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دور المحاسبة في اتخاذ القرارات الاستراتيجية للموازنة الرأسمالية
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تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .

كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زمنية لتنفيذها قد تمتد الى عدة سنوات ، الامر الذي يتطلب الموازنة بين الموارد المتاحة وماسيتحقق عنها خلال المدة التي تلي تنفيذها والفرص البديلة المتاحة امام متخذ القرار .

ان قرارات الموازنة الرأسمالية تعتبر من الناحية التقليدية ، جزء من النظرية الاقتصادية للمشروع التي هي في الاساس تطبيق لمبدأ اقتصادي متعارف عليه يتلخص في ان المشروع الاقتصادي ينبغي له ان يعمل لتحقيق التعادل بين ايراداته الحدية وتكاليفه الحدية ، ويستخدم في ذلك ما يسمى بتحليل التعادل . والمتغيرات الاساسية التي ترتكز عليها قرارات الموازنة الراسمالية هما البيئة والمعلومات ، فكلما امكن السيطرة على البيئة أمكن توفير المعلومات اللازمة لاتخاذ القرارات .

وللمحاسبة دور كبير في عملية اتخاذ القرارات الراسمالية اذ انها تعتبر أحد أهم مصادر المعلومات التي تقوم بتزويد الادارة بالمعلومات اللازمة وان تطويرها جنباً الى جنب مع العلوم الاخرى قد مكن المحاسب من استخدام وسائل وأساليب متعددة واستخدام النماذج الكلية التي توضح المتغيرات الاساسية للقرار ، ولما كانت المعلومات التي يوفرها النظام المحاسبي على هذه الدرجة من الاهمية في اتخاذ قرارات الموازنة الراسمالية فانها يجب ان تتسم بخصائص معينة كي تؤدي الغرض المطلوب منها وتكون عاملاً مهما في اتخاذ القرارات ، فضلاً عن ان هذه القرارات تحتاج الى معلومات كثيرة متشعبة خارجية وداخلية مالية وغير مالية تاريخية ومستقبلية .

يتعرض البحث الى مشكلة هي استكشاف الواقع الذي يرتكز عليه متخذو القرارات الاستراتيجية للموازنة الراسمالية وكيفية التعامل مع المتغيرات الرئيسة التي تحكم عملية اتخاذ هذه القرارات في كل مرحلة ومدى تأثير خصائص وأنواع المعلومات وخصائص البيئة الخاصة وعواملها . ويهدف البحث الى بيان أثر المعلومات في اتخاذ القرار الاستثماري ، وتأثير البيئة الخارجية (الخاصة) في اتخاذ القرار الاستثماري ، وان فرضية البحث تقوم على وجود علاقة بين خصائص وانواع المعلومات وخصائص البيئة الخاصة ومراحل اتخاذ القرار الاستثماري .

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Crucial File Selection Strategy (CFSS) for Enhanced Download Response Time in Cloud Replication Environments
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Cloud Computing is a mass platform to serve high volume data from multi-devices and numerous technologies. Cloud tenants have a high demand to access their data faster without any disruptions. Therefore, cloud providers are struggling to ensure every individual data is secured and always accessible. Hence, an appropriate replication strategy capable of selecting essential data is required in cloud replication environments as the solution. This paper proposed a Crucial File Selection Strategy (CFSS) to address poor response time in a cloud replication environment. A cloud simulator called CloudSim is used to conduct the necessary experiments, and results are presented to evidence the enhancement on replication performance. The obtained an

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الطعام الطعام وآدابه في كتاب بهجة المجالس للامام ابن عبدالبر القرطبي (ت463) (دراسة اجتماعية )
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That God Almighty coast with good things to eat and permitted smug, which did not like Muharram, and the Almighty said: Eat well and do good.

 The Prophet peace be upon him if making him some of his friends food and preen it on as it was their situation at the time and then called him an answer to that, and most people prefer to eat and drink on the other other sanctuary Kalmbus and the audio and others

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Impact of Denial-of-Service Attack on Directional Compact Geographic Forwarding Routing Protocol in Wireless Sensor Networks
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Directional Compact Geographic Forwarding (DCGF) routing protocol promises a minimal overhead generation by utilizing a smart antenna and Quality of Service (QoS) aware aggregation. However, DCGF was tested only in the attack-free scenario without involving the security elements. Therefore, an investigation was conducted to examine the routing protocol algorithm whether it is secure against attack-based networks in the presence of Denial-of-Service (DoS) attack. This analysis on DoS attack was carried out using a single optimal attacker, A1, to investigate the impact of DoS attack on DCGF in a communication link. The study showed that DCGF does not perform efficiently in terms of packet delivery ratio and energy consumption even on a sin

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using financial ratio to compare performance of the commercial and the Islamic banks Listed on Palestine Exchange
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        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
The Degree of Social Studies Teachers’ Knowledge of the Dimensions of Citizenship Education at Basic Education Schools in the Sultanate of Oman
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Citizenship education is the effective educational tool in building a citizen who is able to participate in building his country. This can only come through the educational efforts that teachers make in the classroom. Such a step requires teachers to have knowledge of citizenship education, its principles, and the foundations for its development. Thus, the study aims to examine the degree of social studies teachers' knowledge of the dimensions of citizenship education at the basic education schools in the Sultanate of Oman. It also aims to examine its relationship with a set of variables. The researchers used the quantitative descriptive approach to achieve the objectives of the study. It further adopted a test tool, which consisted in i

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
(Dynamic& Static) Forecast of surplus or Deficit of Public budget in Iraq for (2017،2018)
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 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Daniel's Model on the Achievement of Chemistry Among Fifth Grade Student
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The aim of this research is to find out the influence of Daniel's model on the skills of the twenty-first century among the students of the scientific-fifth grade at the secondary and preparatory government morning schools for the academic year 2022- 2023. Two groups were chosen out of five groups for the fifth-scientific grade, one of which represents the experimental group that is taught by the Daniel model, and the other is the control group that is taught in the traditional method. The equivalence of the two research groups was verified with a set of variables. As for the research tool, a scale was developed by the researchers for the skills of the twenty-first century, in which they adopted the framework of the Partnership Organizat

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Geomorphological Phenomena of the Tigris River between Dojama and Sindia Villages, Al Khalis District, Diyala Province
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Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Geographical Distribution of Power Plants in Iraq in 2015 Using Geographic Information Systems
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The study aims to study the geographical distribution of electricpower plants in Iraq, except the governorates of Kurdistan Region (Dohuk, Erbil, Sulaymaniyah) due to lack of data.

In order to reach the goal of the research was based on some mathematical equations and statistical methods to determine how the geographical distribution of these stations (gas, hydropower, steam, diesel) within the provinces and the concentration of them as well as the possibility of the classification of power plants in Iraq to facilitate understanding of distribution in a scientific manner is characterized by objectively.

The most important results of the research are that there are a number of factors that led to the irregular distribution

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