Preferred Language
Articles
/
jpgiafs-429
The role of financial policy instruments to reduce the deficit of the State budget to the IMF terms: Applied Research at the Iraqi Ministry of finance - budget service
...Show More Authors

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased general State revenues, as well as how to relieve public deficit through adherence to financial and fiscal policies imposed by the IMF. The extent the contribution and importance of Iraq's commitment to implement IMF conditions to mitigate the deficit of the State budget.

One of the main conclusions reached by the Iraqi Government to issue laws federal budget of the State, for years (2015, 2016, 2017, 2018) disability scheme, and this decision taken under certain conditions according to meticulous studies in selected, which does not apply the top developed countries, have not been Statement by external borrowing amounts by the Iraqi Government to meet the deficit didn't chart are shown in the balance sheet of the Republic of Iraq within the account, and not recorded in the accounting records of the Treasury but statistically the public debt, and control Bureau Federal financial numbered book (10505) on 22/5/2017. and highlighted the recommendations reached by search account that the Iraqi Government is preparing economic studies in order to estimate the revenues and expenditures are closer to reality to document the results of the implementation of previous years with Current, and expected future developments and non-disability publication scheme, and the need for external borrowing amounts in the statement of financial position of the Republic of Iraq and recorded in the accounting records of the Treasury.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Classification of Brown risks in Evaluation of the internal control system: Application Research in Karbala University
...Show More Authors

Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The feasibility of re-enacting the Export Support Fund Act in Iraq
...Show More Authors

Economists agree upon the importance of exports and their positive impacts on the economic variables. Therefore، they studied policies encouraging exports and set out the instrumentalities supporting them. These instrumentalities included a combination of fiscal، monetary، commercial، production policies like the tax policy that is encouraging to the exports، exchange rates reduction، establishing commercial free zones، better production quality، fostering investment climate، and preparation of the necessary financing before the exporting process and afterwards.

This research is interested in the finding aspect amongst the instrumentalities encouraging exports which is parallel t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The role of satellite channels in the dissemination of consumer culture
...Show More Authors

This study is concerned look at the role of satellite channels in the dissemination of
consumer culture that has become part of our everyday lives , which is a dangerous
phenomenon on society , so the study is aimed at introducing the concept of consumer culture
and the risks to individuals , which conducted a field study on a sample of students from the
University of Baghdad, as they represent an important category of the society they are a class
of young people to get to know the impact of satellite television on them through their various
programs and serials, films and ads may develop consumer culture they have , including in
respect of ideas and information , where the questionnaire was developed to ensure diffe

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The evaluation of the role of the information system in reducing tax evasion
...Show More Authors

This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
...Show More Authors

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Advertisement content in the Iraqi satellite channels and their commitment to advertisement ethics.
...Show More Authors

The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 29 2025
Journal Name
Modern Sport
A Comparative Study on the Results of the Administrative Performance Skills Scale Among Heads of Sports Talent Departments in the Ministry of Youth and Sports
...Show More Authors

Sports management is a fundamental pillar that supports sports institutions and plays a pivotal role in achieving advanced levels of success in talent development. The Talent Development Project is one of the key strategic initiatives of the Ministry of Youth and Sports. This study compares department heads with effective managerial competence to those with ineffective competence to highlight differences in performance quality. Through this comparison, the urgent need to assess the administrative performance skills of the heads of sports talent departments becomes evident, particularly their ability to lead and manage the Sports Talent Development Project. The objective is to identify strengths and weaknesses, establish a clear framework fo

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Reality of Insurance Banking and its Role in Developing Insurance service
...Show More Authors

Banking institutions are considered one of development foundations,and they also performe active role in supporting national economey and itsinstitutions. Banks became diversed in their activities that specialized Banksbecame one of the constituents of developing work in any activity, especiallyin investiment sector .In view of the importance of insurance sector and thenecessity of developing its divices and its working instituments, studyinginsurance Banking reality became a necessity, because insurance Companies inIraq are suffering of weakness in the level of insurance service, in addition tothe existence of a problem in the relationship between Banks network andinsurance industry.So this research aims to define insurance reality; the

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
بحث تطبيقي في مصرف الرافدين: An Applied Research in the Rafidain Bank
...Show More Authors

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
The credibility of the official government spokesman to the Iraqi public / Survey Study
...Show More Authors

The official spokesperson considered responsible for the transmission of information and communication messages that convey the government’s view on the various political and economic issues that affect the public opinion towards the performance achieved by the various governmental institutions and for the purpose of communicating with the media in a positive and effective manner, a number of institutions in the world in general and in Iraq in particular have nominated a spokesman to coordinate the efforts and the dissemination of news and the preparation of press conferences to contribute to the achievement of a positive and effective level between the government and the media, so this study has tackled to deal with the credibility of

... Show More
View Publication Preview PDF
Crossref