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jeasiq-264
Strengthen the unified accounting system in rental sales Transactions to increase the protection of the real estate trade in installment Proposed framework
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Due to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners,  So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.

So proposes to strengthen the Iraqi unified accounting system by adding the rules of measurement and special accounts that can be applied uniformly in Iraqi companies that working in real estate trade an installments, to makes this system more ability to provide accounting information and protection to the seller, because the accounting system applied in these units does not cover all types of transactions, including the installment sale and leasing of the service units of Iraq's economic transactions.

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Publication Date
Tue May 06 2025
Journal Name
Lark Journal For Philosophy , Linguistics And Social Sciences
The Possibility of Religious Reform: Is there any real accountability for the roots of extremism and terrorism?
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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Analysis of Palestinian Ministry of Education Test Results in Mathfor Eighth Graders basic Public Schools in Tulkarm
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هدفت هذه الدراسة إلى تحليل نتائج الاختبار الوطني الموحد الذي تطبقه وزارة التربية والتعليم الفلسطينية في مادة الرياضيات لطلبة الصف الثامن الأساسي في المدارس الحكومية في محافظة طولكرم، وذلك لمعرفة مستوى الطلبة على هذا الاختبار في ضوء متغيرات الجنس والمنطقة التعليمية ونوع المدرسة، ومعرفة علاقة التحصيل على هذا الاختبار بتحصيل الطلبة المدرسي والمعدل العام. ولتحقيق ذلك تم تحليل درجات (3218) طالباً وطالبة؛ وهم ي

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of TQM in promoting employee loyalty: Search exploratory In AL- Fedaa Public Company
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       The research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Power Sources in the Agricultural Tractor and the Developed Sprayer System on the Performance of the Electrical and Mechanical Sprayer System and some Performance Indicators of the Engine
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Abstract<p>An experiment was conducted to study the effect of the sprayer type according to the source of power and the size of the spray nozzle concerning the quality of the spray produced and fuel consumption.Two types of sprayers were used: a conventional boom sprayer (S1) and a modified (electrified) boom sprayer (S2), along with three sizes of the XR TeeJet 110 spray nozzle (N). The following technical performance indicators were examined: Density of coverage (drops/cm2) using ImageJ software, a 600dpi business card scanner, specifically the ScanShell 800N by CSSN, Inc, and water-sensitive paper (WSP), rate of spray nozzles discharge (ml/min), and fuel consumption (liters/hectare) using a c</p> ... Show More
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Publication Date
Mon Jan 25 2021
Journal Name
Engineering And Technology Journal
Performance evaluation of Photovoltaic Panels by a Proposed Automated System Based on Microcontrollers
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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the Observing Internal System in the General State of Taxes and its Role in Increasing the Taxes Revenue
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The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Doctrinal monotheistic modeling of religion: the impact of the political aspect on Islamic sources and books
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         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
A Real-Time Fuzzy Load Flow and Contingency Analysis Based on Gaussian Distribution System
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Fuzzy logic is used to solve the load flow and contingency analysis problems, so decreasing computing time and its the best selection instead of the traditional methods. The proposed  method is very accurate with outstanding computation time, which made the fuzzy load flow (FLF) suitable for real time application for small- as well as large-scale power systems. In addition that, the FLF efficiently able to solve load flow problem of ill-conditioned power systems and contingency analysis. The FLF method using Gaussian membership function requires less number of iterations and less computing time than that required in the FLF method using triangular membership function. Using sparsity technique for the input Ybus sparse matrix data gi

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A conceptual Framework For the Relationship between Human and Social Capital
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Purpose: The research seeks to develop the implications of intellectual human capital, and social capital in business organizations, and will be accomplished on three levels, the first level (the level of description) to identify, diagnose and display content philosophical Strategic Human Resource Management at the thought of modern administrative represented by human capital and Ras social capital. The second level (level of analysis) and the analysis of the extent of the impact of alignment between human capital, and social capital in the organizational strength of the organizations. The third level (Level predict) the formulation of a plan to strengthen the organizational strength in business organizations and to develop speci

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Simulation and Modelling of Electricity Usage Control and Monitoring System using ThingSpeak
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Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

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