENVcm
The electron energy distribution function of CF4 gas is nearly Maxwellian at (1,2)Td, and when E/N increase the distribution function is non Maxwellian. Also, the mixtures are have different energy values depending on transport energy between electron and molecule through the collisions. Behavior of electrons transport parameters is nearly from the experimental results in references. The drift velocity of electron in carbon tetraflouride i