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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 Jan 01 2012
Journal Name
International Journal Of Contemporary Mathematical Sciences
Pre-Topology Generated by the Short Path Problems
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Let G be a graph, each edge e of which is given a weight w(e). The shortest path problem is a path of minimum weight connecting two specified vertices a and b, and from it we have a pre-topology. Furthermore, we study the restriction and separators in pre-topology generated by the shortest path problems. Finally, we study the rate of liaison in pre-topology between two subgraphs. It is formally shown that the new distance measure is a metric

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Publication Date
Mon Aug 27 2018
Journal Name
Elibrary
ANALYSIS OF PSYCHOPHYSICAL COMPETENCY FOR INDIVIDUAL GAME DISCIPLINES IN FEMALE STUDENTS FROM IRAQ REPUBLIC
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The national educational systems both in the Russian Federation and Iraq Republic have to adjust the training programs to duly prepare the pedagogical university students for the modern challenges and situations on the market of educational services. For success of the service, the education specialists have to fully mobilize their physical, mental and emotional resources and persistently advance their skills and knowledge using the relevant online education courses; practical research conferences; persistent self-education to master theoretical fundamentals of the modern physical education and sport service; and be active in trainings and competitions in their vocational individual game sports including badminton, table tennis and tennis.

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
تخطيط وجدولة تنفيذ مشاريع الخدمات البلدية بأستخدام نظام المعلومات الجغرافية(GIS ) بحث تطبيقي في مدينة الهندية ـ محافظة كربلاء المقدسة
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     The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of  Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered  as one of the tools that conveys the occurred in collecting the huge amount of  the locative d

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
National – cultural specificity of phraseological units: Национально - культурная специфика фразеологизмов
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        The present article studies the specific cultural features contained in phraseological units. The problem is approached through three different levels:

  1. The modern linguistic meaning.
  2. Lexical components of phraseological units.
  3. The first variables of linguistic units.

  The paper emphasizes the gradual process of the cultural charge in the semantic structure of phraseological units.      

       Наша Статья посвящена вопросам анализа национ-ально - культурной сп

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Publication Date
Fri Mar 01 2019
Journal Name
Applied Acoustics
Theoretical model of absorption coefficient of an inhomogeneous MPP absorber with multi-cavity depths
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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Analysis of the Inconsistent Structural-Semantic Aspects in the Plays of A.N. Ostrovsky: Несогласованные Определения В Пьесах А.Н. Островского: Структурно-Семантический Аспект
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     The study aims at analyzing the inconsistent structural and semantic aspects found in the plays of N.A Ostrovsky. The analysis, that includes all the linguistics schools of thoughts in modern Russian language, is performed chronologically to clarify all the ambiguities that the Russian language learners may face. Such difficulties lie in the use of inconsistent aspects with complete declarative sentences and adverbial clauses. Hence, it constructs a new sentence category that consists of secondary clause and its syncretism semantic.

     The study illustrates the wide scope of both studying the sentence inconsistent

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Different Methods for Estimating Location Parameter & Scale Parameter for Extreme Value Distribution
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      In this study, different methods were used for estimating location parameter  and scale parameter for extreme value distribution, such as maximum likelihood estimation (MLE) , method of moment  estimation (ME),and approximation  estimators based on percentiles which is called white method in estimation, as the extreme value distribution is one of exponential distributions. Least squares estimation (OLS) was used, weighted least squares estimation (WLS), ridge regression estimation (Rig), and adjusted ridge regression estimation (ARig) were used. Two parameters for expected value to the percentile  as estimation for distribution f

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Literary Style of Ali Baba Chahi’s collected poems In Caves full of Daffodils: سبک ادبی مجموعه شعری «درغارهای پر از نرگس» علی باباچاهی
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Post Modern Persian poetry that is rich with visions and creations has slowly but firmly regained its statues in modern Persian literature and poetry. Ali Baba Chahi is considered one of Iran’s most prominent postmodern and post-Nimaie writer and poet.

     The present paper discusses the general style characteristics as well as the distinctive stylistic creations of Ali Baba Chahi as presented in his collected poems In Caves full of Daffodils.

      In conclusion, the study crystallizes some of the stylistic characteristics of Ali Baba Chahi as a leading figure in postmodern poetry. The study, also, provides a comprehensive critical analysis of the collection of

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
تناول البحث تطورات بنية الانفاق الحكومي للمدة (1990-2014) اذ تشمل هذه المدة مدتين مختلفتين من حيث الظروف اذ اتسمت المدة الاولى (1990-2002) بفرض العقوبات الاقتصادية وحرمان الاقتصاد العراقي من المورد النفطي ,في حين اتسمت المدة الثانية (2003-2014) بوفرة ال
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  The research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in bo

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Publication Date
Sun Dec 31 2023
Journal Name
Revue Académique De La Recherche Juridique
المسؤولية الجزائية لمزودي خدمة الإنترنت عن جريمة التنمر الإلكتروني.
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يُعد التنمر ظاهرة إجتماعية قديمة موجودة في جميع المجتمعات سواء أكان المجتمع صناعيًا أم ناميًا، كما يُعد من المفاهيم الحديثة نسبيًا، وربما يرجع لحداثة الإعتراف به نوعًا من أنواع العنف فضلاعن ندرة الدراسات التي تناولته وعدم وجود معيار محدد لتحديد السلوك الذي يعد تنمرًا أم عابرًا، لقد بدأ الأهتمام بدراسة التنمر في سبعينات القرن الماضي وأصبح موضعًا يحضى بأهتمام العديد في مختلف البلدان، وفي عصرنا الحالي تطورت

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