Gulf Economist

The research aims to use a model for measuring intellectual capital based on the financial statements of Jordan Telecom for the two years (2017, 2018), in addition to enhancing the role of intellectual capital in creating value for the institution, and the study reached the following conclusions :- The necessity of relying on a financial model to measure intellectual capital based on added value and the extent of the contribution of intellectual capital to achieving the total economic value added of the institution, as Jordan Telecom faces a weakness in its capabilities in determining the appropriate arrangement for the priorities of work with components of intellectual capital

Sustainability is concerned with ideas and strategies that go beyond growth and development it is more concerned with the environmental dimension and the rights of generations and how to maintain them . However a major challenge is the continued decline in available natural resources and wealth along with population increase .This required taking the necessary measure in how to maintain and balance between the existing resources and growth process on the one hard and how to maintain generation rights in those resources on the other. Therefore sustainability has defined many criteria and principle as well as measurement indicators . All this comes in order to achieve the required balance .

The study aimed to Evaluation the quality of educational services, through identify the levels of service, Strengths and weaknesses, And determine the size of the gaps that occur in colleges in the application of the eight criteria approved in this study, In addition to revealing the level of officials' interest in this issue, Colleges have been classified from best to least committed to providing educational services , Providing suggestions and solutions that are useful in dealing with the low levels and problems in the quality of the educational service .
The study was conducted in five colleges: ( education For girls, administration and economics, Arts, Fine Arts, Law and Politics) Available in the complex of colleges Bab Al-Zubair And returning to the University of Basra.
The study has reached to several conclusions the most important of which was that the best college in applying the above criteria was the College of Education for Girls, it has Having obtained the first rank among the five colleges.
The study recommended all to the colleges to cooperate with other to exchange information that pertains to quality and carry out awareness-raising campaigns directed at students, professors and society, by printing out and distributing pamphlets or establishing conferences, seminars and workshops that talk about quality standards and how to match them, in addition to designing a monitoring system within each college to follow up Quality of services and ensuring their application, for the purpose of identifying errors and handling them

The goal of the research is to clarify the nature of the relationship between Material and moral incentives and job leakage, and to achieve this goal the researcher conducted a reconnaissance study in one of the hospitals in Basra province, and the sample of the study consisted of (55) employees.
In light of this, the researcher conducted a process of data analysis and hypothesis testing using statistical methods such as using the SPSS statistical program to analyze data and used statistical methods to know the perceptions of the sample members the nature of the relationship between material and moral incentives and between job leakage.
In light of the results of the analysis, the researcher reached a set of conclusions, the most important of which is that there are no clear administrative criteria and controls for granting incentives, and that the material rewards system is ineffective, and does not help workers to prevent their career leaks. With regard to recommendations, the research focused on the necessity of working to activate the impact of the rewards system by directing those who deserve them, and that they be a tool to raise the level of performance of workers and prevent their leakage from work, and to increase constructive competition between employees to obtain rewards.

The aim of the research is to identify the concept of governance, its principles and rules, and its impact on accounting disclosure and the quality of financial reports, as the concept of governance was defined, defined, principles, goals and rules in light of international and Arab organizations and their activation, and the intellectual framework for the concept of governance and the possibility of benefiting from it in institutions operating in the Iraqi environment that suffer from Weakness in performance and the spread of the phenomenon of administrative and financial corruption, with a clarification of the role of the Board of Auditing and Auditing profession as the external auditor of these institutions. The researcher used the descriptive analytical approach through collecting data through a questionnaire prepared by the researcher for this purpose to achieve the goal of the research and assess the level of governance in Iraqi institutions, and the research reached a set of conclusions, the most important of which is to formulate a comprehensive framework for the system of governance in Iraqi institutions, and that the adoption This system increases the efficiency of the performance and effectiveness of external and internal controls, and enhances the public's confidence in the oversight bodies in preserving public money. The most important recommendations of the research are the need to deepen concepts and adhere to the rules of the governance system (disclosure, justice, independence, responsibility, issues , Equity, social responsibility), and the need for specialized committees problem for this purpose to pursue the principles of applications and governance rules, as well as re-consider the powers and responsibilities and functions of the external auditor and the characterization of removal of the relationship of each of the Board of Directors and committees external audit and investor owners.

Iraq has witnessed after 2003 many economic and political transfor mation , which have been reflected in the joints of its economic sectors , and foreign trade is the most prominent of these sectors , so the research cam to study the reality and pros pects of Iraq forign trade for the period (2010- 2016 ) with the wardcountries in both exports and imports and study their struetures and its concentrate in some good or country , and to show the extent of dependence and link this economy with is economies of countries , Iraq has become a major market for receiving its exports , and thus resulted in a lot of structural changes and the emergence of many problems that reflect negstively on the future economic development soit come to study the reality of Iraq foreign trade for the period (2010- 2016) and prospects