Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),

The study was carried out at field agriculture in Baghdad–Iraq in 2015. For purpose evaluated the performance the selected implements tillage, suitable tire pressure and speed tractor under silt clay loam to measured Effective field capacity, Actual Time for plowing One Donam ( hr), Appearance Tillage ( number of clods > 10 cm), Fuel consumption measure in two unit (L/Donam and L/hr) and Machinery Unit Energy Requirement ( kw.hr / Donam). Split – split plot design under randomized complete block design with three replications using Least Significant Design 5 % was used. Three factor used in this experiment included Two types of plows included Chisel and Disk plows which represented main plot, Three Tires Inflation Pressure was second fa

The current study examines the combined impacts of ultrasonic waves and nano silica (NS) on reducing the viscosity Sharqy Baghdad heavy crude oil with an API gravity of 20.32. NS of an average particle size of 59.93 nm and 563.23 m²/g surface area were produced utilizing the sol-gel technique from Iraqi sand. The XRD analysis indicates the existence of an amorphous silica, the SEM analysis showed that NS tends to agglomerate, and the FTIR spectra exhibited the presence of siloxane and silanol groups. In addition, the TGA analysis demonstrated a total weight loss of 15.62%, validating the thermal stability of the NS. The experiments included a study of the impact of ultrasonic power, exposure time, duty cycle, temperature, and the c

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Today, problems of spatial data integration have been further complicated by the rapid development in communication technologies and the increasing amount of available data sources on the World Wide Web. Thus, web-based geospatial data sources can be managed by different communities and the data themselves can vary in respect to quality, coverage, and purpose. Integrating such multiple geospatial datasets remains a challenge for geospatial data consumers. This paper concentrates on the integration of geometric and classification schemes for official data, such as Ordnance Survey (OS) national mapping data, with volunteered geographic information (VGI) data, such as the data derived from the OpenStreetMap (OSM) project. Useful descriptions o

This field experiment was conducted at Research Station B, Department of Horticulture and Landscape Engineering, College of Agricultural Engineering Sciences, University of Baghdad, Jadiriyah during the fall season of 2019-2020 to evaluate the effect of cultivation dates and soil fertilization source on the growth, yield and quality of broccoli. A split plot design within the RCBD design with three replicates was applied as the Max F1 hybrid broccoli seedlings were transferred to the field at two dates 25, Sep. 2019 and 15, Oct. 2019, which were symbolized as A and B, respectively, and occupied at the main plot. After two weeks of cultivation, the soil fertilizers were applied three times during the season in 20 days between each applicati