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Aggregate accounting information and its impact on management decision-making ( Case Study )
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The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is represented by adopting the descriptive approach in showing the effect of aggregate accounting information on making and making administrative decisions based on scientific and rational methods. The study concluded the most important conclusions, which is that when aggregate the accounting information, the qualitative characteristics of the accounting information change and become more beneficial to the decision-maker, and a change occurs in the direction of the administrative decision inside and outside the governmental economic unit

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Cases of infringement and its ruling on tort liability among Islamic jurisprudence
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Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of God’s creation, Muhammad bin Abdullah, the illiterate Arab prophet, the faithful, and his family and companions.
And yet ...

     The realistic view is that Islamic jurisprudence is not exaggerated in the judgment of compensation, so it is judged for everything that has been lost by the victim of a profit or his loss, but he takes into account the bearing of the guarantee between profit and loss or the principle on which the theory of bearing liability is found, and it is clear through research that Islam The principle of respecting money, souls and rights is considered a public order, but it may exclude some ca

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The effectiveness of the use of yoga exercises and its impact on the reactions of the two Alvesologih nervous and respiratory systems in the correction of antenna pistol shooting accuracy
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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of intellectual capital on the Total quality management of higher education and scientific research institutions in Baghdad
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         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Impact of Computer on Human Health
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As computers become part of our everyday life, more and more people are experiencing a
variety of ocular symptoms related to computer use. These include eyestrain, tired eyes, irritation,
redness, blurred vision, and double vision, collectively referred to as computer vision syndrome.
The effect of CVS to the body such as back and shoulder pain, wrist problem and neck pain.
Many risk factors are identified in this paper.
Primary prevention strategies have largely been confined to addressing environmental
exposure to ergonomic risk factors, since to date, no clear cause for this work-related neck pain
has been acknowledged. Today, millions of children use computers on a daily basis. Extensive
viewing of the compute

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Publication Date
Wed Aug 23 2017
Journal Name
Proceedings Of The International Conference On Web Intelligence
Primarily investigating into the relationship between talent management and knowledge management in business environment
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Publication Date
Sat Feb 01 2014
Journal Name
American University Of Sharjah (aus) "second International Conference On Sustainable Systems And The Environmental (isse14)
Correlating BOD5 and COD of Sewage in Wastewater Treatment Plants; Case study Al- Diwaniyah WWTP in Iraq
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This study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate rapid effluent assessment or optimal process control. The equations relating the percentage removal of

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Publication Date
Sun Dec 01 2019
Journal Name
Computers And Electronics In Agriculture
Meteorological data mining and hybrid data-intelligence models for reference evaporation simulation: A case study in Iraq
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Publication Date
Sun Oct 27 2024
Journal Name
Journal Of Economics And Administrative Sciences
An Integrated Approach to Constraints Theory and Fuzzy Analytical Hierarchy Process (FAHP) in Construction Projects (Case Study)
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The research endeavors to harness the benefits stemming from the integration of constraint theory into construction project management, with the primary goal of mitigating project completion delays. Additionally, it employs fuzzy analysis to determine the relative significance of fundamental constraints within projects by assigning them appropriate weights. The research problem primarily revolves around two key issues. Firstly, the persistent utilization of outdated methodologies and a heavy reliance on workforce experience without embracing modern computerized technologies. Secondly, the recurring problem of project delivery delays. Construction projects typically encompass five fundamental constraint types: cost restrictions, tim

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Serum Trace Elements (Zinc, Copper and Magnesium) Status in Iraqi Patients with Acne Vulgaris :( Case- Controlled Study)
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Recently on the dermatological fields, the serum levels and the roles of Zn, Cu and Mg have been studied especially in acne vulgaris, but the results were controversial. The aim of the present study is to investigate  a relationship between the severity of acne and the serum levels of zinc (Zn), copper (Cu) and magnesium (Mg) and to demonstrate the status of serum levels of zinc, copper, and magnesium in Iraqi male patients with acne vulgaris and to compare it with those of healthy controls.This case controlled study was conducted in the Department of Dermatology and Venerology and in the Poisoning Consultation Center of Baghdad Teaching Hospital between May 2009 to January 2010. Forty- five male patients with acne vulgaris, their a

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF INFORMATION TECHNOLOGY ADOPTION ON THE FINANCIAL REPORTING: MODERATING ROLE OF AUDIT RISK
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