TANMIAT AL-RAFIDAIN

Management depends primarily on information when exercising its various
functions in managing the organization. Especially because of the rapid
changes in which contemporary organizations operate and that require
management to obtain accurate and reliable information. Specifically, the
accounting information that is supposed to not accept the error, as it relates
to the accounting operations that took place in the organization, in addition
to that it is related to the financial aspects of profits and losses, which mainly
concern the administration.
From here, the idea of the study focuses on the importance of having a
computerized accounting information system on which the management
relies in general, and individuals working in the accounting function in
particular in obtaining accounting information by relying on MS Excel
software, Therefore, the problem of the study stipulated the possibility of
designing a computerized accounting information system in the
organization under study, especially in the digital age? Accordingly, the
study came in its importance to move towards building a theoretical
framework, and another field that reflects the importance of designing a
computerized accounting information system, and in a manner
commensurate with the nature of the research organization.
The study adopted the case study method, and the National Company for
Home Furniture Industry in Nineveh Province was chosen as the field of
application. The researchers adopted the method of interviews, observing
and reviewing some records and documents related to the topic

The current research is aimed to investigate The effect of reverse Logistics
practices in enhancing the strategic performance of some industrial
companies in Dohuk Governorate through a prospective study of the views
of a deliberate sample size of 45 personnel, including managers and
supervisors in which to determine the ranges of interest in their factories
about the variables of the research adoption of a questionnaire prepared for
this research and distributed to those respondents, in light of the combined
whom data were tested the relationships and influences between the Reverse
Logistics practices and the strategic performance using some statistical
methods, the research reached a set of conclusions most important of which
are There is a significant correlation and effect between the Reverse
Logistics practices and the strategic performance in the companies in
question
Based on the findings of the study, a set of relevant suggestions were put
submitted, the most important of which are: Managements of the companies
studied should pay more attention to the implications of managerial thinking
in the field of Reverse Logistics practices and the strategic performance and
embed them in the minds of their managers and employees as they contribute
to enhancing their ability to achieve better results in their strategic
performance.

Any university tries to distinguish itself from other universities specifically from the
students' point of view, so the survival and continuity of the universities have become
difficult and must rely on tools and means through which to ensure discrimination and
excellence. Hence models and standards which have been offered can be dependent by the
management of the university to distinguish from others, including the Deming model,
Baldrige model of discrimination, and the European model of quality management EFQM.
Private universities are the same as other organizations in which they seek excellence,
especially with the increasing number of private universities in Iraq, and they all attempt
to attract students in different ways.
The basic idea of the study focuses on the fact that organizations that want to achieve
excellence can rely on reliable global models, and are accredited by other organizations.
Instead of diligence and randomness, the Faculty of Management and Economics at
Nawroz and Cihan Universities has not applied the European model of quality management
EFQM, but they adhere to some of the paragraphs and standards on discrimination that
fall within this model. Hence, the problem of the study revolves around the main question
to which extent the discrimination can be achieved by the management of the two colleges
under study, according to the European model of quality management EFQM.
The researchers went towards conducting a comparative study to identify the differences
between the two colleges in terms of orientation towards excellence, and preparing a
screening list to collect field data through personal interviews with the management leaders
of the two colleges who have a responsibility to achieve excellence for the college. The
statistical tools which were used in the study are percentages and the weighted
computational medium. The researchers have reached a set of conclusions which the most
prominent is that the management leaders in both colleges have the means to adopt the
European model of quality management EFQM, as they are within the universities that seek
to attract as many students as possible to achieve their profitability goals. The researchers
recommend the importance of pursuing college graduates in their working lives and trying
to find jobs for them after graduation

Economists have different opinions about the impact of education on
income distribution. Some believe that education improves income
distribution when education is free and available to all at the same quality.
Others believe that education deepens inequality when access to education,
which is associated with a higher level of income, is easier for the rich than
for the poor. Various models have been used to test the effect of the level of
education on income distribution in high-income countries. Panel data were
collected for 15 high-income countries for the period 2003-to 2017. ARDL
model was used to regress three models. The estimated models took into
account, in addition to the average years of schooling, the effect of
population growth, unemployment rate, and per capita national income as
explanatory variables. The dependent variables were the income shares held
by, the highest 20%, the middle 40%, and the lowest 40%. We found that
education is an important determinant of income distribution in high-income
countries in the long run, as it contributes to reducing the share of the rich
class, and increases the shares of the middle and poor classes. In the short
run, education has no significant effect on income distribution. As for the
effect of other explanatory variables, it was found that per capita national
income deterred income distribution, while it was found that population
growth and unemployment enhance the share of the middle class and reduce
the share of the poor, in the long run. These variables did not show a
significant effect in the short run, except for the unemployment rate, which
changes the income distribution in favor of the rich class

The research aims to measure the extent of financial fragility that
companies operating within the Jordanian industrial sector may suffer from
for the period (2005-2019) and registered on the Amman Stock Exchange.
To this unobtrusive risk, which is (the risk of financial fragility) by managers
and investors in order to hedge and avoid it, as it is one of the unsystematic
risks that may afflict companies and institutions that appear to be sound and
carry out their activities successfully, but in the event of their exposure The
simplest financial shock may collapse and enter into financial problems that
may lead it to bankruptcy and liquidation, which also contributes to the
orientation of this concept, which is characterized by somewhat modernity
of financial concepts, especially within the Arab community, to attract
researchers and academics to study and analyze this risk and reduce it and
its effects that it leaves from It could be a cause of public financial crises,
and the Minsky accounting framework index was chosen to measure
financial fragility, and the research reached a set of conclusions, the most
important of which was that the majority of companies with The Jordanian
Industrial Company, which is registered on the Amman Stock Exchange, is
one of the small-sized companies based on the size of the assets it owns, as
well as the majority of companies that suffer from financial fragility..