The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the standard (5110). To achieve the research objective, a check list has been designed with several axes derived from the standard (5110). It was distributed to environmental professionals at the Federal Financial Supervisory Office to diagnose the strengths and weaknesses of the environmental control business. The research reached several conclusions, most notably the lack of special and new legal provisions for environmental control within the Law of the Financial Control Bureau and environmental control is one of the vital and effective tributaries in the system of attention and preservation of the environment, while the most prominent recommendations were the need to include the law of Federal Board of supreme audit l is explicit legal provisions concerning environmental aspects.
The Iraqi market for securities in light of financial globalization faces real challenges at the local and international levels, which were reflected in their shadows on the overall economic reality, which imposed the necessity of making fundamental changes in terms of form and content, and from here stems the research problem in the ability of the Iraqi stock market to adapt to the transformations Financial imposed by financial globalization in light of the weakness of the economic structure and its position in the global economy. The research starts from the hypothesis that the Iraqi market for securities in light of financial globalization has an important and significant role in the economic field, through its role in stimula
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the system of Administrative Control in organizations meets the need to check on the optimal use and proper resources and conservation to achieve the objectives sought by the organization, hence the system of Administrative Control is part of the overall system in any organization that has undergone evolution always to be able to keep up with progress in the development of other sciences, and that the growth of coherence between subordinates in the organization means the ability to influence the opinions, ideas and attitudes to change it for directions the organization and its values and this is reflected positively on the coherence of the organization, the researcher interest of the imp
This research aims to reveal the quality standards available in press images published in the news sites, the Iraqi News Agency and Al-Mada Press for the period from: 1/9/2019, to: 30/9/2019. The research is a descriptive research, in which the researcher relied on the survey methodology to achieve its objectives. The research reached a number of results, most notably the weak role of photojournalists in the websites and the adoption of those the Internet as a source for obtaining press images published with news and reports through its pages, as well as the neglect of the standard Description/Comment below the press images, which plays an important function in explaining and interpreting them for users.
Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act
The current research aims to evaluate the appraisal form for Arabic language teachers in light of comprehensive quality standards by designing standards for the competencies of primary school teacher in accordance with comprehensive quality requirements. The researcher adopted the descriptive approach. The research community included the Arabic language supervisors in the Education Directorates of Diyala Provincial and Baghdad. The research sample consisted of (14) supervisors from the Diyala Provincial Department of Education and the First Rusafa Education Directorate in Baghdad Governorate by (8) supervisors and (6) Supervisors respectively specializing in Arabic language. As for the research tool, questionnaire prepared by the researc
... Show MoreThis study aims to determine the impact of organization values as an independent variable across its dimensions (organization management values, organization mission values, relations management values, and environment management values) on achieve the strategic success which is the dependent variable and include its dimensions (environmental analysis, creative thinking, strategic decision, effective implementation, and leadership capacities). The study is conducted in the Iraq Oil Ministry. It deployed the analytical descriptive approach. It focuses on the study problem enquiries throughout addressing several principal and sub-hypothesizes in regards to cause and effect relationship. To achieve this result
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(2)
This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.
Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of
... Show MorePurpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).
methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li
... Show MoreIndividuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement o
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