البحث — المستودع الرقمي العراقي

نتائج البحث: 10 من أصل 10

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

اسم المؤلف: نهاد حسين احمد

اسم المشرف: نجيب سليمان بطرس

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

تحديد وتخصيص تكاليف الهدر باستخدام اسلوب تدفق المواد : دراسة تطبيقية في الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Definition & Specification The Waste Costs According To Materials Affluence Approach Applied Study In The Southern State Company For Fertilizer Industry

اسم المؤلف: عماد عبد الستار سلمان المشكور

اسم المشرف: هاشم علي هاشم الموسوي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

اثر التحدي الاخلاقي للمحاسبة الابداعية في تحديد الدخل الخاضع للضريبة : دراسة تطبيقية في الهيئة العامة للضرائب في العراق == The Effect of Ethical Challenge For Creative Accounting In Determining Taxable Income Applied Study In The General Commission For Taxes In Iraq

اسم المؤلف: علاء فريد عبد الاحد يوسف بطو

اسم المشرف: ماهر موسى العبيدي

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

دور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقـيق == The Role of Internal Control In Determining Methodology of Dealing With Audit Risks

اسم المؤلف: سهاد صبيح فرج

اسم المشرف: ثائر صبري محمود الغبان

الموضوع العام: الادارة والاقتصاد

السنة: 2006

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: استهدف البحث التعريف بدور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقيق، حيث بني البحث على فرضيتين هما : 1."ان تطبيق منهجية تدقيق علمية وعملية تاخذ في الحسبان ضرورة التعامل مع مخاطر التدقيق ومواجهتها، يخفض من تهديدات تلك المخاطر لعمل | The thesis aims at defining the role of the internal control in determining the methodology of handling the audit risks. The thesis is based on two hypotheses.1. "The methodology of practical and scientific audit which takes into account the necessity of handling and facing the audit risks helps to reduce the threats of these risks to the auditor's work".2. "The auditor's sound and appropriate assessment of the attitude of the management towards the proper design and fulfillment of the policies and procedures of the internal control helps him to draw the strategies of handling the entity - related audit risks".The researcher carries out the applicatory part of the thesis by using two approaches. The first is a questionnaire distributed on a sample auditors who work in the Supreme Audit Board and private audit bureaus. The questionnaire consists of two themes the total questions of which is seventy. The results of the questionnaire are analyzed according to the following statistical methods : weighted mean, standard deviation, coefficient of variation, chi - square, and factor analysis.The second approach is a field study conducted by the researcher in an Iraqi bank in which the internal control risks are assessed by using risk assessment matrix.A number of conclusions have been arrived at the most important of which are : 1. There is a general agreement about the necessity of taking into consideration the audit risks by the auditor.2. Audit risks assessment can help the auditor to carry out a number of tasks such as determining the size and the type of the audit evidence as well as the nature, time and range of the audit, anticipating the risks is to confront during the audit process and allotting enough time for carrying out the requirements of the audit effectively.3. Understanding the internal control in respect of the effectiveness of its design and fulfillment, is useful in assessing the audit risks and determining the audit strategies.4. The assessed level of the audit risks influences the determination of the nature, type and the amount of the required audit evidence.5. The auditors are fully aware of the importance of the internal control. However, it is noteworthy that most of the concentration and emphasis is laid on the traditional approach of the internal control which is based on the primary test and carrying out the commitment tests.6. The field study which has been conducted in an Iraqi bank clearly reveals the fact that there is a possibility of assessing internal control risks by means of control risks assessment matrix.The thesis is rounded off with a number of recommendations, the most important of which are : 1. The necessity of paying more attention to audit risks before and during the fulfillment of the audit process.2. Developing the capabilities of the auditors and acquainting them with the latest trends concerning the issues of internal control.3. Adopting the methodology outlined in the thesis to handle the following audit risks : • Risk - avoidance approach.• Readiness to risk - endurance approach.• Risk reduction approach.4. using control risks matrix as a helpful tool in outlining the control policies and procedures and linking them with audit objectives.