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The importance of using analytical procedures in the detection of creative accounting practices
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The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

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Publication Date
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Interactivity on the Website of Monte Carlo International Radio Regarding Iraqi Topics
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This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs

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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
Factors Affecting the Students' Choice of a Major at King Abdulaziz University
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The present study aimed at examining the factors that affect the choice of A major among a sample of BA fe(male) students at the levels 3-8 in King Abdulaziz University (KAU), in Jeddah, Saudi Arabia. To meet this objective, a descriptive survey method was used together with a questionnaire that consisted of 4 axes to answer the central question: What are the factors affecting the choice of a major at the university? Results have shown that the item that measured the students’ ability to choose the major ranked (First); it was concerned with the effect on the students' choice of his/her major in the university. On the last position and with respect to this effect came the professional tendencies and desires. Results have also shown tha

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of the Lean Thinking on the Rationalization Costs & Achieving Customer Satisfaction: An applied Research at Ur State company Electrical Cables industries
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The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided int

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
The Factors influencing to the cognition operation & its Data: وفاء جاسم محمد
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The present research deals with the influencing factors which depends on the way perceptual of the graphic designer which enters in the design logos of the loco European health, where the search include four chapters, the researcher reviewed in the chapter 0ne the methodical frame of the research ,as reviewed in the second chapter the theoretical frame, and the previous studies which included three sections, the first section included the perceptual understandable and types of it, and the second section included the influencing factors in the designer perceptual ways and its division . While the third section included the perceptual in graphic designer through the percepted shapes and the relation with ground and colors for express the i

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Psychological Capital: Behavioral Insight for Study of Spirituality at the Workplace
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Abstract

      This research aims to identify the role of Psychological Capital (PsyCap) in the Spirituality at the Workplace (SAW) for a sample of the teaching staff of the four Colleges of the University of Kufa reached (200) out of (470) teaching, and to achieve the objective of this research and through access to research and studies of foreign adopted researchers standards scales of research variables, since it relied on the model (Luthans, Youssef, et al., 2007) to represent the components of Psychological Capital (self-efficacy, and hope, and optimism, and resilience), and given the attention organizations in the human element because of it

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Extent to which Islamic Education Teachers and their Teachers Teach Technological Innovations in Universities
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The aim of the study is to investigate the extent to which the teachers of Islamic education and their teachers taught the technological innovations in the universities and to test the significance of the differences between the averages of the degree of practice according to the variables: gender, experience, scientific qualification, and educational stage. To achieve these objectives, a questionnaire consisting of (20) (20) teacher and school, teachers of Islamic education in Iraqi universities.

   The results indicated that the degree of the practice of Islamic education teachers and their teachers of technological innovations was moderate, and there were statistically significant differences in the variable of

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Application Tools Lean Six Sigma Definition and measurement phases in new product development. In the Electrical Industries State Company. case Study.
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methodology six sigma Help  to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.

 We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine t

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
The footnote of The Scholar Abdul Rahman Al-Penjawni on collecting mosques and explaining it to the local by the scholar Abdul Rahman Ibn Mulla Mohammed Ibn Mulla Tahir Al-Penjweni Died in: 1319 AH School: (Absolute and restricted) Study and Observation
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Abstract

Indeed, being busy with the understanding of religion is the best sort of worship that the almighty God has given each period of time a number of scholars and wise men. They receive what has been passed down to them from their great ancestors, and those who are willing to learn will learn, their students preserve their knowledge through teaching and writing. Thus, the scholars were pioneers in this field due to the value and importance of their knowledge. They have strived in learning, explaining, and writing new subjects.

One of those scholars is sheikh (Abdulrahman Al-Penjweni) who passed away 1319 AH in one of the villages of the city of Sulaimani in Iraq. He was one of the wisest scholars, a br

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Publication Date
Sun Sep 15 2019
Journal Name
Journal Of Global Pharma Technology
Effect of Citric Acid Application on Anatomical and Physiological Properties of the Vegetative Parts of a Species of Tamarindus Indica Cultivated in Iraq
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