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Financial and administrative corruption: concept, causes, types and ways to address them in Iraq

Abstract:-

The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived in serious ranges .

It was launched study of the first two-dimensional theoretical guarantee the provision of a conceptual view of the concept of financial and administrative corruption because of its importance to the subject of research, and reduce the incidence of financial and administrative corruption through five indicators (bribery, abuse of office, embezzlement, theft, fraud, forgery, mediation and nepotism), and for the purpose of applying this research and testing hypotheses has been chosen Inspector General's Office / Ministry of Finance as a representative of a regulatory agencies operating in the country, while the second dimension of my work included two first side researcher used a questionnaire index through a field study of the Office of the Inspector General of the Ministry of Finance and interviews with some members of the the ministry, while the second has included a presentation of response rates to the questionnaire vertebrae.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Sara and other kid's Agony: - Back to Innocence to Save Iraq

Sara and other kid's Agony: - Back to Innocence to Save Iraq

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using the Sherrod model in predicting financial failure in Iraqi private banks: an applied study in the Iraqi commercial and Iraqi Islamic banks

Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reinsurance risks and their reflex on the financial performance of the National Insurance Company: Applied Research in Maritime Insurance Branch

The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effectiveness of Monetary Policy during the Financial Crisis in Malaysia: From an Administrative Perspective

Abstract:

                 In light of globalization and internationalization of financial markets, issues arising from financial crises have become increasingly serious and fundamental, creating a lot of debate among experts around the world. So, many studies have attempted to investigate what measures can be taken to detect and prevent crises before they devastate the economies.

             Therefore, this paper examines the Effectiveness of the Monetary Policy (MP) to Avoid, Reduce or Treat the Financial Crisis in Malaysia. Scholars have yet to agree on the issue

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Study of causative bacterial agents and risk factors predisposing to bacterial keratitis in Iraq

Background: Infective keratitis is the most common cause of blindness and preventable ocular morbidity worldwide. There are many published series of infective keratitis from both temperate and tropical parts of the world, and management strategies are well established1.
Objective: The current study was aimed to detect the specific bacteria and predisposing factors that predisposed for the bacterial keratitis.
Material and methods: Retrospective study of the hospital records of 40 patients who were diagnosed as bacterial keratitis and treated at the Ophthalmology in-patient department of at Ibn Al- haithum Teaching Hospital from May 2015 to December 2015.Patients who don’t have corneal scraping, or culture and sensitivity findings

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .

Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Ways to stimulate children's skills through contemporary theatrical discourse

In order to activate theatrical discourse aware of the changes imposed by the nature of the contemporary child in terms of stimulating the social skills that achieve a technical and aesthetic convergence between him and theatrical presentation by investing the fact of the existence of the child and its potential in the weaving of stories, and folk in the imagination, and simulation of what corresponds with the characters and icons interact with them through technologies In the light of this research came the following address: (ways to stimulate the skills of the child through a contemporary theatrical speech) where the researcher seeks to delineate the importance involved in the discourse of theater through ways to reach the pillars con

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Balanced Urban Development, A Strategy To Address Tension Between Different Contexts

In their growth stages, cities become an aggregation of different urban contexts as a result of development or investment projects with other goals, which creates urban tension at several levels. Previous studies presented different approaches and methods to address specific aspects of urban stress, and thus contemporary visions and propositions varied, which required a field for research. The research, from a review of the proposals, the research problem emerged in need to study the indicators and trends of balanced urban development that address the tensions between different social, economic and urban contexts". Accordingly, the objective of the research is determined as "Building a comprehe

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