يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو التعرف على مكونات بيان التدفق النقدي بموجب معايير IPSASs ، وأبراز مفهوم واهمية معايير المحاسبة الدولية للقطاع العام وبذات معيار الدولي رقم
( 2 ) . وأن اهم استنتاج بالبحث هو ان اعداد بيان التدفق النقدي وفق معيار 2 و على أساس الأستحقاق لا يختلف كثيرا عن بيان التدفق النقدي وفق معيار 7 المعد وفقا للمعايير الدولية لأعداد التقارير المالية، مع أخذ بنظر العناية خصوصية القطاع العام ، أذ يتم اعداده بطريقتين المباشرة و غير المباشرة، ويتم تفضيل الطريقة المباشرة وفق المعيار 2 ، وكذلك يتم تقسيم الكشف الى ثلاثة أنشطة وهي الأنشطة التشغيلية والإستثمارية والتمويلية ، أن لبيان التدفق النقدي فوائد عديدة على مستوى الدولة أو الوحدات القطاع العام ومنها معرفة السيولة النقدية ، مما يساعد على أتخاذ القرارات المهمة المتعلقة بالسيولة النقدية ، وهذا غير متوفر في بيان التدفق النقدي الصادر من نظام المحاسبي الحكومي العراقي ، وكما ورد في الدليل المحاسبي العراقي، علما ان كلية الادارة والاقتصاد لاتعد هذا الكشف، وانما فقط ميزان المراجعة الختامي . وأما أهم التوصيات هي العمل على وضع معايير محلية تتوافق مع متطلبات معايير IPSASs أو تبنيها بالكامل، والعمل على تسهيل وضع اجراءات تساعد على فهم وتطبيق معايير المحاسبة الدولية في القطاع العام (IPSASs)، فضلا عن ضرورة الأستفادة من تكنلوجيا المعلومات لتسهيل تبني معايير المحاسبة الدولية في القطاع العام .
Many objective optimizations (MaOO) algorithms that intends to solve problems with many objectives (MaOP) (i.e., the problem with more than three objectives) are widely used in various areas such as industrial manufacturing, transportation, sustainability, and even in the medical sector. Various approaches of MaOO algorithms are available and employed to handle different MaOP cases. In contrast, the performance of the MaOO algorithms assesses based on the balance between the convergence and diversity of the non-dominated solutions measured using different evaluation criteria of the quality performance indicators. Although many evaluation criteria are available, yet most of the evaluation and benchmarking of the MaOO with state-of-art a
... Show MoreAfter the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.
The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an
... Show MoreSuccess in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg
... Show More- المقدمهIntroduction
الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات ال
In the 20th century, the concept of "sarcasm" has relatively prevailed, and in this sense, it is a method in the art of conversation that wants to keep the question about the intended meaning, that is, "saying something and suggesting its opposite."
There are other concepts that indicate that sarcasm is saying something in a way that provokes the recipient of the statement an infinite number of different interpretations, with multiple readers of different interpretations. While the philosophy of irony stands by the standards of things, exaggeration or minimization, this manipulation takes place within the enjoyment. However, it's a method to present sharp criticism in an atmosphere of criticism that differs from generation to gener
يُعدّ الأشخاص ذوو الإعاقة أكبر أقلية في العالم وأكثرها حرمانًا، حيث تشير الإحصاءات إلى أن نحو مليار شخص، أي ما يعادل 15% من سكان العالم، يعانون من بعض أشكال الإعاقة، مع تزايد معدلاتها في البلدان النامية. وتشير الدراسات العلمية إلى أن ذوي الإعاقة قادرون على مزاولة العمل بإتقان ومثابرة، بل وقد تتفوق مهاراتهم أحيانًا على مهارات الأشخاص غير المعاقين، إذا تم اختيار العمل المناسب لقدراتهم ومواهبهم. كما أن حق العمل
... Show MoreThe study aimed to identify the treatment of the press image of the Great Return Marches in the French international news agency AFP by knowing the most important issues, their direction and the degree of interest in them. The study belongs to the descriptive research, and used the survey method, within the context of the content analysis method, and the researcher relied on the content analysis form tool and the interview tool to collect data. The study population is represented in the photos published by the French News Agency about the Great Return Marches during the period (end of March / 2018 until the end of November / 2019. The researcher chose an intentional sample using the Complete Census method. The study material represented
... Show MoreThe analysis of survival and reliability considered of topics and methods of vital statistics at the present time because of their importance in the various demographical, medical, industrial and engineering fields. This research focused generate random data for samples from the probability distribution Generalized Gamma: GG, known as: "Inverse Transformation" Method: ITM, which includes the distribution cycle integration function incomplete Gamma integration making it more difficult classical estimation so will be the need to illustration to the method of numerical approximation and then appreciation of the function of survival function. It was estimated survival function by simulation the way "Monte Carlo". The Entropy method used for the
... Show MoreThe study aimed to reveal the degree of inclusion of media concepts in the books of social and national studies in general education in light of the criteria of media education and the nature of the Saudi society. Additionally, to identify the estimations of the participants in the study of the importance of including media concepts in these books, and to build a matrix of the range and sequence of media concepts in the books of social and national studies in the grades of Saudi general education. The study followed the descriptive approach in both descriptive analysis of the textbooks and descriptive survey of the study participants who were (203) students in the schools of boys and girls in general education in Makkah. The study used t
... Show MoreThe study aims to reveal the degree of application of the alternative evaluation strategy in social studies in public education in the Kingdom of Saudi Arabia. It also aims to identify the opinions of experts on how to implement this. The study adopted the mixed methodology, which represented in the descriptive-analytical method, and qualitative methods through the grounded theory. The study used two tools namely: a questionnaire for assessments of social studies teachers and semi-structured interview questions. The results of the study showed a medium degree of appreciation for the application of alternative evaluation strategies by social studies teachers in general education with an average of (2.28). The results also showed that ther
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