ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

This research was conducted in one of the general directorates of the Iraqi Ministry of Electricity, which is the General Directorate of Rusafa Electricity Distribution, for three years (2015, 2016, and 2017). The research focused on the problem of lack of interest in the accounting disclosure of social responsibility in the financial statements in the aforementioned directorate.
The aim of the research is to demonstrate the role of accounting disclosure on social activities carried out by economic units in the financial financial statements, in addition to explaining the role of accounting disclosure on social activities in evaluating the performance of economic units,
The research, through measuring social performance indicators that include financial performance and non-financial (social) performance, reached conclusions, the most important of which is the lack of accounting disclosure about the costs and expenditures of social responsibility despite the fact that the General Directorate for Distribution of Al-Rasafa Electricity bears the expenses of its social performance.
The researcher recommended the necessity of enacting laws and instructions that oblige economic units to pay attention to social performance and allocating the necessary sums in the state’s general budget and disclosing them in the financial statements in order to achieve the goal of social responsibility, which is to achieve the gains that can be achieved. These units are in their nature units aimed at achieving profits.

The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.
The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.
The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data. The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).
The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project. The strategic audit, led to fewer errors, which increased confidence in the financial reports. Quality audit facilitated access to more accurate audit evidence and better performance of the audit process. The application of peer audit, helped ensure compliance with the ethics and conduct of the profession. The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process. The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.

The aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity

This research aims to achieve Knowing how visual marketing affects costumer impression management is. The following questions were discussed: Are the dimensions of visual marketing available in the field of research? Does this affect the management of the visitors' impression??
After the theoretical knowledge of the research variables, the study was conducted on a number of (230) workers as a sample for the study from the community of about (1000) workers in the visitor cities of the Hussaini Holy Shrine in Karbala Governorate. The study tool (the questionnaire) was designed to measure the dimensions of visual marketing as well as the dimensions of managing the visitors ’impression. (230) questionnaires were distributed and (220) were retrieved and only one was not suitable for analysis due to lack of information.
The Statistical Package for Social Sciences (SPSS) program was used in measuring the relevant research variables through a study (mean, standard deviation, simple correlation coefficient), and the results of the study indicate a strong direct correlation between visual marketing in its dimensions (facility design, display window, Colors, lighting, and interior presentation) and managing the impression and its dimensions ( focusing on the supervisor, focusing on the self and focusing on work).
The study reached a set of conclusions, set of proposals and recommendations were put forward, the most important of which was the need to pay attention to visual marketing tools in order to increase the aesthetics of cities and improve the positive impression on the public of visitors.

The current research confirms the importance of promoting ethical behavior and the extent of its impact in anchoring in organizational values and all decisions made by organizations, the ability of the organization to provide sustainable, high-quality services, on the one hand, and the need for the organization’s values to be in line with the ambitious values of employees on the other hand, and the result is high performance. And present behaviors that benefit and do not harm others. Therefore, the research has dealt with two important variables, the first being moral ethcial leadership through its dimensions (justice, integrity, directing behavior, clarity of role, power sharing, concern for sustainability) .As for the second variable, organizational values have adopted the dimensions (quality in values, innovation of values, responsibility for values, and values. Organizational values of customers and organizational values of employees), and the research started from a problem expressed with a number of questions, including whether moral leadership exists among university leaders and can you use positive behaviors and ethical practices to consolidate these organizational values in the universities under study? A intended sample was chosen, represented by (64) members of university leaders who hold senior leadership positions in a number of Iraqi universities that were chosen to implement the study, and the research drew on a number of conclusions, the most prominent of which is that ethical leaders have qualities and characteristics that depend on the social philosophy that relates to the mind, heart and soul. The soul is to be a tool in building a balanced emotional personality, as it searches for means and not ends, as for the most important recommendations for university leaders to pay attention to the sustainability and preservation of relations between employees, seek attention to environmental and technological changes, provide the appropriate organizational climate, follow a work context and take into account the prevailing societal values as a source of intellectual and scientific radiation To reach good performance to support its position in the community, and the continuous urge to adopt professional behavior and interest in building a clear vision that consolidates organizational values in the universities in question

The purpose of the current study is to determine the effect of marketing intelligence in promoting entrepreneurship in Jotun Modern Paints Company. The study was represented by two variables, including the independent variable, marketing intelligence in its dimensions (customer intelligence, market intelligence, product intelligence, competitor intelligence), while the dimensions of the dependent variable represented entrepreneurship with its three dimensions (proactive, innovation, risk bearing). The study population was represented in the Jotun Modern Paints Company and its branches located in the governorate of Baghdad. The intentional research sample, consisting of (65) individuals from the managers and workers of the above company, was also selected. The questionnaire was also used as a tool to obtain the necessary data that was prepared based on the ready-made measures after being subjected to it. In addition to the validity and reliability tests, the application (Microsoft Excel) and the statistical program (SPSS Ver.19) were used to enter and analyze the study data. The study presented a set of results, the most important of which was the existence of a positive relationship and a positive impact of marketing intelligence aimed at enhancing the entrepreneurship of the company throughout the study and research.

The aim behind this study is to identify the strategies for talent management and its impact on achieving job compatibility in the company / distribution of petroleum products in / Salah al-Din Governorate, and to present a number of findings and recommendations that contribute to the implementation of the best talent management strategies in the Oil Products Distribution Company and to investigate the extent of Achieving the highest level of functional compatibility in it, the descriptive and analytical approach was used, as well as the use of the statistical program (SPSS), and this study was applied to a random sample in a language of (110) employees, and to achieve the goal of the study, a questionnaire was developed using some of the previous studies in order to measure the study variables The study found, through the application, a set of results, the best of which is: Talent management and work compatibility achieve average work capacity for company employees, in addition to the availability of talent in a moderate manner in the company and the need to adopt strategies in order to achieve job compatibility, and the study recommended a set of recommendations, the most important of which is the need for higher management attention In order to improve the work compatibility of the employees, it is necessary to adopt some talent management strategies in the study sample and to set up policies The goals and objectives by promoting the principle of sharing goals, and the need for the company's top management to change and intensify their interest in the resource with its talented resource in order to educate employees and the rest of the administrative levels concerned with this task.

The research aims to find out the extent of the existence of Banking Entrepreneurial in private ethnic commercial banks, as all banks seeking Entrepreneurial need to be able to manage able to find a kind of harmony, between their capabilities and technical skills and total knowledge, and possessing the vision of the future to achieve the bank\'s objectives, to reach a strong competitive position, and highlight the problem of how interested private banks are in the pure leadership of the research sample banks is (Ashur Bank Al-Mansour Bank, Baghdad Bank) has found a weakness in the indicators of banking leadership and recommended the need to adopt a culture of Banking Entrepreneurial and support creativity and innovation and encourage it. The research will be dealt with through four investigations, the first research includes the methodology of the research, the second discussed the theoretical aspect of the research and the third research included the practical aspect of the research, and the fourth discussed the conclusions and recommendations

In an attempt to address realistic problems that greatly affect educational institutions in Iraq in general, and in the Ministry of Education in the General Directorate of Education in Rusafa in Baghdad governorate in particular, The research aims to identify the level of positive psychological capital and the quality of job life in the General Directorate of Rusafa Education in Baghdad Governorate, and to determine the effect of positive psychological capital in its dimensions (Self- Efficiency, optimism, hope, and flexibility), on the quality of job life and its dimensions (engagement with work, innovation performance , Strength of experience, and job happiness). Applying to the Ministry of Education in the General Directorate of Rusafa Education in Baghdad Governorate, a simple random sample of 300 workers was chosen. The research relied on the descriptive and analytical method.
The research found that the level of positive psychological capital among employees of the General Directorate of Rusafa Education is very high, and that the quality of job life in the General Directorate of Rusafa Education is also very high, and it was found that there is a strong direct correlation between the positive psychological capital and the dimensions of the quality of job life, and that There is a strong impact of the positive psychological capital dimensions on the quality of job life in the General Directorate of Rusafa Education in Baghdad Governorate. The research recommended providing the necessary support to develop the distinguished knowledge and capabilities of workers, and occupy the distinguished among them in the appropriate positions. With a focus on the human and social aspects of the workers, and working to support them in order to provide a stable work environment that helps to support and develop the level of enthusiasm, devotion and indulgence, and then link to work and achieve job happiness.

This research aims to identify the role of banking governance in rationalizing financial decisions, and in order to achieve this, a hypothetical scheme was formulated from which the assumptions emerged which state the existence of correlations and influence between banking governance and the rationalization of financial decisions. Banking has a role in rationalizing financial decisions in banks, and the questionnaire form was used to collect data, and Rafidain Bank (in its Mosul and Bartella branches) was chosen as a community to implement the research, and its employees are a sample of 34 respondents. Data were analyzed and conclusions were drawn through the statistical program (SPSS). Ver 16), and many conclusions were reached, the most important of which is (that banking governance has an important role in rationalizing financial decisions in banks, and that the level of its approval and rationalization of financial decisions in the researched bank is roughly average) and based on the conclusions a set of proposals was proposed, the most important of which is (increase The interest of banks in banking governance because of its important role and clear influence in rationalizing financial decisions and thus contribute to making sound financial decisions to achieve goals Behold the strategy).