Search Results for صدام Hashim
Abstract
This research aims to explore the importance of financial analysis and its contribution to enhancing environmental performance evaluation by utilizing financial ratios in financial analysis and addressing environmental issues to improve and maintain the environment and performance of government units. The research problem centres on the negative impact of neglecting financial analysis of financial statements and the financial information they contain regarding environmental performance on making appropriate decisions in performance evaluation. Therefore, the researchers sought to prove the hypothesis that using financial ratios in financial analysis and comparing financial information with non-financial information enhances environmental performance evaluation procedures. The study examined the environmental reality of the Medical City Directorate under the Ministry of Health, which is considered a unit affecting the environment. It involved an analytical review of the issued reports and financial analysis of the budget execution statement. The research concluded that the government unit in question showed weak environmental performance due to insufficient attention to pollution control, affecting most environmental aspects, and failure to apply environmental laws and regulations. Key recommendations include the need to comply with environmental laws and regulations and the necessity of establishing an environmental auditing plan or program to cover all environmental activities of the directorate.
Abstract
The banking crisis occurs in the banking system when cash withdrawals from all types of bank accounts by bank customers suddenly rise, that is, when the bank’s or financial institution’s liabilities are greater than financial assets and then its inability to cover the liabilities, then the cash and its equivalents are not guaranteed. The quality of the loan portfolio and the increase in bad loans from it have an impact on the financial position, and for this reason and in the aftermath of the recent financial crisis (2008), the International Accounting Standards Board, in cooperation with international organizations, issued the International Financial Reporting Standard (9) to recalculate the expected credit losses of financial instruments according to scientific grounds To avoid defaulting in debt repayment, the research focused on the challenges facing commercial and Islamic banks in Iraq in implementing the guiding regulations issued by the Central Bank of Iraq, which mandated the application of the standard as of 2019 in light of the capabilities available in those banks.
With the aim of the research to shed light on the requirements of the standard IFRS-9) and procedures for banks in the application of the standard and the role of the Central Bank of Iraq in monitoring banks to ensure that those requirements are met. The research reached several conclusions, the most important of which is that the timing of the application of the standard is not appropriate due to the circumstances that Iraq is going through, and many commercial activities have stopped due to the outbreak of the Corona virus with the decline in oil prices. 2019 until a later time until the appropriate environment for the application is available
Abstract
This research was conducted in one of the general directorates of the Iraqi Ministry of Electricity, which is the General Directorate of Rusafa Electricity Distribution, for three years (2015, 2016, and 2017). The research focused on the problem of lack of interest in the accounting disclosure of social responsibility in the financial statements in the aforementioned directorate.
The aim of the research is to demonstrate the role of accounting disclosure on social activities carried out by economic units in the financial financial statements, in addition to explaining the role of accounting disclosure on social activities in evaluating the performance of economic units,
The research, through measuring social performance indicators that include financial performance and non-financial (social) performance, reached conclusions, the most important of which is the lack of accounting disclosure about the costs and expenditures of social responsibility despite the fact that the General Directorate for Distribution of Al-Rasafa Electricity bears the expenses of its social performance.
The researcher recommended the necessity of enacting laws and instructions that oblige economic units to pay attention to social performance and allocating the necessary sums in the state’s general budget and disclosing them in the financial statements in order to achieve the goal of social responsibility, which is to achieve the gains that can be achieved. These units are in their nature units aimed at achieving profits.
Abstract
Planning the audit process is one of the basic standards and one of the audit requirements that the external auditor must abide by in order to complete the audit profession and reach the expression of professional opinion and achieve audit quality. The examination of internal control for the entity subject to audit is the first steps taken by the external auditor in order to identify weaknesses and defects in Internal control, which affects the determination of the size, adequacy and suitability of the evidence by using the statistical sampling method and depending on his personal experience. In order to continue carrying out its normal business during the coming period, the external auditor must obtain and evaluate sufficient and appropriate evidence to reach the appropriate conviction, in addition to presenting a set of recommendations, the most important of which is the need to be completely accurate in the external auditor’s report, taking into account the audit risks that lead to expressing an opinion Inappropriate in the financial statements.
Abstract
It aims to analyze, study and discuss the shortcomings of the accounting system, and to achieve this, the descriptive analytical approach was adopted to study the accounting system and determine its main dialogue and its consistency with the requirements of the International Accounting Standard in the Public Sector (IPSAS24) in order to increase the effectiveness of the government accounting system applied in economic units through the use of The relevant international accounting standards, and the research reached a number of conclusions, including those that the government accounting system relies on in recognizing financial transactions and events on the cash basis. Thus, the elements of the financial statements consist of cash receipts, cash payments and cash balances. Because of this basis, the results of the years’ business overlap and may encourage This is on waste, as government units spend their allocations at the end of the fiscal year randomly so that they are not returned to the treasury،The research has several recommendations, including the need to apply the (IPSAS24) standard in government units, through which budget information is presented in the financial statements in order to achieve the qualitative characteristics of the financial statements, in addition to the statement of deviations and their causes and finding the necessary treatments for proper planning of the general budget.
Abstract
One of the most important issues that an economic unit can face is changing accounting policies in light of the diversity of accounting options and alternatives, The aim of the study is to provide an introductory introduction to accounting policies and the impact of changes in accounting policies in accordance with the International Accounting Standard (IAS-2), Changing accounting policy is one of the most important issues that an economic unit can face, The important factors in improving the quality of accounting information in the financial statements through analyzing the relationship between the application of these policies and their accuracy and reliability, The research is based on an analytical study of the financial statements issued by the General Company for Textile and Leather Industries, The research reached a set of conclusions, the most important of which is that since the financial statements prepared by the company, whether based on manual or electronic programs, are not based on accurate information generated through the integrated system, their output does not truly indicate the efficiency and benefits of the company’s operations as a result of the company’s possession of a database, Unified and updated for all data related to the company’s branches, and in particular, with regard to the technical and statistical aspects. As a result of the use of old systems, it has become difficult to quickly and accurately obtain the necessary information as a result of the division and dispersion among the company’s departments, which has made it difficult to review the resulting financial statements, As for the recommendations, the most important of them is the need for all economic units to pay attention to the inventory component because it increases the ability of the economic unit to remain in the market and obtain many revenues for the economic unit