Preferred Language
Articles
/
jpgiafs-886
دور معايير المحاسبة الدولية في القطاع العام ( IPSAS ) في تفعيل أداء المؤسسات الاقتصادية والأجهزة الحكومية: بحث تطبيقي في محافظة ذي قار
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Apr 25 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The role of green taxes in the reduction of environmental pollution- exploratory search- in the GCT.: The role of green taxes in the reduction of environmental pollution- exploratory search- in the GCT.
...Show More Authors

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Government slogans and the reflection of visual identity in their designs
...Show More Authors

There is no doubt that development is a human necessity and an urgent technical imperative that science imposes on all aspects of societal life. Especially in the field of graphic design, as logos are among the most prominent graphic achievements of an interactive nature with the requirements of the technical and functional era to serve the recipient and the continuity of interaction with him through a visual message sent to him constantly to remind him of what he interacted with in advance, which is known as visual identity, and during the process of developing logos especially And by providing designs that suit the contemporary technical and functional development, we often see the logo lose its visual identity. Therefore, the research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Intelligence in Organizational Success Analytical research in the colleges of the University of Fallujah
...Show More Authors

The current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Human capital and its role in achieving the underwriting policy: Applied research in the National Insurance Company
...Show More Authors

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The reality of quality in the SAI reports: Applied research in the Federal Board of Supreme Audit
...Show More Authors

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

... Show More
View Publication
Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of the Industrial Buyer Behavior on channels of distribution
...Show More Authors

Abstract:

This study deals with the influence of the industrial buyer behavior in Channels of distribution. It concentrates on one section of management levels in the company. Which is that of administrative managers The research problem is attempt to study and analysis the influence of industrial buyer behavior in channels of distribution.. The aiming at achieving a number of applicable goals depending on one major hypotheses I set a questionnaire in collecting the data and information relating to the study، which was distributed to sample of ( 30) department manager heads of section states company .  In order to process the data resorted to many statistical methods such as arithmetic means the sta

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Decent Work Impact in Enhancing Job Immersion/ An Applied Research in Labour and Vocational Training Directorate
...Show More Authors

The research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
...Show More Authors

Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational conflict management strategies and their impact on the job performance / rashad hospital applied research training program
...Show More Authors

This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing agricultural role in initiative for agricultural development: Applied research in agriculture Muthanna Directorate
...Show More Authors

The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

... Show More
View Publication Preview PDF