Preferred Language
Articles
/
jpgiafs-620
The Role of Internal Contrl in Electronic Accounting Information System: Applied Study in Spacimen from Kurdistan Regin Iraq
...Show More Authors

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 .  

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the net profitability of total investments using a constructed mathematical model: An applied research at Iraqi Middle East Bank for investment for the financial years 2008-2010
...Show More Authors

The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
المؤتمر العلمي الدولي السادس للدراسات المعاصرة في العلوم الاجتماعية (اكاديمية ريمار ) Rimak اسطنبول – تركيا
Criteria to be met in selecting the obtimal areas for generating alternative electric energy from wind
...Show More Authors

Criteria to be met in selecting the obtimal areas for generating alternative electric energy from wind

Preview PDF
Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Male protagonists in Alice Walker's The Color Purple; a Voyage from Oppression to Maturity and Reconciliation
...Show More Authors

Alice Walker's novel The Color Purple1983, whose events take place in the rural Georgia and addresses the most important issues in the early 20thcentury; like male dominant society and women submission to men, weaves a mosaic picture of male-female relationships. Black men like Alphonso, Albert and Harpo are portrayed as oppressors, cruel and they exercise power and violence over their wives and daughters. Through the negative portrayal of black male characters, Walker is accused to be a men hating writer because she ''Views oppression as an essentially masculine activity which springs from the male's aggressive need to dominate. In the novel, man is the premium mobile, the one by whom and t

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
The idea strategy in the theater
...Show More Authors

There is an association between the signifier and the signifier. This association shows the eyeball, which acquires a direct presence and whose presence influences the level of production of the hidden connotation. Because the theatrical presentation is a series of auditory-visual functions, these signs are looking for the exploration of their meanings and their evocation to form a complete loop to achieve the association of the above. This is what made the researcher to monitor the abundance of semantic shifts in theatrical presentation as long as the implications of the strategy continue in the game of semantic production with multiple horizons, and the idea in theatrical presentation tolerates multiple readings according to the refere

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The effect of negation in proving the pathology of the fundamentalists
...Show More Authors

This research deals with the study of pathways in terms of the negative effect in proving them
And the fact of this influence among fundamentalists.
The research consists of two subjects and a conclusion.
In the first section, I learned about the terms in the title of the research:
Denial and pathology.
In the second section I reviewed the pathways of illness that affect exile in it
Five: the nodding, the fitting, the sounding, the division, the rotation, the inference
A description of the absence of evidence of non-reference to it. And I figured out how
Negation in it by striking some illustrative examples as fruit
Arising from the effect of negation in proving those routes.
As a result of this research, a

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The Philosophy of time in contemporary arts
...Show More Authors

Fine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 07 2011
Journal Name
Journal Of Planner And Development
Change in the centers of historical cities
...Show More Authors

The historical center cities were exposed to change, which included its social and economical structures, Which led to sweeping changes in land use, causing a change in the result, in urban fabric and the physical structure and therefore to see visual. We have attracted these centers as a result of pressure from urban development and contemporary reflection of the agents of change which have been hit during the late period a development residential newly not sympathize mostly with the content of the historical and at the expense of removing large parts of the urban fabric and replace it with patterns of structural and styles of architecture has not been connected with reality. Which led to the loss of some historical and architec

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Logical Pragmatics of Arguments in Argumentation
...Show More Authors

Logic is understood so far as a product perspective, either formal or informal. The topic is still, though interesting, imprecise, sketchy and problematic. Besides, the relevance of logic to linguistics has not been explained. This research focuses on dealing with logic as a product and a process. It introduces how logic is relevant to understanding language. Logic is surely not irrelevant to real human language. In this research, we coin 'logical pragmatics' to refer to "the structure of an argumentation and its parts used by the speaker for the purpose of persuasion to have an effect in the addressee and passive audience”. As such, the research mainly aims at providing a definition of "logical pragmatics" as well as developing an ide

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The purpose of charity in tongue science
...Show More Authors

The purpose of charity in tongue science

View Publication Preview PDF
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Lamentation in the poetry of Hafez Ibrahim
...Show More Authors

Elegy is one of the foundations of the Arab poetic heritage, and it is one of the main sections of poetry. Man has found in him his desire to express his innermost self at an hour filled with pain, and an outlet from which his anguish and grief come out in an expressive form that liberates tears and reproaches death.
Lamentation is an evolving purpose that grows with the growth of society and life and records the change that takes place in every stage of history. It is an important result of the poet's collision with life and events.
That is why I chose the lamentation poetry of Hafiz Ibrahim, due to the importance of this art to him, and it is the art in which he excelled the poets of his time.
I have divided this research into

... Show More
View Publication Preview PDF