Abstract

The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

ناقش البحث في طياته عدداً من القضايا الرئيسة المتعلقة بالتقييم الاستراتيجي والإطار العام للخطة الاستراتيجية المقترحة لشركة نفط ميسان للسنوات الخمس المقبلة (2020_2024)، وهدف هذا البحث يتمحور في تقييم عملية صياغة استراتيجية شركة نفط ميسان لتحديد نقاط القوة وتعضيدها ومواطن الضعف ومحاولة معالجتها لتجنب الوقوع بها عند وضع استراتيجية للسنوات القادمة، وعلى هذا الاساس فان مشكلة البحث تكمن في مدى نجاح الاستراتي

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

Information Technology has become one of the Most Prominent tools in the Era of Technology and Telecommunication of our Digital World. For that Reasons most Organizations had taken the tools Adapted to their Present and Future Directions and for the Improvement for it's Operations and Workability in Internal or External Enviroment. Consequently the Points of Strength Beats the Weakness and as Result of Increase Opportunities and Decrease the Threats Facing these Organizations. This Search has been made to test the Existence or not Existence role of the Information Network Technologies that Include {Internet and Extranet} in Application of Information Technology t

Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H

    The research aimed to study the financial markets liquidity and returns of common stocks , Take the research  the theoretical concepts  associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks  Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns  of common stocks  to traded companies in which , Using th

     The research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact

The research is a vision of the future of industry in Iraq, so it is may be outside the ceiling of the capabilities of the Iraqi economy, and therefore it is exaggerated. Therefore, future plans must be applicable through the availability of capabilities. Everyone knows that the financial and administrative corruption and mismanagement of resources are the main cause of the inefficiency of the industrial sector, and the failure to exercise its real role in achieving economic development.; as well as the political situation and the dominance of parties and their insistence on addressing positions that have a strong relationship in managing the economic sector that has a significant impact on drawing the economic map in its current

  Survival analysis is the analysis of data that are in the form of times from the origin of time until the occurrence of the end event, and in medical research, the origin of time is the date of registration of the individual or the patient in a study such as clinical trials to compare two types of medicine or more if the endpoint It is the death of the patient or the disappearance of the individual. The data resulting from this process is called survival times. But if the end is not death, the resulting data is called time data until the event. That is, survival analysis is one of the statistical steps and procedures for analyzing data when the adopted variable is time to event and time. It could be d

The main object 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 is that there is a dearth of studies examining how talent management techniques affect organizational ingenuity. The research adopted the descriptive analytical approach to study the phenomenon thoroughly. The questionnaire was the main tool for collecting data and information. The research sample included heads of academic departments, administration directors, and divisional officials in the colleges

Purpose: The current research aims to identify the impact of knowledge sharing on organizational performance with a sample in the Ministry of Education/ the Directorate of Education of First Karkh.

Theoretical framework: Knowledge sharing is one of the key factors that contribute to improving organizational performance through exchanging of knowledge and experiences among employees. It highlights the importance of this process in developing and improving performance in a changeable environment.

Design/methodology/approach: This study was conducted in the Directorate of Education, First Karkh, Baghdad, with 187 legitimate questionnaires that were analyzed using  superior st

Purpose: The current study aims to identify the impact of e-commerce with digital marketing in airline reservation offices in the Republic of Iraq. The study consists of two main variables: the independent variable that included e-commerce, which consisted of four dimensions: Business-to-Business, Consumer-to-Business, and Consumer-to. - Consumer, Business-to-Government, and the dependent variable represents digital marketing, the dimensions of which are: website design, social media marketing, search engine optimization, and email marketing.

Theoretical Framework: Upon on Maaroof, A. (2021) This study highlights the importance of e-commerce and digital marketing, such as booking corners during di

Purpose: Using an appropriate analytical method to deal with time series containing linear and nonlinear compounds and minimizing nonstationary in order to obtain good modeling and more reliable forecasts.

Theoretical framework: Many methodologies have been developed in the past to perform time series forecasting, including those presented by the two scientists (Box and Jenkins) and known as (ARIMA) models (Box et al., 2015), It gives more reliable forecasts when analyzing time series for linear compounds, but they are less suitable when dealing with nonlinear compounds that characterize real-world problems. This causes an increase in forecasting error, so it has recently been demonstrated use of

Purpose: This study aimed to identify the strategic information system and its role and reflections on sustainable development by identifying the level of appreciation and interest of the researched organization in the strategic information system and its dimensions and in sustainable development and its dimensions.

Theoretical framework: Recent studies reported good results in university workers and the use of management information systems to improve the requirements of sustainable development and its contexts in universities.

Design/methodology/approach: The descriptive analytical approach was adopted for the study in the research community by distributing a questionnaire to a random sam

Purpose: This research aims to identify the concept, importance, and objectives of Joint Audit (JA) and the impact of JA on Audit Quality (AQ).

Theoretical framework: This researcher relied on the basic concepts of agency theory and the problems emerging from it, as the JA came to reduce these problems in a way that contributes to achieving AQ.

Methodology: This researcher relied on the questionnaire form to collect information, using the statistical program SPSS to analyze the questionnaire forms. The study included the JA variable as an independent variable. In contrast, the dependent variable included AQ in terms of the dimension of the auditor's independence, the auditor's performance,

Purpose: The impact of customs taxes in supporting and protecting the domestic product and domestic industry.

Conceptual framework: The paper dealt with the study of the role of customs taxes in the development of the industrial sector in Iraq, and the conceptual and theoretical framework of the industrial sector.

Design /methodology /methodology: We analyzed the role of customs taxes in the development of the industrial sector in Iraq during the period 2004 - 2022.

Results: The study resulted in a set of results,  most important of which lies in that the volume of customs tax revenues is low, and that's why that the Iraqi economy is considered as a

Purpose: Measuring and analyzing the relationship between external debt and economic growth in Iraq. Theoretical framework: The research dealt with the external debt and its impact on economic growth in Iraq. Iraq is one of the countries that suffers from the problem of external debt and its use to finance consumer spending. The research problem can be formulated as the absence of specific standards to guide financial policy in Iraq, especially the optimal size of debt and how to spend the debt in a way that achieves economic growth.

Design/methodology/approach: The research relied on the deductive inference method based on theoretical foundations, descriptive and quantitative ana

The Estimation Of The Reliability Function Depends On The Accuracy Of The Data Used To Estimate The Parameters Of The Probability distribution, and Because Some Data Suffer from a Skew in their Data to Estimate the Parameters and Calculate the Reliability Function in light of the Presence of Some Skew in the Data, there must be a Distribution that has flexibility in dealing with that Data. As in the data of Diyala Company for Electrical Industries, as it was observed that there was a positive twisting in the data collected from the Power and Machinery Department, which required distribution that deals with those data and searches for methods that accommodate this problem and lead to accurate estimates of the reliability function,

الغرض من هذه الدراسة تقييم أثر العدالة التنظيمية على التطوير التنظيمي باستخدام التخطيط الاستراتيجي كمتغير وسيط. لذا فإن السؤال الرئيسي لمشكلة الدراسة الحالية هو هل ما إذا كانت للعدالة التنظيمية أهمية كبيرة يمكن أن تعزز التطوير التنظيمي بشكل استراتيجي. كدراسة حالة، أجريت دراسة وصفية وتحليلية تطبيقية على دائرة صحة الرصافة في بغداد. إذ شملت الدراسة (182) فردا في المستويات الإدارية في دائرة صحة بغداد الرصافة ال

المقدمة

تجدد الاهتمام بموضوع نوعية حياة العمل (Quality of life) الذي يرمز له اختصارا (QWL)، في السنوات الأخيرة الماضية، وبمطلع الألفية الثالثة على وجه التحديد، من قبل الباحثين الأكاديميين والمهتمين الممارسين في منظمات الأعمال، وذلك بوصفهم إليه بأنه أهم مصادر الرضا للعاملين، والعنصر المميز لبيئة عمل منظمة ما عن غيرها. وهنا، قد برزت الاضطلاع بالمسؤولية الأخ

The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic  sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum  revenues as an essential  resource of financing government expenditure , as  the contribution of petroleum  sector in GDP is large in proportions to other economic sectors  contribution.

 The relationship between investing government expenditure, and non-oil GDP  is about to be not existent during the

Food industries are variety to include number of agricultural products (plantbotential and animal) which can be manufactured locally, thus, Iraqi market is full by different types of food products from neighbor countries, because of un equivalence and inability of competence, in away to cover (90%) average of local request need under commercial  opening.

In Iraq although its importance, this industry suffers from difficulties, the most important one is the rising  in  products costs, shortage in agricultural products, experience, and qualification, besides, the challenges , by flooding market in food products and what are contained of higher competitive features from quality and prices side

The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava