Preferred Language
Articles
/
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation the efficiency of nursing performance depended on standards of( W.H.O )Practical research in medical city office hospitals
...Show More Authors

      This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office,  in light of it, it has design  world evaluation list, and a sample was chosen  from the nursing personnel in  given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via  actual checking and personal interviews, a number of statistical means were used to manipulate t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Damage Currency Swap the Resulting From Government Departments Dealing With Trade Bank of Iraq From
...Show More Authors

Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
...Show More Authors

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of performance of the inspection teams in the appraisal of health situation in Dhi-Qar case research in the Health Department of Dhi-Qar
...Show More Authors

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Examples of a Simile in the Poetry of Khwaju Kermani: نمونه هانى از تشبيه در اشعار خواجو كرمانى
...Show More Authors

A simile is a figure of speech that draws resemblance with the help of the words such as (like) or any other closer in meaning word. The present paper deals with the theme of a simile in the poetry of Khwaju Kermani, a truly great Persian poet. 

Besides being a great poet, Khwaju Kermani was also a fine professor of sciences. He was, also, known by his ghazals in which he imitated and was influenced by two of the most immense poets (Saadi) and (Hakim Sanai).

The search for knowledge, the pursue of studies and interpretation are among the main themes of Khwaju Kermani’s poetry. He uses ghazals to express love and longing in a mystical manner.

The present paper discusses the poet’s life, ethics and works.&n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Banking Governance According to the principles of the Basel Committee and its impact on the achievement of the strategic objectives of banks Study in a sample of private commercial banks Iraqi
...Show More Authors

     This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Political development on the royal regime era : A perusal according to the standards of Alexis de Tocqueville
...Show More Authors

Abstract: The researcher aims to highlight the historical frames of political development in royal regime era (1921-1949) and study its transitions on social-political aspect for the various periods during this consistent era of Iraq history. As some elements played an important role in shaping this era’s features ,as well as 2hat succeed it, which mainly affected the political progression’s configuration, such as : political culture role, social and cultural foundation, state policy essence and the unofficial institutions remarkable role in influencing public awareness and concerning it's relation to the state ,the clan and religious institutions. The researcher employed Alexis de Tocqueville’s evaluation criteria and indi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
US policy toward the political movement in the Arab countries Egypt a model
...Show More Authors

The whole world and the Arab world, especially an important part of this international system, is undergoing a radical transformation at all levels. This mosaic of political, economic, social and military relations and alliances, whether based on the special interests of the major Powers or on the basis of mutual interests, The major transformations to social, economic, political and military conflict and these transformations still bear more surprises, at all levels, nothing remains constant, all changed, relations changed and alliances changed and loyalties fell and the principles of the M changed and the spectacular imperial economies collapsed and the will of the masses was no longer fixed.

View Publication Preview PDF
Crossref
Publication Date
Fri Mar 15 2019
Journal Name
Alustath Journal For Human And Social Sciences
A Developmental-Longitudinal Study of Request External Modifiers in Authentic and Elicited Data
...Show More Authors

View Publication
Crossref
Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Intellectual Dimensions of Architectural Murals Art in Ancient Iraq (Pottery and Glazes)
...Show More Authors

. Mesopotamian art is thase mployed all around him into forms for artistic purposes and different con not at ions help him to understand the world around him and customized for their interests

The mural architectural art has distinguished traits that made it promote to the rank of the prominent arts that have been employed  by the Mesopotamian human to relate to the world  the heroic deeds and exploits  of that civilization ,that formed greatest and most splendid wonderful works that still illustrious and outstanding  till nowadays .The mural  architectural  art of pottery and glazed considered one of the most ancient wonders  of Mesopotamian creation in Old Iraq .The best quintessence of mural

... Show More
View Publication Preview PDF
Crossref