Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

Rudimentary non-communicating functional uterine horn with unicornuate uterus, originating from anomalous embryological development of one Mullerian duct, is prone to different complications either at the gynecological or obstetrical level such as chronic pelvic pain, hematometra, subfertility and decreased quality of life. This unique case report presents a 14-year-old female with a history of severe chronic pelvic pain. She was diagnosed with Familial Mediterranean Fever (FMF) and had an appendectomy for suspected appendicitis within the symptoms’ interval. Ultrasound showed a right 5*6 cm right complex cystic mass assuming ovarian in place. She underwent a suspected endometrioma cystectomy operation and was diagnosed with left unico

        The elastic transverse electron scattering form factors have been studied for the ¹¹Li   nucleus using the Two- Frequency Shell Model (TFSM) approach. The single-particle wave functions of harmonic-oscillator (HO) potential are used with two different oscillator parameters b_core and b_halo. According to this model, the core nucleons of ⁹Li nucleus are assumed to move in the model space of spsdpf. The outer halo (2-neutron) in ¹¹Li is assumed to move in the pure 1p_1/2, 1d_5/2, 2s_1/2 orbit. The shell model calculations are carried ou

Experiments have been conducted to study the local and average heat transfer by mixed
convection for hydrodynamically fully developed, thermally developing and fully developed
laminar upward air flow in an inclined annulus with adiabatic inner cast iron tube and uniform
heated outer aluminum tube with an aspect ratio ( Ω = 0.72) and (L/Dh≈40) for both calming and
test sections). A wide range of Reynolds number from 859 to 2024 has been covered, and heat
flux has been varied from 159 W/m2 to 812 W/m2 (these values of heat flux and Reynolds
number gave Richardson number range from 0.03 to 0.٣٨), with angles of annulus inclination
φ =0o (horizontal position), φ =60o (inclined position), and φ =90o (vertical posi