TANMIAT AL-RAFIDAIN

The aim of this research is to focus on the role of MIS in supporting the sustainability strategies in small and medium companies in Kurdistan Region. Pilot Study was conducted on a Sample of (6) companies of Water Packaging in Kurdistan Region. The research selected the (75) managerial leaders of strategic planning, data were analyzed by SPSS ver. 19 and used statistical tools (math medium, standard deviation, percentages, simple correlation, and simple regression). Group of conclusions were reached that support two variables. The most important among them is that the MIS has an important role to support the sustainable strategies in medium and small companies. It is also recommended to enhance the sustainable culture in Iraqi Companies generally through using scientific methods, symposiums cultural sessions to increase the activities of companies.

Abstract
The main objective of the study is to examine the role of the External Auditor's reports in identifying the weaknesses and incapability of the internal control system by using appropriate accounting standards in government institutions and assessing the impact of the external auditor's compliance at the time of writing reports, which includes weaknesses and incapability of the internal control system Accounting. In order to achieve the objectives of the study, the researchers used the descriptive analytical method through questionnaire survey (questionnaire) prepared in a suitable scientific manner of the study. This form was distributed to external auditors working in the Office of Financial Supervision in Muthanna Governorate, DhiQar and Qadisiya. The questionnaires (69) forms were distributed evenly on each Department (23) form and retrieved (62) form, or 90%, statistical analysis were conducted to achieve the necessary hypotheses of the study. The study reached a number of conclusions, the most important of which is the weakness of follow-up and processing of the reports of the Office of Financial Supervision, where it was noted that there are some errors that have been repeated annually and not executed and processed by government institutions. Some government institutions should also implement some decisions issued by higher bodies and perform regulations despite the violations and showed no objection by any audit bodies within government.
Therefore, the study recommends the need to urge government institutions to apply accounting standards and compliance with the reports of the Office of Financial Supervision and not to repeat errors in the future because of their significant moral correlation in improving the system of internal control, thus, contributed to the fight financial and administrative corruption, and the need for government institutions to issue a competent committee. Reports should be prepared by external auditor on the activity and accounts of the institution, and not only the auditor or any other person to answer the reports of the external auditor, and the work of these committees impartial.

Although there are many benefits of accounting outsourcing, there are some risks associated with both accounting outsourcing firms and their clients. In order to minimize these risks and increase confidence among the parties involved in the accounting outsourcing process, we see the importance of having an internal control system both in the accounting outsourcing companies or the companies requesting its services. This research is dedicated to the internal controlling in accounting outsourcing companies. Hence, the question arises whether internal control of accounting outsourcing companies will increase the trust of users in the services of these companies. The research assumes that when there is an internal control system in the accounting outsourcing companies, the confidence of the customers with these companies can be increased. This study will highlight the importance of accounting outsourcing in the market economy and its advantages to its clients and clarify the specificity of internal controls in the accounting outsourcing companies, in addition to clarifying the impact of the internal control system in accounting outsourcing companies on the trust of its customers (in Iraq). The descriptive approach and analytical approach will be based on this research, as for the analytical approach, the third topic was devoted to it by adopting a multiple regression to show the effect of the internal control system on the confidence of the clients with accounting outsourcing companies.

سعى البحث إلى تحديد دور الجماعات المرجعية في تقليل المخاطر المدركة عند الشراء لدى مستخدمي إطارات السيارات في مدينة الموصل من خلال مشكلة البحث التي تم تحديدها في التساؤل الآتي:
هل هناك علاقة تأثير معنوي بين الجماعات المرجعية والمخاطر المدركة عند الشراء لدى الأفراد المبحوثين؟
ويهدف البحث إلى اختبار العلاقة والأثر بين المتغير المستقل الجماعات المرجعية والمتغير المعتمد المخاطر المدركة عند الشراء واشتقت منها عدة فرضيات تظهر علاقات الارتباط والأثر بين بعدي البحث.
وتم اختيار عينة مؤلفة من (50) سائقاً للسيارات الصغيرة لنقل المسافرين من مدينة الموصل إلى محافظة بغداد واعتمدت استمارة الاستبيان للحصول على المعلومات، كما استخدمت عدة أساليب إحصائية في تحليل البيانات واستخراج النتائج باستخدام برنامج (SPSS) .
وتوصل البحث إلى عدة استنتاجات منها وجود علاقة ارتباط معنوية موجبة بين الجماعات المرجعية والمخاطر المدركة عند الشراء وانتهى البحث بمجموعة من المقترحات التي تفيد الأفراد المبحوثين .

The search seeks to define the role of organizational culture in the application the six sigma technology in the General Company for Pharmaceuticals and Medical Supplies in Nineveh. So, the organizations to survive and grow, especially in light of increasing competition there should be a development or change in the production systems in line with contemporary systems and particularly the six sigma technology, where the organizations being leading to a better competitive position through efficiency in the proper use of resources to produce products that have value, at the same time without wastage and has the ability to compete with similar goods. This can be achieved through organizational culture of fertile ground for the application quality programs, including the six sigma technology, where the organizational culture defines and dramatically the success or failure of the organization to apply new programs and strategies. On the other hand, the six sigma technologies consider one of the strongest advanced strategies that work to accelerate improvement in operations and products.

Foreign direct investment (FDI) is one of the most important sources of external financing at the present time, which provides capital for the development process, an instrument for introducing modern technologies and technical and administrative expertise to the Kurdistan region of Iraq, increasing manpower skills, introducing modern methods of production, , Increasing their competitiveness. The objective of the research is to identify the specific investment environment of foreign direct investment and to measure the impact of economic investment environment indicators on foreign direct investment in the Kurdistan region of Iraq using the Autoregressive Distributed Lag Model (ARDL) model. The study found that there is a long-term equilibrium relationship between the independent variables (GDP, GDP per capita) and the dependent variable (FDI) during the study period. There is a long-term adverse and significant effect between the interest rate and foreign direct investment. The results also showed that there was no long-term impact relationship between (official exchange rate, inflation rate) and foreign direct investment (FDI). The study recommended the issuance of more legislation and procedures that encourage the creation of an attractive investment environment for foreign direct investment by improving political and security conditions, macroeconomic indicators and infrastructure development, and streamlining administrative procedures in ministries, bodies and institutions related to foreign investment. The concept of e-government refers to the development of the banking system because of its role in the financing of investment projects, and the development of programs and policies promotion of investment opportunities available in the Kurdistan region of Iraq.

Innovation is a process, in which ideas are converted into real products or services, and healthcare is one of the most innovative sectors. Innovation gives organizations the ability to compete and to provide new products to customers. The goal of any organization is to achieve customer satisfaction by meeting their needs and fulfilling their desires, this shows the importance of research in addressing an important and vital sector such as services and healthcare. As well as its importance in revealing the concept of innovation in organizations especially in the health sector, and positive effects resulting in meeting the needs of the beneficiaries and enhancing their satisfaction, the issue of the research was knowing the extent of the lack of special knowledge of the satisfaction of the beneficiary and the creation of health services in Azadi Hospital. The research aims to highlight theoretical concepts related to user satisfaction and innovation, and to clarify the importance and relevance of innovation in the aspect of health services to user satisfaction. The research was carried out by using a questionnaire, which was distributed to a sample of employees and beneficiaries of Azadi Hospital in Erbil. After testing the validity of two main assumptions by using the software (SPSS), it was found that there is a strong relationship between the two variables, and the innovations in services and health products play a significant role in improving beneficiary satisfaction, and health services must be designed according to patient expectations.

The Turkish economy has witnessed a remarkable growth during the years (1973-2014). This growth was reflected in the economic, social and urban aspects of the economy. These plans were invested in the infrastructure projects and the development of human and economic resources. It is clear in the work to diversify the economic base and push the development process. Many of the main development goals, which are illustrated by macroeconomic indicators, have been achieved. The five-year development plans adopted since the first strategy of diversifying the economic base and not making the economy one-sided. In this context, Turkey has issued a number of policies, mechanisms and procedures to ensure the continued diversification of the economic resources structure by relying on policies that will achieve these objectives, and indicators of economic diversification of sources in Turkey.

This research deals with the reverse supply chain processes as an independent variable, and sustainable development as a dependent variable. The Reverse Supply Chain Processes consists of five sub-variables (product acquisition, reverse logistics, inspection and disposition, reconditioning, and Re-distribution and sales), while sustainable development has remained as a main dependent variable. These variables were interacted to form the framework of the research, which aims to identify the effect and correlation relationships between reverse supply chain processes and sustainable development. Darin steel company has been chosen because it may be considered as appropriate field to applying the research. The data and information were collected from research sample which consist of (35) person, which involved company manager , his vice , members of board of directors, managers of departments and main units, and supervisors on the work . The questionnaire was used as a main tool for collecting data and information, which was analyzed using a set of statistical methods and through the statistical analysis program (SPSS Ver. 23).
Based on the test of effect and correlation relationships between research variables, the research reached to many conclusions and the most important of them : there is a significant effect and correlation relationship between the reverse supply chain processes and sustainable development in the company under research, and according to this, the researcher introduced a set of suggestions for company.

The Turkish economy has witnessed a remarkable growth during the years (1973-2014). This growth was reflected in the economic, social and urban aspects of the economy. These plans were invested in the infrastructure projects and the development of human and economic resources. It is clear in the work to diversify the economic base and push the development process. Many of the main development goals, which are illustrated by macroeconomic indicators, have been achieved. The five-year development plans adopted since the first strategy of diversifying the economic base and not making the economy one-sided. In this context, Turkey has issued a number of policies, mechanisms and procedures to ensure the continued diversification of the economic resources structure by relying on policies that will achi

Abstract
 Objective and purpose of this research: This research aims to know the effect of Career bullying in the organizational commitment.
 Society and study: The researcher has distributed (208) questionnaires, of which (181) were valid for statistical analysis, with a response rate (87%), and were analyzed using the statistical program (Smart Plus) as well as the (Excel) program.
 The importance of research: The scarcity of research that tried to determine the nature of the relationship between the variables of study (bullying and organizational commitment) as well as the current research attempt to address a real problem directly affects the education sector in Iraq.
- Theoretical results: The presentation of the previous literature showed a knowledge gap to explain the nature of the relationship between functional bullying and organizational commitment in the organizations in general and in the education of Babylon in particular.
- Practical results: There is a relationship between the influence of search variables, which is a direct impact relationship between (bullying and organizational commitment).
- The most important conclusions: The adoption of the Directorate of Education of Babylon method of treatment of bullying will reduce the level of negative feeling of staff in the research sample, and reduce the cases of bullying and anxiety and fear, and as a result improve the health of employees physical and psychological, and feel comfortable and increase their commitment to the organization.
- The most important recommendations: the continued attention of the General Directorate of Education in the province of Babylon to address the bullying function, which has a significant role in the reduction of the organizational commitment.