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Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision to the pricing of its services fairly and rationally. The aim of the research is to design a system of cost accounting based on ABC activities in the service sector to calculate the cost of service for the purpose of providing appropriate information to the administration for the purpose of increasing the effectiveness of pricing decisions for those services. The main findings of the research that the use of cost accounting system helps to identify and measure the cost of transport services correctly and thus the possibility the administration should make a rational and rational decision to price services more fairly and objectively.

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reforming the insurance sector and its role in stimulation gross domestic product in Iraq for the period (2014-2018)
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The main purpose of the research is to demonstrate the importance of the insurance sector in the economy through its role in providing security for all economic sectors and thus stimulating the gross domestic product and reducing dependence on the output of the oil sector, which may expose the Iraqi economy to several problems and imbalances, I have found that there is a great weakness in the role of the insurance sector in Iraq at the level of government, companies and individuals, and the reason for this is the lack of policies supporting the insurance sector and the lack of work in the strategy of economic diversity and the decrease of security awareness by individuals so became Developing the sector to ensure the urgent need

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Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the Construction, Build, Operate and Transfer (B.O.T): Applied Research in Southern Cement State Company
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   Form of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides majo

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Crisis management according to the strategic leadership - the interactive role of decision support systems. (An exploratory study at the Ministry of Industry and Minerals / the State Company for Steel Industries)
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The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Environmental awareness in the curriculum and its role in sustainable environmental planning
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                The goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph,

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in winning compensation claims and its impact on the profits of the National Insurance Company: applied research
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                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

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Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Maturity and its role in reinforcing the quality of auditing: An analytical study in Iraqi audit offices
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This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التجربة الصينية في الإصلاح والتنمية : بحث في خصوصية المنهج والدروس المستخلصة
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The Chain's experience of reform and development monopolized with deep and exclusive concerns of the world.

Starting from the academic departments of universities and researches and study centers to the world's organizations and institutes passing through the government and the official systems in many countries that get affected , positively or negatively, now or later by china's economic development .

Searching in the china's experience of reform and development  is important because it takes place in a developing country in which the leadership is succeeded in choosing the right methodology an model of changing and operating economics, making use of all the past national a

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of the economic intelligence of the organization and its role in achieving economic growth: Applied research
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   The aim of the research is to demonstrate of the relation and the influence of the components of economic intelligence (strategic alertness, information security policy, impact policy) in achieving of economic growth (creativity, competitiveness, quality improvement). The questionnaire was used as a main tool for selected sample. Answers analyzed by using the statistical program (SPSS)  to calculate the arithmetic mean, standard deviation, weight percentage, correlation, F test, and Squared factor (R2).

 The research derived its importance from the distinguished role of information systems in the work of industrial companies, and its impact toward achieving economic growth rates in its various activities. T

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Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the efficiency of the Economic performance of the general company for Vegetable oil Industry for the period (2003-2007)
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The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

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Crossref
Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
The Efficiency of the Distribution for Educational Services in Al-Athamiyah area
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The educational service one of activities which have great effect in the city life and it's community which considered as an affective instrument for the social and civilized construction and its role in the development of culture and determining the general features of the society. Therefore planning for educational service is considered as a necessary for economical, social and cultural conditions in the Arab community lives in general and the Iraqi community in special. The educational service buildings and distribution forms an insurmountable obstacle in the urban areas. So the balance distribution in Baghdad presents an indication to ensure the equality of educational opportunities besides the correlation of these institutes with th

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