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
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment administrative Factors and its impact on Performance of the service organization An analytic Research at the Ministry of Interior – General Directorate of Traffic
...Show More Authors

Abstract

The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic intelligence in enhancing organizational performance (Exploratory research of the opinions of the administrative leadership of the University of Fallujah)
...Show More Authors

    The main idea of ​​this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Electronic Customer Trust Building Tools On Excellent Performance An analytical study of the opinions of a sample of individuals in the administrative and leadership positions in the Northern Cement Company
...Show More Authors

The current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question:  “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.

The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Voice Identification Using MFCC and Vector Quantization
...Show More Authors

The speaker identification is one of the fundamental problems in speech processing and voice modeling. The speaker identification applications include authentication in critical security systems and the accuracy of the selection. Large-scale voice recognition applications are a major challenge. Quick search in the speaker database requires fast, modern techniques and relies on artificial intelligence to achieve the desired results from the system. Many efforts are made to achieve this through the establishment of variable-based systems and the development of new methodologies for speaker identification. Speaker identification is the process of recognizing who is speaking using the characteristics extracted from the speech's waves like pi

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Design and Analysis of New Prosthetic Foot.
...Show More Authors

There is a variety of artificial foot designs variable for use with prosthetic legs . Most of the design can be divided into two classes, articulated and non-articulated feet. one common non-articulated foot is the SACH . The solid ankle cushion heel foot referred to as the SACH foot has a rigid keel .

One key or the key factor in designing a new prosthesis is in the analysis of a patients response .

 This view is the most important because if the foot does not provide functional , practical or cosmetically acceptable characteristics the patient will not feel comfortable with the prosthesis , therefore design and manufacturing a new foot is essential, this foot made from polyethylene, its different shape and characte

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Forgotten Index and Forgotten Coindex of Graphs
...Show More Authors

F index is a connected graph, sum of the cubes of the vertex degrees. The forgotten topological index has been designed to be employed in the examination of drug molecular structures, which is extremely useful for pharmaceutical and medical experts in understanding the biological activities. Among all the topological indices, the forgotten index is based on degree connectivity on bonds. This paper characterized the forgotten index of union of graphs, join graphs, limits on trees and its complements, and accuracy is measured. Co-index values are analyzed for the various molecular structure of chemical compounds

View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Specificity of Government Expenditure Decisions and their Reflection in Financial Performance / Case Study in Diyala Governorate Sewerage Directorate
...Show More Authors

The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 09 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Status of CHADS2 and CHA2DS2-VASc Scores in Predicting Risk of Stroke and its Prevention in Iraqi Patients with Atrial Fibrillation
...Show More Authors

Atrial fibrillation is associates with elevated risk of stroke. The simplest stroke risk assessment schemes are CHADS2 and CHA2DS2-VASc score. Aspirin and oral anticoagulants are recommended for stroke prevention in such patients.

The aim of this study was to  assess status of CHADS2 and CHA2DS2-VASc scores in Iraqi atrial fibrillation patients and to report current status of stroke prevention in these patients with either warfarin or aspirin in relation to these scores.

This prospective cross-sectional study was carried out at Tikrit, Samarra, Sharqat, Baquba, and AL-Numaan hospitals from July 2017 to October 2017. CHADS2

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Energy Spectra and Heat Capacity of GaAs Gaussian Quantum Dot in an External Magnetic Field
...Show More Authors

In this paper, a theoretical study of the energy spectra and the heat capacity of one electron quantum dot with Gaussian Confinement in an external magnetic field are presented. Using the exact diagonalization technique, the Hamiltonian of the Gaussian Quantum Dot (GQD) including the electron spin is solved. All the elements in the energy matrix are found in closed form. The eigenenergies of the electron were displayed as a function of magnetic field, Gaussian confinement potential depth and quantum dot size. Explanations to the behavior of the quantum dot heat capacity curve, as a function of external applied magnetic field and temperature, are presented.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect Of Time Driven Activity Based Costing in Pricing Decisions
...Show More Authors

The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

... Show More
View Publication Preview PDF