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jeasiq-2248
The Role of External Audit in Limiting Creative Accounting Practices in Light of International Standards from The Point of View of Certified Accountancy Experts in Iraq as a Model
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This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical program Wolfram Alpha, the results of the questionnaire were distributed to registered Iraqi accounting experts and several results were obtained

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of an Educational Program in Light Of Behavioral Cognitive Theory to Develop Efficient Response to Students Affected by Crises
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The aim of this research is to construct an educational program in light of the theory of behavioral cognitive and its impact on the development of the efficient response to students affected by crises (centers of your right to education). To achieve the objectives of the research, two scales were developed by the researcher in addition to two equivalent hypotheses were formulated. The scale contains (26) items divided into five fields; for its validity and reliability were derived based on the measure of efficient response, an educational program based on the theory of behavioral cognition. The test and the educational program were applied to a sample of (60) students from the centers of your right to education, divided into experimenta

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of knowledge Workers in Organizational Excellence Field research in a number of the Iraqi industrial companies
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The Knowledge Workers is The Largest And Most Powerful Resource Of The Organizational Excellence it is A Precious  Treasure, Therefore Find Organizations at present is looking for them and seek to invest their ideas For achieving excellence, creativity and access to the excellence Organizational , As a result of their importance in terms of engagement and influence in the success or failure of the as an organizational Of The Research is Measuring The Correlation And  Impact Between Knowledge Workers And Organizational Excellence in Sample Of Companies Iraqi Industrial By Standing The Dimensions Of Knowledge Workers ( Characteristics , Skills , Roles , Competencies ) And

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Relation Ship and Effect Of Jet Stream in Anti-Ciyclone in Influencing The Climate Of Iraq
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This study aimed to statement jet stream and its impact in the anti-cyclone affecting the climate of Iraq. Through the use of simple correlation coefficient ( Pearson ) that there is a very strong relationship between high- Siberian and both of the jet stream especially during the winter or over the stations of North . Therefore we, observe the relationship be significant in most of the winter months , spring and autumn . Statistically significant , but are different between station and another station , while the study come to another Anti-ciyclon have a real ,significant and statistically relationship corrclation . But this relationship is less than which found in are much less it with the Siberian high , it depends on the type of stat

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role physical service factors in achieving customer satisfaction
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The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The feasibility of re-enacting the Export Support Fund Act in Iraq
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Economists agree upon the importance of exports and their positive impacts on the economic variables. Therefore، they studied policies encouraging exports and set out the instrumentalities supporting them. These instrumentalities included a combination of fiscal، monetary، commercial، production policies like the tax policy that is encouraging to the exports، exchange rates reduction، establishing commercial free zones، better production quality، fostering investment climate، and preparation of the necessary financing before the exporting process and afterwards.

This research is interested in the finding aspect amongst the instrumentalities encouraging exports which is parallel t

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the distribution parameters for the best rates of rainfall in Iraq
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This paper presents a statistical study for a suitable distribution of rainfall in the provinces of Iraq

 Using two types of distributions for the period (2005-2015). The researcher suggested log normal distribution, Mixed exponential distribution of each rovince were tested with the distributions to determine the optimal distribution of rainfall in Iraq. The distribution will be selected on the basis of minimum standards produced some goodness of fit  tests, which are to determine

Akaike (CAIC), Bayesian Akaike (BIC),  Akaike (AIC). It has been applied to distributions to find the right distribution of the data of rainfall in the provinces of Iraq was used (maximu

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Dumping Policy & Its Impact In The Development of Agricultural Production In Iraq (2003- 2009)
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Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.

Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority  has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac

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Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
METHODS OF MEASURING THE LEVEL OF COMMUNICATION EFFICIENCY IN NEWS HEADLINES: (Drawn from the doctoral thesis)
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Measuring the level of communicative competence in news headlines and the level of stylistic and semantic processing in its formulation requires creating a quantitative scale based on the bases on building the scales and their standards. As judging by scientific of journalism studies lies in the possibility of quantifying the journalistic knowledge, i.e. the ability of this knowledge to shift from qualitative language to its equivalent in the language of numbers.

News headlines and editorial processing are one of the journalistic knowledges that should be studied, analyzed stylistically and semantically; their conclusions drawn and expressed in numbers. Press knowledge is divided into two types:<

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Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of economic development efforts in the structural imbalances of the Iraqi economy for the period (2007-2018)
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

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