The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread of this concept in recent years in many countries of the world and the efforts of international, regional and local levels to identify with this concept and how it applied to the ground and know the level of disclosure and transparency to be achieved in light of corporate governance and the relevance of disclosure and transparency reports in accordance with international accounting standards and local rules. With the research and discuss the role of the comptroller in the disclosure and transparency, as one of the main foundations for the concept.
To achieve the research's aim , divided into four chapters, devoted its first chapter, the methodology, in the second quarter was devoted to the conceptual framework for corporate governance and its importance and its objectives, principles and financial reporting and corporate governance and its relation to disclosure and transparency and the role and responsibility of the comptroller and the procedures for confirmation of the relevance and adequacy of disclosure and healing in the Corporate Governance The third chapter was devoted to the analytical study of the role of the comptroller in the promotion of transparency and disclosure in the financial statements under the governance of a number of Iraqi companies, and reports of auditors on these companies, and analyze the results of the questionnaire form, and compared with the analytical study of the reports of auditors and financial statements of companies and evaluate the study sample the appropriateness and adequacy of disclosure Chapter IV specified to the conclusions and recommendations.
ليست الادارة المحلية أو نظام الحكم المحلي ابتكاراُ حديثاً للانسان، بل أنه لازم البشرية منذ أقدم العصور وحتى الآن، إذ الملاجظ أن القرى الصغيرة نشأت قبل أن تنشئ الدولة أو قيل أن يتبلور مفهوم الدولة في الوقت الحاضر وكانت القرى والمدن تجتمع بين حين وأخر- اجتماع أفرادها- لادارة شؤونهم وحل مشاكلهم، وكان هذا خير دليل لتطبيق مفهوم الديمقراطية المباشرة بين أفراد المجتمع الواحد، ولذلك فإن الحك
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The picture has taken a place that sometimes enables it to take precedence over media analysis، psychology، and political communication.
The image has the ability to influence to obtain persuasion، not only emotionally or
dramatically، but also on the level of commercial and political persuasion. In every
image، the intention of that persuasion is hidden.
It can be identified by a set of underlying dimensions such as vitality، social dominance، and confidence، for which a group of specific suggestions or movements، such
as a smile، the movement of hands، or the nature and way of looking with the eyes، is
established. The visual image often precedes its verbal counterpart in the proce
It is an analytical study carried out at university of Basra using a sample included the dean ,assistants and managers of scientific dept. in the university for about(63)managers .The study aimed at discovering a model of crises management in the university.The researcher adopted the descriptive survey methodology.To achieve the objective of the study ,a questionnaire of (41)statements was developed covering five main variables like ,signal detection, prevention and preparedness, response, recovery and learning .The validity of the questionnaire was done by a group of referees .Its stability was determined by Cronbach,s Alfa .The questionnair,s stability coefficient was(0.
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The population studies are one of the difficult tasks facing the world in all periods. most of the researchers and who have relationship to population policies and development plans, may have succumbed to the idea that the population problem is based and confined mainly in the rate of increase in population, or the so – called population explosion, and not the content because of its pressure on resources and there is no problem of population if the resources are available and therefore no need for the development and implementation of population policies in any way . While the population policies here should take a range of general and comprehensive in every respect to population and demographic phenomena distribution, not only
... Show MoreThe essential objective of this study presents a analyzes of the combination of reality and fantasy in three dramas of Spanish author Alejandro Casona. "Trees die standing" (premiered in Buenos Aires in 1949), “Prohibited suicide in spring” (premiered in Mexico in 1937) and "The boat without fisherman" (premiered in Buenos Aires in 1945).
The first part is an introduction about the biography of Spanish author Alejandro Casona that will allow us to understand some peculiarities of his work in relation to the social historical context of his time.
In the second part of this study we have analyzed elements of reality and fantasy in the th
... Show MoreThe study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in th
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This research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona
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Organizations must interact with the environment around them, so the environment must be suitable for that interaction. These companies are now trying to become Learning Organizations because it try to face that challenges may rise from its environments. The Learning Organization is a concept that is becoming an increasingly widespread philosophy in modern companies, from the largest multinationals to the smallest ventures. What is achieved by this philosophy depends considerably on one's interpretation of it and commitment to it. This study gives a definition that we felt was the true ideology behind the Learning Organization and Group Working. A Learning Organization is one in which people at all levels
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Will address this research interaction and coordination between fiscal and monetary policies and the impact of this interaction and coordination on economic stability and growth، and how the financial implications of monetary policy may stimulate action monetary policy and treatment side effects and the nature of responsiveness and bounce between procedures both two policies and their impact on the balance of overall economic and explained in the folds of searchjustifications coordination and the extent necessary in order to address the imbalances in economic activity through twinning actions of monetary and fiscal، has embodied this coordination and interaction between policies and their impact m
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The Costing Accounting is one the analytic tools which plays important role by support the management in planning& control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.
The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.
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