Qasim Mohammed Abdullah Al-Baaj *a       &     Fatima Falih Odeh b Al-Qadisiyah University / College of Management and Economics / Department of Accounting. Abstract                                 This study aims to assess the influence of national cultural values ​​on the financial accountant’s conservative (AC) in a sample of listed companies in the Iraq and Amman Stock Exchange. […]

Ghazi Maan Faisal      ,       khawla H. Hamdan Post- Graduate Institute for Accounting And Financial  Studies, University of Baghdad Abstract The research aims to study the foundations adopted by Iraqi private universities and colleges when they are pricing educational service and to explain the reasons for the disparity in fees for the tuitions and […]

Ahmed Hussein Ali     ,      Mohammed Ibrahim Mohammed  Department of Business Administration, Al.Qalam University, Kirkuk, Iraq Abstract This research aims to discover the nature of the correlation and the effect relationship concerning the requirements of lean six sigma with the strategies of agile manufacturing, which become one of the most important topics in production […]

Duaa Abd-Alredha Hadi Al-asadi         ,       Aseel Ali Mezher  College of Administration and Economics, Al-Qadisiyah University, Iraq Abstract The current research focuses on topics of great importance to organizations, namely strategic intelligence and vigilance and their impact on organizational success and the adoption of the analytical approach in the implementation of the […]

Ahmed Ahmed Ahmed Rahoumi a & Mohammed Abdul Kareem Al-Adawi b&   Abdul Rahim bin Saeed Al Sultan c Community college – King Khalid university  Abha- KSA Abstract This study aims to measure the relationship between the content of community colleges’ programs at King Khalid University and the skills required for the labour market and […]

Daher  Raddad  Alqurashi    ,      Tayseer Muhammad Al-Afayshat Amman Arab University Abstract The study aimed to reveal the impact of the internet use of hate speech marketing.  The researchers chose the study preview unit with experience and knowledge, university professors, journalists, political and social analysts and technicians from different segments of Jordanian society, who were […]

جنان شهاب احمد كلية الإدارة والاقتصاد ، جامعة القادسية الخلاصة يقدم البحث الحالي اطاراً نظريا وتطبيقيا يختبر العلاقة بين رأس المال النفسي الايجابي والارتجال التنظيمي من خلال الدور الوسيط للسلوك الريادي, فمن منظور رأس المال النفسي اختبر تأثير(الكفاءة الذاتية, التفاؤل, الامل, والمرونة) في السلوك الريادي والارتجال التنظيمي. ومع بيانات جمعت من (65) عضوا في الهيئة […]

Jenan shehab ahmed College of Management and Economics, University of Qadisiyah Abstract This research presents a theoretical and empirical framework on the relationship between positive psychological capital and organizational Improvisation from Entrepreneurial Behavior perspective, the research examined effect of (self efficacy, optimism, hope and resilience) on entrepreneurial behavior and organizational Improvisation. With data collection from […]

Ali Abdul-Hussain Hani Al-Zamili *a        &     Muhsin jassim muhammed b University of Al-Qadisiyah / College of Administration and Economics. Abstract                                 This research aims to conclude  a set of indicators derived from the list of cash flows that have a weight that can be used to predict the faltering of industrial companies listed on […]

SAIFALDIN AMJAD ISMAIL *a       &    SUAD AYASH ALI AMARIF b University of Mosul-Iraq / Economics College- Sirte University-Libya. Abstract                                 The research aims to show the available potentials in the Iraqi and Libyan banking sector in order to implement the (IFRS9) standard. In addition, it aims to identify the most important challenges that may […]