The researchers have a special interest in studying Markov chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one of the ministries. Results are analyzed by applying Maximum likelihood estimation and Ordinary least squares methods resulting a stable transitional probability matrix and predicting each studied case and any behavior may take in the future.
Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.
To give aclear picture about performance must be used compound measure, that was best than single measure.
Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.
the history of Damascus by Ibn ' asaakir d. 571 a.h. 1272 m from local histories books concerned with male citizen narrators, to distinguish between rate and Rob them, this book is more a history of Islamic heritage books on Islamic City, and if we know that Ibn ' asaakir translated it for personal
This research deals with what so called concept of The Human Model and how Iraqi Media concerns of this concept practically as it plays a key role in attracting readers, on the first hand. On the second, it is important to shed light on the scientific desire of the Iraqi Media and how it deals with this contemporary trend especially in editorial media.
The importance of the research stems from the fact that it alerts to a new stream of modern trends in journalistic writing, according to many modern Arab and foreign media studies; and to the importance of employing human modeling in dealing with facts, events, issues and problems in various editorial arts within their effective influence in concilia
... Show MoreIn The Name of Allah Most Gracious Most Merciful
Scholars, past and present, have paid attention to the books of Fasting and Hajj, and they have compiled literature on that, and they have written treatises and researches. The best days, and as for the pilgrimage, it is one of the great pillars of Islam, which God Almighty has distinguished by making its rituals in the best of places, which is the Sacred House of God.
The accounting information that is produced by any System a user either entering or leaving, since the needs of the users began to evolve where he became the information provided by the current reporting system that does not meet their requirements in terms of users began to demand information, more quickly, and as a result of the needs of the user accounting system and the development of information and communications technology has emerged a new system (real- time reporting system), which has the ability to produce information at the moment of data gathered, it is no longer dependent on local circumstance, but this case has become a global response where the computer has become a cornerstone of the culture of the communi
... Show MoreThis paper tries to understand the poetic reference in the images of woman, she-camel, horse and their manifestations in Tarafah-ibnulAbd's poetry. There has got my attention the fact that these three images have their own distinct taste which is characterised by a clear rhythm, let alone the lively nature that is filled with liveliness and activity to be in harmony with the poet's youth. For these three images represented the best manifestations of his psychological and artistic poetics. The paper adopts an artistic analysis to arrive at the psychological aspects of these experiences-the woman, the she-camel, and the horse- and to understand the functions of their images and symbolic reference.
This study aims to deliver the woman’s image and to unveil on how to be introduced in the TV series. The research is based on the survey method-using content analysis tool. The research sample represented in the TV series produced by the IMN, which were displayed in 2014 and used the pattern of Margaret Gallagher to analyze the content of the series in accordance with the frame analysis theory.
The study came up with declination of the woman’s representation compared with man in Iraqi TV drama, also the study finds that the series introduced the woman according to the personal, social, political, and economic frames in a standardizing method. It focuses on the characteristics always attributed to it as showing her obedient of the
Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu
... Show MoreThe Arab realized that proverbs and their stories had a great literary and linguistic significance, accordingly, they collected them from their sources and wrote them down. Thus, researchers went in studying them in different directions. The aim of the present research is thus to study the stories of proverbs in the Holy Qur’an, Prophet’s hadiths, and in the sayings of Arabs. Such a study helps to show the extent of the relevance of their stories to the proverbs, their literary values, the points of convergence between them and what they highlight, and the extent of their proximity to reality. It further helps to determine the factors that contributed to the transformation of Quranic verses, Prophet’s hadiths, and some phrases of s
... Show Moreتعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم
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