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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
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the external audit in improving the performance of the services provided: Applied research in the municipal directorate in ALMuthanna
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The subject of improving the performance of services provided by government institutions of the important topics at the present time because of their direct contact at the service of citizens and the increased importance of these units as a result of the diversity of activities performed by the so governments of the countries and their people made sure to pay attention to the good use of those allocated to those sectors of resources and spending in the service prescribed and manage the highest level of efficiency and effectiveness and monitor the proper management of the money used in those sectors and evaluate their performance through the Supreme Audit Institutions so that they can play their role oversight and contribute to th

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Publication Date
Thu Jul 25 2024
Journal Name
Journal Of Administration And Economics
ادارة الاحتواء العالي وتأثيرها في سلوك العمل الاستباقي: بحث تحليلي في مجلس محافظة بغداد
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يهدف البحث الحالي الى اختبار علاقة الارتباط والتأثير بين إدارة الاحتواء العالي وسلوك العمل الاستباقي ، ومن اجل تحقيق ذلك تم اختيار مجلس محافظة بغداد ميداناً لتطبيق البحث، وشمل البحث متغيرين إدارة الاحتواء العالي عبر ابعاده الفرعية )ممارسات التطوير، المكافآت، مشاركة المعلومات، التمكين(، وسلوك العمل الاستباقي عبر ابعاده )تولي المسؤولية، صوت الموظف، المبادرة الشخصية(، وضمت عينة البحث ) 97 ( فرداً من الموظفين ا

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Developmental Leadership on Adaptive Performance- Analytical Research General Directorates of Education in Baghdad province
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The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE SIZES OF CITIES IN URBAN SYSTEM AND REGIONAL DEVELOPMENT -AN APPLIED RESEARCH OF KERBLA GOVERNORATE -
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There is a relationship between the sizes of urban centers and regional
development, concerning the role that these centers are playing in
developmental process.
The research assume that the urban system in the governorate, has
been affected by the external environment due to the religious dominance of
Kerbla city.
The research is composed of three sections, the first is a theoretical
background, which focus upon the general directions of the models and
theories that have a relationship with the subject. The second is a practical
part aims at determination the characteristics of the sizes of the cities in the
governorate. Depending upon of previous part, i.e., the practical part section three deals with

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of electronic trading and central filing in the performance of the Iraq Stock Exchange for the period (2008-2018)
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The rapid development of information technology and its use in all areas has had a positive impact on all areas, and financial markets have had a share of this development through the use of an electronic trading system to settle transactions, enhance transparency and disclosure in all activities of these markets and revitalize their performance.

The reason for choosing this topic is that it is a very important topic for what modern technology addresses in trading operations in financial markets. It is worth noting that these innovations have eliminated the need for direct contact with people, but through the Internet and telephone networks, and the new technology has reduced the costs of building systems

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Schools' Leaders in Developing the 21th Century Skills of Teachers of Al-Ardha Governorate
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Abstract

The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah
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ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

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Publication Date
Tue Sep 01 2020
Journal Name
مدلة العلوم القانونية
نطاق حماية المستهلك في القطاع المصرفي
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نطاق حماية المستهلك في القطاع المصرفي

Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

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