ملخص البحث :

Abstract The aim of this paper is to highlight one of the risks facing the banking system in general and the Iraqi in particular, both Islamic and commercial, resulting from the low liquidity of banks from their safe levels, which expose the bank to a number of effects, especially when exposed to sudden withdrawals through measuring and analyzing the banking liquidity risk of banking and the statement The most important means used to processing these risks, including the adequacy of capital according to the Basel II Accord. Two banks, the National Islamic Bank and the Commercial Bank of Iraq, were selected and the indicators of liquidity risk were used. Statement of the Effect of the Capital Adequacy Tool as a Tool that Contributes to the Absorption of Banking Risks and their Effects in Mitigating Liquidity Risk The indicators were analyzed and tested by testing F, P-value and impact statement through the R2 parameter using the ANOVA analysis. There is a significant effect of the capital adequacy ratio on the liquidity risk of banks and both banks to varying degrees on the basis of which the alternative hypothesis was accepted. The paper also reached the recommendations of the most important of which is the need to achieve a balance between the size of the balances utilized in the various banking fields and what is maintained, Exceed the capital adequacy ratios for the specified rates by the Central Bank of Iraq.

ملخص البحث :

Management accounting has a fundamental and major role in providing management with information to help it perform its functions, especially planning, control and making sound decisions, as it is the mother system for all accounting information. The extent of the company’s commitment to planning budgets in monitoring and evaluating performance. The researcher came to a set of conclusions, the most important of which was the absence of a department specialized in preparing the planning budgets in the company, as well as the absence of a financial and accounting system that meets the requirements of its preparation. The researcher referred to a set of recommendations, the most important of which was the need for the company’s attention Creating a special section for preparing budgets, as well as providing a financial and accounting system that meets the requirements for preparing planning budgets

ملخص البحث :

Trust is the basis of any relationship whether it is on the basis of a family or a society or organization to achieve its objectives, and is one of the most effective administrative tools because it creates the conditions necessary for the success of these units as their existence and persistence depends on achieving their objectives with the presence of individuals who have high confidence and continued loyalty and commitment imposed on Management of the units attention to them and create a proper organizational climate for them. One of the most important elements of the efficiency of this climate is to instill confidence in the people working in the administration of the unit and their colleagues and supervisors and to consolidate them to achieve their commitment and loyalty to their unit. In which the failure of the administration in achieving its objectives of economic activity be motivated to use alternative methods of non-genuine to show their efficiency in the management of the Organization and meet the requirements and this is what the research dealt with in the first of it addresses the organizational confidence management concept of its importance. The second topic deals with creative accounting concept of its causes and methods third side The most important results were the statistical analysis that the sample society has a great knowledge and interest in the research variables and the impact and relationship between organizational trust in the management of the organization and Creative accounting methods

ملخص البحث :

The General Company for Leather Industries is an economic production unit that contributes to supporting the national economy in the field of manufacturing natural leather and exploiting it by producing clothes, shoes and bags based on the principle of economic account and efficiency of investing public funds and its effectiveness in achieving the objectives of the state and raising the performance levels of the national economy in order to achieve the goals of development plans, so the goal of the research is to identify the obstacles facing the General Company for Leather Industries / Baghdad (research sample) which transforms Without agricultural industrial integration with its animal branch and orientation towards imported leather to achieve its objectives despite the existence of tanning factories in the same company through a cost comparison of the product in case of dependence on local leather and application of agricultural industrial integration on the one hand and in case if the skins imported by another and four models of men's shoes (7566,7639, 6730,7545) contained in the company's records in October 2014, and one of the most important findings of the research is that there are many obstacles to agricultural industrial integration that need real solutions from the state and that its application does not achieve The company's objectives of.

ملخص البحث :

Many economic organizations operate freely without paying attention to the negative effects that these activities may cause in the environment in which they operate. As a result of rapid changes and developments in the modern business environment, it is necessary to pay attention to the protection of the environment. Therefore, researchers touched on the subject of accounting measurement and disclosure of environmental costs The efficiency of the performance of industrial establishments through the integration of economic and environmental dimensions in the framework of the proposed disclosure of financial and environmental activities The objective of the research to identify the extent of the company's commitment to accounting for environmental costs and the results showed that the company He explained the environmental costs in the financial statements because of the weakness of the legislation related to environmental disclosure, while reviewing the proposed model for economic and environmental disclosure after the traditional system of the company focused on the economic aspects without taking into account the environmental dimension

ملخص البحث :

تأتي أهمية البحث من أهمية قطاع الخدمات الصحية في المجتمع وأهمية تقويم الأداء فضلا عن الإشارة إلى تقنيات أدارة الكلفة واستخدامها في تقويم أداء المنظمات الخدمية ( المستشفيات ) وصولا إلى المؤشرات المالية وغير المالية التي تستخدم في تقويم الأداء ،تهدف هذه الدراسة الى استخدام الاسلوب الحديث في تقويم الاداء (بطاقة الاداء المتوازن bsc (وكانت عينة الدراسة مستشفى الدكتور كمال السامرائي للسنة 20087.اعتدت الدراسة اسلوبان لقياس الاداء الاول كان اعتماد بطاقة الاداء المتوازن لتقويم الاداء بينما كان الاسلوب الأخر استخدام استمارة الاستقصاء لقياس منظور التعلم والنمو. وقد توصلت هذه الدراسة الى اهم الاستنتاجات التالية : 1.فشل الكادر الطبي والتمريضي والمهني والفني في تحقيق المعايير الصادرة من منظمة الصحة العالمية في تحقيق عدد المرضى والعمليات ووالممرضين لكل طبيب . 2.عدم اهتمام الجهات المسؤولة بالمستشفى ببرامج التعليم المستمر وكذلك عدم الاهتمام بشبكة المعلومات الدولية. اما اهم التوصيات التي اوصت بها الدراسة : 1.ضرورة معالجة النقص في الموارد البشرية من اطباء وصيادلة وممرضين ومهنيين لغرض تحقيق المعايير العالمية. 2.ضرورة اجراء الدورات التدريبيةللاطباء والصيلدلة والممرضينفي داخل وخارج العراق اضافة الى زيادة الاهتمام بشبكة الانترنت واهتمام الافراد بالحاسوب.

ملخص البحث :

This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal and what they reached are the difficulty of accounting for the environment and social costs from final accounts and trail balance to interfere with economic costs with their environment and social goal and social contribution by salaries in the2013 environmental sector was less than the year 2012 for the context of mortality ,deaths and health diseases as a result of pollution in the various types of economic and lower – specific rates and salaries in severe incentives and insurance despite the risk of the site in addition to the inequality of workers in allowance ,gloves helmets for work to protect workers from material ,what is recommended for the research is mandatory incidence of the company using a good technical advice to the use of the evolving cleaning and the equipment of the evolution of the evolving and polyvochemical pollution and the hard walk, and use of clean fuels in the

ملخص البحث :

:Technology has become an important means in the economic, social and political aspect and is the basis for delivering information to the beneficiaries accurately and on time, and technology has evolved with the development of goals and objectives, this is the goal of research to verify the existence of an internal control system that works according to information technology in a number of banks Rashid and Rafidain / Hilla and highlight the role of internal control in the electronic accounting information system and identify weaknesses in its use has reached the researcher to a set of conclusions was one of the most important

ملخص البحث :

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and timely and then to reflect on the decision maker in any center of responsibility.That’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage. 2

ملخص البحث :

To date ,the environment faces many pollutants coming from activities of industrial companies. So, the idea of this research depends on the social and health importance of human life and protection of the environment from the impact of the pollutants. The study aims to clarify the reality of applying social responsibility accounting in Al-Furat company for chemical industries as one of the companies that are generated toxic gases . the results showed weakness in the application of social responsibility accounting towards community service and environmental protection as well as its simple interest in serving the company's employees . the researcher recommended that are the company should study the type of contaminants and determine their causes and as a result of that preserve the environment and protect the community from the impact of pollutants.