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The role of accounting system in the recovery from the impact of financial crisis
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          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opinion on some questions and inquiries written by the researcher, while analyzing the results with some conclusions, the main conclusion is  the shortage of disclosing some material accounting information lead to take some inaccurate decisions by the investors; the second one is the flexibility and the improper use of the accounting standards participated in generating the financial crises, in addition to, the weaknesses of the supervisory organizations on the financial institutions is one of the main reasons behind the current financial crises, The study suggest a number of recommendations relating to the proposed reforms of the financial system to secure a greater role for accounting to not involve into the causes of financial crises.

 

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic Payment System and its impact on the efficiency of the performance of banking: An applied research on a sample of banking sector in Iraq
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The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

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Publication Date
Thu Jun 13 2019
Journal Name
Al–bahith Al–a'alami
The role of radio advertising in promoting purchasing decisions of Iraqi citizens
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This research aims to identify the role of radio advertising in promoting purchasing decisions of Iraqi audiences, especially that the placement of the announcement through the Iraqi radio stations dealt with a little of Iraqi researchers, and the goal of the research to know the extent of public exposure to the radio advertising through Iraqi radio and patterns of exposure,disclosure of the reasons for public hearing of the radio advertisement, identifying the most important factors influencing the decision to buy in the radio advertisement, this research is descriptive in terms of type as the researcher used the survey method,questionnaire and scale for data and information collection, the sample was selected according to the purp

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Islamic Development Bank Group on Economic Capacity Building
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This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of ​​capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha

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Crossref
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external auditor in assessing the security of information technology systems in light of (ISO/IEC 27001): (Applied research on a sample of private banks)
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This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Role of System Strategic Learning Smart In Sustainability Success of Managing Network e-Business
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Purpose: Determining and identifying the relationships of smart strategic education systems and their potential effects on sustainable success in managing clouding electronic business networks according to green, economic and environmental logic based on vigilance and awareness of the strategic mind.

Design: Designing a hypothetical model that reveals the role and investigating audit and cloud electronic governance according to a philosophy that highlights smart strategic learning processes, identifying its assumptions in cloud spaces, choosing its tools, what it costs to devise expert minds, and strategic intelligence.

Methodology:

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of Job Engagement for Employees in ensuring customer loyalty :Applied research in a Sample of private Iraq banks
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ABSTRACT

      The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose  which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.

In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Manual proposal to audit the automated accounting system in accordance with the framework (COBIT): Applied Research in the General Company for Petrochemical Industries
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The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Media policy and its impact on the level of objectivity in the Iraqi media : A study from the communicators’ point of view in the Iraqi medi outlets for the period from (1/5/2021 to 1/9/2021)
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The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Recovery of pure Hesperidin from Iraqi Sweet Oranges Peel and study the effect in some bacteria
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Citrus fruit contain variety of flavonoids such as Hesperidin (the principal flavonoid in oranges and grapefruit). Hesperidin is found in high concentration in fruit peel of oranges and in substantially lower concentration in juice of these fruits. Hesperidin was extracted from oranges peel by treating the peels with calcium hydroxide. HPLC technique was used to determine hesperidin. Hesperidin was saperated and purified in a purity of about 90.1-95.7% and yield about 1.5 %w/w from oranges peel dry powder. Both hesperidin and oranges peel extract showed significan antibacterial activity. Sensitivity to hesperidin and oranges peel extracts were not similar for the chosen bacteriaCrude orange peel extract gave a various antimicro

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