The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.
This research aims at studying the websites of Iraqi ministries to determine the extent of the use of electronic communication in the practice of public relations' activities through these sites, which represent a formal means of communication between the ministry and its people.
The research consists of three chapters: chapter one studies the methodological framework of the research; chapter two includes three units: unit one studies technologies of electronic communication including its concept, features and types; unit two studies electronic publications i.e. its concept and features; and unit three deals with designing the electronic websites .it ends with chapter three which is divided into two sections: section one studies the
Flourished economic life in the city Asturabaz was the main engine of social and political conditions in the city; In order to provide factors to help the successful cultivation of the city as well as the prosperity of the industry as famous city Asturabaz since ancient times textile industry and won wide acclaim as well as leather and wood industries and the pharmaceutical industry industry in addition to the livestock that have contributed to increased imports of the city, and this led to the prosperity of the evolution of physical movement and intellectual life.
The evolution in materials’ technology in the last decades resulted in interesting projects that aimed at preserving the environment and energy and reduce pollution. They have been taken the principles of environmental design as a basis for architectural thought, starting from the early stages of the design process ending in choosing appropriate building materials to achieve sustainable buildings, but these trying are limited in our local environment and there isn’t demanded seriousness. The research problem emerges in the ignorance of the environmental aspect (ecological system) when selecting building materials during design process to achieve sustainable buildings. The aim of this research is revealing the mechanisms of selecting
... Show MoreThis paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha
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The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac
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Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.
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Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus
... Show MoreThe international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende
... Show MoreThe study aims to highlighting the Creative Accounting practices, identifying their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying “White” scale on
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The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions