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
الاهمية الاقتصادية للموانىء الحرة مع الاشارة الى المنطقة الاقتصادية الحرة المقترحة في ميناء الفاو
The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev
... Show MoreThe effect of superficial gas velocity within the range 0.01-0.164 m/s on gas holdup (overall, riser and down comer), volumetric oxygen mass transfer coefficient, liquid circulation velocity was studied in an internal loop concentric tubes airlift reactor (working volume 45 liters). It was shown that as the usg increases the gas holdup and also the liquid circulation velocity increase. Also it was found that increasing superficial gas velocity lead to increase the interfacial area that increases the overall oxygen mass transfer coefficient. The hydrodynamic experimental results were modeled with the available equations in the literature. The predicted data gave an acceptable accuracy with the empirical data.
The final
... Show MoreThis research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a
... Show MoreTo ensure fault tolerance and distributed management, distributed protocols are employed as one of the major architectural concepts underlying the Internet. However, inefficiency, instability and fragility could be potentially overcome with the help of the novel networking architecture called software-defined networking (SDN). The main property of this architecture is the separation of the control and data planes. To reduce congestion and thus improve latency and throughput, there must be homogeneous distribution of the traffic load over the different network paths. This paper presents a smart flow steering agent (SFSA) for data flow routing based on current network conditions. To enhance throughput and minimize latency, the SFSA distrib
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Style of Dostoevsky - it is a style that clearly emerges the desire for stimulating thought reader stage. It's a style calculated to provoke the reader to their findings, conclusions and reflections. Dostoevsky hints, expressed as like inaccurate and at the same time with some startling sophistication. It makes the readers think and draw their own conclusions.
Аннотация
Стиль Достоевского - этостиль, в которомясноотмечаетсястремлениек стимулированиюзаконченного мыслячитателя
... Show Moreتعيش قارة آسيا حالة فريدة تكاد تقترب من حالة أوروبا قبل الحرب العالمية الثانية، فالقارة حاليا تحتوي على العديد من القوى الإقليمية الفاعلة أبرزها الصين وروسيا والهند واليابان، أما القوى الإقليمية الفاعلة في نطاق نظمها الإقليمية الفرعية نجد من أهمها الكوريتين (الشمالية والجنوبية)، وباكستان، وإيران وغيرها، ووجه الاختلاف عن أوروبا هو أن آسيا منطقة شاسعة جغرافياً، وكل نظام إقليمي فرعي فيها هو نظام قاري بحد ذات
... Show MoreFor more than seven decades, the Palestinian-Israeli conflict has not ended, and every one claims his right to the land, waters, airspace and wealth of Palestine. This conflict was reflected in the political, military, social and cultural aspects, and the cinema had a prominent role in conveying messages to the world about this conflict. On the geopolitical dimensions and their impact on the cinematic image in the films of the Palestinian cause), the researchers divided the research into four frameworks that came as follows: (methodological framework) and included the research problem, its importance, research objectives, research limits and sealing the chapter by defining the terms. And (theoretical framework): it was divided into two s
... Show More The research includes studying melodic and rhythmic properties, In the audio format for Iraqi musicians. The audio form is one of the important methodological forms in Arab music in general and Iraqi music in particular. It showcases its characteristics, features, internal form, and how important it is in Iraqi music.
Addressed ((the systematic framework)) presenting the research problem and the need for it. Its importance, purpose and limitations of its research, which included music ((Khaled Muhammad Ali)) as a human limit to reveal its characteristics in the composition of the audio form. And define the terms included in the research. And included ((theoretical framework)) on three topics .. The first: composing. The second
Single mode-no core-single mode fiber structure with a section of tuned no-core fiber diameter to sense changes in relative humidity has been experimentally demonstrated. The sensor performance with tuned NCF diameter was investigated to maximize the evanescent fields. Different tuned diameters of of (100, 80, and 60)μm were obtained by chemical etching process based on hydrofluoric acid immersion. The highest wavelength sensitivity was obtained 184.57 pm/RH% in the RH range of 30% –100% when the no-core fiber diameter diameter was 60 μm and the sensor response was in real-time measurements