The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the societ

       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

This research raised the strategic selection factors and dimensions of the quality of higher education and what the nature of their relationship and has been collecting a sample search from the technological University of president scientific departments and administrative and scientific associates and chiefs of branches This research aims at studying factors affecting the strategic selection effects these factors in the quality of higher education and the combination of these factors has been identified as a group of selected dimensions of quality of higher education and study link relationships and affecting factors and strategic selection of (risk, previous strategies, resources, time, considerations and internal trends) and d

The organizations, represented by its Management, are working hard in various ways to identify the environmental disturbances that occur in their environment and to investigate and follow up the movement of these disturbances and to respond to them through the decisions they make in an attempt to keep pace with the work and sustainability of their activities, including those decisions, marketing decisions taken by the environmental disturbulence in the market of the organization, the inability of these organizations to read the indicators of these disturbulence correctly displays their marketing effectiveness to vibration and decline in the negative.The current research is based on a fundamental problem that envi

Abstract

        This current research aims to make theoretical frame for the thoughts and principle knowledge for high performance work system ،also trying to know the role that high performance work system practices which is (Effective staffing، comprehensive training، providing work career، and employee participation) play to enhance the  organization effectiveness ، although knowing the principles of high performance work system which is: (Shared Information، Knowledge Development Performance and Reward linkage Egalitarianism)and its effect on the organizations. As well as defining the special concept of High performance wo

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

     The research aims to prepare a preliminary feasibility study that shows the importance of preliminary feasibility study in investment decision making, carrying out of the local demand of service provided in accordance with international standards and statement of investment opportunities available to the private sector in several investment methods. In order to reach the objectives of the study was adopted as a method of partial analysis at the level of economic unity through the study demand, supply, costs, economic and social profitability.

      The health sector in Iraq is one of the service sectors facing today a continuous deficiency

The research aims to identify ways of upgrading the quality level of university education at the Middle Technical University in light of its application for the National Ranking project for the quality of Iraqi universities in order to obtain advanced grades among the Iraqi universities , Which is qualified to enter the Ranking of universities worldwide, through displaying the mechanism of the Application of  National Ranking project for the quality of Iraqi universities in the Middle Technical University and its formations consisting of (5) technical colleges and (11) technical institute.

        The results of the application showed several observations: The most

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve

            This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain

In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's  as the new method suggest , and explain some of missing  Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use  simulation procedure .           

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

The main purpose of this research is to test the effect of talent management strategies on organizational ingenuity in several colleges of the University of Baghdad (College of Physical Education for Girls, College of Physical Education and Physical Sciences, Main College of Fine Arts, and the sub-college of fine arts). The research problem was diagnosed through the most important questions (What is the extent of awareness and adoption of talent management strategies and organizational ingenuity in the organizations under study?). The research adopted the descriptive analytical approach in order to study the phenomenon thoroughly. The questionnaire was the main tool for collecting data and information. The research samp

Purpose: The purpose of the research was to determine if psychological empowerment might be regarded as a critical component in raising employees' contextual performance in the workplace. Or do other elements come into play when defining professional performance?

Theoretical framework: The goal of the study was to draw attention to how crucial contextual performance and psychological empowerment are as fundamental management ideas in the area under investigation.

Design/methodology/approach: The research used a descriptive methodology, resolution-based tool analysis, tabulation, and analysis using a ready statistical software. (SPSS). The Office of the Shia Endowment/Admini

The research sample is the Iraqi Central Bank. It aims to identify the initiatives of the Iraqi Central Bank, indicating loan size and financial allocations provided to the private industrial sector, besides learning this sector's contribution to the national economy after implementing these initiatives to address the research problem, which is that the private industrial sector suffers from many problems and difficulties, the most important of which is the financing problem for economic reasons, and here comes the role of the Central Bank of Iraq through its initiatives in supporting the economic sectors including the private industrial sector. The research is based on the hypothesis that the Iraqi Central Bank, through its initiatives,

Purpose: The aim of this study was to determine the importance of waste recycling in addressing economic, social and environmental problems facing most countries of the world, especially developing countries, including Iraq, Where Iraq has not developed a recycling strategy for waste considering the economic and climatic changes that the world is witnessing with the increase in population growth rates and the expansion of cities.

Theoretical Framework: Many economists, such as (Kirrchher J., & et al., 2017; Murray, A., & et al., 2015; Prieto-Sandoval V. & et al., 2018; Williams, 2013) have also highlighted the importance of practices in production and waste management, to provide a new

Purpose: This study investigates the factors influencing the decision to use Apple Pay in Vietnam. It seeks to understand how various perceptions and expectations shape consumer behavior toward adopting wireless payment systems.

Theoretical framework: The research framework is built upon established theories related to technology acceptance and consumer behavior. Key influencing factors examined include Security Perception, Utility Perception, Performance Expectation, Usage Attitude, Ecosystem, and Ease of Use.

Design/methodology/approach: A mixed-methods approach was utilized, combining qualitative and quantitative research methods. A survey was conducted with a sample of

Purpose: Measuring the connection between the effect of the (EX) and GDP in Iraq.

Theoretical Framework: The research addressed the impact of the exchange rate on Iraq's gross domestic product. The research problem revolves around the lack of an exchange rate policy that stimulates investment and production as a result of the economic challenges that Iraq is suffering from, especially since the exchange rate is linked to the trends of the general budget and imports, which led to the weakness of the impact of this monetary instrument on the economy. Therefore, the research raises the problem of whether the exchange rate used in Iraq impacts the gross domestic product.

Design/Methodol

Purpose: This research emphasizes the need for the organization to redistribute powers and responsibilities internally, empower its human resources, and grant it various powers to present the opinions and proposals necessary to achieve this.

Theoretical Framework: According to researchers (Ritchie-Dunham & Puente, 2008), the organization needs to establish its roots in its surrounding environment, it needs to strengthen its mental image and recognize the role that strategic clarity plays in achieving this.

Design/Methodology/Approach: Analysis of study data in three colleges (2023-2024), using strategic clarity in its components (clarity of goals, clarity of organizatio

Purpose: This paper aims to measure poverty in Iraq and its sub-indicators using a multidimensional methodology. It also examines the robustness and sensitivity of the estimated indicators and models the determinants of poverty through a binary logistic regression approach.

Theoretical framework: Poverty is commonly measured through two primary methodologies. The first is a one-dimensional approach, which defines poverty as insufficient income to meet a specific set of needs required for a decent standard of living. The second is a multidimensional approach, which aligns with Amartya Sen's capabilities framework. Sen conceptualizes poverty as "the deprivation of basic capabilities rather than mere

Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

When scheduling rules become incapable to tackle the presence of a variety of unexpected disruptions frequently occurred in manufacturing systems,  it is necessary to develop a reactive schedule which can absorb the effects of such disruptions. Such responding requires efficient strategies, policies, and methods to controlling production & maintaining high shop performance. This can be achieved through rescheduling task which defined as an essential operating function to efficiently tackle and response to uncertainties and unexpected events. The framework proposed in this study consists of rescheduling approaches, strategies, policies, and techniques, which represents a guideline for most manufacturing companies operatin

   ان التمويل النقدي سياسة جديدة من المناقشات الاقتصادية والسياسية والمتعلقة بتمويل الانفاق الحكومي ، اذ انها تتعلق بشأن شرعية البنوك المركزية في الاقتصادات الليبرالية والنامية ، وحتى عام 2008 كان النظر الى الضرائب (النفط في الدول الريعية) واصدار الديون وتجاهل التمويل النقدي طريقة معقولة لفهم توازن الموازنة العامة – او تمويل العجز – حيث قامت الحكومات بتمويل نفسها اما عن طريق فرض الضرائب في ال

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

The research considers The Analysis Dimensions of The organizational citizen ship Behavior for a sample of the Faculty of the university of Baghdad through the five Dimensions of citizenship ((Altruism– couscientiosness– sportsmanship courtesy– civic virtue))

The sample contains (120) professor from four colleges of the Baghdad university.

The most Important conelusion is the rise of citizenship behavior level for the Iraqi professor through his generaliaed compliance for most dimensions of the citizenship behavior the most important recommanelations  presenteel in research is the encouragement and development for this behavior because of its oby viosis impact on the p

In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

The Artificial Neural Network methodology is a very important & new subjects that build's the models for Analyzing, Data Evaluation, Forecasting & Controlling without depending on an old model or classic statistic method that describe the behavior of statistic phenomenon, the methodology works by simulating the data to reach a robust optimum model that represent the statistic phenomenon & we can use the model in any time & states, we used the Box-Jenkins (ARMAX) approach for comparing, in this paper depends on the received power to build a robust model for forecasting, analyzing & controlling in the sod power, the received power come from

Abstract

The objective of this research is to analyze the relationship between the strategic planning for human resources and career path, and I have tested Search the Ministry of  Health and some health centers headquarters in the Karkh district, that is applied in sample Consist of (45) Deputy Director, Head of Depts, Departmental Manager, and health center Manager.

Find interested in studying the two subjects are important and vital, at the level of organizations at the present time, namely the strategic planning of human resources and career path. To achieve the objectives of the research was designed Qusestionnair (31) items to collect  Primary data. and collected t