Abstract: The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method...Read More

Abstract: When organizations attempt to produce on-demand products and consider customers' expectations, the organization's environment changes. In this regard, the organizations have a robust understanding of the possible changes, whether internal or external, and consider a wide range of policies. The organization must identify all significant changes occurring inside and outside the organizational structure. Therefore,...Read More

Abstract: This study aims to investigate the effect of administrative leadership that its dimension encompass of (administration creativity, the ability to make decisions, and organizational culture) on achieving business success strategies that its dimension encompass of (continuous innovations, horizontal regulation, and effective implementation) based on the perspectives of academic staffs at Lebanese French university in...Read More

Abstract: — The purpose of this study was to improve our understanding of accounting in the context of outsourcing management. Hotel outsourcing management issues have received some attention in professional-oriented periodicals (for example, Hotel and Motel Management, Lodging Hospitality), and some interest has been expressed by hospitality researchers (Hameed & Anwar, 2018). According to Anwar...Read More

Abstract: This study aims to analyze the impact of human capital through its dimensions (employee's knowledge, employee creativity, employee competencies, and social competence) in achieving competitive advantages through its dimensions (least cost (price), quality, service, and differentiation) based on attitudes of a sample of managers in the Knowledge Private University in Kurdistan Region/Iraq. To collect...Read More

Abstract: The aim of the current study is to analyze the relationship between accounting system and organizational planning. Managers are aware of their own requirements as well as the resources that their organizations would require to support the activities that have been recommended. We believe that the findings of this study will assist managers in...Read More

Abstract: Small and medium-sized enterprises (SMEs) have made significant contributions to the economic development of the country and the creation of new jobs. This results in the creation of revenue, the contribution of social activities, and the reduction of poverty. The progress of technology has a significant influence on people and places all over the...Read More

Abstract: This study investigated the effect of board characteristics on financial performance. The study examined board ownership, board independence and board meetings as the independent variables of the study and Return on Assets as the dependent variable which indicated the financial performance of the organization. The data was collected from companies from different industries spanning...Read More

Abstract: This study aims to know the role of the cash flow statement in providing accounting information for the financial decision-making process in order to provide information on historical changes in cash for the institution by using cash flows that classify operation, investment, and financing flows. In this research, we rely on the real data...Read More

Abstract: In the 21st century, technology became as mandatory in our daily life. It can also offer new educational opportunities for everyone. Technology provides vast opportunities to transform global education at all age levels. It continues to grow at a speedy step and access to technologies such as smartphones and internet development. In schools and...Read More