Alaa Hussein Alwan *a  , Mohammed Salman Abbood b College of Business Economics/ Al-Nahrain university. Abstract                                 The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the […]

Hussein Ali Abdul Rasoul and Amin Fahd Jayed Al-Qadisiyah University/ College of Administration and Economics  Al-Muthanna University / College of Administration and Economics Abstract The current study aims to identify the effect of the service encounter environment and its impact in customer emotional response the relationship between the variables. It has selected a sample of […]

Manal Soror *a & Noor Hazem b Faculty of Administration and Economics/Baghdad University. Abstract                                 The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit […]

Amer Ali Al Atwi Al-Muthanna University/ College of Administration and Economics Abstract The current study aims to test the relationship between the social capital conduits and the effectiveness of work groups through the mediated role of conflict for a sample of 642 faculty members in the colleges of Al-Qadisiya University Distributed in (75) scientific departments. […]

Abdul Majeed Salman Dawood *a & Saad Salman Awad AL Maeeni b Higher Institute of Accounting and Financial Studies / University of Baghdad. Abstract                                 The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and […]

Moj Abbas Jassim * & Amjad Karim Ghadd & Abbas Hadi Kate Southern Technical University / Technical College / Thi Qar. Al-Furat Al-Awsat Technical University / Diwaniyah Technical Institute. Thi Qar Education Directorate. Abstract                                 The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a […]

Abdurhman Abduallah Aldeen HibbahAbduallah *a & Mohamed Hassan Mohamed Abdelgalil b Al-Muthanna University / College of Administration and Economics. Abstract                                 This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting […]

Ali Mahdi Hamid * Al-Furat Al-Awsat Technical University/ Diwaniyah Technical Institute. Abstract                                 This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services. Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, […]

Adnan Dawood Athari&Ghassan Tariq Zahir University of Kufa / College of Administration and Economics, Al-Muthanna University / College of Administration and Economics Abstract Refers to the orientation towards the global market economy, and to make way for foreign investment and foreign trade, while indicating closure to the reverse, also includes openness to allow domestic capital […]

Hayder talib mousa*a &  Karim Salem Husseinb Al-Muthanna University / College of Administration and Economics. Abstract                                 The subject of economic growth and development has taken a great space of importance in recent decades, level in terms of economic theory, scientific and academic research or the level of international institutions, and the level of countries and […]