Ammar Taha Yaseen *a Tikrit University / College of Administration and Economics. Abstract                                 The aim of the research is to study the role of peer review in improving the quality of auditing work for the opinions of a sample of interned and external audit. This is achieved  by testing the relationship between peer review and […]

Ali Jaber Abdel Hussein *a      &      Hoda Abdel Hadi Obaid b Al-Muthanna University / College of Administration and Economics/ Department of Financial and Banking Sciences. Abstract                                 This research aims to explain the role of fiscal policy in crowding out the private sector in Iraq, as the fiscal policy has known its great role […]

Najlaa sada .H.Al-rubai *a      &      Najat H. saqr b Al-Nahreen University / College of Business Economics. Abstract                                 The aim of the research is to provide a theoretical introduction to each of the emotional intelligence and the job performance of account auditors, by reviewing the role of emotional intelligence in enhancing the job performance […]

Anwer abbas naser *a       &      Ali Ghanim Shakir b  &    Azhar Galan marhoon c University Of AL- Qadisiyah / College of Administration and Economics. Abstract                                 The research aims to investigate the real-time reality of tax accounting methods and evaluate their performance and their effectiveness in terms of the large volume of work […]

shrook Ismail hamed *a Ministry of Health / Administrative Undersecretary Department / National Center for Training and Human Development. Abstract                                 This study deals with the impact of health financing in improving the quality of health service. A theoretical framework is presented for some of what the writers and researchers put forward on the subject of […]

Mortada hussein lafta Albudiere *a &  Abbas Ali jumaah b Kut University College / Iraqi – wasit , University of Basrah for oil and gas  / lraqi – al-Nassiriya. Abstract                                 The agricultural sector has a great importance to the other key states and in most economies of the State, in particular the developing, including Iraq. […]

Zahraa Ghazi Thanoon Al-Dabbagh *a University of Mosul / College of Administration and Economics. Abstract                                 The research seeks to address the most prominent models in diagnosing and evaluating risks represented by the Failure Mode And Effect Analysis (FMEA) model, which is an efficient method to increase reliability and safety by eliminating possible failure patterns. It […]

Aqel Hameed Jaber *a       &     Fatima  Sawadi  Shenbara b Al-Muthanna University / College of Administration and Economics. Abstract                                 The subject of the study is to indicate what bank credit is and the theories related to it . in addition, it seeks to investigate  its impact on certain macroeconomic variables in Iraq during the […]

Majid Abdel Hussein Hatif Al-Mariani *a      &      Bayader Qassem Mohsen Al-Musawi b University of Al-Qadisiyah / College of Administration and Economics/ Department of Accounting. Abstract                                  The aim of this research is to apply the Balanced Scorecard in the service units for the purpose of evaluating their strategic performance .  it also seeks to  […]

Kholoud A.A.Elfaleet *a       &      Abdulrahman F.S.Abdeen b Islamic University / Faculty of Commerce – Palestine. Abstract                                 The study aims to determine the nature of the effect of flexible work arrangements on job engagement. The study is applied on employees of internet companies in the Gaza Strip. To achieve the goal of the study, […]