Preferred Language
Articles
/
jeasiq-1505
آليات حوكمة الشركات التي تؤثر في اتخاذ المدقق الداخلي للقرار الاخلاقي
...Show More Authors

اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

لذا فإن البحث يتناول مدى تفاعل المدقق الداخلي مع بعض المعضلات الاخلاقية التي تشكل تحدي كبير لمبادئه، وخصوصاً عندما يواجه ضغوطات الادارة العليا عندما تطلب منه ان يتأقلم مع الوضع وان لا يسبب أي مشكلات.

وقد توصل البحث الى بعض الاستنتاجات اهمها:

  • ان المدققين الداخليين كمجموعة يظهرون حساسية عالية الى حد معقول للقضايا الاخلاقية من خلال تقييم موقفهم نحو عدم التصرف عندما يواجهون المعضلات الاخلاقية.
  • ان وجود لجنة تدقيق فعالة ونظام ضبط داخلي وتنظيمي قوي وسلامة وصحة تصرفات الادارة، يؤدي الى مساعدة المدققين للتصرف بشكل اخلاقي عند مواجهة معضلة.
  • البحث يمثل صورة مبسطة لحقيقة المعضلات الاخلاقية التي تواجه المدقق الداخلي وان النتائج مفيدة وتوفر فرص كثيرة لأبحاث في المستقبل في هذا المجال.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
...Show More Authors

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Information and communication technology and its impact on the quality of service of the tourism sector and hotel: An analytical study in selected hotels in the Iraqi capital Baghdad
...Show More Authors

   The research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of The Tax Core Competencies in The Tax Settlement: An Empirical Study of The General Commission for Taxes
...Show More Authors

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange
...Show More Authors

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 21 2025
Journal Name
Al–bahith Al–a'alami
"THE COMMUNICATOR AND THE FACTORS INFLUENCING HIS JOB IN UNIVERSITY PRESS": " A survey study of the managers of administrative departments of public relations and media at Iraqi Universities. "
...Show More Authors

The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work.

The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire.

 A set of results and conclusions has been reached, most importantly are:

 

*The communicator performs multiple missions including writing, editing, and collecting info

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
On the Use of the First-Person Pronoun ‘we’ in Final-Year Master Projects of South Algerian EFL Students
...Show More Authors

Literature on the use of the first-person pronoun in abstracts and conclusion sections of final-year projects is limited. In case of Algerian Master students, it is too scant. The present paper aims at filling this gap through a study concerned with students’ and engagement in their final projects (memoirs). This quantitative study examines the use of “we” and its various types, “our- us-I, my, the researcher” in memoirs chosen at random from the d-space portal of the University of Adrar, southern Algeria. Sixty-five papers, submitted in the fields of Linguistics or didactics between 2015 and 2020 and representing nearly half of the whole memoirs’ depository at the library’s d-space, constituted the corpus of study. The des

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an educational program on nurses' knowledge regarding management of extravasation vesicant intravenous chemotherapy at oncology centers in Baghdad city
...Show More Authors

Objectives: to determine the effectiveness of an Education Program on Nurses' Knowledge regarding management of extravasation vesicant intravenous chemotherapy

Methodology: quiz-experimental study (single-group pretest-posttest1 and posttest2) was directed in Amal oncology center and national oncology center in Baghdad city from 13th, December 2018 to the 7 of February 2019. The program and tool have been created by the researcher for the purpose of the study. A non- probability purposive sample of (40) nurses who employed in Baghdad oncology centers. Validity and reliability of the instrument were determined through a pilot study. Data were analyzed through the use of Statistical Pack

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Green Innovation and its Impact in Reinforcing Sustainable Competitive Advantage: An Exploratory Study of Opinions of a Sample of Employees in the Karungi group in Kirkuk
...Show More Authors

The development of the world, and in light of the intensity of competition highlighted the need to research and create a sustainable competitive advantage is sustained from an internal source in the company earned by the scarcity and difficulty of imitation by competitors, and this source is green innovation. In order to achieve the objective of the research, which is the diagnosis and analysis of the relationship between green innovation (in products, processes) and sustainable competitive advantage in the group of companies Kronji, was developed a default model of the research reflects the nature of the relationship and influence among its variables, the research adopted the questionnaire as a key tool for collecting data and i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Nursing Staffs' Knowledge about Infection Control Measures at Intensive Care Unit in Al-Diwaniya Teaching Hospital
...Show More Authors

Objectives: To determine the effectiveness of the educational program on nursing staff knowledge about infection control measures at the Intensive Care Unit in Al-Diwaniya Teaching Hospital.

Methodology: A pre-experimental design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 20th February to 5th March, 2020) on a non-probability (purposive) sample consisting of (25 nurses) working in ICU. A questionnaire was built as a data collection tool and consisted of two parts:

First part: The demographic characteristics of the nursing staff (age, gender, level of education, years of experien

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use sensitivity analysis in evaluating projects Investment under the conditions of risk and uncertainty Case study of glass bottles project in Anbar province
...Show More Authors

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

... Show More
View Publication Preview PDF
Crossref