The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

تشخيص عوامل النجاح الحرجة لتفعيل استخدام الحاسوب الشخصي

To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

The process of evaluating business processes, complex, repetition of procurement processes, need for raw materials and frequency of demand, which makes dealing with suppliers in the evaluation process, making the need for a process intervention in the process. Lighter on the other hand.

Many Iraqi companies suffer from problems related to suppliers, and cases of administrative and financial corruption are often raised regarding this type of contract and from this reality the necessity of researching this problem and trying to develop some solutions to reduce its impact on the companies' work, by using a method that works according to the standards adopted in Evaluation and selection of the supplier in the

The current research aims at finding out how to properly and correctly manage waste and solid waste and reduce the difficulties faced by all countries. However, it is becoming increasingly acute in developed cities because their economies are growing rapidly. It is necessary to identify the modern methods used in developed countries in managing wastes. The use of modern waste management techniques is a coordinated effort by international agencies within the borders responsible for them. The problem of the study can be identified in the lack of clarity of environmental management procedures in place. The importance of the research contributes to providing greater capacity to the administrative and technical leadership in the municipality

This study aims to examine the moderating effect of working capital management policies on the relationship between dividend policy and stock prices in the manufacturing sector of the Kuwait Stock Exchange (KSE) from 2019 to 2023. Grounded in signaling theory and agency theory, the research investigates how dividend decisions affect market valuation and how investment and financing strategies, particularly aggressive or conservative working capital approaches, influence this relationship. To achieve this, panel data from 21 manufacturing firms listed on the KSE were analyzed using panel regression techniques method in EViews software. The market price per share (MPS) was used as the dependent variable, while earnings per share (EPS) and

The current study aims to identify the impact of green marketing on sustainable development in Al-Reef Alkhadraa Company for producing green products. The study consists of two main variables: the independent variable includes green marketing, which consisted of four dimensions: eliminate the concept of waste, reuse the product concept, clarify the relationship between the product price and cost, and make environmental orientation profitable. The dependent variable represents sustainable development, whose dimensions consisted of environmental, social, and economic.

According to (Maaroof  & Oğrak, 2024), at the beginning of the twenty-first century, the world witnessed a diverse movement by humans in general, working to spre

This paper introduces a method for measuring the Reliability Function of Carbon Fiber Reinforced Polymer (CFRP) under cyclic stress using nonparametric estimators. The study's goal is to gain a better understanding of material deterioration by combining microscopic and macroscopic approaches while accounting for the uncertainty associated with the data and models. Several statistical techniques were used to estimate the reliability function from failure data generated under cyclic stress, such as Nadaraya-Watson, spline estimation, kernel density estimation, Bayesian estimation, and Gaussian process regression.

Real data will be simulated as a result of experiments conducted in Stanford structures and the vehicle laboratory (SACL)

The purpose of this research is to find the estimator of the average proportion of defectives based on attribute samples. That have been curtailed either with rejection of a lot finding the kth defective or with acceptance on finding the kth non defective.

The MLE (Maximum likelihood estimator) is derived. And also the ASN in Single Curtailed Sampling has been derived and we obtain a simplified Formula All the Notations needed are explained.

This paper analyzes how Strategic Monitoring (SM) affects the Organizational Sustainability (OS) of some selected Baghdad Health Directorates in Iraq and attempts to establish how economic, social, and environmental sustainability can be achieved through SM, which includes strategic intelligence, strategic thinking, and strategic vigilance. A descriptive-analytical methodology has been used in which data was gathered using a structured questionnaire administered to 60 middle management officials of the directorates. The data were processed through suitable statistical tools using regression and correlation methods with the help of SPSS software. Results indicate that there exists a strong and significant positive relationship between SM

This research focuses on the complex relationship between education quality and human development in Iraq for 2005 to 2023, emphasizing how the poor conditions in education set in place a vicious circle restricting national progress. Utilizing both inductive and deductive realms, official data of the Ministries of Education and Planning were analyzed, along with comparative international experiences. Indicators analyzed include school density, student-teacher ratio, lack of infrastructure, and limitations of vocational training for primary, secondary, and vocational educational levels. The results show a constant mismatch between students' population growth and resource allocation to education, thus summarizing an overcrowded school envi

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

تتطلب عملية التنمية الاقتصـادية في الدول النامية مبالغ كبيرة من رؤوس الأمـوال اللازمة لتنفيذ البرامج والخطط الاقتصادية، ولما كانت الاسـتثمارات التي تنفذها هذه الدول خلال حقبة معينة، تزيد على ما تم  تحقيقه من موارد مالية محلية، فلابد أنْ يمول الفرق من خلال انسياب صافٍ لرأس المال الأجنبي (قروض ومساعدات) إلى الداخل خلال المدة نفسها، لغـرض سَدّ الفجوة في المـوارد المحلية المعدة للاسـتثمار، وعانت بعض د

اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال

The Research examines the transmission advantage from Floor Trading (FT) to the Electronic Trading (ET) in the Iraqi Stock Exchange (ISE). Testing three hypothesis, first, test the significant different of market depth before and after period of ET used, second, test the significant different of market liquidity also before and after period of ET used. And third test the impact of market depth and liquidity on the performance of ISE. AnEvent Study is depended with 74 observing distributed equality on research period which is extent among 2006 to 2012, Note that the event window is 5-7-2009.The Result of hypothesis testing explore that the all three null main hypothesis is refusing and accept the alternative of it's because the ET

Abstract :                                                                                                            

In light of the trend of the countries of t

Abstract

Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.

The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.

The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat

The current research aims to validate the Effect of technical innovation on human resources management ambidexterity through job embeddedness. The current research was done in  Al-Etihad Food Industries Co. Ltd. And within the industrial environment, the research was designed according to the descriptive research. And to achieve the main goal of the research above, the researcher used the questionnaire as a key instrument to collect data through the views of a sample of managers, and employees at the senior, middle and executive management level. The research sample reached (107) individuals, the data were analysed using the statistical packages (SPSS v. 26) and ( SMART PLS v 3. 3. 8) the group of statistical

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

Purpose: This research emphasizes the need for the organization to redistribute powers and responsibilities internally, empower its human resources, and grant it various powers to present the opinions and proposals necessary to achieve this.

Theoretical Framework: According to researchers (Ritchie-Dunham & Puente, 2008), the organization needs to establish its roots in its surrounding environment, it needs to strengthen its mental image and recognize the role that strategic clarity plays in achieving this.

Design/Methodology/Approach: Analysis of study data in three colleges (2023-2024), using strategic clarity in its components (clarity of goals, clarity of organizatio

Purpose: This paper aims to measure poverty in Iraq and its sub-indicators using a multidimensional methodology. It also examines the robustness and sensitivity of the estimated indicators and models the determinants of poverty through a binary logistic regression approach.

Theoretical framework: Poverty is commonly measured through two primary methodologies. The first is a one-dimensional approach, which defines poverty as insufficient income to meet a specific set of needs required for a decent standard of living. The second is a multidimensional approach, which aligns with Amartya Sen's capabilities framework. Sen conceptualizes poverty as "the deprivation of basic capabilities rather than mere

The two terms"of fective intelligece and organizational intelligence" is it is the emotional intelligency and organizational intelligency"are considered as one of the contemporany terms which the various organizations started to function them in their activities to in crease their efficiency.

This study aims at examining those two terms and the possibility of their functioning them in one of the general organizations and the questionnaire is used as atool to gather information that are distributed on asample consists of (50)employees and selected randomly from various organizationl levels.

The most important conclusions:<

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

Purpose: The objective of this study is to analyze the relationship between

agriculture development and unemployment rate for the period of 1991-2-2022 in Iraq.

Theoretical framework: In the context of agricultural employment, agriculture is recognised as a crucial component of economic advancement and emphasises the significance of efficiently utilising all available resources, including human resources (Alsudani & Al-Hiyali, 2021). Moreover, the growth of agricultural and the unemployment rate have been used as two indicators to evaluate the significance of the agriculture sector(Jongerden et al., 2019).

Design/methodology/approach: In order to examine wheth

The research aims to show the impact of structural imbalances in the main sectors in the Kingdom of Saudi Arabia by testing the relationship in the short and long term between the variables of the structure of the main sectors of industry, agriculture, and mining, in addition to the price of oil as independent variables, and between the public budget expressed by 1990-2021. The results have resulted in a long-term relationship between the main sectors and the oil price and between the deficit and the surplus of the general budget with a negative correction factor of (-0.77) in order to return to the equilibrium situation in the short term and the long term, and the research reached a set of conclusions that the changing price of oil was

• Epstein, B., and sobel , M. (1954)."Some Thearems Relevant to life Testing from an Exponential population" Annals of Mathematical Statistics, 25, 373 – 381 .
• Epstein, B., and Tsao, C.K.(1953) "Some Tests Based on Order Observation From Two Exponential Populations" Annals of Mathematical Statistics , 24 , 458 – 466 .
• Hogg, R.V. and Tonis, E,A. (1963), "An Iterated procedure for Testing the Equality of several Exponential Distributions" Journal of the American Statistical Association, 58 , 435 – 443.
• Kumar, S. , and patel , H. I. (1971) "ATest for the Comparision of two Exponential Disributions" Technometrics , 13 , 183 – 189 .<

Abstract
             Shorten the research problem that there is no system or model to evaluate the financial performance of the departments of municipalities where it is not possible for a person or institution both to know or to know their success in terms of the financial work of failure and where it is now than those without assessing the financial performed, authorized to be and necessities FATF is the financial performance assessment, which is the work unfinished aspects without Hence the work came in this study to study and diagnose and analyze financial data in a sample of municipal departments in order to develop a model to assess the financ