Muna Shaker Salman 1* , Ms.Ruqayah Yassir Abdul ameer2 and Ms. Athraa Kamel  Al Mashhadani 3 1computer systems technologies/ Technical Institute- Suwaira / Middle Technical University/Iraq 2Accounting / Imam al-Kadhum college  /Iraq 3 Accounting techniques/ Technical Administrative College – Baghdad/ Middle Technical University/Iraq ABSTRACT The mechatronics system is considered one of the most important systems […]

Safaa K. Kadhem    ،   Hajem A. Daham College of Administration and Economics, Al Muthanna University, Iraq Recently, a paper published by Celeux et al. (2006) presented several forms for the deviation information criterion (DIC) for mixture models, each version is depended on the kind of probability function. However, no reliable version was adopted for […]

Thaer Sabri Mahmoud al-Ghabban      ,     Mustafa Walid Zughair Higher Institute of Accounting and Financial Studies , University of Baghdad This study aims to present a proposed framework on the application of a comprehensive production maintenance technique in the south of Baghdad station / the first to improve the operational performance of the station […]

Kafah jbar Hassan Basra University , College of Administration and Economics Abstract This paper aims to show that the use of activity based costing as a system to allocate joint  costs will provide more accurate information and helps management in decision making process .The research is taking place in the south refinery for the year […]

Ismael Abbas abu_Ragheef     ,     Haider Atta Zbain    ,    Natiq Jabbar Salim Wasit University, College of Management and Economics Abstract   The current study aims to investigate the relevance of cost information with modern requirements for industrialization and its reflection on the effectiveness of lean manufacturing. In addition to identifying the most important criticisms […]

Muhammed Reda Mehriban Por    ,   Ahmed Shannan Bahr   Tehran University Abstract The need for environmental accounting and environmental disclosure has become a concern for countries and companies who began to pay attention since 1990 and the reasons vary, some due to the inside of the company and others related to the global level. […]

Miqdad Ahmed Nuri         ,       Amer Mansour Hassoun University of Baghdad , College of Administration and Economics Abstract The research aims to explain the role of the Performance Focused Activity Based Costing (PFABC) system in measuring and evaluating the performance of economic entity activities in a clear and comprehensive manner, and thus […]

Omar Al-Hasan Al-Hassan Mohamed    , Assem Hassan Mohamed Gabra   ,  Muhammad Ishaq Abdul Rahmanc Institute of Public Administration, Kingdom of Saudi Arabia Abstract The study aimed at measuring the impact of risk management efficiency in providing the banking credit in Sudanese Banks, and explaining the impact of each of both the determination of […]

Saleh A. Rashid         ,       Laith Ali Muttar Al-Qadisiyah University, College of Administration and Economics Abstract The research aimed to identify the role that organizational agility can play in enhancing strategic supremacy of organizations. It highlighted the need for organizations to adopt a new business model based on the fact that agile […]

Daher Raddad Qurashi *a        ,      Balqis Sameer Mheisen b Amman Arab University Abstract This study aimed to reveal the role of leadership qualities represented in (inspiring others, strategic view, time management, research and development ability, social intelligence) on strategic marketing planning in terms of (competition, customer, and company). The study used the descriptive analytical approach, […]