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 […]

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 […]