ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The study aims to evaluate the management public investment in the Mayoralty of Baghdad which suffers from the lack of clear mechanisms for evaluating the management of public investment and weakness of planning processes, allocation and implementation of projects in the Infrastructure in the sectors of water, sewage, cleanliness, entertainment, roads and popular markets. A framework model used the Public Investments management Assessment ( PIMA ) provided by the international Monetary Fund based on three phases of evaluation during the public investment cycle in the stage of ( planning - allocation - and implementation) through fifteen indicators (five indicators for each stage) and three comprehensive factors (the legal framework supporting public investments - human resources capable of managing public investments - and technology systems supporting the process of managing public investment) , through an examination form ( PIMA ) and focus on the specialized executive officials in the departments of the Mayoralty of Baghdad (the Administrative and Financial Department, the Planning and Follow-up Department, the Projects Department) and the study period included the period from 2016 to 2021. The study found that the evaluation of Public Investments management in the Mayoralty of Baghdad is the weakest in the privatization stage due to the lack and fluctuation of the investment grant from the Central government, the weak mobilization of self-revenues and the lack of budget comprehensiveness, followed by the weakness of the planning stage due to the weakness of the project evaluation index and the alternative financing index (public-private partnership) and achieved the best A result in the implementation phase, except for the public asset control index, the study has also indicated the need for a legal and regulatory framework that addresses the problem of overlap in social spaces with the administration of the Baghdad Governorate, and the development of staff capabilities and technological systems that support public investments for the Mayoralty of Baghdad.

The current research seeks to identify the motion leadership secrets and demonstrate their impact on the re-engineering of investment operations, and re-engineering investment operations as a dependent variable by excluding it (investment operations, strategies, technology, and people).
Data was collected by designing a questionnaire distributed to (28) employees of the Diwaniyah Investment Authority, and the hypotheses that were developed through the literature related to research were tested using statistical programs (spss v25) and (smartpls v4).
The research reached a set of conclusions, the most important of which is that the motion leadership secrets are important in order to develop investment operations in light of the dynamic conditions and environment and have a direct and positive role in re-engineering investment operations.

This research aims at the possibility of applying the tool (5s) in Al-Kadhimiya Teaching Hospital, in the feeding unit in the hospital to Set-in-Order the workplace, The feeding unit has a major role in feeding patients and residents, and thus improving the unit contributes to continuous improvement, In the light of the researcher's field visit to the hospital, he found that the tools of cleaning equipment and floors are similar and not specified separately, There are no shelves dedicated to storing tools and equipment, In addition to the lack of a schedule for cleaning tools, the service delivery is slow, Equipment is not properly disinfected and does not serve to provide attractive quality meals in hospital food service systems, and this is the research problem, The importance of the research came to achieve continuous improvement by managing the workplace to save space, improve efficiency and productivity, reduce losses and waste, enhance food safety and quality, and maintain the cleanliness of the place to achieve a comfortable work environment for staff and hospital patients, Al-Kadhimiya Teaching Hospital is one of the public sector hospitals that provide health care services, which requires that it achieve high health care as it consumes a greater part of government resources, so it requires a modern tool to achieve the safety of food provided to patients in hospital.
This research reached a number of conclusions and recommendations, the most prominent of which is that there is a slowdown in services, equipment and utensils have not been properly disinfected Improper handling of food and ventilation not working properly, Therefore, recommendations emerged that it is necessary to apply the (5s) tool, To provide sufficient space, adhere to the food safety system, and clean equipment and utensils properly Sort of equipment, Set-in-Order of the workplace, sterilization and disinfection, To meet the different needs of patients, follow-up patients and listen to their opinions.

Purpose - The study aims to Discover the relationship between a leader's golden thinking and innovation performance through strategic purity. Despite the tangible link between a leader's golden thinking and innovation performance, empirical studies indicate inconclusive results, so the study attempts to test the mediating role of strategic purity.
Design / Methodology / Approach - This study works on activating the leader's golden thinking as one of the strategic variables to achieve innovation performance, as the researcher sent an electronic questionnaire to the company’s employees. The sample of the study and (53) responses were obtained that were analyzed by Using the advanced statistical program (SmartPLS).
Results - The main finding of this study is that some variables such as a leader's golden thinking are closely and positively correlated with strategic purity. And strategic purity has a significant effect on innovation performance.
Originality / Value - This study demonstrates the resource-based view that a valuable asset, rare, and irreplaceable as the golden thinking of a leader leads to enhanced innovation performance through strategic purity.

This study aims to show the reflection of the adoption of the international framework for the professional practices of internal auditing on the processes of the institutional dimension, given that the international framework contains a set of guidelines and directives that help the internal auditor in performing his job. In preparing the study, it relied on the descriptive analytical method.
Among the conclusions that have been reached, the international framework effectively contributes to raising the performance of the work of internal auditors, which reflects this on the processes of the institutional dimension through the basics of the international framework issued by the Institute of Internal Auditors. The study also emphasized the need for internal auditors to adhere to the basics of the international framework in order to raise the level of performance of the internal audit function.

The research aims to know the level of impact of re-engineering human resource in organizational innovation in the Directorate of National Card Affairs, and to determine the level of interest of the Directorate under consideration for re-engineering human resource and its dimensions, and to know which of its dimensions receives more attention. Determining the level of adoption of the Directorate under consideration for organizational innovation. The research started from two main hypotheses, to explore the correlation and influence between the variables by using the descriptive analytical method and by using the questionnaire as a main tool for collecting data from the community of (615) members, A random sample of (220) members was selected, and the (SPSS V.24) program and a set of statistical methods were used., the most important of which are (weighted mean, standard deviation, variation coefficient, coefficient Kendal correlation, and simple linear regression). The most prominent conclusions reached by the research, is the lack of interest of senior management in the organizational structure, due to the failure to grant powers, even in a simple way, to the directors of departments and divisions. As well as the interest of the senior management in human resources, as it considers its employees as the most important resource and the basis for all its operations. The most prominent recommendations were to increase the interest in human resources and to manage them properly by increasing their participation in the decision-making process of the directorate, in order to arouse feelings of activity among individuals and positively motivate them

This research dealt with shedding light on the nature of material misrepresentations, in addition to knowing the extent to which the quality of accounting information systems contributes to reducing material misrepresentations
On the theoretical side, a number of sources were relied upon in dealing with the research problem and presentation of the topic, while in the practical side, it was relied on the questionnaire form, where the research sample was (accountants and auditors), where 50 forms were distributed and 50 were received, and the data was analyzed and hypotheses tested through the program Statistical spss to show the relationship between the variables.
The research reached a number of conclusions, the most important of which is the accounting information system works to reduce the cases of fraud and error that the accounting information is exposed to.

The problem of the currentresearch was embodied by a set of challenges and difficulties facing the energy-saving lighting (LED) factory in Taji, which is affiliated with the General Company for Electrical and Electronic Industries, which impede the application of technological capabilities and affect the promotion of sustainable marketing, the most important of which is the lack of updates to production lines, , and the lack of interest in adopting sustainable marketing to achieve long-term profits. The research aimed to determine the nature and level of the relationship and influence that technological capabilities can play in promoting sustainable marketing. This research was implemented in the energy-saving lighting (LED) factory in Taji, affiliated to the General Company for Electrical and Electronic Industries. The research adopted the descriptive analytical approach, and the questionnaire was the main tool for collecting data and information about theresearch variables. The research population reached (173) employees, and a random sample of (138) employees was taken from the disciplines (engineering, technical and administrative). At a rate of (79.8%) of the community, all of them were valid for analysis (100%). One of the most prominent findings of the research is the existence of a statistically significant correlation and effect between technological capabilities in their dimensions and sustainable marketing. The results also showed that the factory pays good attention to technological capabilities in their dimensions (research and development capabilities, innovation capabilities) and sustainable marketing in its dimensions (environmental, and social, and economic). Based on the results of the research, the researchers presented a set of recommendations to promote sustainable marketing in the factory, the most important of which is the need to pay more attention to the factory management to technological capabilities by working to strengthen research and development activities, providing products that keep pace with technological development.

One of the problems of operations research is the transportation problem (TP), which is limited to scheduling the transportation of goods from sources to sites at the lowest possible cost, and it can be solved by traditional methods, which Including North West technique, Least Cost technique, and Vogel\'s Approximation technique. Several methods have been proposed in recent years to locate Transportation Problems that are less costly, in our research we compared Vogel\'s Approximation Method (VAM), Direct Sum Method (DSM) and Ramakrishnan\'s proposed method. If the results show the effectiveness of the suggested Method by Ramakrishnan with the methods used in comparison

This study aims to highlight the role of the Just-In-Time (JIT) system and its impact on the accounting disclosure in the financial statements and the accounting information provided by the Company, subject of the research, to the users of these statement, whether internal or external users, and through the application of the above system and the comparison between the statements, subject of the research, before and after the application.The researcher concluded that the use of the system leads to an increase in liquidity and revenues and a decrease in expenses. It also leads to an increase in the surplus that can be used in expansion operations and foreign investments. It can also be used to bridge the deficit in the Corporation for the previous years and that using the system will lead to the desire of investors to enter as shareholders in the Company which leads to an increase in the value of the Company in the labor market. One of the most important recommendations reached by the researcher is the necessity of using modern systems in production processes and training workers to use advanced systems in accounting work to deal with these systems by involving them in training courses.