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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 Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Health Care Quality according to the measurement of the nursing performance efficiency in IBN AL-NAFIS Hospital
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The study aimed to spread the culture of efficient performance between nursing staffs, which would contribute and achieve health care quality, and to clarify the role of nursing in improving the quality of high-quality health care, as well as to clarify how to reach national standards for the quality of health care in Iraq, Therefore, the study dealt with the efficiency of nursing performance as an explanatory variable, and the quality of health care as a dependent variable. The fact that the health sector is the foundation for building a healthy society free from diseases, so hospital of IBN AL-NAFIS as an institution and it's nursing teams were taken as a community for this study. The results to be objective and reflect the rea

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
A political perusal of Initiations in Declaring Middle East a District vacant of mass Destruction weapons
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A political perusal of Initiations in Declaring Middle East a District vacant of mass Destruction weapons

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
شواهد شواهد الضرورة الشعرية في كتاب شرح ابن عقيل على ألفية ابن مالك
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The poetic necessity in evidence to explain Ibn Aqeel were not alike, came a statement from him as a necessity in some verses and the other came as abnormal, differentiating it from the language, but he never mentioned in some verses in which the need as a necessity,

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Constructing the audio format in the performance of the theater actor: يــاسين إسماعيل خلـف - فائـــــز طـــــــــــــه ســــــــالم
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The science of (- - Semiology) comes in the introduction to language sciences and linguistics that addressed the levels of language building and its phonemic signs, through which we can monitor and analyze the data of the phoneme of the actor, and the ways to build his linguistic speech, especially since (the linguist Saussure - He emphasized that linguistque is only part of the science of signs, which is particularly advanced within logic, social psychology, and general psychology, and since language is in the origin - whatever language, and at what level - it is not A separate, single and unified language, in fact, they are intertwined, multiple, varied and renewed languages due to their influence The times and its development and the

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Acting Performance in Fantasy Theatrical Show: راسل كاظم عوده-ليلى فؤاد فاضل
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     This research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.  

    The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام دورة التعلم في تحصیل طالبات مرحلة الرابع العام للمعلومات الفیزیائیة واستبقائھا
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This research aims to reveal the impact of applying a teaching course in
gaining and preserving information by female students comparing with the
traditional method, through testing the two following hypotheses:
1. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the control group of female students taught using the traditional
method.
2. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the contro

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax policy in the development of the Iraqi economy: (Applied Research for the period from 1995 to 2010)
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The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Modeling of Mass Transfer Coefficient in Rotating Biological Contactor with Perforated Discs (RPBC)
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Abstract

 In order to make an improvement associated with rotating biological contactor (RBC), a new design of biofilm reactor called as Rotating perforated disc biological contactor (RPBC) was developed in which the rotating discs are perforated. The transfer of oxygen from air to wastewater was investigated. Mass-transfer coefficient (KLa)  in the liquid phase was determined by measuring  the rate transfer of oxygen.  A   laboratory scale of (RPBC) consisted of a semicircular trough was used with a working capacity of 40 liters capacity of liquid. Synthetic wastewater was used as a liquid phase, while air was used as a gas phase.

The effects of m

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Determination of Optimal Time-Average Wind Speed Data in the Southern Part of Malaysia
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Mersing is one of the places that have the potential for wind power development in Malaysia. Researchers often suggest it as an ideal place for generating electricity from wind power. However, before a location is chosen, several factors need to be considered. By analyzing the location ahead of time, resource waste can be avoided and maximum profitability to various parties can be realized. For this study, the focus is to identify the distribution of the wind speed of Mersing and to determine the optimal average of wind speed. This study is critical because the wind speed data for any region has its distribution. It changes daily and by season. Moreover, no determination has been made regarding selecting the average wind speed used for w

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Quest for an Ideal Beauty in Toni Morrison's The Bluest Eye
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In The Bluest Eye (1970), the American-African writer, Toni Morrison explores how
Western standards of ideal beauty are created and propagated with and among the black
community. The novel not only portrays the lives of those whose dark skinned and Negroid
features blight their lives; it also shows how the standard of white beauty, when imposed on
black youth, can drastically damage one’s self-love and esteem which usually occurs when
beauty goes unrecognized. Morrison in this novel focuses on the damage that the black
women characters suffer through the construction of femininity in a racialised society where
whiteness is used as a standard of beauty.


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