علي هلال ونيون الزيادي

Research aims to interest in intellectual knowledge by materiality of it as an asset with the rest of the other assets shown in the balance sheet to Iraqi companies and their impact on financial performance. In order to achieve that goal this research is applied to a sample of industrial companies operating in the financial markets for the financial period 2011-2018 by analysing the amount of financial expenditures on intellectual assets. This research extracts the materiality compared with other assets and looks at its impact on financial performance, as well as summing up the search after the analysis regarding the strong relationship between the increased interest of Iraqi industrial companies in intellectual assets and the increase in performance financially and will offer proposals that develop the future capabilities.

Abstract The research contributes to the statement of the interim financial reporting entries and international standards issued regarding their preparation, and the extent to which progress reports have played a role in ensuring the reliability of the accounting information contained therein, as well as the relevance of that information to the decisions of shareholders and other stakeholders, Finally, the research shows the extent to which the companies listed on the Iraq Stock Exchange adhere to International Standard No. 34, "progress Financial Reports, and in order to achieve the objectives of the research, the following hypothesis has been tested" that there is a commitment by the companies listed on the Iraq Stock Exchange to the requirements of International Standard No. 34). The financial progress reports in their preparation, disclosure and at the time contribute to increasing the ability of investors, creditors and others to recognize the profitability and cash flows and their financial position". The companies listed on the Iraq Stock Exchange (the formal market) representing the sectors (banking, industrial and agricultural communications, hotels, services, insurance) were selected and constitute 53 companies listed for the period 2012 to 2018. One of the companies operating on the Iraq Stock Exchange is contributing to the preparation of progress reports, with the insurance sector ranked first and the second sector (services and agriculture) at 100,100 (83.3%) each, third rank banking sector (%73.6%), fourth-ranked telecommunications sector (%66.6), fifth-ranked hotel sector (%55.5), industrial sector (%50) and recommended The researcher added that all companies listed in the Iraqi stock market should be obliged to apply the international standard number 34 and issue deterrent penalties against those who violate the application, in order to serve the users of the decisions to practice.

The research aims to show the importance of concurrent engineering technique in enhancing the supply chain efficiency and reducing its costs. The Baghdad Tourism hotel suffers from many problems, including the inappropriate price and poor quality of services that render to customers. There are many tourist services provided efficiently by competitors in hospitality sector to the customer. This factor has led customers to go to other rival companies, decreasing in revenues and the loss of the competitive advantage. Supply chain costs rises lead to higher total tourism service costs. The research uses a statistical questionnaire depended on individuals of the research sample consist of (60) individuals in the company to hypothesis testing by a statistical program (SPSS). Findings significantly showed that Costs of supply chain activities can be reduced if services rendered carried out concurrently by eliminating similar activities. Concurrent engineering is tool enhances supply chain capabilities by reducing the costs and increasing the revenues. The statistical analysis showed that the general average of research variables in which the calculated value of (T) amounted to (6.786) which is greater than the tabled value of (T) amounted to (1.671) with a degree of freedom (59) and a significant level (5%). This leads to accept the research hypothesis. This study shows the concepts of concurrent engineering and supply chain Integrated. Many of the previous studies refer to the study of concurrent engineering or supply chain separately. The research presents important recommendations represented by the need to use the technique of concurrent engineering to reduce the supply chain costs such as purchase, transportation, storage and quality costs. These recommendations develop the company's future performance

هدفت الدراسة الى تحديد مفهوم وقياس ملاءمة قيمة المعلومات المحاسبية لعينة من المصارف المدرجة في سوق العراق للأوراق المالية .و تمثلت عينة الدراسة بـ 17 مصرفا" مدرجا" في سوق العراق للأوراق المالية للمدة من 2006 الى 2015. و تم الاعتماد على نموذج السعر لقياس ملاءمة قيمة المعلومات. وقد توصلت الدراسة الى عدة استنتاجات منها ان الارباح التشغيلية والقيمة الدفترية تعدان ذات قيم ملاءمة لمتوسط سعر السهم واوصت الدراسة بضرورة تكثيف الجهود بين الجهات ذات العلاقة المتمثلة بسوق العراق للأوراق المالية ومجلس المعايير المحاسبية والرقابية والمنظمات المهنية المحاسبية لغرض المتابعة المستمرة لمدى توافر ملاءمة القيمة في المعلومات المحاسبية المبلغ عنها . الكلمات الدالة :,ملاءمة قيمة المعلومات المحاسبية , ملاءمة الارباح التشغيلية , ملاءمة القيمة الدفترية ,سوق العراق للأوراق المالية . Abstract The study aimed to explaining the measure a relevant of value of the accounting information for a sample of the banks listed in the Iraqi stock exchange. The study sample is consisted (17) banks listed in the Iraqi stock exchange from 2006 to 2015. The price model was used to measure the relevant of accounting information value. The study found several conclusions, including: Operational profits and book value are a values that are relevant to the average share price. The study recommended that Intensifying efforts among the Iraq Stock Exchange , the Board of Accounting and Auditing Standards ,and professional accounting organizations for determining the methods and procedures that used as the of . The continuous follow-up of the availability of value relevance in the reported accounting information. Keywords:, value Relevance of accounting information, Relevance Operational profits, Relevance book value, Iraqi Stock Exchange.

International Journal of Advances in Engineering and Management (IJAEM)

Purpose: The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses. Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008). Design/methodology/approach: The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019. Findings: The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced. Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital. Originality/value: The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteri

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