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jeasiq-2186
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
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Agricultural Sciences
CORRELATION OF TMPRSS2-ERG GENE FUSION STATUS WITH CLINICOPATHOLOGICAL CHARACTERISTICS IN PROSTATE CANCER OF IRAQI PATIENTS
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Publication Date
Sat Dec 01 2012
Journal Name
Advances In Bioresearch
Cytotoxicity of Miltefosine against Leishmania majorPromastigotes
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Publication Date
Sun Jan 01 2017
Journal Name
Brazilian Journal Of Analytical Chemistry
Determination of insecticides in different commercialformulations by Gradient HPLC
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A simple, accurate and rapid method for separation and determination of most commonly usedinsecticides in Iraq [thiamethoxam (Thi), imidacloprid (Imi), indoxacarb (Ind), and abamectin (Aba)] ispresented. The separation was performed by gradient reversed-phase high performance liquidchromatography on a C18 stationary phase column. The method was developed and validated. The-1mobile phase was a mixture of acetonitrile and water using gradient flow. The flow rate was 1.0 mL min .The optimum temperature of separation was 25 ºC. The detection was performed at multiple wavelengths.The analysis time was up to 10.5 minutes with retention times of 3.221, 3.854, 6.385, and 9.452 min for-1the studied insecticides. The linearity was in the range of 0.

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Publication Date
Fri Jun 01 2018
Journal Name
International Journal Of Civil Engineering And Technology (ijciet)
Performance assessment of biological treatment of sequencing batch reactor using artificial neural network technique.
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Artificial Neural Network (ANN) model's application is widely increased for wastewater treatment plant (WWTP) variables prediction and forecasting which can enable the operators to take appropriate action and maintaining the norms. It is much easier modeling tool for dealing with complex nature WWTP modeling comparing with other traditional mathematical models. ANN technique significance has been considered at present study for the prediction of sequencing batch reactor (SBR) performance based on effluent's (BOD5/COD) ratio after collecting the required historical daily SBR data for two years operation (2015-2016) from Baghdad Mayoralty and Al-Rustamiya WWTP office, Iraq. The prediction was gotten by the application of a feed-forwa

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Serviceability Performance of Externally Prestressed Steel-Concrete Composite Girders
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The behavior of externally prestressed composite beams under short term loading has been studied. A computer program developed originally by Oukaili to evaluate curvature is modified to evaluate the deflection of prestressed composite beam under flexural load. The analysis model based on the deformation compatibility of entire structure that allows to determine the full history of strain and stress distribution along cross section depth, deflection and stress increment in the external tendons .
The evaluation of curvatures for the composite beam involves iterations for computing the strains vectors at each node at any loading stage. The stress increment determined using equations depended on the member deflection at points of connecti

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Thermal Characteristics of Closed Wet Cooling Tower Using Different Heat Exchanger Tubes Arrangement
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This paper presents thermal characteristics analysis of a modified Closed Wet Cooling Tower (CWCT) based on heat and mass transfer principles to improve the performance of this tower in Iraq. A prototype of CWCT optimized by added packing was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of the air measured at intermediate points of the heat exchanger and packing. Heat exchangers consist of four rows and eight columns for an inline tubes arrangement and six rows and five columns f

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Pulse Profile Rule in Laser Heating of Opaque Targets in Air
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A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account the power temporal variation throughout an incident laser pulse, (i.e. pulse shape, or simply: pulse profile).
Three proposed profiles are employed and results are compared with the square pulse approximation of a constant power.

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Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
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The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

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Publication Date
Wed Jul 07 2021
Journal Name
جهاز التقيسس والسيطرة النوعية
تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية
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تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية

Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلايا Enterococcus faecalis EM1 وتأثير العوامل البيئية المختلفة عليه ودوره في تلزن أنواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص  مع انواع من البكتريا السالبة لملون غرام تضمنت     Escherichia coli  و Klebsiella  pneumoniae  و Serratia

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