The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

A new simple sensitive and selective spectrophotometric method has been developed for the analysis of vanadium(V) in three randomly chosen samples from river water at different locations by continuous flow injection analysis. The method based on the oxidation of pyrogallol by vanadium(V) in acidic solution to form color species and the same species was determined using homemade Ayah 6SX1-T-2D solar cell analyser . Chemical and physical parameters were investigated using the high intensity of snow white light emitted diode as a source. The linear dynamic range for the instrument response versus vanadium(V) concentration was 1-200 mg.L-1 with correlation coefficient r = 0.9920. The limit of detection (S/N=3) was 70 ng/ sample from the step

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

A new simple sensitive and selective spectrophotometric method has been
developed for the analysis of vanadium(V) in three randomly chosen samples from
river water at different locations by continuous flow injection analysis. The method
based on the oxidation of pyrogallol by vanadium(V) in acidic solution to form color
species and the same species was determined using homemade Ayah 6SX1-T-2D
solar cell analyser . Chemical and physical parameters were investigated using the
high intensity of snow white light emitted diode as a source. The linear dynamic
range for the instrument response versus vanadium(V) concentration was 1-200
mg.L-1 with correlation coefficient r = 0.9920. The limit of detection (S/N=3) was 70<

A newly developed analytical method characterized by its speed and sensitivity for
the determination of cadmium (II) in aqueous solution in three randomly chosen
samples from river water at different locations via turbidimetric measurement by
Ayah 6SX1-T-2D Solar - CFI analyser. The method is based on the formation of
yellowish white precipitate for the complex Cd3[Fe(CN)6]2 by direct reaction of the
cadmium (II) with potassium hexacyano ferrate (III) in aqueous medium. Turbidity
was measured via the reflection of incident light that collides on the surfaces
precipitated particles at 0-180o. Chemical and physical parameters were investigated.
Linear dynamic of cadmium (II) is ranged from 0.05-12 mmol.L-1, with cor

The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.