Dr. Mostafa Abdul-Hussein Ali Al-Mansoori1 1* and Ms. afrah Obaid Yasse  2 1,2 University of Al-Muthanna: College of Administration and Economics ABSTRACT This paper aims to analyze and measure the impact of capital adequacy ratios on profit management, as capital adequacy ratios are a “preventive line” that protects the bank from the risks of losing […]

Dr. Mahmoud  fehd abd-ali1* And Asama hawi aziz2 1,2 karbalaa  University College of Economic &Management/ Management Department ABSTRACT The authors aim from the current research to investigate the role played by the strategy (S5) in the product quality within the company under research and clarify the relationship of correlation and influence between the research variables. […]

Ghaith Abdul-Ridha Al-Kanzawi University of Dhi Qar / College of Administration and Economics Abstract The research aims to identify the relationship between marketing knowledge and technological information systems and their impact on the development of the administrative structure of the company using modern information, to provide the company administrative with marketing decisions related to the […]

Dr. Kamal Kazem Taher 1* and M. Alaa Attia Ghoneim 2 1,2 University of Al-Muthanna: College of Administration and Economics ABSTRACT   The current study sought to explore the role played by entrepreneurship in its dimensions (creativity, risk-taking and proactiveness or initiative) in sustainable performance with its dimensions (economic sustainability, social sustainability, environmental sustainability and […]

Mohamed Hassan Rashem, Fadela Boutoura, Nofal Smiley Al-Muthanna University/ College of Administration and Economics , University of Tebessa/ Algeria Abstract The research deals with an important subject that is the nerve of the economic development of the country if there is a good investment legislation base. The research aims to shed light on the development […]

Iftikhar Jabbar Abd Al-Qadisiyah University/ College of Administration and Economics Abstract The objective of the research is to measure the company’s sustainable strategic performance based on the SBSC and to disclose the financial and non-financial information related to the sustainability of the research sample. The research has reached a set of conclusions. The BSC has […]

Akil Dakhil Karim Al-Muthanna University/ College of Administration and Economics Abstract The aim of the research is to measure the credit risk of banks and to know their role in the early forecasting of the financial risks of Iraqi banks by adopting a set of financial ratios and mathematical models that can accurately extract that […]

Manal Jabbar Sorour, Miad Hamid Ali, Muhannad Abdul Rahman Salman University of Baghdad/ College of Administration and Economics Abstract The technological advances that witnessed by industries, the opening up of markets and trade to the world’s goods and products, the expansion of economic units and the development of information systems led to the search for […]

Waad Hadi Abd Al-Hassani, Ali Karim Kubba, Haider Laith Miteb Al-Muthanna University / College of Administration and Economics Abstract The aim of the research is to identify food security and performance auditing. It also aims to apply food security indicators to relevant public sector institutions to identify the positive and negative points in the performance […]

Abdul Amir Jabbar Abdullah Directorate of Education / Muthanna Abstract The purpose of the research is to know the role of International Accounting Standards (IFRS) in the process of achieving similarity of the accounting information provided to users for decision making by analyzing the annual and interim reports and lists using the content analysis model […]