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Accounting measurement of strategic storage in light of government support and its implications for presentation and disclosure / proposed model: an analytical study at the General Company for Grain Trade
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يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة عن نتيجة النشاط والمركز المالي للوحدة الاقتصادية، ولما كان المخزون يمثل أحد أهم عناصر قائمة المركز المالي خاصة للشركات التجارية حيث يمثل القيمة الاكبر من موجوداتها لذى فان أي خلل في تحديد تكلفة ذلك المخزون او تقييمه يقابله عدم صحة مخرجات القوائم المالية، لذلك هدفت الدراسة الى تسليط الضوء على الدعم الحكومي وتقديم حلول لتجاوز مشكلة العرض والافصاح المحاسبي للدعم من خلال تفكيك الدعم حسب الجهات المستفيدة منه وبيان أثر هذه الممارسة على تحديد كلفة المخزون ومحاولة ايجاد اسلوب من شانه ان يعيد قياس هذه الكلفة وتقديم عرض وافصاح محاسبي، وانطلق الباحث في دراسته اعتماداً على فرضية ان القياس المحاسبي الدقيق لكلفة المخزون يؤثر على صدق وعدالة القوائم المالية، وتوصل من خلالها إلى جملة من الاستنتاجات اهمها ان طبيعة عمل الشركة تتطلب مراعاه ظروفها عند قياس كلفة مخزونها خلال السنة وعند تقويمه نهاية الفترة المالية بشكل مختلف عن ما مطبق وفق للقاعدة المحاسبية المحلية رقم (5) الخاصة بالمخزون لكون تطبيق هذه القاعدة لا يؤدي الى قياس وعرض القيم الحقيقية للمخزون بتاريخ الميزانية ولكون القاعدة اعلاه تمثل الحالة العامة دون الاخذ بعين الاعتبار خصوصية عمل كل شركة.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Academic research the impact of organizational culture on the performance of the internal – study in government institutions- analysis study on some government institutions in state of Qatar
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This study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.

To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of using the of the Government Finance Statistics Manual (GFSM) on The General Budget in Iraq”
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This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of insurance services and its impact: On the performance of companies
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The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal control and its role in the reform of the tax work: Applied research in the General Commission for Taxes
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That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
Statistical Quality Control of Industrial Products at the General Company for Vegetable Oils
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This research includes the using of statistical to improve the quality of can plastics which is produced at the state company for Vegetable oils (Almaamon factory ) by using the percentage defective control chart ( p-chart ) of a fixed sample. A sample of size (450) cans daily for (30) days was selected to determine the rejected product . Operations research with a (win QSB ) package for ( p-chart ) was used to determine test quality level required for product specification to justify that the process that is statistically controlled.
The results show high degree of accuracy by using the program and the mathematical operations (primary and secondary ) which used to draw the control limits charts and to reject the statistically uncontr

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Publication Date
Sat Nov 01 2025
Journal Name
Al–bahith Al–a'alami
Frameworks for international press coverage of external interference in the formation of the Iraqi government Analytical study for the Saudi Al-Sharq Al-Awsat and Kayhan Al-Arabi-Iranian newspapers for the period (1/1/2018 - 31/12/2018)
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This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the efficiency of the Economic performance of the general company for Vegetable oil Industry for the period (2003-2007)
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The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Ethics (stop harming, guarding the tongue, spreading peace and spending) in the hadiths of the Prophet, book (Faith) from Sahih Al-Bukhari / model - analytical study: : Ethics of restraining harm in the hadiths of the Prophet "Analytical study"
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(Social values) are of great importance in the lives of nations and peoples as they are the frame of reference that governs the relations of members of society to each other and regulates their life affairs.

And the Prophet of Islam (may God’s prayers and peace be upon him) has told about a group of (social values) such as: spreading peace, feeding food, being fair in dealing with others, and clarifying what a Muslim should have towards his Muslim brother from the safety of the chest and refraining from harming him with the tongue and hand, and so on. Ethics and behaviors that are directly and closely related to (social values).

The best book that abounds with these (social valu

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic control and its impact on the performance of the insurance company: Applied research in the Iraqi insurance company
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Abstract:

               The current research aims to demonstrate the relationship of correlation and influence between the independent variable strategic control through its dimensions represented by (organizational structure, human resources management, commitment to specialization, defining powers and responsibilities, values and integrity) and the dependent variable the performance of the insurance company, and the degree of arrangement of these dimensions according to their importance, as well as Detection of significant differences in the sample's response to the questionnaire paragraphs in the researched company, and the research problem

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effective Unified Accounting System on the Characteristics Quality of Accounting Information: An Applied Research in Municipality of AL-Najaf City
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The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

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