Search Results for treatments

Abstract

The present study was conducted to explore the usage of differ-ent levels of cumin (Cuminum cyminum) in broiler nutrition. Sixty, (one-day-old) unsexed broiler chicks were randomly divided into four groups of similar mean weight, each with three replicates of five chicks. The control group T1 received a basal diet (fed ration without any supplements). For the other groups T2, T3 and T4, the basal diet was supplemented with 3, 6 and 9 g/kg cumin. The observed variables included growth performance, carcass parts and internal organ weights. Also, Growth performance parameters were measured 4 birds per treatment was slaughtered at the end of the trial to evaluate mus-cle characteristics. Results showed that Cumin did not affect the ob-served variables statistically. However, the best weight gain was ob-served in a 3g/kg Cumin group as compared to other treatments in 42 days of age. Similarly, the best feed conversion ratio was observed in a 3 g/kg Cumin group compared to 6 and 9 g/kg cumin while no sta-tistical difference between was observed in T1 and T2 in 42 days of age. In addition to, numerically higher body weight, feed intake car-cass, breast, thigh and wing weight observed in T2 compared to other treatments in in 42 days of age. Dietary cumin supplementation had not any adverse effects on growth performance, carcass weight, car-cass parts weight and organ weights

Abstract

The research aims to explain the measurement and accounting disclosure of lease contracts in accordance with the IFRS 16 standard and its impact on the informational content of the financial statements. To achieve the research objective, the researcher applied the IFRS 16 standard in Gulf Bank because it did not apply the IFRS 16 standard during the period of application of the standard in 2019, and the researcher prepared The financial statements were prepared in accordance with the requirements of the standard before and after application, and in a retrospective manner, according to what the standard allowed, with other variables held constant. The researcher provided a detailed analysis of the impact of applying IFRS 16 on the informational content of the financial statements by comparing the results before and after application, as well as the impact of that application on Financial ratios.

The researcher reached a set of conclusions, the most important of which are the following:

- The application of the IFRS 16 standard leads to the recognition of the right to use the asset among non-current assets, which leads to an increase in assets with a decrease in prepaid expenses, as a result of the amendments in order to apply the standard represented by reversing the prepaid expenses before application. In addition, recognizing lease obligations as non-current liabilities leads to an increase in total liabilities.

The application of IFRS 16 affects the informational content of the statement of changes in equity, especially when applied using the modified retrospective method, as a decrease in retained earnings resulting from an increase in the volume of expenses due to an increase in debit interest expenses and depreciation expenses leads, therefore, to a decrease in retained earnings.

The research concluded with a number of recommendations, the most important of which are:

- The need for lease contracts to be clearer by stating the important paragraphs that have an impact on the process of accounting treatments related to the application of IFRS 16, which are (duration, payments, purchase option, the extent of the lessee’s control over the asset subject to the lease, and so on).

- The necessity of qualifying staff working in accounting departments in the banking sector, given that it is obligated to apply international standards and other sectors through training on conducting accounting treatments for lease contracts in accordance with the IFRS16 standard, as treatments that are radically different from what used to be the treatment of lease contracts according to local accounting systems.

Abstract

The problem of unemployment and poverty and their solutions, and then improving the level of community care and well-being, have become among the vital and important problems facing developing economies because reducing unemployment rates means increasing levels of employment and employment, especially among the skilled workforce, such as graduates of universities, institutes, and vocational schools, and the unskilled workforce, such as school dropouts. And the uneducated at all, and those who are of working age and are looking for it, as Imam Ali bin Abi Talib (science) identified the causes of the problem of unemployment and poverty, part of which is related to the person himself, the other part is related to the laws and systems applied, and the third part is attributed to natural resources and the way to invest and benefit from them. Including, and then caring for society and improving the economic and social growth rates of the country

Abstract

The problem of unemployment and poverty and their solutions، and then improving the level of community care and well-being, have become among the vital and important problems facing developing economies because reducing unemployment rates means increasing levels of employment and employment، especially among the skilled workforce, such as graduates of universities، institutes, and vocational schools، and the unskilled workforce، such as school dropouts. And the uneducated at all, and those who are of working age and are looking for it, as Imam Ali bin Abi Talib (science) identified the causes of the problem of unemployment and poverty, part of which is related to the person himself، the other part is related to the laws and systems applied, and the third part is attributed to natural resources and the way to invest and benefit from them. Including, and then caring for society and improving the economic and social growth rates of the country

Abstract

It aims to analyze, study and discuss the shortcomings of the accounting system, and to achieve this, the descriptive analytical approach was adopted to study the accounting system and determine its main dialogue and its consistency with the requirements of the International Accounting Standard in the Public Sector (IPSAS24) in order to increase the effectiveness of the government accounting system applied in economic units through the use of  The relevant international accounting standards, and the research reached a number of conclusions, including those that the government accounting system relies on in recognizing financial transactions and events on the cash basis. Thus, the elements of the financial statements consist of cash receipts, cash payments and cash balances. Because of this basis, the results of the years’ business overlap and may encourage  This is on waste, as government units spend their allocations at the end of the fiscal year randomly so that they are not returned to the treasury،The research has several recommendations, including the need to apply the (IPSAS24) standard in government units, through which budget information is presented in the financial statements in order to achieve the qualitative characteristics of the financial statements, in addition to the statement of deviations and their causes and finding the necessary treatments for proper planning of the general budget.

Abstract

Environmental planning is one of the most important plans and strategies for preserving the environment and achieving sustainable development at the level of the national economy, and with the increasing international interest in the components of the ecosystem in the planning process, mainly, and with the increasing problems and negative effects it faced represented by pollution, gas emissions, climate changes, depletion of natural resources and damage to generations present and future                                                                

This called for finding a future vision, policies, plans and strategies to protect the environment.                                                                                                                      

 In this context, Iraq tried to devote the importance of integrating the environmental dimension with the economic and social dimension by adopting the environmental planning method that focuses in its general sense on preserving the environment and on the biological balance in order to achieve human well-being, which is the goal and purpose of development.                                                                                                  

The problem of the research is that Iraq was exposed, especially after 2003, to conflicts and wars that had significant effects on the deterioration of the Iraqi environment. Treatments of war remnants in an analytical manner within the general framework of economic plans, and one of the most important results that were reached despite the development of economic plans in the field of environment are policies and strategies that work to protect the environment, but from a practical point of view it was difficult to materialize the goals and achieve the goals under the circumstances that Iraq passed.

Abstract

The research aims to clarify the nature of the banking human resources management information system, as well as to introduce the concept of redesigning jobs in banking organizations, in addition to determining the frameworks of the relationship of correlation and influence between the two variables in the Iraqi banking sector in order to identify a number of means that can be adopted by banking departments in order to build an integrated business model linking the outputs of information systems and their adoption in the process of scientific and systematic redesign of jobs and highlights the importance of the study by addressing important administrative topics added To the literature of administrative sciences, in particular the banking human resources information system and the element of redesigning banking functions, and a sample

The study with (83) respondents in (4) private banks in Baghdad and the opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments according to the program (SPSS) and a research came out with a number of conclusions, the most important of which is the existence of a high impact relationship to the level of development and performance of the human resources information system in redesigning jobs and one of the most important recommendations of the study is the need for the various banking departments, whether operational or supportive, to accurately determine their needs from the various disciplines so that the human resources department in banks can reach To harmonize the job with the specifications of the incumbent and through the use of methods in redesigning jobs in a scientific manner, specifically when using the method of job characteristics

Abstract

This study aims to serve the community by diagnosing a problem facing the Dowaly Private Hospital, represented by employee turnover. In this study, the problem of employee turnover was linked to human resources management practices, which include: estimating the need for human resources, job design, recruitment policies, training, development, performance appraisal, wages, incentives, and benefits. The study approach is an exploratory approach that relies on collecting as much information as possible to arrive at a diagnosis of the causes. The questionnaire was used as a tool for collecting data, in addition to personal interviews as a supporting tool for interpreting the results. The questionnaire was distributed to a random sample of (54) hospital employees. The statistical program (SPSS) was used to analyze the results. The research found that wages are the most common problem faced by working individuals, followed by estimating the need for human resources, incentives, benefits, job design, development, and performance appraisal, respectively. As for training and recruitment policies, they are at a high level at Dowaly Private Hospital. The study presented a set of recommendations that may reduce the problem of employee turnover that the Dowaly Private Hospital suffers from.     

Abstract

Aim of research is to measure role of organizational Identification indicators in addressing causes of organizational crises in light of Corona pandemic, As intellectual framework of this research was formed through interaction of two variables (organizational Identification and crises). In order to understand and clarify this framework, indicators of organizational Identification have been adopted, represented by (loyalty, affiliation, similarity). As for dimensions of organizational crises, they were embodied in (deficiency in strategic thinking, lack of understanding of the organization's environment, neglect of the innovation component, weak resources). This research sought to answer a number of questions by presenting intellectual implications of these variables. This is in addition to what was reached through the field side of the research in which it was relied on to design a questionnaire whose paragraphs fit nature of research sample, which was represented in a sample of managers and employees of private hospitals in Karbala governorate, namely (Al-Kafeel Specialized, Hajjah, Zain Al-Abidin(. Research came out with a set of conclusions, in light of which a number of recommendations were raised to hospitals of research community, One of most important conclusions reached by current research is that adoption of organizational Identification indicators effectively contributes to addressing organizational crises in management of hospitals in research community, especially in light of challenges imposed by Corona pandemic, Among most prominent recommendations is need to provide an organizational climate that encourages loyalty and belonging from employees at various levels towards hospital and its services provided, which is reflected in achievement of real and effective treatments in light of this pandemic.