2022: Volume (03), Issue (04)

Research articles

• The effect of measuring the level of application of the elements of the integrated report on the disclosure in the financial reports of Iraqi government units / University of Baghdad

  Mustafa A. Fadel, Mohammed A. Ibrahim

  3-19

  • pdf1 (العربية)

• Mediating Role of Organizational Learning in Strengthening Relationship Between Strategic Flexibility and Achieving High Performance An analytical exploratory study of opinions of a sample of employees of Holy Karbala Health Department

  Ahmed A. Amanah, Layla M. AL-Hakeem, Alaa H. Fadhil, Suad J. Sultan

  20-39

  • pdf2 (العربية)

• Use of cluster analysis to study the reality of E-learning due to the Corona-19 pandemic on Nineveh Technical Institute students

  Ammar H. Taha

  40-51

  • pdf3 (العربية)

• The role of business incubators in promoting entrepreneurship

  Tarik A. Jassim, Zeena A. Abed Al-daeem

  52-66

  • pdf4 (العربية)

• The relationship of viral marketing with marketing performance Analytical research of a sample of tourism companies in Baghdad

  Tariq A. Jassim, Zainab A. Hashim

  67-78

  • pdf5 (العربية)

• A suggestive model for the use of lean accounting techniques and target costing to Reduce costs: Applied study in the Kufa cement factory

  Ali M. Kadhim, Mijbil D. Ismail

  79-90

  • pdf6 (العربية)

• A feasibility study for the case of a cement project in Sulaymaniyah in light of the investment climate in Iraq

  Taib Othman, Amina M. Fakhry

  91-104

  • pdf7 (العربية)

• The Financial and Human Resources Situation of Tourism Small Business in the Period of Economic Crisis in Erbil-Iraq

  Bahzad T. Salim

  105-114

  • pdf8 (العربية)

• The effect of the information of quotes received from the supporting authorities on the tax inventory: Applied research in the General Commission of Taxes

  Gufran F. Kamel, Mohammed A. Ibrahim

  115-124

  • pdf9 (العربية)

• Requirements for Human Resources Development for the electronic management application - Exploratory STUDY- a sample of the General Traffic Directorate

  Luay N. Jebur

  125-140

  • pdf10 (العربية)

• The effect of supply chain flexibility in achieving customer delight: An analytical survey in the General Company for Electrical and Electronic Industries

  Noor A. Radi, Maha A. Al-Azzawi, Kadhem A. Al-Jashami

  141-154

  • pdf11 (العربية)

• Enhancing the efficiency and effectiveness of the accounting information system in light of compliance with the International Standard on Auditing 500: Audit Evidence - applied study of a sample of audit offices

  ALI Q. AL-OBAIDI, Nouran K. Tariq

  155-166

  • pdf12 (العربية)

• A proposed model for the ration card system to reduce costs and improve income for the individual and society in Iraq

  Naser T. Shareef

  167-176

  • pdf13 (العربية)

• Measuring the Administrative Capacity of banks and their impact on Lending Behavior through the Employment determinant

  Ali A. Fares, Zahra N. Abdel Wahab

  177-190

  • pdf14 (العربية)

• The Impact of Economic Variables on the Volume of Public Spending- Malaysia as for the Period (1990-2020)

  Shahad M. Ali, Abdullah K. Sabawi

  191-206

  • pdf15 (العربية)

• The effect of applying computerized information systems on achieving sustainable competitive advantage

  Amal M. Al-Tamimi, Nahla O. Al-Shamri, Doaa A. Ibrahim

  207-223

  • pdf16 (العربية)

• Quantitative and descriptive analysis of tax risks by applying the requirements of the operations item/ analysis in accordance with the international standard (ISO 31000:2018) / analytical research in the General Tax Authority

  Farah N. Makki, Baydaa S. Lafta

  224-234

  • pdf17 (العربية)

• Using cash flow models to Forecasting financial failure and bankruptcy: An applied study in a number of companies listed in the Iraqi Stock Exchange

  Ahmed M. Al-Shukr, Sanaa H. Hilo

  235-245

  • pdf18 (العربية)

• Credit efficiency and its impact on earnings per share for commercial banks

  Zainab M. Mahmood, Emad N. Hashem, Maryam H. Hamza

  246-254

  • pdf19 (العربية)