Preferred Language
Articles
/
jpgiafs-600
تصميم نموذج دعم قرار الاستبدال باستعمال المحاكاة
...Show More Authors

        تظهر الحاجة إلى الاستثمارات الرأسمالية من عدة مصادر كالحاجة إلى توسيع المنشآت الإنتاجية ، أو استجابة لحاجات المجتمع كشراء مكائن ومعدات لتخفيض تلوث الماء والهواء. أما أهم مصادر الحاجة لرؤوس الأموال فإنها تأتي من الموجودات الإنتاجية (باستثناء الأرض) ، حيث تستهلك هذه الموجودات (المكائن والآلات والعُدد) بشكل مستمر جراء الاستخدام ، فالمكائن، مثلا ، تسير دائما في طريقها نحو أكوام الخردة والبعض الآخر منها يصل إلى نهاية عمره الإنتاجي في نهاية كل سنة ، وأحيانا تصل الموجودات الإنتاجية إلى نهاية الطريق بسبب التقادم على الرغم من كونها صالحة للعمل ومن الأمثلة على ذلك الحواسيب الشخصية التي تتقادم بسرعة.

        إن أولى الأسبقيات التي تتطلب الحجم الأكبر من الاستثمارات الرأسمالية هي الحاجة لاستمرار عمل منشات الإنتاج (في قطاعي الصناعة والخدمات) بشكل كفوء ، فالموجودات الإنتاجية يمكن صيانتها أو استبدالها وبقدر تعلق الحاجة إلى رؤوس الأموال فان استبدال الموجودات يتطلب الجزء الأكبر من رؤوس الأموال المتاحة للشركة ، ولا تستهلك الموجودات الإنتاجية بأكملها مرة واحدة لان هذه الحالة لو تحققت فيكون من السهل معرفة تاريخ استبدالها ولكن بالمقابل تتضمن العديد من قرارات إدارة العمليات استثمار رؤوس أموال كبيرة ومن الأمثلة على ذلك توسيع الطاقة وإعادة الترتيب الداخلي والتكامل العمودي والأتمتة وتنصيب نظام خزين محوسب واستبدال تقنيات الإنتاج...... وغيرها.  ويستلزم الاستثمار في عمليات الاستبدال تعاون وظيفي متعدد Cross-Functional Coordination وبالأخص مع وظيفتي المالية والمحاسبة، إذ إن مثل هذه الاستثمارات المالية ينبغي أن تنسجم مع الخطط والقدرات المالية للشركة. فضلا عن ذلك ينبغي إخضاع الاستثمار في استبدال الموجودات الإنتاجية إلى واحد أو أكثر من أدوات التحليل لتثمين أو لتقييم اهميتها نسبة إلى البدائل المتاحة أمام الشركة.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Dynamics of Predator-prey Model under Fluctuation Rescue Effect
...Show More Authors

This paper presents a novel idea as it investigates the rescue effect of the prey with fluctuation effect for the first time to propose a modified predator-prey model that forms a non-autonomous model. However, the approximation method is utilized to convert the non-autonomous model to an autonomous one by simplifying the mathematical analysis and following the dynamical behaviors. Some theoretical properties of the proposed autonomous model like the boundedness, stability, and Kolmogorov conditions are studied. This paper's analytical results demonstrate that the dynamic behaviors are globally stable and that the rescue effect improves the likelihood of coexistence compared to when there is no rescue impact. Furthermore, numerical simul

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (3)
Scopus Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Laplace Distribution And Probabilistic (bi) In Linear Programming Model
...Show More Authors

The theory of probabilistic programming  may be conceived in several different ways. As a method of programming it analyses the implications of probabilistic variations in the parameter space of linear or nonlinear programming model. The generating mechanism of such probabilistic variations in the economic models may be due to incomplete information about changes in demand, pro­duction and technology, specification errors about the econometric relations presumed for different economic agents, uncertainty of various sorts and the consequences of imperfect aggregation or disaggregating of economic variables. In this Research we discuss the probabilistic programming problem when the coefficient bi is random variable

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Modified Mathematical Model of Tumor Treatment by Radiotherapy
...Show More Authors

In this research, a mathematical model of tumor treatment by radiotherapy is studied and a new modification for the model is proposed as well as introducing the check for the suggested modification. Also the stability of the modified model is analyzed in the last section.

View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Comparison of Some Suggested Estimators Based on Differencing Technique in the Partial Linear Model Using Simulation
...Show More Authors

In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

View Publication Preview PDF
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة طرائق تقدير معلمات توزيع كاما ذي المعلمتين في حالة البيانات المفقودة باستخدام المحاكاة
...Show More Authors

The estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some of reliability and Hazard estimation methods for Rayleigh logarithmic distribution using simulation with application
...Show More Authors

The question of estimation took a great interest in some engineering, statistical applications, various applied, human sciences, the methods provided by it helped to identify and accurately the many random processes.

In this paper, methods were used through which the reliability function, risk function, and estimation of the distribution parameters were used, and the methods are (Moment Method, Maximum Likelihood Method), where an experimental study was conducted using a simulation method for the purpose of comparing the methods to show which of these methods are competent in practical application This is based on the observations generated from the Rayleigh logarithmic distribution (RL) with sample sizes

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Semiparametric Bayesian Method with Classical Method for Estimating Systems Reliability using Simulation Procedure
...Show More Authors

               In this research, the semiparametric Bayesian method is compared with the classical  method to  estimate reliability function of three  systems :  k-out of-n system, series system, and parallel system. Each system consists of three components, the first one represents the composite parametric in which failure times distributed as exponential, whereas the second and the third components are nonparametric ones in which reliability estimations depend on Kernel method using two methods to estimate bandwidth parameter h method and Kaplan-Meier method. To indicate a better method for system reliability function estimation, it has be

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
...Show More Authors

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Moral Intelligence of Internal Auditors in Support of the Performance of Internal Audit Process - Study for Opinions of a Sample of Internal Auditors in Iraq
...Show More Authors

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 05 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF OPTIMUM CONDITIONS FOR REMOVAL OF HEAVY METAL ELEMENTS BY LOCALLY ISOLATED FUNGI Aspergillus niger.: STUDY OF OPTIMUM CONDITIONS FOR REMOVAL OF HEAVY METAL ELEMENTS BY LOCALLY ISOLATED FUNGI Aspergillus niger.
...Show More Authors

The best optimum temperature for the isolate was 30○C while the pH for the maximum mineral removal was 6. The best primary mineral removal was 100mg/L, while the maximum removal for all minerals was obtained after 8 hrs, and the maximum removal efficiency was obtained after 24 hrs. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/ minute. Inoculums of 5ml/ 100ml which contained 106 cell/ ml showed maximum removal for the isolate.

View Publication Preview PDF