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
The semiotic trend of recent monetary trends task that took a wide range of attention of critics and readers alike, especially after the deployment, which accompanied him after widespread acts critic Grimas and powers applicable to the literary texts and is thus expanded its care circle, hence the choice of the novel (absent) woman Iraqi novelist (Mahdi ‘Issa falcon) model to be applied to the study chose to be a semiotic approach through the use of procedural mechanisms for its critical tool (Paris School of semiotics), cash and views of its founder critic Grimas.The research in the introduction and pave came we made it a vision for literary semiotic and its impact trend in cash and cash is and what it desire to clarify some poked suc
... Show Moreتكمن أهمية البحث من الاستفادة من تمرينات الخاصة بمساعدة استعمال أي جهاز تدريبي مثل استعمال جهاز (Vertimax) فإِنَّ هذهِ التدريبات تساعد في تطوير التحمل الخاص وفقًا لما يتطور من قدرات بدنية باستعمال هذا الجهاز، ومن هنا برزت مشكلة البحث انه من المهم للاعب ان يعمل على الروافع الجسم للحصول على اداء افضل في عملية الرمي والحصول على افضل انجاز لهذة الفعالية باستعمال جهاز تدريبي جديد حيث يسلط مقاومات متعددة في ان وا
... Show MoreIn this paper, analyzing the non-dimensional Magnesium-hydrodynamics problem Using nanoparticles in Jeffrey-Hamel flow (JHF) has been studied. The fundamental equations for this issue are reduced to a three-order ordinary differential equation. The current project investigated the effect of the angles between the plates, Reynolds number, nanoparticles volume fraction parameter, and magnetic number on the velocity distribution by using analytical technique known as a perturbation iteration scheme (PIS). The effect of these parameters is similar in the converging and diverging channels except magnetic number that it is different in the divergent channel. Furthermore, the resulting solutions with good convergence and high accuracy for the d
... Show MoreAfrican-American writers during the 19th century wrote in the shadow of the prominent romance, sentimental, and domestic fiction. Harriet Wilson’s Our Nig (1859) reflects an “alternative social character”, for the female protagonist suffers racism in the free North, because she is a mulatto child. Through depicting the life of free blacks, who supposedly lives a better life than Southern slaves, Wilson exposes how she has actually lived and sensed life in antebellum America. According to Raymond Williams (2011), there are two kinds of literary writings. The first represents the general tendency of the age, and he calls it “dominant social character”; representing the majority content of both the public writing and speaking. But, a
... Show MoreThis study investigates the treatment of used lubricating oils from AL-Mussaib Gas Power Station Company-Iraq, which was treated with different extractive solvents (heptane and 2-propanol). The performance activity of these solvents in the extraction process was examined and evaluated experimentally. Operating parameters were solvent to oil ratios of (1:2, 1:4, 1:6, and 1:8), mixing time (20, 35, 50, and 65 min), temperatures (30, 40, 50, and 60 ºC), and mixing speed (500 rpm). These parameters were studied and analyzed. The quality is determined by the measuring and assessment of important characteristics specially viscosity, viscosity index, specific gravity, pour point, flash point, and ash content. The results confirm that the
... Show Morepriorities of materials research due to their promising properties, especially in the field of thermoelectricity. The efficiency or performance of thermoelectric devices is expressed in terms of the thermoelectric figure-of-merit (ZT) – a standard indicator of a material’s thermoelectric properties for use in cooling systems. The evaluation of ZT is principally determined by the thermoelectric characteristics of the nanomaterials. In this paper, a set of investigative computations was performed to study the thermoelectric properties of monolayer TMDCs according to the semiclassical treatment of the Boltzmann transport equation. It was confirmed that the thermoelectric properties of 2D materials can be greatly improved compared with thei
... Show MoreMany studies and researchers have reported significant evidence that some physical properties of water can be changed as it passes through a magnetic field that can improve water use. This can have a promising potential for applications, especially in the fields of irrigation and drainage. In this research, magnetized water was used to leach salt-affected sandy loam soil. A test rig was designed and constructed to investigate the effects of magnetized water on leaching soil. The rig consists of a magnetization device that can provide variable intensity. Water was supplied from a constant head reservoir to the magnetization device then to the soils that were placed in plastic columns. Five different magnetic intensi
... Show MoreThe main objective of this work is to propose a new routing protocol for wireless sensor network employed to serve IoT systems. The routing protocol has to adapt with different requirements in order to enhance the performance of IoT applications. The link quality, node depth and energy are used as metrics to make routing decisions. Comparison with other protocols is essential to show the improvements achieved by this work, thus protocols designed to serve the same purpose such as AODV, REL and LABILE are chosen to compare the proposed routing protocol with. To add integrative and holistic, some of important features are added and tested such as actuating and mobility. These features are greatly required by some of IoT applications and im
... Show MoreThe γ- mixing ratios of γ- transitions from levels of 56Fe populated in reaction are calculated using least square fitting program for the first time in the case of pure and mixed transitions the results obtained have been compound with γ Values determined by other methods .The comparison shows that the agreement is good this confirmed the valilety of this method in calculating of values for such γ- transitions key word: γ- transition ,Multipole mixing ratios ,Least square fitting method.
Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14
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