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The use of electronic applications in the preparation of operational budgets: An applied research in one of the private sector companies for dairy industry / Baghdad
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A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem of study, the researchers concluded that it is necessary to use computers in reengineering the budget of balance sheet to save time and effort of preparation.

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Publication Date
Thu Dec 24 2020
Journal Name
Psychology And Education
The Use of Ergative Verbs to Background the Role of the Agent in two Selected Short Stories: A Syntactico-Semantic Study
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The study explores the use of ergative verbs in constructing clauses and their impact on the backgrounding of the agent's role in two selected short stories. Contrary to hypothesis No. 1, the research indicates that changes in sentence patterns don't affect the meaning of the process. Additionally, hypothesis No. 2 is refuted as the middle structure is found to highlight the agent's role in the science fiction short story, Terra Infirmum, rather than concealing it as hypothesized for "The Invisible Man." The analysis uncovers that writers utilize ergative processes to narrate stories in various ways, including transitive/active voice, intransitive/active voice, and transitive/passive voice. Furthermore, the findings suggest that writers emp

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Translation of Poetic Poem Into an Artistic Picture in the Achievement of Retention Among Fifth Grade Students
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The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the Financing Policy for Sustainable Social Development in Iraq for the Period (2014-2016)
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The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

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Publication Date
Thu Dec 20 2018
Journal Name
Al-adab Journal
An Evaluation of the "English for Iraq" Course for the Fifth Grade Secondary Schools
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Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

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Publication Date
Wed Mar 22 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
COLLABORATIVE RELATIONSHIP BETWEEN CONSUMER RIGHTS IN THE ALGERIAN MARKET.: COLLABORATIVE RELATIONSHIP BETWEEN CONSUMER RIGHTS IN THE ALGERIAN MARKET.
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The current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a st

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Impact of Putinism on the Russian-Ukrainian Conflict: an analysis of the contents of the speeches of Russian President Vladimir Putin on the causes of the Russian war on Ukraine in 2022
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this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t

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Publication Date
Tue May 28 2024
Journal Name
Investment Management And Financial Innovations
Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector
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In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Judge's Preaching to the Litigants and Witnesses An Applied Doctrinal Study on Judicial Decisions of Saudi Courts
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Abstract

Praise be to Allah and prayers and peace be upon our Prophet, Muhammad, his family and all of his companions,

This research addresses the issue of judge's preaching to the litigants and witnesses; it is a very significant issue since the judge cannot know the insides and facts, but it issues judgments based on the hearings. Since people are originally wrong-doing and ignorant, they, therefore, commit injustice, oppression, false adversarial, and false testimony. However, some people can possibly retreat and return to the right, after being inattentive or recalcitrant, by preaching. This fact led scholars to talk about the judge's preaching to litigant and witnesses and this research is conducted

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Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Variation in general formulas in the strength of its foundation and the reasons for the discrepancy
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A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation and diagnostic medicinal substance for regulating the thyroid gland
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Research included the preparation of medicinal substances ( propyl thiouracil). Which is the rule thiourea and related compounds a fundamental rule in preparation fall within the range of drugs of anti-thyroid activity (Antithyroid Drug ) , this drug prevents the thyroid hormone production against excessive activity of the thyroid gland .That the formation of iodine is important for their impact on hormone secretion thyroid , the two types, thyroxin or T4 is the main hormone ,Triiodothyronine or T3, and these hormones released by hormone regulator called (TSH) . Article attend thiourea treatment with an alcohol- soluble sodium and added to the interaction rule b- oxo ester after adjusting the PH=4 output ( propylthiouracil ) the

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