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Identifying the Phenomenon of monopoly according to the vision of Accounting
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The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its position in the market economy.

As manifested that the process of measuring  monopolistic profit fall within the measurement method derived by measuring the intangible assets, which are the factors that lead to the phenomenon of monopoly and there are intangible assets critical to add value for the unit and economic factors are affecting the monopoly, namely: human capital, capital structural , relational capital, customers, acquisition of technology, so this added value be profitable within a monopolistic profit shown in the income statement

As long as the science of accounting is one of the open science should with other social sciences and added to study the environmental, social and economic phenomenon, including the monopoly, should face the challenges of accounting measurement resorting to innovative ways of measuring the derivative and arbitrary measure of monopoly profit

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using game theory models to determine the profit maximization policies for PepsiCo and Coca Cola in Baghdad
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(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

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Publication Date
Wed Jun 29 2022
Journal Name
Baltic Journal Of Law & Politics
The Geomorphological Aspects in Diyala Governorate and the Possibility of Investing Them for Tourism Activity According to the Perspective of Sustainable Development Using RS and GIS Techniques
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Diyala Governorate has many unique and diverse geomorphological features that the region enjoys, which are among the attractions for natural tourism, as the natural environment is considered a maker of tourism. The importance of geomorphological aspects as components of natural tourism is due to their association with tourism and entertainment, as a result of the enjoyment of many geomorphological aspects of the beauty of its natural landscape on the one hand, and on the other hand, the association of these manifestations with different types of tourism activity. Any tourist area as it is the main factor for tourist attractions, such as the presence of the Hamrin hills, and sand dunes. Planning for the development of tourism activity in the

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Publication Date
Sat Oct 10 2026
Journal Name
Sciences Journal Of Physical Education
The effect of skill exercises according to the Keller model on attentional control and learning the shooting skills from stability and movement of basketball for female students
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Publication Date
Thu Sep 30 2021
Journal Name
College Of Islamic Sciences
Islam's position on freedom according to John Stuart Mill
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The issue of freedom is the most prominent and distinctive issue of Western thought, which it reached after a long struggle. The English thinker John Stuart Mill is considered the most prominent Western thinker who elaborated on the issue of freedom, until his ideas on the issue of freedom became the semi-final formula for issues of freedom in Western thought, which revolve in their entirety on The individual has complete freedom as long as it does not harm others, and this freedom is controlled by law.

And if the freedoms he offered were not considered an achievement in Western thought; Freedom in Islam is a central and fundamental issue, and the details of freedoms in Islam have not been accomplished by anyone, but rather came

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Publication Date
Sat Oct 29 2022
Journal Name
Current Trends In Geotechnical Engineering And Construction
Optimal Bedding Selection with the Specific Soil Type According to the Thrust Forces Generated in the Water Distribution Networks Using the Restraining Joint System
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A study has been performed to compare the beddings in which ductile iron pipes are buried. In water transmission systems, bends are usually used in the pipes. According to the prescribed layout, at these bends, unbalanced thrust forces are generated that must be confronted to prevent the separation of the bend from the pipe. The bed condition is a critical and important factor in providing the opposite force to the thrust forces in the restraint joint system. Due to the interaction between the native soil and the bedding layers in which the pipe is buried and the different characteristics between them. Also, the interaction with the pipe material makes it difficult to calculate the real forces opposite to the thrust forces and the way they

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the reality of applying the curriculum axis according to the Iraqi academic accreditation standards / a comparative study of a sample of governmental and private universities and colleges
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The research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparativ

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflecting the mental abilities of decision-makers in defining the strategic orientation
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        The purpose of this research is to highlight the nature of the relationship between the mental abilities of decision makers and strategic orientation . The intellectual capacity of decision-makers is the cornerstone for the implementation of all the tasks and duties of the Organization and constitutes the most important of its capabilities. As a result of the sharp changes in the environment in which it operates, this organization must accurately define its strategic directions to ensure its

survival and continuity. The problem of field research was to answer a fundamental question: Is the Iraqi director aware of how to employ mental abilities in strategic direc

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The reality of the application of cost accounting system in the contracting institutions in the kingdom of Saudi Arabia
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The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

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Publication Date
Tue Apr 16 2024
Journal Name
International Development Planning Review
AN ELECTRONIC SYSTEM ACCORDING TO THE COOPERATIVE METHOD AND ITS IMPACT ON DEFENSIVE MOVEMENTS IN YOUTH BASKETBALL
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What distinguishes the athlete in dealing with all stimuli is the ability to understand the cognitive rules through which he acts and directs behavior through thinking and regular planning methods in dealing with the environment in a realistic manner, and this comes through techniques and means based on modernity in obtaining information that makes the athlete arrange in His memory is the programs that are the most important crutch for relying on when he asks for them in applying and executing the skill assignment. One of the enhancers of awareness of variables is the ability of coaches to provide openness in modern ideas to find solutions, through which the player can sense and interpret events and produce outputs for quick and successful

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of voluntary accounting disclosure in enhancing information confidence in
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ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

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