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Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be chosen method statements additional to financial statements, the statement of the reasons for the interest at fair value and the appropriateness of fair value in the decision-making, research found that the fair value of one of the measures most appropriate to take decisions and also that the principle of historical cost is the measure most reliable but it is not appropriate to take decisions because of information that The events provided by the principle of the past, so the information from those historic events.

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Publication Date
Thu Jul 20 2023
Journal Name
Polymers In Medicine
Effect of subinhibitory doses of rifaximin on in vitro Pseudomonas aeruginosa adherence and biofilm formation to biotic and abiotic surface models
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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Risk Analysis of Projects Accordance with the Professional Project Management System: A case- Study Mansur Construction Contracting Company here
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The research aims to identify the risks faced by projects and work on the administration, such as those risks by using professional Project Management System (Project Management Professional) by identifying those risks and their impact on the objectives of the project, if they occur and to provide appropriate responses to Ha.autam search application on the draft Law Faculty port by the General Mansour Construction Contracting company has been using a method personal interview with the heads of departments and project managers in the Al-Mansour and tools descriptive and quantitative analysis as was used (likelihood and impact of risk analysis, Ai_kaoa scheme Sbb- effect, analysis of probability and impact, risk matrix (probability

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Experimental Evaluation of the Strut-and-Tie Model Applied to Deep Beam with Near-Load Openings
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It is commonly known that Euler-Bernoulli’s thin beam theorem is not applicable whenever a nonlinear distribution of strain/stress occurs, such as in deep beams, or the stress distribution is discontinuous. In order to design the members experiencing such distorted stress regions, the Strut-and-Tie Model (STM) could be utilized. In this paper, experimental investigation of STM technique for three identical small-scale deep beams was conducted. The beams were simply supported and loaded statically with a concentrated load at the mid span of the beams. These deep beams had two symmetrical openings near the application point of loading. Both the deep beam, where the stress distribution cannot be assumed linear, and the ex

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Measurement of the distance to the central stars of Nebulae by using Expansion methods with Alladin Sky Atlas
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Abstract<p>The usual methods of distance determination in Astronomy parallax and Spectroscopic with Expansion Methods are seldom applicable to Nebulae. In this work determination of the distances to individual Nebulae are calculated and discussed. The distances of Nebulae to the Earth are calculated. The accuracy of the distance is tested by using Aladin sky Atlas, and comparing Nebulae properties were derived from these distance made with statistical distance determination. The results showed that angular Expansions may occur in a part of the nebulae that is moving at a velocity different than the observed velocity. Also the results of the comparison of our spectroscopic distances with the trig</p> ... Show More
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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Design Consolidate Cost Accounting System For Economic Entities
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      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of banking performance according to the CAMELS model An applied study of Al-Mansour Investment Bank for the period 2014-2018.
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The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity, and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total a

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
work alienation and its impact on Job Satisfaction Applied Research
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The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Throughput Accounting in Maximizing Profits: Application Search in the General Company for Textile Industry / Cotton Factory
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        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

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Publication Date
Sat Aug 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
A comparison of some forecasting models to forecast the number of old people in Iraqi retirement homes
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Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using BoxJenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2)

Publication Date
Thu Aug 13 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
A comparison of some forecasting models to forecast the number of old people in Iraqi retirement homes
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Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using Box-Jenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2).

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