Abstarct

The integration of the information systems and the accounting information system with the human resources aid to measure the worth of the human resources in a financial way and contribute in the planning of that resources on the level of the economic unity and on the national level through the contribution in the putting of the employment polices and what joints it of polices, emigration organizing, Wages, promotions, and appraisals in a scientific way.The system of human resources accounting data is one branch of the accounting data, concern the founding of all the historical, current and future information which relate to the human resources, then introduce it to the concern sides whether they are internal or external to declare the worth of the human resources which is considered the

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The study is built on a basic assumption stated that paradigms are vary with international environments because of their variation in knowledge components . The study has concentrated on seeking forces upon scientific thought , as the most important psychological processes , which the scientific community individuals depended upon interpreting phenomena with predicting their relationships and future effects . These interpretations are considered as a major behavior of paradigms . According to this study, paradigms are the sources of forces on a scientific thought, which basically, begins with the epistemology background of the scientific community individuals and their initial factors that are formed by cultural and social geneses . Paradigms are restricted by the political, legal and economic forces of that environment and activated by other forces such as social needs and requirements, technological development or economic crises . In addition to the nature of a basic scientific Knowledge which scientific community individuals depend on them in recognizing fields of science .

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The production of products suitable to the needs of customers and low cost is the onlyway to remain the economic unit in the labor market, because the incompatibility ofproducts will lead to the emergence of untapped energies (human and material) to bearthe cost of the production units, which leads to high cost of the unit produced and thusreduce sales Although untapped energy costs are one of the hidden costs of externalfailure, improving product quality will lead to their elimination. The aim of the researchis to demonstrate the knowledge pillars of quality costs, as well as the role of improvingThe research was based on a key premise (improving the quality of economic productshelps reduce unused energy costs). The research draws on a number of importantconclusions. One of the hidden costs of external failure is the unused energy costs. It mayamount to 90% of the total cost of external failure, which is directly related to the numberof units returned from customers, which arise because of the customer's reluctance to buyproducts of the economic unit as a result of receiving products inappropriate for use. Themost important recommendation is to use the Taguchi quality loss function to calculate

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The agency theory is based on the contractual relationship between the shareholdersand the executive departments. The first party (the principal) entrusts the second party(the management) to manage and invest their money for the purpose of maximizingreturns and on the basis of the wages and incentives that are agreed upon. Managementto exploit and monopolize the information it owns to achieve personal benefits withoutpaying attention to the damages caused to shareholders' rights.

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

This study aims to demonstrate the effect of applying the open records accountingmethod on increasing the competitive advantage in the Sudanese industrialestablishments, and to achieve the goal the researchers used the statistical program(SPSS) to analyze the data obtained from the survey form that was distributed to a sampleof the Sudanese industrial establishments, and after using methods Descriptive AnalysisThe hypotheses were tested, and the study reached a set of results, including: that themethod of accounting for open records has led to its application to reduce the cost ofproduction in the establishments of the study sample, the study also recommendedworking on generalizing the application of the method of accounting for open records onSudanese industrial facilities for the purpose of reducing the cost of production andincrease competitive advantage.

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

In light of the circumstances experienced by Iraq, which were represented by multiplewars and the economic blockade during the defunct regime, and fueled sectarian conflictand the emergence of terrorism after the fall of that regime, all of these conditionscombined generated a state of financial and administrative corruption that affected theeconomic and social situation of the country and in response to that case the state baptizedTo establish more than one supervisory body as well as the Federal Financial SupervisionBureau, the supreme audit body in Iraq to combat and reduce financial and administrativecorruption, the research community was represented by external oversight bodies in Iraqrepresented by the Federal Financial Supervision Bureau and the Integrity Commission,and The Air Inspector General, was used as a tool in the style of the questionnairepractical side.The current study aims to explain the role of integration between external oversightbodies, and the study concluded a set of conclusions, the most important of which (a lackof integration and coordination between external oversight bodies). The study concludedwith a set of recommendations, the most important of which (enhancing integrationbetween the oversight bodies through several paragraphs, the most important of which isjoint planning for oversight work and coordination of roles).

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The aim of the research is to study the possibility of the citizen and civil society in Iraqaccessing financial data on public revenues, expenditures and debts, by making thegovernment provide budget documents in a timely manner, as well as citizen participationin various stages of preparing and implementing the public budget, despite the Ministryof Finance launching a site The open budget portal, but Iraq still gets the late ranks in theinternational survey of the open budget due to the existence of a number of obstacles tomaking data available at the appropriate time and the lack of opportunities for citizens toprepare and monitor the budget as well as counting The legislative committees examineand publish reports on the analysis of the Executive Authority’s budget proposal via theInternet or not to publish the final accounts report via the Internet and then the researchhas concluded that Iraq lacks the application of financial transparency standards in theperiod (2010-2017), and it was recommended that we should benefit from the expertiseInternational institutions for the purpose of enhancing financial transparency in Iraq,strengthening oversight institutions as well as making available the required documents.

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The tagged research (the effect of the relationship of total quality costs and the valuechain on improving the performance of economic units) aims to find solutions to theresearch problem which is (the extent of the ability of managers in economic units to takethe necessary measures to increase spending on prevention costs starting with thepurchase of raw materials from suppliers and through activities Research anddevelopment, design and production and the extent of their ability to reduce spending onevaluation costs and internal and external failure, starting from suppliers and passingthrough the value chain activities to customer service and the extent of their ability toprovide feedback from the customer to know the extent of the impact For information onthe reputation of the economic unit, and the difficulty in calculating and measuring hiddenquality costs because of the large part of the costs of external failure and the impact of allthis on the customer and his opinion on the products of the economic unit), and to achievethe goals of research and find solutions to the problem, the basic hypothesis has beenformulated that ( The existence of the correlation between the components of total qualitycosts and all stages of the value chain helps provide indicators through which we canidentify the performance of economic units and the extent to which performance can be

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The research aims to determine the common costs in an accurate manner, then choosethe appropriate way to distribute the shared costs over the common products in a way thatensures the accurate calculation of the costs of these products, in a way that helps theeconomic unit in rationalizing the decisions. On 12/31/2017, the research concluded thatthere is a possibility to determine the common costs in the research sample factory andthen distribute them to the common products. In addition, there is a possibility to usethese data to calculate the costs of the joint products correctly and thus rationalize theoperational decisions.

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex

Abstarct

The current research adopted an important topic linking the unexploited energycosts that most Iraqi economic units suffer from because the customer delivered productsthat are not suitable for use by reducing costs, after measuring them according to thequality loss function Taguchi. Its effect on cost reduction, and the research is based onthe main hypothesis that the use of the Taguchi quality loss function helps economic unitsmeasure unexploited energy costs and thus reduce costs. The research reached a set of themost important conclusions, unexploited energy costs are one of the hidden costs ofexternal failure, which may reach 90% of the total costs of external failure, whoserelationship is directly to the number of units returned from customers, which arisebecause of the customer's reluctance to buy products Economic unity as a result ofreceiving products that are not suitable for its use. As for the most importantrecommendations, economic units should use the Taguchi quality loss function tocalculate unexploited energy costs (hidden quality costs) without other methods, becausethey depend on mathematical processes and are free from bias and personal appreciation,and if data cannot be provided then depend on the market research method or themultiplier.

Keywords

Export bibliographic record

Choose an application

• Reference Manager
• EndNote
• BibTex