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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 01 2019
Journal Name
Baghdad Science Journal
Efficiency of Green Algae Chlorella vulgaris in Remediation of Polycyclic Aromatic Hydrocarbon (Anthracene) from Culture Media
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The fresh water green alga Chlorella vulgaris was selected to study its ability to degrade one of polycyclic aromatic hydrocarbon (PAHs)known is anthracene (ANT). ANT is widely used in artificial products such as wood preservatives; insecticides; dye and coating materials. This algae was cultivated in CH-10 medium under constant laboratory conditions and exposed to different concentrations (1, 3, and 5 mg/l) of anthracene for 3, 5, 7, 9 and 15 days, with the concentration of ANT measured  by high performance liquid chromatographic analysis (HPLC). The results showed that C.vulgaris has high ability to reduce anthracene to 80% at 1mg/Lcon centration after 3 days and 100% after 5 days, while at 3 and 5 mg / L concent

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
How to build a virtual personal imagined in the picture, directed by James Cameron (Avatar) movie as a model
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The personal drama in particular, and one of the key elements underlying the dramatic structure to convey ideas and visions presented by the author when writing the text of the dramatic fall after that on the way out the submission form that suits the proposals of the text and processors directorial would push the wheel of dramatic structure to the front. So take the maker of the artwork (writer) undertook the transfer of those events and personalities in art presumed sometimes real and sometimes, in order to enrich the art inspired by the human reality through the ages, and full of its themes and ideas that led to the development experiences of peoples experiences of living. Therefore, we find it important to research in the characters

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Production Function Analyze For Almansoor General Company For Engineering Industries In Iraq
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The production function forms one of the techniques used in evaluation the  production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.

    So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)

     To explain the importance which effects the independent variable such as
(N

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Relationship of environmental costs to product life cycle costs Applied in the General Company for Battery Industry
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The relationship between costs of environment and costs of product life – cycle.    Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage-             Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.

Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning for the Electric Motor in Fuzzy Environment for State Company for Electric Industries
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ABSTRUCT

This research aims at examining the expected gap between the fact of planning and controlling process of production at the State Company for Electric Industries and implementation of material requirements planning system in fuzzy environment. Developing solutions to bridge the gap is required to provide specific mechanisms subject to the logic of fuzzy rules that will keep pace with demand for increased accuracy and reduced waiting times depending on demand forecast, investment in inventory to reduce costs to a minimum.

The proposed solutions for overcoming the research problem has required some  questions reflecting the problem with its multiple dimensions, which ar

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تدريبي في تعديل سلوك الانسحاب الاجتماعي لدى المتخلفين عقليا تخلفا بسيطاً
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الانسحاب الاجتماعي بغض النظر عن العوامل المسببة له قابل للعلاج حيث وضحت البحوث العلمية إمكانية الحد منه باستخدام أساليب تعديل السلوك .

وهو  نمط سلوكي شائع لدى معظم الفئات ان لم يكن كل فئات الاعاقة ،وينتج هذا النمط السلوكي الانسحاب الاجتماعي عن عوامل عدة فاذا الطفل يعاني من تلف في الجهاز العصبي المركزي فان هذا التلف قد يحول دون قيام الطفل بالنشاطات المطلوبة للعلاج. توضح البحوث العلمية ام

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
إنتاج المعرفة واكتسابها لدى طلبة كليات العلوم التربوية في بعض الجامعات الأردنية الرسمية
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This research attempts to propose production and acquisition of scientific knowledge among the students of educational science faculties in some universities Governmental Jordanian (Yarmouk, Jordan, Muta). In addition to sources of educational gained in some of the Governmental Jordanian universities (Yarmouk, Jordan, Muta), and to propose the necessary socio-cultural dimensions of knowledge acquisition and production, using developmental screening method, which is represented in the study design tool (questionnaire), which consisted of 4 scales, scale: The reality of the acquisition of knowledge / reality of the production of knowledge / social dimensions of knowledge acquisition and production / cultural dimensions of knowl

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Publication Date
Tue Jun 16 2020
Journal Name
Baghdad Science Journal
Using Diatom Indices to Evaluate Water quality In Abu-Zirig Marsh Thi-Qar Province /south of Iraq
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The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان
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بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
موقف القيادات الجامعية في الأردن من إلغاء وزارة التعليم العالي مدخلا لتنمية المجتمع
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  • The study aimed to identify the position of the university leaders from the proposed abolition of the Ministry of Higher Education in Jordan as un approach for the development of society, the study relied descriptive method survey with the assistance consists of (33) items, and check validity and reliability of the instrument, and was applied to a sample of university leaders, (57) a leading university presidents and their assistants and deans and their assistants, and after processing the data bagful statistical( spss) overall results showed the to arithmetic average of (2.74) and the degree of medium and this means that most respondents moderately support the abolition of the ministry, the most prominent item that makes
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