Preferred Language
Articles
/
jeasiq-387
The role of accounting responsibility in the success of the reform of financial and administrative / applied research in high School
...Show More Authors

The reform process is a dynamic process going on, especially the administrative and financial reform, which contributes to the work and directing operations towards success and continuous development, which requires determining the validity and the responsibility and the rights and duties of all officials in the school settings (within the formations educational institutions) for the purpose of reducing the administrative and financial corruption, and then ensure management efficient and effective way by taking advantage of the physical, financial and human resources available to achieve the greatest benefit at the lowest cost to the fact that the follow-up performance on an ongoing basis in accordance with the specific of powers and responsibilities to help in the success of the administrative reform of the financial, including guarantee better performance and raising its efficiency levels, by specifying the duties and powers according to the administrative legal formula and according to scientific qualifications process promotes a sense of responsibility when tasks, especially, commitment to the principle of completion (the administrative and financial reform is everyone's responsibility and goal for all), and accordingly have been identified problem of the research included the lack of educational foundation them (schools) to a regular mechanism for the distribution of authorities and responsibilities clear who is welcome her on positions of responsibility within the organizational structure to it, which negatively affects the reduction of administrative and financial corruption and the difficulty repaired later. And research aims to adopt the approach just for the distribution of powers and responsibilities for anyone who is worthy her clearly on the responsibility centers to reduce corruption and facilitate the task of reform later .so that  conclusion that the success of the reform of administrative and financial Transaction affected by choosing the right person to manage the responsibility which is determined by the authorities and responsibilities centers. Accordingly, the researcher recommended following the approach properly represented accounting responsibility (when the distribution of powers and responsibilities of who is welcome her at the division of the organizational structure to the responsibility centers) to ensure the success of the reform process for the application of hypothesis that the success of the reform of administrative and financial is when the division's organizational structure clearly and precisely to the responsibility centers are distributed in responsibilities and powers of their qualified using financial, material and human resources available makes it easy to keep track of the completion of tasks (to perform), to identify the weaknesses (corruption) and fix& reform  it the right time and to avoid the occurrence later.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Murabaha in Enhancing the Profitability of Islamic Banks Using the (ROA) Index: Applied research in Al-Nahrain Islamic Bank
...Show More Authors

The banking sector of all kinds is the backbone of the economy in all countries, as it is the main financier of most economic projects in order to achieve economic development and achieve stability, which contributes to providing the necessary resources in return for obtaining a profit margin in exchange for giving up his money and bearing credit risks. Among the aforementioned banking sectors are: Islamic banks that invest their capital in several forms in order to obtain profits that enable them to continue and grow, and the most important of these formulas is the Murabaha formula, which is summarized by the bank selling a commodity after owning it and then selling it to the applicant for this commodity based on a prior request

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
...Show More Authors

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
...Show More Authors

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of training human resources in the elements of administrative innovation
...Show More Authors

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of training in promote banking compliance monitor procedures: An applied research in a sample of Iraqi banks
...Show More Authors

 Training has occupied a leading position in a large number of developed and developing countries alike in order to develop the skills of workers in line with the changes and developments of the era, including monitoring compliance in banks, which is one of the most important jobs in banking work to trailing and monitor the bank’s compliance with laws, regulations and instructions in order to achieve its goals Therefore, the problem of this research focuses on the following question: What is the role of training in enhancing banking compliance at the present time? In order to clarify the relationship between the main and sub-research variables, two main hypotheses and three sub-hypotheses were formulated for each hypothesis, and t

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of the economic intelligence of the organization and its role in achieving economic growth: Applied research
...Show More Authors

   The aim of the research is to demonstrate of the relation and the influence of the components of economic intelligence (strategic alertness, information security policy, impact policy) in achieving of economic growth (creativity, competitiveness, quality improvement). The questionnaire was used as a main tool for selected sample. Answers analyzed by using the statistical program (SPSS)  to calculate the arithmetic mean, standard deviation, weight percentage, correlation, F test, and Squared factor (R2).

 The research derived its importance from the distinguished role of information systems in the work of industrial companies, and its impact toward achieving economic growth rates in its various activities. T

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational change to achieve strategic success A field research in the Petroleum Research & Development Center-Ministry of Oil
...Show More Authors

  This current research deals with the "The role of organizational change in the achievement of strategic success" Who are getting increased attention to being one of the important topics and relatively new, And which have a significant impact on the future of the organization So there is a need for this research, which aims to identify the role of organizational change across dimensions (technology, organizational structure, human resources, organizational culture) in the strategic success through its components (a specific strategy, effective implementation, innovation, customer satisfaction)، And that by two main hypotheses, branched about eight hypothes

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in allocating common costs in the gas industry and its reflection on the company's performance: Applied Research in North Gas Company
...Show More Authors

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

... Show More
View Publication Preview PDF
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah
...Show More Authors

ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

... Show More
View Publication Preview PDF
Crossref