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اعتماد طريقة جمع المصالح ضرورة لتطوير الجانب المنطقي لمعيار الإبلاغ المالي الدولي رقم 3 (اندماج الأعمال)
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اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشكال أساسية هي الاندماج القانوني والتوحيد القانوني والاندماج باكتساب الأسهم (السيطرة)، وثانيهما المدخل الاقتصادي الذي يؤكد على طبيعة اندماج الأعمال كونه معاملة شراء أو جمع مصالح وحقوق.

إن التوجهات الحديثة للهيئات المهنية الكبرى في العالم ومجلس معايير المحاسبة الدولية تدعو إلى إلغاء العمل بطريقة جمع المصالح في المحاسبة عن الاندماج واقتصارها على طريقة الشراء، إن هذا الإلغاء قد خفف من حدة الجدل المحاسبي وركز الجهود على الجوانب التفصيلية لطريقة الشراء.

يتناول هذا البحث الجانب المنطقي لطريقة جمع المصالح ومدى منطقية قرار معيار الإبلاغ المالي رقم 3 (اندماج الأعمال) بإلغاء تطبيق هذه الطريقة، ولن يتناول البحث دراسة الجانب المنطقي لطريقة الشراء لأنها تخضع حالياً وستخضع مستقبلاً لدراسات متواصلة لتحليل جوانبها المنطقية والإجرائية العامة منها والتفصيلية.

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Solve the fuzzy Assignment problem by using the Labeling method
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The Assignment model is a mathematical model that aims to express a real problem facing factories and companies which is characterized by the guarantee of its activity in order to make the appropriate decision to get the best allocation of machines or jobs or workers on machines in order to increase efficiency or profits to the highest possible level or reduce costs or time To the extent possible, and in this research has been using the method of labeling to solve the problem of the fuzzy assignment of real data has been approved by the tire factory Diwaniya, where the data included two factors are the factors of efficiency and cost, and was solved manually by a number of iterations until reaching the optimization solution,

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Kinetic- spectrophotometric Method for the Determination of Naringenin in Pure and Supplements Formulations
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          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r2%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

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Publication Date
Sun Dec 12 2010
Journal Name
Alustath Journal For Human And Social Sciences
Suggested Approach to deal with Multicollinearity Problem – with Application –
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This research introduce a study with application on Principal Component Regression obtained from some of the explainatory variables to limitate Multicollinearity problem among these variables and gain staibilty in their estimations more than those which yield from Ordinary Least Squares. But the cost that we pay in the other hand losing a little power of the estimation of the predictive regression function in explaining the essential variations. A suggested numerical formula has been proposed and applied by the researchers as optimal solution, and vererifing the its efficiency by a program written by the researchers themselves for this porpuse through some creterions: Cumulative Percentage Variance, Coefficient of Determination, Variance

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
طريقة لايجاد الدالة المولدة للعزوم للتوزيع الاسي المختلط
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لاهمية التوزيع المختلط في التعبيرعن التوزيعات الاحتمالية للمتغيرات العشوائية المختلطة من النوعين المتقطع والمستمر ، حيث انها تاخذ قيم أحتمالية موجبة عن نقاط معرفة لقيم x

وتاخذ دالة او قيم اخرى عندما تقع    x ضمن مجال معين                            .(Interval)

وحاول

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Publication Date
Mon Sep 01 2008
Journal Name
Al-khwarizmi Engineering Journal
New Adaptive Data Transmission Scheme Over HF Radio
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Acceptable Bit Error rate can be maintained by adapting some of the design parameters such as modulation, symbol rate, constellation size, and transmit power according to the channel state.

An estimate of HF propagation effects can be used to design an adaptive data transmission system over HF link. The proposed system combines the well known Automatic Link Establishment (ALE) together with variable rate transmission system. The standard ALE is modified to suite the required goal of selecting the best carrier frequency (channel) for a given transmission. This is based on measuring SINAD (Signal plus Noise plus Distortion to Noise plus Distortion), RSL (Received Signal Level), multipath phase distortion and BER (Bit Error Rate) fo

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Evaluation Method of Mesh Protocol over ESP32 and ESP8266
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Internet of Things (IoT) is one of the newest matters in both industry and academia of the communication engineering world. On the other hand, wireless mesh networks, a network topology that has been debate for decades that haven’t been put into use in great scale, can make a transformation when it arises to the network in the IoT world nowadays. A Mesh IoT network is a local network architecture in which linked devices cooperate and route data using a specified protocol. Typically, IoT devices exchange sensor data by connecting to an IoT gateway. However, there are certain limitations if it involves to large number of sensors and the data that should be received is difficult to analyze. The aim of the work here is to implement a self-

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Scopus (23)
Crossref (12)
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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the performance of scheduling The implementation of school buildings projects: (Project of the Ministry of Education No. 1)
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It highlights the importance of construction projects because of its significant role in the development of society, including the buildings FEDE projects to their importance to raise the level of education through the conclusion of the special to implementation and the establishment of schools of contracts at the country level, which requires the completion of the project at less time and within the cost specified and the best quality and may highlight the importance of time on all the elements of what has an important role in setting up the project for various reasons may be the need for the use of schools as soon as possible, but the reality showed exceeded the completion of those schools could be up to 6 years and there are some cont

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
دور اﻟﺘﻐﺬﯾﺔ ﻓﻲ ﻣﺮﺣﻠﺔ اﻟﻄﻔﻮﻟﺔ اﻟﻤﺒﻜﺮة (3- 5 سنوات ( وبعض المتغيرات ودورها في اصابة الاطفال بتسوس الاسنان
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Teeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

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Publication Date
Mon Jan 30 2023
Journal Name
مجلة العلوم القانونية
تطور مفهوم العيب وفقاً لاتفاقية الامم المتحدة بشأن عقود البيع الدولي للبضائع لسنة 1980
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يتناول البحث احكام العيب في اتفاقية الامم المتحدة بشأن عقود البيع الدولي للبضائع لسنة 1980