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jeasiq-309
The Trends of Fiscal Policy in bearing the financial burden of the government and the Extent Leadership in Iraq during the period 2004- 2014
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Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropriate mechanism so as to achieve the interaction and appropriateness between the main instruments of the financial policy on the realistic level with regard to their economy.

This research aims to analyses the relationship between the main instruments of the State policy to encounter the increasing financial burden on the government,   where the developing countries’ economy in general and Iraq’s in particular suffers from the financial   policy’s   inefficacy   and   feebleness   due   to   the   fluctuation   of   these governments’ policies. In addition, there is a lack of credibility for these governments to achieve a noticeable improvement that could    create economic stability; especially most   of   the   decisions   made   regarding   the   financial   policy   tend   to   be   under   the influence of policy makers.

The study concludes that Iraq has been partially able to afford its operational expenses in spite of the economic, political, social, and security challenges it faced. Further, there was no active financial policy and a clear vision for attempting to diversify the revenue resources to depend on instead of depending on oil as the main source for taking   the   financial   burden.   In   addition,   Iraq   economy   suffers from a structural imbalance that negatively affects its capacity to   diversify the revenues resources, while the financial policy has a significant place among other policies because it can play the greatest role in achieving the multiple objectives and thus achieve economic stability.

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing performance of revenue sources in the Non-Governmental Organizations And its role in achieving financial sustainability
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Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of leadership skills in organizational trust Analytical research center in the Ministry of Higher Education and Scientific Research, Iraq
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Formed leadership skills and organizational trust Based on intellectual that underpinned the current research, as represented leadership skills variable interpretative represented in organizational trust-response variable.

The research aims to test the relationship and the impact of leadership skills dimensions in organizational trust dimensions for the purpose of achieving its objectives were formulated hypotheses main relate to test the effect and the relationship between the variables of research for the purpose of testing those hypotheses applied research on a sample of heads of departments and officials of the people at the center of the Ministry of Higher Education and Scientific Research, where th

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Influence of Determinants of Investor Behavior in Making Investment Decision “Research Applied in the Market Iraq Stock Exchange"
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The investment decision, a critical decision for each investor as it involves risks and uncertain returns, so investors should avoid cases of uncertainty associated with the final decisions they are involved, and the problem of research in individual differences and differences in the behavior of individual investors and reflect the impact of this investment decision in the Iraqi market for securities. Therefore, the research aims to understand and analyze the impact of determinants of investor behavior as an independent variable in investment decision-making as a dependent variable in the Iraqi market for securities, and the research started from two main hypotheses to explore the influence and correlation between research varia

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Role of T.V. Shaws in Transmitting Violence in Children: An Analytic Study for T.V. Chanels for Children During 1/3/2014 – 1/9/2014: يوسف محمد حسين
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Our study comes up to clarify the role of television in spreading the culture of violence with a child. This study represents one of the important studies that have tried to highlight the impact of these programmes, particularly cartoons, on the child's behaviors, actions and acquired habits.Violence considers a common phenomenon among the people, as the role of the media, particularly TV has a vital role due to its properties, characteristics and its significant impact on different segments and groups in society and in children particularly through exposure to programmes of films.The results of the study have been affected by the rising proportion of females to males, and that the contribution of real life has a big role in the child ac

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Publication Date
Sun May 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Determine the optimal policy for the function of Pareto distribution reliability estimated using dynamic programming
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The goal (purpose) from using development technology that require mathematical procedure related with high Quality & sufficiency of solving complex problem called Dynamic Programming with in recursive method (forward & backward) through  finding series of associated decisions for reliability function of Pareto distribution estimator by using two approach Maximum likelihood & moment .to conclude optimal policy

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the performance of the stock market in light of inflation : empirical research in the Iraqi Stock Exchange
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Abstract:

                The aim of this research to try to determine the type of expected relationship between inflation as the explanatory variable and market performance as a dependent variable, for that used data issued and published by the Central Bank of Iraq and the Iraqi Stock Exchange for a sample consisting of (159) observations using the intentional or intentional sampling method for the period extending between the months (January 2010 to March 2023), in the light of each of the Consumer Price Index (CPI), the Iraqi Stock Exchange Index, the number of traded shares and the number of market capital shares to ex

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cancellation in the Life Insurance Policies and its Impact on the Financial Solvency of Insurance Companies: Applied Research in the Iraqi General Insurance Company
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This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

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