Preferred Language
Articles
/
jeasiq-1448
The importance of measuring and accounting disclosure of intellectual capital To maximize the value of the company
...Show More Authors

Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a result, The accountant occupation must interact, in the shade of the technical development, and the Knowledge economy, measure. The source and disclose it in the financial Statements. As an aime to keep the clients and the users in touch with the latest high quality information which give the real value of the company & for which they need in making their decisions.

The research had reached to a number of infercnces, the most important are:

  • The concept of the intillictual capital is a renewing concept because of the very quick changing environment surrounding as. So it is in the growing and development state and it express' in a special way about the Knowledge affairs "non materialistic"
  • The keeping of the intellectual capital by the comprehencing, the Knowledge stored in the employees minds, by the company administration. And make the old employees transfer them to the new ones or train them about it.
  • The intellectual capital will aid to evaluate the risks and helpe to generate the real value of the company & also it may become the real key for achieving the future flourshing for the company.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of agricultura insuranc risk management in achieving the economic development: Applied research in the National Insurance Company
...Show More Authors

Abstract                                                    

           The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Achieve the requirements of the Administrative Control according to human resource management practices
...Show More Authors

Human Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.

To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Critical Success Factors for Total Quality Management Applications (Compared research of many colleges)
...Show More Authors

ABSTRACT

This research aim to measure the critical success factors for total quality management applications, in order to know the key and important role played by these factors at applying the total quality management through a comparative study conducted in a number of a private colleges.

The research problem posed a set of questions, the most important ones are: Are the colleges (sample of research) aware of the critical success factors at applying the total quality management? What is the availability of the critical success factors at the work of the colleges (sample of research)? 

What are the critical success factors in the work of the researc

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun May 05 2024
Journal Name
Technium Business And Management
Measuring Blue Ocean Leadership activities in public organizations: field research in the Ministry of Communications
...Show More Authors

This study aims to identify the level of application of blue ocean leadership activities in public organizations and to build a conceptual and cognitive framework around this concept. The study adopted a descriptive-analytical approach, and the research sample consisted of (95) individuals from the senior management working at the center of the Iraqi Ministry of Communications (director general, department manager, section head). The data analysis technique used is structural equation modeling (SEM) and the Statistical Package for the Social Sciences (SPSS). The results indicate that the senior management in the Ministry of Communications is working to adopt the blue ocean leadership style through its activities, but not to the leve

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Measuring the Concentration of Radon Gas in Book Stores in Primary Schools in Diyala Governorate
...Show More Authors

  In this research, the concentration of radon gas was calculated in the book store rooms of schools in Diyala Governorate, it was calculated by Solid State Nuclear Track Detectors (SSNTDS) when the detector (CR-39) was used, the detector was placed and suspended at a distance of 160 cm from the surface of the earth, and the detector was exposed for 30 days to record alpha tracks. The results of radon concentration showed that the highest concentration percentage was found in (Eishtar) school, which was equal to (84.896) Bq/m3, while the lowest value was recorded in (Habhib) school, which was equal to (11.242) Bq/m3, where the concentration rate was equal to (28.158) Bq/m3. When we compared our results w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Leader-member Exchange Theory in Strengthening Job Satisfaction (Analytical study of the asiacell telecommunications company)
...Show More Authors

The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the requirements of electronic management and its role improving The performance of human resources: Applied research at Iraqi general insurance company
...Show More Authors

The study seeks to identify e-governance requirements in human resources management, which are (administrative requirements, technical, human, financial, and security) which is a new style differs from the traditional management pattern, where work depends on multiple forms and methods of Tools, (e. g. computers and various electronic software), by relying on powerful information systems that help to make management decisions as quickly and less effortless and less expensive to keep up with the tremendous technological advancements in the field of information and communication technology revolution.

 The sample included 132 Person who constitute a position (Director General, assistant Director General, section managers and d

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Correlation Of Economic Attractiveness Measurement Methods With Regulating Factors Of Capital Investment Appraisal In The Public Industrial Companies In Jordan: An Empirical Study
...Show More Authors

The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

    The data wa

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the comprehensive electronic banking system to detect operational business risks (applied research)
...Show More Authors

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge value added methodology between theory and application Comparative filed research in some of the Iraqi private banks
...Show More Authors

Abstract

        The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the  knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human)  resource and

... Show More
View Publication Preview PDF
Crossref