Preferred Language
Articles
/
jeasiq-566
THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The economic feasibility of the accident insurance portfolio in the performance of insurance companies : an analytical study
...Show More Authors

The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of IT infrastructure and its impact on the performance of human resources in public universities: A field study at the University of Diyala
...Show More Authors

This study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees.  Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 06 2024
Journal Name
International Journal Of Advances In Engineering And Management (ijaem)
The makers of sedition in light of Chapters (Al-Baqarah and Yusuf)/An objective study
...Show More Authors

The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

... Show More
Preview PDF
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Similar judgments in the sacred heavenly books (Quran and the Bible): An analytical study
...Show More Authors

The research tagged with (similar rulings in the holy heavenly books - the Holy Qur’an and the Bible) highlights that there are a number of rulings in the heavenly books that are similar to each other in terms of content, meaning and significance and did not change from one prophet to another because they relate to the basic interests on which social relations are built. Documenting ties, preserving rights, preventing abuse, etc. These are among the divine purposes in clarifying rulings in order to reach their goals and achieve their goals. Therefore, by combining these rulings, many problems and incidents that are the subject of disagreement and doubt between the two religions can be achieved and addressed. Those who want reform, righ

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using financial ratio to compare performance of the commercial and the Islamic banks Listed on Palestine Exchange
...Show More Authors

        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Legal Sciences
Proposed Legislative solutions to Adopt the Community Service Sentence in the Iraqi Criminal legislation Comparative Study
...Show More Authors

The community service in its various forms topped up the alternative short term custodial sentence in some crimes, and experience has shown the success of this alternative in sparing the convicted negative effects of custodial sentences in all social, psychological and even economic aspects and on the other hand addressing the problem of overcrowding prisons. This penalty consists of requiring the convicted person to work certain hours in specific areas and within a certain period determined by the legislator. Through comparative analytical studies between Western and Arab legislation, we found there are such major differences in the ways in which [community service] has been worked out that it is impossible, indeed irresponsible, to tra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Employing electronic supervision applications in developing the teaching performance of teachers in the Sultanate of Oman: a suggested vision
...Show More Authors

The study aimed to investigate the employment of electronic supervision applications in developing the teaching performance of teachers in Oman. Based on the qualitative method and the study population consisted of all the teachers of the first cycle in the Governorate of Muscat. The study sample amounted to 24 female teachers. The interview was used as a tool for data collection. The study reached several results, including: There are difficulties in employing electronic supervision applications, which are weak network, density of curricula, lack of experience in applying technology, and the large number of tasks assigned to the teacher. These difficulties can also be overcome by strengthening the network, training teachers, reducing th

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
An analytical study of the reality of chemical industries in Iraq for the period (1995-2007)
...Show More Authors

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Commitment of Public Companies in disclosure requirement of Financial Statement: Analysis Study in State Company for Leather Industries (SCLI)
...Show More Authors

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management skills and their reflection in the settlement of insurance compensation: Applied Study in National Insurance Company and Iraqi Insurance Company
...Show More Authors

The environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co

... Show More
View Publication
Crossref