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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
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
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   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Directorship Vision in Epic Drama Shows " AWNI KROMI AS AN EXAMPLE": فرحان عمران موسى-مصطفى لطيف محسن
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  The theory of the epic theater has received wide attention by filmmakers around the world because of its great impact on the artistic work of the theater and its relationship with societies, and among these directors the Iraqi directors have been influenced by the epic theater and its applications in the show.
In order to find out the effectiveness of these influences on the Iraqi director, I found the need to do this study, which was divided into an introduction and a theoretical framework that included two topics. The first topic (Philosophical References and the Intellectual Foundations of the Epic Theater Theory) deals with the philosophical foundations that crystallized the epic theory of Burch and the mechanism of working

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Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
رؤية تحليلية للرسوم الجدارية لقصيرعمرة
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أن الفن الإسلامي المبكر تضمن أمثلة عديدة لرسوم جداريه آدمية وحيوانية ونباتية وهندسية بشكل متفرد ومتميز، وجد في القصور القديمة ، و بوجه عام في العصور المبكرة ، على الرغم من موقف الدين الإسلامي من الرسوم .
اذ ان موقفه من تصوير الكائنات الحية ايجابيا على الرغم من محاولات بعض المختصين وعلى رأسهم الأب لاما نس Henri Lammens وماسينون Louis Massignon وكرسويل K.A.C Creswell أن يبرهنوا على أن الدين الإسلامي لم يعترض على التصوير وصناعة

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Identifying Average Reservoir Pressure in Multilayered Oil Wells Using Selective Inflow Performance (SIP) Method
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The downhole flow profiles of the wells with single production tubes and mixed flow from more than one layer can be complicated, making it challenging to obtain the average pressure of each layer independently.  Production log data can be used to monitor the impacts of pressure depletion over time and to determine average pressure with the use of Selective Inflow Performance (SIP). The SIP technique provides a method of determining the steady state of inflow relationship for each individual layer. The well flows at different stabilized surface rates, and for each rate, a production log is run throughout the producing interval to record both downhole flow rates and flowing pressure. PVT data can be used to convert measured in-situ r

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Identifying Average Reservoir Pressure in Multilayered Oil Wells Using Selective Inflow Performance (SIP) Method
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The downhole flow profiles of the wells with single production tubes and mixed flow from more than one layer can be complicated, making it challenging to obtain the average pressure of each layer independently.  Production log data can be used to monitor the impacts of pressure depletion over time and to determine average pressure with the use of Selective Inflow Performance (SIP). The SIP technique provides a method of determining the steady state of inflow relationship for each individual layer. The well flows at different stabilized surface rates, and for each rate, a production log is run throughout the producing interval to record both downhole flow rates and flowing pressure. PVT data can be used to convert measured in-situ rates

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Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Contemporary Sculpture vision and concept: محمد عبد الحسين يوسف
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The research is divided into three chapters, the first of them to the research problem and its importance and its purpose and its limits, while the second chapter review of contemporary sculpture as a vision and concept, The third chapter came to view the most important results reached by the search.

 

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Night Vision monitor for IR laser spot size Identification
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The aim of this research is to design and construct a
semiconductor laser range finder operating in the near infrared range
for ranging and designation. The main part of the range finder is the
transmitter which is a semiconductor laser type GaAs of wavelength
0.904 μm with a beam expander and the receiver; a silicon pin
detector biased to approve the fast response time with it's collecting
optics. The transmitters pulse width was 200ns at a threshold current
of 10 Ampere and maximum operating current of 38 Ampere. The
repetition rate was set at 660Hz and the maximum operating output
power was around 1 watt. The divergence of the beam was 0.268o
the efficiency of the laser was 0.03% at a duty cycle of 1.32x

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption: Applied Research in Sample Entities
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    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

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Publication Date
Sun Dec 01 2019
Journal Name
Restaurant Business
The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the common conceptual framework (FASB-IASB)
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The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
Effect of taking some of dietary supplements according to special forces exercises to develop some physical abilities, speed and accuracy smash shot for badminton young players
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Set dietary program for some of dietary supplements and training for badminton young players, and identifying effect of taking some of the dietary supplementary for badminton young players. The research population :( badminton young players group (Arminian club). For age group (16-18) years the sample is divided in to two experimental groups within each group (6) players, and two for the exploratory experiment which was within the research sample, they were divided in to two groups, the first group take some of the dietary supplements (multivitamin creating) .the set exercises by the researchers in the main part of the training unit and the second group (amino acids, vitamins) and the set exercises by the researcher. The scientific approach

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