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jeasiq-1442
The ethical dimension of administrative accountants And its impact on the improvement and growth of staff potential in the economic unit
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تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقياس وبين كونه القائم بالتقييم والتفسير، والنقطة المهمة تكمن في الجانب الميداني وإمكانية التعبير عن البعد الأخلاقي كمحتوى ميداني قابل للتطبيق.

ويعد علم الأخلاق جزءاً من علم الفلسفة إذ يتناول الإطار العام لهذا العلم ما يصدر عن الانسان من تصرفات سواء كانت ارادية أو لا ارادية ويمكن الاحتياط لها، وبالتالي يؤدي إلى تشذيب سلوك بني البشر عند رغبتهم في الانتقال إلى ما هو أفضل، ويتمثل الجانب الادق لهذا العلم في تركيزه على صراع القيم في المجتمع ومحاولته تأطير معايير السلوك الأخلاقية لزمان ومكان محددين وبما يخدم المتطلبات المتغيرة للمجتمع. ويتجسد تأطير أو تقنين معايير السلوك الأخلاقية بإصدار قوانين أو تعليمات أو قواعد ويختلف ذلك من بلد إلى آخر حسب الجهة المتبنية لاصدارها، وفي مجال المحاسبة الادارية بوجه خاص أصدر معهد المحاسبين الاداريين في الولايات المتحدة (IMA)[1] معاييراً للسلوك الأخلاقي للمحاسبين الاداريين وتعد تأطيراً لالتزام المحاسبين الكلفويين والاداريين تجاه الوحدة الإقتصادية التي يعملون فيها وتجاه مهنتهم والجمهور وأنفسهم ويعد الالتزام بها مكملاً لإنجاز أهداف المحاسبة الادارية.

وفي ظل التطور الحاصل في الوحدات الإقتصادية وما واكبه من تطور في أساليب معالجة البيانات والمعلومات وتطور أساليب المحاسبة الادارية بشكل خاص، ومسألة تحديد تلك الأساليب التي تخدم الوحدة الإقتصادية وتوفر تقييماً شاملاً لأعمالها تبرز أهمية الربط بين قواعد السلوك الأخلاقي التي تحكم عمل المحاسب الاداري وبين تحسين امكاناته وتطويرها لتوفير المعلومات المطلوبة للمستخدمين مع تحقيق رضا الموظفين في وحدة اقتصادية معينة.

 

([1]) تأسس سنة 1919 بإسم  National Association of Cost Accountants (NACA) واختصر الى National Association of Accountants (NAA) وتحولت تسميته الى IMA سنة 1991-1992.

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of the Iraqi dinar exchange rate on inflation and economic growth using the joint integration methodology "a standard study"
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The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI: ECONOMIC LOSSES CAUSED BY ROSE BEETLE MALADERA INSANABILIS (BRENSKE) ON FRUIT AND ORNAMENTAL PLANTS AND ITS CONTROL BY PATHOGENIC FUNGI
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The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear

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Publication Date
Thu Dec 19 2019
Journal Name
مجلة العلوم النفسية
Employment of the Roundhouse Strategy and its Impact on Academic Achievement and Core Thinking
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The aim of this research is to employ the roundhouse strategy to study its impact on the students achievement of the 10th grade in physics and their core thinking. After the application of the research experience and gaining data, which was processed statistically using the statistical packages program (SPSS). The results of the researcher revealed the superiority of the students of the experimental group who studied using the roundhouse strategy on the students of the control group who studied the usual method in the achievement test. As results showed that there were statistically significant differences between the average scores of the experimental group and the average scores of the control group students in the core thinking test and

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The global financial crisis and the role of war and its characterization as solutions "The objective roots and the legal possibility of the crisis in economic thought"
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في البداية اود الاشارة الى ان فهم حقيقة الازمة هو ذو جانب فني يتعلق بالجينات الوراثية لنظام يملك في احيناته قدرة عالية على تفريخ المشتقات. هذا النظام الذي يزداد عقما وتدميرا يزداد قدرة على خلق النقود الائتمانية/المشتقات، وكلما اقتربنا اكثر من فهم هذا الجانب كلما اسقطت في ايدينا تلك التوصيفات الاكاديمية الجاهزة في نقص الرقابة والاشراف، تركيز المخاطر،....الخ التي تناولتها الكتابات الشائعة في معظم طروحات

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
a base The origin of permissive things And its impact on Islamic law
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So I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
HRA and its Impact on Employees Performance: A Field Research in the Ministry of Education
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          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The impact of structural economic imbalances on inflation Case Study of the Iraqi economy
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Abstract:

There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.

raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.

The fabricating inflation for development does not represent a true understanding of the nature of the

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Narrative infrastructure and its impact on building open and closed endings in the feature film
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The topic of the research tagged (narrative structure and its impact on building open and closed endings in the fictional film) is summarized by studying the mechanism of employing closed and open endings in the fictional film. novelist, then the need for it, as well as the objectives of the research and clarifying its limits as well as its importance. Then moving to the theoretical framework, which included three topics, where the first topic was entitled (the cinematic construction of the film narrative), either the second topic (the structure of complexity and narrative solutions), or the third topic dealt with the subject (the structure of the end and its relationship to the construction of the narrative). After completing the theore

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Digital Economy in Iraqi Economic Growth for The Period of 2010-2022 (Analytical Study)
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The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.

It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa

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