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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
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Re-engineering Business Processes in Continuous Improvement: Exploratory Statement of The Views of a Sample of The Faculties in The Law, Administration and Economy- University of Baghdad
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The present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching

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Publication Date
Tue Sep 27 2022
Journal Name
Al–bahith Al–a'alami
The Iraqi satellite channel marketing the Iraqi national identity during the protests: Research extracted from a doctoral thesis
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The escalating development of technology is one of the distinctive features of the communication environment in the field of sending and receiving satellite broadcasts of television channels in general and Iraqi satellite channels in particular, which contributed to the wide and rapid spread and reaching outside the drawn boundaries and bypassing even natural obstacles, and what is important in this is the communication content that these broadcasts Channels and its impact on the recipient due to the media, cultural, educational and entertainment content it provides, and in our research we will analyze the communication content of the Iraqi satellite channel by choosing one of its dialogue programs that coincided with the events of the l

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Transformational leadership and its role in organizational success An analytical study of the views of a sample of employees at the Faculty of Education, Samarra University
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This research aims to know the role of transformational leadership in the organizational success of the College of Education at Samarra University. The researcher adopted the analytical descriptive method in analyzing the research problem. The research included two main hypotheses that resulted in four hypotheses that were subjected to statistical tests. A sample of (54) The researcher used the survey method as a main tool for collecting data and information as well as visits and structured interviews that took place during the period of application. The research reached a set of conclusions and recommendations among the conclusions that there is an art relationship There is a strong and moral impact between transformational lead

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Developing Arabic License Plate Recognition System Using Artificial Neural Network and Canny Edge Detection
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            In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Job Enrichment in Building Differentiation Strategy Service: Analytical Exploratory Study of the Views of a Sample of the General Managers and Heads of Departments and Officials of the People in the General Establishment of Civil Aviation
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According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

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Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Fuzzy Control of the Robotic Hands Catching Force Using Muscle Wires Actuator
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The aim of this research is controlling the amount of the robotic hand catching force using the artificial muscle wire as an actuator to achieve the desired response of the robotic hand in order to catch different things without destroying or dropping them; where the process is to be similar to that of human hand catching way. The proper selection of the amount of the catching force is achieved through out simulation using the fuzzy control technique. The mechanism of the arrangement of the muscle wires is proposed to achieve good force selections. The results indicate the feasibility of using this proposed technique which mimics human reasoning where as the weight of the caught peace increases, the force increases also with approximatel

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Finding the best estimation of generalized for failure rates by using Simulation
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The statistical distributions study aimed to obtain on best descriptions  of variable sets phenomena, which each of them got one behavior of that distributions .  The estimation operations study for that distributions considered of important things which could n't canceled in variable behavior study, as result  this research came as trial for reaching to best method for information distribution estimation which is generalized linear failure rate distribution, throughout studying the theoretical sides by depending on statistical posteriori methods  like greatest ability, minimum squares method and Mixing method (suggested method).        

The research

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effects of trade policy on the diversification of Iraqi exports after 2003 compared to the Malaysian experience
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Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social responsibility and its role in enhancing the quality of services: an analytical study of the views of a sample of employees in the Directorate of Electricity Distribution Nineveh / Center
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The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determination of Manganese (II) using Flow Injection Analysis with Chemiluminescence detection
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The determination of manganese (II) using flow injection analysis with chemiluminescence detection was investigated. Mn2+ in sample solutions injected into a carrier stream of sodium bismuthate (NaBiO3) were oxidised to form MnO4- ions which were capable of producing luminescence after reaction with luminol/KOH in a flow cell. The linear range of the system is from 20 to 80 mg/L with a detection limit 8 mg/L. The proposed system is suitable for determination of Mn2+ in steel alloys after dissolution, filtration and dilution at a rate of approximately 60 samples per hour with a relative standard deviation (RSD)1.2%. Statistical comparison between the proposed system and standard spectrophotometric method revealed that there is no signific

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