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Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changing factors from competitors and customers alike. Accordingly, the research aims to verify the role of accounting information system in enhancing the competitiveness of public industrial companies, using data collected by questionnaires distributed to a sample of auditors at the public industrial sector's  auditing committees of the of Federal Supreme Audit Board. The research has reached a number of results, the most important is that the financial accounting information system provides useful information contributing to the rationalization of economic decision-making process for parties outside the company and the management accounting information system provides useful information contributing to the rationalization of the decisions of the Parties within the company. Also, that the accounting information system does not provide useful information about both the external and internal factors that contribute to enhancing the competitiveness of the company.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of financial leverage on the market value of the shares of Iraqi commercial banks: An applied research in the Bank of Baghdad for the period (2010-2019)
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The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the Current Financial Crisis : Causes and Solutions (Iraqi crisis a model , based on the public budget for the fiscal year 2016)
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The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect Of Training in achieving Organizational Commitment of workers in the organizations
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ABCTRACT

Care research examining the relationship between the variables of search presidents (employee training and organizational commitment) to determine the effect of the training of employees in organizations in achieving organizational commitment of employees towards their organizations and by the fact that training is one of the most important activities adopted by the administration and by which can benefit realized for workers and for the organization .ttjsd problem Search lack of training considered as a factor of the important factors in the development of staff skills and development work in many Iraqi companies, including vegetable oils company (where to look), which in turn raises the relevance and commitment

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Publication Date
Fri Aug 08 2025
Journal Name
Al–bahith Al–a'alami
ACADEMIC TRAINING IN MEDIA AND COMMUNICATION SCIENCES AND ITS RELATIONSHIP TO MEDIA PRACTICE:: (Reading In The Nature Of The Relationship: Integration Or Separation)
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The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Surface Modification of the Improved Stainless Steel Alloy AISI-304 and the Use of Diffusion Coating and a Study of Its Efficiency in Resistivity Hot Corrosion in an Atmosphere of Sodium Chloride Vapor NaCL and Sodium SulfateNa_2 SO_4
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       This research aims to modify the components of stainless steel alloy by the method of surface engineering through the single diffusion coating technique in order to obtain new alloys with high efficiency in resisting harsh environmental conditions. Steam a mixture of sodium chloride ( ) and sodium sulfate ( ) at a temperature of 900 and then compare it with the base alloy. The results showed that the alloys produced in this way are very efficient. The results showed that the aluminum coating showed high efficiency in resisting oxidation and provided better protection for a longer time compared to the uncoated alloy due to the  oxide crust layer formed with high adhesion as well as the aluminum-rich phases, whether the phase

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Publication Date
Fri Aug 08 2025
Journal Name
Al–bahith Al–a'alami
INDICATEURS OF THE EXCELLENT PUBLIC RELATION PRACTICE
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« This paper presents the indicators of the development of excellent public relations in the institutions of higher education that are possible for three contextual variables: institutional, professional, professional, and effective communication. Therefore, the study used six indicators to measure the excellent public relations in institutions of higher education and scientific research. These indicators are based on the theory of excellence in public relations . Research Objectives: The aim of the research paper is to uncover the institutional, professional, and professional indicators of effective communication of excellent public relations in higher education institutions. Resea

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
Big Data Approch to Enhance Organizational Ambidexterity An Exploratory Study of a Sample of Managers at ASIA Cell For Mobile Telecommunication Company in Iraq
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               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Sufian Symbol and its significance in Abd Allah Hamadi's Poetry
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This research paper looks to put its hands on sufi symbols which are applied by the algerian poet د abdallah hammadi د in his poetical works . the symbols it relies on are : ( symbolisme of wine . symbolisme of light . symbolisme of night . sufisme and nature , femal symbols ) .
From these symbols we try to show its range of ability to apply it , with trying to determine its meaningful , dimensions .

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The factors that affecting in the recruitment of a teaching staff for the Massive Open Online Courses (MOOCs) in university teaching at the University of Khartoum.
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This research aimed at identifying the factors that affecting in the recruitment of a teaching staff for the Massive Open Online Courses (MOOCs) in university teaching at the University of Khartoum. The descriptive method was followed. The questionnaire was used as a tool for data collection,, which was distributed directly to a sample of (181) respondent of the teaching staff members of the senate at University of Khartoum from those who were attend at the senate meeting No. (409) which was held on 22 August 2016 Of (272). The researcher followed for the distribution the chance method, where each questionnaire was distributed to each of a teaching staff from different faculties at the University of Khartoum, according to his willingness

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