Qasim Mohammed Abdullah Al-Baaj *a        ,      Fatima Falih Odeh b Al-Qadisiyah University / College of Management and Economics / Department of Accounting. Abstract                                 This study aims to assess the influence of national cultural values ​​on the financial accountant’s conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange. The sample […]

Ahmed Ahmed Ahmed Rahoumi a   ,   Mohammed Abdul Kareem Al-Adawi b ,   Abdul Rahim bin Saeed Al Sultan c Community college – King Khalid university  Abha- KSA Abstract This study aims to measure the relationship between the content of community colleges’ programs at King Khalid University and the skills required for the labour market and […]

waad Hadi Abdul Hassani Al-Qadisiyah University, College of Administration and Economics Abstract The research aims at clarifying the effect of accumulated balances on the amounts of funding and annual budget allocations by analyzing the financial data of the research sample and proposing procedures for the accountant and the internal auditor to limit the negative effects […]

Dr. Amer Ali Al-Atwi 1* and Ms. Tarteel Ahmed Abd Al_Razzaq 2 1,2 *Al-Muthanna University / College of Administration and Economics / Department of Business ABSTRACT This research aims to test the relationship between organizational cynicism and the deviant work behaviour of banking service providers through an indirect effect of moral disengagement. This work has […]

Elsiddig Yousif Mohammed Mousa King Khalid University / Kingdom of Saudi Arabia Abstract This study aims to analyze the foreign exchange policies and their role in the foreign trade of Sudan during the period 2005 – 2018. Therefore, the foreign exchange policies are necessary tools of monetary policy issued by the Central Bank of Sudan […]

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 […]