المستخلص:

        يهدف هذا البحث الى بيان دور نموذج الجودة الاوربي بمحاوره الثلاثة (التوجه، التنفيذ، النتائج) في تعزيز السلوك الريادي المتمثلة بــ( البعد الابداعي، البعد الاستباقي، بعد تحمل المخاطرة، بعد الثقافة الريادية ) ومن خلال اطلاع الباحثان اثناء الزيارات الميدانية للهيئة العامة للضرائب والاطلاع على العمل المطبق في الهيئة أتضح افتقارها الى معايير ادارة الجودة

المستخلص:

         قدْ يكتسبُ التدقيقُ الداخليُ أهميتهُ باعتبارهِ خطِ الرقابةِ الأولِ لأنشطةِ الوحداتِ الحكوميةِ في العراقِ وكيفيةِ تصرفِ إدارتها في المواردِ الموكلةِ لها ومدى إنجازها للأهدافِ التي تسعى إلى تحقيقها، ونظرا لأهميةِ الوحداتِ الحكوميةِ ودورها المؤثرِ في تحقيقٍ أهدفها ، فإنَ تعزيزَ استقلاليةِ هذهِ الوظيفةِ يتمُ بتطبيقِ معيارِ الاستقلاليةِ والموضوعيةِ للتدق

The purpose of research is highlighting the role of tax expenses in promoting direct foreign investment in Iraq, The main objective of the increase in the field of tax expenses is to manage the competition in the production of goods and services locally, in addition to the various qualities of the economical. As the search contributes to the idea of the role of the policy of the tax expenses in the promotion of foreign companies operating in Iraq. The analytical and transparent transparency used by adoption of cases of the relevant body of the tax body. For each image or form of tax expenses have been reliably related to the promotion of direct foreign investment, the taxpayers highlighted the annual controls, tax cuts as the sample was

Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

The economic- Arabic relations reflect , without any doubt, the debate of the relation held between development and  what is not developed ; on the basis that these two phenomena  form the two polar of the Arabic economic as a system resulted out of the correlation nature presented between the Arabic world and the outer world. Accordingly, the present study focuses on the in- between Arabic  trade exchanges. There are many factors which relate the Arabic countries with each other . They all contribute in paying these exchanges through different historical decades. The trade relations between the Arabic countries have taken their manner from the base of the nonequivalent  development which is related in the distributio

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

المستخلص:

يهدف البحث لمعرفة الأثر المعدل للحَوْكَمة على علاقة التَّدقيق الالكتروني ومهام التَّدقيق الداخليّ في المصارف التجارية في العراق، وشمل مجتمع البحث كافة المدققين في المصارف التجارية، وبلغت العينة (386) موظفاً وموظفة في أقسام التَّدقيق الداخليّ؛ وتم إستخدام الأوساط الحسابية والانحراف المعياري وتحليل الانحدار البسيط والهرمي لاختبار الفرضيات، وتم الحصول على بعض النتائج منها: تأثير التَّدقيق ا

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 فتم

Abstract:

            The study aims to identify impact of the exchange rate on the size of the agricultural trade balance gap, and study impact in the short and long relationship between variables in Iraq for the period 2003-2022.The study used the econometric approach to analysis using the modern methodology of co-integration, and found a relationship between the exchange rate and the agricultural trade balance gap, it appeared in a positive relationship in the short term and an inverse relationship in the long term., Adopting an exchange rate policy contributes to increasing foreign trade and the need to pay attention to diversify sources foreign trade and

ﺘﻌد ﻤﻬﻤﺔ اﻟﻔﺤص اﻟﻀرﯿﺒﻲ وظﯿﻔﺔ ﺘﻘﯿﯿم ﻟﻬﺎ ﺒﻌض اﻟﺠواﻨب اﻟﻤﺴﺘﻘﻠﺔ واﻟﻔﺎﻋﻠﺔ داﺨل اﻹدارات اﻟﻀرﯿﺒﯿﺔ ﯿﺘوﻻﻫﺎ اﻟﻤﺨﻤن واﻟﻤدﻗق ﻟﻔﺤص وﻤراﺠﻌﺔ ﻛﺎﻓﺔ اﻷﻨﺸطﺔ اﻟﻤﺎﻟﯿﺔ ﻟﻠﻤﻛﻠﻔﯿن اﻟﺨﺎﻀﻌﯿن ﻟﻀرﯿﺒﺔ اﻟدﺨل ﺒدأ ﻤن اﻟﺤرف واﻟﺼﻨﺎﺌﻊ واﻟﻤﻬن ﺤﺘﻰ اﻟﺸرﻛﺎت ( أﺸﺨﺎص واﻤوال.
وﻨﺘﯿﺠﺔ ﻻﺘﺴﺎع أﻋﻤﺎل اﻟﺸرﻛﺎت وﺘﻌﻘد ﻋﻤﻠﯿﺎﺘﻬﺎ واﻟﺘطور اﻟﻛﺒﯿر ﻓﻲ اﺴﺘﺨدام اﻟﺤﺎﺴﺒﺎت

That our focus on cost industrial indirect lies in the fact that the relative importance of these costs compared with elements other costs have increased significantly and in the environment of modern industrial and multiple clauses due to reliance on mechanization high in production and that led to lower cost labor as a natural result of the use of machinery and equipment of high-tech programmed, which requires control and tighten control on this type of an attempt by officials costs reduced to its borders possible requirement to maintain quality.

The method is simple linear regression and multiple, one efficient and effective methods to achieve these goals in the light of modern environ

احتلت قضية غسيل الاموال أهمية كبيرة على الساحة الاقتصادية العالمية خلال الفترة الاخيرة إدراكا من المجتمع الدولي لأثارها السلبية على الاستقرار الاقتصادي و خاصة على الاستثمار المحلي و الدولي و لذلك يتزايد الاهتمام بها و سبل مواجهتها من قبل العديد من الدول و المنظمات الدولية و المراكز المالية الكبرى , حيث تهدد هذه الظاهرة الاقتصاد العالمي و خاصة اقتصاديات العالم النامي و من بينها الاقتصاديات العربية .

ان

This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa

The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:

The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking

في الوقت الحاضر اصبحت بيئة المخاطر الخارجية تتنافس الآن مع بيئة المخاطر الداخلية كمحور أساسي لإدارة المخاطر، بسبب هيمنة أجندة الاستدامة حيث تشكل هذه القضايا تحديات حقيقية للشركة ، لان التدقيق الداخلي يساهم في إضافة قيمة من خلال تقييم وتحسين عمليات إدارة المخاطر اذ هدف البحث الى تسليط الضوء على دور التدقيق الداخلي في وضع خطة  لتقييم عوامل البيئة الخارجية المتمثلة بالعوامل(الاقتصادية وا

facing economic units operating in the environment sector of the Iraqi

industrial many pressures in its seeking to measure and evaluate its performance because of variables, today's corporate environment, as the case which makes looking for a methodology can be adopted to evaluate its performance with a more holistic, rather than being limited to traditional measures that are no longer enough to keep pace with rapid changes in today's corporate environment, which requires that measures of performance are derived from the strategy of unity and commensurate with the specificity of the environment in Iraq. Try searching discussion Ttormwhrat and performance measurement systems to suit the business strategies and directions of change

Analytical Hierarchy Process (AHP) belongs to the family of Multiple Criteria Decision Making (MCDM)  and has, recently, received a wide popularity in decision making regarding supplier selection.  The objective of this study is to apply the methodology of AHP on selecting suppliers to supply materials for the  Geological Survey and Mining  Company (GSMC).  Criteria for rating the suppliers and pairwise comparisons were identified by the members of the Tenders Analysis Committee (TAC). In order to judge the internal validity of the AHP, it was applied manually on a sample of fourteen tenders that were analyzed  and executed between 2004-2007, then an interactive computerized  package was developed 

The rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th

Abstract:

                 In light of globalization and internationalization of financial markets, issues arising from financial crises have become increasingly serious and fundamental, creating a lot of debate among experts around the world. So, many studies have attempted to investigate what measures can be taken to detect and prevent crises before they devastate the economies.

             Therefore, this paper examines the Effectiveness of the Monetary Policy (MP) to Avoid, Reduce or Treat the Financial Crisis in Malaysia. Scholars have yet to agree on the issue

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

The research seeks to determine the nature of audit services, their characteristics and the basic concepts of services marketing audit and definition of the rules and basic dimensions of the marketing audit services through the knowledge of the elements of the marketing mix and test the preferences of customers and auditors of the factors affecting the marketing audit services by selecting a sample of the owners of some of the projects and companies and a sample of auditors has been use the resolution to achieve the objectives of the research where a good question to the owners about the most important factors in your choice of the Audit Office and asked the organization to answer according to the standard trio (very important, a few imp