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jeasiq-1572
Risk measurement and its role in preparing the target cash flow statement and rationalizing administrative decisions
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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
Fri Oct 24 2025
Journal Name
Journal Of Administration And Economics
Emotional intelligence and its relationship to leadership style Althoilahdrash field in the General Company for Cotton Industries
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Publication Date
Sun Oct 15 2023
Journal Name
Sumer 3
Assessment of the Salivary level of Sphingosine kinases-1 in periodontitis and its correlation with periodontal parameters
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One of the key molecules in the conversion of sphingosine to sphingosine-1- phosphate is SPHK-1, also known as Sphingosine Kinase 1 (SPHK-1). Sphingosine-1-phosphate (S1P) is a lipid that acts as a signaling molecule and plays an essential role in inflammatory and immunomodulatory responses. S1P has recently been identified as a mediator and a biomarker in inflammatory bone diseases such as osteoporosis and inflammatory osteolysis based on the biological effects of S1P in osteoclastic and osteoblastic cells and immune cells. According to recent research, S1P may play a role in the pathogenesis of periodontitis, an inflammatory bone-destructive condition. This study assesses the salivary level SPHK-1 in periodontitis and its correlat

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Publication Date
Tue Apr 16 2024
Journal Name
International Development Planning Review
AN ELECTRONIC SYSTEM ACCORDING TO THE COOPERATIVE METHOD AND ITS IMPACT ON DEFENSIVE MOVEMENTS IN YOUTH BASKETBALL
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What distinguishes the athlete in dealing with all stimuli is the ability to understand the cognitive rules through which he acts and directs behavior through thinking and regular planning methods in dealing with the environment in a realistic manner, and this comes through techniques and means based on modernity in obtaining information that makes the athlete arrange in His memory is the programs that are the most important crutch for relying on when he asks for them in applying and executing the skill assignment. One of the enhancers of awareness of variables is the ability of coaches to provide openness in modern ideas to find solutions, through which the player can sense and interpret events and produce outputs for quick and successful

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Publication Date
Fri Oct 24 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 4, 2022, Págs. 183-190
Psychological Empowerment and its Relationship to Organizational Citizenship Behavior for Workers in the Olympic Committee Sports Federations
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Autorías: Suhair Meteab Munaf, Ali Abdulateef Ali, Mohannad Salman Dawood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2022. Artículo de Revista en Dialnet.

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Scopus
Publication Date
Fri Oct 24 2025
Journal Name
Sciences Journal Of Physical Education
Individual analysis of kinetic response variables according to the measurement of the H7 system for the best jumping players in the national basketball team 2021
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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Biological and chemical Study to evaluate the types of water used for drinking in the Al-youssiffiyah area and its effect on public health
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Election study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Meta-Motivation and its Relationship to the Uniqueness Seeking of the Engineering Colleges Students
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The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated  relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness  seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Innovative Thinking and its Relation with the Cognitive Inhibition among at the University Students
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This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

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Publication Date
Thu Sep 07 2023
Journal Name
Journal Of Higher Education Theory And Practice
THE CONCEPTUAL FRAMEWORK OF THE CULTURE OF PEACE AND ITS IMPLICATIONS ON SUSTAINABLE DEVELOPMENT
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The issue of peace, renunciation of violence, and acceptance of the other is one of the vital issues that rose to the top of the list of priorities at the end of the last century and the beginning of the new millennium of the conscience of the Iraqi people by spreading the culture of peace. In this context, we seek during this research to identify the concept of the culture of peace and its impact on sustainable development, and to draw a set of results and suggestions to consolidate this culture in our Iraqi society as an obligation of sustainable development.

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Publication Date
Sat Jun 26 2021
Journal Name
Journal Of The College Of Education For Women
The Wisdom-Based Thinking and its Relationship to the Psychological Capital: طلل غالب علوان
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The present study aims to identify wisdom-based thinking and its relationship to psychological capital. It further aims to find out the differences in the level of wisdom-based thinking and psychological capital according to the variables of gender and specialization (scientific, humanities). To achieve this, the study has been conducted on a sample of (380) male and female students. The two scales, wisdom-based thinking and psychological capital are implemented to the sample after being constructed by the researcher and after ensuring their psychometric characteristics' suitability for the study's aims. Results concerning the first aim have shown that there is a significant relationship among students. The second aim has revealed that t

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