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. Originality/value: we scale has been developed to examine the measurement of the performance of accounting units level of the research sample under the Federal quality Model European (EFQM). Findings: That these units are located at the first level of the model, which is the lowest level at which economic unit can emerge, which indicates that the economic unit must give priority to improvement, as it was noted that this performance had an effective impact in achieving an effective control environment in the unit the research sample, and this means that the level of performance, whatever its quality, it affects the control environment, except that whenever The quality was high and the effect was better.
The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp
... Show MoreThe aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i
... Show MoreCurrent research aims to analyze the relationship and impact of the explanatory variable transcendental leadership, which includes dimensions (values and attitudes, behavior, spirituality, vision and hope/faith) in the responsive variable university performance dimensions (relationships and resources available, human capital development, scientific research, community service). Field research for the leaders of a number of colleges of the University of Baghdad of the deans of the colleges of research and assistants of deans and heads of departments, the main research problem was the important question (what is the role of transcendent leadership in promotin
... Show MoreThe results of the analysis showed that there is a correlation between ISO 9001 and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid respon
... Show Moreتعد المبارزة أحد الألعاب الرياضية التي يتأثر فيها الأداء بتطور القدرات الخاصة بالأداء ومنها تحمل (سرعة وقوة الأداء ),وأن أكثر الأساليب السابقة في تدريب تطوير تحمل(سرعة وقوة الأداء) بالمبارزة تكون على ارض صلبة مثل الخشب والألمنيوم آو الإسفلت وفي بعض القاعات يكون التارتان, وظل هذا الأسلوب لفترات طويلة في العراق ،حيث تستخدم تدريبات الإثقال التي تعمل على تنمية تحمل القوة . أما في الوقت الحاضر فقد ظهر اتجاه حديث في
... Show MoreThe main topic of this study is central around the independence of Jordanian central bank and the extent of the effectiveness at the bank in leading the monetary policy without interferences or pressures from side of the government. the degree of independence of Jordanian central bank was based on the following based hypothesis following ,there is relationship between the independence of the central bank and the legislative and economical indices. the most important recommendations are degree of independence of the Jordan central bank 43.5% is a good one, but it possible to reach a higher degree than this one by to making some modification on the Jordanian central bank law and by the central bank should be more rigid
... Show MoreThe research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regula
... Show MoreThis research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona
... Show MoreThat the building of the national economy depends on the extent of the possibility of transition from the rent economy seeking to increase GDP (GDP1), and the tendency to manage projects with external sources of funding, or allow projects with foreign capital is a necessity. The strategic challenges faced by the economy in countries that have experience in investment projects have faced several factors internal and external for a period of time and not a few and the pressures and difficulties and failures have affected in one way or another on the development work in that country. On this basis, the stakeholders have a role to pay attention to the issue of the feasibility of the pattern of foreign investment in the investment environment
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