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Role of statement of cash flow in forecasting in the global financial crisis 2008: An analytical study for The American Company (Freddie Mac)
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On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more defectiveness to effected considerable number of investors was doing used relevance analytic procedures for security on its investments.

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
External treatments for the space between the institute and the contrast in contemporary theater
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Theater is a renewed art until this moment, and it does not stray from its components from life and its spaces in general, but rather is derived from them according to characteristics and directions intended to differ based on finding other, more effective solutions, Therefore, the research entitled (Extractive treatments of the space between tradition and contrast in contemporary theater) consists of four chapters. The first chapter came under the title (the methodological framework). Where he dealt with the research problem and then the importance of the research and the goal of the research as well as the objective, temporal and spatial limits of the research, In addition to defining the terminology and then finding the procedural ter

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Priorities for the reconstruction of religious buildings in the old city of Mosul using Expert Choice program
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This paper attempts to shed light on the most influential factors in the importance of religious buildings were destroyed because of the recent war due to the control of terrorist gangs of ISIS over the city of Mosul, and to prioritize their reconstruction and their role in reviving the historical center of Mosul.

The research’s problem emerged in the lack of knowledge about the identifying the most influential factors in the importance of religious buildings and utilizing them to prioritize their reconstruction. This study aims to analyze the factors influencing the importance of religious buildings using the Expert Choice software through the Analytic Hierarchy Process (AHP) to reach an analysis of their weights and propose p

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Publication Date
Sun Jun 30 2024
Journal Name
Modern Sport
The effect of an educational curriculum using virtual reality glasses in improving some kinetic abilities and learning freestyle swimming for first-year primary school students
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هدفت الدراسة الى الاهتمام واستغلال ماهو جديد من تقنيات واجهزة حديثة في تعليم السباحة الحرة عن طريق توجيه الاطفال على تطوير مداركهم واستيعابهم بالتطور التكنولوجي الذي يتناوله العالم ،قامت الباحثتان باعداد منهج تعليمي باستخدام نظارة الواقع الافتراضي وذالك بتوفير بيئة مشابهة للبيئة الحقيقية تحاكي مدارك عقول الاطفال في عالم افتراضي لتتكون صورة كاملة عن مهارات السباحة الحرة ،ومن هنا اتت المشكلة نتيجة تعل

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Publication Date
Tue Dec 13 2011
Journal Name
Iraqi Journal Of Laser
Liver Repair in Rabbits Using 532 nm Nd:YAG Laser; In Vivo Study
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The main goal of this in vivo study was to evaluate the effect of 532nm Q-switched Nd: YAG Laser in combination with Human Serum Albumin 20% concentration (as a welding aid) on the liver tissue repair clinically, and histologically. The animals used in this study were 21 male rabbits divided into three main groups: control group (3 rabbits), conventionally treated group (9 rabbits) and Laser treated group (9 rabbits). Each two main groups (conventional and laser treated) consist of three sub-groups depending on the response evaluation at three different periods. The Laser group was treated using 532nm Q-switched Nd: YAG laser after adding human serum albumin immediately on the incised liver’s tissue. The energy of was 460mJ, and 4Hz fr

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The research is based on a thesis not discussed: Test the strategy of the General Organization based on the model Wichler and Bakov A case study at the Iraqi Ministry of Interior
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The study aimed at identifying the strategic gaps in the actual reality of the management of public organizations investigated to determine the strategy used based on the study model. The study relied on the variable of the general organization strategy in its dimensions (the general organization strategy, the organization's political strategy and the defense strategy of the organization) The sample of the study was (General Directorate of Traffic, Civil Status Directorate and Civil Defense Directorate), formations affiliated to the Ministry of the Interior, for the importance of the activity carried out by these public organizations by providing them In order to translate the answers into a quantitative expression in the analysi

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Publication Date
Sat Jul 01 2023
Journal Name
American Journal Of Economics And Business Innovation
The Effect of Workplace Stress on Employee Engagement, the Mediation Role of Leadership Style
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The aim of the current study was to investigate the impact of workplace stress on employee engagement within Iraqi universities through the mediator role of leadership style. Work-related stress and non-work-related stress were identified as representing workplace stress. Employee engagement has been measured through three types: social engagement, affective engagement, and intellectual engagement. Two types of leadership styles have been tested: directive and participative leadership. the structural equation Modeling was used to test the study model. A sample of 245 employees in Iraqi universities, including university professors, was targeted. Only 214 respondents participated in the survey. The results showed that non-work-relate

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
The Role of Annealing Temperature on the Optical Properties of Thermally Deposited CdTe Films
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A polycrystalline CdTe film has been prepared by thermal evaporation technique on glass substrate at substrate temperature 423 K with 1.0 m thicknesses. The film was heated at various annealing temperature under vacuum (Ta =473, 523 and K). Some of physical properties of prepared films such as structural and optical properties were investigated. The patterns of X-ray diffraction analysis showed that the structure of CdTe powder and all films were polycrystalline and consist of a mixture of cubic and hexagonal phases and preferred orientation at (111) direction.
The optical measurements showed that un annealed and annealed CdTe films had direct energy gap (Eg). The Eg increased with increasing Ta. The refractive index and the real p

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Islamic subject teacher and his role in Education
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Using the traditional methods in teaching Islamic subject have neglected student's role and focus mainly toward teacher. Thus, the role of student in teaching process would take a negative side: following these methods cannot achieve the educational objectives of Islamic subject. Teachers who give Islamic subject do not have a full knowledge of the appropriate techniques in teaching. They lack the scientific background that qualify them for teaching. The weakness of knowledge that face Islamic teachers have arisen over different stages of education which showed their lacking in the provision of intonation and interpretation of the Quran as well as the utterance of Prophet Mohammed Hadiths. It takes time to train teachers to do a

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Publication Date
Thu Sep 11 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the cleaning efficiency of the isthmus using different rotary instrumentation techniques (In vitro study)
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Background: The aims of the study were to evaluate the unclean/clean root canal surface areas with a histopathological cross section view of the root canal and the isthmus and to evaluate the efficiency of instrumentation to the isthmus using different rotary instrumentation techniques. Materials and Methods:The mesial roots of thirty human mandibular molars were divided into six groups, each group was composed of five roots (10 root canals)which prepared and irrigated as: Group one A: Protaper system to size F2 and hypodermic syringe, Group one B: Protaper system to size F2 and endoactivator system, Group two A:Wave One small then primary file and hypodermic syringe, Group two B:Wave One small then primary file and endoactivator system, Gr

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Publication Date
Mon May 29 2023
Journal Name
Russian Law Journal
LEGAL RULES GOVERNING THE DURATION OF THE CONTRACT IN ITS PERIOD OF FORMATION (COMPARATIVE LEGAL STUDY)
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The duration of the contract is a legal term first provided for in French Amendment Decree No. 131/2016, and given the increasing importance of time in contracts, we have chosen to study the legal rules governing time at the formative stage by drawing on changes in French law compared to both Iraqi and Egyptian laws. Article 1102 of French Amendment Decree No. 131/2016 stipulates that: "Everyone is free to contract or not to contract, to choose the person with whom he contracts, and to determine the content and form of the contract within the limits established by law." Contractual freedom does not permit a breach of the rules relating to public order), as well as article 1104, which provides for (contracts must be nego

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