Volume 25, Issue 15, Autumn 2008, Page 12-247
Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards a study on a sample of Government hospital’s in Basrah city
Volume 25, Issue 15, Pages 12-58
The objective of this study is to investigate the commitment of the government hospitals to internal auditing standards that were issued by the internal Auditing standard Board (IASB) in an attempt to explore the efficiency of the internal audit units in these hospitals.
In order to achieve the objective of this study the researchers depend on two methods, the first one is a case study and the second is a qustionnaire list. Descriptive statistical techniques such as t-test, standard deviation and means were applied.
The finding of the study show that there is a weakness of effectiveness resulting from weakness of commitment to standards that achieve high efficiency, and there is significant effect of personal factors of the sample on the effectiveness more than audit unit factors.The study recommended that to raise comperehension / unders tandiny level, by establishing specialized symposium, supporting, auditing knowledge, and experience to extend the duties of internal auditing.
Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards a study on a sample of Government hospital’s in Basrah cit
Volume 25, Issue 15, Pages 59-74
The GCCS take fast stops in achieving economic sharing with the EU since the eighties of last century. That relation is Union enjoys as an advantages of states with social prosperity.
The relation between the two sides is no more limited to mere commercial excharge , but it extends to enhancing sharing is rather vague now despite Oil and gas.
Volume 25, Issue 15, Pages 75-97
The Micro-Projects Sector is one of the most vital activities that work to support the economies of countries, it leads to avoiding many problems like unemployment, poverty, inflation and exporting. Experiments that have been implemented by advanced and developing countries demonstrated that this sector is able to push the economical development if it emerged in suitable environment. The inconstant economical and political circumstances that exist in Iraq and the absence of legal framework could support these micro-projects. Most of fund incomes were from families and individuals, it forms the major portion, it is regarded the sources of consumption expenditure rather than source of economic growth. Hence, it is highly important to work on providing the convenient environment to develop these micro projects. The existen of including the legal framework that are active more active can facilitate fund flow. Significant issue is looking for other countries experiences and successes
Volume 25, Issue 15, Pages 98-129
The study explores the future of gulf oil. Despite the existence of a number of scenarios about the oil market and the changes in supply and demand on the long run, a precise forecasting about the future of oil , supply quantities ,prices , and revenues is one of the most difficult things.
The research explains the importance of oil in the gulf international relations then it deals with the oil capacities of the gulf countries these countries own 66 of the world total reserves . (679 billion barrels ). The research Tackled the effect of oil of the economy of the gulf countries especially the gross domestic product. Oil constitutes a large ratio in gross domestic product . The research also deals with the elements that affect the future of the gulf oil like the American interest and the changes in the international oil market and mixing the gulf with globalization . The research ends with results and recommendations
The Impact of Transactional and Transformational Leadership characteristic in the Job Satisfaction field study in The rafedin & Rashid Banks in Basrah
Volume 25, Issue 15, Pages 130-150
The aim of this study is to determine the impact of transactional and transformational leadership characteristics on the job satisfaction with the Iraqi Banking sector as a sample. The Sample contains ( 38 ) individuals. the study depended on two hypotheses, the first one is ((there is statistical relationship of managers adaptation both transactional and transformational Leadership Style)), and the second hypothesis says that ((there is statistical relationship between leadership style and job Satisfaction)) A number of statistical techniques are used to prove the valid of two hypotheses. The results show emphasize the correctness of these hypotheses
Towards a Statistical Alternative to Reduce the Impact of Conservative Constraint of Information Reliability : Case Study
Volume 25, Issue 15, Pages 151-181
This study aims at showing the drawbacks of the conservative on accounting information reliability . Also it aims at defining statistical alternative in which its value will reduce the influence conservative constraint on accounting information reliability . To achieve these aims ,100 accountants in different companies in Basra were surveyed .of these accountants were responded representing about %83 response rate . The study found Iraqi accountant to prefer expected value instead of conservatism constraint. The responses of these accountants represented 83% The study found .that Iraqi accountants prefer the expected value to conservative constraint. Towards aStatistical Alternative to Reduce the Impact of Conservative constraint of Information Reliability Case study Assistant lecturer: Mundir Jabbar Daghir
Volume 25, Issue 15, Pages 184-222
The scientific research and development played an important role in the evolution process of the development in knowledge-based economies.It become one of the key features that drive economies around competition and technological development, but still the reality of scientific research and development in the GCC countries face significant challenges and obstacles, such as the inability to formulate clear policies and specific trends of development, the absence of mechanisms that link output research and development process, the absence of economic incentives for investment . The progress in the field of scientific projects and joint research, israther weak. The weak coordination or cooperation , either for quantitative indicators of the weak funds on research and development in the Gulf Cooperation Council and the proportion of scientific publishing and copyright is not very encouraging
Volume 25, Issue 15, Pages 224-247
Banks everywhere understand that they need to stop operating as a number of solid operational units and act as single integrated enterprise not only their customers are demanding this, but also are the regulators and probably their investors. As this paper shows, the rationale for movement towards the new banking operating environment is compelling and as the NBK (National Bank of Kuwait) and NBO (National Bank of Oman) examples show it is also achievable. The opportunities now exist for banks to overcome the inflexibility and complexity of their traditional operational structure and become true on demand banks. this research only concentrates on the discussion of the requirements of the technology and security . The background of the E-bank is described first, then the need for the Internet Banking, followed by some strategies of how to address the technical and security requirements to help the E-bank to set up the business online.