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Risk measurement and its role in preparing the target cash flow statement and rationalizing administrative decisions

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 (budgets) and without taking into account the risks of both types and without activating the role of this list in the decision-making process. The following hypothesis will be tested through this research. (The "Pepsi Baghdad"), as well as companies listed in the industrial sector of the Iraq Stock Exchange and for ten years starting from the date of the report. In 2006 and until the year 2015 and to clarify the impact of risk on the statement of cash flows and their role in guiding decisions through the application of standard financial ratios derived from the statement of cash flows. The study found a number of conclusions, the most important of which is the need to take into account the risks (systemic and irregular) in the process of preparing the list of cash flows, and the application of financial ratios in different dimensions (actual, expected, targeted) Cash Flows. Therefore, the researchers recommend all economic units to use the standard financial ratios as a tool to rationalize administrative decisions, and also to redevelop the process of preparing the list of cash flows and adopt the proposed mechanism to prepare the list of cash flows targeted, taking future risks of both types                                        

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Violence and Islam

Most of the texts of Islamic law provide for the payment of damage and the denial of the human ... Damage of all kinds of material and moral, which is in the harm that affects the human being in himself or his offer or money or other affairs respected by Sharia. A person can defend himself, his mind, his religion, his offer and his money (the five imperatives) as much as he can. Islam rejects violence directed without a legitimate right and does not endorse aggression against others. Violence has been defined in language as a lack of compassion or against it or is a reprimand, bashing, and the blame ... It is in psychology: human behavior tainted by cruelty, oppression, and aggression, and is defined politically: it is deliberate civil d

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and Analysis of Oil Price Fluctuations and Trends of Government Spending on the Security and Health Sectors in Iraq for the Period (2006-2016)

The objective of the study: To diagnose the reality of the relationship between the fluctuations in world oil prices and their reflection on the trends of government spending on the various economic sectors.

The research found: that public expenditures contribute to the increase of national consumption through the purchase of consumer goods by the state for the performance of the state's duties or the payment of wages to employees in the public sector and thus have a direct impact on national consumption

The results of the standard tests showed that there is no common integration between the oil price fluctuations and the government expenditure on the security sector through the A

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Lights statement in the first part    From the Qur'an

My research tagged [the lights of the statement in the first part of the Koran] came to show that the dear book was developed according to a precise linguistic system is not increased by a word or letter or movement - Aldmh and Kira and the hole - and does not lack anything of it except with the wisdom required by the meanings of the Koranic text or Sura generally . The Koran does not come falsehood from his hands or from behind it is infallible and preserved; because it was revealed by the sage Hamid Hamid ﭽﮗ ﮘ ﮙ ﮚ ﮛ ﮜ ﮝ ﮞ ﭼ [stone]. The Qur'an is safe from any verbal or moral dominance and dominates all the heavenly books and exists at any time and place that speaks the truth ﭽ ﯛ ﯜ ﯝ ﯞ ﯟ ﯹ ﯺﭼ [The

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Achieve the requirements of the Administrative Control according to human resource management practices

Human Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.

To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several s

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The Role of Internet and its Applications in Spreading Rumors

The study tries to answer several questions posed by the subject, one of the important: How the Internet promotes rumor? And what are the most Internet applications that promote rumor? And the practical ways to reduce these negative? Using the process of in vestige and reading theoretical heritage available in this field, and inferred the numbers and statistics marked the uses of the Internet and its applications over recent years, and the characteristics of each these tools in the field of collection, processing, and dissemination of information

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

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Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
Media awareness and its role in building the student's personality

The problem of the study crystallized in the following main question: What is the role of media awareness in building the student’s personality according to the opinions of a sample of middle school students? The importance of the research derives from the importance of media awareness being an important variable in building the student’s personality. The sample size was (50) students at Al-Kadhimiya Al-Sabahiya Preparatory School for Boys. In this research, a scale was used to measure the role of media awareness in building personality through (16) items on three axes (cognitive, skill, emotional), and the validity and reliability of this scale were extracted, and the results showed the following:

 

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving financial stability of Iraqi banks for the period (2009 - 2017)

The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Measurement of self control among university Students

Self control is the perception of the individual of his duty at, the capacity of self testing in systematic durations and the ability of individuate to control his behavior, The control will be spontaneous when the individual will have a special ideas about the correct or incorrect behavior and choosing his way according it.
The present study airs at:
1- building and measuring self control and balancing among means among university students according to gender and specialization.
To achieve the above mention aim, the two researchers built a scale of self control depending on some theories and applying it on a sample consists of (400) male and female students in Baghdad university studying in scientific and human fields. The two

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Managerial Skills and It`s Role in Strengthening the Competitive Edge of Companies: A Case Study in the General Company for Construction Industries

This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient

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