دور تبني معيار المحاسبة الدولي IAS 19 في تحقيق رضا الموظفين في البيئة العراقية
Other Title(s)
The role of adopting IAS 19 in achieving employee satisfaction in the Iraqi environment
Joint Authors
عمر إبراهيم محمد
ههلكورد محمد علي
غازي عثمان محمود
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 15, Issue 48، ج. 2 (31 Dec. 2019), pp.82-104, 23 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2019-12-31
Country of Publication
Iraq
No. of Pages
23
Main Subjects
Business Administration
Economy and Commerce
Topics
- Social security
- International economic integration
- National accounting
- Public sector
- Financial markets
- Human resources
- Public enterprises
- Civil service
- International standards
- International accounting standard
- International accounting
Abstract EN
Human resources are the most important resource for any economic unit in the world today and one of the most important factors to achieve its objectives.
With the developments in the capital market for this was the trend towards accounting treatments derived from international standards, which have a significant impact on the process of assessing these benefits in the Iraqi economic units.
The research reached a set of results, the most important of which are: The pension bonus and pension are determined based on the employee's pension service and his salary, and therefore require that the percentage of deductions (pensions) vary, It is not fair and equitable that all employees are equal in the percentage of deduction, despite the difference in their job titles and job grades, The study concluded with several recommendations, the most important of which is the necessity of updating the law of the salaries of state employees and the public sector and the civil service law through issuing unified legal texts for employee benefits to be committed by the state departments and all public sector companies, in addition to the possibility of investing the income of the fund's affiliation in the form of shares in companies.
Or in the form of housing units that are owned by employees within certain limits.
American Psychological Association (APA)
عمر إبراهيم محمد وههلكورد محمد علي وغازي عثمان محمود. 2019. دور تبني معيار المحاسبة الدولي IAS 19 في تحقيق رضا الموظفين في البيئة العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 15، ع. 48، ج. 2، ص ص. 82-104.
https://search.emarefa.net/detail/BIM-1026921
Modern Language Association (MLA)
عمر إبراهيم محمد....[و آخرون]. دور تبني معيار المحاسبة الدولي IAS 19 في تحقيق رضا الموظفين في البيئة العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 15، ع. 48، ج. 2 (2019)، ص ص. 82-104.
https://search.emarefa.net/detail/BIM-1026921
American Medical Association (AMA)
عمر إبراهيم محمد وههلكورد محمد علي وغازي عثمان محمود. دور تبني معيار المحاسبة الدولي IAS 19 في تحقيق رضا الموظفين في البيئة العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2019. مج. 15، ع. 48، ج. 2، ص ص. 82-104.
https://search.emarefa.net/detail/BIM-1026921
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1026921