Adnan Rahim Nour * Al-Muthanna University /College of Administration and Economics. Abstract The research aims to know the effect that the economic units administration exercises in providing appropriate solutions to confront the crises that impede their work. In addition, conducting studies and proposals to prevent recurrence of crises in the future. This goal is achieved […]

Bashar Thakir saleh *a      &     Zaman Abdullah Adhamb University of Mosul/ College of Administration and Economics. Abstract The study aims to highlight the role of interactive marketing in the marketing process and its reflection on e-marketing in addition to identifying the most influential factors of the dimensions of interactive marketing in facing the […]

Saad Majeed AL-Janabi *a        &     Sajad Yousuf Khalaf b Al-Muthanna University / College of Administration and Economics. Abstract                                 This study aimed to shed light on a statement of the hedging strategy with options for futures in the European way and using the (Black Scholes) model of Volatilities in stock prices and their indicators […]

Fadel Hussein Abbas *a      &     Hanan Abdul Amir Kazemb a University of Thi-Qar  , college of Administration and Economics. Abstract The research aims to shed light on what is the internal audit and external control reports . The role of the internal auditor in filtering the observations of external oversight reports is achieved […]

Mustafa Walid Zaghayer *a      &    Thaer Sabry Mahmoud Al-Ghabban b University of Baghdad , Higher Institute of Accounting and Financial Studies. Abstract Total productive maintenance is of great importance in industrial establishments as one of the most important ways to preserve material and human resources in a productive and continuous manner.  The electric […]

Fayhaa Abdullah yaqoob *a       &     Ehab Abdul Wahab Hachim b University of Baghdad , Higher Institute of Accounting and Financial Studies. Abstract Many financial institutions invest their surplus funds in investment property, either to obtain investment income represented by rents or wait until the capital value – the property – increases, and then […]

Fatima Jassim Muhammad *a    &      Ali Yusef Jabir b University of Basrah , college of Administration and Economics. Abstract The research aims to know the role that Financial Reporting Standard No. 16 plays in making the appropriate change in accounting practices in a manner that reflects the economic essence of it through the […]

Imad Salh Neama *a   &   Qasim Lufan Jaheel b University  of Tikrit , college of Administration and Economics. Abstract  As a result of the recent developments in the business environment and the expansion of the size of companies, the internal audit function became important.  Aiming at achieving the goals that are consistent with […]

Mohsen Khudair Abbas *a      &    Mustafa Rashid Ali b a University of Wasit   , college of Administration and Economics. Abstract The major transformations has occurred in the economic system in general due to the rapid and integrated growth in the information and communications technology sector. This sector has reached the peak in merge  […]

Fatima Musheb Laftah *a        &   Wafa Ibrahim Askar b   &   Shaima Fadelc University of Wasit  , college of Administration and Economics. Abstract Industrial clusters represent one of the most important strategies put forward to achieve sustainable economic development In the countries of the world in general and in the Arab countries […]