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jeasiq-1104
Analysis of liquidity and profitability of general price level changes Applied Study State company for Glass and Ceramic industry
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     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect  the true financial situation of economic unity.                                         

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study
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The Purpose of this research is analysis and discussion " The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study compared the two insurance (national, Iraqi), for a period of one year (2005) and the year (2014), as it is framed theoretical side for two topics head adequacy money the insurance company, and the profitability of the insurance company, and I've been using the research methodology and analytical, in the analysis and measurement of the capital of the insurance company adequacy, and profitability of the company, as the capital adequacy ratio was measured by dividing the total capital available on the total capital rate risk, after measured and appreciated in two insurance research, while I u

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Publication Date
Wed Oct 25 2023
Journal Name
College Of Islamic Sciences
Conjunction meaning and applied models
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It is no secret to anyone the lofty classifications and wonderful investigations made by Muslim scholars in various eras, with which they removed the dust of ignorance from the nation, clarified the argument, and illuminated the path of education, especially in the legal sciences, which are the foundation of religion.

It is the life of hearts and the path of grammarians in this world and the hereafter.

Among those scientific classifications are the investigations they have written in the science of the principles of legislation, which have established the general evidence and the original rules to which practical legal rulings are referred. And as you know, it is the basis of Islamic jurisprudence, a means of knowing its

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
دور الموازنة المرنة على أساس النشاط في الرقابة على التكاليف (دراسة تطبيقية في الشركة العامة للصناعات الجلدية)
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The research aims to identify the level of increase or decrease the product cost through the activity based flexible budgeting that gives us the chance to follows the cost since the product is planed to be made till it appears in the market and it also helps to fined out any problems that are expected to happen in the future and to put the costs under control, also to know much the surveying affects the perfect use for the complete resources in order to be used in the demanded way, the research is divided in to three sides ,the first is specialized for the theoretical side, the second is for the partical side, while the third side is specialized for the conclusions and recommendations.        &nbsp

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم تحقق العدالة الضريبية في ظل طرق واساليب تقدير ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

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Publication Date
Mon Mar 18 2019
Journal Name
Al-khwarizmi Engineering Journal
Best Level of Parameters for a Critical Buckling Load for Circular Thin- Walled Structure Subjected to Bending
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Circular thin walled structures have wide range of applications. This type of structure is generally exposed to different types of loads, but one of the most important types is a buckling. In this work, the phenomena of buckling was studied by using finite element analysis. The circular thin walled structure in this study is constructed from; cylindrical thin shell strengthen by longitudinal stringers, subjected to pure bending in one plane. In addition, Taguchi method was used to identify the optimum combination set of parameters for enhancement of the critical buckling load value, as well as to investigate the most effective parameter. The parameters that have been analyzed were; cylinder shell thickness, shape of stiffeners section an

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Intermediate Role Of information Technology In The Relationship To The Entrepreneurial Orientation and Success Factors Of The Project (Analytical exploratory research in Al – Zawraa General Company)
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The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.

 the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a

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Publication Date
Sat Aug 13 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the information of the supporting bodies on the tax inventory: An Applied research in the General Commission of Taxes
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The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of The Knowledge Management Processes in Insurance Service Performance: An Applied Research at The National Insurance Company
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The research aims to measure the relationship and the impact of knowledge management processes to achieve the performance of insurance service, as well as analysis of the reality of the National Insurance Company to identify the level of overall performance, and to achieve this goal, it has been the selection of knowledge management processes according to the survey prepared a supplement to the study (Qubaisi, 2002), and of the four operations (knowledge generation, and storage of knowledge, and the distribution of knowledge, and application of knowledge), which represented the independent variable, and the performance has been the use of quantitative and qualitative measures, (sales growth, customer satisfaction), which represented the

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management processes in Creative marketing
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The research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.

We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model

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