Preferred Language
Articles
/
jpgiafs-1094
The impact of the risks of foreign currency positions on the continuity of the economic unit : Applied research
...Show More Authors

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency centers on the continuity of the work of banks, and the research relied on financial indicators to measure the risks of foreign currency centers, and adopted the (Sherrod) model to measure the continuity of the economic unit, reinforced by the statistical methods and programs represented in the program (SPSS) to test the research hypotheses, the most important conclusions that he reached, and that non-compliance with the specified percentage according to the instructions is pure The overall currency position in relation to the capital and sound reserves may affect the continuity of the bank due to the imposition of fines on banks that exceed the ratio by the Central Bank of Iraq, and these fines are large whenever the percentage of excess is large compared to the specified ratio, and the most important recommendations reached by banks should manage Positions well and adhere to the specified percentage of the total net foreign exchange position in relation to the capital and sound reserves determined by Instruction No. (4) to facilitate the implementation of the Banking Law and the Central Bank of Iraq’s instructions because of their impact on the continuity of the bank.                                                                                                     

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
...Show More Authors

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The strategic recovery of the insurance service and its reflection on achieving the strategic goals: research My application in the National Insurance Company
...Show More Authors

The research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieve of Marketing Superiority under the adoption of the concept of internal marketing: Applied Research at National Company for Insurance Company.
...Show More Authors

The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of leadership styles in the crisis management center the Strategic planning - Field research in the Headquarters Ministry of electricity
...Show More Authors

Abstract

The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which  has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Min

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of empowerment strategies on the characteristics of work enrichment An exploratory research to the views of a sample of the leaders of the Ministry of Oil in Iraq
...Show More Authors

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of applying the third of basel committee11 conventions(market disciplin) in the efficient of significance components for factors of banking capital risks
...Show More Authors

We have focused the research problem through an assessment of the applicability of the third pillar of the decisions of the Basel Committee 11 (market discipline) or not and its impact on both the adequacy of bank capital, supervisory oversight and banking risks and the statement weaknesses commitment banking institutions and which in turn lead to the stability of the financial system as a whole.                         .
The research is important statement on the importance of big capital in the banking business and the attributes of a role in the absorption of losses suffered by the bank, which reflects the willin

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the currency sale window in the stability of the dinar exchange rate and its reflection on inflation
...Show More Authors

The: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation within strategic planning and its impact on banking service quality: (An applied research on a sample of Iraqi banks)
...Show More Authors

In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

... Show More
View Publication
Crossref
Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES: TO WHAT EXTENT THE APPLICATION OF MALCOLM BALDRIGE OF THE COMPREHENSIVE QUALITY STANDARDS IN THE AFTER- SALES SERVICES/ APPLIED RESEARCH IN ONE OF THE PRIVATE SECTOR COMPANIES
...Show More Authors

The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"Analyzing of the economic relationship between Dutch disease and the disruption of the Iraq economic structure "
...Show More Authors

The status of the semi total stoppage and non-use and waste of economic made studying and analyzing Dutch disease of high importance because it is a major cause in aggravation of this status which happened to the Iraqi economy in almost complete way and the relative big importance that oil source has and its domination on the largest percentage in the gross domestic product and exports that Iraqi economy is relying largely in funding the national budget made the concentration of the study on this subject an important and necessary within the important economic events that Iraqi economy witnessed after 2003 till 2016 to give a clear and an overall picture of the reality of the unilateral Iraqi economy under the status of semi tota

... Show More
View Publication Preview PDF
Crossref