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jeasiq-1248
استعمال أنموذج (Altman) للإفلاس دالة لقياس الأداء دراسة تطبيقية في بعض الشركات المساهمة الخاصة العراقية
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Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

 

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using a hybrid SARIMA-NARNN Model to Forecast the Numbers of Infected with (COVID-19) in Iraq
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Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

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Publication Date
Tue Dec 28 2021
Journal Name
Arab Science Heritage Journal
قوة التحرر في الرواية العراقية
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ان فلسفة ما بعد الحداثة ادخلت تغيرات عدة في عالم الحداثة 

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
النخيل في القوانين العراقية القديمة
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      لقد عرف سكان وادي الرافدين ، ومنذ أقدم العصور أهمية أشجار النخيل وما تقدمه من فوائد ضمن النواحي الاجتماعية والاقتصادية والدينية (1)، ولذلك أتسع نطاق زراعة النخيل من أرض سومر في الجنوب إلى شمال بابل ( باب ايلي )،وكانت  اغلب البساتين مختصة بزراعة النخيل بالدرجة الأولى (2) ، وتعد تكريت( تكريتا) أو قلعة برتو (في العصر الآشوري) الحد الأعلى لهذا الامتداد ، ولكنها لا تنمو في بلاد أ

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
أثر استعمال المُجمعات التعليمية في التحصيل لدى طلبة المرحلة الأولى قسم علوم القرآن الكريم والتربية الإسلامية في كلية التربية الأساسية في مادة علوم القران
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The research aimed to identify the effect of educational complexes use among the students of the first year students in Quran modernists curriculum department of Quran sciences and Islamic education . The research consisted of ( 60 ) male and female members , ( 30 ) represented the experimental group and ( 30 ) represented the controlled group . the group were randomly selected . for the prepared an achievement test included thirteen questions . Results were processed by using descriptive and statistical analyses to answer the questions of the study . also the researchers used suitable and typical and dual difference analysis . in the results , the researchers recommended a number of recommendations 

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Publication Date
Sun Apr 05 2015
Journal Name
مجلة كلية مدينة العلم الجامعة
استعمال البرمجة الخطٌة لحل مشكلة النقل واختبار امثلية الحل بالطريقة المعدلة
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تناول البحث حل مشكلة النقل باستخدام مدخل بحوث العملٌات فً مرحلة التحلٌل والتصمٌم لنموذج المشكلة , وتم مقارنة النتائج التً حصلنا علٌها من الحلول لصٌاؼة التحلٌل وبرهنة صحة النموذج المتجه صوب الموضوع, وتم اجراء المقارنة بٌن الحلول المختلفة الختٌار اقل قٌمة لدالة الهدؾ لكً ٌتمكن المستفٌد من صنع القرار, باستخدام الطرق االربعة )طرٌقة الزاوٌة الشمالٌة الؽربٌة, طرٌقة اقل التكالٌؾ, طرٌقة فوجل التقرٌبٌة, الطرٌقة ال

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Using of Coating Technique by Inorganic Flame Retardants to Protect Civil and Industrial Foundations from Fires
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   In the present research the flame retardancy to  buildings and industrial foundations which are manufacturing from advanced polymeric  composite material was increased by coating it with surface layer included flame retardant material.  A(3mm) thick antimony tetroxide was used as a coated layer to retard and prevent the flame spread to the coating surface of polyester resin (SIROPOL 8340-PI) reinforced with hybrid fibers as a woven roving (°45-°0) consist of carbon and kevlar (49) fibers, and exposed it to direct flame generated from gas torch at temperature of (2000ºC), at  different exposed distance (10,15,20mm)and study the rang of resistance for this layer and its ability to protec

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Use of Particle Swarm Algorithm to Solve Queuing Models with Practical Application
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This paper includes the application of Queuing theory with of Particle swarm algorithm or is called (Intelligence swarm) to solve the problem of The queues and developed for General commission for taxes /branch Karkh center in the service stage of the Department of calculators composed of six  employees , and it was chosen queuing model is a single-service channel  M / M / 1 according to the nature of the circuit work mentioned above and it will be divided according to the letters system for each employee, and  it was composed of data collection times (arrival time , service time, departure time)

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Use digital classification to follow change detection of al Razzazah sebkha For the period(1976-2013)
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The Sebkha is considered the evaporative geomorphological features, where climate plays an active role. It forms part of the surface features in Mesopotamia plain of Iraqi, which is the most fertile lands, and because of complimentary natural and human factors turned most of the arable land to the territory of Sebkha lands. The use satellite image (Raw Data), Landsat 30M Mss for the year 1976 Landsat 7 ETM, and the Landsat 8 for year 2013 (LDCM) for the summer Landsat Data Continuity Mission and perform geometric correction, enhancements, and Subset image And a visual analysis Space visuals based on the analysis of spectral fingerprints earth's This study has shown that the best in the discrimination of Sebkha Remote sensing techniques a

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A comparison between Bayesian Method and Full Maximum Likelihood to estimate Poisson regression model hierarchy and its application to the maternal deaths in Baghdad
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Abstract:

 This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.

The comparison was done by  simulation  using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the  Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood  with sample size  (n = 30) is the best to represent the maternal mortality data after it has been reliance value param

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