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Employ Frameworks and Modern Standards in Evaluating Internal Control System: Applied Research in the General Company for Vegetable Oil Industry
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In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limiting of work of the internal auditors to detect irregularities, fraud, and routine control for operational activity . While that requires a mechanisms to activate the role of the internal control system to face the challenges through the internal auditors to give assurance on risk management processes, risk assessment being properly done, and evaluate the risk management processes. The research aims to establish a proposed framework for of internal control system according to the concept of enterprise risk management (ERM) with the recruitment of international ISO standards for the risk management in this context and proposed mechanism to evaluate the internal control system by the internal audit department

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of transcendental leadership in enhancing university performance (Field research)
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Current research aims to analyze the relationship and impact of the explanatory variable transcendental leadership, which includes dimensions (values ​​and attitudes, behavior, spirituality, vision and hope/faith) in the responsive variable university performance dimensions (relationships and resources available, human capital development, scientific research, community service). Field research for the leaders of a number of colleges of the University of Baghdad of the deans of the colleges of research and assistants of deans and heads of departments, the main research problem was the important question (what is the role of transcendent leadership in promotin

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Cultural Intelligence In drawing Local Politics (Field Research)
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Abstract :

This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy, Knowledge, Motivation, Behavior) on Drawing Local politics and their dimensions (Empowerment, Flexibility, Organizational Justice, Local Funding) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Knowledge Innovation In Managing Strategic Momentum (Field Research)
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The Research Aims To Clarify The Role Of Knowledge Innovation On The Administrative Process Represented by Managing Strategic Momentum, The Research Problem Focuses on Administrative leader Interest In And Implementation Of The Innovation Element Of Knowledge In The Organization By " Managing Strategic Momentum" As Well As The Focus By Management About The Innovators And Makers Of Knowledge And Strategic Planners In The Design And Formulation Of Strategic. Research does Contribute In Solving Part Of The Organizational Problems Of Vision, Innovation And Their Impact On The Momentum Management To Determine The Extent On Which The Procedures Of The Assessed Companies And Plan To Regulate Innovation Under The Momentu

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية
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With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that hav

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Modeling Human Capital Impact on the Development of the Iraqi Oil Industry
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Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of compensation system in improving the quality of educational services (Halabja University as a model)
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          This study deals with the role of compensation system in improving the quality of educational services (University of Halabja as a Model) also our problem was the following question ; What is the role of compensation system in its different dimensions in improving the quality of educational services? And what is the relationship and impact of using the dimensions of the compensation system to improve the quality of educational services? The hypothesis of the research included the correlation and the impacts between the compensation system and its combined variables in the quality of educational services. This was proved through a field study and the distribution of questionn

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
HRA and its Impact on Employees Performance: A Field Research in the Ministry of Education
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          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

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Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
General Hospital and Baghdad Teaching General Hospital
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Abstract:

      This research aims to identify the type of cultural values prevailing in the Ramadi General Hospital, and Baghdad, educational, and whether the organization's culture values play a role in improving the quality of nursing care service in hospitals, and how different cultural values of the nurses between Ramadi Teaching Hospital  and General education Baghdad Hospital because of the nature social and cultural Different each region, including the research sample of all nurses working in Baghdad Teaching Hospital, and Ramadi educational-General, adopted Find descriptive analytical approach adopted scale developer (Hofstede, 1991) and (Furrer et al, 2000) And pres

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Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Soft power employment strategy in foreign affairs (Eygpt after Mubarak Regime : An Analytical study)
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(January 25, 2011) represented a real opportunity to bring about fundamental changes in Egyptian foreign policy and to start a new phase that would cut off all the negative and problematic aspects of Egyptian politics in the period before the revolution. Through the employment of Egypt's huge balance and the role of historical is a civilization rooted in the roots of thousands of years and Islamic reference represented over more than a thousand years the Islamic medium of religion in the start of vision and tools to achieve the Egyptian national interest, and safeguarding Egyptian national security in its comprehensive sense. The research attempts to answer a central question: Is there a role for Egyptian soft power in the Islamic world

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE
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