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" Forecasting Future Cash Flows Using the Metrics of Cash Flow and the Accounting Return "

Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of cash flows, because the information related to the cash flows for any economic unit useful in providing users of financial statements necessary basis to measure the ability of the unit to generate cash or cash equivalents, and the needs of the unit for the use and benefit of those cash flows.

At the level of the Iraqi environment, there is no indication to the economic units work forecasts cash flows, as the decisions made by whether decisions to grant credit or investment decisions are often based on personal experience for managers and decision makers in banks. This research aims to provide an indication (or indicators) from the heart of the financial statements (specifically income statement and statement of cash flows) from which to forecasting extent positive or negative future cash flows of  a particular economic unit, and this index is available to all interested parties, whether the same economic units or current and potential customers with these units.

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Effect of Methotrexate on the Liver Enzymes and Lipid Profile in Adult Female Albino Mice

Methotrexate (MTX) was used for treatment of malignancies and now is widely used in treatment of rheumatoid arthritis. In this research the evaluation of the effects of MTX on some liver enzymes and lipid profile was studied. Twenty four adult female mice divided into three groups (8 mice each). The first two groups were treated with MTX while the third group was used as a control. MTX was intraperitoneally given at 50 µg/ml and 75 µg/ml to the first and second groups respectively for 35 days ,whereas the control group was intraperitoneally injected with normal saline. The results showed a significant (p<0.05) increase in serum levels of glutamic oxaloacetate transaminase (GOT) , glutamic pyruric transaminase (GPT), Alkaline pho

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Procedures of the Administrative Authority Concerned with Regulating and Protecting Water Wealth in Iraqi Law

Water wealth is one of the most important natural resources in the world, and it has gained the attention of the international and national community alike in view of its great role in achieving water and food security, including the natural resources it contains, both living and non-living, as well as its importance in the field of industry, tourism and transportation, but there are several Obstacles facing this wealth such as climate fluctuations, environmental pollution, the use of traditional methods of irrigation, the policies of neighboring countries and the continuous increase in the population .. etc. ,which requires the possession of the competent administrative authorities to organize and protect this wealth, preventive and cur

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Comparison Between Confined and Unconfined Laser Peening Effect on the Fatigue Life of Composite Materials

Mechanical Engineering Department/ University of Technology- Baghdad.

Confinement layer is considered as the most important parameter during the laser shock peening (LSP) treatment.  In this paper, its effect on the surface treatment effectivity of composite materials was investigated. The composite used in this research was fabricated using hand lay-up as a manufacturing process. The matrix material was built from unsaturated polyester resin and reinforced with 2.5% volume fraction of micro particles of aluminum powder. Fatigue test was conducted at room temperature with constant amplitude stress and a stress ratio of R =-1, before and after LSP treatment. LSP was applied with and without confinement layer at the same level

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Publication Date
Fri Feb 28 2020
Journal Name
Iraqi Journal Of Science
Resolution for the two-rowed weyl module inThe cases of (6,5) / (1,0) and (6,5) / (2,0)

     The main purpose of this paper is to study the application of weyl module and resolution in the case skew- shapes (6, 5) / (1, 0) and (6, 5) / (2, 0) by using contracting homotopy and the place polarization.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Sequence Stratigraphy and Reservoir Characterization of the Upper Campanian-Maastrichtian Succession, Buzurgan Field, Southeastern Iraqi

The Upper Campanian-Maastrichtian succession in Buzurgan oil field of Southeastern Iraq consists of Hartha and Shiranish formations. Three facies associations were distinguished in the studied succession. These include shallow open marine environment within the inner ramp, deep outer ramp and basinal environments. The Hartha Formation in the study area was deposited on a shallow carbonate platform with distally steepened ramp setting. The studied succession represents two 3rd order cycles. These cycles are asymmetrical and start with cycle A which is incomplete where the lower part of the Hartha Formation represents the deep outer ramp facies of the transgressive system tract.and the upper part of the Hartha Formation reflects deposition

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
The Role of Plasm Lipid Profile on RBC Aggregation and Sedimentation Changes in Diabetic Patients

The aggregation capacity of human reb blood cells lies between that of the non- aggregated arythrocyte and the remarkably full sedimentation. As the ability to aggregate is atributed to many factors such as the availability of macromolecules and plasma lipids, the role of plasm lipid profile on RBC aggregation and sedimentation changes in normal and diabetic patients is studied.Also serum lipid profile measurement (Total cholesterol, Triglyceride, HDL, LDL, VLDL) in normal and diabetic subjects were made. The principle of measurement includes detecting the transmitted laser light through a suspension of 10% diluted red blood cells in plasma. In all diabetics, the raulux formation and sedimentation rate is enhanced.

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The impact of inflammation on Resistin, Insulin and Troponin I in Acute Myocardial Infarction patients

Background: Myocardial Infarction (MI) is most commonly due to occlusion (blockage) of a coronary artery following the rupture of a vulnerable atherosclerotic plaque. It has been suggested that the adipose tissue may play an important role in mediating this chronic inflammatory process. Inflammatory responses are involved in the initiation and progression of atherosclerotic plaques. Resistin is a cysteine-rich polypeptide that is expressed at relatively lower levels in human adipocytes but higher levels in macrophages. Insulin is an important hormone as it regulates the level of glucose, in the blood. This protein is formed in specialized cells of the pancreas called beta islet cells.
Subjects and Methods:The study included 50 patient

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Ecology and Geographical Distribution for Six Species of the Genus Echinops L.(compositae) in Iraq

This study includes six species related to the genus Echinops L. (composite) grown in Iraq which are listed below: E.armatus Boiss. & Hausskn., E. bicolor Nabelek, E. cephalotes DC., E.haussknechtii Boiss., E. moulensis Rech., E. nitens Bornm., the geographical distribution and ecological preferences' were documented.
It has been also observed that this genus was distributed near waterfalls, vallies, road side, dry limestone, clay soil and hard rocky soil in Different heights. The most separated species was E.armatus and the least separated one was E.haussknechtii, the species was listed in diagram and distributed on a map.

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Publication Date
Wed Jun 24 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
CALCAREOUS NANNOFOSSILS AND CHEMOSTRATIGRAPHY OF THE EARLY APTIAN OCEANIC ANOXIC EVENT 1A FROM NORTHERN IRAQ

   Calcareous nannofossils were documented from the upper part of the Cretaceous Balambo Formation in northern Iraq with the aim of determining an evidence for the Oceanic Anoxic Event. A detailed investigation of the calcareous nannofossils led to the identification of twenty-four species. Regarding these data, Discolithus litterarius (Górka, 1957) was identified at the studied interval with the age of Early Aptian.

   Early Aptian assemblages are dominated by nannoconids that drop sharply within the D. litterarius nannofossil zone, which may be related to the nannoconid crisis recorded in the Early Aptian in the other parts of the world. This event is coincided by a decrease in CaCO3<

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Flame Atomic Emission and Colorimetric Methods for the Determination of Cephalexin Monohydrate in Pharmaceutical Preparations

We propose two simple, rapid, and convenient spectrophotometric methods which are described for the determination of cephalexin in bulk and its pharmaceutical preparations. They are based on the measurement of the flame atomic emission of potassium ion (in the first method) and colorimetric determination of the green colored solution at 610 nm formed after the reaction of cephalexin with potassium permanganate as an oxidant agent (in the second method) in basic medium. The working conditions of the methods are investigated and optimized. Beer's law plot shows a good correlation in the concentration range of 5-40?g ml-1. The detection limits are 2.573,2.814 ?g ml-1 for the flame emission photometric method and 1.844,2.016 ?g ml-1 for colo

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