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jeasiq-1141
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the analytical statements enclosed with financial reports to disclose investment information of human resources for handling the research problem. This problem representing in that the financial reports prepared by Iraqi economic entities lack accounting disclosure of investment information of human resources. This problem made these reports reveal that the available economic entities resources are only financial regardless of their importance and roles in exploiting financial resources in the best way that achieve the entity competitive advantage.

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of transformational leadership in achieving administrative creativity: Search exploratory sample of the views of officials in the office Iraqi Ministry of Education
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Testing the current research and effect correlation between Transformational leadership variable manufacturing and variable administrative creativity, as it represented the research problem the extent of the role of transformational leadership in achieving administrative creativity in the office of the Iraqi Ministry of Education, it has been used questionnaire as a tool for data collection, as is the distribution (32) for the sample of the research, which was selected intentional and as director general and assistant general manager and director and deputy director and head of the Division, and represented the premise of the major search existence of liaison and the impact of significantly between transformational leadership and achieve

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
تأثير إستراتيجيات إدارة الانطباع في اضطراب ما بعد الصدمة: الدراماتورج متغيراً تفاعلياً دراسة ميدانية في شركة الحفر العراقية
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    This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province)  were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational  behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees wh

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Marketing Culture on Marketing Management Orientations
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The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم أداء لجنة التدقيق في القطاع المصرفي العراقي ـــ أنموذج مقترح: بحث تطبيقي في عينة من المصارف العراقية
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The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and

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Publication Date
Fri Jan 01 2016
Journal Name
دار امجد للنشر والتوزيع عمان الاردن
الصورة الذهنية لانقلاب الفريق بكر صدقي في الصحف العراقية دراسة تحليلية في صحيفة الأهالي تشرين الثاني 1936- ايار1937
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يتناول هذا البحث موضوع مهم في تاريخ العراق في العهد الملكي يتمثل في الانقلاب العسكري الذي قام به عدد من قادة الجيش العراقي بقيادة الفريق بكر صدقي رئيس أركان الجيش العراقي سنة 1936م وتم تشكيل حكومة من الانقلابيين استمرت حوالي تسعة أشهر وكتب عنها الكثير بعض هذه الكتابات كانت مع الانقلاب وبعضها كانت ضده وجاء هذا البحث ليسلط الضوء على ألصوره الذهنية التي حاولت ان ترسمها الصحف العراقية في حينها وتم دراسة الموضوعات

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the leader in empowering workers Application study in a sample of Iraqi telecom companies - Asia-Cell model
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Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of Organizational Power on the Achievement of Entrepreneurship for Business Organizations An Analytical Study of the Views of a Sample of Managers in the Iraqi Ministry of Education
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This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة في انخفاض الطلب على الوثائق الفردية للتأمين على الحياة: بحث استطلاعي في شركة التأمين العراقية العامة
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             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
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The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

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