OJS NTU Journal
Not a member yet
669 research outputs found
Sort by
Disclosure of the Activities of the Operating Sectors in Iraqi Companies with Branches in Accordance with the International Standard IFRS 8 by Application to the Subsidiary of the General Company for Northern Cement
Get PDF???? ????? ??? ???? ????? ????? ?????? ??????? ?????? ??????? (IAS/IFRS), ??????? ??? ??? ???? ??????? ???????? ??? ????? ???????? ??????? ?????? ???????? ???? ???? ??? ???, ???? ??? ???? ???? ??? ????? ??????? ??????? ???????? ????? ?????? ????? ??????? ?????? ?????? (IFRS8) ???????? ?????? ???????? ????????? ????? ?? ?????? ???????? ???? ?? ???????? ????????? ???? ????? ??? ????? ????????? ???????? ???? ????? ??????? ??????? ??????? ??? ????? ???????? ??????? ?????????.
??????? ????? ??????? ???????? ??? ?????????? ??? ?????? ?????? ?????? ?????????? ?? ?????? ??????? ??????? ?????????? ?? ?????? ????????.
??????? ???? ????? ??? ?????? ?? ???????????? ?????:
?? ???? ?????? ?????? ?????? ???????? ??????? ???????? ???????? ?????? ??????? (IAS/IFRS) ????? ?? ????? ?????? ?????????? ??? ??? ????? ????? ????? ????????? ????????? ?????? ??? ??????? ???????? ???????.
?? ????? ????? ??????? ?????? ?????? (IFRS8) ???? ??? ??????? ?? ????????? ???? ????? ????? ??????????, ????? ????? ????? ??????? ??? ??? ?????? ???????? ????????? ???? ???? ???? ?????? ?????? ??????? ???????? ?? ????????? ???????.
????? ????????? ???????? ???? ?????? ?????? ???? ??????? ?? ?????? ?????? ?????? ??????? ???? ??????????? ???????The study aims to demonstrate the importance of applying the International Financial Reporting Standards (IAS\IFRS), and to identify the extent of the ability of Iraq companies to apply international standards and to identify the obstacles that prevent this, it also aimed primarily to study the requirements of Iraq companies to adopt and apply the International Financial Reporting standards (IFRS8) related to by identifying the operating sectors and its role in measuring and disclosing them in sector report, and the extent of its ability to provide appropriate information that helps users of financial statements to make the right and appropriate decisions.
To achieve the objectives of the study and answer its questions, the researcher followed the deductive approach on the theoretical side, and the inductive approach on the applied side. Finally the study reached a set of conclusions, the most important of which are;
The adoption of the international Accounting and Financial Reporting Standards (IAS\IFRS), and thus further improve the quality of accounting information and enhance the role of integrity and financial control.
2.The application of the international Financial Reporting Standards (IFRS8) work to disclose the information that users need
Sector information is an essential management tool that enables management to monitor performance and allocate Resources and business strategy development
Characteristics of creative behavior and its reflection in enhancing organizational immunity: An exploratory study of the opinions of employees at Al-Hadbaa Food Industries Ltd.
Get PDF????? ?????? ??????? ????? ?????? ?? ???????? ???? ????? ????? ?? ???????? ?????? ???????? ?? ??? ?????? ???? ???? ????? ????? ??? ???????? ?? ????????? ?? ????? ??????? ??? ???????? ?????? ????????? ???????? ??? ??????? (?????? ????????? ??????? ?????????? ??????? ?????????)? ????? ???? ????? ??????? ???????? ???????? ?????? ???? ?? ??? ??????? ?????? ???????? ??????? ( ???????? ???????? ???????? ???????? ????????)? ???? ???? ??????? ??????? ?????? ?????? ?????? ???????? ?? ????? ??????? ????????? ?? ???? ??????? ???????? ???????? ???????? ?? ?????? ?????.
??????? ??? ????? ?? ??? ??????? ?? ???????? ??? ????????? ????????? ???? ???? ????????? ?? ????? ??????? ??? ???????? ???? ??????? ??????? ????? (110) ??????? ?? ??? (132) ????? ??? ???? ??????? ????????? ???????? ?? ?????? ??? ??? ?? ??????? ????? ???? ????? ?????? ???? ??? ?????? ???????? ?????? ??????? ????????? ?? ???? ???????? ????? ?? ????? ??? ?? ????????? ????? ????? ??????? ???????? ???????? ??????? ????? ??????? ???????? ???? ??????? ????????.Business organizations today are exposed to many problems that are transmitted to them from other organizations operating in the same environment in which they operate. These organizations are able to continue to provide their work when they possess organizational immunity based on its dimensions (organizational learning, organizational genes, organizational memory), which requires Treatments with administrative tools to achieve this. Among these tools is creative behavior in its dimensions (authenticity, flexibility, fluency, sensitivity to problems). Therefore, the current study came to clarify the impact of creative behavior in enhancing organizational immunity in Al-Hadbaa Food Industries Limited Company in Nineveh Governorate.
To reach the goal of this study, the questionnaire was relied upon as a tool for collecting data. Its questions were directed to Al-Hadbaa Company employees, who numbered (110) employees out of (132) workers. Through the statistical laboratory and the required statistical tools, a number of results were reached, the most important of which is the presence of Correlation and impact between innovative behavior and enhancing organizational immunity in Al-Hadbaa Company, in addition to presenting a number of proposals.
The Role of Green Intellectual Capital in Achieving Green Productivity, An Exploratory Study at the State Company For Drugs Industry and Medical Appliances/Samarra
Get PDF ??? ??????? ??????? ??? ????? ????????? ??????? ???? ????? ??? ???? ???? ???????? ???????? ?? ???? ??????? ??? ????? ?????? ??????? ??????? ??? ??????? ?? ?????? ?????? ???????? ???????? ??? ??? ????????? ???????? ???????? ??? ?? ?????? ?????? ?????? ???????? ?????? ????????? ???????? ???? ?? ??????? ?? ???? ????????? ????????? ??????????? ???? ?????? ???????? ?? ??????? ???????? (?????? ?????? ?????? ??????? ??????????? ??????/ ??????- SDI) ????????? ????????? ???????? ????????? ???? ??????? ?????? ?? ????????? ???????? ???????? ??????? ????? (208) ????? ???????? ???????? ??????? ????????? ????? ????? ???? ???????? ??????????? ??????? ????? (Likert) ???????? ????? ???? ???? ??????? ????????? ????????? (26-SPSSVer-26),(AMOS) ?? ????? ??????? ????????.
????? ????? ??????? ???????? ?? ?????? ??? ?????? ?? ??????????? ??? ??????: ???? ????? ???? ????? ?????? ?????? ?? ????????? ???????? ???? ??? ????? ????????? ??????? ????? ??????? ???????? ????? ???? ???? ??? ????? ????? ???? ????? ?????? ?? ????? ????????? ??????? ?? ??????? ????????? ????????? ??? ??? ??????????? ?? ????? ?????? ?? ????????? ??????? ???????? ?? ???? ??????? ????? ?? ?????? ????? ???????? ???? ????? ?????? ??????? ??? ?? ?? ??? ???? ?? ????? ????????? ???????.The current study sought to achieve green productivity, which represents a goal that industrial companies seek through investing in green intellectual capital. To achieve the purpose of the study, the correlation and influence relationships between these variables and their sub-dimensions were tested. The descriptive analytical approach was also adopted to conduct treatments of the data collected through... Interviews and exploratory visits conducted by the researchers in the researched company (the General Company for the Manufacture of Pharmaceuticals and Medical Supplies/Samarra- SDI), which is represented by the administrative leaders and employees working in the capacity of administrators and technicians in the company from different administrative levels, who number (208) researched individuals, using the questionnaire form as the main tool for collecting data and information, and adopting Five-point Likert scale, which required the use of statistical software (SPSS Ver-26), (AMOS-26) in analyzing and processing the data.
According to the results of the statistical analysis, a set of conclusions were reached, perhaps the most prominent of which are: the existence of an impact of green intellectual capital on green productivity, at the level of the main variables as well as their sub-dimensions, which indicates the important role of intellectual capital in achieving green productivity in the company studied, and based on Based on these conclusions, a set of proposals were presented to the researched company along with their implementation mechanism, the most prominent of which is increasing interest in green intellectual capital, because of its effective role in achieving green productivity
Environmentally Friendly Manufacturing and its Role in Achieving Sustainable Competitive Advantage - An Exploratory Study of the Opinions of A Sample of Administrative Leaders at Al Zawraa State Company
Get PDF???? ????? ??? ?????? ??? ????? ??????? ?????? ?????? ????? ?? ??????? ??????? (??????? ?????? ??????? ?????? ?????????? ??????? ?????? ??????? ??????) ??????? ?? ????? ??? (1). ????? ??? ??? ???? ??????? ???????? ??????? ?? ?????? ????????? ??????? ????? ?? ????? ?????? ????????? ????????? ???????? ???????? ??????? (?????? ?????????? ??????? ???????? ???????? ????????) ????? ??? ??? ??? ????? ???? ??????? ?????? ????? ???? ????? ????? ????? ???? ????? (30) ?????? ????. ??????? ??? ??????? ?? ?????? ????? "???? ????? ???????? ???????? ??? ??????? ?????? ?????? ??????? ????????? ?????????"? ?? ???????? ??? ??????? ???????? ?????? ??? ????????? ???? ????? ???????? ??? ??????? ????? ???????? ?? ?????? (SPSS V.23). ?? ???????? ??? ?????? ???????? ????? ??????? ???? ????? ????? ??? ????? ?????? ??? ??? ?? ????? ??????? ??????? ?? ????? ??????? ???????. ???? ???????? ?? ??????? ????? ?????? ???????? ?????? ????? ???????? ???????? ?????????? ?????? ???????? ????????? ????? ????? ??????The research aims to identify the concept of environmentally friendly manufacturing as well as its four dimensions (Environmentally Friendly Design, Sustainable Materials, Green Manufacturing and Green Disposal) shown in Figure (1). Which is one of the most prominent modern administrative approaches in adapting environmental requirements and its role in achieving sustainable competitive advantage represented by the three dimensions (Sustainable Cost, Sustainable Differentiation and Sustainable Focus), which is one of the most important goals of Al Zawraa State Company, which represented the research field and the research sample was (30) managers in it. To reach the answer to the following question "What is the relationship of correlation and effect between environmentally friendly manufacturing and sustainable competitive advantage?" The questionnaire form was used to obtain information in order to determine the relationships between the independent and dependent research variables by applying the program (SPSS V.23). The analytical approach was adopted and the results revealed the existence of a significant effect relationship for each dimension of the independent variable on the dimensions of the dependent variable. One of the most important recommendations is for the top management of the company under study to continue developing its plans, sustaining its operations and optimal use of its resources to be environmentally friendly
Factors of Digital Citizenship and Their Impact on Digital Transformation: An Analytical Study of the Opinions of Samples of the Staff in the Presidency of the Northern Technical University
Get PDF???? ????? ??? ???? ?????? ????? ???????? ??????? ?????? ????? ?????? ?????? ?????? ???? ????? ??????? ??????? ????????? ?? ?????? ??????? ????????? ????? ???? ???????? ??? ????? (180) ??????? ??? ??????? ???????? ?? ????? ??????? ?????? ????????? ????????? ??? ????? ???????? ???????? ?????? ????????? ?????? ?????????? (SPSS. V26) ?? ??? ????? ????????? ?????? ??????? ?????? ??????? ????????? ???????? ?????? ???? ??????? ????? ???? ?? ????? ?????? ???????? ?????? ??? ??????? ????? ?? ??? ?????? ????????? ??? ???? ????? ???? ?? ??????????? ???? ???? ?????? ?????? ???? ????? ??? ??????? ????? ???? ?? ????? ????? ???????? ??????? ???? ????? ??????? ??? ????? ?? ???? ????? ?????? ??????? ????? ????? ?????? ??? ?????? ?? ????? ?? ????? ?????? ???????? ???????? ?????? ????? ????? ?????? ???????? ??????? ?????????? ?? ???? ?????? ?????? ???? ????? ????? ??? ??????????? ????? ?? ??? ??????? ??????? ?????? ???????.The current study aims at demystifying the contribution of digital citizenship factors as an input to the process of digital transformation in the presidency of the Northern Technical University. The study adopts questionnaire as a procedure of data collection. (180) Questionnaires are distributed to individuals working in the university presidency at various administrative levels. Moreover, the data are analyzed utilizing the statistical package for the social sciences (SPSS. V26) to find out frequencies, percentages, arithmetic mean, standard deviation, correlations and effects between the research variables and to test the hypotheses.
The results of the study show the existence of close correlations and influence between the research variables, as well as the availability of digital citizenship factors in the university presidency, that helps in the success of the digital transformation process. The study recommends the need to exert more effort in training and educating the staff to increase their understanding of the significance of digital citizenship as well as its contributions to the success of digital transformation, which in turn requires the development of clear strategies by the university to achieve the required aims
The Extent of The Availability of Digital Manufacturing Technologies in the General Company for Communications Equipment and Power/Al-Kindi Factory - An exploratory study of the opinions of managers in the Al-Kindi Factory
Get PDF??? ????? ?????? ??? ?????? ??? ??? ????? ?????? ??????? ?????? ????????? ?? (?????? ??????? ???????? ??????? ????????? ??????? ???????? ??????? ?????? ???????) ?? ?????? ?????? ?????? ????????? ???????/ ???? ??????? ???? ????????? ???????? ????????? ?????? ???? ????? ???? ???????? ?????????? ????? ?? ??????? ??? ???? ?? ??????? ?? ?????? ???????? ??????(220) ??? ?????? ??? (205) ??????? ????? ???????? ?????? ??????? ???? (93.18%)? ??? ??? ????? ???????? ?????????? ???????? ???????? ???????? (SPSS V.25) ????? ????? ??? ??? ????????? ???? ??? ????? ??? ???????? ????????? ????? ??? ?????? ????????? ????? ?? ?????? ?????? ?? ????????? ???? ??? ????? ????? ??? ???? ??? ???????? ?????? ???????? ?? ??? ?????? ???????? ?????? ???????.The aim of the current research is to identify the availability of digital manufacturing technologies, represented by (the Industrial Internet of Things, cloud computing, digital twins, and 3D printing) in the General Company for Communications Equipment and Power/Al-Kindi Factory. The questionnaire form was used as a main tool for collecting data and information. Which was distributed to a sample of (220) managers in the researched company, and (205) questionnaires valid for analysis were obtained, with a response rate of (93.18%). The data and information were also analyzed using the statistical program (SPSS V.25). The research reached several conclusions that confirmed the availability of these technologies at high levels in the researched company, in addition to presenting a set of proposals stressing the necessity of working to adopt these technologies and enhance Owned by the researched company to achieve its goals
Production Of Distilled Ethanol From Corn Waste Using Saccharomyces Cerevisiae
No full textThe research was conducted in the laboratories of the Agricultural Technical College/Mosul during the period from October 2023. The aim was to produce distilled ethanol from yellow and white corn in Iraq. The research included collecting parts (fruits, seeds, and leaves), transferring them to the Agricultural Technical College in the laboratory, and storing them in sterile nylon bags. The fermentation treatments were divided into 6 treatments to carry out fermentation processes by adding a 2% solution of Saccharomyces cerevisiae yeast to the leaves, fruits, and seeds of corn that were previously prepared and sterilized for fermentation. They were placed in fermenters, and after completing fermentation, carbon dioxide CO2 and ethanol CH3CH2OH were measured, and then the mixture was fractionally distilled to obtain pure ethanol. The results of the productivity experiment treatments after 72 hours showed that the treatment (yellow corn leaves + 2% yeast) gave the highest production of CO2 gas, 220800 ml, and ethanol, 3.61%, while the treatment (white corn fruits + 2% yeast) gave the lowest production of CO2 gas, 131840 ml, and ethanol, 2.15%. After conducting fractional distillation on approximately 15 liters of yeast resulting from this experiment for each treatment, the results showed that the percentage of alcohol distilled was 90%. The highest volume obtained from the yellow corn leaves treatment was 540 ml, while the lowest volume obtained from the white corn fruits + 2% yeast treatment was 322 ml. Based on the results, genetically modified yeast strains can be used to increase efficiency and improve the biofuel production process
Evaluation of the effectiveness of biofertilization with native bacteria in improving the growth and yield of Trifolium alexandrinum under Gypsiferous soil conditions
Get PDFThe excessive use of chemical fertilizers, particularly nitrogen-based ones, has significantly exacerbated environmental problems.The excessive accumulation of these fertilizers in soil and water leads to severe pollution, threatening biodiversity, disrupting ecological balance, and adversely affecting human and animal health over the long term., the world uses advanced agricultural methods, including biofertilizers, and natural sources of plant nutrients. For this reason, a field experiment was conducted at University of Tikrit, Iraq on 2022, to evaluate the effect of a bio-inoculant prepared from local bacterial isolates, namely B1 Ensifer meliloti, B2 Pseudomonas azotoformans, and B5 Sinorhizobium meliloti, , on the growth and yield of Egyptian clover (Trifolium alexandrinum) under different nitrogen levels (0, 40, and 80 kg N ha-1). The experiment demonstrated that seed inoculation with bacteria B1 and B3 significantly positively impacted plant growth compared to uninoculated seeds or those inoculated with pseuodmonas azotoformans. Additionally, increasing the amount of nitrogen fertilizer improved growth, but the best results were obtained when the highest fertilizer level was combined with inoculation using bacteria B3.
Estimating the added Value of Olive Presses in Nineveh Governorat for the production season 2023
Get PDFThe research aims to estimate the added value of the production outputs of the olive crop (olive oil) from the presses until it reaches the final consumer in the local markets in Nineveh Governorate, and to calculate the revenues and profits, which are preceded by calculating the costs, in addition to diagnosing the internal and external factors of olive oil manufacturing, as the research relied on the data collected through a questionnaire form for a random sample of (5) presses out of a total of (20) presses at a rate of (25%) operating in Nineveh Governorate and diagnosing the problems and obstacles that hinder the manufacturing cycle, in addition to secondary data, as the results indicated that the average total cost of the sample amounted to (474881000) dinars and for one ton it amounted to (7664807) dinars/ton, while the average total added value for pressing one ton of olives (3128210) dinars/ton, while the average net added value (3095929) dinars/ton, so the profits per ton of oil have reached (2335193) dinars/ton, where the revenues of one ton of oil had reached (10,000,000) dinars/ton. Despite the increase in pressing costs, the quantities allocated from the olive crop for pressing increased, which was reflected in the added value that was high and the realization of profits as a result of this increase, accompanied by an increase in the national income. It is concluded from this study that increasing the areas planted with olive trees requires increasing the number of presses to keep pace with the increase in local demand for olive oil, which contributes to raising the value of the local product and selling it at prices that compete with global prices. Therefore, the study recommended promoting the local product in foreign markets by participating in international exhibitions and international markets specialized in the olive oil product
Effect of adding two types of zinc oxide to the ration on body weight, milk yield and milk components of Awassi ewes during lactation season
Get PDF???? ??? ??????? ?? ??? ??????? ?????? ????? ?????/?????, ?????? ????? ????? 60 ???? / ??? ?? ?????? ????? ??????? ???? ??????? ??? ?????? ???????? ??????? ?????? ?????? ???????? ???? ?????? ?????? ??? ???????? ?? ??????? 30 ???? ?????? ???? 3-4 ??? ??????? ??? 58 ± 2.19 ???, ???? ?????? ????? ??????? ??? ???? ?????? (10 ???? / ?????? ), ??? ???????? ?????? ????? ?????? (??? ???? + ??? ), ?????? ???????? ?????? ?????? ????? ??? ????? ??????? ???????? ???? ?? ????? , ???????? ??????? ???? ??? ??????? ???????? ????? ????? 60 ???? ?????? ?????, ???????? ??????? ???? ??? ??????? ???????? + 60 ???? ?????? ????? ???????. ?? ????? ???? ?????? ?????? ?????? ?? ?????? ????? ??????? ?? ??????? ?? ?? ??? ????? ?????? ??????. ????? ??????? ???? ???? ????? (? < 0.05) ??????? ?????? ????? ??????? ?????? ??????? ??????? ?? ??????? ??? ???? ?????? ?????? ?????? ???? ??????? ?????? ??????? ?? ??????? ? ??????? ?? ???? ????? ????? ?? ?????? ???? ?????? ??????? ??? ????? ??????? ???? ????? (? < 0.05) ?? ???? ?????? ?????? ?? ????? ????? ??????? ?? ??????? ? ??????? ?? ???? ???????? ?? ????? ?????? ?? ???????. ???? ????? ?????? (? < 0.05) ?????? ?????? ????? ??????? ?????? ??????? ??????? ?? ????? ????? ??????? ?? ????? ?????? ??????? ??? ???????. ?????? ?? ??? ??????? ??? ?? ??????? ?????? ????? ??????? ??????? ?????? ???? ?? ???? ???? ?????? ?????? ?? ?????? ???????? ???????. This experiment was carried out in animal field of Kosar Com./Erbil, to study the effect of zinc oxide ZnO or nano Zinc oxide nZnO particles as feed supplementation on productive performance and milk components of Awassi ewes during the three months of lactation. 30 pregnant Awassi ewes 30 days before parturition, aged 3-4 years with an average weight of 58 ± 2.19 kg were used. Ewes were randomly distributed into three groups (10 ewes / group ). Basal ration were given (concentrated mixture + hay), the first group was considered a control group fed basal ration, second group was fed on basal ration + 60 mg/DM zinc oxide, third group was fed on basal ration + 60 mg/DM zinc oxide nanoparticles. Daily milk production from ewes was recorded and its components were measured biweekly and the monthly rate was calculated. Results indicate no significant differences in daily weight and dry matter intake in treatment groups compared to control. Milk production and daily milk yield were significant (p?0.05) higher on the nZnO treatment compared to control group during the second and third months of lactation, and a significant (p?0.05) increase in percentage and milk fat yield during the three lactation months. Moreover nZnO treatment showed a significant (p? 0.05) superiority in the amount of milk protein at the first and third month of lactation, and lactose at the third month of lactation. Also, nZnO treatment was significantly (p ? 0.05) superior in Zn concentration in milk compared to the control at the second and third month of lactation. The result revealed that zinc oxide nanoparticles as dietary supplements improved the amount and some components of milk in domestic Awassi ewes