The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

Abstract

        This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.

The researchers have taken refuge in the process of assessing the performance of the check list which included global i

     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate

 Foreign direct investment has seen increasing interest worldwide, especially in developing economies. However, statistics have shown that Yemen received fluctuating FDI inflows during the period under study. Against this background, this research seeks to determine the relationship and impact of interest rates on FDI flows. The study also found other determinants that greatly affected FDI inflows in Yemen for the period 1990-2018. Study data collected from the World Bank and International Monetary Fund databases. It also ensured that the time series were made balanced and interconnected, and then the Auto Regressive Distributed Lag method used in the analysis. The results showed that the interest rates and

The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control

The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

The present study aimed to investigate the effect of re-operations engineering business in continuous improvement, as the rapid development of service activities generally private and the great diversity in the goals of its operations and programs of the university and the service has led to the increasing importance of re-operations engineering business as well as continuous improvement so began to study the relationship between the re engineering and continuous improvement of university service, and applied study on a sample of professors from the faculties of administration, economics and law. Find and reach to several conclusions, notably that the preparation of the teaching staff training sessions on how to use modern teaching

Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c