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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The reasons for the failure of Bishara CO2 compressor belonging to Southern Fertilizer Company
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In this research study failed Annunciation No. 10 for the fourth phase of the pressure of carbon dioxide of the company for Southern Fertilizers and repeated the failures more than once for the same gospel was a detailed study of the gospel included a series tests for properties Mechanical and Structural addition to the tests microscopic and scanning electron microscope shows m This study parameters and a failure Elal well as the existence of an old internal cracks in the metal of the Annunciation

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent of the industrial company's response to blue market strategy indicators: Applied research
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The current research aims to describe the level of responsiveness and awareness of the officials of the General Company for Construction Industries to the indicators of the blue market strategy of (1. reduction 2. exclusion 3. increase 4. innovation) and the degree of prioritization according to their importance as well as the differences in the responses of the sample investigated according to the personal variables. As a main tool in the collection of data from the sample, which consisted of(34) officers (Associate, Manager, Section Manager, Division Officer) in the company being investigated, and computed mean, standard deviations, percentage weights,and test (x2 )  based on the SPSS. The research reached the following

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Meta-Motivation and its Relationship to the Uniqueness Seeking of the Engineering Colleges Students
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The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated  relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness  seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult

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Publication Date
Thu Nov 23 2023
Journal Name
Journal Of Al-farahidi's Arts
Linguistic Analysis of Translating The Iraqi novel "The Corpse Washer" from Arabic to English
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This research aims to conduct a linguistic analysis of the translation of the novel "The Corpse Washer" by the Iraqi author Sinan Antoon. The main objective is to explore the challenges and strategies involved in translating this literary work, particularly the difficulties in translating the Baghdadi dialect and the obstacles it poses for non-native speakers. Employing a descriptive research methodology, the study examines the linguistic aspects of the translation, specifically selected conversational texts in the novel. It identifies the difficulties faced by translators in preserving the essence of the original novel and presents instances where errors occurred in translating vocabulary, conversational expressions, proverbs, and idi

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Craniofacial Surgery
Pros and Cons of the Transconjunctival Retroseptal Approach to the Isolated Orbital Floor Fracture
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To get access into the orbital floor 3 paths are commonly used which are transconjunctival, subciliary and subtarsal approaches. Each one of these approaches has its advantages and disadvantages. The study assessed the outcomes of the transconjunctival retroseptal approach, which reflects our experience in this type of surgery. Along 8 years, 26 patients received in the emergency room diagnosed with pure isolated orbital floor fractures, all of them admitted to the maxillofacial surgery department and approached by transconjunctival incision without lateral canthotomy. Three types of complications occurred: laceration of the lower eyelid, injury to the lacrimal system and entropion. All of these complications were managed accordingly with n

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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The possibility of applying the PATROL model to assess financial performance in Iraqi banks
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The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Arabian Gulf from the GCC countries to the EU
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The Gulf Cooperation Council (GCC) is the only one in the Arab system, which has been able to formulate a strategic vision with its dimensions and objectives, and that for its great achievements have contributed significantly to the development of the external and internal economic relations of the Gulf Cooperation Council six through the consolidation of economic policies, projects and joint institutions . There is no doubt that the establishment of the Cooperation Council for the Arab Gulf States six, has made security expensive as long as the aspiration to them the leaders and peoples of the region is the adoption of the GCC countries on itself in order to build a self strength ensures cut off the road to all interference in the affai

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Publication Date
Mon Jul 09 2018
Journal Name
اتحاد الاحصائيين العربوقائع المؤتمر الدولي العلمي السادس لاتحاد الاحصائيين العرب
The Use of Markov Chain to reveal the reality of non- oil econ0miv indicators in Iraq
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The research mainly seeks to predict the amounts of non- oil Iraqi exports which concludes ) Food & Animals , Raw materials and non- tanned Leather and fur , Mineral fuels and Lubricating Oil , Chemical substances and amounts , Manufactured goods , Electrical and non - electrical machines , Supplies and Total non- Oil exports ) by using Markov Chain as one of Statistical approach to forecasting in future . In this search We estimate the transliteration probabilities matrix according to Maximum Likelihood on a data collected from central organization for Statistics and information technology represents an index numbers of non- Oil exports amount in Iraq from 2004 to 2015 depending on 2007 as a basic year . Results shown that trend of index

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Publication Date
Thu Dec 29 2016
Journal Name
International Journal Of English And Literature
THE FORMS AND FUNCTIONS OF APOLOGIES WITH INDICATIVE REFERENCES TO THE LETTERS OF KEATS AND BYRON
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11-22 Description An apology may be defined as “the act of declaring one’s regret, remorse or sorrow for having insulted, failed, injured, harmed or wronged another (Internet Encyclopedia of Philosophy IEP). A definition quite interested in the function suggests that “an apology is a speech act addressed to B’s face–needs and intended to remedy an offence for which A. takes responsibility.”(Holmes, 1990: 159). Apologies are also" speech acts" that are hard to identify, define or categorize, a difficulty that arises directly out of the functions they perform (Lakoff, 2001: 201) and the forms they take. In function, they range from selfabasement for wrongdoing to the formal display of appropriate feeling. In form, they range from

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Publication Date
Wed Nov 12 2025
Journal Name
Al–bahith Al–a'alami
The Challenges of Forming A Culture of Change in Iraq (Self-Obstacles to the Media Role)
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The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

  1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
  2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
  3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
  4. Social life controlled by the prevai

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