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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 Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of production elements responsible on the environmental management system requirements of ISO 14001 - 2004 field study in the North Gas Company
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Abstract

         Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and res

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Publication Date
Wed Sep 28 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
فاعلية استراتيجيات تدريسية مقترحة على وفق انموذج بناء المعرفة المشتركة في تحصيل طلاب الصف الثاني المتوسط وكفاءتهم الرياضية
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Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a Behavioral-Cognitive Training Program on Problems Solving among college students in the faculty of education for women : Baghdad University
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The purpose of this study was to investigate the effect of a Cognitive- Behavioral Training Program in reducing Problems Solving among a sample of education university  College Students, the study sample consisted of (50) students were randomly assigned to two groups: experimental, and control; (25) students per group, the results of (ANOVA) revealed that there were significant differences at (p < 0.05) between experimental and control group in Problems Solving level, while there were significant differences between both groups in achievement. The researchers recommended further studies on the other variables which after training students on the method of solving problems and techniques to reduce stress.<

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Investment portfolio risks of the insurance company and their impacts on profitability ratios: An applied research at the national insurance co. for the period 2004-2014
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The research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.                

investments include many ri

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Crossref (1)
Crossref
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Basic Education
اسباب الضعف الاملائي لدى طلبة كلية الادارة والاقتصاد في جامعة بغداد وطرائق معالجتها من وجهة نظر التدريسيين والطلبة
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Publication Date
Wed Dec 01 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The Effectiveness of Electronic Puppet Educational Theater by Camtasia Studio in Learning Some of The Artistic Gymnastics Skills For First-Grade
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The study aims to design an electronic puppet educational theater by Camtasia studio and identify the effectiveness in learning some of the artistic gymnastics skills for first grade, the research curriculum is experimental by designing two equal groups, and the research sample first grade students are distributed among 4 grade, and by the pumpkin determines two divisions (15 from each) representing the experimental group and control group, the main experiment conducted for 8 weeks by two educational units per week after which the post-tests were conducted, SPSS was used to process the results, and it was found that the electronic puppet educational theater contributed by making the learning process enjoyable and interesting and meeting the

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Publication Date
Mon Jun 17 2024
Journal Name
Warith Scientific Journal
قياس وتحليل متطلبا (التخطيط والدعم) على وفق المواصفةIATF 16949: 2016 / دراسة حالة في الشركة العامة لصناعة السيارات والمعدات
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The article is final after making all the modifications. 2,259 / 5,000 يهدف البحث إلى قياس وتحليل الفجوة بين الواقع الفعلي لبنود التخطيط والدعم وفق المواصفة (IATF16949:2016) في مصنع البطاريات أحد مصانع الشركة العامة لصناعة وتجهيز السيارات، وكذلك التعرف على نقاط القوة والضعف لبنود التخطيط والدعم وفق المواصفة محل البحث. ينطلق البحث من حاجة الشركة العامة لصناعة وتجهيز السيارات إلى إتباع المعايير العالمية في صناعة السيارات والمنتجات المرتبطة بها،

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Mixed Micelles of Binary Mixtures of Sodium Dodecylbenzene Sulfate and Tween 80 Surfactants in Aqueous Solutions
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In the present work, the surface properties of mixed binary surfactants containing sodium dodecylbenzene sulfate (SDBS) and Tween 80 (TW80) surfactants in aqueous solutions were studied at temperature 293 K using surface tension measurements. The critical micelle concentration (cmc) magnitude for both individual surfactants and their mixtures were established the obtained results revealed  that the magnitude of cmc of the mixtures are less than the magnitude of individual surfactants and decrease with the increase in Tween 80 percent in solution which indicate the nonideal  mixing of the two surfactants. The values of molecular interaction parameters  and the mole fraction of surfactants in the micelle (X1) were calculated

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
الحركة العلمية في المغرب الاسلامي من خلال كتاب معجم البلدان لياقوت الحموي ( ت 626هـ / 1229م) العلوم الشرعية انموذجا
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    The Dictionary of Countries by Yaqut al-Hamawi is one of the most important sources that researchers rely on in everything related to geography in knowing the names of places and countries, and the important historical information it contains about different cities and countries

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