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الاستخدامات والتقنيات الحديثة للمحاسبة القضائية للحد من الفساد المالي
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ت 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 ةيباقرلا رئاودلاو تاعماجلا يه موهفم اذكه لثم ، لا ريوطت قيرط نع لولح ةيميلعتلا جهانملا ينبت للاخ نم اهعم لماعلا ةيبيردتلا تارودلاو ةمدقتملا لودلا براجتو ةيئاضقلا ةبساحملاب ةلثمتملا نيققدمو نييبساحمب دلبلا دفر نم ةدافلاا يف ئارجلا ةحفاكم ىلع نيرداق ةيداصتقلاا م . و ،يئارقتسلاا جهنملا لامعتسا مت فادهلأا كلت قيقحتلو نمو ،يليلحتلا يفصولا جتنتسا ثيح .نايبتسلاا ةرامتسا يهو يملعلا ثحبلا تاودأ ىدحإ للاخ نم اهتابثإ مت ةساردلا تايضرف تابثإ لجأ أ ثحابلا ىوتسم يف فعضلل ةجلاعم دعي ةيئاضقلا ةبساحملا ليعفت ن ةيبساحملا ةربخلا . و .ةيئاضقلا ةبساحملاب ىنعت تايلكلاو دهاعملا يف ةصصختم تاساردو ةنيصر ةيملع جهانم ةفاضإب ثحابلا ىصوأو نم تاهجلا ةيللاقتسا زيزعتو ةيفافشلا ةدايزو نيلوؤسملا تايحلاص ميجحت يه ثحابلا اهيلا لصوت يتلا تايصوتلا مها و يلاملا داسفلا اياضق يف ةيقيقحتلا يرادلإا .

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Reasons modern and contemporary applications social and political engineering in the west
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The results of the historical review of social and political realities in general show that the practical and procedural applications of social engineering as a particular activity primarily of the social and political characteristics of man and society emerged in modern Western societies before appearing in other societies, These results also show that the emergence of these practical reasons and their applications in the West has also seen the emergence of modern theoretical foundations there, which seems to be the usual and usual context everywhere and in most or not all areas of life. Since the social and political dimensions are intertwined in human life and are in full, comprehensive and lasting harmony, interest in this geometry h

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Publication Date
Tue Jul 21 2026
Journal Name
Al–bahith Al–a'alami
New Recent Trends in Agenda Setting Studies n The Arab World
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This study aims to examine the main features of the new trends in agenda studies using the secondary analytic approach in analyzing the newest studies in agenda-setting issues from 2007 till 2017, in addition to the quantitative approach.
The researcher has analyzed 110 studies -75 foreign and 35 Arabic - to determine, describe and evaluate the key research trends which came in Arabic and foreign agenda-setting studies. The results confirmed that studies of the agenda theory are increasing steadily worldwide with diversity in the theoretical trends and used research tools. In addition, primary studies focus on content analysis and the survey approach (method). Also, most Arabic agenda-setting studies used the traditional methods and k

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Publication Date
Mon Jan 01 2018
Journal Name
المجلة العلمية للبحوث التجارية في كلية التجارة جامعة جنوب الوادي في جمهورية مصر العربية
استعمال نظام محاسبة العميل كأحد اساليب المحاسبة الادارية الحديثة لتحقيق الميزة التنافسية بحث تطبيقي في عينة من المصارف العراقية
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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The dimensions of Financial inclusion and its role in achieving competitive advantage: An exploratory research of the views of a sample of clients of the Algerian commercial Banks
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The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.

The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
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Abstract                                           

           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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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Robust Estimations of Cluster Analysis: Practical Application in Administrative and Financial Corruption
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Cluster analysis (clustering) is mainly concerned with dividing a number of data elements into clusters. The paper applies this method to create a gathering of symmetrical government agencies with the aim to classify them and understand how far they are close to each other in terms of administrative and financial corruption by means of five variables representing the prevalent administrative and financial corruption in the state institutions. Cluster analysis has been applied to each of these variables to understand the extent to which these agencies are close to other in each of the cases related to the administrative and financial corruption.           

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of financial technology in improving the financial performance of banks: A field study on a sample of private banks in Erbil governorate
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Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s Law to detect Financial Fraud
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Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of customer relationship Management on improving Financial Performance: An Applied Study in a Number of Iraq Private Banks
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The research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors.    Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco

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