Preferred Language
Articles
/
jpgiafs-1309
Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
...Show More Authors

Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of examination and receipt, and finally the lack of commitment to the correct accounting classification of the disbursement operations. The aim of the study is to highlight the importance of auditing procedureAnd identifying the nature and forms of accounting creativity and indicating its importance in auditing contracts and demonstrating the efficiency of the systems, laws and legislation issued by the Bureau of Financial Supervision, while determining the nature of the impact of the relationship between the internal audit system and accounting creativity in the research sample, based on the analysis of the responses of the individuals selected for the study. The study was based on a basic hypothesis that there is a statistical relationship between activating the role of internal auditing and reducing the methods of accounting creativity.

That is, the higher the levels of application of proactive control and previous auditing, the higher the levels of accounting creativity, and vice versa. The study reached commitment to the professional rules issued by the competent authorities, the provision of the appropriate number of trained financial controllers, and the provision of work requirements that help the auditor to exercise his oversight work with ease and high accuracy, in addition to the application of proactive control. And the previous audit and the establishment of training courses for workers in the operating control authorities with activating the role of the internal auditor and providing everything he needs

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Written Text in Conceptual Art (An Analytical Study)
...Show More Authors

The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).

The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?

The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
THE REALITY OF THE AGRICULTURL SECTOR IN IRAQ AND CHALLENGES FACING THE FUTURE
...Show More Authors

سعي المجتمع العراقي منذ أكثر من نصف قرن مضى لإعادة استثمار عشرات المليارات من الدولارات من الإيرادات النفطية في القطاع الزراعي وهياكله وبنياته التحية، كإنشاء السدود والخزانات المائية واستصلاح الأراضي والمشاريع الإنتاجية الحيوانية والنباتية وبطاقات كادت تقترب او تتجاوز حاجز طلب السكان من الأغذية والمنتوجات الزراعية التي تغذي الصناعة الا ان الزيادة السكانية وتحسن مستوى الدخل النفطي شكلا انتقالا جدي

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of the financial value of human resources on investor decisions: (An Empirical Study)
...Show More Authors

The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

... Show More
View Publication
Crossref
Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Famous Muslims' Graveyards in the Persian Country in the Islamic Ages: A Historical Study in the Maraqid Al-Maaraf Book for Harz Aldeen
...Show More Authors

There are many studies that discussed the famous museum's graveyards in the Islamic worlds, to study the lives of these figures, there are many difficulties for their studies because the first we need the regularity and history information, and many sciences support, such as in language, geography information.

I am studying the research from Maraqid Al-Maaraf book by Harz Aldeen, the book has large members about the persons have graved in Persian Country in the middle ages, there are more than (30) figures in my study, I have studied every figure in this research depending on the sources and references books.

View Publication Preview PDF
Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
An Analysis of the Efficacy of Platelet-Rich Plasma Injections on the Treatment of Internal Derangement of a temporomandibular Joint
...Show More Authors

Background: A Temporomandibular joint (TMJ) internal derangement (TMJID) is a disruption within the internal aspects of the TMJ in which the disc is displaced from its normal functional relationship with the mandibular condyle, after which the articular portion of the temporal bone causes joint dysfunction, joint sound, malocclusion, and locking of the mouth. Conservative and invasive techniques can be used for the treatment of TMJID. A platelet-rich plasma (PRP) injection is a simple, less invasive surgical procedure for the treatment of internal derangement. The objective of this study was to evaluate the efficacy of PRP injections in decreasing or eliminating pain, clicking, and limitation of mouth opening in patients with TMJID after th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Participation of the Students of the Colleges of Education in the Iraqi Universities in Literacy and Adult Education in Iraq. The Students of the Departments of Holy Quran and Islamic Education (A model)
...Show More Authors

The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

<

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
...Show More Authors

  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 26 2025
Journal Name
Al–bahith Al–a'alami
Radio Republic of Iraq and Awareness Promoting of Minorities’ Rights
...Show More Authors

Proposals to raise awareness of the rights of minorities and secure their freedoms have begun to receive attention Internationally. It is escalated, especially after the increasing impact of wars and conflicts on these situations Minorities, and UNESCO stresses the need to take over information and communication policies Greater attention to protect minority rights.

Hence the importance of our research, the problem of which lies in the main question: (What is the role Radio Republic of Iraq has played in promoting awareness of minority rights at the level : Public and  Social?) . As one of the Iraqi media networks , laws oblige them to pay attention to the rights of minorities and to spread a culture of pluralism , diversity

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Factors affecting the support of local investment in iraq for the period(1996-2015)
...Show More Authors

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the effectiveness of the Balanced Scorecard strategic performance management in public institutions of Jordan )An Empirical Study on the Social Security Corporation – Irbid(
...Show More Authors

The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref