Preferred Language
Articles
/
jpgiafs-657
أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية
...Show More Authors

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that have occurred in business and financial environment, and in line with the rapid spread of electronic commerce operations. So the aim of the research to clarify the concept of e-commerce, risks and changes brought about by the internal control system, and determine the implications brought about by e-commerce operations on the internal control system. Among the most important findings of the study that e-commerce has affected and clearly on the components of internal control systems, so needs activity of e-commerce to the concept of internal control for characterized Balastetekih, and objectives of internal control is no different in light of operating electronic data reported under manual operation.Example usage of "":

automatically translated by Google

أسفل النموذج

 

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
On Semigroup Ideals and Right n-Derivation in 3-Prime Near-Rings
...Show More Authors

 The current paper studied the concept of right n-derivation satisfying certified conditions on semigroup ideals of near-rings and some related properties. Interesting results have been reached, the most prominent of which are the following: Let M be a 3-prime left near-ring and A_1,A_2,…,A_n are nonzero semigroup ideals of M, if d is a right n-derivation of M satisfies on of the following conditions,
d(u_1,u_2,…,(u_j,v_j ),…,u_n )=0 ∀ 〖 u〗_1 〖ϵA〗_1 ,u_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n ϵA〗_u;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=0 ∀u_1,v_1 〖ϵA〗_1,u_2,v_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n,v_n ϵA〗_u ;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=(u_

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed May 13 2009
Journal Name
Journal Of Planner And Development
Urban creep on the green areas and its environmental effects on the city of Baghdad
...Show More Authors

he planning process is generally aimed at developing the city and making it meet the needs of different citizens. The green areas constitute one of the basic needs of the city and with the rapid and unusual growth in the size of cities, especially in the third world countries, which is often embodied in capitals. Which was achieved as a result of many reasons, including political, economic and social and even enshrined through some of the decisions that were issued and the city of Baghdad, but a clear example of these cities. The city and the environment are inseparable terms. The city is where people spend their lives and their daily experiences, and the environment is the center in w

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Drugs addiction
...Show More Authors

The growing phenomenon of drug abuse in light of the increasing psychological and social pressures experienced by members of the community of wars and crises of the Iraqi society in the middle of the last decade was Andv societies that are free of the phenomenon of drug addiction, but with a high level events, wars and economic crises and the deterioration of the situation security and lack of control on the border with the neighboring countries, it has become a breeding ground and the focus of drug-smuggling gangs, all of which led to the spread of drug abuse, especially among the youth category, and undoubtedly the seriousness of drug abuse Taatmd negative community impacts, Valmtaati drug becomes a member unproductive and unable to ea

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
دور دور( أبي القاسم قائم مقام )في القضاء على المتنافسين على العرش وتنصيب محمد ميرزا شاهاً على إيران
...Show More Authors

  Abu Al- Qasim Qa ,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ,im Maqam   raised in the history of the Qajar .

 

 

View Publication Preview PDF
Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Youth's Awareness towards Household Waste Control
...Show More Authors

Objective: determine the effectiveness of an education program on youth's level of awareness towards
household waste control.
Methodology: A Quazi-experimental study was conducted. Non-probability (quota sample) of (80) young
persons is selected from Baghdad Governorate. They are divided into two equal groups of (40) subjects for the
study group which is exposed to the household waste control educational program. The remaining is the
control group which is not exposed to the educational program.
Results: The findings of the study indicated that youth of the study group have got benefits from the
implementation of the educational program towards household waste control and change has occurred to
their awareness tow

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entry cost based on activity-based cost specifications and comparative study
...Show More Authors

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 06 2026
Journal Name
Al–bahith Al–a'alami
The public's reliance on satellite channels to get information about human rights issues
...Show More Authors

The research aimed to study the role that the media play in shaping the public knowledge of human rights issues among the people of Kirkuk, which will be the focus of the study. The research was conducted by applying a survey panel to a random sample of the city's audience. The research dealt with the theoretical aspect of a theory that relied on the media, and the loans provided by the theory, on the basis of which the research was conducted and the research problem was determined based on a major question: What is the role that the mass media play in developing the knowledge of members of the public on human rights and the relationship between the intensity of view in that, as well as the identification of the effect of two variables G

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة على اختيار موقع المشروع الصناعي وأثر ذلك على تلوث البيئة
...Show More Authors

There is no doubt though all endemic industrial must be accompanied by environmental contamination problem that is closely linked increased industrial activity on the one hand and increase the size of the problem put this industrial waste on the other, and therefore the risk to natural resources and ecosystems as a result of the presence of development projects (especially industrial ones) so it was There must be a sound footing for the sitting of industrial zones and see how their commitment to the appropriate conditions to preserve the environment and enact strict laws to achieve this and prepared well prepared to avoid the numerous errors at the social, economic and technical, environmental and health.

View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Installing Quality of Gratitude in Children from an Islamic Educational Perspective
...Show More Authors

The study aimed to identify how to raise grateful children from an Islamic educational perspective. For that objective to be achieved, the researcher used both of deductive and descriptive approaches using the method of documentary research. The study's results show that children are the real wealth of the community and the foundation of cultural building; therefore, paying attention their raising is a responsibility that must be shared by everyone; gratitude is part parcel of the Islamic doctrine, which is one of the greatest virtues; the virtue of gratitude is the attitude of the believers which in turn strengthens the bonds and expands the network of positive social relationships; It is also considered a cultural significance

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
Regionalism Hegemony of Political Life in Tunisia and its influence upon construction of Political System
...Show More Authors

The topic area of that’s paper dealing with regionalism hegemony upon ruling affairs and political life in Tunisia, this phenomena had historical origins, even before region of French occupation in 1881, after independence, the regionalism domination was practice and normal, the political system justified it's with many causes, like level of education, connection with Western civilization, enlighten intelligent, economic conditions in coast region and North of Tunisia compared with the South, also the role of President Bourqiba as founder of Modern Tunisia, he was from Monster (North of country) which was dominated as charismatic leader dedicate the regionalism domination through decades, yet after revolution in 2011, little changes ha

... Show More
View Publication Preview PDF
Crossref