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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
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Algae Bioactive Constituents and Possible Role During COVID-19 Pandemic (A review)
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Nowadays, the use of natural bio-products in pharmaceuticals is gaining popularity as safe alternatives to chemicals and synthetic drugs. Algal products are offering a pure, healthy and sustainable choice for pharmaceutical applications. Algae are photosynthetic microorganisms that can survive in different environmental conditions. Algae have many outstanding properties that make them excellent candidate for use in therapeutics. Algae grow in fresh and marine waters and produce in their cells a wide range of biologically active chemical compounds. These bioactive compounds are offering a great source of highly economic bio-products. The prese
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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Balance and moderation in dealing with the oppressor and the oppressed in the Sunnah - "Applied models")
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Research Summary

In The Name of Allah Most Gracious Most Merciful

The word injustice and its derivatives were repeated in the Holy Qur’an in several places, approximately (154) times. This is due to the severity of its danger, and that the most dangerous thing that our Islamic nation suffers from in our time is; It is injustice in all its forms and types, so we should all have an honest review of the sincere change in the right direction, and uncover cases of injustice and explain their causes and causes, and work to treat them and rid the wrongdoers of their injustice, and help them to correct their condition. To reveal their grievances and explain their causes and causes, and work to remedy them, and support them and mi

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Publication Date
Tue Aug 14 2018
Journal Name
Thesis (phd)
The Role of the Deubiquitylase MYSM1 During Alphavirus Infection
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The Role of the Deubiquitylase MYSM1 During Alphavirus Infection Amer Nubgan The members of the genus Alphavirus are positive-sense RNA viruses and it is one of two within the family Togaviridae. Most alphaviruses are predominantly transmitted to susceptible vertebrates by a mosquito vector. Alphavirus disease in humans can be severely debilitating, and depending on the particular viral species, infection may result in encephalitis and possibly life threatening symptoms. Chikungunya virus (CHIKV) is the aetiological agent represents a substantial health burden to affected populations, with clinical symptoms that include severe joint and muscle pain, rashes, and fever, as well as prolonged periods of disability in some patients. In recent

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Publication Date
Sat Sep 23 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Clinical Pharmacist in Reducing Drug Related Problems in Decompensated Liver cirrhosis patients
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Patients with decompensated cirrhosis have typically prescribed a combination of therapeutic and prophylactic medications. Polypharmacy increases the probability of medication errors and drug related problems. Clinical pharmacists are highly effective at identifying, resolving, and preventing clinically important drug-related problems in their patients' care. The objectives of the study were the identification and classification of drug-related problems, as well as the discussion of these problems with health care providers (physicians, pharmacists, and nurses) and patients. Reduce their incidence as effectively as possible and educate all research participants on the significance of following their prescribed drug regimen

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Publication Date
Tue Nov 30 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The role of vitamin D3 in improving lipid profile in type 2 diabetes patients with
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Publication Date
Mon Apr 15 2019
Journal Name
Journal Of Global Pharma Technology
The dual role of Gentamicin in gene expression of fibronectin binding proteins in Staphylococcus aureus
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Objectives: The current work aimed to reveal the impact of gentamicin on the fibronectin binding proteins (fnbp) gene expression and its relation to biofilm and agr type in Staphylococcus aureus. Materials and Methods: A total of 25 S. aureus isolates were enrolled in this study previously isolated from different specimens. Identification confirmation and methicillin resistance were achieved by amplification of 16SrRNA and mecA. Multiplex polymerase chain reaction (PCR) based assay was employed to evaluate the agr typing. The gene expression of fnbA and fnbB genes was tested by real-time PCR technique. Minimum inhibitory concentration was estimated by micro broth dilution methodology. Microtiter plate method was performed to determine the a

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Modrating Role of Dynamic Knowledge capabilies in Addressing Organizational Failures to Achieve Business Competitiveness: Applied Research in Dairy Industries
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Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
The Future of the Russian- Ukrainian War and the Extent of its Reflection on the Security of Eastern European Countries after 2022
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Wars represent one of the most serious threats to the world order; It is considered a violation of international laws and norms, and humanitarian principles. From this point comes the study of the importance of the topic entitled (The Future of the Russian-Ukrainian war and the extent of its Reflection on the security of Eastern European countries after the year 2022). This study is based on reviewing future possibilities (scenarios) of war. The Russian-Ukrainian war, which was launched by the Russian government led by Russian President Vladimir Putin in February 2022, is still ongoing at the time of writing this research. This chapter includes three possibilities (scenarios). The first possibility deals with the development of the war t

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Publication Date
Tue May 01 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluation of Electromagnetic Near-Field Measurement Technique as Non-Destructive Testing for Composite Structures
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

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