{"id":"https://openalex.org/W7220408307","doi":"https://doi.org/10.71207/ijas.v7i29.1742","title":"Importance of numbers and analysis of cash flows at community colleges self-funded case study in the Faculty of the University of safe","display_name":"Importance of numbers and analysis of cash flows at community colleges self-funded case study in the Faculty of the University of safe","publication_year":2024,"publication_date":"2024-05-28","ids":{"openalex":"https://openalex.org/W7220408307","doi":"https://doi.org/10.71207/ijas.v7i29.1742"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1742","doi":"https://doi.org/10.71207/ijas.v7i29.1742","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1742","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1742","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028142006","display_name":"\u0641\u062f\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0635\u0628\u0627\u0631 \u0627\u0644\u0623\u0639\u0631\u062c\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0641\u062f\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0645\u062c\u064a\u062f \u0635\u0628\u0627\u0631 \u0627\u0644\u0623\u0639\u0631\u062c\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087968157","display_name":"\u062b\u0627\u0645\u0631 \u0645\u0647\u062f\u064a \u0645\u062d\u0645\u062f \u0635\u0628\u0631\u064a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062b\u0627\u0645\u0631 \u0645\u0647\u062f\u064a \u0645\u062d\u0645\u062f \u0635\u0628\u0631\u064a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5013813085","display_name":"Fedaa Abd Almajid Sabbar Alaraji","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"fedaa abdulmajid sabbar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5044541059","display_name":"thamer mahdi mohammad","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"thamer mahdi mohammad","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.56282182,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4546000063419342,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4546000063419342,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.1655000001192093,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.10589999705553055,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.8769999742507935},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.7039999961853027},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.8059999942779541},{"id":"https://openalex.org/keywords/community-colleges","display_name":"community colleges","score":0.9700000286102295},{"id":"https://openalex.org/keywords/financial-performance-analysis","display_name":"financial performance evaluation","score":0.7419999837875366},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.31200000643730164},{"id":"https://openalex.org/keywords/higher-education-finance","display_name":"higher education funding","score":0.5410000085830688}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6176999807357788},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.5066999793052673},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4950000047683716},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4009000062942505},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3716999888420105},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.34610000252723694},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.31470000743865967},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2879999876022339},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2840000092983246},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.2831000089645386}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1742","doi":"https://doi.org/10.71207/ijas.v7i29.1742","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1742","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1742","doi":"https://doi.org/10.71207/ijas.v7i29.1742","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1742","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.6164000034332275,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2981840180","https://openalex.org/W4406789894","https://openalex.org/W4399283431","https://openalex.org/W4403874826","https://openalex.org/W3167099878","https://openalex.org/W2614296493","https://openalex.org/W2041333980","https://openalex.org/W4416849621","https://openalex.org/W3172657514","https://openalex.org/W2358714063"],"abstract_inverted_index":{"\u062a\u0639\u062f":[0],"\u0642\u0644\u0629":[1],"\u0627\u0644\u062a\u062e\u0635\u064a\u0635\u0627\u062a":[2],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[3],"\u0644\u0648\u0632\u0627\u0631\u0629":[4],"\u0627\u0644\u062a\u0639\u0644\u064a\u0645":[5,47],"\u0627\u0644\u0639\u0627\u0644\u064a":[6,35],"\u0648\u0636\u0639\u0641":[7],"\u0627\u0644\u062a\u0645\u0648\u064a\u0644":[8],"\u0627\u0644\u062c\u0627\u0645\u0639\u064a":[9],"\u0623\u062d\u062f":[10],"\u0627\u0644\u0623\u0633\u0628\u0627\u0628":[11],"\u0627\u0644\u0631\u0626\u064a\u0633\u0629":[12],"\u0627\u0644\u062a\u064a":[13,29,87,224],"\u062a\u0639\u064a\u0642":[14],"\u0645\u0633\u0627\u0647\u0645\u0629":[15],"\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a":[16],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[17],"\u0641\u064a":[18,32,43,63,73,89,130,138,180,185,203],"\u062a\u062d\u0642\u064a\u0642":[19],"\u0623\u0647\u062f\u0627\u0641\u0647\u0627":[20],"\u0627\u0644\u0639\u0644\u0645\u064a\u0629":[21],"\u0648\u062a\u0639\u062a\u0628\u0631":[22],"\u0627\u0644\u0643\u0644\u064a\u0627\u062a":[23,45,65,75,94,210,217],"\u0627\u0644\u0623\u0647\u0644\u064a\u0629":[24,211],"\u0627\u0644\u0645\u0645\u0648\u0644\u0629":[25],"\u0630\u0627\u062a\u064a\u0627":[26],"\u0623\u062d\u062f\u0649":[27],"\u0627\u0644\u0628\u062f\u0627\u0626\u0644":[28],"\u062a\u0633\u0627\u0639\u062f":[30],"\u0627\u0644\u0645\u062c\u062a\u0645\u0639":[31],"\u0627\u0644\u0623\u0633\u062a\u0645\u0631\u0627\u0631":[33],"\u0628\u0627\u0644\u062a\u0639\u0644\u064a\u0645":[34],"\u0628\u0627\u0644\u0635\u0648\u0631\u0629":[36],"\u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629":[37],"\u0645\u0646":[38,83,146,160,177],"\u062e\u0644\u0627\u0644":[39],"\u062a\u062d\u0645\u064a\u0644":[40],"\u0627\u0644\u0637\u0644\u0628\u0629":[41],"\u0627\u0644\u062f\u0627\u0631\u0633\u064a\u0646":[42],"\u0647\u0630\u0647":[44,74,103,140,156],"\u0628\u0646\u0641\u0642\u0627\u062a":[46],"\u060c":[48,66,95,122,167,194],"\u0648\u0645\u0646":[49],"\u0647\u0646\u0627":[50],"\u0628\u0631\u0632\u062a":[51],"\u0623\u0647\u0645\u064a\u0629":[52,101,115,178],"\u0648\u0636\u0631\u0648\u0631\u0629":[53],"\u0627\u0644\u0623\u0633\u062a\u062e\u062f\u0627\u0645":[54],"\u0627\u0644\u0623\u0645\u062b\u0644":[55],"\u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639":[56],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628":[57],"\u0644\u0644\u0645\u0648\u0627\u0631\u062f":[58],"\u0627\u0644\u0645\u062a\u0627\u062d\u0629":[59],"\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629":[60],"\u0628\u0627\u0644\u0623\u062c\u0648\u0631":[61],"\u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629":[62],"\u062a\u0644\u0643":[64,216],"\u0648\u062a\u0639\u062f":[67],"\u0639\u0645\u0644\u064a\u0629":[68],"\u0623\u0639\u062f\u0627\u062f":[69,102,139,155,199],"\u0642\u0627\u0626\u0645\u0629":[70],"\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a":[71],"\u0627\u0644\u0646\u0642\u062f\u064a\u0629":[72,191],"\u0628\u0634\u0643\u0644\u0647\u0627":[76,105],"\u0627\u0644\u0635\u062d\u064a\u062d":[77,106],"\u0648\u0627\u0644\u062f\u0642\u064a\u0642":[78],"\u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644":[79],"\u0627\u0644\u0645\u0627\u0644\u064a":[80,92,119,172,189,221],"\u0644\u0647\u0630\u0647":[81],"\u0627\u0644\u0642\u0627\u0626\u0645\u0629":[82,104,141,157,200],"\u0623\u0647\u0645":[84],"\u0627\u0644\u0648\u0633\u0627\u0626\u0644":[85],"\u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a":[86],"\u062a\u0633\u0627\u0647\u0645":[88],"\u062a\u0642\u064a\u064a\u0645":[90],"\u0627\u0644\u0623\u062f\u0627\u0621":[91],"\u0644\u062a\u0644\u0643":[93],"\u0648\u064a\u0647\u062f\u0641":[96],"\u0647\u0630\u0627":[97],"\u0627\u0644\u0628\u062d\u062b":[98,205],"\u0627\u0644\u0649":[99,125],"\u0623\u0628\u0631\u0627\u0632":[100,114],"\u0648\u0641\u0642\u0627":[107],"\u0644\u062a\u0628\u0648\u064a\u0628\u0627\u062a":[108],"\u0627\u0644\u0646\u0638\u0627\u0645":[109],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a":[110],"\u0627\u0644\u0645\u0648\u062d\u062f":[111],"\u0641\u0636\u0644\u0627":[112],"\u0639\u0646":[113,187],"\u0627\u0644\u0642\u064a\u0627\u0645":[116,218],"\u0628\u0639\u0645\u0644\u064a\u0629":[117],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644":[118,179,220],"\u0644\u0644\u0642\u0627\u0626\u0645\u0629":[120,173,222],"\u0630\u0627\u062a\u0647\u0627":[121,174],"\u0648\u062a\u0648\u0635\u0644":[123],"\u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646":[124,196],"\u0623\u0633\u062a\u0646\u062a\u0627\u062c":[126],"\u0647\u0648":[127],"\u0623\u0646":[128],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[129],"\u0642\u0633\u0645":[131],"\u0645\u0627\u0644\u064a\u0629":[132],"\u0643\u0644\u064a\u0629":[133],"\u0627\u0644\u0645\u0623\u0645\u0648\u0646":[134],"\u0627\u0644\u062c\u0627\u0645\u0639\u0629":[135],"\u064a\u062c\u062f\u0648\u0646":[136],"\u0635\u0639\u0648\u0628\u0629":[137],"\u0644\u0639\u062f\u0645":[142],"\u0648\u062c\u0648\u062f":[143],"\u0646\u0645\u0648\u0630\u062c":[144,198],"\u0645\u0639\u0645\u0645":[145],"\u0642\u0628\u0644":[147],"\u062c\u0647\u0627\u062a":[148],"\u0627\u0644\u0623\u0634\u0631\u0627\u0641":[149],"\u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[150],"\u0639\u0644\u0649":[151,158,175,209],"\u0627\u0644\u0643\u0644\u064a\u0629":[152,170,186],"\u064a\u0628\u064a\u0646":[153],"\u0637\u0631\u064a\u0642\u0629":[154],"\u0627\u0644\u0631\u063a\u0645":[159,176],"\u0623\u0644\u0632\u0627\u0645\u064a\u0629":[161],"\u0623\u0639\u062f\u0627\u062f\u0647\u0627":[162],"\u0645\u0646\u0630":[163],"\u0639\u0627\u0645":[164],"/":[165],"2005":[166],"\u0643\u0645\u0627":[168,214],"\u0644\u0627\u062a\u0642\u0648\u0645":[169],"\u0628\u0627\u0644\u062a\u062d\u0644\u064a\u0644":[171],"\u0623\u0639\u0637\u0627\u0621":[181],"\u0635\u0648\u0631\u0629":[182],"\u0644\u0644\u0623\u062f\u0627\u0631\u0629":[183],"\u0627\u0644\u0639\u0644\u064a\u0627":[184],"\u0627\u0644\u0648\u0636\u0639":[188],"\u0648\u0627\u0644\u0633\u064a\u0648\u0644\u0629":[190],"\u0648\u0645\u0635\u0627\u062f\u0631\u0647\u0627":[192],"\u0648\u0623\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u062a\u0647\u0627":[193],"\u0648\u064a\u0648\u0635\u064a":[195],"\u0628\u062a\u0639\u0645\u064a\u0645":[197],"\u0627\u0644\u0645\u0634\u0627\u0631":[201],"\u0644\u0647":[202],"\u0645\u0644\u062d\u0642":[204],"\u0631\u0642\u0645":[206],"(":[207],"1)":[208],"\u0644\u0644\u0639\u0645\u0644":[212],"\u0628\u0647":[213],"\u064a\u0648\u0635\u064a":[215],"\u0628\u0639\u0645\u0644\u064a\u0627\u062a":[219],"\u0644\u0644\u0623\u0647\u0645\u064a\u0629":[223],"\u0633\u0628\u0642":[225],"\u0630\u0643\u0631\u0647\u0627":[226],".":[227]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-06T00:00:00"}
