Preferred Language
Articles
/
jpgiafs-943
Creative accounting and the factors affecting its practice in Iraqi companies
...Show More Authors

The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after analyzing the responses were the most important results that have been reached :

    1. The factors that have been selected as influential their creative accounting application in Iraqi companies have a significant impact morale, and they vary in the degree of impact.
    2. The methods or techniques that have been tested are of significant importance in preventing or moral creative accounting and control can be activated in this area.
  • There are considerable risks cannot be avoided in the absence of the discovery of creative accounting methods and control.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Mechanisms of creative action in print design
...Show More Authors

In the midst of conflicts different intellectual and knowledge of production processes and circulation we need constant search for different levels of Innovation replenished with renewed need to develop solutions to various problems. Amid this conflict comes to mind a question about what salt creative mechanisms act in Graphic Design? Through this research is marked (creative mechanisms act in Graphic Design) strive to find solutions
to this question, as well as cognitive it Sarphi side modern and developmental study to a broader understanding of the subject. And across four seasons, which included the first chapter of the research problem and the need for him, and then came the second chapter includes theoretical framework goal Bemb

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Effect of Internal Control in Supporting the Implementation of Cost Techniques in Iraqi Companies
...Show More Authors

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

... Show More
Scopus (5)
Scopus
Publication Date
Sat Jun 06 2026
Journal Name
Al–bahith Al–a'alami
Topics of Women in the Iraqi Newspaper (Al- Sabah): (Feminist Approach)
...Show More Authors

 

The search tried to achieve a major scientific goal represented by (Knowing the perspective that has been treated through press releases of woman articles in Al- Sabah newspaper), via:

  1. Specifying the rate of woman topics in Al-Sabah newspaper, compared with the other subjects.
  2. Revealing the nature of the topics of the woman that the newspaper dealt with.
  3. Identifying the ID of journalistic-product that dealt with the woman topics.
  4. Knowing the journalistic arts that the woman topics have been treated by.
  5. Standing on the cases which woman topics concentrated on, through Al-Sabah newspaper.

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jan 29 2018
Journal Name
Environmental Earth Sciences
A preliminary assessment of the geochemical factors affecting groundwater and surface water quality around the rural communities in Al-Anbar, Western Desert of Iraq
...Show More Authors

View Publication
Crossref (10)
Crossref
Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Creative formations in honorable prophetic decoration lines
...Show More Authors

The Islamic art is filled with precious and holiness contents for what it carries of spiritual meanings represented by the Holy Quran, Hadith and texts which inspired the Calligrapher fertile imagination draw from it a wide space for holiness and spiritual expression with artistic explanation of aesthetic and decorative nature, its issuance pivots depended on decoration and calligraphy elements. The main elements which enriched the aesthetic and expressional side are the texts which used by the Calligraphers whom tried to be perfect and creative by presentation techniques and issuance treatments hold within the beauty of the shape and content. The most remarkable artistic achievements are honorable prophetic decoration for what it has of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Transylvanian Review
POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL
...Show More Authors

POSSIBILITY OF APPLICATION THE BALANCED SCORECARD IN THE IRAQI INDUSTRIAL COMPANIES: A PROPOSED MODEL

Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Aggregation of Accounting information between differentiated accounting systems ( Case Study )
...Show More Authors

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
African Journal Of Hospitality, Tourism And Leisure
Social responsibility for tourism companies and its reflection on strategic reputation
...Show More Authors

Scopus
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of the integration of the knowledge economy and international accounting in achieving sustainable development
...Show More Authors

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.         &

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Popular naming for goods and materials in the Iraqi slang "A Semantic Study"
...Show More Authors

The current research is concerned with the prices of Goods and materials in the Iraqi slang a descriptive, lexicographic , and semantic study expressing the meanings of these names and their positions , as well as expressing the imaginations of Human mind , the popular mind in describing these goods with evaluating them besides the semantic of each word accordingly
The current research is divided into two parts , the first part is consisted of Vocalizations" words" That are arisen through cognitive naming that concentrate on the mental imaginations for the most important and sensitive such as colors , taste , shapes and forms impacts of Goods and materials according to users' ' taste for those words , on other hand, the second part of

... Show More
View Publication Preview PDF