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The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research aims to demonstrate the role of accounting culture values ​​in maximizing financial performance for a sample of Iraqi banks (75) questionnaires were distributed to a sample of managers, members of the board of directors, and workers in the Iraqi banking sector under investigation, of which (72) were valid for measurement, as three private banks were selected (International Islamic Bank, Iraqi Commercial Bank, Gulf Commercial Bank), and a test was conducted The hypotheses of the study using a set of statistical methods by relying on the statistical package program (SPSS), and the research concluded that the values ​​of cultural accounting have a role in maximizing financial performance in banking institutions, and the research recommends the need to deepen the values ​​of accounting culture through publications and small brochures to demonstrate their importance For cadres in banks and for its positive results, especially financial aspects (financial performance) in order to establish the values ​​of the accounting culture they have for practicing at work.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Factors associated with the phenomenon of marriage outside the court And the consequences of it A field study in Sadr City
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Marriage outside the court is a manifestation of the oppression that women are subjected to in Iraq its seriousness comes out of the consequences that it leads to The. It overlooks the age of the girl and her marriage in younger age or coerced to marry as it leads to neglecting the affordability of marital relationship as long as the marriage does not have any legal or material consequences. The present study aims to detect Characteristics of both wives, husbands and families Who agree to marry her daughters outside the court. And the reasons that lead them to marry outside the courts. It also aims to provide information on the circumstances of marriage and reasons for refusing to ratify it in court. The study was based on the sample soc

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Command and its role in activating the Organisational performance analytical study of the views of the heads of academic departments at General Authority of groundwater.
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Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of tourism in economic growth-outlook for the role of tourism in Iraqi marshes development.
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The tourism activity is one of the pillars on which the economy of any country is based , the importance of the tourism sector is reflected in its potential to become an effective development alternative in many countries, especially Iraq ,this has a direct impact on the national economy as an important source in attracting hard currency and eliminating unemployment. Adding the Iraqi Marshlands to the list of effects makes it contribute to diversification of sources of income and stimulating rest of the economic sectors, the potentials and qualifications possessed by Iraq in the field of tourism and monuments have a significant impact on the state budget if they were exploited optimally. The research aims at identifying the contr

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Means Of Support On The Intention Entrepreneurial Field Research On A Sample Of Algerian Students
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     The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university stu

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Publication Date
Wed Jan 10 2018
Journal Name
Al–bahith Al–a'alami
Work Stress Sources of the Communicator in Public Relations “A field study on Governmental Institutions in UAE”.
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This study addressed the work stress sources and level of the communicator in public relations in governmental institutions in the United Arab Emirates. The importance of this study is the lack of studies on work stress of the communicator in public relations. The study aimed to investigate the work stress source Physical, individual, groups, organizational and Professional source which effect on the performance of communicator in public relations. The researcher used the descriptive approach and questionnaire as an essential tool for collecting information. Some of the important results of the study are The communicator in public relations facing stress in work by 42% which affect on his performance by average level. The organizational

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Knowledge Management in Small Project Management Afield Study in Oxygen Ahli Plant in Iraq
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       Most of the literature on the management and application terkzat waved the last period on large organizations was the negligence  of  knowledge management in small organizations where research aims to find out knowleddge management, small projects  In oxygen Ahli plant in Iraq, and the fact the role of knowledge management in small projects from the standpoint of employees in order to achieve this used production method results.  The results showed that knowledge management has a role in the high level of productivity during the years 2010-2013. The results showed that knowledge management has a role in the high level of productivity during the years 2

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
political culture as a tool to analyse Decentralization Experience in
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It sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Post a reflection on the capabilities of personnel programs A prospective study of a sample of the views of the staff at the Ministry of Higher Education and Scientific Research
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            This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which ha

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Effect of Political Factors on the Performance of Specialized Journalists in Iraqi Electronic Journalism
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This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Standards Evaluate The Performance of Emergency Departments In Iraqi Hospitals / Case Study
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     This study aims to evaluate the performance of emergency departments according to international standards through studying the performance in some of Iraqi public hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations.

      The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' lifesaving, and it is the mirror that reflects the real image for the hospital

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