Muthanna Journal of Administrative and Economic Sciences

'' European option. '' risk of price Volatilities '' ''futures options '' hedging ''

research aims to know the effect that the economic units

Cloud computing; Information systems capabilities; competitive advantages

Attracting talent educational service quality Quality of Service talent development Talent Management

among which the government units should pay attention to the application of modern methods in electronic management and prepare audit reports in the required time in order to reduce financial fraud. and the SPSS program was used for the purpose of achieving the objectives of the research and verifying its hypotheses. The research came out with a set of recommendations This research focuses on identifying the extent of the need to apply electronic management and internal control in government units to reduce financial fraud. The research aims to clarify the concept of electronic management and its importance as well as the importance of applying internal control in government units and the extent of its impact on reducing financial fraud and to achieve the objectives of the research. The General Company for Textile Industries in Wasit is the sample of the study. A questionnaire consisting of three axes was distributed. Forty questionnaires were distributed train workers

and Inclusive Leadership. Overall Fit Supplementary and Complementary Fit

and a group of workers was randomly selected as a sample for the research. The researcher approved the questionnaire after ensuring its validity and stability as a main tool for collecting field side data. The five-point Likert scale was used to measure the research variables and the primary data was analyzed using the Statistical Package for Social Sciences Applications (SPSS) and the following statistical methods were used (arithmetic mean and this indicates a weak relative orientation towards this dimension.Consistent with the content of the conclusions and weighted mean And multiple simple correlation coefficient and simple and multiple regression.The study was reinforced by a set of hypotheses that were tested through a set of statistical analyzes that reflected the reality of those hypotheses especially with regard to the need to identify the strengths and weaknesses of competitors more in order to enhance its competitive position in the market compared to its competing organization. market research system marketing decision support system) in enhancing knowledge management for organizations in order to achieve communication and success. This requires them to have knowledge of management in order to contain and understand The totality of the changes that surround it. The marketing information systems today represent the informational cover to accommodate the environmental changes that link the organization with its external and internal environment marketing intelligence system positive or negative Standard Deviation the most important of which was the most important of which was that the marketing intelligence system dimension did not take a sufficient role in comparison with other dimensions the organization should enhance the dimension of marketing intelligence systems the researcher came up with a set of recommendations This study aims to identify the role that the marketing information system plays in its dimensions (internal records system thus leading it to the correctness of its approved decisions.The research problem was identified based on an extrapolation of the reality of the researched organization and through the field study conducted by the researcher to reach a conclusion that supports the main hypotheses of the research.The researcher reached a set of conclusions where the researcher found a marked weakness in the practices of using marketing information systems which was reflected in enhancing knowledge in the researched organization. Marketing workers in the Carrefour Duhok organization) were selected as a research community

AAOIFI audit program financing instruments Islamic and international auditing standards Islamic banks

and the researcher used in order to measure the final value of the economic units of the research sample as the researcher extracted the weighted average cost of capital (discount rate) the method of ownership multiplier (fixed growth model). Where the net assets were extracted according to the fair value accounting and the preparation of the list of financial position of the economic unit of the research sample. The research aims to adopt fair value accounting standards that make the financial statements an important tool in the hands of the administration on the basis of the actual reality of the economic unit and the impact of this on the value of the stock the study seeks to apply the discounted cash flow method in practice to one of the economic units registered in the Iraq Stock Exchange (the Iraqi Economic Unit for seed production). In order to reach the required rate of return. The researcher measured the indicators of the capital asset pricing model up or down and thus influence the value of the economic unit and also identify the concept of fair value and the reasons for going to fair value accounting and its reflection On the value of the economic unit.In this context which is represented by both Beta and earnings per share

bank deposits bank loans interest rate margin

2012 2013) in diagnosing misrepresentations. This study concluded several conclusions and that shed light on the methods of evaluation of the misstatements discovered according to the INTOSAI Standard (1450). This study aims to explain the concept of misstatements and their types and the limits of the auditor's responsibility for this evaluation. This requires clarification of the auditor's responsibilities and the evaluation mechanisms. This study gained its importance from shedding light on the responsibilities of the auditor and their types as well as the existence of a distortion in the classification of revenues from the sale of bran from private mills. The study sets several recommendations as well as to amend the classification of revenues from the sale of bran from private mills. as well as to explain the auditor's responsibilities auditors face a problem in evaluating the misstatements discovered in the financial statements from the recent extent of being material or not Often specifically the responsibility for evaluating the discovered misstatements. In the practical aspect the most important of which are the existence of a distortion in the process of recognizing the revenue from the sale of flour the most important of which is the need to familiarize auditors with the responsibilities entrusted to them the necessity to amend the restrictions on recognition of flour sales revenues the two researchers relied on the accounting records and financial statements of the General Company for Grain Processing for the years (2011 to identify the methods of evaluating the misstatements discovered in the financial statements

Cleaner production costs quality costs

continuity of profits external determinants internal determinants market value

Central trends Monetary and central Monetary trends Trends and budget Trends and decisions

brand love dreaming event efficiency event image event marketing self-congruity