Emad Ghafouri Abdel-Najjar College of Administration and Economics, University of Wasit Abstract AbstractBanking credit has an important role in supporting the process of Economical development, and the credit activity has a great and distinctive importance to succeed the commercial Banks for directing most their abilities toward the administration of credit in successful way. The Banking […]

Al-Fateh Al-Amin Abdul Rahim Abstract AbstractStudy addresses the impact of fair value accounting on the quality of accounting information. The main problem of the study in question is the following: What is the effect of the application of fair value; on the characteristics of accounting information? With a view to clarify the effect of the […]

Kazem Khammat Salman  Ali Kazem Hilal College of Law, University of Dhi Qar Abstract AbstractThe Banking system in Iraq is today facing difficulties and challenges of the current and future phases, the fact that the banking and financial industry is continuing to evolve in terms of the institutional framework in terms of the creation of […]

Shaima Muhammad Najib Al-Murtaza College of Administration and Economics, Nowruz University Abstract AbstractContributes to the private industrial sector in developing countries, particularly in countries in transition in the economy an important role to raise the industrial performance efficiency, aims research to study and analyze the role of the private industrial sector in the region in […]

Khudair Majid Allawi Technical Institute – Diwaniyah Abstract Abstract The Balanced Scorecard one of the techniques of cost management strategy and model for a comprehensive measurement and evaluation of performance because it involves an integrated framework that includes many financial metrics and non-financial, that are part of an integrated information system for the levels of […]

Khawla Radi Azaab Al-Qadisiyah University, College of Administration and Economics Abstract ملخص الدراسةتهتم الدراسة الحالية باستكشاف طبيعة تأثير معوقات تطبيق الإدارة الالكترونية على وظائف إدارة علاقات الزبون، اتخذت الدراسة من موظفي مصرف الرافدين عينة لها، حيث تم توزيع استمارة استبيان بواقع (60) استبانة (50) استبانة صالحة للتحليل و(10) استبانة غير صالحة أي نسبة استجابة تبلغ […]

Dhahir Raddad Al-Qurashi And Muhammad Kamel Al-Sleihat Amman Arab University Abstract المستخلصهدفت هذه الدراسة إلى بيان أثر الخداع التسويقي على القرار الشرائي لزبائن المستشفيات الخاصة في مدينة عمان، ولتحقيق ذلك فقد قاما الباحثان بتصميم استبانة من أجل جمع البيانات الخاصة بالدراسة حيث قاما بتوزيعها على عينة الدراسة ومقدارها (500) مبحوثٍ جميعهم من زبائن المستشفيات الخاصة […]

Amer Ali Hussein Al-Atwi Charity Abdul Fadl Al-Khalidi Abstract المستخلص يهدف هذا البحث إلى اختبار دور فجوة الهوية التنظيمية في زيادة سلوك العمل المنحرف لعينة من العاملين في معمل سمنت الكوفة , إذ تم توزيع (307) استمارة استبيان على العاملين ورؤساء الأقسام في معمل سمنت الكوفة. وبعد تفحص الاستمارات المسترجعة استبعدت (15) استمارة لعدم صلاحيتها […]

Saleh Abdul-Ridha Rashid, Ali Abdul-Razzaq, Fattah Al-Aboudi Al-Qadisiyah University, College of Administration and Economics Abstract The study attempted to explore the role of dynamiccapabilities in enhancing competitive advantage oforganization. It introduced a theoretical frameworkof many view point of researchers about studyvariables. It also introduced analytical frameworkfor opinions of (40) of Elaf Islamic Bank managersfrom different […]

Boutora, Fadila and Buqa Al-Sharif University of Sheikh Arab Tebessa Abstract The banking system of more regulations that involve risks, and The bank loans the main service and the most important source for revenue for the bank business , and as important as loans as a source of revenue as much as a real source […]