Preferred Language
Articles
/
jeasiq-1780
The role of internal audit in promoting social performance reports
...Show More Authors

The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as well as the correlation and regression model to find out and analyze the relationship between the search variables, where the search was applied to a group of branches of the oil products distribution company as the number of branches that the search applied On (10) branch and for the year (2018), after testing the research hypotheses a set of conclusions was reached, which was the existence of a significant relationship between internal audit and the promotion of social performance reports, i.e. the increase in the quality or effectiveness of internal audit will lead to further strengthening of the reports Social performance, the research provided a set of recommendations, the most important of which is the need to create a system of social performance management because of its positive aspects towards employees and the preparation of social performance reports separately from the financial statements containing all information about the performance of the company in the social aspect, whether It was quantitative information or descriptive information to highlight and show interest in this vital aspect.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Supervisory oversight role for the central bank to raise awareness of the banking supervisory: Applied Research in the Central Bank of Iraq and a sample of the Iraqi private banks
...Show More Authors

Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Authentic Leadership on Contextual Performance Analytical research in the departments of Foreign Affairs
...Show More Authors

Abstract

This research aims to examine the correlation and the influence of Authentic Leadership on the contextual performance as a dependent variable, in the departments and Division of the iraqi Ministry of  Foreign Affairs To try out with a number of recommendations that contribute to raising the level of contextual performance in the Ministry. Starting from the importance of research in public organizations and its Role in society, the researcher adopted the descriptive analytical approach in accomplishing this research, The 99 people responded exclusively comprehensively, based on questionnaire that is include 28-item, using interviews and field observations as

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
...Show More Authors

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The use of social networking sites (facebook) and its impact on social relations
...Show More Authors

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the effectiveness of the Balanced Scorecard strategic performance management in public institutions of Jordan )An Empirical Study on the Social Security Corporation – Irbid(
...Show More Authors

The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
...Show More Authors

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benchmarking in Developing the Curricula of Accounting Departments in Iraqi Universities
...Show More Authors

             The economical units in the world face great and rapid challenges in all aspects, a matter that requires facing these challenges throughout continuous improving and developing in their performance to keep their competitive position "place".

       The Benchmarking Technique is one of the modern managerial tools that are proved to be successful in application throughout making continuous comparisons between products or services and the best – performance levels the compete with it . This is achieved to develop its performance and give it the competitive criterion with which it faces its competitors.

  

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The role of Iraqi nature in the style of the artist Ayath Abdul Rahman Ameen
...Show More Authors

This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Audit and Its Impact on Tax Returns Quality
...Show More Authors

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Internal Contrl in Electronic Accounting Information System: Applied Study in Spacimen from Kurdistan Regin Iraq
...Show More Authors

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

... Show More
View Publication Preview PDF