The Impact of the Correlation Between Working Capital and the Value of the Company in the Environment of Iraqi Banks

Purpose: The research aims to measure the impact and correlation relationship between working capital and the value of the company in Iraqi banks.   Theoretical framework: and the research shows a conceptual approach to working capital and its intended importance, policies and indicators. In addition, it reviews the value of the company and the factors affecting it, and the role of working capital on the value of the company.   Design/methodology/approach: In order to achieve this, the authors selected a sample of the commercial banking sector listed on the Iraqi Stock Exchange, where four commercial banks were selected, namely (the Iraqi investment bank), (the Bank of Baghdad), (Kurdistan bank), (Ashur international investment bank) and for the years from (2016-2020) and according to their availability in the market to be the research sample. In order to measure the research variables, the authors used the model of the amount of change in working capital, to measure the variable of working capital, and the modified (Tobin's Q) model was used to measure the value of the company, in addition, the Pearson correlation coefficient was used, and the regression equation to measure the correlation and impact relationship.   Findings: The results indicate the existence of a positive impact relationship with a significant significance between the working capital and the value of the company at a significant level of 0.05, as an increase in working capital and the value of the company at a significant level of 0.05 by one unit leads to an improvement of (0.602) , and the results also showed a significant impact relationship with a value of (T) of (13.251), and the regression coefficients with a value of (F) amounted to (103.224), and this contributed to the explanation of the amount of (0.240) of the permissible discrepancy between working capital and the company's value is at a significant level of( 0.05).   Research, Practical & Social implications: The need to pay attention to current assets and current liabilities and invest optimally in them because they are an important element along with fixed assets and long-term liabilities in order to achieve high profitability ratios and then achieve optimal performance and try to maximize the wealth of the owners.   Originality/value: The management of Iraqi banks should intensify interest in managing working capital in a good and scientific way, for the sake of the best expected performance, and it has to do with achieving better results, through paying attention to the careful analysis of the components of current assets, and the corresponding current liabilities, to achieve the required efficiency in managing capital The Worker

The therapeutic potential of truffle fungi: a patent survey

The purpose of this article is to research and retrieve patent information regarding the therapeutic use of truffles. Truffles have a unique value as a foodstuff and impact positively on human health and well-being. They are applied in such industries as the pharmaceutical industry and the cosmetic industry. Patent documentation available in the Espacenet network and the Patentscope service were analyzed by key word and patent specifications were examined to describe state of the art and to identify scientific research trends in therapeutic applications of truffles. Medicinal properties of truffles such as the anticancer or cardiovascular effect, a reduction in blood lipids, immunological resistance and increased energy were identified. Other therapeutic benefits include sedative action, prevention of hormonal imbalances in women, pre-menopause symptom relief, senile urethritis and prostate disorders, sleep disorders and increased absorption of calcium from milk. Truffles can also be used to alleviate symptoms of milk intolerance such as diarrhoea or bloating, to ease rheumatic pains and to treat and prevent further development or recurrence of senile cataract

Panoramic Image Generation Algorithm based on Hu’s Moment Invariants

The construction of large, high-resolution image is an active area of research in the fields of computer vision, image processing, and computer graphics. A Panorama is the process of combining multiple images with overlapping fields of view to produce a panorama. It is possible to produce a complete view of an area or location that cannot fit in a single shot. In this paper a high performance method for generating panoramic image is introduced. The process to generate a panoramic view can be divided into three main components: image acquisition, image registration, and merging. Geometric moment invariant produces a set of feature vectors that are invariant under shifting, scaling and rotation. The technique is widely used to extract the global features for pattern recognition due to its discrimination power and robustness. In this paper, moment invariant is used to determine the locations of merging the images to produce the panorama. The final step is adjusting the colors of the merged images. The results of experiments conducted on images taken by camera and test images loaded from the internet. The results show that the proposed algorithm is fast and efficient

Nasser’s Educators and Agitators across al-Watan al-‘Arabi: Tracing the Foreign Policy Importance of Egyptian Regional Migration, 1952-1967

The Egyptian state’s policy of dispatching trained Egyptian professionals, primarily educational staff, across the Arab world rarely features in analyses of Egypt’s foreign policy under Gamal Abdel Nasser. This article relies primarily on newly declassified material from the British Foreign Office archives, unpublished reports from the Egyptian Ministry of Education, and an analysis of related articles in three main Egyptian newspapers (al-Ahram, al-Akhbar, al-Jumhuriya) in order to provide a detailed reconstruction of regional migration’s importance for Egyptian foreign policy. It debunks the conventional wisdom that Egyptian migration became a socio-political issue only in the post-1973 era, arguing that the Nasserite regime developed a governmental policy that allowed, and encouraged, Egyptians’ political activism in Libya, Syria, Yemen, and the Persian Gulf according to state foreign policy priorities in the 1952-1967 period. By presenting a cache of archival material in analytical and critical context, this article offers concrete evidence of how migration buttressed Egypt’s regional ambitions under Gamal Abdel Nasser

Self-Help and Development Planning in the Yemen Arab Republic

Virtually all contemporary development strategies stress the importance of participation by working people in both policy formation and the benefits of economic growth. Development requires .capital formation for investment in the social and economic infrastructures. Unless development investments involve mass organization, representing broad social strata, they tend to benefit only a minority of landed, administrative, or merchant capital elites. The result is an uneven pattern of development throughout the country and very often, declining standards of living for the poor majority. Moreover, numerous studies show that top-down programs for involving peasants in local organizations and investment projects have rarely provided a solution to the crisis of underdevelopment

New record of Cypridopsis vidua (Muller, 1776) (Ostracoda, Podocopida: Cyprididae) from East Al-Hammar Marshes, Iraq

In the present study, Cypridopsis vidua (Muller, 1776), was recorded for the first time from the East Al-Hammar marshes, South of Ira. This species was collected from three stations during January and December 2021. The morphological features of the collected specimens were described for further taxonomic studies. In addition, some water quality parameters viz. temperature, PH, salinity, dissolved oxygen, turbidity, conductivity, and total dissolved solids were measured of the sampling station during the study period are provided.&nbsp

L'Ignorància, 21 d'agost de 1880

L'Ignorància : revista crònica : orga y xeremíes d'una societat de mallorquin