البحث — المستودع الرقمي العراقي

نتائج البحث: 4 من أصل 54

تطوير اسلوب اعداد الموازنة العامة على وفق مفهوم الموازنة المستجيبة للنوع الاجتماعي في العراق == Developing Method of the General Budget Preparation According to Concept of Gender Responsive Budget in Iraq

اسم المؤلف: خضر عباس جبار الجعيفري

اسم المشرف: حيدر علوان الشمري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة واسط - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: واسط

الصفحات الاولى:

المستخلص: The resources of Budget represent the right of all classes in society men ,women ,boys, girls which impose that process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget has adopted this method to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the efficient and fare distribution of the general resources, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budget. . The research discusses the advantage of the Gender concept to develop methods of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two things : : The first : Been through it discussing the logical substrates that relied on it the new in preparing the Budget start with concept of gender and passing by concept of the gender responsive budget, and the reasons behind using it and its expected role in making development. which It represents one of the used tools in executing the general financial policy. and the evaluation of this policy ,and the method of allocating credits and organizing the priority of general expenditure from the prospective of Gender requires analyzing the general Budget according to quantity indications that can be reached by focusing on the differences between two Genders to : - Detecting the disruption in Budget during allocating the resources and distributing them, or in collecting and gathering the revenues ,and put the financial policy to achieve the society Justice. - Understanding and studying the indications ,and explain how they effect on the development. - presentation suggestions to deal with disruptions. . The second : Been through it Procedure analytical and empirical research about adopting the method of GRB if it will improve overall performance of general Budget in Iraq, for that the traditional method that used to preparing the budgethas been analysis and assessment in one of the official service units that is funded centrally and which using in the field of education and teaching. Some of the quantitative indications were determined to assess the financial policies that are depended in it According to the results of analysis , In light of the results of the analysis have been drafting a proposed model for the preparation of the budget concerning with the concept of gender and try to apply it in that unit. The research concluded that the gender responsive budget adopts types of social values and moral principles that can participate in drawing the needs of society according to the strategic prospective equitable which leads consequently to improve the efficiency of utilization of human resources to achieve higher levels of development and reform in the political process

تاثير استعمال القيمة العادلة في تطبيقات المحاسبة الابداعية : دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The Impact of the Fair Value Standards In Creative Accounting Applications to Iraqi Commercial Banks Sector

اسم المؤلف: ایناس حسن كاظم

اسم المشرف: ستار جابر خلاوي الحجامي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة واسط - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: واسط

الصفحات الاولى:

المستخلص: This research aimed to study the impact fair value standards,because there are a set of international accounting standards has recommended the use of fair value as the basis for measuring the financial assets in the banking sector on the creative accounting applications. Where the aim of the research to the study and analysis of the extent of the Iraqi banking environment commitment to the introduction of the concepts of fair value and its applications in the field of preparation of the financial statements. And to indicate the extent of Iraq's commitment to commercial banks in ways that fair value measurement stipulated by international accounting standards. And study and analysis of the impact of the value of international standards for fair in creative accounting applications in Iraq's commercial banking sector. And try to find practical measures to determine the credibility of the financial statements and disclosures made pursuant to the concept of fair value and the statement of its role in the reduction of creative accounting applications.To achieve the aim of the research we use the profits divided to measure the fair value of the shares of the model, and applied on a sample of private and listed commercial banks in the Iraq Stock Exchange of period 2011 2014 ,. The research found a set of conclusions notably that the lack of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting numbers and connect misleading information to the users of this information, and do not refer to the use of fair value in the financial reports issued by commercial banks Iraqi listed on the Iraq Stock Exchange, as well as special reports mentioned in the market, although the reason for that is because the local environment lacks a law or accounting standard required the Iraqi commercial banks using fair value.proceeding Of search results researcher recommended that the organizers of the accounting profession in Iraq to pass a law or accounting standard commensurate with the Iraqi environment in which the concept of fair value and the ways illustrates the measured and choose the method that works with the Iraqi environment; in order to reduce dependence on personal interpretations by authors financial statements and to avoid problems arising from the operations of earnings management and creative accounting.

تاثير تغيرات الاطار المفاهيمي للمحاسبة المالية على الممارسات المحاسبية في العراق == The Impact of Changes the Conceptual Framework of Financial Accounting on the Accounting Practices in Iraq

اسم المؤلف: علي حسين مهاوش الحميداوي

اسم المشرف: هاني حميد مشجل السويطي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة واسط - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: واسط

الصفحات الاولى:

المستخلص: The research aims to determine the extent of the impact of changes in the conceptual framework for financial accounting in the accounting practices adopted by local companies, also it aims to determine the extent to follow the conceptual framework by the research sample to provide useful information to users of such information companies.It summed up the importance of research to the side of the theoretical as provided by the conceptual framework for financial accounting of significant influence to direct measurement and disclosure of accounting operations at the international and local level and the impact of its changes on the accounting functions, and the importance of the practical side focuses on the impact of the conceptual framework for financial accounting changes at the international level on local accounting practices Iraqi joint stock companies listed on the Iraq Stock Exchange.The researcher concluded that the pursuit of international professional organizations to the formulation of accounting theory requires attention to the conceptual framework of financial accounting as an introduction to the theory and resolve emerging accounting problems and to give legality to the formulation of international accounting standards.The conceptual framework of common financial accounting came a pop - up from previous frames, harmonic project is internationally, as stated in response to recent economic developments and the emergence of multinational companies, emerging to resolve accounting problems and modifying accounting standards and find it.The research has come to a set of conclusions, including : the need for attention to the theoretical aspect of accountability through attention to the conceptual framework of financial accounting to work on thedevelopment of accounting and find a theory to give legitimacy accounting practices followed.We should pay attention to the selection of measurement methods of accounting for items important economic events and by giving priority to the measure, which will directly affect the activity as a result of the financial and economic center of the unit.

اثر الانخفاض في قيمة الموجودات الثابتة على الخصائص النوعية للمعلومات المحاسبية من وجهة نظر مستخدم القوائم المالية في العراق == The Impact Of The Impairment Of Fixed Assets On The Characteristics Of Accounting Information From The Users Of Financial Reporting In Iraq

اسم المؤلف: مروة نبيل عبد الله

اسم المشرف: علاء عبد الحسين صالح الساعدي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

المستخلص: The goal of this research to know the importance of applying the standard of impairment of fixed assets from the perspective of the users of financial reporting in Iraq , as well as prove alabagh between the use of standard impairment of assets and the quality characteristics of Accounting Information from the perspective of the users of financial reporting in Iraq , as well as knowledge of the variation in the opinions of those users about the importance of applying the standard of impairment of fixed assets . This research was conducted using questionnaire for users of financial lists in Iraq .It was reached a set of conclusions including the existence of importance to the application of the standard for impairment of assets and that users of financial reports have the knowledge and perception of importance of application of the standard for impairment of assets , as well as the impact there to apply the standard of the impairment of assets in improving the quality characteristics of Accounting Information, the result were all positive , confirm the existence of the effect of the application of the stand and for impairment of assets in improving the quality characteristics of Accounting Information this came through test several properties of the quality characteristics of Accounting Information it is the relevance , Faithful Representation , Comparability ,understandability, verifiability and timely , and also it dose not have impact of the different demographic characteristics of the users of financial reports in the importance of the application of the standard for impairment of fixed assets .The researcher presented a set of recommendations represented the need to keep up with the Iraqi standards thats are developed by the council of rules and standards in Iraq with issued as late of international standards with the the need to issue an accounting standard governing the issue of the impairment of assets in line with the requirements of the Iraqi environment .