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jeasiq-1104
Analysis of liquidity and profitability of general price level changes Applied Study State company for Glass and Ceramic industry
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     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect  the true financial situation of economic unity.                                         

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Publication Date
Fri Oct 03 2025
Journal Name
Adab Al Rafidayn
The State of the Practical Application by Students at Department of Information and Technology and Libraries/ Institute of Administration-Al-Rusafa: A Developmental Evaluative Study
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Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Customers emotional blackmail and reduce it the new product- study of the opinions of a sample of customers who deal with peak economy for household items in najaf al Ashraf
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The challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the  reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the ass

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Publication Date
Sat Dec 17 2022
Journal Name
Iraqi Journal Of Laser
PDF Photodynamic effect of Rose Bengal activated by low-level laser light on S. aureus : Qusay K. Abbas*, Layla M. Hassan
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Abstract: Background: Staphylococcus aureus is Gram-positive bacteria that lives as a normal flora in living organisms but can be pathogenic to humans. Although a relatively unspectacular, nonmotile coccoid bacterium, S. aureus is a dangerous human pathogen in both community-acquired and nosocomial infections. Due to the increasing emergence of new strains of this antibiotic-resistant bacteria, it has become essential to approach different methods to control this pathogen. One of these methods is the antimicrobial photodynamic inactivation process using a low-level laser, in this paper, the Photodynamic effects of Rose Bengal and LLLL on the virulence factors of S.aureus were evaluated.

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
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 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Contrast in Matthew Arnold’s The Scholar Gipsy and Kahlil Gibran’s Al-Mawakib: A Contrastive Stylistic Analysis
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     Poetry is regarded an interesting area of inquiry in linguistic studies due to its eccentric and aesthetic use of language. A lot of studies have been carried out so far for the analysis of poetry, yet few have dealt with pastoral poetry. The present research attempts to investigate the language of pastoral poetry in two different languages i.e. English and Arabic with the aim of finding similarities and differences. The data of the study consists of one English and one Arabic pastoral poems. Leech and Short's (2007) checklist is used as a model for analysis. The findings of the study reveal that there are more similarities than differences between English and Arabic pastoral poems as the poems rely on contrast

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of losing one view of the independent variableAnd its location in simple regression analysis
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The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
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Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

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Publication Date
Tue May 09 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
TIME MANAGEMENT AND WORK PRESSURE AND THEIR RELATIONSHIP TO ADMINISTRATIVE LEADERSHIP/ A CASE STUDY AT THE HIGHER INSTITUTE FOR ADMINISTRATIVE DEVELOPMENT OF SECURITY AND ADMINISRATIVE: TIME MANAGEMENT AND WORK PRESSURE AND THEIR RELATIONSHIP TO ADMINISTRATIVE LEADERSHIP/ A CASE STUDY AT THE HIGHER INSTITUTE FOR ADMINISTRATIVE DEVELOPMENT OF SECURITY AND ADMINISRATIVE
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The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Compatibility between Hydraulic and Mechanical Properties of Ceramic Water Filters
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In this paper, ceramic water filters were produced by using ten mixtures of different ratios of red clay and sawdust under different production conditions. The physical properties of these filters were tested. The production conditions include five press pressures ranged from 10 to 50MPa and a firing schedule having three different final temperatures of 1000, 1070, and 1100˚C. The tests results of the physical properties were used to obtain best compatibility between the hydraulic and the mechanical properties of these filters. Results showed that as the press pressure and the firing temperature are increased, the bulk density and the compressive and bending strengths of the produced filters are increased, while, the porosity and absorp

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Publication Date
Sat Jul 28 2018
Journal Name
Journal Of Engineering
Evaluation Microstructure and the Mechanical Properties of Composite Material for Al-Matrix Reinforced by Ceramic Materials (Sic And Al2O3)
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In this investigation, the mechanical properties and microstructure of Metal Matrix Composites (MMCs) of Al.6061 alloy reinforced by ceramic materials SiC and Al2O3 with different additive percentages 2.5, 5, 7.5, and 10 wt.% for the particle size of 53 µm are studied. Metal matrix composites were prepared by stir casting using vortex technique and then treated thermally by solution heat treatment at 530 0C for 1 hr. and followed by aging at 175 0C with different periods. Mechanical tests were done for the samples before and after heat treatment, such as impact test, hardness test, and tensile test. Also, the microstructure of the metal matrix composites was examine

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