Mohamed Samir Duhairb Al-Rubaie Al-Muthanna University/ College of Administration and Economics Abstract The research aims to show the importance of lean manufacturing and some of its techniques as one of the modern and contemporary systems, This system reflects important and beneficial aspects of the company by reducing costs , waste and adding value to products […]

Majed Ghazi Hassan Al-Muthanna University / College of Administration and Economics Abstract The research aims at measuring and accounting for the structural capital in the financial statements of the Iraqi industrial companies, thus contributing to showing their true financial position and providing transparent information to external users, as well as knowing the effect of disclosure […]

Saud Jayed Mashkour Al-Amri, Haider Abbas Eid Al-Attar and  Haider Laith Mutaib Al-Khazali Al-Muthanna University / College of Administration and Economics Abstract The program and performance budget represents a system of financial budgeting that includes all expenditures that must be allocated for each new financial year. The budget of each function within the government unit […]

Haider Abbas Al-Attar, Ali Nazim Abdul-Amir Al-Sheikh and Basem Muhammad Merhej Al-Muthanna University / College of Administration and Economics Abstract This study aims to shed light on the role played by companies in highlighting the financial content of the financial statements by studying the quality of accounting information and financial disclosure and the extent to […]

Laila Badawi Matkook University of Kufa / College of Administration and Economics Abstract The research aims to highlight agricultural finance and explain its role in influencing Iraq’s GDP over the period 1998-2012, by relying on loans granted to the agricultural sector by banks, as well as loans from the Agricultural Initiative program by using the […]

Zaboon Asmar customer Al-Qadisiyah University/ College of Administration and Economics Abstract To Find a healthy banking sector is a prerequisite for establishing the foundations of a stable financial system, a central factor in achieving the required level of economic development, and this is done through the establishment is through the creation of banking system is […]

Moamal Hussain Jwaysem Al-Furat Al-Awsat Technical University / Diwaniyah Technical Institute Abstract The current research aims to test the relationship between administrative and financial corruption and economic development in Iraq. The research data were collected using the questionnaire prepared for this purpose. The research sample consisted of 100 teachers from the Technical Institute in Diwaniyah. […]

Sadiq Jaafar Kazem Al-Atabi Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute Abstract This research derives its importance from the role played by tax revenues in the deficit resulting from the Iraqi budget and its impact on the future of development in Iraq. Tax revenues of all kinds are considered a source of funding for […]

Jalila Idan Al-Dhahabi and Marwa Sabah Hassan University of Baghdad / College of Administration and Economics Abstract The research aims at clarifying the importance of using cash flow measurements to reach a useful measure in evaluating the performance of banks. To achieve this, a sample of commercial banks listed in the Iraqi market for securities […]

Hassan Shaker Al-Shamry and Haider Hamoudi Ali University of Kufa / College of Administration and Economics Abstract Financial and operational risk management is one of the fundamental challenges facing the management of companies and traders in the financial markets. The aim of the research is to delve into effective risk management, identify its indicators and […]