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The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actions to verify the use of management in order to going concern assumption in the preparation of its financial statements.

To achieve the above objectives, the research has tended theoretically to employ different views for a number of authors and researchers, while the research practically has sought a number of companies in order to clarify the extent of the commitment of the company's administration in going concern assumption in its preparation for the financial statements based on the international& local standards and laws and regulations for the purpose of giving a realistic and accurate results about the financial status.

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Empowerment Human Strategy on Enhancing the Financial Performance: Empirical study on Working Banks in Jordan
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This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Depending the Total Quality Management Philosophy To Develop Lean Manufacturing Systems: Case Study In the General Company for Heavy Engineering Equipments
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The continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.

Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative meas

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Convergence Analysis for the Homotopy Perturbation Method for a Linear System of Mixed Volterra-Fredholm Integral Equations
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           In this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of job redesign in the performance of the inspectors general offices Field research
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       Concentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gatheri

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of transformational leadership in achieving administrative creativity: Search exploratory sample of the views of officials in the office Iraqi Ministry of Education
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Testing the current research and effect correlation between Transformational leadership variable manufacturing and variable administrative creativity, as it represented the research problem the extent of the role of transformational leadership in achieving administrative creativity in the office of the Iraqi Ministry of Education, it has been used questionnaire as a tool for data collection, as is the distribution (32) for the sample of the research, which was selected intentional and as director general and assistant general manager and director and deputy director and head of the Division, and represented the premise of the major search existence of liaison and the impact of significantly between transformational leadership and achieve

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Woods model in the Acquisition of Grammatical Concepts on students at the Sixth primary
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The research aims at identifying The Effect of Woods model in the Acquisition of Grammatical Concepts on students at the Sixth Primary. The total number of students is (49) male and female. students are distributed in two groups . The First group is the experimental group which is taught the( Woods Model) and it is (25) students . The second group is the control group which is taught according to the traditional method of teaching and it is (24) students . The researcher has matched between the two groups by the following variables : the age (in months), their intelligence, their parents, academic level of education . The research has constructed multiple choice test of (20) items . The reliability of The test has been calculated and it

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Administration Diagnosis of quality of work life dimensions: A survey of a sample of employees of the Northern Gas Filling Company in Nynawa
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The primary objective of the present  research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio

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Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Business Process Re-engineering and its Role of Achieving Competitive Advantage: An application study in the State Company of Vegetable Oil Industry
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The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Publication Date
Tue Jun 19 2018
Journal Name
Elmofaker Review
The Secondary Liability of Electronic Auctions Arising from Contributory Trademark Infringement – A Comparative Study
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Despite the global economic downturn, online e-commerce, especially the sale of counterfeit goods, continues to witness a rise in sales, and one of the important players in e-commerce is the owners of e-commerce auction sites. Although they do not have a direct role in trademark infringement, they still consider them indirectly responsible (secondary liability) for infringing on their trademarks. Thus, many cases have been filed by the owners of the original trademarks (which have been infringed by persons who have sold some of the goods and products that are imitating their marks through some electronic auctions) against the owners of those auctions. In view of the international character of the Internet, in different countries, and despit

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Publication Date
Wed May 18 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE APPLICITIONS OF JUST IN TIME PRODUCTION AND ITS ROLE ON THE COMPONENTS OF MARKETING INFORMATION SYSTEM: AN APPLIED STUDY IN ALMANSOUR OUR STATE COMPANY FOR CONSTRUCTIONAL CONTRACTS.: THE APPLICITIONS OF JUST IN TIME PRODUCTION AND ITS ROLE ON THE COMPONENTS OF MARKETING INFORMATION SYSTEM: AN APPLIED STUDY IN ALMANSOUR OUR STATE COMPANY FOR CONSTRUCTIONAL CONTRACTS.
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Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

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