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jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
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Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Performance quality of single and ?two stage solar concentrators
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The performance of single and two stage solar concentrator were studied ' " The ratio of the primary to the secondary mirrors diameter is taking to be 0.5, depending on the theoretical calculation for the accumulated energy by the concentrator with ratio between 0.0 to 0.9. The design of the systems were designed and examined by using a ray-tracing program. The efficiency of the single and the two stage concentrators are calculated and compared with and without cooling systems.

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))
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Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))

Become attention to quality is a global phenomenon, and I took organizations and governments around the world attaches special attention, but we can say that quality has become the first function for many organizations, and has become a management philosophy

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing Quality According To Artificial Intelligence: Applied Research on A Sample of Regulatory Bodies Working In The Federal Board of Supreme Audit
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The Evolution Of Information Technology And The Use Of Computer Systems Led To Increase Attention To The Use Of Modern Techniques In The Auditing Process , As It Will Overcome Some Of The Human Shortcomings In The Exercise Of Professional Judgment, Then It Can Improve The Efficiency And Effectiveness Of The Audit Process, Where The New Audit Methodologies Espouse The Concept Of Risk Which Includes Strategic Dimension With Regard To The Capacity Of The Entity To Achieve Its Goals, Which Requires Auditors To Rely On Advanced Technology That Can Identify The Factors Which Prevent The Entity From Achieving Its Objectives. The Idea Of Research Is To Preparing An Electronic Program Fer All Audit Work From Planning Through Sampling And Document

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic leadership and its role in achieving competitiveness in industrial establishments": "A field study in Bashir Al-Siksik & Co. for the manufacture of sanitary and plastic tools
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This study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip

To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Market knowledge And its role in achieving Competitive advantage Applied research in Iraqi Cement state company))
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The current research dealt with a vital subject contributing In success Iraqi Industrial Companies general and Iraqi Cement state company A market knowledge, It is one of the most important industrial companies that Which serve to fill the local market need Of cement without resorting to import, The problem of research was limited understanding of the importance of the role played market knowledge of the tendencies and desires of competitors, This in turn affects the company's ability to achieve competitive advantages,The research aims to know the extent of adoption Iraqi Cement state company Concept  market knowledge And employment achieving Competitive advantage By removing them (Cost, and quality, and del

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Publication Date
Sun May 01 2022
Journal Name
World Economics & Finance Bulletin
PLANNING BUDGETS AND THEIR ROLE IN CONTROLLING COSTS ELEMENTS APPLIED RESEARCH IN THE GENERAL COMPANY FOR FOOD PRODUCTS
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Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
High Commitment Management and their Impact in Organizational Excellence Afield Research for opinions a sample of managers in the company general Alfurat for chemical industries \Babylon
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In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
of the Government finance Statistics GFS System In StrengtheningThe Role Oversight on performance Centrally Funded Units
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This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Examine of Organizational Excellence by Corporation Performance Assessment Method; Case Study in Tikrit University
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The research started from the basic objective of tracking the reality of organizational excellence in educational organizations on the basis of practical application. The research in its methodology was based on the examination of organizational excellence in the way of evaluating institutional performance. Tikrit University was selected as a case study to study the reality of application to the dimensions of organizational excellence in it, The results of the analysis for ten periods during the year and month. For the accuracy of the test and its averages, it was preferable to use the T test to determine the significance of the results compared to the basic criteria.

The research found that there is an o

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The quality of work-life and relation to organizational excellence at King Khalid University of the faculty members' point of view / Business School Case study
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This study aimed to identify the quality of the career path and its relation to organizational excellence at King Khalid University in the Faculty of Business from the point of view of the faculty members by identifying the dimensions quality of work-life including (participation of decision making, training and development opportunities, and the balance between personal and work life, and to identify the level of organizational excellence through dimensions ( Excellence of leadership, excellence of the  strategy, and excellence of organizational culture). The descriptive approach was used. The questionnaire was a research tool. It consisted of (29) paragraphs, distributed to the entire study community and then received 127

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