Hassib Abdullah AL shammari Sumer University, Faculty of Management and Economics Abstract The Research and Development(R & D) activity Plays active role in the development process in the various countries of the world. it is a dynamic and decisive element in a competitive boost the economy, and it build a knowledge-based economy which is a […]

Taher Hameed Abbas Technical Institute / Diwaniyah Abstract This study is looking to recruit process activity mapping as one of the most important value stream mapping tools in the service redesign in the educational environment, Al Diwaniyah Technical Institute is selected as one of the scientific institutions that fosters science and developing its individuals can […]

Hameed Salim Al-Kape Al-Rafidain University Abstract Abstract:The current study deals with test the role of managerial empowerment in promoting organizational innovation of sample composed of {118} members, within the study of al-Rafidan university college community, researcher has used the Frequencies, and percentages, and the arithmetic mean, and simple regression analysis to examine the assumptions in […]

Fadel Radhi Ghabash Ghazali Al-Qadisiyah University / College of Administration and Economics Abstract Abstract The present study aims to explan the role of behavioral differentiation played in crystallizing organization identification and its reflection in reducing deviance work behavior. The study data from the views of the employees of the college has collected the Islamic University […]

Sundus Jasem Shaaebth Al-Qadisiyah University / College of Administration and Economics Abstract Is the general budget of the state of the most important financial plans adopted by in the short term, they are considered the main tool for the implementation of economic and financial policies, and determine how to get the revenues and their use […]

Ali Kazem Hilal University of Dhi Qar / College of Administration and Economics Abstract Abstract The study is concerned with nature and size of investing and running of projects for Thi-Qar governorate for The period ( 2006 – 2014 ) . The study shows that there is a big waste expenses with no real achievement […]

Ghassan Tarek Zaher Al-Muthanna University / College of Administration and Economics Abstract AbstractConsumption normal behavior for a person to maintain a presence and meet the needs Taking exceeded the requirements, it is the behavior negatively exceeded the stage of the need for reasonable and justified of goods and services essential to other luxury, Iraq is […]

Farqad Faisal Jadan Technical Institute / Diwaniyah Abstract ABSTRUCT A study of the tax inspection of the accounts of holders of paramount importance by the tax affairs for scientific work taxation and established scientific and technical precision to achieve justice, tax examinationThe tax is to study, analyze and assess financial reports and accounts established to […]

Hayder Abbas Abid Al-Muthanna University/ College of Administration and Economics Abstract This study seeks extent of benefit from the application of ZBB as a control of the financial performance of governmental units, that apply the government’s accounting system in addressing the financial crisis faced by the country ,The application is done on a sample of […]

Ala’a Hussein Al-Shari’a Al-Muthanna University/ College of Administration and Economics Abstract This study aims at identifying the role of audit committees in the reduction of earnings management practices and their impact on the quality of the published financial reports of joint stock companies in Iraq. To achieve the objectives of the study,a questionnaire has been […]