The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study has been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of accounting control, developing the application of accounting and auditing standards, and the achieving accounting disclosure The research has reached several conclusions, the most important of Which is the failure to apply the principles and basics of E-governance in most economic units used that for electronic system. The most important recommendations for research is the need to apply the rules and principles of electronic governance in most economic.
Abstract
The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).
The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C
... Show MoreWith the premise that effective use of online instructional practices is of vital importance in classrooms, the current study aimed to examine the effects of using Moodle applications to develop instructors’ skills in designing electronic tests at Dhofar University. The sample of this study consisted of (25) instructors participated in the experimental group. The researchers implemented a quasi-experimental design with one group pre- and post-test; in addition, an observation card was implemented to measure the target skills related to test design. The research instruments were subjected to validity and reliability measures to ensure valid and reliable data and results. The study results showed that those instructors who participated i
... Show MoreConcentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gatheri
... Show MoreAbstract
This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev
... Show MoreThe objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number
... Show MoreThe 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
... Show MoreThe issue of volunteerism is one of the most important issues that have become prominent in social sciences and contemporary social thought, especially as a result of the transformations and changes that the world undergoes today. The voluntary sector has become the concern of all societies and governments for its development and service to society and various sectors. The practice of women is prominent in the work of volunteerism after 2003 in Iraq, but its work face a number of obstacles and hindrance. The problem of research is the obstacles of women's work in non-governmental organizations. The research aims to identify the nature and characteristics of volunteer work of Iraqi women. &nb
... Show MoreThe current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess
... Show Moreهدف البحث الى بيان طبيعة ارتباط والتأثير بين الضغوط التنافسية (المتغير المستقل) والتجديد الاستراتيجي (المتغير التابع) ، تم تطبيق البحث في فنادق الدرجة الممتازة في بغداد. وبلغت عدد افراد عينة البحث (99) مديراً يعملون في (6) فنادق من الدرجة (الممتازة) ببغداد، وهي (فندق الرشيد، فندق عشتار، فندق ميريديان، فندق المنصور، فندق بابل، وفندق بغداد) وتم اجراء التحليل الاحصائي باستخدام البرنامج الاحصائي AMOS وظهرت وجود تنافسي
... Show MoreThis research raised the strategic selection factors and dimensions of the quality of higher education and what the nature of their relationship and has been collecting a sample search from the technological University of president scientific departments and administrative and scientific associates and chiefs of branches This research aims at studying factors affecting the strategic selection effects these factors in the quality of higher education and the combination of these factors has been identified as a group of selected dimensions of quality of higher education and study link relationships and affecting factors and strategic selection of (risk, previous strategies, resources, time, considerations and internal trends) and d
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