Muthanna Journal of Administrative and Economic Sciences

The research focuses on the study of the relationship between the implicit knowledge of the auditor and their dimensions (thinking, skill, experience) , and reducing the expectations gap, for a sample of the staff of the Federal Board of Supreme Audit, The research included two main hypotheses, The first of the correlation and the second of the relations between the influence of the search variables, a sample of 65 employees was selected at the board, the adoption of the questionnaire, which included (30) paragraph, the results were extracted using the Statistical Program SPSS, a number of results were achieved, the most important of which was the fact that the auditor was able to detect the mistakes that were made within the organization, as well as his ability to address the problems and find appropriate solutions, a number of recommendations related to the results of the analysis were formulated, the most important of which is to increase the independence and impartiality of the auditor by granting him full freedom in determining the sample of the test, collecting evidence

The purpose of this research is to examine the reflection of international human resources management possessed by the sample under study to address job alienation experienced by workers represented by problems related to applications a ( weakness of ability to influence, loss of meaning, lack of standards, poor relations with others, and alienation of self). The research relied on a questionnaire as a key tool for gathering the necessary data needed to achieve its goal. As it has been distributed (60) form to determine the level of availability of international human resources management and career alienation, it was retrieved (53) form, In addition, a set of statistical methods was used, such as weighted mean, standard deviation, simple correlation coefficient Spearman, and simple and multiple regression coefficients. Search results showed the existence of a positive correlation with statistical significance between the international human resources management and career alienation of the sample surveyed, The study showed a direct correlation between the international human resources management and the functional alienation of the sample. The research came out with a set of recommendations, the most important of which is that there is a clear confirmation by the sample to provide opportunities to develop the skills of individuals through the provision of training and educational programs and development for them.

The problem of transportation among the problems of operational research and attention to this type of problems has the main role in reducing the cost of transport and the time needed to solve this problem, which is reflected greatly on the economy of the country, solving the problem contributes to help the decision-makers to make the right decision to reach the optimal solution in all kinds of enterprises, oil derivatives are important resources in the country's national economy. The gasoline product is considered an important oil derivative because it is directly related to the citizen's life and has a major role in the economy of the country. In this research, we aim to review some methods of solving the problem of transport, including the approximate Vogel method, the offer with cost method, and compare these methods in terms of results using the Win.QSB program to reach the lowest possible transfer cost. Transport, which achieves the lowest costs of transporting gasoline from the warehouses of the province of Baghdad to the filling stations and try to obtain the lowest possible cost through their application, where the researcher in the application side to build a model to transport the product of gasoline from the main warehouses of the province of Baghdad to some fuel filling stations in Baghdad (6) stations, the model was developed matrix of (the capacity of the warehouses, the expected demand for each station, The results of the linear programming method were (1,122,435). The result of the offer method with the cost was the total cost (1,537,410), followed by the approximate Vogel method (1,676,270). Through the above results it is clear that the offer with the cost gives the total lowest cost of the transport .

The role of specialized banks and their impact on finance and investment to enhance development capacity is one of the topics of interest to economists by examining the nature of the relationship between these variables and analyzing the impact of the volume of financing granted by the Real Estate Bank and enhancing its development capacity and determining the main role of specialized banks. That role is summarized in the idea of research in the analysis of the effectiveness of the Real Estate Bank and the extent of its contribution to the process of economic development and whether the Real Estate Bank in turn or seeks to make a profit like other commercial banks as well as "the study of financing resources of the bank in general and bank financing in particular for the period 2002-2016 through the construction of standard models for the period of research and rely on the financial data of the Real Estate Bank in Muthanna province and concluded the study to match the signals of the estimated parameters with the logic of economic theory and pointed to the relationship between the total loans granted and total beneficiary, and the research reached a number of conclusions, especially the expansion of the public and private banking sector reflected negatively on the performance of the Real Estate Bank, and therefore this bank in Muthanna province did not raise the development capacity of the province.

The research is a forward-looking view of the future of the Iraqi economy in the event of the implementation of privatization policy in accordance with the visions and directions of the international organizations represented by the International Monetary Fund, the World Bank and the World Trade Organization calling for the abandonment of the state from its social responsibilities and full time to carry out its internal and external security functions and the protection of private property. High efficiency in order to minimize the costs and disadvantages associated with them to the minimum in both visible and internal types, including time as a real cost. The deterioration of the indicators of life in Iraq, especially after the After the events of 2003 led to the decline in economic capabilities as a result of the systematic destruction of economic structures and infrastructure coincided with the widespread phenomenon of financial and administrative corruption in all forms of blatant and masked and the entry of gangs and advocates of terrorism, which completed what the invaders failed to do, Allowing the implementation of a huge economic program such as privatization in accordance with previous visions, and is considered from the point of view of the violation of the rights of present and future generations.

The capitalist system managed to impose its will and ideas in order to revive its trade and reform its monetary system by establishment the international financial institutions such as the International Monetary Fund (IMF), the World Bank and the world trade organization WTO. The IMF assumed a great position as the right arm of the capitalist system and defended its interests by offering capitalist ideologies and prescriptions with aids and loans to the developing countries to deepen the dependence of these countries regardless of the nature of cultural systems, political, economic and social which are ruling these countries. These programs and prescriptions are imposed on countries and have no choice in rejecting them or implementing planned national programs instead. It is noted that the implementation of IMF programs and the protection of creditor countries' interests are closely related to economic, social and political changes of debtor countries

The research aims to identifying the fixed assets in general and the fixed assets under the Iraqi environment, shed light on the legal framework for evening studies in general and the evening studies revenues of the research sample. Application of the proposed framework for dealing with the common fixed assets of the research sample Comparison of the maintenance amounts of the fixed assets determined by the law and the actual expenditure of the evening studies, together with the amount of depreciation calculated according to the proposed method, to measure the extent of preservation of the fixed assets. The most important conclusions reached by the researchers are that the instructions for the studies (135) for the year 2000, it was determined that there will be a percentage of the evening studies revenues for the maintenance of the fixed assets rather than their replacement. This negatively affects the maintenance of the common fixed assets. The most important recommendations of the researchers are to amend the instructions for the evening studies, provided that there are percentages of the evening studies' revenues to replace the fixed assets and not to maintain them only in order to preserve the common fixed assets. The management of evening studies should also utilize resources to replace fixed assets used in evening studies and subject to complete extinction.

The intangible assets that constitute the strategic resource for the wealth and prosperity of the organization have been called the intellectual capital. Intellectual capital is, therefore, the potential for managing the organization with regard to the capabilities and efficiency of the staff and the good relationship with customers that are combined with other material resources. Excellence and excellence, and therefore the intellectual capital from the point of view of researchers and foremost Kaplan and Emerson is a function of value creation and one of the main pillars in the systems of contemporary evaluation of performance, while the researchers concluded through this research there is a real need for the use of value-added measure of intellectual capital complement to profitability measures in the banking sectors.

The aim of the research is to clarify the role of the key Performance Indicators and the . Overall Equipment Efficiency in evaluating the performance of companies in Iraq, including Ur public Company, This is because most or all companies do not use this type of companies, Here the research problem emerged., And the research hypothesis was based on the use of these indicators in the industrial sector in general and Ur company in particular, will improve the performance, quality and rationalization of the company by relying on the ratios and information used in administrative and financial decisions. The research was applied in Ur public company for Electric Industries as one of the largest companies operating in the industrial sector, and the data for the year 2016.The research concluded with a set of results, the most important of which is the Iraqi industrial environment, including the company needs to adopt the application of the main performance indicators and the effectiveness of the equipment shown by the research because they have a role in clarifying the status and position of the company, whether quantitative or qualitative. Especially because it suffers from a deficit in its budget due to the decline in sales, working on addressing unsatisfactory results and promoting and increasing positive results and the need to actively take care of the marketing department being the promoter and instructor of the company's products.

The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH) in the electronic funds transfer operations, which include high-value financial transfers between the participating banks in this system, requires the fulfillment of all the decisions of the Basel Committee to manage the risks of electronic banking as well as on the implementation of all the requirements contained in the COBIT framework in light of the information technology environment to ensure proper and safe application in the process of financial transfers that take place through the clearing system of the electronic instruments (ACH) The search is over a set of conclusions, most notably: This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of corresponding operations of incoming and outgoing cheques. According to the conclusions, the research has formulated a set of recommendations.

The aim of this research is to show the importance of measuring and recording the problem of environmental pollution caused by industrial establishments in our daily life, according to the laws and legislations to preserve the environment and not to threaten the plant, animal and human resources in general. This study did not come from a vacuum, but came after the exposure of the environment irreparable damage due to the negative effects resulting from environmental pollution, and to achieve the objectives of this study, the researcher relied on the theoretical approach to the deductive approach and the practical side of the inductive method through the distribution questionnaire to the community The sample, which represents the society of accountants preparing lists and financial reports in industrial establishments, financial intermediaries and banks of decision makers, and adopted the research within the framework of this community on the use of random sample method, and took into account in the sample community to be one of the most. The researcher paid a field visit to some industrial establishments. The importance of the disclosure of environmental accounting data in supporting competitiveness in the modern manufacturing environment is therefore important, as environmental accounting has a role in increasing the efficiency and effectiveness of the operational processes in these industrial facilities.

The research aims to know the importance of computerized accounting systems in meeting the disclosure requirements related to intellectual assets through knowledge of the most important technological assets and knowledge that can be employed to apply the computerized accounting system. To achieve this goal, the research was conducted on a sample of Iraqi industrial companies, For the manufacture of packaging materials, Iraqi Carton Industry, Iraqi Engineering Works, Iraqi Carpet and Furniture), which displays their statements in the Iraqi market for securities through studying their statements for the financial period (2015-2017) The content analysis model (0,1). The hypothesis of the research was tested by using the questionnaire form, the results of which were obtained through the answers obtained from the employees of the research sample companies.The most important findings of the research are the weakness of the procedures of Iraqi companies in the process of transition to computerized accounting systems, despite the existence of much different knowledge and the research found that the computerized systems can serve the process of accounting disclosure of intellectual property more than manual systems.The most important thing recommended by the research is the need to activate the foundations and rules by the concerned authorities and the government in order to switch to computerized accounting systems in companies for the purpose of reducing errors and accuracy and speed of completion of accounting work as well as meet the requirements related to intellectual assets.

The research aims to identify the role of Lean Six Sigma in reducing costs and increasing the profitability of enterprises by applying this approach in order to influence the management/reduction of costs and improve the competitive situation. This concept has become the focus of many industrial and service organizations in both developed and developing economies, especially those focused on increasing profitability. This is because this approach differs in that it focuses on determining the percentage of defective products and diagnosing fault points in the production process. It also eliminates wastes that are reflected in further reduced quality costs. Thus, the purpose of the research is to determine the applicability of this approach in the sampling plant by determining its contribution to reducing quality costs. The research found a number of conclusions and recommendations. One of the most important conclusions was the possibility of applying this method to the plant in addition to its contribution to reducing costs and increasing the quantity of product. Regarding the recommendations, the study discussed the need to follow the methods of quality management in monitoring the production process as well as the need to increase spending on prevention activities.

This study aims to shed light on the importance of Judicial Accounting and the urgent need to activate it with develop its role in Iraq to help in solving many financial and judicial problems. Judicial Accounting plays an important role in providing specialized financial advice to individuals, regulatory, investigative and judicial authorities in the fields of fraud, corruption, and financial and commercial disputes. Based on the research objectives, five main hypotheses and three sub-hypotheses are have been addressed. The first three hypotheses focus on the importance of the need for Judicial Accounting services in Iraq and the most important sectors and areas in which its services can be utilized. The fourth hypothesis focuses on the necessary and appropriate skills that Judicial Accountants should have to perform their job efficiently and effectively. The fifth hypothesis addresses the effectiveness of applying judicial accounting and the importance of its role in reducing the phenomenon of financial corruption and increasing the quality of internal control systems and financial reports. All the hypotheses were validated through the results of the statistical analysis of the responses of the sample to a questionnaire that was allocated for this purpose. This study finds that the high levels of financial corruption and a large number of financial and legal problems in all aspects in Iraq at all levels and sectors is due to the great absence of the use of Judicial Accountants and their role in this field. The results clearly indicate the urgent and necessary need at present to activate the role of judicial accounting in Iraq and benefit from the services of Judicial Accountants and experts in this field because of its significant role in supporting the general economy of the country and promoting the application of justice and law. Finally, this study suggests that judicial accounting should get wide attention and emphasize the importance of including it in the curriculum of Iraqi universities and institutes to develop the skills and abilities of accountants in this field. In addition, various judicial and governmental authorities should be urged to use and rely on judicial experts and accountants in the investigation of financial corruption, manipulation, embezzlement, and other financial problems.

The study aims to assess the current status of the operating cost behavior of the industrial establishments in order to demonstrate the impact of electronic outsourcing on reducing these costs and achieve significant savings for pricing and profitability. Design, methodology, approach a case study of an Iraqi industrial company. The accounting analysis was carried out before and after the electronic outsourcing operations through cloud computing technology Findings – Experimental accepting the assumption that e-outsourcing supports cost reduction strategies for Iraqi industrial companies.