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تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية
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يهدف البحث الى دراسة تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية ، اذ تعد مؤشرات الاستقرار المالي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي , وكذلك اداء لقياس مؤشر الاستقرار المصرفي المتكون من اربع مؤشرات فرعية (مؤشر كفاية راس المال ، مؤشر جودة الموجودات ، مؤشر السيولة ، مؤشر الربحية) ومؤشر الاقتصاد الكلي ، ومؤشر سوق راس ، ومؤشر الدورة المالية للفترة (2015_2020) ، وتمثل القطاع المصرفي لسوق العراق للأوراق المالية بمجتمع البحث ، فيما حين تمثلت عينة البحث ب(25) مصرفا للقطاع المصرفي في سوق العراق للأوراق المالية ، تم جمع البيانات من خلال النشرات الشهرية والسنوية لسوق العراق للأوراق المالية وتقارير البنك المركزي العراق ووزارة التخطيط، مع الاعتماد على بعض الاساليب المالية والاحصائية المستخدمة لتحليل البيانات كبرنامج (SPSS 24) ، وبرنامج (E Views V.9) وبرنامج (Excel)، ومعادلة الانحدار الخطي البسيط، ومعادلة الانحدار الخطي المتعدد، والوسط الحسابي، والانحراف المعياري ومعامل الاختلاف ، وتوصل البحث الى عدة نتائج اهمها ان مؤشر القطاع المصرفي له الاثر الاكبر في ارتفاع نسبة المؤشر التجميعي للاستقرار المالي, و لا يوجد تأثير معنوي لمؤشرات الاستقرار المالي على القيمة السوقية للاسهم, ولا يوجد تأثير ايضا لمؤشر القطاع المصرفي في قيمة الاسهم ,لكن مؤشر سوق راس المال ومؤشر الاقتصاد الكلي ومؤشر الدورة المالية لهم تأثير على قيمة الاسهم , وايضا بعض المؤشرات الفرعية للمؤشر القطاع المصرفي لها تاثير على قيمة الاسهم

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activity, Profitability Indictors Analysis: A Comparsion Study among Nationality and Iraqi Insurance Company
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Reseach target the most important topic, is Activity and ProfitabilityIndictors Analysis for
Nationality and Iraqi Insurance Company, In order to stand on them ability to cover its risks
and explore the efficiency asset and its avialible resources using to determine them abilities to
profit generation from its insurance activity. The analysis was focus to examine their profit
and activity power, and test the significant differences aming them performance. Test 2
hypothese that is related and result it sign that the 2 company no has significant differences at
profitability and activity level. The research depend on coneclusion, recommended two
company to work at efficiency with cost element of insurance activity in or

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Mon Jul 01 2019
Journal Name
مجلة الجامعة العراقية
القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation the profitability of public commercial banks using liquidity indicators: A comparison of the Rafidain and Rasheed study
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The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

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Publication Date
Sun May 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management strategies in building core competenciesAn exploratory study of the views of a sample of managersOffice of Financial Supervision in Iraq
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The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Improving Customer Value Through the Integral of Techniques Quality Function Deployment and Value Engineering
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Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Financial Crisis: Forms- Indicators- Models- and Financial Contagion Theoretical - Analytical Study of Asian Crisis
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اسهم تطور ادوات الاسواق المالية والتغيرات العالمية كالعولمة المالية وتحرير الاسواق المالية العالمية في احداث العديد من الازمات ومنها الازمة المالية الدولية التي تعد من اكثر الظواهر ملازمة للاسواق المالية على الرغم من التطورات التي تشهدها تلك الاسواق نتيجة تطور ادواتها المالية وانفتاحها على بعضها البعض. وتتعرض الاسواق المالية الدولية والناشئة  (Emerging Market) منها بشكل خاص ا

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Financial Performance of the Iraqi Insurance Company
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Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Requirements for the Application of IFRS 17 in the Iraqi Environment
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This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

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