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
Wed Aug 30 2023
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Multiple Sclerosis is a Risk Factor for Hyperthyroidism and Interferon Beta Action on Thyroid Hormones via Novel Immuno-neuro-enzymological Mechanisms
...Show More Authors

Objective : Multiple sclerosis (MS) is a common neurological disease deeply linked with the immune-inflammatory disorders whereas the term (multiple) mostly refers to the multi-focal zones of Inflammation caused by lymphocytes and macrophages infiltration besides oligodendrocytes death. Accordingly , the dysfunctional immune system able to damage myelin ( a pivotal component of the central nervous system ) which responsible for communication among neurons. The aim of the present study is to innovate a biochemical relationship between MS and thyroid hormones (THs) by highlighting immunological responses and also to examine the action of Interferon beta (IFNβ) drug on thyroid hormone (THs) and thyroid stimulation hormone (TSH). Materials and

... Show More
Preview PDF
Publication Date
Thu Sep 23 2021
Journal Name
Modern Sport
Intellectual emptiness and its relationship to mental distraction among some students of the College of Physical Education and Sports Sciences
...Show More Authors

 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Internal Contrl in Electronic Accounting Information System: Applied Study in Spacimen from Kurdistan Regin Iraq
...Show More Authors

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Studying the partial substitution of barium with cadmium oxide and its effect on the electrical and structural properties of HgBa2Ca2Cu3O8+δ superconducting compound
...Show More Authors

View Publication
Scopus (24)
Crossref (21)
Scopus Clarivate Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Strategic orientation and its reflection on the Learning organization: Survey study of a sample of Makers decision the Iraqi Ministry of Communications
...Show More Authors

The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Estimating excess of lung risk factor of radon gas for some houses in Al-Fallujah city
...Show More Authors

Instruments for the measurements of radon, thoron and its decay
products in air are based mostly on the detection of alpha particles.
The health hazards of radon on general public are well known. In
order to understand the level and distribution of 222Rn concentrations
indoor in Al-Fallujah City; new technique was used, this technique
was three radon–thoron mixed field dosimeters is made up of a twin
chamber cylindrical system and three LR-115 type II detectors were
employed. The aim of this work was to measurement radon gas using
SSNTD technique door in in Al-Fallujah City, and estimation of
excess in cancer due to increment in radon gas. Results for samples
which are collected from January to

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the extent of the response of the tax administration leaders towards the concept of the strategic lens and its relationship to tax pioneer performance: Applied Research in the General Authority for taxes
...Show More Authors

The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 23 2023
Journal Name
Journal Of Communicable Diseases
Downregulation of the Gene Expression of Efflux Pump Gene (acrA) and its Regulator (ramA) in Klebsiella pneumoniae by Quaternary Ammonium Compounds
...Show More Authors

Introduction: Biocides are commonly used for disinfection in a variety of contexts. They are generally used to avoid infection by controlling biofilm on medical equipment. However, the literature lacks information on the effect of biocide on efflux pump gene expression. Objective: To determine the influence of biocide on biofilm development and efflux pump acrA and ramA gene expression. Methodology: The microtiter plate method was used to identify biofilm development in 80 isolates of K. pneumoniae. The minimal inhibitory concentrations (MIC) of three biocides (quaternary ammonium compound (QAC), chlorohexidine digluconate, and chloroxylenol) were estimated. The effect of QAC on the intensity and viability of biofilms was investigated as we

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Balance Role in designing cloth curtain: مها غازي توفيق
...Show More Authors

Designing cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 30 2025
Journal Name
Journal Of International Studies
RESHAPING THE WORLD, RETHINKING ACTORS: THE ROLE OF SUB-STATE ACTORS IN FOREIGN RELATIONS
...Show More Authors

International relations scholars have increasingly debated the evolving landscape of actors that challenge the traditional state-centric world order. A key element of this transformation is the rise of sub-state actors, which engages in alternative diplomacy parallel to the state, transcending traditional state-centric frameworks. This paper explores the significant shifts in international actorness over the late 20th century, focusing on the emergence and implications of sub-state diplomacy, or "paradiplomacy." First, the study introduces sub-state actors and their role in challenging the dominant state-centric discourse. It then examines the dynamic evolution of paradiplomacy, highlighting how sub-states have expanded their global

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref