standards for Journal Evaluation in the Light of International, Regional and local standards (original) (raw)

2020, International Journal of research in Educational Sciences

The study aimed to build a proposed list of clear standards that could be used to evaluate scientific journals based on international standards. A variety of global, regional and local standards were reviewed, analyzed and discussed, Then the study proposed a list of standards for evaluation the scientific journals.

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Evaluating the Performance Quality of the External Auditor Under the Requirements of International Auditing Standards (ISA220-ISA700) An applied Research in A number of Auditing Offices Operating in Erbil- Kurdistan Region of Iraq

Journal of University of Raparin

The work of the external audit is to provide services for auditing the financial statements and expressing an opinion on the financial statements in the economic units، and as it is known، the parties benefiting from the financial statements are many and many، such as investors، lenders، shareholders، and the government. In order to ensure the correctness and fairness of the financial statements، they must be audited by a person or an auditing institution، and this is what is called an external audit. Here، the importance of external auditing appears in the completion of high-quality and superior work to give reassurance to the parties using the financial statements. The research aims to define the requirements and scope of international auditing standards No. (220) and (700)، as well as assessing the quality of the professional performance of the external auditor by applying to five auditing offices operating in the Kurdistan Region of Iraq - Erbil to find out the strengths and wea...

تطویر الأداء المهنی للمراجع الخارجی وأثره على جودة المراجعة البیئیة - فی ضوء معاییر التعلم المحاسبیة الدولیة- دراسة میدانیة

الفکر المحاسبى

The study aimed to identify the importance of applying international accounting education standards, and its role in developing the quality of the professional performance of the external auditor to review the extent of companies' commitment to the environmental dimension, and the impact of this on improving the quality of the environmental audit, by relying on a questionnaire distributed to a sample of faculty members, external auditors and users of financial reports The study reached an agreement between the investigative opinions of them about the importance of applying accounting education standards, especially continuous professional development and attention to ethical values and rules. The study also found a positive correlation statistically significant between the application The standards of accounting education and improving the quality of the professional performance of the external auditor on the environmental dimension. The study found a positive correlation between setting conditions for admission to accounting education programs and attention to ethical values and rules, evaluation of professional competencies and improving the quality of environmental auditing. The study recommended the need to pay attention to adding curricula on the environment within Accounting education programs, setting a set of rules and ethical values for the environmental dimension, and interest in establishing a specialization for environmental auditing within academic bodies in Egypt interested in research and development in that specialization .

Scientific Output of Rafsanjan University of Medical Sciences Based on Quantitative and Qualitative Indices of Scientometrics Web of Science Database during 2002-2011: A Short Report

Journal of Rafsanjan University of Medical Sciences, 2015

Background and Objective: One of the most common ways of evaluating scientific researchers, and along with it the evaluation of the universities, is the use of scientometric citation databases methods. This quantitative and qualitative study aimed to evaluate the prevalence of scientific researchers in the Web of Science (WOS) database during a ten-year period from 2002 to 2011. Materials and Methods: This descriptive study was conducted using scientometric methods. Sampling in this study was a census method and for data collection Web of Science databases were used. For articles published in the name of Rafsanjan University of Medical Sciences (RUMS) the database WOS was searched over a ten-year period . SPSS version 16 statistical tests were used for statistical analysis. Results: Total number of scientific papers published in the ten-year period examined in this study was 200. The most scientific papers produced by the faculty of RUMS in the WOS database consisted of the original...

تحليل بنود اختبار التصنيف ( دراسة تقويمية في البرنامج الخاص لتعليم اللغة العربية بجامعة مولانا مالك إبراهيم الإسلامية الحكومية بمالانج جاوى الشرقية )

2013

قام البرنامج الخاص لتعليم اللغة العربية باختبار التصنيف على جميع طلابه الجدد من جميع الشعب المختلفة بهدف تصنيفهم إلى عدة الفصول المختلفة حتى يستطيع الطلاب التعلم داخل الصف حسب مستوياتهم اللغوية، وسهل على هذا البرنامج الخاص في وضع المواد الدراسية والطريقة التعليمية واستراتيجياتها. وبعد ملاحظة الباحث أن النتيجة لم تدل على الأهدف المرجوة من حيث مازال هناك الطالب جلس في الفصل المتقدم لكنه ضعيف في اللغة العربية خاصة في الكلام، وعكس ذلك هناك طالب جلس في الفصل المتوسط والمتقدم لكنه ماهر في اللغة. وبناء على المشكلة السابقة فأراد هذا البحث معرفة بنود اختبار التصنيف في البرنامج الخاص لتعليم اللغة العربية بجامعة مولانا مالك إبراهيم الإسلامية الحكومية مالانج من حيث مستوى ثبات الاختبار وصعوبته وتمييزه. واستخدم الباحث في هذا البحث المنهج الوصفي التقويمي بالمدخل الكمي. واستخدم الباحث البرنامج الحاسوبي Anates V4 في بحثه. ونتيجة هذا البحث تدل على أن اختبار التصنيف في البرنامج الخاص لتعليم اللغة العربية بجامعة مولانا مالك إبراهيم الإسلامية الحكومية بمالانج للعام الدراسي 2012/2013م جيد، من حيث نتيجة م...

A proposed method for applying hedge accounting for foreign currency fluctuation risks on accordance international financial reporting standards and their reflection on accounting information quality in the Iraqi environment Abstract

Journal of Economics and Administrative Sciences, 2018

The aim of this study is to clarify the concept of hedge accounting, foreign currency transactions and the problems arising from dealing with them, and to highlight the local and international accounting rules related to hedge accounting to reduce the risks of fluctuations in the currency exchange rates of the units by developing the financial reporting of local units in accordance with international reporting standards To achieve this objective, a sample of Iraqi units was selected to be exposed to the risks of fluctuations in foreign exchange rates, The study reached a number of conclusions, the most important of which are: Many companies and banks in the local environment a lot of losses due to fluctuations in the exchange rates of foreign currency. Hedge accounting is a mechanism to avoid the risks faced by the unit through the use of financial instruments of derivatives, the study recommended that: The Iraqi units should use hedge accounting to address the risks faced by the un...

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