لطالما تُبنى قرارات الاستثمار في أسهم الشركات المدرجة في أسواق البورصة على خلفية المؤشرات المالية لها والتي عادةً مايتم إصدارها في نشرات سنوية معتمدة من قبل تلك الاسواق، إذ غالباً مايقوم المحللون الماليون بالاستعانه بها لتوجيه المستثمرين لإتخاذ القرارات المتعلقة بشراء أو بيع أسهم هذه الشركات.

لكنه على الرغم من ذلك تحدث إنهيارات كبيرة في أسواق البورصة بين فترة وآخرى وخير مثال على ذلك ما أ

Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

After the Napoleonic Code of 1804 came without any legal rules specific to the duration of the contract, and was content to refer to it in scattered legal texts, Legislative Decree No. 2016-131 came to establish a comprehensive legal system for the duration of the contract, starting from the period of its formation, through the period of its implementation, and ending with its continuation after the expiration of its term, in the third section of the fourth chapter related to the effects of the contract (Articles 1210 - 1215), relying on judicial precedents on the one hand - which are many, as will be shown through the research pages - and contractual practices on the other hand. Perhaps the main motive that prompted the French legislator t

The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

                The current research aims to identify the most important green productivity tools GPT and the possibility of applied in industrial companies in general and the companies operating in the province of Nineveh, in particular, as well as the study of some personality characteristics and functional, which is believed to be an impact on the application of these tools in industrial companies. Accordingly, the research community of managers in the company of medicines and medical supplies ready-made clothes _ operating in the province of Nineveh, who are (80) while the manager was subjected to research procedures (49) Director representing (61.25%)

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

ABSTRUCT

          The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme  of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.

    A purposive non-random