Iraqi Environment Research Articles

Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program

Purpose: The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified. Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement. Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment . Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions. Research Practical & Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that. Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.

Evaluating the Quality of Delivery Service from the Customer's Point of View Using the Importance-Performance Matrix

Purpose: Delivery services are widely used in all aspects of purchasing, but the positive and negative effects they generate for the customer influence his behavior towards repeating this method of purchase. The study aims to find out the extent of customer satisfaction with the delivery services provided to them in the city of Baghdad. Theoretical framework: Delivery services of all kinds (delivery of food, household items, or any other materials) by direct telephone contact or using social media are among the modern services in Iraq, as this service has entered on a large scale after 2010, which requires preparation Studies and Research In order to improve these services, relevant previous research and studies have been objectively collected and reviewed to understand recent trends reached by the literature. Design/Methodology/Approach: The analytical descriptive approach was used, and data was collected through a two-part questionnaire. The first part included the quality of delivery services provided, while the second part (performance) included customer satisfaction with the services provided. The study sample consisted of 260 beneficiaries who use delivery services continuously in the city of Baghdad. The obtained data were analyzed using SPSS software and through an analytical approach based on significance performance analysis (IPA). Findings: The results of the research determined the extent of customer satisfaction with delivery services through 5 characteristics of service quality and customer satisfaction with the services provided, as the results showed that delivery services in the city of Baghdad have not yet reached a high performance. This requires the departments that provide that service to pay more attention and focus on achieving the highest points in the first and second quarters of the matrix (management focus) (keeping up with the good work). Research, practical and social implications: Research, practical and social implications: The modernity of delivery services in the Iraqi environment is a fertile field for providing more research and studies because this contributes greatly to increasing people’s awareness and understanding of this type of important service and at the same time contributes to raising the efficiency of operating companies and offices. for this type of service. Originality / Value: Delivery services are a new concept in Iraq, and there is no literature at the level of Iraq to assess the quality of this service and the extent of customer satisfaction with this service through the use of the importance-performance matrix. As a result, the purpose of this paper is to make up for this void.

The Impact of the Relationship between Supervisors of Commercial Banks and the Work of the External Auditor, a Study According to the International Auditing Standard (1004)

Purpose: This study aims to shed light on the relationship between the supervisors of commercial banks and the external auditor according to the international auditing standard 1004, and the complementary role between them. Reasonable whether the information contained in the basic accounting records and other sources of information is reliable and sufficient to prepare the financial statements. Theoretical framework: The theoretical framework of the study included several topics that were addressed to add introductory frameworks on the role of supervisors of the commercial bank, the elements of independence, objectivity and integrity of the independent external auditor, the responsibility of the bank's management and the relationship between bank supervisors and external auditors. Practical & Social implication: The supervisors of commercial banks whose main goal is to enhance the confidence of all parties related to the banking system. Therefore, they monitor the viability of the commercial bank at present and in the future in implementing its various activities by relying on the report of the external auditor on the financial position of the bank. Now the latter also takes into account the verification procedures. From the bank's commercial continuity in carrying out its current and future activities. Implications/Originality/Value: The possibility of activating the relationship between the supervisors of commercial banks in the Iraqi environment and the role played by the independent external auditor, as the supervisor is interested in maintaining a sound system of internal control as a basis for safe and careful management of the bank’s business, but the auditor is interested, in most circumstances, in assessing control to determine the degree of its dependence in planning and executing its work .

Production of Food Mushrooms (Lentinula edodes) Isolated from the Iraqi Environment Using Agricultural Waste

Shiitake mushroom Lentinula edodes have been a part of the human diet since ancient times. Mushrooms have gained a lot of attention lately due to their prospects in medicine and nutrient production. Due to the lack of research studies on this fungus globally, particularly in Iraq, this study is considered the first in which agricultural waste is used to produce local food mushrooms. The local strain L. edodes (OM432157), which was discovered for the first time in the Iraqi environment, was cultivated in the laboratory using nine treatments based on sawdust as the main substrate. It was observed that the highest growth rate of the fungus strain under study was in T8 (1.8 cm) and the lowest growth rate in T5 was 1.1 (cm). Fungal tissue growth in treatments (T4, T5) required (29 days), while in treatment T8 it required (26 days), and in other remaining treatments it accomplished in 25 days. The time required for pin heads to form in T5 was obviously faster (17 days), followed by T8 (18 days) and T9 (19 days). In addition, that both treatments (T5, T9) achieved a high yield of mushroom, as T5 was 250 gm, and treatment T8 reached 200 gm. Our findings contributes to product the local strain L. edodes (OM432157) wild in the laboratory by using different substrates.

Analysis of Amino Acids and Fatty Acids in the Local Strain of Wild and Cultivated Food Mushrooms

The cultivation of shiitake mushroom Lentinula edodes is very important all over the world, due to its nutritional properties. The available studies on the chemical characterization of local shiitake strains that grow in the Iraqi environment and cultivated in the laboratory are not available so far, therefore, the aim of the current work is to quantitative and qualitative determination of amino acids and fatty acids in the strain L. edodes ( OM432157 ) grown in vitro and wild using amino acid analyzer and gas chromatography ( GC ). The results showed that the percentage of total EAA in the fungal strain L. edodes ( OM432157 ) amounted to 37.14% and in the wild strain ( 41.9% ). The predominant essential amino acid in the strain L. edodes was valine. While the proportion of TNEAA in the cultivated strain L. edodes (OM432157) was 56.27% and the wild strain 51.05%, cysteine acid was the predominant component in the cultivated strain, in contrast, glutamic acid was the dominant acid in the wild strain Regarding the fatty acid profile, the unsaturated fatty acids were dominant over the saturated fatty acids in both types of mushrooms. It was observed that PUFA was higher than MUFA in the cultivated strain, and Linolenic acid ( C18:3 ) was the dominant acid and the form 47.6 % of the total fatty acids in contrast to the wild strain which recorded a high percentage of MUFA 83% compared to PUFA12.6%, and palmitoleic acid ( C16: 1) is dominant and constituted 81.9% of the total fatty acids. Our findings contributes to the determination of amino acids and fatty acids in the local strain L. edodes ( OM432157).

Checklist and distribution of Galliform Birds (Order: Galliformes) in Iraq

A total of four genera and four species belong to one family, Phasianidae, Order Galliformes; about 72 specimens deposited in the bird's collection in the Iraq "Natural History Research Center and Museum INHM" were reviewed. In the current study, morphometrics of four species of taxidermy Galliform birds: Chukor Alectoris graeca (Meisner, 1804), Seesee Ammoperdix griseogularis (Brandt, 1843), Quail Coturnix coturnix (Linnaeus, 1758), and Black Partridge Francolinus francolinus (Linnaeus, 1766) were documented. In addition, the distribution ranges throughout Iraq and the Global Conservation Status of each mentioned species were reviewed and comprehensively discussed. The current study concluded that the collection of four species belongs to the Phasinidae Family of Galliformes Order, which deserved in INHM still abundance in the Iraqi environment; that Chukers Alectoris sp. more abundance in mountains and hills areas west and north of Iraq; While, Black partridge Francolinnus francolinus is more abundance in wetlands and Marshes south of Iraq. Global Conservation status listed them as Least Concern (LC). Keywords: Black partridge, Chukar, Galliform birds, Phasianidae, Quail.

Anticipatory confrontation and its relationship to perceived stress among university teachers

The current research aims to identify: 1- The proactive confrontation of university professors 2- Perceived stress among university professors. 3- Correlational relationship between proactive confrontation and perceived stress among university professors. 4- The differences in the relationship between proactive confrontation and perceived stress according to the following variables: Gender (male - female), specialization (scientific - human), scientific title (assistant teacher - teacher - assistant professor - professor). The paper was limited to a sample of (200) male and female faculty members of the University of Anbar for both genders (males and females), and specialization (scientific and humanitarian) for the academic year (2021-2022). To achieve the objectives of the current research, both researchers adopted the proactive confrontation scale (Greenglass et al. 2002), which was translated and adapted to suite the Iraqi environment by the researcher (Hassan, 2021). The scale consists of (47) items of quadrilateral graduation (It has never been applied to me at all, it is little applied, it is applied to some extent, it applies to me completely) and grades were given from (1-4) to the positive items and (4-1) to the negative items. The researchers also adopted the Perceived Stress Scale (Cohen, Kamarck, & Mermelstein, 1983), which was translated and codified according to the Iraqi environment by the researcher (Muhaisen, 2021), where the Perceived Stress Scale consists of (12) items.

Determining the optimal conditions for the synthesis nano CaTiO3 square prepared from natural dolomite rocks

Due to the importance of ceramic materials, especially of the perovskite type, this study included the synthesis of calcium titanate using dolomite as a natural calcium source from the Iraqi environment. Firstly, the work included preparing of calcium sulfate dihydrate from dolomite using dilute sulfuric acid, and then studying the optimal conditions for the formation of calcium titanate (CaTiO3) through the reaction of titanium dioxide with calcium sulfate dihydrate. The optimum conditions included: the ratio of titanium to calcium which was 1:0.5, 1:1, 1:1.5 and 1:2, respectively, as well as, the calcination temperature (1000, 1200 and 1300 °C) and finally the calcination time (1 and 2 h). The formation of calcium titanate was tracked by X-ray diffraction, and the results demonstrated that the optimum conditions are 1:1 at a calcination temperature of 1300 °C for 2 h. Moreover, the work included converting calcium titanate into calcium titanate nanoparticles using an environmentally friendly method which was achieved by using ultrasound on a liquid composed of calcium titanate in deionized water. The formation of calcium titanate nanoparticles was proved by TEM, which showed the formation of regular and irregular square-like nanoparticles with an average particle size of 55 nm. From an industrial point of view, this method is considered to be of low cost for the production of high cost nano-calcium titanate.

The Role of Cognitive Assimilation of Human Resources in Strategic Performance: Exploratory Research at the Higher Institute for Security and Administrative Development

The main idea of the research is embodied in the researcher's attempt to diagnose the role played by the cognitive assimilation of human resources in enhancing strategic performance through the correlation and influence relationships that combine these two variables, as knowledge is the main engine for all activities and operations carried out by the organization, so it is necessary to pay attention to providing it and achieving assimilation Of them, strategic performance also constitutes the natural reflection of the successes achieved by contemporary organizations. The research problem was represented by asking a major question, which is does the administration within the Higher Institute for Security and Administrative Development realize the importance of employing knowledge absorption in enhancing their strategic performance? The importance of research is also divided into three areas. Theoretical, applied and societal. In order to achieve the objectives of the research, the researcher adopted the analytical descriptive approach in completing it with its theoretical and applied aspects. The researcher also designed a questionnaire according to a number of ready-made scales, which was distributed to a sample of (108) individuals working at the Higher Institute for Security and Administrative Development, and a set of statistical tools were used in processing the research data, which are available in the ready-made statistical programs (SPSS.V21, AMOSE, EXCEL), and among the most prominent results that came out In the research, there is a significant statistically significant effect of the knowledge accumulation of human resources in the strategic performance. Nevertheless, the researcher recommended the need for the organization in the field of application to look at the experiences of developed countries in the field of investing the results of knowledge absorption of human resources in enhancing its strategic performance and trying to transfer its successes to the Iraqi environment.

Building a Corporate Social Responsibility Indicator in View of the Covid-19 Pandemic Based on Selected International Experiences

Purpose: The focus of the research is to establish corporate social responsibility (CSR) indicator that is compatible with the Iraqi environment in light of the Covid-19 pandemic, based on previous international experiences (Egypt, Sweden, the United States of America, the Global Reporting Initiative (GRI). Theoretical framework: confirming the importance of developing an indicator to disclosure of social responsibility (DSR) that economic units can adopt in light of the pandemic. Design/methodology/approach: The research sample consists of 32 private Iraqi banks that are listed on the Iraq Stock Exchange and have made contributions to combating the pandemic, whether by financial donations or deferring payment of installments owed to them. The media material of these banks' financial reports for the year 2019-2020 was examined, which are the years when the Covid-19 pandemic's impacts were exposed. Findings: The study finds a discrepancy in DSR among the banks in the research sample, with only (11) banks DSR according to the proposed model, that is to say (34.3 %) of the banks in the research sample, Research, Practical & Social implications: evidenced by extrapolation of the announced indicators in the Iraqi market for securities, the absence of an indicator for DSR despite its importance in light of the Covid-19 pandemic and the consequences on multiple levels, because CSR expresses the extent of an economic unit's ethical commitment to society through participation in social activities. Originality/value: highlight of the Covid-19 pandemic and the consequences on multiple levels through Building a model for DSR

Butanol-gasoline blends impact on performance and exhaust emissions of a four stroke spark ignition engine

This study examined the possibility of finding an alternative fuel to replace the Iraqi-origin gasoline. Iraqi gasoline has high levels of lead and sulfur compounds, so the pollutants emitted from it are very dangerous to human health and the environment. In the current study, butanol was added to gasoline with volume fractions of 25%–75% gasoline (G75B25) and 50% butanol to 50% gasoline (G50B50). The influence of these two alcohol ratios of blending on the performance and exhaust emissions of engine were compared. This study aims to provide a clean and healthy fuel as an alternative to gasoline of Iraq with low combustion emission content.The results revealed that mixing gasoline with butanol led to better engine performance and lower exhaust emissions compared to the case of gasoline fuel alone. When comparing gasoline with G75B25 blend, it shows a relative decrease in the specific brake consumption (bsfc) of about 2% while (bsfc) was increased by 2.38% when G50B50 was used compared to gasoline. The CO emissions were reduced by 27.79% and 39.11%. Also, HC levels were reduced by 15.93% and 28%, respectively, compared to gasoline. The studied blends reduced noise levels by 1.64% and 3.93%. The obtained results confirm the possibility of adopting any of the two studied blends as a suitable alternative to gasoline and friendly to the Iraqi environment.

Measuring Effect of Macroeconomic Activities on the Adjusted Net National Income in Promoting Sustainable Economic Development in Iraq

Economic activities are the basis that stimulates the productive sectors and strengthens the interdependence between them and then supports the gross domestic product. All economic policies seek to stimulate macroeconomic changes towards national income, which in turn stimulates its components towards supporting the gross domestic product. After taking the environmental dimension, the national income was adjusted to include the environmental impact on the population. The sample included taking the added value of the economic sectors (agriculture, industry, and services) and the environmentally adjusted national income for the period (2004-2018) has been converted into quarterly data to support the standard model used, which is the (ARDL) model in Iraq. The hypothesis of the research is that the impact of the activities of the economic sectors is significant on the adjusted national income of the oil countries in general, Iraq in particular, for the damages resulting from the process of extracting crude oil. The problem of the research is that Iraq needs to take into account the environmental dimension to maintain the populations standard of life, in connection with their daily production activity, which in turn is linked to sustainable development that supports the green environment. The importance of the research the follow-up to the environmental impacts in todays world in light of the high indicators of environmental pollution is one of the most important components and indicators of economic studies, so the economic activities must interact with each other to support the environmentally adjusted national income. The research concluded that the macroeconomic sectors exert a clear and good influence on the adjusted national income, so the research recommended that the decision maker pay attention to these economic sectors to increase the amount of the adjusted national income, which would support sustainable economic development plans in the long term and protect the Iraqi environment from pollution.

Electrical Power Generation from Industrial Waste Heat Sources According to the Iraqi Environment

There are a wide range of temperatures wasted in some Iraqi factories ranging from low to medium to high grades, offset by a wide variety of generation techniques and liquids that can be used, this diversity allows us to choose the appropriate generation techniques (and fluids type) with the available waste heat in our factories, allowing us to make the maximum benefit of this wasted thermal energy in accordance with the recommendations of the International Energy Conference. All over Iraq, thermal waste is an abundant source of emission-free power that is frequently overlooked. It is a byproduct of industrial processes that could lower energy costs and reduce overall emissions from electric generation. The thermal waste is produced as long as the operation running. Producing electrical power from thermal waste would help to reduce energy costs. This research paper will explain and discuss choosing the appropriate technology between the three suggested technologies. In addition, the paper will discuss choosing the appropriate organic liquid for (Organic Rankine Cycle) ORC to recover the heat and transform it into an energy based on the waste temperature of some Iraqi industries. Also, it will discuss the choice of appropriate technology for the quantity and quality of this heat. That would help to reduce the waste of energy and air pollution.

The Effect of Cloud Computing's Advantages and Components on Time Savings and Data Privacy for the Quality of Electronic Banking Services

Purpose: The study aims how the advantages and components of cloud computing affect time savings and data confidentiality to improve the standard of electronic banking services for private Iraqi commercial banks Theoretical framework: the purpose of the study to measure the benefits the Cloud computing and impact of the quality of electronic banking in services of saving time and confidentiality of data to know if we can serve bank customers in the future. Design/methodology/approach: The study relied on the descriptive approach through the use of a questionnaire tool to measure the relationship between the variables. Findings: The analysis revealed that, in both of its two dimensions, there is a statistically significant correlation between the advantages of cloud computing and the quality of electronic banking services. The two variables of the quality of electronic banking services and the components of cloud computing are statistically significantly correlated. Research, Practical & Social implications: The social repercussions of the benefits of the results of the study through the findings it’s; the most essential of which is to guarantee that the provided electronic banking service is as simple to use as possible. This removes the state of fear that could prevent some people from using electronic services because they lack the necessary knowledge. Originality/value: the value of the study's originality by measuring the relationship between the cloud computing and electronic banking services; this study is a subject which has not been reviewed in the literature previously in Iraqi environment.

IFRS adoption, cost of equity and firm value: evidence from Iraq

Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi environment by studying the relationship between the adoption of international financial reporting standards and the cost of equity and the effect of the cost of equity on the value of the company. Theoretical framework: The international financial reporting standards (IFRS) are becoming special driver for the convergence of management and financial accounting and as the leading principles for over 120 countries in the world including those that voluntarily adopted the standards. Design/methodology/approach: The population of the study comprises 17 commercial companies listed in the Iraqi Stock Exchange for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations Findings: The results from the data collected through questionnaire survey showed the distinctive effects of financial and management accounting standards before and after the adoption of IFRS. Therefore, there are inconsistencies in the results of the value of the companies between the samples for the periods before and after the application of international financial reporting standards. Research, Practical & Social implications: The study examined the differences in the outcomes of the years when IFRS was yet to be adopted when the standards are adopted by considering the control variables such as age of the companies, size of the companies and leverages. Originality/value: the value of the study's originality by measuring adopting IFRS for the first time in Iraqi Banking for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations.

THE ACTIVITIES OF GREEN LOGISTICS MANAGEMENT AND THEIR IMPACT ON COMPETITIVE ADVANTAGES‎: AN EXPLORATORY STUDY OF THE OPINIONS OF MANAGERS IN THE STATE COMPANY FOR ELECTRICAL AND ELECTRONIC INDUSTRIES/BAGHDAD

The current research aims to determine the correlation and impact relationship between the activities of green logistics management and the competitive advantages in the State Company for Electrical and Electronic Industries in Baghdad. State Company for Electrical and Electronic Industries. The researchers prepared a hypothetical chart that includes the research variables and formulating hypotheses and sub-hypotheses Statistical methods ، and the questionnaire was used as the tool for collecting data and information from the members of the research sample and the research limitation which dealt with the relationship and influence between these variables in the Iraqi environment within the limits of the researchers’ acquaintance. Their current research included these variables in a modest attempt to determine the relationship and the impact between them. The research reached a set of conclusions ، the most important is the existence of a significant correlation and impact relationship between the activities of the Green Logistics and the competitive priorities in the company. In light of this ، the researchers presented a number of recommendations compatible with these conclusions.

The Role of Internal Audit in Assessing the Risks of Management Decisions regarding Strategic Operations )Acquisition)

The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hypotheses and accepted the two alternative hypotheses, which stated that there is a role for internal audit in assessing the strategic operation’s risks (Acquisition) and that there is a significant relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. Among the most important conclusions reached is that an internal audit is so important in determining the risks regarding decision making for acquisition. The important recommendation is to activate the role of internal auditing regarding acquisition. The value of the research clarifies the role of internal auditing in assessing the risks of acquisition processes and encourages the adoption of the idea in the Iraqi environment. It’s considered as one of the recent research as it keeps pace with developments in the world

A Review of Literature on the Evaluation of Customer Satisfaction Patterns in Mobile Banking Services

Purpose: Providing high-quality e-banking services and trust is considered a basic strategy for attracting and retaining customers with mobile banking that is less investigated particularly in Iraq. A review of the literature was conducted to achieve these goals. Theoretical framework: The scarcity of literature in terms of mobile banking in Iraqi setting was the theoretical basis of the current study. Previous related research was collected and reviewed thematically to understand the trends of the latest literature in mobile banking and customer satisfaction. Design/methodology/approach: A narrative approach was utilized in the context of this study. Several studies published between 2016 and 2022 were reviewed. Through this semi systematic literature review different key words were keyed in numerous e-journal database. Findings: the review revealed that most of the studies in this article utilized qualitative approach as an appropriate method to elicit data. The participants were from ordinary people one study investigated the variables of mobile banking and customer satisfaction among bank staff. Service quality was the highest variable compare with security and ease of use. The review indicated also there a limitation in the previous studies in the Iraqi mobile banking setting. Research, Practical & Social implications: Mobile banking as an emerging research area specially in Iraqi environment needs more investigation since such kind of research could increase people awareness about the advantage of such technology in the banking industry. Originality/value: Even though mobile banking is not a novel concept in Iraq, there is no literature that discusses the use of service quality modal to evaluate a user's level of satisfaction in the mobile banking research area. As a result, the purpose of this paper is to make up for this void.

A Review of Literature on the Evaluation of Customer Satisfaction Patterns in Mobile Banking Services

Purpose: Providing high-quality e-banking services and trust is considered a basic strategy for attracting and retaining customers with mobile banking that is less investigated particularly in Iraq. A review of the literature was conducted to achieve these goals. Theoretical framework: The scarcity of literature in terms of mobile banking in Iraqi setting was the theoretical basis of the current study. Previous related research was collected and reviewed thematically to understand the trends of the latest literature in mobile banking and customer satisfaction. Design/methodology/approach: A narrative approach was utilized in the context of this study. Several studies published between 2016 and 2022 were reviewed. Through this semi systematic literature review different key words were keyed in numerous e-journal database. Findings: the review revealed that most of the studies in this article utilized qualitative approach as an appropriate method to elicit data. The participants were from ordinary people one study investigated the variables of mobile banking and customer satisfaction among bank staff. Service quality was the highest variable compare with security and ease of use. The review indicated also there a limitation in the previous studies in the Iraqi mobile banking setting. Research, Practical & Social implications: Mobile banking as an emerging research area specially in Iraqi environment needs more investigation since such kind of research could increase people awareness about the advantage of such technology in the banking industry. Originality/value: Even though mobile banking is not a novel concept in Iraq, there is no literature that discusses the use of service quality modal to evaluate a user's level of satisfaction in the mobile banking research area. As a result, the purpose of this paper is to make up for this void.

The transfer of powers and its role in unifying the products of accounting systems and their impact on the quality of accounting information Applied research "in the province of Al- Muthanna."

Purpose: The research aims at showing the accounting systems applied in the Iraqi environment and knowing the legal framework for transferring powers which is the most prominent of which is the most important provisions of Law No. (19) of 2013. Theoretical Framework: The process of transferring powers from ministries to governorates may be accompanied by many legal, political, administrative and financial issues. In the process of researching administrative and financial matters, the Law No. (19) for the year 2013 which is the last amendment to the process of transferring authority, specified a body called (the supreme coordination committee between the governorates) headed by a president, a council of ministers and the membership of ministers (Municipalities and Public Works, Construction and Housing, Labor and Social Affairs, Education, Health, Planning, Agriculture, Finance, Sports and Youth) and the Minister of State for Provincial Affairs. Design/Methodology/Approach: This paper is divided into four sections. The first section is the research methodology and previous studies, while the second section contains the theoretical framework the concepts of accounting systems in the light of the Iraqi environment. The third section presents the practical aspect of the research. Finally, the most important conclusions and recommendations are shown in the fourth section. Findings: The results show the availability of systems accounting after transfer powers information accounting with high efficiency. Additionally, the effectiveness and the existence of a significant effect relationship between transfer powers and unite products systems accounting. Research Practical& Social implication: Governors and Heads of provincial councils consider transferring powers from the center to local administrations, and in their appropriations allocated in the budget as well as approving the accounts applied in those departments affiliated to the ministries differ in the accounting systems. Some of them use the unified accounting system, and the other uses the central government accounting system. On the other hand, the local administrations use the decentralized government accounting system to achieve the objectives of the research filed. Implications/Originality/Value: Identification the accounting treatments after the process of transferring powers and their impact on the applied accounting systems. The research aims at teasting the main hypothesis that there is a significant relationship between the transfer of powers and quality the information accounting through the mediating role of unification products systems accounting.