Volume 26, Issue 16, Spring 2009, Page 12-265
The Responsibility of the External Auditor within the standards of legislative assembly of American Accounting : Acase study UAE
Volume 26, Issue 16, Pages 0-0
The need of those who make decisions for information has created the need for demanding for Audit services that aims to a neutral test to the information there for the Audit to play an effective role and It is considered as a necessary process which is to increase the effectiveness of the results and get validity of the financial lists. So, the information must be built on accountancy buses but recently the concept of audit began to expand because it was described as a process of right and of the financial data.
The modern audit nowadays ensures the necessarity of getting control over the reviewing plans the evaluation of performance , increasing the effectiveness levels of the companies, and using the accounting standards that find the suitable requirements.
It is essential to ask for the service of Audit, to find the right view that all lists were corrective action for the financial affairs.
Volume 26, Issue 16, Pages 12-42
The persons who are in charge on the economic planning feel increasingly day after the other that the economic planning dose not reach its object ( goal ) It is accompanied by planning for education and teaching and meets the needs of economists and the educationalists who will be obliged to know the shared fields between them . Therefore the social and the economical changes should be modified by general educational changes .
The research deals with : the relation between the economical and educational planning and the costs in educational Sector , the types of these costs : the current and the capital ones , the direct and the indirect costs , the way of counting the cost unit in educational sector and the cause of cost increasing in this sector . The research also deals with the fund in educational sector ant its sources ( the internal and the external ones ) and any other sources . The research ends with many conclusions and recommendations that are of importance in this field.
Volume 26, Issue 16, Pages 43-57
Most of the reserved Crude oil and gas are found in the southern area in Iraq . The estimations point that it reaches to (280-300) billion unconfirmed Barrel .
The giant oil fields are found in the south .So, it is supposed to develop these fields in order to raise its product to raise the incomes of Iraq from the foreign money for the purposes of growth (development). Most oil fields have technical problems. There are more than one way to develop these oil fields. These ways depend on legal and economic considerations so as to find solutions to the challenges that face the activities of south oil company
Volume 26, Issue 16, Pages 57-80
The American official circles pay a lot of serious and considerable attention to oil condition, especially at the beginning of 1943. This happens due to the expectations and predictions of the very close exhaustion of American oil reserve , which increases Americas worries and fears that lead it to start quick and active procedures. One of these is to protect the American oil reserve from running out quickly .
The American Government started its trials by first ,assuring the continuity of the Arab Gulf oil reserve through its participation in the privilages that the America Companies have got in the region . second , American did this by constructing an official establishment to do this job . Carrier pipelines have been made to pass through the Saudi Arab Kingdom up to the Mediterian harbors . That is why the idea of making the Tab line comes to solve the American oil crisis .
The Economic Application of the Quantitive Methods In The State Company For Petrol Chemical Industries In BasrahThe Economic Application of the Quantitive Methods In The State Company For Petrol Chemical Industries In Basrah
Volume 26, Issue 16, Pages 81-105
Petro chemical state ludustries is ready to take part in the making of the resources of fund available for the national income , in addition to the revenues of oil which will stay as the only resource for the world energy in the long-run . Therefore, it is important to work hardl to find many economic tools to face , the negative effects of the structural disequilibrium of economics . Also, the limitations of the product management will be taken into consideration to develop it by raising the ratio of product and reducing the costs which have a great impact on the petrochemical industries and increasing its productivity . this can be done by using new and modern systems and economic ways , such as linear programming and sensity analysis and so on .All these factors can make the preferable mixture of the chemical materials in making the polymers by using materials which have minimum cost of cause that will increase the profits in future .
The Effect of the information quality on the Customer's : Satisfaction :A survey of the view points of anuwber of Iraqi air lines Company customers
Volume 26, Issue 16, Pages 106-151
Information is one of the most important resources that are introduced by an organization for its customers , at the same time the quality of information represent a competitive advantage which help the organization to satisfy its customers and dominates its current marketing share and expand it in future , this study aims at determining information quality level which is introduced by( Iraqi Airlines Company ) for its customer about departure and arrival appointments ,and measuring its statistical effect in customers satisfaction level , this study is based on a main hypothesis which is (there is significant relationship between information quality and customer satisfaction ) , the study ends with some conclusions like (the weak quality level of (timeliness , content , and figure are dimensions of information . There is significant relationship between information quality and customer satisfaction .
Rules of Professional Behavior and their Impact on Administrative Censorship Level :A field study in Missan Oil Fields
Volume 26, Issue 16, Pages 174-194
The study to shed light on behavior rules and their influence with managerial control level.
It is applied on a sample of managers in the institute of Missan oil fields , and is been based on a basic hypothesis ,that (functional behavior rules associate significantly with managerial control level).
The two researchers used the descriptive method in theoretical part , and the statistical analysis in the practical part ,and for this purpose , a testified questionnaire is developed .
The study point out many conclusions, the most important of which ,(functional behavior rules include positive and clear tend in the institute , especially in the achievement functional tasks with security and faithfull nees ,and in applying systems and laws, so the relationships between functional behavior structures and managerial control level is positive and significant).
The study concluds with a number of recommendations, the most important of which,(managerial control requires raising the level of employees , participation in putting plans and programs and in making managerial control standards
Volume 26, Issue 16, Pages 195-234
The impact of ownership on the financial flexibility to banks(a comparative study of Iraqi Middle East Bank for Investment & Saudi Investment Bank).
This study seeks to give an idea of comprehensive ownership and financial flexibility through a comparative study of a sample of selected banks(Iraqi Middle East Bank for Investment & Saudi Investment Bank).
This study aims to clarify the relationship of the financial flexibility with each profitability ,liquidity and safety. The study and analysis of financial statements to highlight the hidden facts behind the figures and numbers of indicators and financial ratios to reflect the profitability of the bank determine the amount of cash available to it to meet all its obligations and to determine the validity of its financial position .
The results of the study indicated that the level of financial flexibility in Iraqi banks was .The also reached a number of recommendations assert the need to overcome the difficulties faced by Iraqi banks to give them more flexibility to expand and increase the effectiveness of strong
Volume 26, Issue 16, Pages 235-262
This research gives an overview of using fuzzy logic with traditional expert system to design a fuzzy expert system for the determination of electric energy consumed prediction in Arab Gulf countries according to some economic indicators.
The purpose of this paper is to design a fuzzy expert system for modeling the system behavior of electric energy consumed prediction and to indicate the factors which effect the consumed electric energy such as the population and the electric energy generators. This paper explained the Mamdani model which is used in the purposed system.
The proposed fuzzy expert system is used for computing the future demand of the electric energy consumed in Arab Gulf countries . To show the effectiveness of the proposed fuzzy expert system it is compared with another traditional mathematical method. The proposed method gives a close result compared with the normal mathematical method
Volume 26, Issue 16, Pages 263-265