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Identifying the Phenomenon of monopoly according to the vision of Accounting
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The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its position in the market economy.

As manifested that the process of measuring  monopolistic profit fall within the measurement method derived by measuring the intangible assets, which are the factors that lead to the phenomenon of monopoly and there are intangible assets critical to add value for the unit and economic factors are affecting the monopoly, namely: human capital, capital structural , relational capital, customers, acquisition of technology, so this added value be profitable within a monopolistic profit shown in the income statement

As long as the science of accounting is one of the open science should with other social sciences and added to study the environmental, social and economic phenomenon, including the monopoly, should face the challenges of accounting measurement resorting to innovative ways of measuring the derivative and arbitrary measure of monopoly profit

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Publication Date
Mon Mar 25 2024
Journal Name
Heritage And Sustainable Development
Job burnout and its relationship to achieving competitive superiority among the employees of the University of Baghdad
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This research focuses on the epidemic of Job burnout and seeks to achieve sustainable preeminence among the employees of the University of Baghdad. It also identifies the meaning of the differences between the two genders of males and females according to the variables, and it also does the correlation between the two variables. First, the two researchers developed a test of job burnout that incorporates 18 items, which has been proven to be statistically fit. Moreover, they developed a competitive superiority measure consisting of 22 items in it, and its psychometric properties confirm their fit. The two tools were applied to a sample of 120 employees who were randomly selected from six colleges at the University of Baghdad, alongside univ

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Changes of the susceptibility of Staphylococcus aureus bacteria to the local therapeutic agent by using Nitrogen laser
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This study involves the investigation of the effect of nitrogen laser with 337.1 nm wavelength on the sensitivity of Staphylococcus aureus bacteria by using local therapeutic due to burns. Thirty six isolate of Staphylococcus aureus bacteria were isolated from 25 patients suffering from sever burns, each isolate of bacteria was irradiated with nitrogen laser at (5, 10, 15 and 30) pulses/second repetition rates for 1, 5, 10, 20 and 30 minutes for each repetition rate. The effects of nitrogen laser on the local therapeutics sensitivity of bacteria were obtained using Kirby Baur method. Changes in the sensitivity of bacteria to local therapeutics (Tetracyclin, Chloramphenicol, Flumizin and Fucidin) occur at high repetition rate(30 pulses/seco

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Study The effect of central ion to the dithene complexes on spectral shifting of saturable absorber band
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In this work dithine complexes prepared from dithiol benzil ligand and central ion to the Ni,Pd,Pt, element the ligand and complexes have been investigated using FTIR spectrophotometer and uv-vis-NIR spectral reigns show higher intensity represents the ?-?* transition in the chromopher cycle .These absorption which appear in visible and near IR spectral regions ,According to the complexes of one group ,the spectral shifting due to the change of central ion has been found to be related to atomic number of central ion .This shifting is increased while decreasing the central ion atom number These complexes have been implemented in Nd+2:YAG cavity because each posses resonant absorption band near Nd+2:YAG, Nd+2:Glass emitting at (106

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
The Effect of a Program Using Auxiliary Tools to Improve The Long Passing Skill of Football Juniors
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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Public Rights and Freedoms in the Constitution of the Sultanate of Oman and Ways to Protect Them
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What distinguishes human rights issues is their importance to the international community and their importance to democratic political regimes, because they are the axis of any political regime that seeks to achieve a successful democratic path and a stable state. So, countries that are interested in human rights try to enshrine those rights and freedoms in their constitutions and reinforce their concepts in their laws and legislations. Not to mention its involvement in international conventions and treaties concerned with human rights and freedoms, and this is what the Sultanate of Oman has worked on and confirm in the provisions of its 1996 constitution and its amendments

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE CONTAMINATION OF WATER BOTTLES WITH SOME CHEMICALS DUE TO HEAT EXPOSURE: STUDY THE CONTAMINATION OF WATER BOTTLES WITH SOME CHEMICALS DUE TO HEAT EXPOSURE
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The transfer of chemical pollutants from bottled water into water due to heat, sunlight and poor storage is one of the most serious threats to human health around the world, the objective of this study was to estimate the pH value and the transport of heavy metals from plastic bottles to water, for this purpose, 30 bottles of water for 10 local brands were collected and divided into three groups, the first was left at room temperature 25°C, The second was placed in a heat oven at 25°C and the third in another oven at 50°C for two weeks. The results showed significant differences at (P<0.05) between water samples, pH value and concentrations of heavy metals (Sb, Pb, Ni, Cu, Cr, Cd and Fe) we

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Efficient of Government Organization to attain the Ten Recommendation of social Responsibility
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   In this study, the researcher aimed to define and measure the relevance and effect of the governmental organizations in complying with Iraqi Ministry of Transportation's requirements towards achieving the social responsibility, embodied in the ten commandments of the United Nations Findings displayed the availability of realization regarding organization managers towards social responsibility with their various capabilities and tendencies in relation with the representing entries of those Ten Commandments.The study showed the relation between the effectiveness of those organizations and dimensions of the ten commandments of social responsibility, with the existence of a significant effect for the said effectiveness on achiev

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Comparison study of Information Criteria to determine the order of Autoregressive models
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بهذا البحث نقارن معاييرالمعلومات التقليدية (AIC , SIC, HQ , FPE ) مع معيارمعلومات الانحراف المحور (MDIC) المستعملة لتحديد رتبة انموذج الانحدارالذاتي (AR) للعملية التي تولد البيانات,باستعمال المحاكاة وذلك بتوليد بيانات من عدة نماذج للأنحدارالذاتي,عندما خضوع حد الخطأ للتوزيع الطبيعي بقيم مختلفة لمعلماته

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Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
Empowerment of Women… From Value Education to the Creation of Human Morality
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    This research on women under the title (Empowerment of women…  From value education to the creation of human morality), includes a disclosure of the reasons that prevented women from performing their human role in the development of human societies and treatments that can provide to solve this big problem in the life These communities, especially the Eastern societies and the religious ones, believe that the woman has not received the care and care to raise her human values ​​in order to contribute to the required social contribution, for historical, economic, moral, religious, social and cultural reasons. And by shedding light on specific definitions of the most important rules on which the research relied

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Ability to solve the problems of high orders for students of University
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It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
q

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