يرجع تاريخ الاصلاحات الادارية إلى سبعينات القرن الماضي  ،ولاسيما الندوة التي عقدت لبحث العوامل المؤثرة في انخفاض الانتاجية عام 1976، وعملية ترشيق الاجهزة الادارية للدولة عام 1987.

            ان بحثنا الموسوم (نظام المعلومات المحاسبية ودوره في عملية اتخاذ القرارات) يتم عرضه في فرعين مترابطين، هما:

• المحاسبة نظام معلومات.
• الادارة صانعة للقرار.<

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

ABSTRACT Studying the positive and negative effects resulted from the industrial projects and laying down the comprehensive planning bases to the urban development projects which insure retaining the social, economic and environmental development, taking in to consternation the time factor within the planning process which is considered the most important factor that determine the extent of the efficient selection to the site and not interpenetrate in the industrial activities and efficiency and calculating its future expansions away from the residential areas. It is more favorable to plan the industrial areas of apparent pollution outside the bounds of the basic plan to limit the negative effects on the environment and providing

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys

As a result of the development and global openness and the possibility of companies providing their services outside their spatial boundaries that were determined by them, and the transformation of the world due to the development of the means of communication into a large global market that accommodates all products from different regions and of the same type and production field, competition resulted between companies, and the race to obtain the largest market share It ensures the largest amount of profits, and it is natural for the advertising promotion by companies for their product to shift from an advertisement for one product to a competitive advertisement that calls on the recipient to leave the competing product and switch to it

Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant