That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the laws and regulations in the developing world as well as adapt to the evolving banking environment and that there should be a bank awareness among everyone and not to stay on the traditional banking methods.
This research aims toknow the learning styles according to the model of Felder and Silverman and its relationship to effectively self- perceived mathematicalamong students of the Faculty of Education Pure Sciences - Ibn al-Haytham. By answering the following questions: 1. What are the preferred methods of learning among students in the mathematics department according to the model Felder and Silverman? 2. What is the mathematicalself-perceived levelof the students at the Department of Mathematics effectiveness level? 3. What is the relationship between learning styles according to the Felder model and Silverman and the effectiveness of mathematical self-perceived of the students of the Department of Mathematics? The research sample consiste
... Show MoreThe audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company.
Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and
... Show MoreThe research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act
... Show MoreThe research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:
1-Identifying the professional level of the educational counselors.
2- Knowing the level of the school climate with the educational counselors.
3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?
4- Is there a relationship between the professional self and the school climate of the research sample?
To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj
... Show MoreAltruism is one of good qualities of human being expressing his highness and triumph. Self control has A signifies in a lot of psychological, educational, Social, ethical and healing fields Where the higher self control relates with high degrees of carefulness accuracy, problem solving, choice. judgment and decision making. the present study aimos at measuring altruism among university students , self control among them , recognizing the statistically differences significance on self control among university students according to gender variable and recognizing the correlation between attruism and self control among university students . the sample consists of the basic application one (200) students (100) males and (100) males that had
... Show MoreThe good preparation for a class of young people is the great importance requirement.
This case on the state role to put exceptional philosophy bench form which the entire category
through group of experienced educators to prepare different and distinct programs to suit
every specialty of this class. This base of this role can draw upon, including state institutions
need of young people add urges the mental and physical abilities, scientific and cognitive
specialties and carry it from the levee in the academic certification .And we must not lose the
lose sight of the link that pilot projects in which to invest the energies of youth programs and
curricula attractions including incentives .It's become the subject of jo
The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
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The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th
... Show MoreThe research problem lies in determining the beauty ranges between the receiver and the industrial product, The goal of the research, it is the definition of aesthetics in industrial design and its relation to the receiver, and the researcher outcome several conclusions of the, the most important was: 1. The role of accumulated experience, and their interaction with the vision of the artwork in achieving aesthetic perception and levels of artistic and aesthetic values and by the level of growth this taste of the recipient. 2. There are interactive and close relationship be the primary means for the integration of functional and aesthetic meaning the designer meant to get it to the receiver.
This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
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