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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
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Decisions making for fraction functions By Using Goal Programming Method
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Decision making is vital and important activity in field operations research ,engineering ,administration science and economic science with any industrial or service company or organization because the core of management process as well as improve him performance . The research includes decision making process when the objective function is fraction function and solve models fraction programming by using some fraction programming methods and using goal programming method aid programming ( win QSB )and the results explain the effect use the goal programming method in decision making process when the objective function is
fraction .

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

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Publication Date
Sun Dec 09 2018
Journal Name
مجلة العلوم السياسية
مدرسة فرانكفورت النقدية: الاسس والمنطلقات الفكرية
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تعـد مدرســة فرانكفــورت ابــرز مدرســة فلــسفية اجتماعيــة نقديــة معاصــره وجهــت نقــدا مركزيا وبناءً للـسلبيات الاجتماعيـة والفكريـة التـي عرفتهـا المجتمعـات الاوربيـة المعاصـرة بتوجيه انتقادات جذرية وعميقة للمفاهيم والقيم التي تأسست عليهـا هـذه المجتمعـات كـ )العقلانية ، الحرية ، التقدم العلمي والتقني )، اذ كان اغلب مفكريهـا يـسعون الـى هـدف واحد مشترك هو العمل على تغيير الواقـع ليـصبح اكثـر انـس

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Empirical Study for Capturing and Allocating Significant Risk Factors in School Construction Projects in Iraq
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In Iraq, more than 1031 school projects have been halted due to disputes and claims resulting from financial, contractual, or other issues. This research aims to identify, prioritize, and allocate the most critical risk factors that threaten these projects’ success for the duration (2017-2022). Based on a multi-step methodology developed through systematic literature reviews, realistic case studies, and semi-structured interviews, 47 risk factors were identified. Based on 153 verified responses, the survey reveals that the top-ranked risk factors are corruption and bribery, delaying the payments of the financial dues to the contractors or sub-contractors, absence of risk management strategy, multiple change orders due

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Publication Date
Thu Jun 09 2022
Journal Name
مجلة كلية الاداب جامعة بغداد
Khadija Al-Hadith and her scientific role in Iraq
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Khadija Al-Hadithi was known for her love of the Arabic language. She was a distinguished and serious phenomenon in Arabic science and culture. She was born in Basra Governorate, one of the ancient and important cities in the history of Arabic grammar and one of the centers of the intellectual and scientific movement. The Basra Grammar School emerged there and made numerous achievements in the field of Arabic linguistics that remain an important source for students of the specialty.

Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The measurement of Ibn Abi al-Rabee (688 AH) in his book (Abstract in the regulation of Arabic laws)
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The book of the summary in the control of the laws of Arabic is one of the most important books of Andalusian grammar, the resonance of which is clearly evident among the mother of the language books in the seventh century AH because of the character of the educational style easy and simplified service for anyone who wants the Nile Arabic grammar, that end through what is pursued in his book (Summary) on according to visual standards, as was Ibn Abi Al-Rabeea of first- type, and illustrated in which he addressed the analogies, and he followed the modalities expressed and its consequences relating to each attachment in which a (illness and reasoning factor) And what he said in the framework of each service for the study material in his ha

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Publication Date
Wed Feb 16 2022
Journal Name
Journal Of Economics And Administrative Sciences
Solving Resource Allocation Model by Using Dynamic Optimization Technique for Al-Raji Group Companies for Soft Drinks and Juices
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In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
The Counselor Brent Scowcroft and his Role in Achieving the Requirements of the American National Security
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       Despite the multiplicity of institutions contributing to the decision-making process in the United States of America, they interact to crystallize positions regarding international and strategic situations. The formulation of the national security policy depends on a number of institutions that complement each other in order to achieve an advanced security situation. Thus, the decision reflects the process of interaction of the existing regulatory institutions. This is because the essence of the national security and achieving its requirements also stems from the existence of a coherent system of shared beliefs and principles in the American society. Besides, these elements are the bases for achieving

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Publication Date
Mon Feb 03 2020
Journal Name
College Of Islamic Sciences
Rulings of magic  and its treatment in Islam
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Praise be to God, Lord of the worlds, and the best of prayers. He has completed the delivery of our master Muhammad, his family, and all his companions. O God, bring us out from the darkness of illusion, honor us with the light of understanding, open us with knowledge of knowledge, facilitate our morals with dreams, and make us who listen to the saying and follow their best.
And after ..

Since ancient times, magic was mentioned in many books in the history of the civilizations of ancient peoples, where the first emergence of human civilizations, the oldest of which is the Mesopotamian civilization, the Chinese civilization, and the Pharaonic civilization in Egypt, where concepts prevailed based on the charlatans and sorcery an

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Publication Date
Sun Aug 18 2019
Journal Name
Political Sciences Journal
Strategic dimensions of the Turkish role in the map of international and regional forces balances
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It is necessary to examine the nature of the Turkish position and what Turkey seeks to achieve at the international, regional and Iraqi levels. Or is this external role an expression of foreign policy and has not yet reached the level of maturity that reaches the stage of strategy? The answer to this question is the essence of research in the Turkish role. The answer to this question requires the realization of the elements and pillars that guarantee Turkey's continuity and survival. Continuity is a cornerstone of the strategy. The continuity of the role and its interaction with the event and the ability to employ multiple alternatives are what qualify the state to describe its politics. The external strategy has evolved into. In order t

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