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THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
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Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (μ) consistently (σ2), it was estimated average completion time for each of the (q) and (μ), and is considered each random variable has the distribution of initial potential is a function of the average number of sergeants (C), was a comparison between these modalities advantage in the practical side through simulation method using the Monte Carlo method ( Monte Carlo), and a number of users is important statistical measure of the experiences of the average error boxes (MSE) (Mean Square Error), it was in general to reach a good estimate (which has the lowest value of the average error boxes (MSE)) for each type of the three outputs regulatory and the level of all sizes samples (departments subject to regulatory scrutiny PET), and this is the estimated average is the optimum time for the completion of each type of audit reports and the corresponding optimal number of sergeants to accomplish this report.

The second axis of research is planning to set a timetable for the completion of outputs control for the year 2009, as the table's goal is planning the completion of types of audit reports to chapters of the annual plan, and access to the optimum number for the completion of each type of reports as well as the regulatory power optimum (h / Sergeant) in order to be deviation ratios for the completion of the regulatory reporting less as possible by using linear programming, and after the implementation of the models on the program (TORA2006) reached an optimum number to complete the audit reports of various kinds, and each department of supervisory departments, according to the available resources as well as potential regulatory optimum (h / Sergeant) per season .

Finally, the third axis, which included the proposal forms to improve the audit work, the first was (AWP circuits regulatory form for the period from 1/1/2009 until 31/12/2009), and the second (plan and follow up the inputs and outputs of the completion of audit work on the regulatory departments and bodies of the level of form ), which serves as compensation for five types of questionnaires prepared by the Department of Planning and Follow-up in the Office of Financial Supervision.

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Publication Date
Sat May 07 2022
Journal Name
American Journal Of Economics And Business Management
The Integrating Effect Resource Consumption Accounting (RCA) and Enterprise Resource Planning (ERP) On Cost Reduction and Quality Improvement
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The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
Activating the Role of Women Leaders in Educational Decision-Making in Educational Administrations in the Northern Border in Light of the Kingdom's 2030 Vision
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This study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Depending the Total Quality Management Philosophy To Develop Lean Manufacturing Systems: Case Study In the General Company for Heavy Engineering Equipments
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The continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.

Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative meas

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Adultery in the Ancient near east from the standpoint of the customs and traditions and the old laws
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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law
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What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

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Publication Date
Mon Jan 01 2018
Journal Name
Plant Archives
The morphological and pollen grains study of Tropaeolum L. (Tropaeolaceae) in Iraq
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The current study included a detail morphological study of all parts of the two species of the genus Tropaeolum L. (Tropaeolumceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied, and there are photographs for all that parts were putted. A specimens of that taxa were studied in some Iraqi herbaria. The study found that there are many characters were used in differentiation of two species under study.

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Publication Date
Wed May 15 2024
Journal Name
International Journal Of Religion
The Theory of Quantity in Measures and Scales a Comparative Jurisprudential Study
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Every body has a size and mass that distinguishes it from others and makes it different from others. Some of these bodies are huge and large in size, and some are small and light in weight. Among these masses and bodies are some that are dealt with by their size and weight, each according to its quantity, weight, and cheapness. This is why they created quantities by which these weights and quantities could be estimated, so they used measures and weights for that. Objectives: The research aims to know some measures and weights, such as the wife’s maintenance, the amount of zakat, etc.I found it to be a widely spread topic, and widely used in the folds of jurisprudence. During my reading of jurisprudence books, I found jurists using many qu

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Histological and Histochemical study of the Esophagus in Laughing Dove Streptopelia senegalensis
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The present study represent the histological and histochemical structure of the esophagus of laughing dove Streptopelia senegalensis, one of the wild birds, which feed on the seeds( grainvorous).The result showed that the esophagus long tubular quit wide and highly distensible organ situated at the right side of the nick , lie between pharynx and stomach it was divided into cervical and thoracic part , the cervical part longer than the thoracic part, and the crop was merely enlargement fusiform in shape which located at the entrance of the thorax. Esophagus parts showed that composed of four layer ;the mucosa, sub mucosa, muscular and adventitia or serosa, the mucosal layer was arranged in folds which was longer in the c

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