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Determination of competency levels and auditor evaluation procedures to the international standard (ISO19011: 2018) A case study at the Ministry of Construction, Housing and General Municipalities/Audit Directorate
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The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of standards and requirements for efficiency and evaluation of auditors according to the international standard (ISO19011:2018) with its latest release. the research relied on the case study method using the Check List prepared according to the requirements of the competency and evaluation requirements of the auditors in the International Standard (ISO19011: 2018), The interviews were conducted and documents and field coexistence were measured through which the extent of application and documentation of this requirement was measured. The researcher used the Pareto scheme to diagnose the most influencing requirements in the application of the competency requirement and to evaluate the auditors according to the international standard ISO19011: 2018. Among the most prominent results that the research came up with is the availability of the ability to apply an efficiency requirement and the evaluation of auditors according to the international standard ISO19011:2018 partly in the directorate due to the lack of financial allocations and the lack of human resources with expertise and the weakness of specialized training programs in addition to weak material and moral incentives as well as the process affected by the Personal evaluation, which requires hard work to reach the integrated application of the requirement.

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Central Bank of Iraq in housing finance and reducing the housing crisis in Iraq
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Finance is an essential element when developing any housing policy because of its role in providing funds to institutions concerned with housing lending. Therefore, the research aims to evaluate the financial aid provided by the Central Bank of Iraq in solving the housing crisis through the adoption of the Central Bank of Iraq initiatives to support the financing of the housing sector, and here The importance of the research is highlighted to determine the role of the initiative by drawing an effective strategy aimed at providing the housing sector with the necessary funding. By providing financing to financial institutions directed towards providing real estate credit, and that the percentage of the contribution of the implement

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

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Publication Date
Tue Dec 16 2008
Journal Name
Journal Of Planner And Development
Housing finance and housing needs in Iraq with reference to some Arab experiences
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the financial resources represent a basic factor of production ;It is obvious that the housing sector needs the resources to finance the building operation to produce all the housing units. Finance is the cornerstone of any housing strategy , as its successes dependent on the success of the financing methods and the creation of charnels and effective methods for the provision of the required finances for both individuals and instantly concerned with the production of housing units. The kinds of financial institutions vary from one country to another according to the nature of the economic and financial system. The lending conditions also vary as well as the capital cost of the housing units needed The housing operations is concer

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Leadership in the adoption of Talent Management Practices Field research in the Ministry of Science and Technology
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The current research aims at testing test the relationship and the impact of strategic leadership (strategic vision, Core competencies , human capital, organizational culture and Ethical practices) in the talent management (to attract talent, performance management talent, developing talent and retain talent) among managers in the Ministry of Science and Technology Iraq, and figuring out  a number of recommendations to the ministry to help achieve its desired objectives, and to clarify the relationship between the variables to find the main and secondary aim of the research two major hypotheses have been formed which split into ten sub-hypotheses. Collecting data on  a form questionnaire has been relied on as an essenti

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals
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The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the Opportunity Cost in the Overall Economic Development: Applied Study in The General Company for Leather Industries
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This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Analysis of the Reasons for the Delay of the Investment Projects of the North Oil Company / Case Study
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The research aims to find a contemporary model in analyzing the reasons behind the delay of the investment plan projects suffered by the North Oil Company. This model is able to understand the environment surrounding the implementation of projects in the light of the changes facing the company at the present time, which in turn requires the need to identify the most important strengths and weaknesses Internal and external opportunities and threats using the SWOT matrix and identify the appropriate strategic alternative based on clear policy, strategies and programs to address weaknesses and look to the future prospects as the company can be stronger and more flexible environmental changes surrounding the reality of implementation

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of social audit in social performance an applied study of the views of a sample of managers and staff of Algerian business organizations
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            This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
General Conditions of Women in Ibn al-Jawzi’s Book Safwat Al-Safwa: A Historical Study
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The research aims at the scholars’attention to the importance and role of Arab Muslim women through books and historical studies that historians and scholars have taken up like Ibn Al-Jawzi (597 AH) and his book Safwat Al-Safwa,  where he presented the conduct of worship and their words and deeds, and explained to women worshipers other aspects of their lives, such as the scientific aspect Crafts and works as well as their prominent role in preaching and religious guidance, and the impact of this on their morals and qualities. This study showed the strength of the personality of women and their high interest in worship. The importance of the study lies in knowledge.The research followed the role of Muslim women to carry t

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Recruitment of Children in African Armed Conflicts and its International Dimensions
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       African countries are among the countries in the world that suffer from the phenomenon of child recruitment in wars and conflicts. There are many reasons behind it, including the nature of the human formation of children, the societal violence to which they are exposed, lack of access to education, economic hardships, as well as the role of African wars and conflicts and other reasons that compelled children to join armed groups and participate in military operations. The recruitment of children is divided into two types, compulsory and voluntary, and this leads to many humanitarian and security repercussions that are not limited to a specific period of time but extend to subsequent generations, and due to its seriousness, t

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