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(2002-2021) تقدير وتحليل دالة التكاليف لشركة ديالى العامة خلال المدة
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The study aims to diagnose the levels of total costs borne by the Diyala State Company, then estimate and analyze the quantitative relationship between the different items of these costs, in addition to the impact of the productive activity on them. This was done by choosing the different variables affecting the costs and their different items for the company under study, and relying on the data issued by the company during the period (2002-2021), based on a methodology that combines the descriptive and econometric methods in order to estimate and analyze the cost function in the concerned company. According to the estimated function of the costs of the company under study, the study concluded that the value of production affects the total costs by 56.7%, salaries and wages by 58.1%, commodity requirements by 40.5%, 12.4% for the impact of service requirements on costs, and a rate of 1.4% for interests and land rents. With the exclusion of a number of items for the financial costs incurred by the company as a result of not exceeding the statistical, standard and economic tests. Also, the results of the time parameter T, which expresses the level of technological change within the Diyala State Company, proved its suffering from the obsolescence of machines and machines. The results of the dummy variable parameter DV showed the negative impact of unstable conditions on the cost levels of the company under study.

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Estimation of Parameters for the Gumbel Type-I Distribution under Type-II Censoring Scheme
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This paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Estimating the Population Mean in Stratified Random Sampling Using Combined Regression with the Presence of Outliers
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In this research, the covariance estimates were used to estimate the population mean in the stratified random sampling and combined regression estimates. were compared by employing the robust variance-covariance matrices estimates with combined regression estimates by employing the traditional variance-covariance matrices estimates when estimating the regression parameter, through the two efficiency criteria (RE) and mean squared error (MSE). We found that robust estimates significantly improved the quality of combined regression estimates by reducing the effect of outliers using robust covariance and covariance matrices estimates (MCD, MVE) when estimating the regression parameter. In addition, the results of the simulation study proved

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Crossref (2)
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Publication Date
Fri Nov 10 2017
Journal Name
Al–bahith Al–a'alami
Qualitative Research in Public Relations An Analytical: Study of Public Relations› Researches in Iraq from 1989 to 2016
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In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character

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Crossref
Publication Date
Tue Mar 19 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Material Removal Rate and Temperature in Magnetic Abrasive Finishing Process for Stainless Steel 304
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The effect of the magnetic abrasive finishing (MAF) method on the temperature rise (TR), and material removal rate (MRR) has been investigated in this paper. Sixteen runs were to determine the optimum temperature in the contact area (between the abrasive powder and surface of workpiece) and the MRR according to Taguchi orthogonal array (OA). Four variable technological parameters (cutting speed, finishing time, working gap, and the current in the inductor) with four levels for each parameter were used, the matrix is known as a L16 (44) OA. The signal to noise ratio (S/N) ratio and analysis of the variance (ANOVA) were utilized to analyze the results using (MINITAB17) to find the optimum condition and identify the significant p

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving customer satisfaction by booking electronic flight tickets via the Internet of Things technology
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Abstract:

                The aim of this research is to highlight the importance of achieving customer satisfaction by using information technology and Internet networks in the process of purchasing flight tickets, and switching from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchasing process, as well as saving time, effort and costs for the customer. The researcher used the deductive approach in linking the variables (achieving customer satisfaction and Internet of Things technology for booking electronic tickets)

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
الظواهر الظواهر الاجتماعية في بغداد من خلال كتاب الظرف والظرفاء لابي الطيب الوشاء(ت320هـ)
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 the study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Capability of The Iraqi Banking Sector of Commitment to Implementing the Act: (FATCA)Through The Specialized Computerized Program
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The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
غسل الحيض من خلال كتاب شرح ابن كمال باشا على أول الهداية ( دراسة وتحقيق )
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This study deals with the field of acieving the manuscripts of Islamic sciences by the great Imam ibn Kamal Pasha, but the mentioned book requires a great effort to explain what it contains of sciences, and to appear what it has contained

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Ibn Al Anbari grammatical inferences On   Abu Hatim al-Sijistani through his book Clarify the stay and start
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Ibn al-Anbari, however, turned to Abu Hatim al-Sijistani in eleven places of his book ((clarify the endowment and start)). The study showed that the right and right was with the son of Anbari and that what went to Sistani saying uniqueness, and contrary to the vast majority of scientists. The study also showed that the science of grammar affects the endowment and initiation, as the study showed that the science of endowment and initiation is one of the important sciences of the Koran, which must be carefully received, researchers.

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