Yearly Archives: 2022

The Extent Of The Financial Authority’s Balance Between Tax Examination Procedures And The Confidentiality Of Tax Information (An Analytical Study Of The Opinions Of A Sample Of Employees Of The General Tax Authority)

  • August 31, 2022
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Mustafa Abdul-Hussein Ali Al-Mansoori University of Al-Muthanna / College of Administration and Economics Abstract The research seeks to demonstrate the success of the financial authority to ensure its commitment to maintaining the confidentiality of information relating to taxpayers in light of its commitment to the application of the tax examination procedures. For the purpose of […]

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The Reality Accounting Education In Iraq And Its Compatibility With The International Accounting Education Standards (Applied Study Of A Sample Of Iraqi Universities)

  • August 31, 2022
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NADHIM SHAALAN JABBAR Al-Qadisiyah University, College of Administration and Economics Abstract Historical facts have confirmed the fact that the society which is based on educational and scientific system is open and airy occupy a significant position in the construction and development process, and universities an important role in the community through the implementation of this […]

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The Imposition of Continuity and The Possibility of Using Some Financial Indicators to Report Financial Stumbling in Public Companies “Applied Study in The General Company for Southern Cement”

  • August 31, 2022
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Ali Abbas Karim Al-Qadisiyah University / College of Administration and Economics Abstract The imposition of continuity is considered as one of the basic estimations In the preparation of financial statements . the imposition means looking at the company as continuing in its activity in the near future , and the company is not obliged m […]

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The Internal Benchmarking Role in Diagnosing The Performance Gap and The Continuous Improvement

  • August 31, 2022
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Yusuf Dulab Youssef Isra University College Abstract As the education level rapidly developed, the academic institutions seek improving their performance to survive and achieve the competitive advantage, which has led them to adopt and apply the performance standards of the educational quality assurance for Academic Accreditation. As a result, the need to adopt the methods […]

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Measuring The Level of The Quality of Accounting Profits and Their Impact on The Parameters of The Ownership Structure ((Applied Study In A Sample of Private Iraqi Commercial Banks Listed in The Iraqi Market for Securities))

  • August 31, 2022
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Karar Salim Abdel-Zahra University of Kufa/ College of Administration and Economics Abstract The research aims to measure earnings quality level by using the flows and accruals model (Richardson) and then show us the impact of the determinants of ownership structure on the application of eight Iraqi private commercial banks listed on the Iraq Stock Exchange […]

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“The Effect of The Internal Audit on The Efficiency of The Implementation of The Investment Budget in Iraqi Universities :Case Study” (Status: in Muthanna and Maysan University Study)

  • August 31, 2022
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HAYDER ABBAS ABED Al-Muthanna University/ College of Administration and Economics Abstract The evolution in the investment budget of the post-2003 projects, led to the Iraqi universities, especially the young to continue to keep pace with developments in the modern evolution of technological in the Arab or foreign universities, through the advancement of scientific its institutions […]

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تنازل المجنى عليه عن حقه في الشكوى وإثره في انقضاء الدعوى الجزائية ( دراسة مقارنة )

  • August 31, 2022
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رفاه خضير جياد الادريسي مجلة المثنى للعلوم الادارية والاقتصادية 2016, المجلد 6, العدد 2, الصفحات 96-110 الخلاصة يثير مصطلح المجنى عليه عدة تساؤلات خاصة بوضعه ودوره وأهميته في مجال الدراسات الجنائية ، حيث أن مفهومه وأهمية دراسته في القانون الجنائي تحتم علينا منحه هذا الاهتمام الذي لم يعنى به في كتابات شراح القانون الجزائي في […]

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الملكية والدولة الاقتصاد المتناغم أم المتناقض…؟ العراق انموذجا مع اشارة لبعض الدول مقارنة للمدة 2003-2014

  • August 31, 2022
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غسان طارق ظاهر مجلة المثنى للعلوم الادارية والاقتصادية 2016, المجلد 6, العدد 2, الصفحات 76-95 الخلاصة تواجه الاقتصادات النامية ضغوطا على الانفاق التشغيلي، لتلبية متطلبات البنية التحتية العامة فضلا عن ان قيود التمويل في هذه البلدان أكثر حدة منها في الاقتصادات المتقدمة، مما يجعلها عرضة لعجز دائم في موازناتها العامة، لذا دعت المنظمات الدولية الدول […]

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