The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administration and Economics / the University of Baghdad, and it represents a sample from a community of governmental economic units that apply different accounting systems. The research method was represented by adopting the descriptive approach in studying the problem and then diagnosing weaknesses in the accounting information within the framework of the different accounting systems. The research concluded the most important conclusions, which are that the characteristic of Faithful representation, systems theory according to accounting thought, all of them converge towards grouping in accounting practices, methods of presentation and disclosure of accounting information, as for the most critical research recommendations, they are issuing instructions from government authorities to oblige economic units that apply differentiated accounting systems to prepare their financial reports according to the proposed model
The image of television dominates the cognitive and artistic motivations. It is the formulation of ideas and visions along with its documentary ability. It is the main element in television work as it is a story that is narrated in pictures. Therefore, attention to image building is a major point of gravity in the work structure as a whole. On the image is the element carrying all aesthetic and expressive values of news and information directly to the hints that work to stimulate and stir the imagination of the recipient to evoke mental images added to the visual images to deepen the meanings.
All visual arts carry elements and components that follow in a particular pattern to give special meanings and specific connotations. However,
The relationship between the vision of the scenario and the director is represented in the second search for new mechanisms and possibilities that possess the direct effect and synonyms of the vision of the scenario, so he works on investing them in achieving his ideas and visions with more effectiveness and flexibility to achieve creative potentials, without resorting to the installations and expressive structures themselves that have exhausted their meaning, and lost their luster due to Its prevalence and familiarity on the one hand, and its activation on the other hand to achieve modernity at the level of aromas, after the director takes a method or approach that has privacy and exclusivity, and based on the foregoing, getting
... Show MoreThis study attempts to test the interactive role played by organizational agility in enhancing the effect of organizational anomie on the behavior of planned human resources. The study of organizational anomie has increased because of the moral and legal pressures facing the organization by the external environment within its framework. To adapt to all external developments faced by these organizations, the behavior of human resources planned reflects the ability of individuals to control their behavior in different situations and situations that face them in the work.
The problem of the research indicates that there is a clear lack of understanding of what is meant by the variables studied in the sample
... Show MoreThe problem of the damage caused by terrorist acts has raised many difficulties in many countries, including Iraq, which requires the existence of a law that sets out sufficient rules for compensating the victims of terrorist acts, in order to compensate them for the harm they have not suffered. It may be difficult or impossible for them to identify causing damage, and therefore unable to obtain compensation by applying the traditional rules of liability that require proof of fault and identify the culprit. The security funds come as an appropriate alternative that pays compensation in such cases for victims to reparation for the damage they suffered. Therefore, this problem remains one of the most problems that Iraq suffers from it, which
... Show MoreAbu Firas al- Hamdani is one of the most prominent abbasid poets Who characterized their poetry with high artistic quality especially in his Romyate which blended the quality of feelings of grief, sorrow, longing and nostalgia that makes sensitive self conflict that stems with time from one hand and with place on the other hand. Because we are dealing with a poet lived west spatial coercive which it has been hurt him within a time conflict swinging between despair and some times patience and hope other times between the present and his painful reality also between the past and the beautiful times.
This researcher is to stand on this Romyat by monitoring effectiveness of the poetic text based on conflict between the presenc
In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.
The Purpose of this research is a comparison between two types of multivariate GARCH models BEKK and DVECH to forecast using financial time series which are the series of daily Iraqi dinar exchange rate with dollar, the global daily of Oil price with dollar and the global daily of gold price with dollar for the period from 01/01/2014 till 01/01/2016.The estimation, testing and forecasting process has been computed through the program RATS. Three time series have been transferred to the three asset returns to get the Stationarity, some tests were conducted including Ljung- Box, Multivariate Q and Multivariate ARCH to Returns Series and Residuals Series for both models with comparison between the estimation and for
... Show MoreIt has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t
BN Rashid