Maitham Malik Rady and Abdul-Zahra Salman Al-Rawazaq University of Kufa / College of Administration and Economics b General Directorate of Education / Najaf Abstract This study aims to shed light on the importance of Judicial Accounting and the urgent need to activate it with develop its role in Iraq to help in solving many financial […]

Aseel Ali Mezher  and Abbas Fadel Sultan Al-Qadisiyah University / College of Administration and Economics Abstract The research aims to identify the role of Lean Six Sigma in reducing costs and increasing the profitability of enterprises by applying this approach in order to influence the management/reduction of costs and improve the competitive situation. This concept […]

Mostafa Saleh Dakhil, Majed Ghazi Hassan and Basem Mohamed Merhej Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute b University of Al-Muthanna / College of Administration and Economics c University of Al-Muthanna/ College of Arts Abstract The research aims to know the importance of computerized accounting systems in meeting the disclosure requirements related to intellectual […]

Aziz Mohammed Aziz Al-Muthanna University/ College of Administration and Economics Abstract The aim of this research is to show the importance of measuring and recording the problem of environmental pollution caused by industrial establishments in our daily life, according to the laws and legislations to preserve the environment and not to threaten the plant, animal […]

Mithaq Hadi Hashem and Khawla Hussein Hamdan Federal Financial Supervision Bureau  Higher Institute of Accounting and Financial Studies, Baghdad Abstract The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH) in the electronic funds transfer operations, which include high-value financial transfers between the participating banks in this […]

Muhammad Samir Duhaireb Al-Rubaie and Ali Muhammad Thajil Al-Maamouri Al-Muthanna University / College of Administration and Economics    Higher Institute of Accounting and Financial Studies / Baghdad Abstract The aim of the research is to clarify the role of the key Performance Indicators and the . Overall Equipment Efficiency in evaluating the performance of companies […]

Safa Mahdi Raji  and  Bassem Abdullah Kazem Al-Muthanna University/ College of Administration and Economics         Al-Furat Al-Awsat Technical University Abstract The intangible assets that constitute the strategic resource for the wealth and prosperity of the organization have been called the intellectual capital. Intellectual capital is, therefore, the potential for managing the organization with […]

Waad Hadi Abd Al-Hassani and Akil Dakhil Karim Al-Aagebi Al-Muthanna University/ College of Administration and Economics Abstract The research aims to identifying the fixed assets in general and the fixed assets under the Iraqi environment, shed light on the legal framework for evening studies in general and the evening studies revenues of the research sample. […]

Ali Jaber Abdul Hussein Al Maali Al-Muthanna University/ College of Administration and Economics Abstract The capitalist system managed to impose its will and ideas in order to revive its trade and reform its monetary system by establishment the international financial institutions such as the International Monetary Fund (IMF), the World Bank and the world trade […]

Thamer Abdel-Aali Kazem Al-Shamry Al-Qasim Green University / College of Agriculture Abstract The research is a forward-looking view of the future of the Iraqi economy in the event of the implementation of privatization policy in accordance with the visions and directions of the international organizations represented by the International Monetary Fund, the World Bank and […]