Preferred Language
Articles
/
jeasiq-444
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013.                                                                         

In light of the results recommended the search to:

1-compel Iraqi companies listed on the Iraq Stock Exchange to disclose all relevant to the application of corporate governance and mechanisms of information.                                                                                               

2- listed companies in the Iraq Stock Exchange on the continued practice of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision-making and what does not allow misleading users .                                 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Physical Work Environment in The Flexibility of Industrial Operations
...Show More Authors

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The ImpactOf Managerial Control To Increase The Efficiency Of The Tax View: An Applied Research In The General Commission Of Taxes
...Show More Authors

The research tried to show the importance of  Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 16 2008
Journal Name
Journal Of Planner And Development
City of Baghdad Analysis of the mechanisms of economic action in the development and development
...Show More Authors

The economy of a city has an important role not only in its establishment but also in its development. This is quite clear in the city of Baghdad throughout its history since its building in 762 A.D. In addition, most of its problems that the city is suffering from are basically related to not giving enough importance to the economic factors in the master planning of Baghdad since 1950’s. This may explain the failiars of master plans in dealing with the actual population growth and the city's inability to absorb such increases and interrelated and diverse activities which are negatively reflected on the economic variables particularly the effect on the land values, and the strong competitions amongst the land uses without previ

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 30 2022
Journal Name
مجلة اقتصاديات الاعمال للبحوث التطبيقية
تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
...Show More Authors

هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

... Show More
Preview PDF
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment administrative Factors and its impact on Performance of the service organization An analytic Research at the Ministry of Interior – General Directorate of Traffic
...Show More Authors

Abstract

The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between oil revenues and financial sustainability in the Iraq analysis for the period (1990-2013)
...Show More Authors

This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Iraq's foreign policy and the regional context, the input of instability and mechanisms of normalization
...Show More Authors

Iraq has suffered since 1991 from international sanctions imposed on it by the dictatorial regime that existed at the time, invading Kuwait, which led to the decline of the status of Iraq and the isolation of international and regional (Arab) and clear Iraq as a strange entity living within its regional environment, after April 2003 did not change much In fact, there were no signs of détente before the Arab League summit in Baghdad in 2011, and the signs of a break in the stalemate in inter-relations over the past years have become evident. Disruption and refraction was not high (Islamic Republic of Iran, Turkey, Syrian Arab Republic, Hashemite Kingdom of Jordan, Saudi Arabia, Kuwait). Each side is governed by perceptions about Iraq, es

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of self management in the hardiness at work / study analytic in hospital Alshaheed Gaze Alharery
...Show More Authors

The research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.

The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).

The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.

    The resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اختبار العلاقة بين التدفقات النقدية والعوائد المتحققة للاسهم: دراسة تطبيقية في سوق العراق للاوراق المالية
...Show More Authors

غالبا ما يؤكد موضوع تحليل البيانات المالية على اختبار عناصر التدفق النقدي لغرض النتبؤ بعوائد الاسهم بالمستقبل ، فضلا عن ان المستثمرين دائما ما يبحثون عن زيادة عوائد الاسهم، وان مثل هذا النوع من التحليل يمكن استخدامه لطبيعة المعلومات المحتواة في عناصر التدفق النقدي ، والدرجة التي على اساسها تنعكس مثل هذه المعلومات المالية في اسعار الاسهم من خلال تقويم القيم السوقية للأوراق المالية فتؤدي إلى تغيير قرارات م

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Integrated Information Technology System in Organizations “Exploratory Comparative Search for opinions of sample of Workers in the Faculties of Science & Education AL- Asma'I at the University of Diyala
...Show More Authors

       The subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to

... Show More
View Publication Preview PDF
Crossref