Preferred Language
Articles
/
jeasiq-327
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
...Show More Authors

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the financial corruption cases in the Iraqi environment as well as a framework proposal for strategic audit can be applied in the local environment in order to detecting the financial corruption cases and ways to treated them. The research found a number of conclusions was that the most important results of the empirical studies that measure the effectiveness of the control systems of internal and external both types as well as the Integrity Commission and the departments of inspectors general have proven that the actions taken by those actors is insufficient and ineffective to limit the financial corruption cases in Iraq.

The research was presented several recommendations were the most important of the need to adopt a framework proposed strategic audit and in earnest, which would help financial control bodies and the Integrity Commission and the departments of inspectors general in the performance of its role effectively in order to detect the financial corruption cases in the economic units operating in the Iraqi environment, and to be completed of strategic audit to the fullest requires that have a logical sequential steps to give positive results.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Planning and its Importance in Building Institutional Work in the National Insurance
...Show More Authors

The aim of the research is to identify the reality of strategic planning in the National Insurance Company and its importance in building institutional work and to identify the requirements that enable this company to successfully implement strategic planning and the obstacles that limit its application and then achieve the marketing objectives of this company. This study started from the fact that there is a problem represented by the main question that was stated.                                            &nbsp

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of the Media in Empowering People with Disabilities to Participate in Society
...Show More Authors

Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by  establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The role of the sound effect to represent the psychopathic character in cinema
...Show More Authors

The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Computerized Knowledge Operations in Improving Business Performance
...Show More Authors

This research aimed at studying the role of calculated knowledge an its efficiency in improving the performance especially most of the organizations are living within knowledge era which concentrate on new technology investment in different fields of modern live . Under the scientific trends towards the economy of calculated knowledge which depend basically on new computer program in order to utilize the knowledge to raise the level of work performance exploiting different resources in the best way that helps the organizations to achieve their objectives because the information technology and computer programs became a means of survival and indispensible instrument within the developed world which depend on prosperity . progress

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The role of kindergarten teachers in developing children's emotional intelligence
...Show More Authors

The study aimed to get acquainted with kindergarten teachers in the development of
emotional intelligence in children, To achieve this a study too, which consisted of 40 items,
within four areas was condncted: (managing emotions, emotional knowledge, empathy, social
networking) The study tool was applied to the sample amounting (200) teachers of the
kindergarten teachers in the province of Jerash and after analyzing the results statistically
using arithmetic averages standard deviations and variance analysis quartet the following
results were reached :
- presence of statistically significant differences at the level of (α =0,05) is attributable to the
impact of the educational level in the areas of empathy and so

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
Management And Social Perspectives
The Role of Green Target Costing in Improving Supplier Relations
...Show More Authors

This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation within strategic planning and its impact on banking service quality: (An applied research on a sample of Iraqi banks)
...Show More Authors

In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

... Show More
View Publication
Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Exploring the Effectiveness of two Scales for Measuring Cultural Intelligence of the Preparatory School Students
...Show More Authors

The present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:

  1. Is there cultural intelligence of the preparatory school students?
  2. Is there any statistically significant differences according to gender and specification variables?
  3. Is there a scale more effective than cultural intelligence scales?

The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Humanize nature in the poetry of childhood in Iraq (2003-2015)
...Show More Authors

That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
(General corruption is an approach to tyrants and unjust in the perspective of the Holy Quran)
...Show More Authors

      That corruption with all its forms,  has prevailed over the whole world, but  with  different degrees relaying on the one who leads these countries of rulers, followers and officials who have been deemed  the main reason for that corruption, but if these  rulers  were righteous, These countries would have blessed and elevated and were corrupt unjust tyrants who were the disaster that befell the chiefs of those countries  with ruin, misery, and backwardness. This is what we sought to prove and clarify by considering the verses of the Holy Qur’an in respect with this topic. The research includes an introduction, two topics, and a conclusion.

   &nbsp

... Show More
View Publication Preview PDF