Preferred Language
Articles
/
AhdSNI8BVTCNdQwCoWFV
دراسة أنتاج وتسويق التمور في العراق باستعمال طريقة المربعات الصغرى واسلوب البرمجة الخطية
...Show More Authors

تناولنا في بحثنا أحد اساليب البرمجة الخطية وهي الطريقة المبسطة لتقدير معلمات انموذج الانحدار الخطي عن طريق اختيار دالة الهدف التي تعمل على تقليل الحد الادنى لمجموع الاخطاء الناتجة من تقدير المعلمات بطريقة المربعات الصغرى الاعتيادية ( OLS) حيث سيتم في الطريقة المبسطة ( simplex) فرض قيود على نفس الاخطاء نفسها بهدف تصغيرها الى اقل ما يمكن للحصول على تقديرات افضل لمعلمات انموذج الانحدار الخطي . على اساس ان طريقة المربعات الصغرى الاعتيادية هي محاولة لتقدير معلمات انموذج الانحدار الخطي عن طريق تقليل مجموع المربعات من الاخطاء الى اقل مايمكن للحصول على افضل تقدير لتلك المعلمات. باستخدام اسلوب المحاكاة التجريبي لتوليد بيانات من انموذج الانحدار الخطي المفترض ومائة عينة تمت مقارنة النتائج تقديرات المعلمات بطريقة المربعات الصغرى الاعتيادية مع نتائج الطريقة المبسطة لتصغير مجموع الاخطاء مع وضع قيود على تلك الاخطاء . ومن خلال هذا البحث يمكن ان نستنتج ان طريقة المبسطة تعطي نتائج افضل في تقدير معلمات انموذج الانحدار الخطي من طريقة المربعات الصغرى الاعتيادية ضمن حالات مختلفة تم عرضها في الجانب التجريبي في المحاكاة . تضمن البحث ايضا موضوع تحليل الاتجاهات الزمنية باستخدام الطريقة المبسطة في انتاج وتسويق التمور في العراق كون هذا المحصول يشكل اهمية كبيرة في الدراسات الاقتصادية لما لها من علاقة وثيقة بموضوع الامن الغذائي .

Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
...Show More Authors

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Laboratory Study for Biodegradation of Oxymatrine Insecticide by Single and Mixed Cultures of Fungi Isolated from Agriculture Soils in Basrah Governorate, Iraq
...Show More Authors

This study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34%  at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التهرب الضريبي واثره على التنمية الاقتصادية في العراق
...Show More Authors

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim

... Show More
View Publication Preview PDF
Publication Date
Sat Aug 10 2013
Journal Name
Journal Of Accounting And Financial Studies (jafs)
التهرب الضريبي واثره على التنمية الاقتصادية في العراق
...Show More Authors

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina

... Show More
Preview PDF
Publication Date
Thu Jul 01 2010
Journal Name
Political Sciences Journal
اضاءات على الانتخابات الشريعية في العراق عام 2010
...Show More Authors

اضاءات على الانتخابات الشريعية في العراق عام 2010

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 02 2005
Journal Name
Political Sciences Journal
لمحة عن حالة حقوق الانسان في كوردستان العراق
...Show More Authors

لمحة عن حالة حقوق الانسان في كوردستان العراق

View Publication Preview PDF
Crossref
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Income Tax in Iraq and the Treatment of Married Women in Charge
...Show More Authors

   Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Directorates of the Ministry of Agrarian Reform Iraq in 1958 - 1968
...Show More Authors

After the issuance of agrarian reform first law of 1958 events social economic
accelerating out of sync with political events on the application of the agrarian reform law
issued a government executive branch law number (74) in May 1959 was the introduction of
the ministry of Agrarian reform and the development of a new system of the ministry of
agrarian reform and its department to determine structural ministry the new work started
department of the ministry ptt.

View Publication Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
HISTORY AND MODERNITY OF POETRY AS : A Reference Of The Modern Poem In Iraq
...Show More Authors

One of the most important intellectual issues, which receive attention is the issue of modernity, it has occupied the scholars of all time. However, modern poetry used to have special care in Iraq and in the Arab countries .. it is not strange that the concept of modernity is linked to history .. or having history as the most important dimension of its dimensions .. because Arab poetry is historical and it is moving into an area of ​​the past that is still active in terms of language and literary image .. When some poets found that changing and modernizing poetry became a necessity of evolution, and one of the fundamentals of modernization, the cultural impact did not respond to the desire of poets, and their impulse in modern poetry

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Deification of kings and the phenomenon of alternative king in ancient Iraq
...Show More Authors

Faith is a feature of the Mesopotamian population, since the ancient Mesopotamian was a believer and obedient to his God in any case, and this encouraged the emergence of some of the phenomena interpreted by historians as an integral part of the civilization and ancient history of this country, and these phenomena are the phenomena of the deification of kings for themselves, The first phenomenon was a personal endeavor for the uniqueness of power, sometimes to correct some mistakes in societies to balance the state, and civil rule is independent of religious rule, and the second was the result of divination and predictions of omen, in the case of any bad harbinger of the king, such as the occurrence of eclipse To the sun or a lunar eclip

... Show More
View Publication Preview PDF