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The role of e-learning standards in auditing in auditing the performance of customer capita: applied research
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                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the extent to which they have achieved their goals through the efficient, effective and economical exploitation of available resources. The statement of the role of e-learning standards in auditing  client capital is achieved by adopting a proposed performance audit program for client capital of Iraqi educational institutions by identifying e-learning standards issued by the Iraqi Ministry of Higher Education and Scientific Research and Providing performance indicators for the for Girls /University of Baghdad )in the light of the application of e-learning standards, where the research problem was identified by the absence of a special program to audit the performance of customer capital(students)according to e-learning standards, that the application of the program to audit the performance of customer capital on the research sample leads to improving the quality of the performance of the college research sample in particular and the performance of Iraqi universities in general

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
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In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Academic Accreditation From The point Of view The Teaching Staff Of Iraqi Expatriates And Its Impact On Strategic Performance Of Institutions Of Higher Education - Field Research
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Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Role of Iraqi Woman in the 2021 Elections
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After the political change in Iraq in 2003, Iraq witnessed a stage of social and political development and the strengthening of the legal foundations of the state system, by the approval of the permanent Iraqi constitution of 2005, and stipulating the quota system.

Iraqi women participated in the parliamentary elections from 2005 until 2021, and despite the participation of Iraqi women in all elections, there are challenges that women in Iraq face that prevent their political participation in general and participation in parliament in particular. There are factors behind this, including those related to Iraqi women themselves, including those concerning the political institution and factors related to the nature of society, and it

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
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 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور معايير المحاسبة الدولية في القطاع العام ( IPSAS ) في تفعيل أداء المؤسسات الاقتصادية والأجهزة الحكومية: بحث تطبيقي في محافظة ذي قار
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One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of higher Education Institutes in restricting Administrative and Financial Corruption: An Analytic Reading
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Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Financial Guarantee Assessmeats on Accounting Profite: Apractical Research In Dell Company
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The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

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Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management processes in Creative marketing
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The research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.

We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model

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Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Investment in Human Capital on Economic Growth in Algeria A standard Study within the period of: 1970 – 2015
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The summary:

This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the ab

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Inspection In Achieving Banking Compliance: An Applied Study In A Sample o Iraq Banks
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The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

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