Publications
استعمال تقنيات انترنت الاشياء في تحليل التكاليف الصناعية وتحسين العمليات دراسة حالة قطاع النفط والغاز
Dec 6, 2025Journal مجلة الكوت للاقتصاد والعلوم الادارية
Publisher University of Kirkuk
Issue 57
Volume 17
يهدف البحث الى دراسة تأثير تقنيات انترنت الاشياء على تحليل التكاليف الصناعية وتحسين العمليات في شركة الاستكشافات النفطية مع التركيز على كفاءة اصول الانتاج وتأثيرها على التكاليف التشغيلية . تم جمع البيانات في الوقت الفعلي من ابار النفط بأستعمال اجهزة استشعار متقدمة وتحليلها عبر منصات ذكاء الاعمال لاستخلاص رؤى دقيقة حول الاداء والتكاليف
The Relationship Between the Use of Fair Accounting Methods and Accuracy of Financial Assets Valuation Through Effective Accounting Disclosure: an Applied Study of Najma AL-Samawah Cement Company
Apr 30, 2025Journal International Journal of Financial, Administrative, and Economic Sciences
Publisher VSRP
DOI https://doi.org/10.59992/IJFAES.2025.v4n4p8
Issue 4
Volume 4
This research aims to examine the impact of fair accounting on the accuracy of financial asset valuation, the role of accounting disclosure in enhancing the reliability of financial statements, and analyzing the relationship between the level of accounting disclosure and the accuracy of financial valuation. It also highlights the challenges facing financial institutions in adopting this approach, particularly regarding the provision of accurate data that supports fair valuation. The importance of this research lies in analyzing the relationship between fair accounting and the accuracy of financial asset valuation, and the role of accounting disclosure in achieving financial information transparency and enhancing its reliability. The research problem is to examine the relationship between the use of fair accounting methods and the accuracy of financial asset valuation through effective accounting disclosure. The research concludes that the application of fair accounting contributes to improving the credibility of financial statements, reducing accounting biases, increasing investor and stakeholder confidence, and improving the efficiency of financial markets. However, the success of this application depends on several factors, including the level of accounting disclosure, the availability of market data, and companies’ compliance with international accounting standards. The study also revealed that institutions that invest in enhancing accounting disclosure and improving the accuracy of financial valuations enjoy greater competitiveness in financial markets. The study recommended improving the company’s financial disclosure systems by adopting the latest global practices, in line with International Financial Reporting Standards (IFRS). To ensure the effective application of fair accounting, it is recommended to provide ongoing training programs for accountants and administrators on the latest developments in this field.
The Role of Cloud Computing in Improving Production Costs and the Speed of Financial Reports: A Case Study of Iraq Steel Karbala
Jan 6, 2025Journal NTU Journal for Administrative and Human Sciences
Publisher Northern Technical University
DOI https://doi.org/10.56286/ntujahs
Issue 2
Volume 5
The study aims to study the impact of cloud computing on production costs and the speed of financial reporting, by analyzing its role in reducing operational costs and improving financial and administrative performance of organizations. It also seeks to evaluate the effectiveness of this technology in enhancing the accuracy of financial data, supporting strategic decision-making, and achieving cybersecurity, in addition to exploring its flexibility in enabling organizations to adapt to economic and market changes.the study problem is what is the role of cloud computing in improving production costs and the speed of preparing financial reports, and what is the extent of its impact on the efficiency of financial operations within the organization.the study demonstrated that cloud computing helps organizations reduce expenses related to information technology infrastructure. the study also demonstrated that the use of cloud computing enables organizations to prepare financial reports more accurately and in less time. the study concluded that the use of cloud computing helped reduce operational costs by reducing the need to maintain traditional infrastructure and improving energy efficiency. It also helped achieve operational stability, reducing the impact of technical outages on production, and enabled the organization to prepare reports more accurately and in less time.
The Use of Benchmarking in Rationalizing the Decision of Electronic Outsourcing in Order to Reduce the Operational Cost in Industrial Companies: an Applied Study
Dec 1, 2022Journal Tikrit Journal of Administrative and Economic Sciences
Publisher جامعة تكريت- كلية الادارة والاقتصاد
DOI 10.25130/tjaes.17.56.4.6
Issue 56
Volume 17
تأثیر نظام الإفصاح الالكتروني على القرار الاستثماري للشركات المدرجة في سوق المال العراقي
Dec 10, 2020Journal مجلة بحوث الادارة والاقتصاد
Publisher كلية العلوم الاقتصادية, التجارية,وعلوم التسيير , جامعة زيان عاشور بالجلفة
DOI https://doi.org/10.48100/merj.2020.145
Issue 2
Volume 5
تهدف الدراسة الى توضيح مفهوم نظام الافصاح الالكتروني ومتطلبات اتخاذ القرار الاستثماري و بيان درجة الاختلاف بين مستويات الافصاح من شركة الى اخرى واخيرا بيان اثر مستوى الافصاح المحاسبي الالكتروني على القرار الاستثماريللشركات المدرجة في سوق العراق للاوراق المالية
ACTIVITY BASED COSTING
Jul 28, 2017Journal International Journal of Recent Scientific Research
DOI http://dx.doi.org/10.24327/ijrsr.2017.0807.0484
Issue 7
Volume 8
Activity based costing system (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.
ARTIFICIAL NEURAL NETWORK
Jul 28, 2017Journal International Journal of Recent Scientific Research
DOI http://dx.doi.org/10.24327/ijrsr.2017.0807.0484
Issue 7
Volume 8
An Artificial Neural Network (ANN) is an information processing paradigm that is inspired by the way biological nervous systems, such as the brain, process information. The key element of this paradigm is the novel structure of the information processing system. It is composed of a large number of highly interconnected processing elements (neurons) working in unison to solve specific problems. ANNs, like people, learn by example. An ANN is configured for a specific application, such as pattern recognition or data classification, through a learning process. Learning in biological systems involves adjustments to the synaptic connections that exist between the neurons. This is true of ANNs as well.
The Role of Financial Analysis Techniques in Supporting Management Accounting Decisions - A Case Study of the Mass Cement Factory in Sulaymaniyah
Dec 9, 0205Journal University of Kirkuk Journal For Administrative and Economic Science
Publisher ity of Kirkuk
Issue 3
Volume 15
This study aims to identify the most important financial analysis techniques used to support managerial accounting decisions, to examine the impact of using these techniques on the accuracy and credibility of managerial accounting decisions, and to clarify the role of human competencies in effectively activating and benefiting from financial analysis techniques. It also seeks to identify the main institutional and technical factors that support or hinder the use of financial analysis in reports. The importance of this study stems from the vital role that financial analysis plays in improving the quality and effectiveness of managerial accounting decisions within industrial institutions, especially at Mas Cement Factory in Sulaymaniyah. With increasing economic and competitive challenges in the cement industry sector, it has become necessary to adopt advanced financial analysis techniques that enable management to accurately assess financial performance, control costs, and improve resource utilization. The study’s results showed that the use of financial analysis techniques at Mas Cement Factory has a clear positive effect on the quality of managerial accounting decisions. It was observed that reliance on tools such as financial ratios analysis and cost analysis significantly contributes to improving the accuracy and efficiency of decision-making. Furthermore, the results indicated that a higher level of use of these techniques is associated with noticeable improvements in the administrative and financial performance of the factory, emphasizing the importance of enhancing training and developing human competencies to optimally benefit from these tools.