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The Role of Internal Contrl in Electronic Accounting Information System: Applied Study in Spacimen from Kurdistan Regin Iraq
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Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monitoring its various activities. However , internal control can not provide an absoulute guarantee the bankes  objectives will be met under the Accounting Information Systems.Five variables had been used from the internal control system goals in the quastoiner application to know the role of the internal control in the banks, and the statistical analysis results was leading to the truely and correctly of the information in the first level coming next the others variable targets .  

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Imported inflation ... concept, transmission channels, effects, and processors Iraq Case study for the period (1990-2015)
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This research aims to explain the effect of the imported inflation (which moves through the raise of global prices to Iraqi economy) over local prices, besides, the recognition the most important channels of imported inflation moving, its causes, effects, ways and policies that reduce the negative effects. To achieve the research aim, the deductive approach was adopted through using descriptive method to describe and determine phenomenon. The most important conclusion is that the research found out that there are two channels to transmission imported inflation in world. The first channel is the direct channel (prices) and the second channel is the indirect (income). The most important recommendation is to create sovereign fund (O

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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Investigating the Influence of the Cerium loading in prepared Y zeolite from Iraqi kaolin on its Catalytic Performance
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In this study, the effects of different loading doses of cerium in the prepared NaY zeolite from Iraqi kaolin were investigated. Al-Duara  refinery atmospheric residue fluid catalytic cracking was selected as palpation reaction for testing the catalytic activity of cerium loading NaY zeolite.  The insertion of cerium in NaY zeolites has been synthesized by simple ion exchange methods. Three samples of modified zeolite Y have been obtained by replacing the sodium ions in the original sample with cerium and the weight percent added are 0.35, 0.64, and 1.06 respectively. The effects of cerium loading to zeolite Y in different weight percent on the cracking catalysts were studied by employing a laboratory fluidized

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
The mother of the believers, the mother of Salamah and her narrators of jurisprudence In attaining the goal of the rulings evidence Ibn Hajar al-Asqalani (d. 852 AH)      (prayer book)
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The Muslim woman actively participated in narrating, preserving, controlling and maintaining the hadith, along with her brother, the man who later became an inexhaustible representative of the effort to preserve, control, and narrate the Sunnah. Undoubtedly, the mothers of the believers, may God be pleased with them, had a great advantage in communicating Islam and spreading the Sunnah of the Prophet Especially among women, all of them heard from him, may God’s prayers and peace be upon him, and lived with him in the details of his life on the disparity between them in memorizing and narrating and publishing them. It narrated (378) recently, and it is considered the second narrator after the mother of the believers Aisha, may God be pl

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Publication Date
Thu Jun 01 2023
Journal Name
مجلة التربية الرياضية
The Administrative Flexibility of The Iraqi National Olympic Committee from Administrative Bureau Members’ point Of View in Sport Federations
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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of Reliability through the Wiener Degradation Process Based on the Genetic Algorithm to Estimating Parameters
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      In this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process,  where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab

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Publication Date
Fri Jun 01 2018
Journal Name
مجلة مدينة العلم الجامعة
External Morphological Study of Tribolium castaneum (Herbst , 1797) (Coleoptera : Tenebrionidae) mid of Iraq
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The study included the description of external body parts and the male genitalia for the male of rusty flour beetle Tribolium castaneum (Herbst,1797) and the studied was supported by illustrations

Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Studying the Effect of Magnesium Oxide Nanoparticles Prepared on the Surface of Poly Methyl Methacrylate
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          In this paper, magnesium oxide nanoparticles (MgO NPS) have been prepared and characterized and its concentration effect has been studied on polymers surface (MgO NPS). The results showed that the degradation of poly methyl methacrylate increased when using such metal oxide. The results also showed that the metal oxide increased the degradation of poly methyl methacrylate. X-ray diffraction, scanning electron microscopy, atomic force microscopy were used to study the morphological characteristics and size of nano MgO particles analysis.  Films were prepared by mixing the different masses of MgO NPS (0.025, 0.05, 0.1, 0.2 and 0.4) % with a polymer solution ratio (W/V) 7 %. Photo-

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Publication Date
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Isolation and identification of the Myxobacterium Myxococcus fulvus from the Farms and study the inhibitory effect of cells and filtrates against pathogenic fungi
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The study was performed to isolate and identify the Myxococcus fulvus from the one hundred samples of soils of farms. Special growth conditions had been used to support the growth of M.fulvus local isolates and suppressed the growth of other microorganisms like (Drying , High Temperature , High concentration of antibiotics and specific growth media ) M.fulvus isolates had been subjected to the morphological, cultural , biochemical examination for identification , as well as , study the inhibitory activites of cells and filtrates of localized isolates against some pathogenic fungi include (Trichophyton mentagrophytes , Microsporum gypseum , Aspergillus niger and Fusarium oxyporum ) by using three methods :- Cup assay , well diffusio

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
ما العدالة في إستقطاع ظريبة الدخل على رواتب وإجور العاملين في القطاع العام بطريقة الإستقطاع المباشر في العراق
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The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                        &nbsp

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Water Footprint and Virtual Water and Their Effect on Food Security in Iraq
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Abstract<p>The study aimed to explaining the concepts of water footprint and virtual water and how these two concepts could use to achieve water savings at the local level to meet the water supply deficit in Iraq, which is expected to increase in the coming years and influence of that on food security in Iraq by using these concepts when drawing production, irrigated and import plans in Iraq. The study aimed to studying the water footprint and virtual water and their impact on the foreign trade for wheat and rice crops during the period 2000-2022 and estimating the most important indicators of virtual water and the water footprint of the study crops due to the importance of these criteria in det</p> ... Show More
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