The success of any institution must be based on means to protect its resources and assets from the waste, loss, misuse and the availability of accurate and reliable data by accounting reports to increase its operational efficiency, namely, that the internal control system is considered as a safety valve for top management in any economic unit. The problem is represented by the need for an efficient system, so to ensure its success, there must exist external parties which monitor and evaluate the performance because of its importance by following clear criteria. So, the research problem came to address performance evaluation indicators which are set by the Federal Board of Supreme Audit (FBSA) and identify the extent of its contribution t

ﺣﻘﻮق اﻻﻧﺴﺎن ﺣﻘﻮق ﻣﺮﺗﺒﻄﺔ ﺑﺤﺮﯾﺔ وﻛﺮاﻣﺔ اﻻﻧﺴﺎن واﻟﺘﻲ ﺗﻀﻤﻨﮭﺎ اﻟﺴﻠﻄﺎت اﻟﻌﺎﻣﺔ وﺟﺎءت اﻟﻤﻮاﺛﯿﻖ اﻟﺪوﻟﯿﺔ واﻻﻗﻠﯿﻤﯿﺔ واﻟﺪﺳﺎﺗﯿﺮ ﻟﻠﺘﺄﻛﯿﺪ ﻋﻠﻰ اھﻤﯿﺔ ھﺬا اﻟﻤﻮﺿﻮع وﺑﻘﺪر ﺗﻌﻠﻖ اﻟﻤﻮﺿﻮع ﻓﻲ اﻟﻤﺮأة اﻟﻌﺮﺑﯿﺔ ﻋﺎﻣﺔ اﻟﻌﺮاﻗﯿﺔ ﺑﺸﻜﻞ ﺧﺎص، ان ﺣﻘﻮﻗﮭﺎ ﺗﺸﮭﺪ ﺗﻘﺪﻣﺎً ﻣﻠﺤﻮﻇﺎً ﻓﻲ اﻟﺴﻨﻮات اﻻﺧﯿﺮة ﻧﺘﯿﺠﺔ ﺛﻮرات اﻟﻮﻋﻲ اﻟﺤﺎﺻﻠﺔ ﻓﻲ اﻟﻮﻃﻦ اﻟﻌﺮﺑﻲ، اذ ﺷ

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

Negotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.

Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.

To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R²) were used.

 A Number of conclusions were

    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

Objectives: The aim of the study is to evaluate the information of caregivers concerned emergency care for the elderly and to identify the relationship between caregiver information and their educational level, years of service and training courses. Methodology: A quasi-experimental study was conducted in the Geriatric Care Home in Baghdad City (the governmental and private geriatric care home ) for the period from October, 14th , 2018 to March, 20th , 2019 to find the effectiveness of the instructional program on caregivers knowledge about emergency care for the elderly.. A purposive sample (non-probability) was consisting of (30) males and females caregivers, the sample was selected from geriatric care home in Baghdad city .To implemen

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic