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دور معايير المحاسبة الدولية في القطاع العام ( IPSAS ) في تفعيل أداء المؤسسات الاقتصادية والأجهزة الحكومية: بحث تطبيقي في محافظة ذي قار
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One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable informing and the lack to bring on improvements to the administrating of the general sector resources.

Also, this research is done here as the accountants international union has realizedthe need of some unified international fromgeneral sector in accounting, just to improve the credibility in the quality and trustworthy in the governmental financial data and reports.

Therefore, this study is presented to unveiling of thegovernmental effective units’reality, and auditing of the effectiveness scope and its quality in using the provided economic resources. This research has confronted two following problems here: (( the governmental accounting system, applied in the central financing units, supply enough information for audit and supervising doing and valuate performance ،  and the international accounting criterion adopted No (1) going to lead of providing financial reports satisfy the information users’ needs. Thus, this leads to activate the governmental audit to the economic associations and the governmental offices. ))

This study is based onhypotheses stated as the following: (( Will the international accounting criterion needs in the general sector,be relied on and implemented( financial data revelations) concerning of givingand showing up financial lists according to valuated base lead to supplying information users’ needs and governmental financial reports)) .

under the light of what has been mentioned, this study will open the road to: (( To develop the financial reports on the Iraqi governmental accounting system, then increasing the advantage of this information provided to the users through the international governmental accounting criterion No(1) which suites the Iraqi environment.))

One of the most important conclusions I have reached to is

1- Using the accounting merit as a base to record the financial deals has a great role in knowing the results of the governmental units' activity. This will be done by adopting international accounting criteria in the public sector.

2-The aims of the governmental financial reports, which have been set according to the IPSAS criteria requirements ,do satisfy the needs and requirements of the governmental financial users which help them to audit and correct the performance of the economic units and governmental associations.

The most distinguished recommendations are the following:

-1Working on to change and fix the accounting methods and practices adopted in the governmental units in a way which suits the international directions in the field of using criteria as a base to the governmental units and meets with the Iraqi environment.

-2Working on copy the developments in the international accounting criteria field in the republic sector due to the advantages, which help in case of adopting, to audit the governmental units and correct its performance through adopting these criteria

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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
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    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

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Role of School in Promoting Intellectual Security of Students in Qurayyat Governorate
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The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Analysis of Palestinian Ministry of Education Test Results in Mathfor Eighth Graders basic Public Schools in Tulkarm
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هدفت هذه الدراسة إلى تحليل نتائج الاختبار الوطني الموحد الذي تطبقه وزارة التربية والتعليم الفلسطينية في مادة الرياضيات لطلبة الصف الثامن الأساسي في المدارس الحكومية في محافظة طولكرم، وذلك لمعرفة مستوى الطلبة على هذا الاختبار في ضوء متغيرات الجنس والمنطقة التعليمية ونوع المدرسة، ومعرفة علاقة التحصيل على هذا الاختبار بتحصيل الطلبة المدرسي والمعدل العام. ولتحقيق ذلك تم تحليل درجات (3218) طالباً وطالبة؛ وهم ي

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology Competency in Activating of Human Resources Management Practices/ Applied Study in the Informatics and Communications Public Company in Iraq
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This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational fairness in the performance of the faculty at the Technical Institute Hawija
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This study aims to show the level of organizational fairness at Hawija Technical Institute ,from the point view of the faculty ,and the degree of their performance, and the nature of the relationship between organizational fairness and their performance.                                                        

 The researchers accomplish and develop a questionnaire on Likert a three - dimensional scale to de applied on a samp

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority
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Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

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Publication Date
Tue Dec 31 2024
Journal Name
Journal Of Accounting And Financial Studies
تأثير المحاسبة الخضراء على قرارات المستثمرين: دراسة استطلاعية لعينة من العاملين في الوحدات الاقتصادية المدرجة في سوق العراق للاوراق المالية
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فدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارخت

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
انضمام العراق الى منظمة التجارة العالمية وفرص نمو القطاع الزراعي (المكاسب والتداعيات الاقتصادية)
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لا زال انضمام العراق الى WTO  مثار جدل لما يترتب على هذا الانضمام من اثار كبيرة وخطيرة على الاقتصاد العراقي الذي لا يزال يعيش ظروف صعبة ناتجة عن تدمير قدراته وبناه التحتية اثر الحروب والحصار والتي امتدت لحوالي ثلاثة عقود .

العراق يحتاج الى فرصة اعادة تنظيم  قدراته وامكاناته سواء في القطاع الصناعي او القطاع الزراعي وان الاخير يمثل حالة تتطلب منها منح العراق افضليات تدع

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Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
General Hospital and Baghdad Teaching General Hospital
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Abstract:

      This research aims to identify the type of cultural values prevailing in the Ramadi General Hospital, and Baghdad, educational, and whether the organization's culture values play a role in improving the quality of nursing care service in hospitals, and how different cultural values of the nurses between Ramadi Teaching Hospital  and General education Baghdad Hospital because of the nature social and cultural Different each region, including the research sample of all nurses working in Baghdad Teaching Hospital, and Ramadi educational-General, adopted Find descriptive analytical approach adopted scale developer (Hofstede, 1991) and (Furrer et al, 2000) And pres

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Analytic Hierarchy Process FEAHP to Prioritize The Evaluation of The Main and Subsidiary Criteria in B2B Industrial Market Sectors – Applied Research
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The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate

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