Preferred Language
Articles
/
jeasiq-1572
Risk measurement and its role in preparing the target cash flow statement and rationalizing administrative decisions
...Show More Authors

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                                        

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Abstraction and its relationship visual attraction designs in women's modern fabrics: حيدر هاشم محمود الحسيني
...Show More Authors

The research problem identified to impose question followingDoes the abstract style role in the backs of visual attraction in modern textile designs?The research aims to reveal the role of the external design in modern women's textile designs printed, design and develop foundations for practical purposes to achieve visual attraction through abstract style used in the design of modern women's fabricsIn regard to the second quarter, which contained the theoretical framework and previous studies, it was included in the board three sections, the first section included the concept of abstraction, while the second section included in place of attraction and infrastructure design, In regard to the third topic was concerned with the concept of m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Pricing Banking services and its impact in profitability: بحث تطبيقي لعينة من المصارف التجارية الخاصة
...Show More Authors

Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Moral Awareness and Its Relation to Authoritarian Parenting Style of Secondary School Students in Baghdad
...Show More Authors

This research aims at identifying the level of Moral Awareness and the level of Authoritarian Parenting Style of Secondary School Students in Baghdad. Additionally, the study seeks to identify the significant difference between these two variables in term of gender (male-female), as well as the correlation between Moral Awareness and Authoritarian Parenting Style. To do this, the researchers have adopted the scale of moral awareness prepared by the (Assl 2014), which the number of its items was finalized of (28) items. As for the Authoritarian Parenting Style scale, the researcher designed a questionnaire of (22) items as the number of its finalized form. The two instruments were applied on a sample of (140) male and female Students who

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 15 2017
Journal Name
كلية بغداد للعلوم الاقتصادية الجامعة
Competitiveness of business organizations according to the role of knowledge management and customer orientation: a comparative survey study in Iraqi business organizations
...Show More Authors

The research aims to reach a set of objectives concerning creation a clear vision about conceptual, philosophical and practical dimension of relations, and effects between knowledge management, costumer orientation and competitiveness to construct a framework of a pragmatic model as a solution to research problem and its questions which the main one is about the role of knowledge management and costumer orientation in competitiveness of business organizations. To achieving this goal, it was necessary to make, in priory, a review and discussion to the theoretical dimension of research variables to have a clear vision about constructing hypostatical research model implying a set of hypotheses which, by proving them in companies studied, repr

... Show More
Preview PDF
Publication Date
Sun Jun 11 1989
Journal Name
مجلة متحف التاريخ الطبيعي
The Role of Specific Amino Acids in the Protection of Escherichia coli Against B-Lactam Antibiotics In Vitro
...Show More Authors

ABSTRACT The role of specific amino acids namely cysteine, methionine, threonine and asparagine in the protection provided by vamin solution against B-lactam inhibition to E. coli was evaluated in vitro. In minimal medium, Cells were treated with 32 ug/ml of penicillin G, carbencillin, hostacillin, cloxacillin and cephalotin in the presence of specific amino acid supplementations. Deletion of specific amino acids from the media abolished the protection provided by vamin. Threonine was essential for the protection of cells against all tested antibiotics, while cysteine was essential for protection against carbencillin and cephalotin Deletion of methionine or asparagine abolished the protec- tion against carbencillin and to a less extent ce

... Show More
Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
Bifurcation and Stability Analysis of Stagnation Point for Fluid Flow in an Inclined Channel with Inclined Magnetic Field for Peristaltic Transport
...Show More Authors

Streamlined peristaltic transport patterns, bifurcations of equilibrium points, and effects of an inclined magnetic field and channel are shown in this study. The incompressible fluid has been the subject of the model's investigation. The Reynolds values for evanescence and an infinite wavelength are used to constrain the flow while it is being studied in a slanted channel with a slanted magnetic field. The topologies over their domestic and cosmopolitan bifurcations are investigated for the outcomes, and notion of the dynamical system are employed. The Mathematica software is used to solve the nonlinear autonomous system. The flow is found to have three different flow distributions namely augmented, trapping and backward flow. Outc

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Sep 17 2021
Journal Name
Journal Of Petroleum Exploration And Production Technology
Characterization of flow units, rock and pore types for Mishrif Reservoir in West Qurna oilfield, Southern Iraq by using lithofacies data
...Show More Authors
Abstract<p>This study has been accomplished by testing three different models to determine rocks type, pore throat radius, and flow units for Mishrif Formation in West Qurna oilfield in Southern Iraq based on Mishrif full diameter cores from 20 wells. The three models that were used in this study were Lucia rocks type classification, Winland plot was utilized to determine the pore throat radius depending on the mercury injection test (r35), and (FZI) concepts to identify flow units which enabled us to recognize the differences between Mishrif units in these three categories. The study of pore characteristics is very significant in reservoir evaluation. It controls the storage mechanism and reservoir fluid prope</p> ... Show More
View Publication
Scopus (25)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article The problem of nuclear proliferation and its impact on the formula of strategic balance in the Middle East after the events of September 11, 2001
...Show More Authors

The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
The role of atmospheric non-thermal plasma in the bacteria inactivation
...Show More Authors

Non-thermal atmospheric pressure plasma has emerged as a
new promising tool in medicine and biology. In this work, A DBD
system was built as a source of atmospheric pressure non-thermal
Plasma suitable for clinical and biological applications. E. coli and
staphylococcus spp bacteria were exposed to the DBD plasma for a
period of time as inactivation (sterilization) process. A series of
experiments were achieved under different operating conditions. The
results showed that the inactivation, of the two kinds of bacteria, was
affected (increasing or decreasing) according to operation conditions
because they affects, as expected, the produced plasma properties
according to those conditions.

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Role of inherited occupations in cohesion of the family system
...Show More Authors

This study aims to study the inherited occupations which are considered to be a cultural, civilized and social legacy that effected by the Prevailing social and economic circumstances in the Iraqi society .
The study aimed to achieve several goals, including:
Identify the relationship between the urbanization and inherited occupations in the old city Al-Karkh.
Identify the relationship between the ecological construction and inherited occupations in the old city Al-Karkh.
Recognize the factors and motives inherited occupations in the study area .Identify the role of inherited occupations in promoting opportunities cohesion of the family system in the study area.
The field of the study had concentrated on a sample of famili

... Show More
View Publication Preview PDF