The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

دُرِست العوامل المؤثرة في عدد ساعات تجهيز الكهرباء في مدينة بغداد، وتكونت عينة الدراسة من (365) مشاهدة يومية لعام 2018، وتمثلت بستة متغيرات استعملت في الدراسة. كان الهدف الرئيس هو دراسة العلاقة بين هذه المتغيرات، وتقدير تأثيرات المتغيرات التنبؤية في المتغير التابع (عدد ساعات تجهيز الكهرباء في مدينة بغداد). ولتحقيق ذلك استعملت نمذجة المعادلات الهيكلية/ تحليل المسار وبرنامج AMOS

This paper develops a nonlinear transient three-dimensional heat transfer finite element model and a rate independent three-dimensional deformation model, developed for the CO₂ laser welding simulations in Al-6061-T6 alloy. Simulations are performed using an indirect coupled thermal-structural method for the process of welding. Temperature-dependent thermal properties of Al-6061-T6, effect of latent heat of fusion, and the convective and radiative boundary conditions are included in the model. The heat input to the model is assumed to be a Gaussian heat source. The finite element code ANSYS12, along with a few FORTRAN subroutines, are employed to obtain the numerical results. The benefit of the proposed methodology is that it

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

Deixes belong to the field of both semantics and  pragmatics as they lie in the edge of these two fields. Pragmatically, they are concerned with the relationship between the structure of a language and the contexts. The present work aims at analyzing the use of deixes using Levinson’s (1983) and Yule's (1996) concept of deixes, where the latter maintained that the referents of the deixes cannot be realized apart from the context where they are used. He added that the contextual information of certain utterances involves information about the participants (the speaker and the addressee), the time and the place. Consequently, a qualitative- descriptive approach has been adopted to meet the objective of the study which reads, “exam

This study aims to apply the theory of "Text from Text and the Plus Dimension" in the analysis of the Prophetic discourse found in the section on the virtues of knowledge and scholars from Imam Sahih al-Bukhari's book. This section covers several topics, including the virtue of gathering for the sake of learning, the superiority of a scholar over a worshipper, the excellence of jurisprudence in the religion of Allah, the acquisition of knowledge through the passing away of scholars, the merit of inviting people to Allah, the continuing benefit of beneficial knowledge after a scholar's demise, the warning against seeking knowledge for purposes other than Allah, and the Prophet seeking refuge from knowledge tha

Abstract\

The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).

By using the G