The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

The formula of Ijarah and Ijarah ending with ownership is one of the investment formulas in Islamic banks, so this research has shed light on it in order to benefit from the experiences of the research sample banks, This research aims to find a reliable way for Iraqi Islamic banks, namely (leasing and leasing ending with ownership) in order to invest their money without usurious interests, The problem of the research emerges through the lack of awareness of the Iraqi Islamic banks to work with different Islamic financing formulas and their inability to invest their money through the adoption of their administrations for different formulas, including the leasing, and this is reflected in the decrease and fluctuation of its profits, Theref

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges.  Private colleges are currently facing many crises, changes, unrest and high competitive pressures.  Which is sometimes difficult or even impossible to predict.  The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive.  Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a

Today, there are large amounts of geospatial data available on the web such as Google Map (GM), OpenStreetMap (OSM), Flickr service, Wikimapia and others. All of these services called open source geospatial data. Geospatial data from different sources often has variable accuracy due to different data collection methods; therefore data accuracy may not meet the user requirement in varying organization. This paper aims to develop a tool to assess the quality of GM data by comparing it with formal data such as spatial data from Mayoralty of Baghdad (MB). This tool developed by Visual Basic language, and validated on two different study areas in Baghdad / Iraq (Al-Karada and Al- Kadhumiyah). The positional accuracy was asses

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

       The present study was performed to spotlight the potential role of soil bacteria in the Al-Rumaila oil field as a bioindicator of heavy metals pollution. For this purpose, nine soil samples were collected from different sites, with 20cm depth, to assess the pollution status depending on the total and available concentrations of heavy metals.  The result indicates pollution of the studied soils with the following metals: Cd, Cu, Fe, Zn, and Pb. The mean of total concentration for all studied metals was higher than the allowed maximum limit based on the international limit:(3.394, 3.994, 39.993, 8844.979,150.372, and 103.347 µg/g), respectively. While measuring the total Metal concentration is important in determining the de

The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

ABSTRACT

The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.

Answers were analyzed to reach the final results through the use of a number of statistical methods via