أن صفة التغير المتسارع في نمط الحياة ولّد مبدأ اللايقين عند إتخاذ القرارات المالية لأي ظاهرة عموماً أو نشاط إقتصادي على وجه الخصوص. وهذا يتطلب الأستعانة بالأدوات الأحصائية كمنهج علمي يساعد في وصفها وتحليلها كمياً ومن ثم التنبؤ بها مستقبلاً كمحاولة لسبر غور اللايقين الذي يكتنف المستقبل كمجهول يتوجس منه الجميع. وقد أصبح متخذ القرار الأستثماري أو صاحب رأس المال وغيرهما من المضاربين والمتعاملين في الاسواق المالية يعتمدون على الأحصاءات المالية للبدء بأي نشاط أستثماري أو تجاري في كافة الأنشطة والقطاعات الأقتصادية. من هنا دعت الحاجة إلى أن نضع جهدنا المتواضع الذي يركز أهتمامه على عددٍ من المواضيع ذات الصلة بالإحصاء المالي والإستدلال الإحصائي تحت عنوان (الإحصاء المالي) بين أيدي المهتمين في مجال العلوم المالية والمصرفية ورجال الأعمال والباحثين والدارسين، ليكون أحد المراجع في المكتبة العربية والتي تبقى بحاجة ماسّة إلى مثل هكذا مرجع. ولحرص الجامعات على تبنّي الإحصاء المالي ضمن خططها التدريسية لتخصصات العلوم المالية والمصرفية، حاولنا من خلال هذا الكتاب أن نغطي الجزء الأكبر من مفردات هذهِ الخطة من خلال سبع فصول.
Aim of this research is to evaluate the Singaporean curriculum provided for students in the first stage of basic education on the grounds that this approach pseudonym and is intended for Libyan environment, prompting researchers to ascertain the extent of its relevance to the stage of basic education students in Libya. To this end the researchers prepared questionnaire contains elements curriculum and falls under each element set of criteria have been confirmed sincerity and persistence, were analyzed the goals and content of the curriculum and in accordance with the criteria contained questionnaire as well as evaluating methods of teaching and the means and methods of evaluation used and concluded the researchers set of results
... Show Moreت لا نم ظ او ره لا يأ لاح اهلاح رضاحلا رصعلا يف ةريطخ ه ةوشرلا لثم ةيداصتقا ةميرج ديعصلا ىلع ةيبلس بقاوع اهل يتلاو زازتبلااو لاوملأا لسغو ني ىلا ةجاحلا تءاج انه نم ، يداصتقلااو يعامتجلاا تاسسؤم لبق نم اهينبت يغبني يرادلإاو يلاملا داسفلا نم دحت تامدخو بيلاسأو تاينقت ةيلاملا مئارجلا نم دحلل ةلودلا اع ىلع عقت يتلا تاسسؤملا نمو ةيئاصقتسلاا ةبساحملا وا ةيئاضقلا ةبساحملاب تلثمت ةيداصتقلاا تادحولا يف ينبت اهقت ة
... Show MoreA Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend
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The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,
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The model of financial reporting in Iraq Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor
... Show MoreThe aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:
- Iraqi society is a young society.
- The majority of the population is 70 percent. They live almost in urban areas.
- The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial
Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting
... Show MoreThis research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin
... Show MoreThe current research aims to identify the effectiveness of a computerized program in developing mathematical skills among the first cycle students in basic education schools in the Sultanate of Oman. The two researchers used the quasi-experimental approach on an intentional sample consisting of (40) male and female students at Al Kawakeb School for Basic Education (1-4). Two of the basic fourth-grade classes and then randomly distributing them into two groups, one is experimental (20) male and female students who followed the computerized interactive program, and the other is (20) male and female students followed the traditional way. On the other hand, its reliability has reached (0.81), and the results of the research have concluded th
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