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The Importance of the Corporate of Governances to the Activate the Quality and Integrity of Financial Reports
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The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                               

That would enable and improve the total quality of the process for external. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise Corporate of governance.                                                    

      The research comes up to the following findings:                          

  • Many of the standards accounts have economical effects and results that effects the accounting reports in different sectors. Thus, the accounting practice adopted by the company will affect the equity and the value.
  • Some boards of the company issue financial reports that may be directed to the area of confusion between illegality and express fraud.
  • Due to the rapid changes in the business environment and the effect of that on the companies around the world entire, as well as the international competition, some companies have responded by improving their risk management policy and improve the quality and integrity in writing financial reports as the basis of taking proper decisions.

The CEO in the companies, who affects greatly the board members, is usually the chairman and the most dominant in the Council.                     

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of initial credit ratingAnnouncement of bonds on stock prices: An analytical study in the Abu Dhabi Securities Market
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The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

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Crossref
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
The value of freedom and its relationship to the will of God for the actions of worshipers between Islam and existentialism
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This research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun

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Publication Date
Sat Jan 01 2022
Journal Name
The Journal Of Law Research
Ensuring the right to private property within the framework of the imposition of the arraat tax
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AHA Al-Hilali, AAH Hamid, The Journal of Law Research, 2022

Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
Monitoring Lotic Ecosystem by the Application of Water Quality Index (CCMEWQI)
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Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th

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Scopus (9)
Crossref (1)
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Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Quality Factor Effects on The Dynamical Behavior of A Ceramic Material
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Kaolin ceramic compacts sintered at various temperatures are investigated to correlate their microstructure with their acoustic parameters.  Pulse  velocity  ,  attenuation  coefficient,  and  quality factor values are ducts from ultrasonic attenuation measurements, moreover, the dynamical mechanics parameters( Young and shear modules) exhibited an explicit relationship with the acoustic quality factor.inturn  are  related  to  the  microstructure  which  is  heavily affected by the sintering mechanism.

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

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Publication Date
Tue Jan 01 2019
Journal Name
Opcion- Universidad Del Zulia
Sample for the inner control on the quality in accordance with standard
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Scopus (1)
Scopus
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of administrative supervision scope and the single window to increase the efficiency of investment (Case study: Sudanese Ministry of Investment)
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Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of

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Crossref
Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Work to Study the Behavior of Proppant Inside the Hydraulic Fractures and the Plugging Time
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Experiments were conducted to study the behavior of the solid particles (proppant) inside the hydraulic fracture during the formation stimulation, and study the effect of the proppant concentration on the hydraulic fracturing process, which lead to bridge and screen-out conditions inside the fractures across the fracture width that restricts fracturing fluid to flow into the hydraulic fracture. The research also studies the effect of the ratio between the fracture size and the average particles diameter “proppant", on fracture bridging. In this study two ratios were considered β= 2 and 3 ,where β=Dt / Dp where: Dt= hydraulic fracture size (width) and Dp=Average particles diameter.

This work pr

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Situation of Refugees and Displaced Women in Arab Countries during Conflicts According to the Perspective of the Arab Women's Organization
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Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

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