The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

     Quality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .                

   Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers

         To ascertain the stability or instability of time series, three versions of the model proposed by Dickie-Voller were used in this paper. The aim of this study is to explain the extent of the impact of some economic variables such as the supply of money, gross domestic product, national income, after reaching the stability of these variables. The results show that the variable money supply, the GDP variable, and the exchange rate variable were all stable at the level of the first difference in the time series. This means that the series is an integrated first-class series. Hence, the gross fixed capital formation variable, the variable national income, and the variable interest rate

Abstract

This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels. Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salari

The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

An excellent reputation earned by initiating and practicing sustainable business practices has additional benefits, of which are reducing environmental incidents and an improvement in operational efficiency as this has the potential to help firms improve on productivity and bring down operating costs. Taken further, with ever-increasing socially and environmentally-conscious investors and the public alike, this act of natural resources management could have a significant implication on market value and income of the practicing firms.

The above proposition has been supported by sustainable business practices literature that is continuously conversing and deliberating upon the impact of efficient resource d

       Concentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gatheri

The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

    This research aims to review the importance of estimating the nonparametric regression function using so-called Canonical Kernel which depends on re-scale the smoothing parameter, which has a large and important role in Kernel  and give the sound amount of smoothing .

We has been shown the importance of this method through the application of these concepts on real data refer to international exchange rates to the U.S. dollar against the Japanese yen for the period from January 2007 to March 2010. The results demonstrated preference the nonparametric estimator with Gaussian on the other nonparametric and parametric regression estima

The current research aims at testing the relationship between organizational immunity and preventing administrative and financial corruption (AFC) in Iraq. The Statistical Package for the Social Sciences program (R& SPSS) was used to analyse the associated questionnaire data. The research problem has examined how to activate the functions of the organizational immune system to enable it to face organizational risks, attempt to prevent administrative and financial corruption, and access the mechanisms by which to develop organizational immunity. A sample of 161 individuals was taken who worked in the Directorate General of Education, Karbala. Also, it was concluded to a lack of memory function for organizational immunity. In a

 In this paper we introduce several estimators for Binwidth of histogram estimators' .We use simulation technique to compare these estimators .In most cases, the results proved that the rule of thumb estimator is better than other estimators.

The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

The demand for expatriate labor to Iraq increased after 2003 as a result of the openness that Iraq experienced, but this expatriate labor, which was requested at an increasing rate, has had economic, social, and political effects on the Iraqi economy in general, and the Iraqi labor market in particular. This is due to the high rates of unemployment, as most of these expatriate workers cause competition to local labor, and thus cause repercussions on the Iraqi economy as a whole, except for those expatriate workers coming with companies working in the oil sector. Iraq's GDP

Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

The problem of multicollinearity among independent variables in a regression model was addressed in this study using Partial Least Squares (PLS) and Principal Component Analysis (PCA). The influence exerted by multicollinearity can deteriorate the results of regression modeling; that is, it makes the traditional technique OLS less reliable. The research is centered on applying advanced algorithms for Partial Least Squares (SIMPL and O-PLS) as well as for PCA (NIPALS and SVD) on real-life data scenarios, as well as integrating genetic algorithm (GAs) with these algorithms to optimize predictive performance.

The relative efficiency of these methods is evaluated primarily through the amplitude of the Mean Square Error (MSE) used as a

This research explores psychological capitals influence on professional compatibility among its employees in the General Directorate for Administrative Affairs, Ministry of Education, Iraq. Psychological states include self-efficacy, optimism, hope, and flexibility, which are essential in preparing employees so they can adjust accordingly to their professional roles. In addition, it will examine professional compatibility through some of its dimensions such as the nature of work, work environment, relationships with colleagues, and relationships with supervisors.

The research showed a strong impact of positive psychological characteristics, including a proactive attitude and resilience, in the adaptability of an individual in the

This paper investigates the effect of motivation leadership on the performance of succession planning in the Ministry of Education / the First Rusafa Education/ Baghdad. The data was collected for the employees, which was analyzed using the inspirational leadership model. Other dimensions like creating inspiration for followers, future vision, communication, teamwork and mutual trust are also emphasized. The study shows that in order to realize optimal results, there needs to be constant support and supervision from the management. There were problems that were traced in the internal communication that led to this phenomenon. The role of an inspiring leader who is able to utilize the cognitive and behavioral capabilities of an individual

The present study investigates the linkage between strategic leadership practices and quality of work life (QWL) within the Intelligence and Counter-Terrorism Directorate. Data was drawn from 115 freshly acquired respondents from senior and middle management by means of a multi-item questionnaire. The analysis that follows - SPSS, AMOS and SMART PLS V.4 - shows that the Directorate's clear defining of strategic direction and decisive decision making largely affects QWL. The study deduces critical issues pertaining to strategic leadership towards the improvement of work conditions and job security and human capital development where all will lead to better performance by the organization. In summary, strategic leadership practices, includ

This paper describes the financial performance of the banking sector in Iraq using the PATROL early warning model. The research found the strengths and weaknesses in bank operations and forecasted the financial crises using data from 2018 to 2022 to enhance performance. The indicators included capital adequacy, credit risk, profitability, organizational efficiency, and liquidity, with performance rated on a scale from "very good" to "poor." Related findings proved that the Iraqi banks would be entirely successful in financial performance regarding most indicators and scaling-high in capital adequacy, profitability, organization, and liquidity, in accordance with sound management and robust operations. However, credit risk posed challenge

This article aims to discover the influence of Electronic word of mouth (eWOM) on consumer purchase intentions within the context of TikTok Shop, with particular attention given to household products. The motivation behind this study is to explain key variables that determine the role of eWOM as a major driver of consumer behavior in the digital market. A detailed model was also recommended to clearly establish how information perceived as useful and reader attitudes towards shared content influence purchasing behaviors. Conducting a mixed-methods investigation, this study aims at collecting the necessary data on 500 consumers from Ho Chi Minh City, then analyzing it via SPSS 24 and SmartPLS 4. The findings indicate the mediating effect

The research discusses two variables are important, orientation marketing and quality of service, and that the purpose of the research is to see whether the telecom companies applied orientation marketing or not and to what extent is keen to apply it to suit the Iraqi environment as it has been applied research in kork Telecom company and Asia Cell Telecom are sectors service job in the business sector in Iraq, The information was obtained through the design of the questionnaire compatible runway Likert, and distribution (92) questionnaire, which (50) for the company Korek Telecom and (42) of the Asia-Cell, research population sample included a number of staff in the departments and units in the two companies, it has been support

يهدف هذا البحث الى تحليل وتأثير سياسات إدارة الموارد البشرية (كمتغير مستقل) الواردة في برنامج إصلاح القطاع العام على الخدمة المدنية (كمتغير تابع)، وتكمن أهمية البحث في تحقيق وتطبيق المشروعات المختلفة في مجاميع  الإصلاح الخاصة بالقطاعات العامة وبجهاز إدارة الموارد البشرية على وجه الخصوص ، وذلك من خلال تحليل اتجاهات الإدارة وسياساتها و تحديد كافة نقاط القوة والعمل على تحسين وزيادة معدلات كفاءتها والع

In this research weights, which are used, are estimated using General Least Square Estimation to estimate simple linear regression parameters when the depended variable, which is used, consists of two classes attributes variable (for Heteroscedastic problem) depending on Sequential Bayesian Approach instead of the Classical approach used before, Bayes approach provides the mechanism of tackling observations one by one in a sequential way, i .e each new observation will add a new piece of information for estimating the parameter of probability estimation of certain phenomenon of Bernoulli trials who research the depended variable in simple regression  linear equation. in addition to the information deduced from the past exper

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

In this paper, we build a fuzzy classification system for classifying the nutritional status of children under 5 years old in Iraq using the Mamdani method based on input variables such as weight and height to determine the nutritional status of the child. Also, Classifying the nutritional status faces a difficult challenge in the medical field due to uncertainty and ambiguity in the variables and attributes that determine the categories of nutritional status for children, which are relied upon in medical diagnosis to determine the types of malnutrition problems and identify the categories or groups suffering from malnutrition to determine the risks faced by each group or category of children. Malnutrition in children is one of the most

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن

The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21^st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal  developments in the wear .

As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen

Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec