Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual

          Seeks this research is to clarify the role played by TQM represented Bmngaradtha (commitment and support of senior management of the philosophy of TQM, strategic planning for the overall quality, focus on the customer, continuous improvement, post workers, training and rehabilitation of workers) to achieve sustainable competitive advantage represented by dimensions (estimated intrinsic , creative culture, information technology, strategic flexibility), research has relied on the views of a sample of managers working in the Iraqi public insurance company. So identified research problem in answering the following questions: "What is the size of visualization owned by managers in the co

Analytical Hierarchy Process (AHP) belongs to the family of Multiple Criteria Decision Making (MCDM)  and has, recently, received a wide popularity in decision making regarding supplier selection.  The objective of this study is to apply the methodology of AHP on selecting suppliers to supply materials for the  Geological Survey and Mining  Company (GSMC).  Criteria for rating the suppliers and pairwise comparisons were identified by the members of the Tenders Analysis Committee (TAC). In order to judge the internal validity of the AHP, it was applied manually on a sample of fourteen tenders that were analyzed  and executed between 2004-2007, then an interactive computerized  package was developed 

This study Concentrates on modern variable in the human resources management that is Core Competency.

The field study is two of Public organizations, The first is Educational Baghdad Hospital, the other is the state Company for Batteries industry, the problem of the study determincs some questions and hypotheses. The data was Collected by questionnaire which Contains six Core Competences leader ship, Communication, frontline execution, development, innovation and self management .

The sample contains (26) doctores and (28) heads of departments in  the company.

The study points out many conclusions, the main of it, there is significant differences amon

هدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا

Background: Atherosclerosis is well known related to age and certain cardiovascular diseases. Aging is one reason of arteries function deterioration which can cause loss of compliance and plaque accumulation, this effect increases by the presence of certain diseases such as hypertension and diabetes disease. Aim: To investigate the reduction of blood supply to the brain in patients with diabetes and hypertension with age and the role of resistive index in the diagnosis of reduced blood flow. Method: Patients with both diseases diabetic and hypertension were classified according to their age to identify the progression of the disease and factors influencing the carotid artery blood flow. By using ultrasound and standard Doppler techniq