Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud

The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp

A numerical simulation is made on the thermal lensing effect in an laser diode end-pumped Nd:YAG laser rod. Based on finite element method (FEM), the laser rod temperature distribution is calculated and the focal length is deduced for a Gaussian and super-Gaussian pump beam profiles.

At the pump power of 20W, the highest temperature located at the center of end-pumped face was 345K, and the thermal lens focal length was 81.4mm along the x-z axis. 

The results indicate that the thermal lensing effect sensitively depend on the pump power, waist radius of the pump beam and the pump distribution in a laser rod geometry.

The aim of this research is to study the extent of the impact of government funding decisions on the financial performance of the directorate of Diyala province. The research problem was based on the financial reality of the directorate, and the data were collected from the financial divisions, planning and follow-up, implementation, and engineers of the resident engineer departments. Demonstrate the impact of government funding decisions on financial performance. Using scientific methods in estimating their financial needs through the annual estimated budget. The use of financial analysis to assess the performance of the Directorate, for the purpose of assessing the financial situation of the Directorate of research. The researc

Were analyzed curved optical fates Almarchih absolute colony of the binary type, the Great Palmstqrh using mathematical relationships derived for that and that gave us the results closer to the results of the observed spectral Great Colonial

This research analyzes the level of the short circuit effect of the Iraqi super network and decides the suitable location for the High Voltage Direct Current (HVDC) connections in order to obtain the best short circuit reduction of the total currents of the buses in the network. The proposed method depends on choosing the transmission lines for Alternating current (AC) system that suffers from high Short Circuit Levels (SCLs) in order to reduce its impact on the transmission system and on the lines adjacent to it and this after replacing the alternating current (AC) line by direct current (DC) line. In this paper, Power System Simulator for Engineering (PSS/E) is used to model two types of HVDC lines in an effective regi

the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.

The research data hav