Akil Dakhil Karim Al-Muthanna University/ College of Administration and Economics Abstract The aim of the research is to measure the credit risk of banks and to know their role in the early forecasting of the financial risks of Iraqi banks by adopting a set of financial ratios and mathematical models that can accurately extract that […]

Manal Jabbar Sorour, Miad Hamid Ali, Muhannad Abdul Rahman Salman University of Baghdad/ College of Administration and Economics Abstract The technological advances that witnessed by industries, the opening up of markets and trade to the world’s goods and products, the expansion of economic units and the development of information systems led to the search for […]

Waad Hadi Abd Al-Hassani, Ali Karim Kubba, Haider Laith Miteb Al-Muthanna University / College of Administration and Economics Abstract The aim of the research is to identify food security and performance auditing. It also aims to apply food security indicators to relevant public sector institutions to identify the positive and negative points in the performance […]

Abdul Amir Jabbar Abdullah Directorate of Education / Muthanna Abstract The purpose of the research is to know the role of International Accounting Standards (IFRS) in the process of achieving similarity of the accounting information provided to users for decision making by analyzing the annual and interim reports and lists using the content analysis model […]

Ali Abdul-Hussein Hani Al-Zamili Al-Qadisiyah University/ College of Administration and Economics Abstract The research aims to studying the knowledge bases of the target cost technique through studying the concept, importance, basic principles and steps of application of this technique, in addition to explaining the role of tear-down in reducing the costs and implementation of competitive […]

Jassem Muhammad Karim, Ahmed Munkhi Kechiche, Aqil Jaber Kazem Al-Muthanna University/ College of Administration and Economics Abstract The research aims to analyze the role of financial planning for the agricultural equipment company to show the extent of achieving the financial planning and the general financial budget and its role in the activities of the company […]

Basheer Khudair Abbas, Siham Jabbar Mezher, Ali Mahdi Hamid Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute Abstract The objective of this study is to explain the nature of the complementary relationship between all Forensic accounting and corporate governance and their role in reducing the methods of creative accounting. To achieve this objective, the researchers, […]

Khawla Hussein Hamdan Lecturer at Post Graduate Institute for Accounting and Financial Studies, University of Baghdad, Iraq Abstract The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and […]

Saleh Mahdi Al-Amri & Intisar Abbas Jabr Al-Awadi Sumer University / College of Administration and Economics / Dhi Qar Abstract The research Aims To Evaluate The Industrial Organization Readiness For Total Productive Maintenance (TPM) As A Modern Technique Which Helps The Company To Reduce Costs And Improve Product Quality. A Checklist Was Used To Achieve […]

Safaa Idriss Aboudi Mosul University/ College of Administration and Economics Abstract The current research aims to reveal the role of strategic innovation activities (exploratory activities, investment activities) in enhancing organizational immunity through its own essential which represent the dimensions (natural regulatory immunity, acquired regulatory immunity) and identified the problem of research in several questions. For […]