Preferred Language
Articles
/
jpgiafs-545
Lean accounting and its rolls for calculated costs on value stream
...Show More Authors

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon May 01 2023
Journal Name
المجلة العراقية للبحوث الانسانية والاجتماعية والعلمية
دور المحاسبة القضائية في تعزيز اداء مراقب الحسابات الخارجي
...Show More Authors

٠ اش١جخ ٗزفقث ٌٟبِ ٟجعبؾٌّا تٔبغٌا ٟف بقزخِ ٟئبنل ( ًئاضل بساحم ) توهم ىلع ءىضلا طٍلسحو بلارم ءادأ ىلع اهرٍثأحو تٍوهملا اهحاءارجإو تمذخخسملا اهحاٍومح ثٍح نم تٍئاضملا تبساحملا دبثبغؾٌا . اسبِٙٚ د ءبمٌلأ ٟمبٌّا ـؾف ٍٝػ ض١وشزٌا يلاخ ِٓ خ١ٔٛٔبمٌا سِٛلأبث خفشؼٌّا ءٛم ٟف دب٠شؾزٌا ًجمزغٌّا ٍٝػ حشظٔ ٌا خجعبؾٌّا ْا شؽبجٌا ظزٕزعاٚ ذٍجٌٍ ٞدبقزللاا َذمزٌا خٍغػ غفد ٟف ُٙغر خ١ئبنم ، خجعبؾٌّا ٟف خِذخزغٌّا خض٠ذؾٌا ت١ٌ

... Show More
View Publication
Publication Date
Sat Mar 21 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Hosting Events and its Positive Impact on the City
...Show More Authors

Abstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Jul 07 2020
Journal Name
Journal Of Mechanical Engineering Research & Developments
Occupational noise and its effects on Baghdad airport workers
...Show More Authors

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 14 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Occupational Noise and Its Effects on Baghdad Airport Workers
...Show More Authors

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

... Show More
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between Government spending compression and the window of the currency and its impact on the exchange rate of the Iraqi dinar
...Show More Authors

The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 25 2023
Journal Name
Enterprenuership Journal For Finance And Bussiness
Argumentative Accounting conservatism and the performance of institutions listed on the Iraq Stock Exchange in light of the Coronavirus pandemic
...Show More Authors

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

... Show More
View Publication
Crossref
Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
...Show More Authors

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Strategic Analysis for the Grain Grinders' establishments in Baghdad governorate and problems suffered by the industry, along with the possibility to predict its products
...Show More Authors

Geography of industry has been considered a branch of important economic geographical branches. This importance has been regarded as a reflection on the industrial sector contribution in economies of any state since they contribute into the total national product ; it also assimilates a huge number of labor hands . The industry of grains grinding has been considered as one of the main food industries having a main role in satisfying the need of the population from the foods. The industry is continued to use the food as daily meal . Here, it should predict the population in Baghdad and for every district until the end of 2025 and knowing either these grains grinders are able to meet and satisfy the needs of populations of flours, making s

... Show More
View Publication Preview PDF
Publication Date
Wed May 09 2012
Journal Name
Fuzzy Inference System - Theory And Applications
Some Studies on Noise and Its Effects on Industrial/Cognitive Task Performance and Modeling
...Show More Authors

View Publication
Crossref (1)
Crossref