The impact of the financing structure in improving financial performance in Iraqi banks Hasan Ali Alahmady (Pp: 46-71) Volume 5, Issue 2 Abstract: The current study aimed to identify the impact of the financing structure in improving financial performance in Iraqi banks. To achieve the goal of the study, the researcher used the descriptive analytical…
Developing a Social-Emotional Learning program for preschooler Dr. Soumaya ES-SAOUABI, Samira HADJI (Pp: 134-154) Volume 5, Issue 1 Abstract: The development of social-emotional skills through early childhood has special importance regarding the developmental rate on this period and the great learning opportunities allowing him to fully develop in a harmonious way. Several researchers affirm the…
The Concept and Development of Electronic Crime Adnan Jirjes Mohammed Ameen (Pp: 115-133) Volume 5, Issue 1 Abstract: Scientific research in general, and social research in particular, is considered an organized process to reach solutions to problems, or answers to questions, in which methods of investigation and observation are used that are acceptable and well-known…
The Role of Electronic Skill in Developing Human Resources and Its Implications for Improving Companies’ Performance Adnan Jirjes Mohammed Ameen (Pp:95-114) Volume 5, Issue 1 Abstract: The current study aimed to identify the role of electronic skill in developing human resources and its implications in improving the performance of companies. To achieve the goal of…
The Foreign Investment Contracts According to the Jordanian Legislations Dr. Asma Mostafa Abdel Qader Ghnaimat (Pp:80-94) Volume 5, Issue 1 Abstract: Legislative regulation of foreign investment is an important factor in attracting foreign investment; In view of the provisions, it contains related to all fields of foreign investment, and the regulation of the relationship between…
The Impact of The Technological Dimension in The Knowledge Economy on Sustainable Development Nadia Abde AL-Razzqg Saleh Jarallah (Pp:64-79) Volume 5, Issue 1 Abstract: The current study aimed to identify the technological dimension in the knowledge economy and its impact on sustainable development (an applied study on the services sector in Baghdad as an example)….
Accounting information and ways to rationalize spending in the Iraqi Hajj Authority Ali Dhannoon Mohammed (Pp:47-63) Volume 5, Issue 1 Abstract: The current study aimed to identify the role of accounting information in rationalizing spending in an applied study in the Iraqi Hajj Authority. To achieve the goal of the research, the researcher used a…
Ways To Accelerate the Application of Electronic Tax Accounting Fahd Abdul Aziz Muhammad Al-Mahmoud (Pp:30-46) Volume 5, Issue 1 Abstract: The current study aimed to identify ways to accelerate the application of electronic tax accounting from the point of view of accountants working in the Iraqi General Tax Authority. To achieve the goal of the…
The Impact of The Quality of Balance Sheet Information on Financial Decision-Making Muhammad Ahmed Farhan Al-Jumaili (Pp:15-29) Volume 5, Issue 1 Abstract:The current study aimed to identify the impact of the quality of balance sheet information on making financial decisions. To achieve the goal of the study, the researcher used a questionnaire tool that was…
Requirements for Accounting for Financial Derivatives Between Reality and Expectations Ahmed Saadallah Najm (Pp:1-14) Volume 5, Issue 1 Abstract: The Current Study Aimed to Identify the Impact of International Accounting Standards (Standard 39) on the Requirements of Accounting for Financial Derivatives and The Possibility of Their Application in Iraq. Banking In the Iraqi Financial Market,…