Preferred Language
Articles
/
jpgiafs-883
The causes of the fire and its impact accidents compensation insurance companies: Applied Research in a sample of the general insurance companies
...Show More Authors

      The subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the procedures of the Banking Compliance Controller on the decision to grant credit and default: Applied research in a sample of Iraqi banks
...Show More Authors

Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
...Show More Authors

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Central Bank control of external transfers and its impact on the tax information system: Applied research in the General Authority for Taxes
...Show More Authors

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

... Show More
View Publication Preview PDF
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 22 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes .
...Show More Authors

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
...Show More Authors

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing the effectiveness of the company in light of the practice of leadership empowerment: Applied research in the National Insurance Company
...Show More Authors

The aim of the research is to demonstrate the importance of leadership empowerment in its dimensions (knowledge, participation in decision-making, incentives, trust between the leader and subordinate, delegation of authority and communication) and its impact on enhancing the effectiveness of the company in its dimensions Represented by (achievement of objectives, quality of insurance service, adaptation to work environment and job satisfaction), by adopting the questionnaire as a main tool in collecting data from officials in the National Insurance Company, numbering (56) surveyed in job sites (section manager, division official and unit official) Their answers were analyzed using the SPSS statistical program in calculating the a

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of crisis management in achieving banking liquidity: applied research in a sample of Iraqi private banks
...Show More Authors

                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
...Show More Authors

The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Localization of employee salaries and its impact on the deposits banks: (a sample of Iraqi private banks)
...Show More Authors

The research problem consisted in answering the question that revolves around what is the impact of localizing employees’ salaries on bank deposits, and did it lead to an increase in their size? The research also aimed to nominate some initial solutions to improve the role of salary localization, in terms of reviewing the concept of electronic payment systems, its tools and channels, and then identifying the concept of salary localization, its importance, objectives and obstacles to its application, and then analyzing the reality of the state of localization of salaries and bank deposits to banks, the research sample for the period (2017- 2021), and the use of the statistical program (SPSS V25) to test the research hypotheses. The stud

... Show More
View Publication Preview PDF