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The role of Nano-Accounting in the Rationalization of Accounting Performance: بحث تطبيقي في الشركة العامة للصناعات الكهربائية
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The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the advantages , and the mechanism of Nano-accounting  and the basic pillars upon which, the rationalized sides of accounting performance which traditionally played by the accountant as traditional accounting cycle as recording journal entries, posting ,balancing ,etc. which required changing the concept of accounting records to accounting notation, working on the development of the accounting from existing the accounting records to a good decisions maker, rationalize the principles and concepts of most the accounting and managerial systems as a result of changing  the accounting structure, and removing jamming informatics.by direct contact for all internal and external parties, can illustrate the applications of Nano-Accounting by  rationalized accounting performance in the  manufacturing as a society of the research, and at the General Company for Electrical Industries / air cooler motor plant  as a sample of the  search.

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of water resources in light of the challenges of water security in Iraq
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Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of investment in the marsh : a case study in the Marshlands of Maysan
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The search aims to find out the most important requirements for the success of marshes investment and maximize the expected returns of investment was marked by a problem find aquestion for availability requirements necessary for the success of marshes investment has a research community owners decision in the province Maysan the most important conclusions to the search is that the investment great importance in support of the economy and raising the cultural and social level, there is no investment successful but only with configure the investment environment appropriate economic, social, cultural, political, and security ways. the most important recommendations are working on the provision of the investment environment appropria

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Problematic of Public Budgeting Under Iraqi Legislation
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The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgetin

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
قياس مخاطر الائتمان المصرفي ودورها في تحقيق الافصاح المحاسبي بالمصارف العراقية: أطار مقترح
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Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Impact of empowerment and functional flexibility in evaluating worker performance :an empirical study
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This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extractio

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Numerical and experimental investigation on the performance of the capillary tube using R-134a and R-600a
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In this paper, isobutane (R-600a) is used as a suitable substitute for (R-134a) when changing the length of capillary tube. And the experimental data on capillary tube are obtained under different conditions such as (subcooling and ambient temperatures) on domestic refrigerator (9ft3 size), this data shows that (R-600a) a suitable substitute for (R134a) .The test presented a model for a steady state, two-phase flow in capillary tube for vapour compression system .The numerical model depends on conservation equations (mass, energy and momentum) as wall as the equation of state for refrigerant. The solution methodology was implemented by using finite difference techniques. The system results indicate that it is possible to change the refri

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The effect of negation in proving the pathology of the fundamentalists
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This research deals with the study of pathways in terms of the negative effect in proving them
And the fact of this influence among fundamentalists.
The research consists of two subjects and a conclusion.
In the first section, I learned about the terms in the title of the research:
Denial and pathology.
In the second section I reviewed the pathways of illness that affect exile in it
Five: the nodding, the fitting, the sounding, the division, the rotation, the inference
A description of the absence of evidence of non-reference to it. And I figured out how
Negation in it by striking some illustrative examples as fruit
Arising from the effect of negation in proving those routes.
As a result of this research, a

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Publication Date
Sat Jul 01 2017
Journal Name
International Journal Of Computer Networks And Wireless Communications
Performance Analysis of VoIP in Wireless Networks
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Voice over Internet Protocol (VoIP) is important technology that’s rapidly growing in the wireless networks. The Quality of Service (QoS) and Capacity are two of the most important issues that still need to be researched on wireless VoIP. The main aim of this paper is to analysis the performance of the VoIP application in wireless networks, with respect to different transport layer protocols and audio codec. Two scenarios used in the simulation stage. In the first scenario VoIP with codec G.711 transmitted over User Datagram Protocol (UDP), Stream Control Transmission Protocol (SCTP), and Real-Time Transport Protocol (RTP). While, in the second scenario VoIP with codec G.726 transmitted over UDP, SCTP, and RTP protocols. Network simulator

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Transparency and Its Impact on Achieving The Organizational Reputation.
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 This research test the relationship and the effect of an explanatory variable transparency in the organizational reputation responder variable by senior management in the departments of the Ministry of Housing and Construction centrally funded, As well as come  out among other recommendations contribute to the achievement of organizational reputation of the organizations surveyed. Given the importance of the research topic for the public sector and the community and the environment in which they operate researcher designed questionnaire containing (30) items, and collected data from (92) respondents, representing the research community (eight establishments) exclusively and comprehensively, relying descriptive analytic

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
(( الاخلاص في العمل وأثره في بناء المجتمع ))
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بسم الله الرحمن الرحيم

موضوع الإخلاص في العمل من الموضوعات الاجتماعية المهمة التي بها يرتقي المجتمع ، ولذلك جاءت آيات واحاديث كثيرة تحت على الإخلاص وترفع من شان المخلصين، وتبين اثره على المجتمع.

ولكن في وقتنا الحاضر قل المخلصون في عملهم، فنزل المجتمع الى ادنى المستويات ،ولما لهذا الموضوع من اهمية في وقتنا الحاضر فقد سلطت الضوء عليه لعلي اساهم في الارتقاء بمجتمعنا الى افضل المستويات.

ف

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