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أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية

With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that have occurred in business and financial environment, and in line with the rapid spread of electronic commerce operations. So the aim of the research to clarify the concept of e-commerce, risks and changes brought about by the internal control system, and determine the implications brought about by e-commerce operations on the internal control system. Among the most important findings of the study that e-commerce has affected and clearly on the components of internal control systems, so needs activity of e-commerce to the concept of internal control for characterized Balastetekih, and objectives of internal control is no different in light of operating electronic data reported under manual operation.Example usage of "":

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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
The Investigation of Monitoring Systems for SMAW Processes

The monitoring weld quality is increasingly important because great financial savings are possible because of it, and this especially happens in manufacturing where defective welds lead to losses in production and necessitate time consuming and expensive repair. This research deals with the monitoring and controllability of the fusion arc welding process using Artificial Neural Network (ANN) model. The effect of weld parameters on the weld quality was studied by implementing the experimental results obtained from welding a non-Galvanized steel plate ASTM BN 1323 of 6 mm thickness in different weld parameters (current, voltage, and travel speed) monitored by electronic systems that are followed by destructive (Tensile and Bending) and non

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Publication Date
Mon May 02 2016
Journal Name
مكتبة السيسبان بغداد
دراسات في قانون التجارة الدولية

دراسات في قانون التجارة الدولية

Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Legal Sciences
حرية التجارة: دراسة دستورية مقارنة

Freedom of trade are determine according to the philosophy of power that put the Constitution, it  has been considered as  individual Freedom, Then freedom evolved towards adopting social doctrine, Which allows the state to intervene for social justice, Then the new concept which is based on a market economy.

According to this concept the state will put the laws to control competition and trade, and it impose appropriate taxes, and have a right to Exercise in economic activity on the basis of equality, as is the case in France, Spain, Russia, Egypt .

The Constitution of Iraq for the year 2005 taking  new concept of free trade indirectly as one of the modern foundations to repair the economy.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Video Games on Intermediate Students’ Academic Achievement

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Effect of Political Factors on the Performance of Specialized Journalists in Iraqi Electronic Journalism

This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Economics And Administrative Sciences
Statistical Methods for Controlling the Quality of Crude Oil Products in Iraq

The purpose of this study is to measure the levels of quality control for some crude oil products in Iraqi refineries, and how they are close to the international standards, through the application of statistical methods in quality control of oil products in Iraqi refineries. Where the answers of the study sample were applied to a group of Iraqi refinery employees (Al-Dora refinery, Al-Nasiriyah refinery, and Al-Basra refinery) on the principles of quality management control, and according to the different personal characteristics (gender, age, academic qualification, number of years of experience, job level). In order to achieve the objectives of the study, a questionnaire that included (12) items, in order to collect preliminary inform

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Publication Date
Wed Jan 02 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effects of halothane and isoflurane on uterine muscle relaxation during caesarian section

Background: The use of nitrous oxide- oxygen alone for the maintenance of general anesthesia in obstetrics is associated with an unacceptable incidence of awareness. We have to add inhalational anesthetic drug.  But still there is a complaint from the obstetricians regarding the triggering effect of Hallothane on uterine muscle relaxation  Isoflurane is inhalational anesthetic drug and recently brought to Iraq.

Objectives :  The aim of this study is to evaluate and  compare the effect of halothane & isoflurane on uterine muscle contraction in caesarian section.

Patient and method: This is a prospective study done on 40 patients in Medical city hosp

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
the impact of knowledge management on organizational innovation in aviation companies operating in sudan

Abstract

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines  Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q

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Publication Date
Tue Nov 19 2024
Journal Name
Al–bahith Al–a'alami
News Coverage in the Iraqi Electronic Press for Internal Crises: (An Analytical Study of Al-Zaman and Al-Sabah Electronic Newspapers for the period from 1/ 3/ 2013 to 31/ 3/ 2013)

 

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Design requirements according to the formal integration in the design of interior spaces

The formal integration of the interior spaces in general and the commercial spaces of the watch shops in the large commercial centers in particular is the goal that the designers aim to reach in order for the interior space to become successful in terms of the design idea and its characteristics. Implementation mechanism. One of the reasons for achieving formal integration in the interior spaces of watch shops is the requirements of the design that must be available in these spaces to reach a state of formal integration between the interior and the exterior so that the space becomes fully integrated in all respects. Because of the aforementioned reasons for dealing with the research, through four chapters: The first chapter included the

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