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
Abstract :This research aims to examine the correlation and the impact of Strategic leadership on Achieving Organizational in some of establishments in ministry of construction and housing which is under public founds, Starting from the importance of research in public organizations and the importance of these organizations to the community, it is rely descriptive analytical methods in achievement of this research, the research involved board of directors, Data has collected from (92) respondents, represent the respondent society exclusively and comprehensively, it involved the general directors, assistant general directors and heads of department, The research relied programs (Excel 2010, Spss V.21), moreover, some o
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Objective: The objectives of the present study were to evaluate the effectiveness of the instructional intervention
about medical and health knowledge of patients with diabetes mellitus type II.
Methodology: A Quasi- experimental study was carried out in National Center for Diabetes Mellitus/ Almustansria
University, started from 4th January 2012, to 1st April 2012. Non-probability (purposive sample) of (50) diabetes
mellitus type II, who visit National Center for Diabetes Mellitus/ Almustansria University. The study sample is
divided equally into (25) study and (25) control groups. The study group received the instructional intervention.
While the control not exposed to the instructional intervention. The data are coll
This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra
... Show MoreThis study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:
1- Increasing the level of availability of study variables inside the companies “The study sample”.
2- There is a correlation between the independent v
... Show MoreTo decrease the impact on the environment of building waste, the recycled aggregate may be used in various sustainable engineering applications, such as roller compacted concrete pavement (RCCP). This research examined how using recycled aggregate as a partial replacement for natural aggregate as coarse or fine affected the mechanical properties of roller-compacted concrete pavement. The recycled aggregate was crushed and sieved to coarse and fine aggregate before being used in the roller-compacted concrete pavement. Compressive strength, splitting tensile strength, and flexural strength were all evaluated after the samples were prepared at 28 and 90 days of curing. According to the study's findings, the partial replacem
... Show MoreWaste is one of the most important problems affecting the city’s environment and its urban landscape, which results from the activities and activities of man and the natural environment. Its sources have varied between residential, commercial, industrial, medical and hazardous, and its spread in cities, on roads and on abandoned open lands, has led to significant negative effects and risks to human health and the environment.
Therefore, there were serious attempts to deal with waste and follow sequential steps that formed a waste management system such as (collection, sorting, transport, then treatment and disposal). Preventing and reducing waste, then recycling and recovering by composting or burning, and ending with bu
... Show MoreWith the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify
The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin
... Show MoreThis study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv
... Show MoreThis research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <
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