Mohammed Sameer College of Administration and Economics, University of Al-Muthanna Abstract This study of the development of costs system represents an important challenge that is facing of companies of private , general and mixed sectors that of profit . The core problem of this study lies in using conventional approach for measuring products which is […]

Nadhim SHaalan Jabbar Al-Qadisiyah University, College of Administration and Economics Abstract The phenomenon of the spread of reservation in the financial statements is considered as the most controversial issues in contemporary accounting ideology that got the attention of many accounting literature, despite the criticism that it got because of the incompatibility with some of the […]

Majid Jabbar Al-Fatlawi University of Kufa, College of Administration and Economics Abstract This research aims to identify the patterns of b scenario thinking (future, Organizational, Strategic) of a sample of the Colleges of the University of Kufa, through the development of strategies for decision-makers of deportation (scarcity, influence, guidance), was chosen as a random sample […]

Ali Razaq Jiyad Al Abadi University of Kufa, College of Administration and Economics Abstract This study aims to investigate the influence of Paternalistic leadership on the behaviors of workers through enhancing positive behaviors and reducing negative ones. The importance of this study comes from the absence of Arabic studies that investigates these variables in one […]

Haidar Ali Jarad Massoudi Southern Technical University Technical Institute / Nasiriyah Abstract The preparation of Financial Statements must reflect the activity of the Economic Entity . the influential activity elements are liabilities that happen as a result of that activity, which is of great importance in the quality of Financial Reporting and its impact on […]

Ra’ed Hassan. Ali Al-Muthanna University College – Administration and Economics Abstract The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role […]

Hassib Abdullah AL shammari Sumer University, Faculty of Management and Economics Abstract The Research and Development(R & D) activity Plays active role in the development process in the various countries of the world. it is a dynamic and decisive element in a competitive boost the economy, and it build a knowledge-based economy which is a […]

Taher Hameed Abbas Technical Institute / Diwaniyah Abstract This study is looking to recruit process activity mapping as one of the most important value stream mapping tools in the service redesign in the educational environment, Al Diwaniyah Technical Institute is selected as one of the scientific institutions that fosters science and developing its individuals can […]

Hameed Salim Al-Kape Al-Rafidain University Abstract Abstract:The current study deals with test the role of managerial empowerment in promoting organizational innovation of sample composed of {118} members, within the study of al-Rafidan university college community, researcher has used the Frequencies, and percentages, and the arithmetic mean, and simple regression analysis to examine the assumptions in […]

Fadel Radhi Ghabash Ghazali Al-Qadisiyah University / College of Administration and Economics Abstract Abstract The present study aims to explan the role of behavioral differentiation played in crystallizing organization identification and its reflection in reducing deviance work behavior. The study data from the views of the employees of the college has collected the Islamic University […]