The public procurement crisis in Iraq plays a fundamental role in the delay in the implementation of construction projects at different stages of project bidding (pre, during, and after). The procurement system of any country plays an important role in economic growth and revival. The paper aims to use the fuzzy logic inference model to predict the impact of the public procurement crisis (relative importance index and Likert scale) was carried out at the beginning to determine the most important parameters that affect construction projects, the fuzzy analytical hierarchy process (FAHP) to set up, and finally, the fuzzy decision maker's (FDM) verification of the parameter for comparison with reality. Sixty-five

Twelve species of Tubuliferous thrips, of the family Phlaeothripidae had been reported from Iraq. Two of these were reported previously, Haplothrips cerealis Priesner, by El-Haidari and Daoud 1971 and Haplothrips tritici kurdjumov by Al-Ali 1977 and the rest were recorded for the first time: these are Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday); Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner; Haplothrips pharao Priesner; Phlaeothrips sycomri Priesner; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall); Dolicholepta micrurus (Bagnall). Number of insec

This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche

This paper focuses on the most important element of scientific research: the research problem which is confined to the concept of concern or concern surrounding the researcher about any event or phenomenon or issue paper and need to be studied and addressed in order to find solutions for them, to influence the most scientific research steps from asking questions and formulating hypotheses, to employ suitable methods and tools to choose the research and sample community, to employ measurement and analysis tools. This problem calls for a great effort by the researcher intellectually or materially to develop solutions.

چکیده

کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای

       Most of the literature on the management and application terkzat waved the last period on large organizations was the negligence  of  knowledge management in small organizations where research aims to find out knowleddge management, small projects  In oxygen Ahli plant in Iraq, and the fact the role of knowledge management in small projects from the standpoint of employees in order to achieve this used production method results.  The results showed that knowledge management has a role in the high level of productivity during the years 2010-2013. The results showed that knowledge management has a role in the high level of productivity during the years 2

Diversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadershi

Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.

The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approa

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

Modern trends have appeared recently in educational thought that call for the achievement of the outcomes of the educational process. Some of these trends are the development of individual thinking skills, considering the individual differences, and learning basic skills. The five-year learning cycle is one of these models. It is called as five-year learning cycle because it passes through five stages. These five stages are: (operate - discover - clarify - expand – Evaluate), which make the learner as the main axis for activating thinking processes. This can be done by organizing study materials through research, investigation, and identifying concepts by himself, as in learning sports skills that depend on motor performance and teamwork,