{"title":"A proposed Model for the Joint Cost Audit Program in the Gas Industry and Its Impact on the Reliability of the Auditor’s Report","authors":"","doi":"10.52113/6/2021-11-2/131-141","DOIUrl":"https://doi.org/10.52113/6/2021-11-2/131-141","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124377458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Organizational Factors of the Financial Management Structure in Government Institutions and Its Impact on Cash Flows in the Accounting Data","authors":"","doi":"10.52113/6/2021-11-1/78-94","DOIUrl":"https://doi.org/10.52113/6/2021-11-1/78-94","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131952620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis Of the Impact of Monetary Policy Trends on the Components of the Balance Sheet of the Central Bank of Iraq for the Period (2003-2017)","authors":"","doi":"10.52113/6/2020-10-4/262-274","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/262-274","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127024899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pricing The European Option on the Futures of Stock Indices to Hedge the Risks of Price Volatilities : Analytical Study on the Dubai Stock Exchange","authors":"Saad Majeed Al-Janabi","doi":"10.52113/6/2020-10-4/8-18","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/8-18","url":null,"abstract":"This study aimed to shed light on a statement of the hedging strategy with options for futures in the European way and using the (Black Scholes) model of Volatilities in stock prices and their indicators affected as a result, and the role this hedging plays in achieving returns and avoiding loss compared to present sale and purchase. Therefore, the study focused on a number of questions about the problem, for which a number of hypotheses were formulated, the most prominent of which is: (The Black Scholes model is accurate in pricing European options on the futures of stock indices).The study sample consisted of five futures contracts for a number of companies listed on the Dubai Stock Exchange for the period from (2/21/2018 to 3/16/2020). It is worth noting that choosing the Dubai Stock Exchange came as a means and not an end, as the main purpose is to study the Iraqi Stock Exchange and how to develop it using these tools, but for technical reasons related to the absence of scientific awareness required for future options programs on the part of companies on the one hand and by dealers in the market from On the other hand, this creative","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134326472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bank Interest Rate Margin and Its Impact on Bank Deposits and Cash Credit (Loans and Advances) : Iraq, Japan and China as a Sample (2004-2016)","authors":"","doi":"10.52113/6/2020-10-4/203-221","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/203-221","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122903627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of the Auditor in Evaluating the Misstatements Discovered in the Financial Statements in Accordance With Intosai Standard 1450 – Applied Research in the General Company for Grain Processing","authors":"","doi":"10.52113/6/2020-10-4/222-233","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/222-233","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129736864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Electronic Management and Activating Internal Control in Reducing Financial Fraud: An Exploratory Study at the State Company for Textile Industries in Wasit","authors":"","doi":"10.52113/6/2020-10-4/98-111","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/98-111","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133532235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Applying Fair Value Measurement in Enhancing the Value of the Economic Unit","authors":"","doi":"10.52113/6/2020-10-4/186-202","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/186-202","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127444979","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Role Of Talent Management in Educational Service Quality: an Exploratory Study in Sumer University","authors":"","doi":"10.52113/6/2020-10-4/80-97","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/80-97","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117260633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Transformational Leadership and Its Role in Crisis Management: An Analytical Study at Al-Hussein Teaching Hospital","authors":"","doi":"10.52113/6/2020-10-4/36-45","DOIUrl":"https://doi.org/10.52113/6/2020-10-4/36-45","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116573044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}