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jeasiq-1572
Risk measurement and its role in preparing the target cash flow statement and rationalizing administrative decisions
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Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (budgets) and without taking into account the risks of both types and without activating the role of this list in the decision-making process. The following hypothesis will be tested through this research. (The "Pepsi Baghdad"), as well as companies listed in the industrial sector of the Iraq Stock Exchange and for ten years starting from the date of the report. In 2006 and until the year 2015 and to clarify the impact of risk on the statement of cash flows and their role in guiding decisions through the application of standard financial ratios derived from the statement of cash flows. The study found a number of conclusions, the most important of which is the need to take into account the risks (systemic and irregular) in the process of preparing the list of cash flows, and the application of financial ratios in different dimensions (actual, expected, targeted) Cash Flows. Therefore, the researchers recommend all economic units to use the standard financial ratios as a tool to rationalize administrative decisions, and also to redevelop the process of preparing the list of cash flows and adopt the proposed mechanism to prepare the list of cash flows targeted, taking future risks of both types                                        

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Impact of Culture Media Composition, Nutrients Stress and Gamma Radiation on Biomass and Lipid of the Green Microalga, Dictyochloropsis splendida as a Potential Feedstock for Biodiesel Production
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Biodiesel production from microalgae depends on the biomass and lipid production. Both biomass and lipid accumulation is controlled by several factors. The effect of various culture media (BG11, BBM, and Urea), nutrients stress [nitrogen (N), phosphorous (P), magnesium (Mg) and carbonate (CO3)] and gamma (γ) radiation on the growth and lipid accumulation of   Dictyochloropsis splendida were investigated. The highest biomass and lipid yield of D. splendida were achieved on BG11 medium. Cultivation of D. splendida in a medium containing 3000 mg L−1 N, or 160 mg L−1 P, or 113 mg L−1 Mg, or 20 mg L-1 CO3, led to enhanced growth rate. While u

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Publication Date
Tue Dec 01 2020
Journal Name
Minar International Journal Of Applied Sciences And Technology
Electron density spectroscopic measurement in Al laser induced plasma
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Plasma generated by a 1064 nm pulsed Nd: YAG laser with pulse duration of 10 ns concentrated onto an Al solid target under vacuum pressure was examined spectroscopically. The temperature and electron density specifying the plasma were measured by time-resolved spectroscopy of neutral atom and ion line emissions in the time period range of 300–2000 ns. An echelle spectrograph is utilized to appear the plasma emission lines. The temperature was obtained using the spectral line comparison method and the electron density was calculated using the Stark Broadening (SB) method. The electron density was characterized as a function of laser pulse energy. The time range where the plasma is optically thin and is also in local thermodynamic equilibri

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Quality measurement for openstreetmap buildings outlines in Baghdad/Iraq
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OpenStreetMap (OSM) is the world’s biggest publicly licensed geographic data collection. Because OSM is rapidly being used in a wide range of applications, researchers have focused their efforts on determining its quality. The OSM buildings data quality is still ambiguous, due to the limitations, and a few researchers have evaluated the OSM buildings data quality through difficulties where the authoritative data are not obtainable. The focus of this research is to analyze and assess the accuracy of OSM buildings including completeness, and positional accuracy methods. Two different study areas in Baghdad city-Iraq have been investigated: Al-Rasheed and Al-Karrada. The process of the (OSM) data evaluation involved identifying the correspon

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparison of Petrophysical Properties Measurement Methods in Sandston Rocks
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This paper displays a survey about the laboratory routine core analysis study on ten sandstone core samples taken from Zubair Reservoir/West Quarna Oil Field. The Petrophysical properties of rock as porosity, permeability, grain's size, roundness and sorting, type of mineral and volumes of shales inside the samples were tested by many apparatus in the Petroleum Technology Department/ University of Technology such as OFITE BLP-530 Gas Porosimeter, PERG-200TM Gas Permeameter and liquid Permeameter, GeoSpec2 apparatus (NMR method), Scanning Electron Microscopy (SEM) and OFITE Spectral Gamma Ray Logger apparatus. By comparing all the results of porosity and permeability measured by these instruments, it is clear a significant vari

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Transference Number Measurement of Zinc Salts in Aqueous Solution
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Transference numbers of the aqueous zinc chloride and zinc sulphate solutions have been measured for the concentrations 0.03, 0.05, 0.07, 0.09 and 0.1 mol.dm-3at 298.15K, by using the modified Hittorf method. The dependence of transference number on concentration of each electrolyte was also investigated in an attempt to explain the value of the limiting transference number. The Longsworth method has been used for the extrapolation of zinc transference number in aqueous solutions, using the values of the limiting transference numbers of the appropriate values of the limiting equivalent conductance, it was possible to determine the corresponding values of the limiting ion conductance for the cations and anions of the electrolytes. The

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The adoption of ISO 45001: 2018 in the civil aviation establishment test and its accessibility to the standard
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The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
organizational integrity and its impact in avoiding strategic deviations: Applied research in the Iraqi insurance company
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Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

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Publication Date
Mon Feb 01 2021
Journal Name
Meta Gene
Association analysis of FTO gene polymorphisms rs9939609 and obesity risk among the adults: A systematic review and meta-analysis
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Scopus (11)
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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Obesity and its co morbidities in children and adolescents
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Background: Obesity has become one of the most important public heath problems all over the world.An epidemic of obesity is affecting children and adolescents across the developed and developing countries in recent years. As the prevalence of obesity increased, so did the prevalence of co morbidities like metabolic and endocrine diseases.Objectives: To overview obesity clinical features and the prevalence of associated co morbidities in children and adolescents attended the obesity researches and therapy center in Alkindy medical collage.Type of study: This is a cohort observational studyMethods : Obese child and adolescents aged 4-15year attended the obesity research and therapy unit in AL Kindy medical collage from the 1st of September

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Brain Storming Style and its Singnificance in teaching geography
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                     The current research aims to know the method and strategy of rainstorming for students to open the door towards innovation and creativity in the field of teaching the subject of geography and the importance of brainstorming method and the studies that touched on it. The study also dealt with the steps of teaching the method of brainstorming and the most important (traditional and modern), and the difficulties of using the method of brainstorming in the teaching process, as well as explained the guidance to improve teaching using the method of brainstorming in the teaching p

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