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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
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
قياس سعة الذاكرة قصيرة المدى لدى اطفال الرياض
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The research aims to measure short-term memory capacity for the kindergarten children, the researcher has prepared measure short-term memory capacity test for (4-6  years) Consists of two parts, Auditory memory, consisting of (4) items And visual memory, consisting of (5) items. Selected sample (340) children from for the kindergarten children.

     To verify the skills validity adopted the skills, Researcher used indicators which are logical  validity , Through the items  experts' examining logically. and construction validity through som of the indicators which are the discriminatory power of the items.    In order to prospect the constancy the research

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
قياس الامن النفسي لدى طالبات كلية التربية للبنات
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مشكلة البحث واهميته

يعد الامن النفسي من الحاجات الاساسية اللازمة للنمو النفسي السليم لكل فرد، واذا ما اشبعها الانسان تهيأ لاشباع حاجاته النفسية والاجتماعية الاخرى. وتشتمل هذه الحاجة على تجنب الالم والتحرر من الخوف اياً كان مصدره والشعور بالطمأنينة الاقتصادية والاجتماعية والجسمية والحصول على تقبل الاخرين ورضاهم، فضلاً عن تقبل الفرد لنفسه وقناعته ورضاه عنها.

ان الشعور ب

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Publication Date
Tue Aug 23 2022
Journal Name
مجله نسق
قياس البخل المعرفي لدى طالبات قسم رياض الاطفال
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هدف البحث الحالي إلى عامل البخل المعرفي الذي يعد من العوامل التي تعطل الأفراد سعي الى الادراك المتمثل بالبيئة المادية والمعرفية والعالم المحيط بهم فهو يجعل الأفراد لا يرغبون في بذل المزيد من الجهد والوقت في التفكير والتحليل مما يؤدي الي معوقات في الإدراك، فالبخل المعرفي هو اعتماد الفرد الاختصارات العقلية والاستدلالات العقلية السريعة للحفاظ على الموارد العقلية عند التعامل مع المهام التي تتطلب في المقام الا

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
قياس التوافق النفسي والاجتماعي لاطفال شهداء الحشد الشعبي
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It is important to be able to be able to be able to do so. . (Physics and mathematics) English language lessons English language tutoring English language tutoring English tutoring of the Modern of the Modern of the Modern of the Modern of the Modern. English Artiques of the Imagisies of the Nature of the Sciences of the Sciences of the Confectionery of the Consulting of the Confectionery of the Consultants. Wikipedia. The current research objective has been to measure: - 1-The level of psychological and social harmony for the children of martyrs of the popular crowd. 2- the correlation between the psychological and social compatibility of the children of the martyrs of the popular crowd and its relationship to some variables. In order t

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Publication Date
Thu Dec 01 2022
Journal Name
مجلة الاستاذ للعلوم الانسانية والاجتماعية
قياس الاجهاد التعلمي لدى طالبات قسم رياض الاطفال
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تعد ضغوط التعلم من المتغيرات المهمة في العملية التعليمية، وهي من أكثر المشكلات شيوعاً بين الطلبة في الجامعات والمراحل التعليمية الأخرى، وترتكز ضغوط التعلم على فكرة شعور الطلبة بالضغط أثناء الدراسة، وشعورهم بالتعب من الدراسة، ونفورهم وخوفهم وجمودهم عن إنجاز المهام الموكلة إليهم، وكلما طالت مدة التعرض لضغوط التعلم دون محاولة مواجهة أسبابها، كلما ظهرت تغيرات أكثر في الحالة النفسية والفسيولوجية للشخص. وقد جا

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Publication Date
Wed May 31 2023
Journal Name
International Journal Of Advanced Technology And Engineering Exploration
Investigation of phase change characteristics for refrigerant R-134a flow in a double pipe heat exchanger with the use of thermal non-equilibrium model
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Almost all thermal systems utilize some type of heat exchanger. In a lot of cases, evaporators are important for systems like organic Rankine cycle systems. Evaporators give a share in a large portion of the capital cost, and their cost is significantly attached to their size or transfer area. Open-cell metal foams with high porosity are taken into consideration to enhance thermal performance without increase the size of heat exchangers. Numerous researchers have tried to find a representation of the temperature distribution closer to reality due to the different properties between the liquid and solid phases. Evaporation heat transfer in an annular pipe of double pipe heat exchanger (DPHEX) filled with cooper foam is investigated numerical

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Phonological and Suggestive Rhythm in the Context of the Quranic Text: The Phonological and Suggestive Rhythm in the Context of the Quranic Text
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Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto

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Publication Date
Thu Dec 28 2023
Journal Name
Journal Of Physical Education
Proactive leadership and its relationship to managing the organizational error of the Iraqi Handball Federation from the point of view of the clubs participating in the Iraqi Elite League for the season 2023-2024
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This research seeks to study the role of proactive leadership as an essential element that helps all federations that lead the wheel of sports, including the Iraqi Handball Federation, so that it builds a correct environment that helps manage the organizational errors that the Handball Federation may fall into, and this in turn helps in early detection of errors and obstacles that may occur. It is likely that the Federation will fall into the process of managing and organizing the Iraqi Handball League, in addition to increasing the clubs’ ability to assist the Iraqi Handball Federation by being proactive so as not to make mistakes. The research community included the administrative bodies of the clubs participating in the Iraqi E

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Academic Accreditation From The point Of view The Teaching Staff Of Iraqi Expatriates And Its Impact On Strategic Performance Of Institutions Of Higher Education - Field Research
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Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

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Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
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This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

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