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 […]

Karrar Yunus Lefta  *a     &    Mustafa Kadhimi Najaf Abadi b a Al-Mustafa University / Iran Abstract In this research, the changes in oil price and its influence on the world’s economy, generally, and particularly on Iraq’s economy from 2008 to 2018 is reviewed. Full information about the general incomes and oil specific incomes […]

Zaid Sadiq Majid *a University of Basrah  , college of Administration and Economics. Abstract The current study tried to discover the extent of application of servant leadership in the researched company, with determining the level of interest in job satisfaction, and identifying the correlation and impact relationships between the main variables and their dimensions, in […]

Helen N. Almaliky *a University of Basrah for Oil and Gas Abstract The research aims at revealing the role of the quality assurance system in improving the performance of the university human resources, as well as identifying the major obstacles to the implementation of the quality assurance system in the Iraqi higher education environment. The […]

Ali Hassoun Al-Taie*a      &    Marwa Jafar Sadiqb &  Yassin Khazalc a University of Baghdad , college of Administration and Economics. Abstract The research examines the effect of soft skills as an independent variable and psychological capital as a dependent variable. The current research variables are relatively new in the administrative conception. The research […]