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الشفـــــــــــافيــــــــة واثــــــرها على جودة الـــرســـالــــــة الاعـــــــلانـــيــــــة لشــــركــــات التامين: بحث تطبيقي فـي شركة التامين الوطنية
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Transparency is considered as one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on quality of message announcement of Insurance company)), which aims to measure the effect of Transparency on the announcement message quality of Insurance services. Came in the time when many countries tend to depend on services in their economics to obtain the per mentioned aim of the research, a hypothetical model was built, that involved the dependent and independent variables and sub variables. Based on the model movement, one main hypothesis is formulated. To test the validity of hypotheses, two random samples were chosen. The first sample which consists of 46 individuals presented general managers, branches managers and workers in National Insurance Company)). The second sample, which consists of 39 individuals, presented the meant audience ((insured and noninsured)).The information’s about the two samples of research were collected by using the Questionnaire and a collection of annual reports, and data were processed by using a group of unparametric and descriptive statistical means to study the relationship and effect between the research variables and dimensions.

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Publication Date
Sat May 31 2025
Journal Name
مجلة دراسات الأديان
الهوية الوطنية لدى طلبة الجامعة
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استهدفت الدراسة تعرف درجة الهوية الوطنية لدى طلبة الجامعة، ومعرفة دلالة الفروق الإحصائية في الهوية الوطنية لدى طلبة الجامعة وفقاً لمتغير الجنس (ذكور، اناث) وكذلك تعرف دلالة الفروق الاحصائية في الهوية الوطنية لدى طلبة الجامعة وفقاً لمتغير التخصص (علمي،إنساني) وتحدد مجتمع البحث للدراسة الحالية بطلبة الدراسات الأولية الصباحية في جامعة بغداد، كلية الآداب وكلية العلوم للعام الدراسي (2024/2025) وبلغ حجم المجتمع (61481)

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Publication Date
Thu Dec 01 2022
Journal Name
مجلة الجامعة العراقية
دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
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تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The tax examination by using some statistical methods: An applied research in the General Commission of taxes
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this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

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Publication Date
Tue Jun 02 2026
Journal Name
Journal Of Baghdad College Of Economic Sciences University
توظيف القدرات المعرفية الدينامية لتحقيق تنافسية الاعمال بحث تطبيقي في مصانع الالبان
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يهدف البحث الى قياس مستوى ارتباط وتأثير القدرات المعرفية الدينامية في تنافسية الاعمال، وتكونت العينة من (155) فردا في اربعة مصانع للالبان في بغداد وهي (ابو غريب، والزراعة، والحلال، وعيون الرافدين) اذ تمثل مجتمع البحث من اصحاب المصانع، والمديرين والعاملين في السيطرة النوعية والبحث والتطوير والمهندسين والفنيين والعاملين ذوي الخبرة في صناعة الالبان. وجرى تحليل البيانات واختبار الفرضيات باستخدام الادوات الإحصا

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Functional rotation and its impact on tax performance: Applied research in the General Authority for Taxation
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The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of marketing deception in organizational reputation / applied research in Baghdad pharmacies
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The research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared fo

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of e-learning standards in auditing in auditing the performance of customer capita: applied research
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                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Compliance auditing according to the INTOSAI standards and its effect on the quality of audit reports: applied research
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                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Formulate a strategy to manage tax compliance risks: An applied research in the General commission for Taxes
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  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

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Publication Date
Wed Nov 01 2000
Journal Name
مجلة العلوم الاقتصادية والإدارية
تأثير الخداع التسويقي في السمعة التنظيمية / بحث تطبيقي في صيدليات محافظة بغداد
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تأثير الخداع التسويقي في السمعة التنظيمية / بحث تطبيقي في صيدليات محافظة بغداد