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jcoeduw-944
(عمل الاطفال مشكلة لابد من الحد منها (بحث مستل من رسالة ماجستير
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This study focuses on the phenomenon of child labour, which is regarded as a problem not only in Iraq or in developing countries but also in many other countries around the world .In fact, this problem is ignored and not given enough attention for there are millions of children working and doing different works in economically poor societies. Those children often work for long hours and are being exploited, doing works incompatible with their abilities and energy, preventing them from enjoying their childhood, developing both mentally and physically and joining school. The research introduced some suggestions aiming at preventing children from all forms of harmful and unhealthy works are presented. In fact, this is the very aim that most governments try to achieve in order to prevent children from doing such works and to provide some serious alternatives as not to return to such works again.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of artificial intelligence in achieving Customer satisfaction and its reflection on cost accounting: An applied research in the Iraqi electronic industries company
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Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Quality Function Deployment in Evaluating The Product Applied Research in General Company For Vegetable Oil Industry- Al-M'amoon Factory
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The Quality  function deployment (QFD)  tool is an important  tool of total quality management because its a link between two important parts customer and production process of the product, using advanced House of quality, which contributed to provide more details about improving the product before it had a vision for the future of the product be improved. Also the identification of the two competitors (Alwazeer , Altouri) bases on the survey of retailers  which they identified five competitors products (Alwazeer , Altouri , Ferry , Jif , Dina)for the product (Zahi). Then House of quality  to product (Zahi) has been developed  By using a Kano Model  to classify of customer's requirements for the

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
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Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employ Frameworks and Modern Standards in Evaluating Internal Control System: Applied Research in the General Company for Vegetable Oil Industry
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In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The reality of succession planning Under the retirement law No. (26) of 2019 / Applied research in the medical city
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This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of Continuous Improvement in Achieving Competitive Advantage for Iraqi Universities: And Their Research Projects
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The rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
Research on the book observatories walls in doctrinal issues Written by Imam Sana Allah bin Ali bin Khalil (1137 AH)
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The topic of the research on the Observatory of the Walls on Jurisprudential Matters in the Hanafi Fiqh, by Imam San’a Allah bin Ali bin Khalil Al-Ala’iyya Wai al-Naqshbandi, al-Rumi, who died in 1137 AH, which includes seven chapters, the first section of it concerning division and related matters, and the second section in the adaptation It is the apportionment of benefits in common objects, the third section, which pertains to lines, surfaces, and bodies, the fourth section, which concerns the inclined wall and certification, and the fifth section, which concerns the provisions of the walls and its claims, and the sixth section, which concerns the door of roads and doors, the opening of the skylight, the sails of the wing, the can

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

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Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Internal Islamic Certificates of Deposit (ICD) on the Profitability of Islamic Banks: an Empirical Research in Asia-Iraq Islamic Bank
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 As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Dimensions of Virtuous Leadership and its Effect on organizational conflict: Applied Research on State Property Departmentin Al-Najaf Governorate
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This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive-constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R2, t, p). Many results have been concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necess

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