Ali Mohammed Thajeel Al Mamouri Higher Institute of Accounting and Financial Studies, University of Baghdad Abstract The aim of this research was to develop a methodology to test whether existing manufacturing systems can perform their role such as efficient or agile manufacturing, by preparing on the basis of the conditions and characteristics that develop solutions […]

Batul Abdul Ali Ghali College of Administration and Economics, University of Al-Qadisiya Abstract The aim of the research is to identify the most important problems facing the development of the banking service and its marketing characteristics and the positives that result from this development in banking marketing in the activities of banking institutions and their […]

Ali Moat Sudanese and Nael Rasoul  Algerian College of Administration and Economics, University of Baghdad Abstract The research deals with three key variables which are: defensive orientation , analysis orientation, and efficient control system. The research studied the effect of each of the first two variables on the efficient control system variable, and sought search […]

Ahmed Younes al-Sabawi College of Administration and Economics, University of Mosul Abstract The current study emphasizes the characteristics (factors) of IT innovation due to the importance of them in explaining the rate of technology adoption. Five factors of IT innovation were identided by Rogers (1983) in the Diffusion of Innovations theory: relative advantage, compatibility, complexity, […]

methaq hatif Fatalawi College of Administration and economics, University of Karbala Abstract The purpose of this research is to evaluate the relationship between lean leadership and organizational reputation through the mediate role of the organizational commitment in the General Company for the Automobile Industry. The sample of the study targeted employees in the General Company […]

Amer Ali Hussein Al-Atwi , Jassim Muhammad Karim and Youssef Musa Al-Sabti College of Administration and economics, University of Muthanna Abstract This research aims to test the relationship between negative ties and job performance by the mediated role of social undermining. The research sample included (88) individuals from college of economic and administration and college […]

Abdelgalal Osman Idris *a       &      Anowr Elzain Babiker b King Khalid University. Abstract                                 This study aims to build a model to measuring the service quality of tourism in Aser region and its relationship with customer satisfaction and the customer’s intention, considering customer satisfaction as a mediator variable. The study tool design was based […]

Ahmed Abdul-Hussein Majdi *a       &      Amer Muhammad Salman b Federal Office of Financial Supervision / Higher Institute for Accounting and Financial Studies. Abstract                                 The research seeks to verify the joint costs in the gas industry as an important and influential element on the business results and the financial position of the company. This […]

Amgad Ibrahim Adam Mohamed* Faculty of Science and Humanities in Hurimla / Shaqra University / Kingdom of Saudi Arabia. Abstract                                   The aim of this research is to study the relationship between liquidity and profitability in the Saudi banking sector. The sample of the study included six Saudi banks during the period 2010-2016. The focus […]

Hayder Abbas Drebee College of Agriculture, University of Qadisia Abstract This study aims at measuring the relative efficiency of secondary public school at Al- Qadisiyah province-Iraq for the academic year (2014-2015), by using Data Envelope Analysis (DEA) according to VRS. Using the size of schools, the number of teachers and number of classrooms as inputs, […]