In light of the general inadequacy in the performance of the economic units operating in Iraq, and the contemporary developments in all the various sciences, Iraqi economic units have become obligated to use modern technologies applied around the world. Keeping abreast of these developments is done by moving away from traditional methods of evaluating performance and applying approved and accepted methods of evaluating performance. This will lead to an increase in the efficiency and effectiveness of the activities of economic units. In addition, this drives to reduce production costs. Accordingly, this study aims to clarify the application of the balanced scor

The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough

The current research aims to measure the impact of the skills of human resources management professionals in information technology in Iraqi private banks, as the skills of human resources management professionals constitute the modern trend of banks' interest in employees with outstanding performance, and the presence of information technology in banks is a prerequisite for dealing with the huge amount of data. And converting it into information to support the decision-maker in light of a complex environment, and the field research problem was the presence of a clear lack of interest in the skills of human resource management professionals and the weak adoption of information technology, which was reflected negatively on the compet

This research focuses on the epidemic of Job burnout and seeks to achieve sustainable preeminence among the employees of the University of Baghdad. It also identifies the meaning of the differences between the two genders of males and females according to the variables, and it also does the correlation between the two variables. First, the two researchers developed a test of job burnout that incorporates 18 items, which has been proven to be statistically fit. Moreover, they developed a competitive superiority measure consisting of 22 items in it, and its psychometric properties confirm their fit. The two tools were applied to a sample of 120 employees who were randomly selected from six colleges at the University of Baghdad, alongside univ

This research aims to identify how organizational compatibility, which represents the independent variable, affects higher performance, which is considered a dependent variable, given the importance of these variables in industrial organizations and their clear impact on their stability, survival, and growth in the light of changing environmental challenges.  Where the practical research problem was represented by the weakness of awareness of the importance toward organizational compatibility and its dimensions (organizational loyalty, organizational similarity, affiliation or membership, compatibility with goals, and compatibility with values), which is meant by the individual's compatibility with the organization in which he/she w

  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

        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

Human values are the most important concepts that the interest of society has to relay on these conceptual values. Any society will not be stabilized unless adheres to the right principles and values, all nations need such principles and values to stabilize. If any society doesn’t implement the human values that monotheistic religions urges equality between human, the far the society from the religious principles, the less there would be valence between human. The valence is urgent necessity in the current time. The far people get away from values and principles, the more they lose their freedom and dignity, therefore individual has to live with dignity and respect through the adherence to these values and principles. Apparently, equal

The research aims to diagnose the shortcomings and weaknesses in applying the dimensions of the quality of work life and the extent of their impact on employees’ attitudes and behaviors, and thus their relationship to enhancing their core competencies. The scientific value of the research stems from highlighting the importance of the dimensions of the quality of professional life in improving the productive efficiency of workers in the public sector and raising the level of organizational performance. Because the quality of working life plays an important role in enhancing the core competencies of employees in the public sector, it can also be an incentive or a disincentive for any employee by adapting to the economic and social condit