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Aggregate accounting information and its impact on management decision-making ( Case Study )
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The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is represented by adopting the descriptive approach in showing the effect of aggregate accounting information on making and making administrative decisions based on scientific and rational methods. The study concluded the most important conclusions, which is that when aggregate the accounting information, the qualitative characteristics of the accounting information change and become more beneficial to the decision-maker, and a change occurs in the direction of the administrative decision inside and outside the governmental economic unit

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Publication Date
Sat Oct 01 2022
Journal Name
Civil Engineering Journal
Using CRF Tool for Analyzing the Resilience of Cities
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The new sustainable development goals set by the UN include a goal of making cities inclusive, safe, sustainable, and resilient. Cities are growing at huge rates, and conditions of deteriorating QOL̛s are increasing in the form of poor access to services, and slums are remarkable, especially in the cities of the Middle East; hence, the research problem can arise from a lack of knowledge regarding the in determination of a way to assess the resilience of cities to develop mechanisms that will improve the quality of urban life. In this study, a tool called CRF has been applied for the assessment of the city's resilience principles of health and quality of life, economics and social, infrastructure and environmental systems, and the principle

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Publication Date
Thu May 17 2018
Journal Name
Archaeological Prospection
Very‐high‐resolution electrical resistivity imaging of buried foundations of a Roman villa near Nonnweiler, Germany
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Abstract<p>Electrical resistivity tomography (ERT) methods have been increasingly used in various shallow depth archaeological prospections in the last few decades. These non‐invasive techniques can save time, costs, and efforts in archaeological prospection and yield detailed images of subsurface anomalies. We present the results of quasi‐three‐dimensional (3D) ERT measurements in an area of a presumed Roman construction, using a dense electrode network of parallel and orthogonal profiles in dipole–dipole configuration. A roll‐along technique has been utilized to cover a large part of the archaeological site with a 25 cm electrode and profile spacing, respectively. We have designed a new field proce</p> ... Show More
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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Regression Modeling of EDM Process for AISI D2 Tool Steel with RSM
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In this paper, Response Surface Method (RSM) is utilized to carry out an investigation of the impact of input parameters: electrode type (E.T.) [Gr, Cu and CuW], pulse duration of current (Ip), pulse duration on time (Ton), and pulse duration off time (Toff) on the surface finish in EDM operation. To approximate and concentrate the suggested second- order regression model is generally accepted for Surface Roughness Ra, a Central Composite Design (CCD) is utilized for evaluating the model constant coefficients of the input parameters on Surface Roughness (Ra). Examinations were performed on AISI D2 tool steel. The important coefficients are gotten by achieving successfully an Analysis of V

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Publication Date
Sat Feb 01 2020
Journal Name
Indian Journal Of Science And Technology
Improvement of the Accuracy of the Perturbed Orbital Elements for LEO Satellite by Improving 4th Order Runge–Kutta’s Method
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Background/objectives: To study the motion equation under all perturbations effect for Low Earth Orbit (LEO) satellite. Predicting a satellite’s orbit is an important part of mission exploration. Methodology: Using 4th order Runge–Kutta’s method this equation was integrated numerically. In this study, the accurate perturbed value of orbital elements was calculated by using sub-steps number m during one revolution, also different step numbers nnn during 400 revolutions. The predication algorithm was applied and orbital elements changing were analyzed. The satellite in LEO influences by drag more than other perturbations regardless nnn through semi-major axis and eccentricity reducing. Findings and novelty/improvement: The results demo

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Quality of Life in a Sample of Iraqi Patients with Psoriasis.
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Psoriasis is a dermatological, chronic, immune-mediated condition. Psoriasis symptoms are not associated with physical burden only, but it may also have psychosocial effects on patients, diminished cognitive control, poor body image and impairments in everyday life. The value of quality of life is important since improving it is the principal goal for non-curative disease. The aim of the current study was to evaluate quality of life in a sample of Iraqi patients with psoriasis. This study is a cross-sectional study that involved 300 already diagnosed psoriasis patients who attended to the center of Dermatology and Venereology, Medical City/Baghdad. The mean age of patients was (35.156 ±10.549 years). The Arabic version of Dermatology Li

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
A New Operational Matrix of Derivative for Orthonormal Bernstein Polynomial's
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
An Analysis of Stress Distribution in a Spline Shaft Subjected to Cycilc Impulsive Load
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In this paper the effect of engagement length, number of teeth, amount of applied load, wave propagation time, number of cycles, and initial crack length on the principal stress distribution, velocity of crack propagation, and cyclic crack growth rate in a spline coupling subjected to cyclic torsional impact have been investigated analytically and experimentally. It was found that the stresses induced due to cyclic impact loading are higher than the stresses induced due to impact loading with high percentage depends on the number of cycles and total loading time. Also increasing the engagement length and the number of teeth reduces the principal stresses (40%) and
(25%) respectively for increasing the engagement length from (0.15 to 0

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
King Khalid University towards Strategies Compatible with Brain-Based Learning (BBL)
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The study aimed to reveal the level of knowledge and tendencies of high- study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with brain-based learning (BBL). And Then, putting a proposed concept to develop knowledge and tendencies of high-study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with Brain-based learning (BBL). For achieving this goal, a cognitive test and a scale of tendency were prepared to apply harmonious strategies with brain-based learning. The descriptive approach was used because it suits the goals of the study. The study sample consisted of (70) male and female students of postgraduate

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Evaluating Water Damage Resistance of Recycled Asphalt Concrete Mixtures
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Recycling process presents a sustainable pavement by using the old materials that could be milled, mixed with virgin materials and recycling agents to produce recycled mixtures. The objective of this study is to evaluate the impact of water on recycled asphalt concrete mixtures, and the effect of the inclusion of old materials into recycled mixtures on the resistance of water damage. A total of 54 Marshall Specimens and 54 compressive strength specimens of (virgin, recycled, and aged asphalt concrete mixtures) had been prepared, and subjected to Tensile Strength Ratio test, and Index of Retained Strength test. Four types of recycling agents (used oil, oil + crumb rubber, soft grade asphalt cement, and asphalt cement + Su

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Intelligent Systems
An efficient node selection algorithm in the context of IoT-based vehicular ad hoc network for emergency service
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Abstract<p>With the recent growth of global populations, main roads in cities have witnessed an evident increase in the number of vehicles. This has led to unprecedented challenges for authorities in managing the traffic of ambulance vehicles to provide medical services in emergency cases. Despite the high technologies associated with medical tracks and advanced traffic management systems, there is still a current delay in ambulances’ attendance in times of emergency to provide patients with vital aid. Therefore, it is indispensable to introduce a new emergency service system that enables the ambulance to reach the patient in the least congested and shortest paths. However, designing an effici</p> ... Show More
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