تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية == The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions
القياس والافصاح عن الترتيبات المشتركة وفقا للمعايير المحاسبة الدولية لتعزيز جودة الابلاغ المالي : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Measurement and disclosure of Joint Arrangement to Enhance the Quality of Financial Reporting : A Field Study of the General Company for Electrical Industries
قياس اثر الانفاق العام في التشغيل للمدة (2003 - 2014) العراق : حالة دراسية == Measuring Impact of public expenditure on Employment in Iraq for the period (2003 - 2014).
التوجه نحو قرارات الاستثمار في الغاز المصاحب ودوره في تخفيض التكاليف والمحافظة على البيئة == THE TREND TOWARDS INVESTMENT DECISIONS ASSOCIATED GAS AND ITS ROLE IN REDUCING COSTS AND PRESERVING THE ENVIRONMENTAL
تاثير التفاعل لاعلان الارباح وتوزيعاتها في العوائد غير العادية باطار نظرية اشارة المقسوم == Impact of interaction effect to announcement of earnings and their dividends on abnormal returns under the dividend signal theory
انموذج مقترح لترشيق اجهزة الرقابة والتدقيق في العراق من خلال تقنية اعادة الهندسة == Suggested Model For Lean The Control And Audit Bodies In Iraq Through Reengineering Technic
Author name:
احسان ذياب عبد
Supervisor name:
كريمة علي كاظم الجوهر
Abstract:
تهدف الدراسة الى وضع انموذج مقترح لاجهزة الرقابة والتدقيق (مكتب المفتش العام، ديوان الرقابة المالية الاتحادي، هيئة النزاهة، التدقيق الداخلي) يساهم في تحسين مستوى تطويرها، من خلال استعمال انموذج مرجعي. والتعرف على مستوى التطوير لقدرة انشطة هذه الاجهزة في اكتشاف واحباط المخالفات، وتحليل مقارن لقوانينها وتشريعاتها.اعتمدت الدراسة على المنهج الاستنباطي من خلال تكييف اطار بناء القدرات المؤسسية للافروساي، لاستقصاء اراء عينة البحث من قيادات اجهزة الرقابة والتدقيق حول مستوى التطوير المؤسسي لهذه الاجهزة. حيث يتالف هذا الاطار من خمسة مستويات للتطوير وخمسة مجالات وهي : الاستقلالية والاطار القانوني، التنظيم والادارة، الموارد البشرية، معايير ومنهجية الرقابة، الاتصالات وادارة اصحاب المصلحة. ويتضمن كل مجال عددا من العناصر. وتستند هذه المجالات مع عناصرها على المعايير وافضل الممارسات.كما اعتمد منهج التحليل الوصفي لدراسة مخالفات الاجهزة الخاضعة للرقابة والتدقيق وتحليلها وتبويبها وفقا للجهة المسؤولة عن المخالفة ونوعها وقيمتها والاجراء المتخذ حيالها. واجراء التحليل المقارن لتشريعات وقوانين الاجهزة الرقابية، لتحديد مجالات التطوير، ونقاط القصور والتداخل في العمل الرقابي الذي ينتج عنها. وتوصلت الدراسة الى مجموعة من الاستنتاجات من اهمها ان معدل التطوير العام لمكاتب المفتشين العموميين هو 2.47، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث باستثناء اثنان من مجالاته (معاييـر ومنهجيـة الرقابة) و(التواصل وادارة اصحاب المصلحة)، اللذان كان معدلاهما 2.38، 2.19 على التوالي. اما معدل التطوير العام لديوان الرقابة المالية هو 3.27، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. اما معدل التطوير العام لهيئة النزاهة هو 3.23، وقد تخطت معدلات مجالاته الحد الادنى للمستوى الثالث. في حين كان معدل التطوير العام لاجهزة التدقيق الداخلي هو 1.67، ولم يحقق اي مجال من مجالاته الاربعة معدل الحد الادنى للمستوى الثالث المستهدف 2.50 من 4.00 درجات. لذا فان مستوى التطوير المؤسسي لمكاتب المفتشين العموميين يقترب من الثاني، ولديوان الرقابة المالية ولهيئة النزاهة فهو يقترب كثيرا من المستوى الثالث، اما لجهاز التدقيق الداخلي فهو المستوى الاول. واستنتجت الدراسة ايضا ان مخالفات الادارة العليا (وزير، مدير عام، مدير) تشكل نسبة 41% من اجمالي المخالفات، وتبلغ قيمتها 1276 مليار دينار تقريبا بنسبة 87.5% من اجمالي قيمة المخالفات. وان الاجراءات المتخذة حيال المخالفات تمثل باسترجاع وتوفير واحباط مخالفات بقيمة 146.835 مليار دينار، وهي تمثل 10% من قيمة المخالفات الكلية تقريبا. كما شملت العقوبات القضائية 93 حالة مخالفة. منها 75 حالة حكم غيابي اي بنسبة 80.6% من اجمالي المخالفات التي خضعت للعقوبات القضائية.كما تم تقديم عدد من التوصيات كان اهمها الانموذج المقترح الذي تضمن تاسيس مجلس للرقابة والتدقيق الاتحادي الذي يمثل هيئة تنظيمية مستقلة جديدة للاشراف على اجهزة الرقابة والتدقيق، يضم تحت اشرافه : ديوان الرقابة المالية الاتحادي وهيئة التفتيش والتدقيق الداخلي. التي تضم مكاتب المفتشين العموميين القائمة مع اقسام ووحدات التدقيق الداخلي العاملة في الوحدات الحكومية | AbstractThis study aims at proposing a model for the Control and audit bodies represented by (General inspector offices, Federal board of supreme audit, The Commission of integrity and internal audit), which contributes to improving the development level using a reference model. In addition, identifying the level of development of the ability of the activities of these bodies in detecting and preventing irregularities, and a comparative analysis of their laws and legislation.The study relied on deductive approach by adapting the Institutional Capacity Building Framework for AFROSAI - E, BI Survey sample of leaders of the control and audit bodies on the institutional development levels views of the bodies. The Institutional Capacity Building Framework consists of five development levels, and five institutional development domains : Independence and Legal Framework, Organisation and Management, Human Resources, Audit Standards and Methodology and finally Communication and Stakeholder Management. Each domain contains a number of elements. The domains with their elements are based on standards and best practice.It also adopted Analytical descriptive approach to study of irregularities audited entity and analyzing and classifying them according to the destination responsible, type and value and the action taken on them. In addition, a comparative analysis of legislation and laws of Control and audit bodies to identify areas of development, Weak points and overlap in the audit work that produces it.The study reached to a set of most important conclusions, which are : The general development rate of the General inspector offices is 2.47, domains rates have exceeded the minimum limit for the third level With the exception of two of its domains (Audit Standards and Methodology) and (Communication and Stakeholder Management), which were its rates 2.38, 2.19, respectively. As for the general development rate of Federal board of supreme audit is 3.27, domains rates have exceeded the minimum limit for the third level. The general development rate for The Commission of integrity is 3.23. Domains rates have exceeded the minimum limit for the third level. While the general development rate for internal audit is 1.67, any of the four domains rates did not achieve the minimum limit for the target third level 2.50 of 4.00 degrees. Therefore, the level of institutional development for General inspector offices Close to second level. For Federal board of supreme audit and The Commission of integrity comes very close to of the third level, and for internal audit, it is the first level. The study also concluded, The senior management irregularities (Minister, Director General, Director) accounted for 41% of total irregularities, And valued at 1276 billion dinars Almost, By 87.5% of the total value of irregularities. In addition, that the actions taken regarding irregularities represent recovering, save, and Foil irregularities, worth 146.835 billion dinars, which represents 10% of the total value of almost irregularities. As judicial sanctions included 93 cases of irregularities. Of which 75 cases sentenced in absentia or by 80.6% of the total irregularities that have undergone judicial sanctions.The research was presented a set of recommendations, most important of which was the proposal form. Which included the establishment of a Federal Board on control and audit bodies, which represents a new independent regulatory body to oversee the control and audit bodies, under his supervision include : Federal board of supreme audit and Commission of inspection and internal audit, which included current General inspector offices, and Sections and units of Internal Audit Working in government units.
الانفتاح الاقتصادي وتاثيراته على التنمية في الاردن == The Economic openness and its effects on Development in Jordan
Author name:
عبد الله جميل النصيرات
Abstract:
The current international system has faced and from the beginning of the nineties decade of the last century, a wide range of structural changes. Which have enlarged in speed and generalization, which have caused radical changes over most of the economical variables which have affected the economical and social situations for all the countries, of the most prominent events in the world from economical developments and which have evolved from different economical and political events arising from its period or getting its roots from the past, are the fall of the previous Soviet union, followed by the changes in eastern Europe, and the scientific different types of living ways ,and the increased role of global economic establishments in controlling the new economical system ,and the emergency of economical collections and regional intents between the different countries .These enormous developments have created a new environment for the economic international relationships, so the developed and developing world have become in the face of an economical theory of (almost unified economical policies with a difference in details, and it is the western economical theory which depends upon the economy and competence market. and increment of the private sector role, and diminishing the role of government, and the developing countries have raced to hold and implement those economical ideas and which are represented by the international and economical opening and limitation of commerce ,and increment of the foreign utilization role, and privatization of the general sector And because the developing countries are facing so many of economical problems, which is represented by the foreign debt and their bearings, and the failure of general offset ,and the failure in payment's offsets ,and the import in flation, and the dominance of foreign investments over most of economies of these states, so the idea of following the economical opening policy have occupied a big concern in developing states in the mean time .so many believe in this policy the curing medicine as the only solution to achieve economical and social development and after the failure of many development strategies .What is applicable to developing countries is so upon Jordan, so Jordan have found that the general interest necessitates going along with the changes and coping with the attitude towards opening and globalization rather than isolation, as being universal global attitudes, so it chose the policy" of universal economical policy as the only solution to achieve the economical and social development.It is important to mention that Jordan has faced in 1988 a shocking economical crises which made him unable to continue its developmental path, and,, paying its foreign debts or serving its bearings ,which have created too many difficulties ,the first of which is getting help from the international monetary fund to reschedule its debts and getting more of it ,and the second to lower the Jordanian Dinner value and the cash instability and the third is to adhere to the prescription of international monetary fund to rebuild the economy ,from here, so a lot of the procedures and legislation’s which are approved by Jordan within the structural adjustment programs, which were done with a previous preparation with the international institutes which were seeing that implementing these policies and procedures is necessary to have a maintained economical development, in addition to its interest in merging Jordan into the international economy through encouraging the policy of universal economic openness. The main objective of the study is to show the extent of economic openness in Jordan to specify the effects of this openness on Jordanian development.Result for studied years (1980 - 2000) showed Jordanian economy is open widely abroad, the rate of its economic openness is (72.5%), and the rate of imports to the gross national product (56.1%). Financial indicators showed that Jordan depends exclusively on abroad in financing the deficit in public budget and balance of payment. Rate of abroad general credit to gross national product (129.2%), and rate of remittance without charge (26.5%).This policy had bad effects on Jordanian Economy materialized in decreasing of national income and the individual's share it and aggravation of unemployment and poverty, The present work showed that population rate under extreme poverty line is (26%) during 1998, and (4.5%) of population is under thorough poverty. Unemployment compromised (27.5%) of the total labor according to non¬ - governmental data.If the policy behind the economic openness is to attract foreign investment, these investments constituted only low rate of (40.4%) out of total investments. The major part of this investments are Arabic investments which were focused on service sector to gain fast revenues with low risks that led to the expansion of this sector at the expense of other economic sectors.The study ends up with recommendations including dependence on the self, the optimum use of national resources, decreasing the dependence on capitalists and thorough economic openness orientation to Arabic nations
Application of Approaches of Mass Customization and its effect Competitive Advantages An Analytical Study for Wassit state Company for Textile Industries - Kut Factory
تطبيقات النظم الخبيرة وتاثيراتها في الرقابة الداخلية : دراسة ميدانية في البنك المركزي العراقي وبعض المصارف العراقية == Expert systems applications and their impact on internal control - Field study for Central Bank of Iraq and some Iraqi banks
مركز النافذة الواحدة وتاثيرها في الاداء المكتبي : دراسة استطلاعية في دائرة جوازات ميسان == Single window center and its impact on desktop performance Exploratory study in the Department of Passports of Missan
