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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
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
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The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of strategic cohesion in achieving organizational prosperity: Applied research in the National Insurance Company
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Abstract

                The research aims to shed light on strategic cohesion and its dimensions represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and measure its impact on achieving organizational prosperity and its dimensions represented by (intellectual capital, innovation, infrastructure, organizational agility, sustainable competitive advantage). The research problem emerged by raising the main question, which is: Does the management of the researched company realize the importance of practicing strategic cohesion and its role in achieving organizational pros

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of solvency on the investments of insurance companies: applied research in the National Insurance Company
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The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The impact of Emotional Marketing on customer experience applied research in Altaif Company for convertible financial
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Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market  which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo

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Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Random Dynamic Programming in Production Planning with Application in the midland Refineries Company
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Abstract

     This research deals with Building A probabilistic Linear programming model  representing, the operation of production in the Middle Refinery Company (Dura, Semawa, Najaif) Considering the demand of each product (Gasoline, Kerosene,Gas Oil, Fuel Oil ).are random variables ,follows certain probability distribution, which are testing by using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution .              &

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Crossref
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Title Is "The Ways Of Activating Factors Of Non-Investment Economic Growth In The Developing Countries"
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The Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth,  That Are Un-bodied Technical Progress With Organizational Nature.

It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of the economic intelligence of the organization and its role in achieving economic growth: Applied research
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 The research derived its importance from the distinguished role of information systems in the work of industrial companies, and its impact toward achieving economic growth rates in its various activities. T

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed program to audit the performance of the hotel sector under crises (Applied Research)
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Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of sensory marketing in enhancing the mental image of the customer)Applied research(
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    The research aims to study the extent of the influence of the dimensions of sensory marketing on the perceptual mental image of customers, knowing the type of relationships that link the dimensions of sensory marketing with each other, no one from the researcher mentioned (as far as the researcher knows) the link between sensory marketing and mental image, from this point of view the main goal is determined, the effect of sensory marketing on the mental image taken from customers, as the research was conducted on a number of first-class restaurants represented (Chef City, Chili House, Mado, Fried Chicken Saj Alreef) and the research community was represented by the customers of the aforementioned restaurants, a

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Crossref
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of Managerial Accounting Information System in Improving the Value Chain and its Impaction Evaluation Performance: دراسة حالة في الشركة العامة لصناعة الزيوت النباتية
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The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

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