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تطبيق برنامج مقترح لتدقيق عمليات استكشاف الموارد المعدنية وتقييمها على وفق متطلبات معيار الابلاغ المالي رقم (6)
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Review of the research and the reality of the costs of the survey and exploration in the oil exploration company The study showed the effect of the application of standard financial reporting (6) "mineral resources exploration and evaluation" on the financial statements, have touched on a range of problems, the most important deficiencies in the disclosure of information relating to expenses of research and exploration that must be show Kmugod and which should be recognized as an expense in the financial statements of the company based on the international standard (6) for the purpose of knowing the financial situation of the company, and to find solutions presented researcher hypothesis is the following: that the Company's application standard financial reporting (6) will lead to the adequacy of audit programs, and this is what makes the company's accounts and of the balance sheet and as a result of activity give a true and fair view of the financial position at the end of the period and in the light of this research found the conclusions of the deficiencies stated in the disclosure of the survey and exploration expenditures Kmugod trader (stock) which does not appear in the statement of financial position h / production stocks within the inventory account, leading to the loss of credibility of the financial position of the company, as the research found the recommendations refer to the need to adopt the audit of the research stage program of exploration form in which it helps to understand the reality of expenses research and exploration and knowledge of the financial situation of the company research sample as well as the importance of this program for the auditor to express an Technical neutral opinion on the financial statements of the company.

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Classic Local Least Estimatop And Bayesian Methoid For Estimating Semiparametric Logistic Regression Model
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Semi-parametric models analysis is one of the most interesting subjects in recent studies due to give an efficient model estimation. The problem when the response variable has one of two values either 0 ( no response) or one – with response which is called the logistic regression model.

We compare two methods Bayesian and . Then the results were compared using MSe criteria.

A simulation had been used to study the empirical behavior for the Logistic model , with  different sample sizes and variances. The results using represent that the Bayesian method is better than the   at small samples sizes.

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Strategic planning of human resources and its impact on the stages of a career path :A field research in the Ministry of Health
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Abstract

The objective of this research is to analyze the relationship between the strategic planning for human resources and career path, and I have tested Search the Ministry of  Health and some health centers headquarters in the Karkh district, that is applied in sample Consist of (45) Deputy Director, Head of Depts, Departmental Manager, and health center Manager.

Find interested in studying the two subjects are important and vital, at the level of organizations at the present time, namely the strategic planning of human resources and career path. To achieve the objectives of the research was designed Qusestionnair (31) items to collect  Primary data. and collected t

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Causality Analysis of the Nexus between Higher Education and Income Distribution in Iraq
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Abstract:

The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.

Thus, this paper aims to analysis the n

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Publication Date
Mon Apr 15 2024
Journal Name
Nibal
يعتبر الاتصال وسيلة هادفة من الوسائل الرئيسية التي تستخدمها المنظمة الإدارية في تحقيق أهدافها إذ أن جميع العاملين يتعاملون مع بعضهم البعض من خلال وسائل الاتصال المختلفة من أجل ضمان تسيير نشاطاتهم وتحقيق أهدافهم وهذا يدل على أن الاتصال يعتبر الوسيلة الاجتماعية التي يحقق الأفراد من خلالها سبل التفاهم والتفاعل البناء
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