Volume 28, Issue 21, Autumn 2011, Page 12-310
Volume 28, Issue 21, Pages 12-46
In history ,the emergence of state have connected ,in its modern shape ,with the development which occurred in the political system in Europe since sixteenth century . In that time ,the state imposed its power on the feudalism princes and reduced its authority . Therefore , it emerge three types for the state .The first was the welfare state ,the second socialism ,and the third was the developing state . The role of state in society is considered to be very important ,especially in distribution the national income for the benefit of justice .
In Iraq there was and still there is no real role in dealing with the problem of poverty, reform the infrastructure and carrying out the justice . The research concentrated on the poverty and how to measure it in Iraq , in addition to showing the state role in Iraq economy . Also ,there was a connection between the state role in improving the poverty in Iraq and the decided strategies and policies to solve that , namely ;
-The Ration Card
- Redistribution of income
-Get rid of corruption
-Return of public sector role –
-Short – run Borrowing
Volume 28, Issue 21, Pages 47-80
Government Units play a vital role in executing a large number of projects with vast amount of money. This promote the control of these expenditures through directives and regulations issued by the ministry of finance and other regulatory authorities. The information is a corner stone by which executing is done as intended.he research is an attempt to evaluate the output of the government accounting system in meeting the demand of users of the system, to achieve this the researcher uses the descriptive- analytical method to describe the output of the governmental accounting system and the users,and complement this by designing of a questionnaire to collect the data .The conclusions of the research are;
1- there is an agreement among international organizations around the objectives of governmental accounting system , I.e. the providing of information to users.
2- There is a consensus amount users assort the output of governmental accounting system. This is apparent by the statistical analysis since there is no significant statistical difference among uses of the system. The main recommendations of the research as;
1-There is a necessity in provide ,complete and full reports to meet the users with relevant information
2- A major emphasis should be put on the account system to provide information related to planning, control and performance evaluation due to the major changes in IRQI environment in recent years
The future of the workforce in light of the restructuring of the Iraqi economy and international Almngarat
Volume 28, Issue 21, Pages 81-115
Volume 28, Issue 21, Pages 116-159
This study aims at unveiling the relation between the Accounting Standard and the Corporation Governance. To make this objective true, the researcher presented the previous studies about the financial Accounting Standard and Corporation Governance. He also designed a questioner format which included eight aspect, these are: general information,Transparency, Disclosure Method, Information Context, Fortune, Accountability, Fairness and Dependence. That Result had proven, accounting to this study, that the accounting standard has a role for the availability of Transparency, Disclosure Method, Information Context,Fortune, Accountability, Fairness and Dependence. Therefore, this standard has an essential role in the availability Corporation Governance
Volume 28, Issue 21, Pages 160-210
That money laundering was and continues a global phenomenon threaten economic growth and sustainable development of countries as economic crimes,which are more dangerous because of its negative effects, especially in the economic cycle of any country,in addition to being pollution financial and banking institutions,it also polluted community for being used financial institutions and banking through the ignorance of these institutions in such activities and crimes.The issue of the emergence of this phenomenon, many economists do not agree on a specific time for the beginning of its appearance,as some critics blame the nature of the process, which includes the concealment of funds from the forfeitures or tax evasion is some of them have been smuggled outside the country,which is supposed to be of the procedures or laws that remote control or acquisition,where it is invested and the legitimization of that was the result of unlawful acts(such as theft, embezzlement,drug trafficking, prostitution or slavery, or betrayal of trust, and arms trafficking, cyber crime, kidnapping,or robbery and the theft of antiquities..etc.)Therefore,the perpetrators of these crimes are turning to countries where banking systems are not stringent with regard to the flow of funds inflows and outflows.Works all over the world warheads to attract foreign cash and investment,and provide many advantages such as ensuring a degree of confidentiality in the accounts and financial transactions to ensure the application of laws and regulations which ensure the integrity of the financial system and protect it from money laundering crimes,and in this regard,the much of the world to fight the crime of money laundering through the development of systems and strict laws to combat money laundering.But Iraq has not been familiar with this phenomenon before, and it was found a few cases, as happened in the late eighties(the subject of freight cars)as well as front companies (SAMCO)in the mid-nineties,but after the occupation of Iraq in2003has become a common phenomenon because of the absence of the government and derail their financial institutions and legal and service on the one hand and the internationalization of the global economy and the growth of international financial markets on the other
The Relationship Between the External Oversight with Governance In Iraqi Companies " Field Study in a simple of Joint Stock Companies
Volume 28, Issue 21, Pages 211-238
There are many great companies were collapsed due to inaccuracy of there a financial system specially in the last time after happen the global financial crisis witch this a huge events lead to loss the financial rights for the clients of the great companies and to persons has a relationships with the effected loss companies therefore this helped to of there role to loss a trust of economy persons with the avowed financial lists witch was avowed from these companies.Therefore this causes lead to needs for creating a new financial style as like a governance concept which this item represents to the ideal solution and unitary to evasive on all negativisms in account works performance and it is a result of absence the skills of financial technical for companies’ clients. So because the Iraq was own more of contribution companies and in same time that’s not fall in the troubles of financial global collapses so the Iraq interested from the financials mistakes of companies of author countries therefore the researcher of this paper was prepared the idea to discuss the role of financial controls in contribution companies and in same time to application the governance concept in these companies. So this paper aim to explain the governance concept meaning and refer to the relationships between the external financials control and the governance as like a one of supports of achievements their targets and in same time explaining the domain of academics role for reaching the information about the governance concept meaning to public economy persons which there available in governmental and private companies and establishments.So the best and important results which was the researcher find out are great magnetic in financial technical square for applying the governance concept in the governmental and private companies in Iraq specially from economy observers and investors in the companies, so in the other hand the applying of governance concept that lead to confirming the explanations which is help to supply a minute and clear works economic environment for investors wherein the data and information is being more accuracy and clear ,so the external financial control is a best of support implement for applying of governance concept to reach to the high accuracy of required results therefore the researcher was fixed a many recommendations as follow that it is to much important to adopting a governmental decision by government headship and financial investment board refer to must be applying the governance in all Iraqi contribution companies to evasive on the administration and financial depravity phenomena and in same time must be available a minute and clear norm for insist of necessity to applying the governance concept which was issue from Iraqi account norm , and the academics have a good role to explain this useful concept to all economy persons via holding the sessions in commercial and technical fields
Small and medium enterprises In Iraq , Its Importance Constraints , and The requirements of Its development
Volume 28, Issue 21, Pages 216-257
Unanimously studies on small and medium enterprises on the importance of these projects in the economic development being the main driver of their increase in GDP and improve the balance of payments, small and medium-scale enterprises can jump to economic growth even in the poorest countries. Due importance to it is able to provide jobs and increase the added value, as it contributes to these projects by 55% of the added value achieved by the developed economies, and the composition of relations overlap between economic sectors and encourage a spirit of innovation and creativity, invention and exploitation of local resources and expand markets and develop human resources and technological and enhance competitiveness. But those projects faced many obstacles in Iraq, which led to their ability to meet the needs of local markets of different goods and thus gave a reason for traders to carry out import of manufactured goods which reflected negatively on the reality of the industrial sector and led to reduced activity of these projects and their development
Volume 28, Issue 21, Pages 258-284
Reflects the performance of analytical procedures by comparing the existing relationships between the data for the purposes of determining the reasonableness of the recorded values, and those data can be financial or non-financial data relating to the customer or linked Dabiq customer data may be derived from previous years or from the budget or the current year. Used the analytical review of the audit process in the planning and implementation to prepare the report, which helps in determining the nature, extent and timing of audit procedures in the determination of other distinctive elements that need special attention during the audit. It highlights the importance of using analytical review to improve the audit process.
The research aims to present the theoretical framework of analytical review in terms of concept and strategy of the species and stages of the audit are used as well as identifying the duties of the auditor thereon, and the factors that affect the reliability of the most important and what are its advantages. In practice, it has been tested over the use of procedures in the analytical review work Altdqiqi by the auditor identified the Iraqi as well as on the expertise of the auditor of Iraq and its impact on the use of analytical review procedures. To achieve these goals has been designed questionnaire was distributed to members of the research sample of practicing auditors for the auditing profession in Iraq and after the data analysis and hypothesis testing the researcher to a number of the most important conclusions That auditors in Iraq are using simple analytical audit procedures when auditing the financial statements of a relatively high degree compared to complex analytical procedures that require knowledge of various statistical methods.
The researcher recommends the need to apply analytical procedures at the planning stage and in all other stages of the audit, as well as encourage the auditors through the development of training programs and continuing education to greater use of analytical review to improve the performance of the audit process
Volume 28, Issue 21, Pages 285-310
Fertility is one of the most important factors that effect the population growth as well as mortality and migration , therefore the high rate of growth attributed to the high fertility . The total fertility rate 6.2 birth to every woman for population in 1987 .
The rate dropped to 5. 7 birth for population in 1997 , so population growth declined from 3. 13% in 1987 to 3. 5% in 1997 . Despite the decline , fertility rate still high in Iraq compared to many countries .The study included all provinces and baspd on published data in books and reports of Iraq`s numan development ror 2008, the survey of living conditions for 2004, and population census for 1987 and 1997 , where the correlation matrix cestimated that reflect the relation ship between fertility rate and a set of demographic , economic and social variables , their relation ship between each other . and estimate the effects on the response variabl which is the total fertility rate throuh the use of regresjion analysis