Abstract :

             The research aims to study the merger of companies and its impact on financial indicators and then on stock prices in the financial markets, as the merger indicates the tendency of two or more companies to create a new entity (the merging company) capable of achieving the company’s objectives and improving financial indicators, which is reflected in stock prices in the market. Finance, and the research sample was the merger of Al-Zawra Springs General Trading and Contracting Company Limited, Real Estate Investments, and Healthy Water Bottling, Soft Drinks, and Juices Company Limited (Aquafina) with the Baghdad Soft Drinks Compan

Abstract:

             The primary objective in any industrial organization is to achieve maximum profit. However, the high costs of the production process present a significant challenge for industrial unit management. Therefore, this research aims to revealing the importance of using standard costs in improving profitability, determining the type of relationship between research variables and demonstrate the impact of standard costs on expense reduction and profit maximization., To achieve these goals, the descriptive statistical approach was adopted, so the sample consisted of 110 technical and administrative managers. Depending on the results of the

المستخلص :

        يهدفَ البحثُ إلى تطبيقِ معيارِ المهارةِ والعنايةِ المهنيةِ اللازمةِ الصادرِ عنْ المعهدِ الأمريكيِ للمدققينَ الداخليينَ ( IIA ) وضمنَ تبويباتِ معاييرِ السماتِ للتدقيقِ الداخليِ وعناصرهِ ، وبيانَ أهميةِ هذا المعيارِ في تحسينِ جودةِ التدقيقِ الداخليِ وانعكاسهِ على إجراءاتِ المدققِ الخارجيِ ، لغرضَ تقليلِ مخاطرِ الفسادِ الماليِ والإداريِ ، ولغرضَ تحق

Abstract:
          The study aimed to calculate competitiveness in the Iraqi imports market among main exporters of wheat and rice during (2000-2021). Therefore, some competitiveness indicators were measured, such as revealed comparative advantage, price competitiveness, and market share, in order to determine the market share and competitiveness of the countries exporting the two crops and the extent of their impact on prices. Firstly, the results indicated that Thailand, India, and Pakistan have a revealed comparative advantage in exporting rice to the world, with the exception of the United States of America. Russia has a comparative advantage in exporting wheat to the

Abstract

This study examines the efficacy of item budgeting at the University of Baghdad by investigating the impact of integrated control systems on the efficiency and effectiveness of item budgeting within organizational departments. Using a sample size of 60, the research employs multiple regression analysis to explore elements such as vertical and horizontal integration, diagnostic and interactive uses of controls, and other organizational factors like technology and leadership. The findings reveal significant positive correlations among key variables, notably between 'Technology Used' and 'Leadership,' and between 'Alignment' and 'Aggregation'. However, the study also highlights that some variables exhibit l

This research aims at shedding light on the electronic disclosure of the financial information under the condition of the development of this kind of disclosure all over the world , and its effect  on the job of auditing and accounting . It also aims to show the extent to which the observers of accounts are aware of their duties towards this kind of disclosure and to test the effect of some environment factors on the level of this awareness.

To achieve the aims of the research has been divided in to four parts. The first one deals with mathadolge of the research. The second parts is devoted to the theoretical aspect of the research referring to the notion of electronical, disclosure its features and effect on the auditing jo

This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b

The research aims to study and analyze the reality of the internal control system in the company surveyed .       To find out how effective and efficient internal control system , problem – centered research that addressed the performance of the internal control system .

          The research Description applied and the interview Alchksahvi analysis and interpretation of results .         The researchers recommended the need for attention to the training courses and the need for segregation of duties and functions in the main and subsidiary records , taking in to account periodic reconciliations between the lists and financ

This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of

Abstract:

                The current research aims to determine the importance of the role and impact of ethical leadership on workplace bullying. The research problem revolves around a significant question: "Why has workplace bullying expanded among employees?" To explain the relationship between the key research variables, two main hypotheses were formulated, from which sub-hypotheses were derived.

To achieve the research objectives, a descriptive-analytical approach was used to investigate the opinions of a sample of employees working at the College of Religious Sciences at the university. The sample included 55 employees out o

المستخلص:

                 يهدف هذا البحث الى دراسة وقياس علاقات التأثير بين الضغوط التنافسية بأبعادها (تنافسية المنتج، الحصة السوقية التنافسية، المنظمات ذات النشاط المماثل، التغير التكنولوجي، المنافسة السعرية، قنوات الترويج والتوزيع)، والاداء الاستراتيجي بأبعاده المتمثلة بـ (الاداء التنافسي، الاداء التشغيلي، والاداء المالي)، وتمثلت مشكلة الب

المستخلص

         يهدف البحث الى بيان تأثير ابعاد الشفافية التنظيمية التي يمكن ان تؤديه كمتغير مستقل والمتمثلة بـ (المساءلة ، المعلومات، التمكين ، تقييم الأداء ، الشفافية) ودرجة ترتيب تلك الأبعاد بحسب أولويتهما وأهميتهما في تعزيز كفاءة الأداء الضريبي بوصفه المتغير المعتمد، اذ تم تحديد مشكلة البحث بأثارت تساؤلات تمحورت حول طبيعة علاقة التأثير بين متغيرات البحث ، ولأجل ذلك تم

المستخلص

     يهدف البحث الى بيان وتأثير الوضوح الاستراتيجي بأبعاده المتمثلة بـ  وضوح (الرؤية، الاهداف، استعمال الموارد، الاجراءات، الهيكل التنظيمي، دور العاملين) و ممارسات الادارة الضريبية المتمثلة بـ (توسيع الوعاء الضريبي ، استخدام السلطة القانونية، كفاءة العاملين، فرض العقوبات والغرامات،طرائق التدقيق على الايرادات، تطبيق مبادئ الحوكمة)، وقد اعتمد المنهج الوصفي التحليلي وفي

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

المستخلص:

     هدف البحث إلى بيان كيفية تأثير معايير الإبلاغ المالية الدولية على تقديم المعلومات المالية للشركات الزراعية وتأثير ذلك على التقارير المالية النهائية التي تعكس أداء الشركة، اذ تعتبر الشركات الزراعية من أهم القطاعات الاقتصادية في العديد من الدول، اذ تشتمل على مجموعة متنوعة من الأنشطة مثل زراعة المحاصيل، وتربية الماشية، وأنشطة الغابات والصيد، الخ، ومن المهم أن

المستخلص :

           هدف هذا البحث على وضع اجراءات تدقيق نشاط ضمان الودائع  للحد من مخاطر الفشل المالي لعينة البحث ، والتنبؤ بالفشل المالي للشركة باستخدام أُنموذج التمان، وتتمثل عينة البحث في الشركة العراقية لضمان الودائع للسنة المالية 2021 ، كما توصل الباحثان الى مجموعه من الاستنتاجات أبرزها إن الشركة تعمل في بيئة مخاطر عالية وهذا ما ايده مؤشر التمان اذ اظهر نتيجة منخف

In recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.

    This study attempted to highlight the importance of investment in building e-management by linking citiz

DSS are the result of the information technology.  DSS focus on providing the relative support to improve the quality of decision making in the organization.  The quality of decisions depends on the information availability and the adequate models of analysis.  DSS have evolved since the 1970's.  The globalization and the organizational complexity have strongly effect the DSS development.  The purpose of this research work is to shed the light on the essence of DSS, its tools (OLAP, Web-Based……..), and to provide a framework to assist the Iraq organization in selecting the appropriate DSS tool for implementation.  This research is important because it highlights the role of DSS and their evolutions which

The research aims to measure the impact of managerial ability on income persistence for the industrial sector companies listed in the Iraqi Stock Exchange. The managers of these companies have managerial ability that may have an impact on achieving their objectives, setting their future policies and investing opportunities. Which may be reflected in many areas, including the level of profitability achieved and the possibility of continuity or sustainability? A model was used to measure managerial ability as well as a model to measure the income persistence in order to determine the relationship between them, The researchers found the absence of a statistically significant between managerial ability and the income persistence, which requi

This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the

The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

المستخلص:

       يهدف البحث الى بيان كيفية تحديد مخاطر التدقيق وتحديداً مخاطر الاكتشاف بعد تحديد الأهمية النسبية لبنود القوائم المالية وفقاً لمعيار التدقيق الدولي 320 وما لذلك انعكاس على جودة عملية التدقيق ، كما يهدف البحث الى اقتراح برنامج تدقيق في ضوء معيار التدقيق الدولي 320. تمثل مجتمع البحث بالشركات العامة للمقاولات لما له من أهمية وتأثير في اقتصاد العراق أما عينة البحث فتمثلت

المستخلص:

          ان اهم ما تمثله مشاريع البنية التحتية هي مشاريع الماء والصرف الصحي ويواجه الواقع الحالي عدم وجود اجراءات تدقيقية ضمن برنامج التدقيق الرئيسي لمشاريع البنية التحتية المعتمد من قبل ديوان الرقابة المالية الاتحادي ذات صلة بتحقيق هدف التنمية المستدامة (السادس) الذي يتعلق بـ (ضمان توفر واستدامة ادارة المياه والصرف الصحي للجميع) مما يتطلب تعزيز هذه ال

المستخلص :

    يهدف البحث الى دراسة اندماج الشركات وتأثير ذلك على المؤشرات المالية ومن ثم على اسعار الاسهم في الاسواق المالية، اذ يشير الاندماج عن توجه شركتين أو اكثر لخلق كيان جديد (الشركة الدامجة) قادر على تحقيق اهداف الشركة وتحسين المؤشرات المالية مما ينعكس في اسعار الاسهم في السوق المالية، وتمثل مجتمع البحث بسوق العراق للاوراق المالية بينما تمثلت عينة البحث بشركة بغداد للمشروبات ال

The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

المستخلص :

       يهدف البحث الى بيان أثر مصادر التمويل غير الودائعية (التأمينات النقدية ، مخصص ضريبة الدخل ، المطلوبات الاخرى ، قروض طويلة الاجل ، مخصصات متنوعة) في تعزيز مؤشرات كفاية رأس المال المصرفي (نسبة رأس المال الى أجمالي الودائع نسبة رأس المال الى الموجودات المرجحة بالمخاطر، نسبة رأس المال الى أجمالي الموجودات نسبة أجمالي مصادر التمويل غير الودائعية ، الى أجمالي المطلوبا

المستخلص:

            يهدف هذا البحث إلى تحديد التأثير الذي تحدثه محِو الأمية المالية في القرارات المالية الشخصية، والى معرفة مدى وعي وفهم الافراد بكافة فئاتهم لمتغير محِو الأمية المالية وبالأخص في قطاع المصارف الحكومية المتنوعة الأنشطة في مدينة بغداد، ويتم ذلك من خلال التعرف على مدى تأثير أبعاد محِو الأمية المالية المتمثلة بـ(المعرفة المالية، المهارات المالية، المو