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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
Wed Sep 30 2020
Journal Name
مجلة الجامعة العراقية
تعرض كبار السن للمسلسلات الهندية المدبلجة في القنوات الفضائية والاشباعات المتحققة منها
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Publication Date
Sun Sep 07 2025
Journal Name
Alustath Journal For Human And Social Sciences
Musical relational in Andalusian poetry (Ibn al-Abar (d. 595 AH - 658 AH) as an example)
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The voice had a special place in the writting of the Andalusian poet (Ibn al-Abar ) , which aroused my attention because of the sonic capacity of the lettering inside the poetic at Ibn al-Abar poems . So Istudied the qualities of the lettering , structures and their exits . Scientists have not been able to determine the musical from the nonmusical sound , but we find the innate ability of Ibn al-Abar , which was able to determine this by using the lettering the right places and to revival the life to reflect the moments of his life , therefore came votes to express his purposes of praise and pride Etc. The poet Ibn al-Abar could exploit the lettering features in the effect of bilateral – static and moving and its ability to e

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Publication Date
Wed Jun 11 2003
Journal Name
Iraqi Journal Of Laser
Microdrop Size Measurement in a Mixing Unit Using Laser Technique
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One of the troublesome duties in chemical industrial units is determining the instantaneous drop size distribution, which is created between two immiscible liquids within such units. In this work a complete system for measuring instantaneous droplet size is constructed. It consists of laser detection system (1mW He-Ne laser), drop generation system (turbine mixer unit), and microphotography system. Two immiscible liquids, water and kerosene were mixed together with different low volume fractions (0.0025, 0.02) of kerosene (as a dispersed phase) in water (as a continuous phase). The experiments were carried out at different rotational speed (1180- 2090 r.p.m) of the turbine mixer. The Sauter mean diameter of the drops was determined by la

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Representations of women in the subject of freedom: سهاد حسن مانع
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Artist kicks off in his production through creative artistic assimilation to the production of concepts and experiences, which can decode the artist blades through the re-built and converted to the subject of my mind according to the processes of analysis and synthesis. Artist need the expertise and experience to complete the technical work, and to develop taste aesthetic, and achieve certain goals belonging to Resume artist, diversity of artistic experiences between mechanism represents a female form and expression of contents and visions that carry letters of freedom in accordance with the creative visual surfaces embody the image of women, the main speeches adopted by propositions technical artists, and artists who relied female form

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
A proposed guideline for auditing revenues in the Iraqi environment according to IFRS 15
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   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

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Publication Date
Thu Dec 01 2022
Journal Name
اكليل للدراسات الانسانية
الخطأ المضمر في نطاق المسؤولية الطبيةدراسة معززة بالقرارات القضائية (فرنسا-العراق) انموذجا
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يقوم الخطأ المضمر على فكرة مبناها استنتاج الخطأ من وقوع الضرر، منشئاً بذلك قرينة قانونية بسيطة للمدعي (المضرور) تعفيه من اثبات خطأ المدعى عليه (المسؤول)، وهذا الافتراض في الاساس فكرة قضائية وجدت لمساعدة المضرور في الحصول على التعويض في حالة عدم تمكنه من تحديد خطأ المسؤول ، الا انه افتراضٌ قابلٌ لإثبات العكس من خلال نفي اي خطأ صادر عن المدعى عليه ، ويمكن نفيه ايضاً بإثبات انقطاع السببية بين الخطأ المضمر والضرر

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
أمراء البحر في العصر العباسي إلى نهاية القرن الثالث الهجري/ التاسع الميلادي
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The Abbasid state inherited many enemies because of the Islamic conquests in the Umayyad era and its geographical extension, which included a number of seas, so it had to direct its energy to preserve the achievements achieved by its predecessors from the Muslims. One of the sea princes who had a role in protecting the coasts of the Abbasid state, especially in the Levant and Egypt.

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
اسهامات إسهامات المقادسة العلمية في مصر من القرن (5-8هـ/ 11-14م)
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The Subject  of  contritutions  to Jerusalemites  Scientific  in  Egypt  from  8.5  Century  14.11 AD of  noteworthy  studies  Concern  Coming  Of these  Scientists  to  Egypt  has  helped  toth  to  Seek  Knowledge  and  Study  or  teaching  in  the tooming  w0rid of Science  broadly  and  distinctive  through  Scientific  interaction  and  intermingling  of  Civilization  between  Scientists  this  Mixing  effect  of  the  Scientific  life  and  in tellectal  of The  nam

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مدى معرفة المرأة بمعلومات البطاقة الارشادیة المرفقة بالملابس والمفروشات في مدینة بغداد
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It takes a long time and a lot of money to choose and provide clothes. It is soothing
necessary to care of them in order to use it another time. There is no Disposable clothes
until now, like other things in the house which we used for once then we dropped, then we
can use new one without any time or effort can be mentioned like needles, nappy, tissues
and etc.
The clothes are different; people should take care of and clean them again in order to
use them again. The right care of clothes would make them last for a long time. So, there is
no need to buy a new one instead of them in a short time. This thing provides time and
effort for the people and the family, to affect positively on the family’s budget.
We s

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Publication Date
Tue Jan 15 2019
Journal Name
Arab Science Heritage Journal
اثر التدريب على الرضاء الوظيفي للعاملين في المكتبة المركزية للمجمع العلمي العراقي
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بدأ الاهتمام بموضوع الرضاء الوظيفي في مجال العلوم الإدارية خلال العشرينات من القرن الماضي، من خلال مدرسة العلاقات الإنسانية على يد (التون مايو (Elton Mayo والتي تؤكد فيه على الاهتمام بالعنصر البشري، والذي بدوره يؤثر تأثيراً كبير على الإنتاج، ومن ثم فان زيادة الإنتاج تتحقق من خلال فهم طبيعة الإفراد،

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