Preferred Language
Articles
/
jeasiq-327
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
...Show More Authors

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the financial corruption cases in the Iraqi environment as well as a framework proposal for strategic audit can be applied in the local environment in order to detecting the financial corruption cases and ways to treated them. The research found a number of conclusions was that the most important results of the empirical studies that measure the effectiveness of the control systems of internal and external both types as well as the Integrity Commission and the departments of inspectors general have proven that the actions taken by those actors is insufficient and ineffective to limit the financial corruption cases in Iraq.

The research was presented several recommendations were the most important of the need to adopt a framework proposed strategic audit and in earnest, which would help financial control bodies and the Integrity Commission and the departments of inspectors general in the performance of its role effectively in order to detect the financial corruption cases in the economic units operating in the Iraqi environment, and to be completed of strategic audit to the fullest requires that have a logical sequential steps to give positive results.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Framework for technologies to reduce costs and reengineering processes to develop strategies companyes An Empirical Study In some companies affiliated to the Ministry of Oil
...Show More Authors

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
الفساد الإداري والتعاون الدولي لمجابهته
...Show More Authors

في إطار قراءتنا المتواصلة عن الفساد وقعت بين أيدينا دراسة شيقة في الاقتصاد نشرتها مجلة التمويل والتنمية في عددها الأول لعام 1998 تحت عنوان
(International Cooperation Against Corruption) للباحث (روبرت كليتكارد) ونحن ارتأينا نقلها إلى العربية بتصرف مع إضافات وآراء هنا وهناك أدخلناها للإغناء والتطوير.

يقول الباحث (روبرت كليتكارد) بمستهل كلامه: "إن محاربة الفساد بحقيقة أمره يعد قضية صعبة وحساسة ل

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of innovative marketing skills on the broad recommendation Survey Research at Asia Telecom- Iraq
...Show More Authors

The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
...Show More Authors

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Cloud Manufacturing framework for controlling and monitoring of machines
...Show More Authors

Due to the development that occurs in the technologies of information system many techniques was introduced and played important role in the connection between machines and peoples through internet, also it used to control and monitor of machines, these technologies called cloud computing and Internet of Things. With the replacement of computing resources with manufacturing resources cloud computing named converted into cloud manufacturing.

In this research cloud computing was used in the field of manufacturing to automate the process of selecting G-Code that Computer Numerical Control machine work it, this process was applied by the using of this machine with Radio Frequency Identification and a AWS Cloud services and some of py

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Modrating Role of Dynamic Knowledge capabilies in Addressing Organizational Failures to Achieve Business Competitiveness: Applied Research in Dairy Industries
...Show More Authors

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the sustainability of the public debt in light of the volatile oil revenues in Iraq for the period (2005-2015)
...Show More Authors

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Predict the Laser Power and Recovery Period in Treatment by Endovenous Laser Ablation (EVLA)
...Show More Authors

            Eight patients (3 male and 5 female) were treated in this study by Endovenous Laser Ablation (EVLA); Mathematical models are proposed to estimate the applied laser power and to assess the recovery period. The estimations of the applied laser power and recovery period in these models will be depended mainly on the diameter of the incompetent vein.  In addition, Excel Program was utilized to find the proposed models.  A 1470 nm diode laser up to 15W continuous power (CW) was used in the treatment of venous ulcers by EVLA procedure. Following up by duplex ultrasound was started in the 1st week after the first session until the vein is completely closed. The present study concluded that the relationship both between

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection of Serum Ferritin in Women with Breast Cancer
...Show More Authors

 

Breast cancer is one of the most common cancers in females. In Iraq there are noticeable elevation in incidence rates and prevalence of advanced stages of breast cancer. Ferritin is intracellular iron storage protein abundant in circulation and its main application in differential diagnosis of anemia.

The level of serum ferritin was found raised in various cancers including breast cancer. The aim of this study was to assess whether the serum ferritin concentration would be altered in Iraqi women with breast cancer and it could be related to progression of disease.

Sixty eight females participated in this study. The mean age of these females was 53.25± 9.52 .The level of serum ferritin was measured in 24

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 17 2022
Journal Name
International Journal Of Health Sciences
Molecular detection of biofilm coding genes in Staphylococcus aureus
...Show More Authors

In accordance with epidemic COVID-19, the elevated infection rates, disinfectant overuse and antibiotic misuse what led to immune suppression in most of the population in addition to genotypic and phenotypic alterations in the microorganisms, so a great need to reevaluate the genetic determinants that responsible for bacterial community (biofilm) has been raised. A total of 250 clinical specimens were obtained from patients in Baghdad hospitals and streaked on Mannitol salt agar medium. The results revealed that 156 isolates appeared as round yellow colonies, indicating that they were mostly identified as Staphylococcus aureus from 250 specimens. The antibiotic resistance pattern of the isolates for methicillin 37.17% (n=58), Amoxic

... Show More
View Publication
Crossref