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The Impact of Applying the Accounting Islamic Standards on the Cost Efficiency: An applied study in kingdom of Bahrain Islamic banks -Wholesale
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This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the general standard of presentation and disclosure for Islamic financial institutions contributes to provide financial statement that relevant with a perfect accounting system, and to contribute to reduce the costs and increase the investments because the high confidence of investors. Also the Islamic banks working in the Kingdom of Bahrain (Wholesale) are committed to the requirements of the general standard of presentation and disclosure for the Islamic financial institutions, and there is an impact of that commitment on the cost Efficiency in these banks.

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
strategic direction and its impact on institutional performance An exploratory study in the Directorate General of Curricula
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The objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.

The research problem was determined by means of the intentional sample, consisting of (33) members

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Publication Date
Mon Mar 30 2020
Journal Name
College Of Islamic Sciences
Social Reform in the Light of Modern Islamic Thought (Malik bin Nabi model)
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      Social reform is the main pillar of the organization of societies. Therefore, all religions and theories were directed to focus on this aspect as the most important element for the development of economic and cultural development. In addition to the analysis and application of the Islamic Sharia, he did not present a theory, but offered real solutions and remedies to the crises in our Arab and Islamic societies alike, despite the criticism directed at him. Z his opinions.

 

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A specimen of the internal control system on the stock in light of the application JIT system In construction companies
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Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Integrative analysis of the value & supply chains and its impact in supporting customer value An application study in Southern Cement Company - Kufa Cement Plant
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Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Governance Mechanisms on the Accounting Disclosure of the Sustainable Development of Iraqi Economic Units
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The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
An Analysis on the Applicability of Meta-Heuristic Searching Techniques for Automated Test Data Generation in Automatic Programming Assessment
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Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Mon Jan 01 2018
Journal Name
Opcion
The effectiveness of using material flow cost accounting to eliminate losses
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This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

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Scopus
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law
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What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measure the impact of the age structure of the population on the gross domestic product in Iraq
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   يهدف البحث إلى التعرف على The research aims to identify the effect ofاثر التركيب العمري للسكان على الناتج المحلي الإجمالي في العراق وتحديد الفئات العمرية من أطفال ومنتجين أي من هم في سن العمل والمسنين لأهمية ذلك لإغراض التخطيط الاقتصادي.إنeffectofeee age structure of the population on GDP in Iraq and determine the age groups of children and any of the producers wham are of working age and the elderly of the importance for the purposes of economic planning. نسبة الفئة العمرية Proportion of the age group (00- -4 4سنوات اقتربت من

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