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Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade

يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.

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Publication Date
Mon Aug 06 2018
Journal Name
Indian Journal Of Applied Research
STATISTICAL METHOD FOR SOLVING TRANSPORTATION PROBLEMS OF USING THE PROGRAMMING LANGUAGE MATLAB

Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Total luminescence (Chemiluminescence & Fluorescence)- FIA Method For The Determination of DL-Histidine

Histidine was determined via measurement of total luminescence (i:e creation of chemiluminescence and insitu irradiation of released light to an acceptor fluorophore molecule to  initiate fluorescence from fluorescien molecule in flat – spiral micro cell designed for this measurement . A detailed description of robust linear equation for the range of 0.002 – 0.05 mol.L-1 for a sample size of 70 µL with a correlation coefficient of 0.9879 and a coefficient of determination of 97.59% while for a quadratic model of the same concentration range was 0.9881 correlation coefficient and 97.63% coefficient of determination. Analysis of variance was conducted for both kinds of models . It indicated that their was no significa

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Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Physical Education
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Publication Date
Wed Dec 01 2021
Journal Name
Civil And Environmental Engineering
Investigating the Critical Success Factors for Water Supply Projects: Case of Iraq
Abstract<p>Water supply projects (WSP) requires high plan information, specialized capabilities, capable human resources, and high administrative capacity. However, in the developing countries, particularly in Iraq, these projects experience a lack of a large number of these necessities, which shows the need to identify the critical success factors (CSFs). Accordingly, the objectives of this research are to investigate the CSFs for WSP and their significance among the construction (public and private) and education sectors. To achieve this, first we have carried out a comprehensive literature review of the CSFs for WSP. Second, we administrated a questionnaire survey to 260 construction experts </p> ... Show More
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Publication Date
Wed Nov 28 2018
Journal Name
International Journal Of Engineering & Technology
Finite Element Analysis for The Response of URM Walls Supporting RC Slab

The aim for this research is to investigate the effect of inclusion of crack incidence into the 2D numerical model of the masonry units and bonding mortar on the behavior of unreinforced masonry walls supporting a loaded reinforced concrete slab. The finite element method was implemented for the modeling and analysis of unreinforced masonry walls. In this paper, ABAQUS, FE software with implicit solver was used to model and analyze unreinforced masonry walls which are subjected to a vertical load. Detailed Micro Modeling technique was used to model the masonry units, mortar and unit-mortar interface separately. It was found that considering potential pure tensional cracks located vertically in the middle of the mortar and units show

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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Haemoglobin Epsilon as a Biomarker for the Molecular Detection of Canine ‎Lymphoma

Lymphoma is a cancer arising from B or T lymphocytes that are central immune system ‎components. It is one of the three most common cancers encountered in the canine; ‎lymphoma affects middle-aged to older dogs and usually stems from lymphatic tissues, ‎such as lymph nodes, lymphoid tissue, or spleen. Despite the advance in the management of ‎canine lymphoma, a better understanding of the subtype and tumor aggressiveness is still ‎crucial for improved clinical diagnosis to differentiate malignancy from hyperplastic ‎conditions and to improve decision-making around treating and what treatment type to use. ‎This study aimed to evaluate a potential novel biomarker related to iron metabolism,

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Wang-Ball Polynomials for the Numerical Solution of Singular Ordinary Differential Equations

This paper presents a new numerical method for the solution of ordinary differential equations (ODE). The linear second-order equations considered herein are solved using operational matrices of Wang-Ball Polynomials. By the improvement of the operational matrix, the singularity of the ODE is removed, hence ensuring that a solution is obtained. In order to show the employability of the method, several problems were considered. The results indicate that the method is suitable to obtain accurate solutions.

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
The Effect of Rubber Crumbs on Marshall Properties for Warm Mix Asphalt

A new pavement technology has been developed in Highway engineering: asphalt pavement production is less susceptible to oxidation and the consequent damages. The warm mix asphalt (WMA) is produced at a temperature of about (10-40) oC lower than the hot asphalt paving. This is done using one of the methods of producing a WMA. Although WMA's performance is rather good, according to previous studies, as it is less susceptible to oxidation, it is possible to modify some of its properties using different materials, including polymers. Waste tires of vehicles are one of the types of polymers because of their flexible properties. The production of HMA, WMA, and WMA modified with proportions of (1, 1.5, and 2%) of rub

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Publication Date
Thu Jan 11 2024
Journal Name
Research Square
Exploring the Potential of Terrestrial Isopoda, Porcellionides cingendus, for Assessing Environmental Sustainability
Abstract<p><bold>Introduction:</bold> Environmental sustainability is crucial for maintaining diverse and productive biological systems. Terrestrial isopods, such as Porcellionides cingendus, are known for their environmentally friendly characteristics and adaptability. This study explores the potential of <italic>P. cingendus</italic> in improving environmental sustainability. <bold>Methods:</bold> Samples of P. cingendus were collected from various locations and reared in controlled environments. Waste consumption efficiency was evaluated by measuring the consumption of various cellulosic wastes over 15 days. Statistical analysis was performed using One-Way ANOVA. <jat></jat></p> ... Show More
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Publication Date
Fri Jan 01 2010
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Evaluation of The Nuclear Data on(α,n)Reaction for Natural Molybdenum

The cross section evaluation for (α,n) reaction was calculated according to the available International Atomic Energy Agency (IAEA) and other experimental published data . These cross section are the most recent data , while the well known international libraries like ENDF , JENDL , JEFF , etc. We considered an energy range from threshold to 25 M eV in interval (1 MeV). The average weighted cross sections for all available experimental and theoretical(JENDL) data and for all the considered isotopes was calculated . The cross section of the element is then calculated according to the cross sections of the isotopes of that element taking into account their abundance . A mathematical representative equation for each of the element

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