Author: Faten Hatem

The Impact of Human Resources on The Application of Cloud Accounting

The research aims mainly to demonstrate the role of human resources in the application of cloud accounting services, and in order to achieve this goal, the descriptive analytical approach was used through the use of a questionnaire to analyze the opinion of the research sample. The results of the research showed that human resources are a major factor in the application of cloud accounting programs and services, if they contribute positively to the development of the practical experience of accountants and employees in the organization that uses cloud accounting programs. In light of the above, the research recommended emphasizing the importance of cloud accounting and benefiting from the experiences of countries that have previously applied it, and training, developing and preparing qualified cadres to use cloud accounting programs. DOI : https://resmilitaris.net/menu-script/index.php/resmilitaris/article/view/1333

A Study On Risk Free Rate In The Context Of Indian Financial Market

It is not easy to identify the risk free rate in the context of developing countries like India , neither through both local and international investors’ investigation. However in Indian financial market, there is availability of government securities, hence the rate of return on that securities shall be viable to be considered on the risk free status. To study, a standard risk free rate shall be available, once rate of return on the US treasury is considered by most of investors to be riskless rate. Therefore, the objective of stud  is to compare the variability of rate of return on India government bonds with the US treasury’s standard. The data of the 40 months in the year 2008 to 2012 of YTM on the three different maturities of government bonds both in the US and in India . The result indicated that the bonds with maturity of 1 year YTM was not considered as riskless rate due to the high variable in YTM of Indian government. Whereas, YTM on government bonds in India with maturity of 10 years and 20 years can be considered as risk free rate because there was no significant difference between its variability with standard one. DOI : https://resmilitaris.net/menu-script/index.php/resmilitaris/article/view/1301

Environmental factors affecting the application of modern management accounting methods in Iraq

The research aims to identify the most important indoor environmental factors that affect the application of modern management accounting techniques, but in order to achieve this goal is the use of descriptive analytical method through the use of style-resolution display sample opinion in the most important factors that affect the application of modern management accounting methods, Search results have shown that the possession of financial resources and human resources capable of efficient management of financial resources face the best position to reduce their costs, as financial resources is one of the most important resources for the establishment of any project, many decisions such as building a new plant or the production of a new product …. etc, it is necessary to have a significant impact on the future of the project success or perhaps failing, so it must be based Organization estimates the needs of the funds for the coming period in the light of future plans and apply systems of financial control covers all financial aspects of the organization, like that of any organization can not do any project Without an administrative efficient and specialized structure exploit the time to check the efficiency and effectiveness of all available resources in the organization and thus will increase with the passage of time the organization culture the existence of human resources that work as a team one hand in all aspects of the organization can not be part of the overall team to achieve anything without that integrates the work of human resources in all parts of the organization . DOI : https://www.iasj.net/iasj/article/119377