Preferred Language
Articles
/
jeasiq-1942
Evaluation of Internal Control Activities and their Role in Administrative Decisions
...Show More Authors

The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorate, and proceeding from the importance of the subject of research in public service organizations, and Its importance to the research department and to the community, The methodology was adopted by the case study in the completion of this research, and data were collected from (52) respondents representing the research community exclusively and comprehensively, represented by (Director General, Assistant Director General, heads of departments and divisions), using the questionnaire which included (51) paragraphs, and used interviews And field observations as methods to assist in their collection. The research adopted the program (Amos V.23, Spss V.23) with the adoption of descriptive statistical methods (natural distribution test, empirical factor analysis, modeling of variables, arithmetic mean, percentages, standard deviation, relative importance, coefficient of variation, Pearson correlation coefficient, Simple regression coefficient, and multiple regression coefficients) to test its hypotheses, The research concluded to the most prominent conclusion, which showed the validity of the hypotheses and reflected the existence of good interrelationships between internal control activities and administrative decision-making process, which made management control activities influential in the process of administrative decision-making in the Kirkuk Water Directorate, as well as the emergence of efficiency and independence more influential in the process Making administrative decisions.                                                                                   

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Assessment of the Natural Radioactivity Levels of Soil Samples in IT1 Oil Reservoirs in Kirkuk City, Northeast Iraq
...Show More Authors

In this study, gamma-ray spectrometry with an HPGe detector was used to measure the specific activity concentrations of 226Ra, 232Th, and 40K in soil samples collected from IT1 oil reservoirs in Kirkuk city, northeast Iraq. The “spectral line Gp” gamma analysis software package was used to analyze the spectral data. 226Ra specific activity varies from 9  0.34 Bq.kg-1 to 17  0.47 Bq.kg-1. 232Th specific activity varies from 6.2  0.08 Bq.kg-1 to 18  0.2 Bq.kg-1. 40K specific activity varies from 25  0.19 Bq.kg-1 to 118  0.41 Bq.kg-1. The radiological hazard due to the radiation emitted from natural r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of educational institutions and regulatory bodies to reduce the financial and administrative corruption
...Show More Authors

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The research is based on a thesis not discussed: Test the strategy of the General Organization based on the model Wichler and Bakov A case study at the Iraqi Ministry of Interior
...Show More Authors

The study aimed at identifying the strategic gaps in the actual reality of the management of public organizations investigated to determine the strategy used based on the study model. The study relied on the variable of the general organization strategy in its dimensions (the general organization strategy, the organization's political strategy and the defense strategy of the organization) The sample of the study was (General Directorate of Traffic, Civil Status Directorate and Civil Defense Directorate), formations affiliated to the Ministry of the Interior, for the importance of the activity carried out by these public organizations by providing them In order to translate the answers into a quantitative expression in the analysi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.: ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.
...Show More Authors

This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Social Safety Nets and its role in the protection of widows (Problems and advancement options) A field study in the Social Welfare Department for Women
...Show More Authors

Current search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Auditor's Evaluation of The Detected Misstatements and Their Reflection on The Administration's Actions is: an Applied Research in the General Company for Grain Processing
...Show More Authors

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
...Show More Authors

The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Reading the visual discourse according to the design structures of the internal environments
...Show More Authors

The current research dealt with contrastive structures and the culture of reception in the design of interior spaces as embodying a rhetorical aspect that reveals formal values related to the meanings of beauty through the mechanisms of symbolism and interpretation that drives mental behavior and is in harmony with intellectual data and its performance function.
Hence, the research in the first chapter dealt with the research problem, the need for it, and the extent of the necessity that calls for studying contrastive structures in interior design and architecture, and touching and searching for what is the paradox and its representations for the recipient, in which the interior designer plays an active role in presenting the best cre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Digital Transformation in improving the quality of the internal Auditing improvement
...Show More Authors

This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية
...Show More Authors

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

... Show More
View Publication Preview PDF