The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the advantages , and the mechanism of Nano-accounting and the basic pillars upon which, the rationalized sides of accounting performance which traditionally played by the accountant as traditional accounting cycle as recording journal entries, posting ,balancing ,etc. which required changing the concept of accounting records to accounting notation, working on the development of the accounting from existing the accounting records to a good decisions maker, rationalize the principles and concepts of most the accounting and managerial systems as a result of changing the accounting structure, and removing jamming informatics.by direct contact for all internal and external parties, can illustrate the applications of Nano-Accounting by rationalized accounting performance in the manufacturing as a society of the research, and at the General Company for Electrical Industries / air cooler motor plant as a sample of the search.
This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of
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Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.
The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached
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Abstract
The current research aims to know the reality of the research's coefficients, to know correlation and effectiveness between the organizational Agility and high performance . The current research has been applied on the official banks , including a sample of senior administration members (120) ; besides , the research has used questionnaire that being considered as the main tool for gathering information and data . It includes 59 questions in addition to the personal interviews program as to support the questionnaire and to fulfill a great deal of reality. It has been anal
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Negotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.
Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.
To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R2) were used.
A Number of conclusions were
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Abstract
Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve
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The aim of the research is to diagnose the methods of enhancing the value of citizenship in children through the interactive life process in educational institutions; the descriptive approach was used to achieve the objective by identifying social theories that corresponded to the national value or the theoretical principles of citizenship education. The study focused on educational activities and their role in establishing values, national educational philosophy in interactive activities, as well as the presentation of previous studies on the subject of citizenship, and maps of each of the strategies of active learning, skills in the process of interactive life in the field of education, Institutions that have the responsibility to prom
... Show MoreThe research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study has been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac
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Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the cro
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified
... Show MoreThe research aims to test the two characteristics of the relationship between accounting profits and the stock returns, to find out the suitability of both of them in explaining the relationship between accounting profits and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching the most appropriate specification for the relationship between the two variables of the company’s stock dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability of changing for both of these variables in the profits share and the stock level of the profits does not explain more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i
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