اتسعت دائرة استخدام نظم المعلومات بشكل كبير بحيث دخلت كل مفاصل حياة الانسان المختلفة مما جعل فرص انتهاك واختراق تلك الانظمة امراً لامناص منه. لذلك فان الحاجة تستدعي ايجاد وسائل تقنية واطر جوهرية للتصدي لظاهرة حدوث أي خلل في نظم المعلومات من خلال مراجعة وتدقيق دورة حياة النظام.

يتطرق البحث الى جملة ادوات واساليب تقنية تساعد المدققين والمراجعين من تحديد الخلل وطبيعته وايجاد حل له . كما توفر

دور مكننة المعلومات المحاسبي في اتخاذ القرارات

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

     This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationshi

الخلاصة:
ة k تعتبر عملیة تشفیر البیانات الصوتیة من التكنولوجیا المألوفة لخزن ونقل الاشارات الصوتیة. العلامة المائی
ات k اق المعلوم k مح بالح k ذا تس k وتیة وھك k ارات الص k طة الاش k ة بواس k ات المنقول k تعطي القوة في عدم التحسس بوجود البیان
القیمة بالمحتوى مثل اسم المؤلف او الفنان او حقوق الطباعة المتعلقة بالبیانات.
ة k وع موج k ن ن k وتي م k ف ص k ي مل k ص ف k وع ن k ن ن k ة م k ة المائی k اء العلام k نة لاخف k ة محس k ث خوارز

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values ​​and their own language in line with the organization's strategy an