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تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها باستخدام البرنامج الاحصائي(SPSS)، وتم التوصل الى مجموعة من النتائج والتي ابرزها : وجود علاقة ارتباط وتأثير موجبتان ومعنويتان

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the financing structure on investment decisions : Applied research in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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               The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of financing structure on bank profits : Applied research on a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة لنموذج القيمة الاقتصادية المضافة كأداة مكملة لأدوات تقويم أداء الشركات الصناعية والتعديلات المقترحة لاحتسابها: دراسة تطبيقية
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This research aims to analyze and explain the economic advantage to the concepts and measures that are related with added economic value.

Added economic value is considered as one of efficient tools which evaluates the performance of corporated  industrial companies. in addition to that the research studied the traditional accounting measure which is used in evaluation of the project and industrial companies.

The research tested and analyzed the added economic value measure in some industrial companies and reached to a major recommendation:

  1. We must replace the traditional measure by the new measure that accounts the added value.
  2. We have to train all the workers whom working in the levels of a

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Culture of mother in the selection clothes of children in the Early Childhood
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Early childhood Is the of the important stages in the life of man and initiated full on others
reliability has been rise in growth toward independence and self-reliance, as is the transition
from the home environment to the kindergarten environment (kindergarten) (4-6) years where
starts in the interaction with the external environment, it is an essential stage in the
construction of sound personal to the child, and choose proper clothes at this age is one of the
important aspects in building the child's personality, as it reflects the clothing behavior and
taste his parents, especially his mother, she is the first responsible for providing clothes for
her children. Children at this stage are dependent the mothers in

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
محاولة جادة لتأطير نظرية اصحاب المصالح في دراسات إدارة الاعمال
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المستخلص

تتميز هذه الورقة بتناولها موضوعاً يخشى الكثيرون الخوض فيه للملابسات الدائرة حوله، وهو اصحاب المصالح كموضوع مهم في الفكر الستراتيجي. فخاضت في مفاهيمه العامة وتصنيفاته ومنظوراته، ووجدت في مفهومه بأنهم اولئك الذين يمكن تمثيلهم بالمجاميع او الوحدات المستقلة التي ترتبط بمنظمة الاعمال عبر شبكة علاقات مؤثرة مختلفة الابعاد والاتجاهات، واذا ما حدث أي خلل في توازن هذه العلاقات، قد ت

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units
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The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
دراسة في مصداقية العائد على الاستثمار كمؤشر مالي لأسهم الشركات المدرجة في أسواق البورصة
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لطالما تُبنى قرارات الاستثمار في أسهم الشركات المدرجة في أسواق البورصة على خلفية المؤشرات المالية لها والتي عادةً مايتم إصدارها في نشرات سنوية معتمدة من قبل تلك الاسواق، إذ غالباً مايقوم المحللون الماليون بالاستعانه بها لتوجيه المستثمرين لإتخاذ القرارات المتعلقة بشراء أو بيع أسهم هذه الشركات.

لكنه على الرغم من ذلك تحدث إنهيارات كبيرة في أسواق البورصة بين فترة وآخرى وخير مثال على ذلك ما أ

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Organizational monitoring and reflex of suffacation of work . An opinions study of sample workers in manufacturing of Isphelt dohuk
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The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different   levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.

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Publication Date
Mon Jan 01 2024
Journal Name
مجلة الدراسات المستدامة
اهمية اخلاقيات البحث العلمي في مؤسسات التعليم العالي - الامانة العلمية في منهج البحث السياسي انموذجا
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اهمية اخلاقيات البحث العلمي في مؤسسات التعليم العالي - الامانة العلمية في منهج البحث السياسي انموذجا

Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Manifestations of Media Incitement to Violence in Iraqi Satellite Channels- Out of the Iraqi Media's View.
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representing the media and communication problems and phenomena fertile material and of great importance in the media research, especially as they relate to various aspects of life and its impact on the culture of the community and on individuals and public opinion about the behavior of the various issues. The media incitement to violence and hatred of the most prominent media phenomena that increased the danger and expanded not at the local level, but also in the world. So we found it is important to study this problem from the standpoint of academic and professional. And according to the progress of this research is trying to answer a number of questions including:
A. What are the Iraqi Satellite TV channels most watched and follow

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