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" Forecasting Future Cash Flows Using the Metrics of Cash Flow and the Accounting Return "
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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
Wed May 10 2023
Journal Name
Journal Of Engineering
ANALYTICAL SOLUTION OF UNSATURATED SOIL WATER FLOW FROM A POINT SOURCE
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Water flow into unsaturated porous media is governed by the Richards’ partial differential equation expressing the mass conservation and Darcy’s laws. The Richards’ equation may be written in three forms,where the dependent variable is pressure head or moisture content, and the constitutive relationships between water content and pressure head allow for conversion of one form into the other. In the present paper, the “moisture-based" form of Richards’ equation is linearized by applying Kirchhoff’s transformation, which
combines the soil water diffusivity and soil water content. Then the similarity method is used to obtain the analytical solution of wetting front position. This exact solution is obtained by means of Lie’s

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
NUMERICAL INVESTIGATION OF DEVELOPING LAMINAR FLUID FLOW THROUGH RECTANGULAR ANNULUS DUCT
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The laminar fluid flow of water through the annulus duct was investigated numerically by ANSYS fluent version 15.0 with height (2.5, 5, 7.5) cm and constant length (L=60cm). With constant heat flux applied to the outer duct. The heat flux at the range (500,1000,1500,2000) w/m2 and Reynolds number values were ≤ 2300. The problem was 2-D investigated. Results revealed that Nusselt number decrease and the wall temperature increase with the increase of heat flux. Also, the average Nusselt number increase as Re increases. And as the height of the annulus increase, the values of the temperature and the local and average Nusselt number increase.

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Numerical Simulation of Flow in Rectangular Duct with Different Obstruction Heights
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       In this study, a simulation model inside a channel of rectangular section with high of (0.16 m) containing two rectangular obstruction plates were aligned variable heights normal to the direction of flow, use six model of the obstructions height of (0.059, 0.066, 0.073, 0.08 and 0.087 m) were compared with the flow behavior of the same duct without obstructions. To predict the velocity profile, pressure distribution, pressure coefficient and turbulence kinetic energy flow of air, the differential equations which describe the flow were approximated by the finite volumes method for two dimensional, by using commercial software package (FLUENT) with standard of k-ε model two dimensions turbulence flow.

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Publication Date
Fri Jul 01 2022
Journal Name
Journal Of Engineering
Conjugate Heat Transfer of Laminar Air Flow in Rectangular Mini Channel
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Conjugate heat transfer has significant implications on heat transfer characteristics, particularly in thick wall applications and small diameter pipes. In this study, a three-dimensional numerical investigation was carried out using commercial CFD software “ANSYS FLUENT” to study the influence of conjugate heat transfer of laminar flow in mini channels at constant heat flux wall conditions. Two parameters were studied and analyzed: the wall thickness and thermal conductivity and their effect on heat transfer characteristics such as temperature profile and Nusselt number. Thermal conductivity of (0.25, 10, 202, and 387) W/m2C and wall thickness of (1, 5, and 50) mm were used for a channel of (1*2) mm cross

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of organizational trust dimension in customer relationship management: Applied research in the general ethnic insurance company
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Abstract:

               The aim of the research is to verify the role of organizational trust as an “administrative” dimension of objective importance in the relationships adopted by the Iraqi General Insurance Company with customers, as it is one of the basic pillars in building and succeeding companies, which allows the provision of services with high confidence through the customer relationship management system in order to achieve The company's goal is to gain new customers, retain current customers, increase work in insurance companies, and develop the national economy by increasing the company's sales and profitability. The research

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Distinguishing Shapes of Breast Cancer Masses in Ultrasound Images by Using Logistic Regression Model
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The last few years witnessed great and increasing use in the field of medical image analysis. These tools helped the Radiologists and Doctors to consult while making a particular diagnosis. In this study, we used the relationship between statistical measurements, computer vision, and medical images, along with a logistic regression model to extract breast cancer imaging features. These features were used to tell the difference between the shape of a mass (Fibroid vs. Fatty) by looking at the regions of interest (ROI) of the mass. The final fit of the logistic regression model showed that the most important variables that clearly affect breast cancer shape images are Skewness, Kurtosis, Center of mass, and Angle, with an AUCROC of

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Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Simulation Study of Mass Transfer Coefficient in Slurry Bubble Column Reactor Using Neural Network
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The objective of this study was to develop neural network algorithm, (Multilayer Perceptron), based correlations for the prediction overall volumetric mass-transfer coefficient (kLa), in slurry bubble column for gas-liquid-solid systems. The Multilayer Perceptron is a novel technique based on the feature generation approach using back propagation neural network. Measurements of overall volumetric mass transfer coefficient were made with the air - Water, air - Glycerin and air - Alcohol systems as the liquid phase in bubble column of 0.15 m diameter. For operation with gas velocity in the range 0-20 cm/sec, the overall volumetric mass transfer coefficient was found to decrease w

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Performance Evaluation of Mobility Models over UDP Traffic Pattern for MANET Using NS-2
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  The current study presents the simulative study and evaluation of MANET mobility models over UDP traffic pattern to determine the effects of this traffic pattern on mobility models in MANET which is implemented in NS-2.35 according to various performance metri (Throughput, AED (Average End-2-end Delay), drop packets, NRL (Normalize Routing Load) and PDF (Packet Delivery Fraction)) with various parameters such as different velocities, different environment areas, different number of nodes,  different traffic rates, different traffic sources, different pause times and different simulation times .  A routing protocol.…was exploited AODV(Adhoc On demand Distance Vector) and RWP (Random Waypoint), GMM (Gauss Markov Model), RPGM (Refere

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of the parameter of the Pareto distribution manual Using the general mediator estimator
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Estimation of the tail index parameter of a one - parameter Pareto model has wide important by the researchers because it has awide application in the econometrics science and reliability theorem.

Here we introduce anew estimator of "generalized median" type and compare it with the methods of Moments and Maximum likelihood by using the criteria, mean square error.

 The estimator of generalized median type performing best over all.

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Publication Date
Thu Mar 21 2019
Journal Name
Biochemical & Cellular Archives
EVALUATION OF THE POTASSIUM AVAILABILITY IN THE SALINE SOILS USING THE THERMODYNAMIC CRITERION
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