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, […]

Ali Abdulhassan Abbas a & Husam Hussein Shyaa b university of Kerbala /College of Administration and Economics/ Department of Accounting. Abstract This research focuses on an essential truth that is when the employees find the leadership has a spiritual effect accompanied by a moderate Islamic model which is represented in mercy, charity, and faith, so […]

Saoud Chayed Mashkour *a        &     Nadhim Hasan Abdel Sayedb &     Haider Abbas Abdc University Mazaya College / Shatt Al-Arab College / Al-Muthanna University / College of Administration and Economics. Abstract                                   This research aims to find out the extent to which sustainability accounting is used in measuring and analyzing the costs of burning […]

Fatimah Abdul Hmeed Jawad *a       &      Sabah manfi redha b University of Baghdad/college of Economics &Administration/department of statistics. Abstract                                 Nonparametric methods are used in the data that contain outliers values. The main importance in using Nonparametric methods is to locate the median in the multivariate regression model . It is difficult to locate […]

Amer Ali Al-Atwi *a        &      Hussein Ahmad Al- Azzawi b Al-Muthanna University / College of Administration and Economics. Abstract                                 This study seeks to explore the role of Proportional Task conflict in explaining the relationship between the Organizational  error culture and the service performance in a group of governmental and private banks in the […]

Dr. Raafat Assi1* & Mr. Safa Adnan Altaie2 1,2 Northern Technical University ABSTRACT The mechatronics system is considered one of the most important systems developed globally due to its effective importance in implementing various works such as producing goods, services, industrial products, and communication systems. It is concerned with designing products and integrating industrial, electrical, […]