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أثر التمويل الطويل الإجل في صافي الربح: دراسة تحليلية لعينة من المصارف العراقية
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   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis results confirmed that there is an inverse relationship between the long-term finance and Net profit so the researcher concluded that the sources of the long-term finance is less profitability than other sources of funding and the researcher recommended with the necessity of organizations to balance between different funding sources and to study the positives and negative of each source before choosing their sources of funding.   

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Estudio lexicográfico sobre la Terminología de la Planta “Maíz” en Andalucía
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Andalucía, dentro del mapa lingüístico español, es una región con muchas variaciones dialécticas. En muchos casos contiene una gran variedad de términos propios de la zona, ya que en esta misma zona se pueden observar muchas subdivisiones dialectales.

En este trabajo, hemos seguido dos tipos de fuentes:

- Directa: Se trata de conseguir la información por medio de cuestionarios distribuidos a informantes de edades y localidades diferentes.

 - Indirecta: Consultando libros para conseguir información y datos básicos del tema, e información sobre las voces y nombres dialectales en la geografía estudiada.

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The Earidler the earliey shiaa polifical thought studying on the Al- sheikh Al-tossy political ideas
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Abstract This research deals with the Al-Tossy contribution Islamic government and explain the directions of early shiaa political thoughts and knowing the opinions of Al-Shakh Al- Tossy in the Islamic Government

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Aggregate accounting information and its impact on management decision-making ( Case Study )
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The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
The Place in the work of artists Nuri Alrawi and Saad Altai (Comparison Study)
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The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Water security in Basra Study economic reality and prospects for future water
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It  can be said that the Security of water  in  Basra from the visual task vital strategic issues of concern to the attention of researchers in various attributions and those interested in water, environmental, economic, social, cultural and political affairs ... etc. This view of the great importance of the issue of water in the occupied Basra, which is characterized by parochialism and scarcity, When looking at the sources of our daily lives and in our reality today. We find that millions of people living on the two main exporters Tabaaan oil and water. And depleted oil wealth However Manfred him the most attention because we entered it surpasses all other sources of income, but is not it a littl

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
A comparative anatomic study of leaves of the genus Stachys L. in Iraq
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The anatomic characteristics of the leaves of 22 taxa of Stachys L. representing seven of the currently recognized sections distributed in northern Iraq, were examined. The study did not found any variations in the characteristics of the stomata system of the leaves.Therewere variations with a good taxonomic value in other anatomic characteristics.Thevariations in characters of the mesophyll tissue in S.kurdica var.brevidens Bom ex Bhattacharjeewas bifacial but in S.kurdica var.kurdica Boiss. & Hohen.was unifacial .The study also found that the taxa S.benthamiana Bioss., S.lanigera (Bornm.) Rech.f. andS.kotscyi Bioss. with 3 vascular bundles in the middle vein while the taxa S.ballotiformis Vatke., S.megalodonta Hausskn. &Bo

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
المصاحبة اللفظية بين الصفة والموصوف في خطب الرسول دراسة دلالية
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There are words that are described in certain words that are not described in other words, so the relationship between two words that accompany a habit is strengthened, which leads to the emergence of a conjunction or an idiomatic expression

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Attributes of those whom God Almighty loves in the Holy Qur’an: Objective study
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In The Name of Allah Most Gracious Most Merciful

The characteristics of the doers of good are mentioned in the Holy Book of God, and love for them in five places, and whoever God loves, honors him and gives him victory. As for the love of the righteous, it has to do with loyalty, covenant, and integrity. Committing sins 0 Then after that he mentioned God those who fight in His cause and those who rely on Him and return to Him and turning away from everything else.

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study of Fatigue Fractography of Mild Steel Used in Automotive Industry
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Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con

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Publication Date
Sat Mar 30 2024
Journal Name
مجلة نسق
Education Skills and Their Role in the Health and Psychological Development of the Child An Anthropological Study
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The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

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