Determinants of economic growth in Iraq: a standard study for the period (1970-2016)

The subject of economic growth and development has taken a great space of importance in recent decades, level in terms of economic theory, scientific and academic research or the level of international institutions, and the level of countries and their economic orientations. Economic growth as a general phenomenon is a means of achieving various purposes. Growth rate or at least improve it by introducing all the conditions imposed by economic development. Economic growth remains the main concern of the various systems on the one hand and individuals on the other. It is at the top of the objectives of economic policies as it represents the material conclusion of economic and non-economic efforts in society

Organizational reputation and its role in organizational indulgence :An Analytical study of a sample of the teachers of the University of Warith Al-Anbiya

The present study is concerned with determining the effect of organizational reputation on employee engagement in the University of Warth Al-Anbiya. The study is conducted on (50) teaching staff at University of Warith Al-Anbiya. A questionnaire has been designed to collect the required data to measure the sub-dimensions of organizational reputation with the sub-dimensions of organizational immersion and to determine the level of impact between the variables. A set of statistical methods has been used to measure the relevant variables (mean, standard deviation, correlation coefficient "Pearson"). The study indicates a strong direct correlation between the components of organizational reputation with its dimensions (social responsibility, organization image, creativity, quality of service, Attracting the talented) and between employee engagement with its dimensions (enthusiasm, dedication, assimilation). The study has reached a set of conclusions. A set of proposals and recommendations was put forward, the most important of which is the assess of the capabilities of workers and working to identify their needs for continuous training and qualification to enable them to meet new work requirements as well as attract talents and improve the reputation of an organization.

An Analytical view of the Extent to which the Tax Accounting Process Conforms to the Transfer of Property Ownership in Accordance with Resolution 120 of 2002 with the Tax Rules

The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.

The role of computer-aided design and Manufacturing technology in improving product quality and rationalizing costs : Applied research in the State Company for Textile and Leather Industries / Leather Factory

The research aims to identify and apply computer-aided design and Manufacturing technology and its impact on improving product quality and rationalizing costs. The research also aims to spread awareness among departments and workers of the company in question about the importance of computer-aided design and Manufacturing technology and urging them to shift design from manual to computer-aided design. Here, the importance of research emerged because of the flexibility that computer-aided design and Manufacturing technology provideded in formulating, designing and producing the product, and here a problem arose. Researching the necessity of shifting design and production to automated technologies to improve product quality and rationalize cost and time by reducing the number of workers, increasing their efficiency and effectively utilizing information.

The Role Of Strategic Clarity In Entrepreneurial Organizations - an Exploratory Study Of The Opinions Of A Sample Of Faculty Members In The College Of Administration And Economics/ Qadisiyah University

The purpose of the current research is to know the relationship of strategic clarity represented in (clarity of activities and procedures, clarity of goals, clarity of resource use, clarity role of employees, clarity of the organizational structure, clarity of leadership roles) that the studied sample possesses in the pilot organizations represented in (independence) , inventive, proactive, and risk-taking), The research relied on the questionnaire as a main tool to collect the necessary and necessary data to achieve its goal. As (67) forms were distributed to determine the level of availability of strategic clarity and leadership organizations, and accordingly (55) forms were used, which are valid for analysis. In addition, a set of statistical methods was used, represented by weighted mean, standard deviation, simple correlation coefficient Pearson, and simple regression coefficient. The results of the research showed a positive correlation and impact between strategic clarity and the pilot organizations of the studied sample. Which motivated the study to come up with a set of important results, perhaps the most prominent of which is the interest of the studied sample in encouraging its employees to develop their capabilities and enhance them in order to create good results that return to the studied study in a positive way reflected in achieving high-level profits.

The role of electronic auditing in verifying the principles and approaches of accounting measurement for financial instruments when adopting international financial reporting standards IFRS

The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS - 9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies ’financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates - the National Company for Tourism Investments and Real Estate Projects) are adopted as a field of application by analysing their financial data for the year / 2018 and conducting a simulation of the outcome of the activity and the financial position of the company using an electronic audit program. This is to show the difference between the actual results and the results expected to be shown in light of the measurement principles adopted under international financial reporting standards. The researchers have concluded that the use of electronic means helps the auditor to conduct the audit process for the various financial assets due to their multiplicity and diversity in addition to the diversity of their market values. In addition, this enables the auditor to identify errors and indicate their impact on the income statement and budget and thus reach a final opinion on the financial statements towards the use of electronic means in auditing operations by professional organizations and relevant authorities for the purpose of speed and accuracy in completing auditing operations. Moreover, the necessity to prepare electronic programs for various auditing purposes in line with the activity of the bodies subject for auditing and training auditors in the use of such programs.

The private sector in Al-Muthanna governorate and its role in the Economic Development process for the period 2009 – 2018

Economic development is a major means of promoting economic reality, activating economic movement in Muthanna governorate, changing the living reality of the population and creating necessary development in various fields through the effective role of the private sector in this regard. The research aims to demonstrate the reality of economic development in Al-Muthanna governorate, its importance, the extent of the private sector’s contribution to it, identifying the most important challenges and obstacles to promote economic development, and attempting to find solutions to support the private sector and achieve economic development through analyzing data for some economic indicators. The research has reached a set of conclusions that confirm that the governorate contains great and varied potentials, and the private sector in recent years has contributed to promoting economic development in Al-Muthanna Governorate, even if by a small percentage, by contributing to GDP, providing employment opportunities for the unemployed and establishing the necessary industries needed by the governorate. Further support for the private sector should be done, and the task of investors should be facilitated in legal, administrative and environmental terms, and the existing potential and investment opportunities should be used to advance the economic reality of conservation and to bring a positive change.

A Study of the Structural changes in the accounting environment as an introduction to the Practice of creative accounting

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

Spiritual well-being and its effect on individual work performance An exploratory study of the opinions of a sample of employees working at Tikrit University /College of Business and Economics

This research seeks to identify the spiritual well-being and its impact on the performance of individual work in the College of Business and Economics / Tikrit University, and to present a number of findings and recommendations that contribute to providing spiritual well-being in the College of Business and Economics and to stand on the level of individual work performance among its employees, and the researcher adopted the approach Analytical descriptive as well as the use of the statistical program (SPSS), where this research was applied to a random sample of (250) employees, and to achieve the objectives of the research, a questionnaire was developed using previous studies in order to measure the study variables, and the research reached a set of results, the most important of which are: Spiritual well-being plays a role Important in the success of the individual work performance of the employees working in the college in addition to the availability of spiritual well-being in an average manner in the intended research sample, as well as the need to adopt some spiritual welfare factors to raise the individual work performance of the employees in the study sample, and the research recommended a set of recommendations, the most important of which is the necessity of involving workers to raise spiritual well-being By promoting the principle of sharing goals for the benefit of the year, and the need for the overall higher management to commit to change, concern for the human resource The person with high spirits in order to educate the staff and the rest of the administrative levels of the faculty researched for this task.

The Role of accounting creativity in Encouraging Foreign Investment and Achieving Sustainable Development : An applied study on a sample of Iraqi banks listed in the Iraq Stock

The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development. For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period. Through that, the research objectives have been achieved and the hypothesis tested. The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks. In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders. The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment. This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.