Ali Karim Mohammed Al-Muthanna University/ College of Administration and Economics Abstract The role of specialized banks and their impact on finance and investment to enhance development capacity is one of the topics of interest to economists by examining the nature of the relationship between these variables and analyzing the impact of the volume of financing […]

Afra Abbas Hamadeh Al-Qadisiyah University / College of Administration and Economics Abstract The problem of transportation among the problems of operational research and attention to this type of problems has the main role in reducing the cost of transport and the time needed to solve this problem, which is reflected greatly on the economy of […]

Mohsen Alwan Muhammad Al-Qadisiyah University / College of Administration and Economics Abstract The purpose of this research is to examine the reflection of international human resources management possessed by the sample under study to address job alienation experienced by workers represented by problems related to applications a ( weakness of ability to influence, loss of […]

Bassem Mohamed Merhej Al-Muthanna University / College of Arts Abstract The research focuses on the study of the relationship between the implicit knowledge of the auditor and their dimensions (thinking, skill, experience) , and reducing the expectations gap, for a sample of the staff of the Federal Board of Supreme Audit, The research included two […]

Haider Jawad Kazem University of Kufa / College of Administration and Economics Abstract The study aims at measuring the extent of the effect of the indicators of the Iraqi market for securities in foreign direct investment, based on the hypothesis that there is a relationship of correlation and positive and moral impact between the indicators […]

Muhannad Hamid  and Yasser Al-Atwi University of Kufa / College of Administration and Economics Abstract The research aims at identifying the role finance of sustainable growth indicators (actual growth rate and sustainable growth rate) in reducing the financial fragility of the Iraqi and UAE insurance companies. The paper problem has focused on identifying the effect […]

Razak Diab Shuaibeth Al-Muthanna University / College of Administration and Economics Abstract The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based on the […]

Ashraf Abed Rabba Ahmed Shatt Al-Arab College, Al-Ahlia University, Basra Abstract This study aims at the possibility of examining and evaluating the internal control system according to the coso framework in the university / private college of Shatt al-Arab University, which is an integral part of every system used by the college to organize and […]

Faraj Ghani Abboud Middle Technical University – Institute of Technical Management Abstract The study focuses on the role of electronic accounting information systems in its dimensions (relevance, reliability, comparability, stability)in improve organizational success in its dimensions(Strategic vision, operational activity, selection of individual, the company culture, leadership and management, personal development, company development, assess and review) […]

Shaima Nehru mountain Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute Abstract This research aimed to statement the possibility of using the Balanced Scorecard as a tool to help the company in the provision of accounting information quality and high accuracy to related parties, The research included two main hypotheses, The first of the correlation […]