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Evaluation of the Construction, Build, Operate and Transfer (B.O.T): Applied Research in Southern Cement State Company

   Form of investment in infrastructure important factor to drive economic growth in any country, with the dwindling ability of governments to provide the necessary funds for such investments, emerged as a rising trend for private sector involvement in public projects and infrastructure, and one of these trends is the build-operate-transfer system (BOT), which commonly used in various developed and developing countries as one of the tools used in the implementation of these investments, as the private sector under this system design, finance, build and operate the project, and are re-administration of the state after a certain period under a contractual agreement between the parties of the contract. As this system provides major opportunities to create public projects and improved and developed and financed by the private sector with no load state budget further burdens as well as non-recourse borrowing for these projects from this perspective highlights the importance of this research evaluates the performance of this experience in Iraq and the extent of their success and achieving goals required.

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Business Process Re-engineering and its Role of Achieving Competitive Advantage: An application study in the State Company of Vegetable Oil Industry

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Constructive Conflict on the Organizational Identification Applied Research in the Ministry of Planning

This research deals with the effect of constructive conflict of the organizational identification .These relatively recent subjects have relative importance in the field of administration and they have strong effect in the success of organizations .The objective of this research is to detect the level of the constructive conflict and the organizational identification in the center of The Ministry of Planning. So, two major hypotheses were formulated The first are searched the correlation between the constructive conflict and the organizational identification and it emerged with four sub-hypotheses searched the correlation among every dimension of the constructive conflict with the organizational identification .The second major h

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Proceedings External Oversight on Investment Budget Projects for local Governments: "Applied Research in The Government of The Province of Dhi Qar local"

The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of organizational trust dimension in customer relationship management: Applied research in the general ethnic insurance company

Abstract:

               The aim of the research is to verify the role of organizational trust as an “administrative” dimension of objective importance in the relationships adopted by the Iraqi General Insurance Company with customers, as it is one of the basic pillars in building and succeeding companies, which allows the provision of services with high confidence through the customer relationship management system in order to achieve The company's goal is to gain new customers, retain current customers, increase work in insurance companies, and develop the national economy by increasing the company's sales and profitability. The research

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Developing Workers’ Performance and Its Role in Settling Financial Claim: An applied research in the General Iraqi Insurance Company

This research seeks to identify the dimensions of the development of staff performance (training ', incentives, management skills) and its impact on the settlement of compensatory claims adopted in the current research in the Iraqi insurance company،This research aims to highlight the role of developing insurance company’s workers’ performance in settling insurance compensation, and to check this process, the research was applied in the general Iraqi insurance company as it considered as the research community, and a sample was taken from this community that represented by company’s insurance department workers or by collecting actual data that is related to the research’s sample, in addition to the financial compensation data.<

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Publication Date
Tue Feb 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Federal Board of Supreme Audit and Role in the Assessment of Tax Performance: An Applied Research in The General Commission of Taxes

The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

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Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Auditing A proposed Framework For Practice In Industrial Companies: Practical Study In Iraqi State Company For Cement

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between the Premiums and compensations in Life Insurance: An Applied Research in the General Iraqi Insurance Company

           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Using Earned Value Method in Project Control Applied research

   There is no doubt that the project control function is very important for administration, so the project Management depends on to monitor and control the project. The project control integrated to the planning which is the base of the administration functions; planning, organizing, directing, and controlling. Without project control cannot be insure to fulfill the plan of the project by the budget and specified time. The project management apply many methods of control to achieve the goals of project which are cost, time, and required specifications. Earned Value Management one of control methods that used in the project by international companies.

Earned Value Method is used in the project o

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