Abas, Ahmed
The possibility of benefiting from difficult individuals in overcoming organizational crises
Analytical research in a number of faculties of the University of Mosul [Volume 14, Issue 3, 2022, Page 524-540]
Abbas Hadi, Ahmad
Measuring and analyzing the impact of some specific factors on financing medium and small projects and the volume of financing in Iraq for the period (2004-2019) [Volume 14, Issue 4, 2022, Page 57-76]
Abboudi, Safa
Testing a Model for Measuring Organizational Rhetoric in a Number of Iraqi Private Universities [Volume 14, Issue 4, 2022, Page 249-267]
Abboud Mahmoud Al-Salmani, Maytham
Measuring and analyzing the effect of fluctuations in oil revenues in diversifying commodity sectors in Iraq for the period (2004-2020) [Volume 14, Issue 4, 2022, Page 37-56]
Abdel Mawgoud Al-Ani, Alaa
Implementing Social Intelligence in the face of Counterproductive Work Behavior :An Exploratory Study in a Sample of the Colleges of Mosul’s University [Volume 14, Issue 1, 2022, Page 171-188]
Abdo Omer, Harbiya
The role of the Brand in increasing the Market Share
An exploratory study of the opinions of employees in a 1:10 Mall in the city of Mosul [Volume 14, Issue 1, 2022, Page 154-170]
Abdulameer, Zaman
TalentNet Measuring environmental performance standards according to environmental performance indicators in the Directorate of the Municipality of Samawah [Volume 14, Issue 3, 2022, Page 182-197]
Abdul Ghafoor al-Mawla, Sobhi
The effects of the COVID-19 pandemic on international development financing sources [Volume 14, Issue 1, 2022, Page 61-84]
Abdul Ghani, Ayman
The role of regional economic blocs in increasing exports Case study: SUDAN and the COMESA Community (2006-2019) [Volume 14, Issue 1, 2022, Page 15-33]
Abdul-Khaleq Yahya, Fayha
Evaluating Internal Lawful Audit Job Procedures in Iraqi Islamic Banks - An Applied Study in Cihan Bank for Islamic Investment and Finance [Volume 14, Issue 1, 2022, Page 335-359]
Abdullah, Hatem
The reality of dimensions of leadership contract according to Molinaro model :An analytical study for sample opinions of teaching staff at
Tikrit University [Volume 14, Issue 3, 2022, Page 247-266]
Abdullah, Yaseen Othman
Analysis of the causal relationship between government health spending and health services in the Kurdistan Region – Iraq during the period (2005-2020) [Volume 14, Issue 2, 2022, Page 1-19]
Abdullah Aldeen Hibah, Abdualrhman
Accounting Disclosure and its Role in Achieving and Sustaining Development. (An applied study of banks listed on the Khartoum Stock Exchange). [Volume 14, Issue 1, 2022, Page 226-252]
Abdul Majeed Mohammed, Thulfiqar
Evaluating the financial performance of the Public Company for Medicines and Medical Supplies/ Samarra - Iraq using profitability ratios for the period from (2014-2019) [Volume 14, Issue 2, 2022, Page 291-309]
Abdul Rahman Al-Hiti, Nawzad
The effects of the COVID-19 pandemic on international development financing sources [Volume 14, Issue 1, 2022, Page 61-84]
Abdulrazaq, Motaz
Marketing capabilities and their impact on market share (A field study in Zain Iraq Telecom Company) [Volume 14, Issue 3, 2022, Page 407-428]
Abdul Razzaq, Somaya
Measuring the superior efficiency of protected farms operating in Anbar Governorate for the fall season: an applied study Using (Super efficiency SBM) [Volume 14, Issue 4, 2022, Page 148-162]
Abed Jader, Ahmed Muyasser
Factors Affecting the Behavioral Intention to Adopt Web-Based Recruitment in Human Resources Departments in Telecommunication Companies in Iraq [Volume 14, Issue 2, 2022, Page 404-416]
Abid, firas
The impact of gross domestic product on banking assets in Iraq for the period (2005-2020) [Volume 14, Issue 4, 2022, Page 22-36]
Adres Abboudi, Safa
The Organizational Identification and its effect in the application of the Electronic Governance principles : A survey study in a Sample from Iraqi banks [Volume 14, Issue 1, 2022, Page 205-225]
Ahmed, Manaf Abdulmutallab
The role of financial liberalization in promoting stability and financial and economic development - a study of the Iraqi financial and economic case 2012-2020 [Volume 14, Issue 2, 2022, Page 195-212]
Ahmed Al-Dulaimi, Ali
The reality and determinants of foreign direct investment in Iraq for the period (2004-2019) [Volume 14, Issue 1, 2022, Page 34-60]
Al-Abadi, Shahla
The effect of some macroeconomic variables on unemployment rates in Iraq For the period 2000 - 2021 [Volume 14, Issue 4, 2022, Page 311-331]
Al-Alwani, Shaima
Measuring the impact of foreign trade liberalization on economic indicators for sustainable development in Iraq for the duration (2004-2018) [Volume 14, Issue 2, 2022, Page 77-94]
Alamere, Sara
The relationship between emotional intelligence and psychological marketing Field research in telecommunications companies (Zain Iraq - Asiacell – Korek) [Volume 14, Issue 3, 2022, Page 198-221]
Alamere, Sara
The Relationship of StrategicAmbidexterity in Enhancing the Dimenions of Health Service Quality : Field Research in the Ministry of Health [Volume 14, Issue 3, 2022, Page 313-330]
Al-Anezi, Wissam
Use model (GMM) To measure the impact of competition on banking liquidity risk: an applied study on the Iraqi private banking sector for the period (2011-2019) [Volume 14, Issue 4, 2022, Page 1-21]
Al-Anezi, Wissam
Measuring the superior efficiency of protected farms operating in Anbar Governorate for the fall season: an applied study Using (Super efficiency SBM) [Volume 14, Issue 4, 2022, Page 148-162]
Alani, Alaa
An Analytical Study In The Directorate Of Civil Status, Passports And Residence In Nineveh Governorate [Volume 14, Issue 4, 2022, Page 135-147]
Al-Ansi, Ali
Accounting Education and to what extent Suitability the Requirements of the Labor Market, Empirical Evidence from Saudi Market [Volume 14, Issue 3, 2022, Page 524-540]
Al-Dulaimi, Ali Ahmed
Analysis of the components of the monetary base and its determinants in the Iraqi economy for the period 2004-2018 [Volume 14, Issue 1, 2022, Page 271-289]
Al-dulami, Arrak
Reflection of the role of strategic awareness in the competitiveness of business organizations Field research in Asia cell for cellular communications [Volume 14, Issue 4, 2022, Page 268-285]
Al-Fahdawi, Nihad
Use model (GMM) To measure the impact of competition on banking liquidity risk: an applied study on the Iraqi private banking sector for the period (2011-2019) [Volume 14, Issue 4, 2022, Page 1-21]
Al-Hayali, Eman
The availability of Green Human Resources Management Practices / An Exploratory study of the opinions of sample of individuals working in Ready to wear factory in Mosul [Volume 14, Issue 3, 2022, Page 103-126]
Ali, Ahmed Hussein
Implications for the independence of the Central Bank of Iraq Standards and indicators [Volume 14, Issue 2, 2022, Page 47-76]
Ali, Wisam
The effect Organizational downsizing strategies on the quality of organizational performance, an exploratory study In the South Refineries Company, Dhi Qar Refinery Division [Volume 14, Issue 4, 2022, Page 97-111]
Ali Rsheed, Tgreed
Accounting treatment of property, plant and equipment in accordance with International Accounting Standard No. (17) IPSAS, applying to the Mosul Municipality Directorate [Volume 14, Issue 2, 2022, Page 366-389]
Aljubory, Ruqaya
Evaluation of the performance efficiency of the alum plant in the State Company for Sulfur Al-Mishraq (2018-2020) [Volume 14, Issue 3, 2022, Page 57-77]
ALKURD, SHAMIL
An Analytical Study In The Directorate Of Civil Status, Passports And Residence In Nineveh Governorate [Volume 14, Issue 4, 2022, Page 135-147]
Allame, Mohammed
(The Role of functional fusion in enhancing organizational excellence/ exploratory study in Al-Risafa Third Public Directorate of Education) [Volume 14, Issue 3, 2022, Page 369-384]
Al-Luhaibi, Falah
The effect of working capital on financial flexibility An analytical study in a sample of firms listed in the Iraqi Stock Exchange [Volume 14, Issue 4, 2022, Page 77-96]
Almanzoaa, Zaed
University governance and its impact on achieving organizational excellence at Sana’a University [Volume 14, Issue 3, 2022, Page 331-349]
Al Mashhadani, Ahmed
The Economic Effects Of Customs Taxes In The Trade Balance In Iraq The Period 2004-2018 [Volume 14, Issue 2, 2022, Page 20-46]
Al-mehemdi, Anfal
Reflection of the role of strategic awareness in the competitiveness of business organizations Field research in Asia cell for cellular communications [Volume 14, Issue 4, 2022, Page 268-285]
AL-Mizori, Ashti
The effect of working capital on financial flexibility An analytical study in a sample of firms listed in the Iraqi Stock Exchange [Volume 14, Issue 4, 2022, Page 77-96]
AlMnsory, Ahmed
Job ingratiation and its impact on career- An analytical study at Mosul University [Volume 14, Issue 3, 2022, Page 222-246]
Al-Mohammadi, Muhannad
Measuring the impact of foreign trade liberalization on economic indicators for sustainable development in Iraq for the duration (2004-2018) [Volume 14, Issue 2, 2022, Page 77-94]
Al Murad, Najla
Entrepreneurial Orientation is an Introduction to Raising Customer ValueAn exploratory study of the opinions of a sample of managers of some productive food organizations in the city of Mosul [Volume 14, Issue 3, 2022, Page 447-463]
Alobedi, Saeed
The financial and monetary effects of the internal public debt in Iraq for the period (2004-2020) [Volume 14, Issue 3, 2022, Page 1-32]
Alobedy, Ali
The effect of strategic awareness in supporting the dimensions of organizational improvisation
Analytical research at the headquarters of the Iraqi Ministry of Finance [Volume 14, Issue 3, 2022, Page 350-368]
Al-Obeidi, Saeed
The Economic Effects Of Customs Taxes In The Trade Balance In Iraq The Period 2004-2018 [Volume 14, Issue 2, 2022, Page 20-46]
Al- Saqa, Zeyad
A proposed framework for internal control over sales tax in the e-commerce environment [Volume 14, Issue 4, 2022, Page 348-367]
Al-Sayegh, Nameer
The impact of some extreme risks on the performance of the Iraq Stock Exchange [Volume 14, Issue 2, 2022, Page 345-365]
Al-Shaheen, Nedaa
The possibility of using the value-flow map to reach the Lean Manufacturing / Case study in the split air conditioner factory (2 tons) [Volume 14, Issue 3, 2022, Page 429-446]
Al-Shaheen, Nedaa
Using the value flow map according to Iso22468:2020 A case study in a 2-ton window air conditioner factory [Volume 14, Issue 4, 2022, Page 112-134]
AL.Tai, Haider
Diagnosing the reality of the core competencies of human resources:
A comparative study in a sample of private colleges [Volume 14, Issue 3, 2022, Page 293-312]
Alzaidy, Marwa
Entrepreneurial Orientation is an Introduction to Raising Customer ValueAn exploratory study of the opinions of a sample of managers of some productive food organizations in the city of Mosul [Volume 14, Issue 3, 2022, Page 447-463]
Amer Al-Fahdawi, Reyam
Analysis of the components of the monetary base and its determinants in the Iraqi economy for the period 2004-2018 [Volume 14, Issue 1, 2022, Page 271-289]
Anwer Alabasi, Sabah
Quick Response Manufacturing System and the Quality Considerations Acase Study in the mosul dam plants to produce electricity [Volume 14, Issue 2, 2022, Page 326-344]
Atallah Faihan, Mamdouh
Measuring and analyzing the effect of fluctuations in oil revenues in diversifying commodity sectors in Iraq for the period (2004-2020) [Volume 14, Issue 4, 2022, Page 37-56]
Aziz, Noor
Proposed Model of Adoption's Determinants of Cloud- Based Management Information Systems from Users Perspective [Volume 14, Issue 3, 2022, Page 579-598]
Aziz Fattah, Nora
The Organizational Identification and its effect in the application of the Electronic Governance principles : A survey study in a Sample from Iraqi banks [Volume 14, Issue 1, 2022, Page 205-225]
D
Dawood, Fadelah
University governance and its impact on achieving organizational excellence at Sana’a University [Volume 14, Issue 3, 2022, Page 331-349]
Diab, Nizar
Measuring the impact of foreign trade liberalization on economic indicators for sustainable development in Iraq for the duration (2004-2018) [Volume 14, Issue 2, 2022, Page 77-94]
E
Eltegani Ibrahim, Asim
The impact of organizational justice on the smart organization: the mediating role of organizational learning in Saudi universities
(Shaqra University is a model) [Volume 14, Issue 4, 2022, Page 384-415]
Essam, Mohamed
The impact of some extreme risks on the performance of the Iraq Stock Exchange [Volume 14, Issue 2, 2022, Page 345-365]
F
Fadhil, Ahmed
The effect of standard No. 220 in enhancing the quality of the auditors’ performance, an applied study in the auditors’ offices in Iraq [Volume 14, Issue 1, 2022, Page 139-153]
G
Ghazi, Muhammad
Implications for the independence of the Central Bank of Iraq Standards and indicators [Volume 14, Issue 2, 2022, Page 47-76]
H
Hadi, Abbas
Analyzing the Contribution of Margin Interest to The profitability of Banks [Volume 14, Issue 2, 2022, Page 277-290]
Hadi, Mouaahd
The effect of motivating workers on organizational citizenship behavior: a comparative study of gender in the College of Administration and Economics, University of Mosul [Volume 14, Issue 4, 2022, Page 187-206]
Hamad, Abd
Use model (GMM) To measure the impact of competition on banking liquidity risk: an applied study on the Iraqi private banking sector for the period (2011-2019) [Volume 14, Issue 4, 2022, Page 1-21]
Hamid, Mudar
Technological vigilance and its role in the success of E-learning: a survey study of the opinions of teachers in the College of Administration and Economics / University of Mosul [Volume 14, Issue 2, 2022, Page 147-175]
Hamza Hussein, Mustafa
The reality and determinants of foreign direct investment in Iraq for the period (2004-2019) [Volume 14, Issue 1, 2022, Page 34-60]
Hana, Rasha
The Effect Of E-Leadership On Organizational Innovation During The COVID19 Pandemic Crises
(An Analytical Study From The Point Of View Of Employees In Iraqi Universities) [Volume 14, Issue 3, 2022, Page 541-561]
Hashem, Hassan Talib
Analyzing the Contribution of Margin Interest to The profitability of Banks [Volume 14, Issue 2, 2022, Page 277-290]
Hasson Altaee, Ali
Evaluating the financial performance of the Public Company for Medicines and Medical Supplies/ Samarra - Iraq using profitability ratios for the period from (2014-2019) [Volume 14, Issue 2, 2022, Page 291-309]
Hussien, Israa
The possibility of benefiting from difficult individuals in overcoming organizational crises
Analytical research in a number of faculties of the University of Mosul [Volume 14, Issue 3, 2022, Page 524-540]
I
Ibrahim, Raghed
Supply Chain Collaboration as a tool in achieving Collaborative Advantage- An Exploratory Study National Company for household furnishings in Mosul. [Volume 14, Issue 2, 2022, Page 213-240]
Ibrahim Dhahi Al-Rifai, Mohammed
The financial and monetary effects of the internal public debt in Iraq for the period (2004-2020) [Volume 14, Issue 3, 2022, Page 1-32]
J
Jaafar, Zena
The role of the use of information technology in organizational performance / a field study in the centers of continuing education in a sample of public universities in Baghdad [Volume 14, Issue 4, 2022, Page 207-229]
Jaafer Noori, Ghareeb
Analyzing the impact of the financial crisis on the real estate market: an applied study in Erbil city for 2015 and 2017 [Volume 14, Issue 1, 2022, Page 313-334]
Jaber, Ammar Farhan
The role of strategic planning in achieving organizational excellence [Volume 14, Issue 2, 2022, Page 130-146]
Jassim, Wave Abbas
Analyzing the Contribution of Margin Interest to The profitability of Banks [Volume 14, Issue 2, 2022, Page 277-290]
Jawad, Maha
TalentNet Measuring environmental performance standards according to environmental performance indicators in the Directorate of the Municipality of Samawah [Volume 14, Issue 3, 2022, Page 182-197]
Jazzaa Yassin, Fayeq
Using the linear programming method in planning the optimal production of Al-Mamoun Factory for the year 2017 [Volume 14, Issue 1, 2022, Page 189-204]
K
Kadhem, Faiq
The role of the use of information technology in organizational performance / a field study in the centers of continuing education in a sample of public universities in Baghdad [Volume 14, Issue 4, 2022, Page 207-229]
Khalaf, Abdullah Zaidan
The role of gas industries in pollution and its reflection on global warming in Iraq "a standard study" (North Gas Company, a case study) [Volume 14, Issue 2, 2022, Page 60-76]
KHALAF, BASSAM MOHAMMED
The Role of Virtual Leadership in Crisis Management - An analytical study of the opinions of a sample of Anbar University leaders in light of the Covid 19 pandemic [Volume 14, Issue 2, 2022, Page 110-129]
Khalid, Waleed
The effect of standard No. 220 in enhancing the quality of the auditors’ performance, an applied study in the auditors’ offices in Iraq [Volume 14, Issue 1, 2022, Page 139-153]
Khalid, Waleed
The effect of standard No. 220 in enhancing the quality of the auditors’ performance, an applied study in the auditors’ offices in Iraq [Volume 14, Issue 1, 2022, Page 139-153]
Khalil, Maha
The possibility of using the value-flow map to reach the Lean Manufacturing / Case study in the split air conditioner factory (2 tons) [Volume 14, Issue 3, 2022, Page 429-446]
Khalil, Maha
Using the value flow map according to Iso22468:2020 A case study in a 2-ton window air conditioner factory [Volume 14, Issue 4, 2022, Page 112-134]
Khamis Abed, Muhannad
The impact of gross domestic product on banking assets in Iraq for the period (2005-2020) [Volume 14, Issue 4, 2022, Page 22-36]
Khudair, Hassan
Strategic capabilities in the framework of training techniques - applied research [Volume 14, Issue 3, 2022, Page 267-292]
M
Mahmood, Adel
Diagnosing the reality of the elements of the business model: an analytical study of a sample of administrative leaders in Ishtar Light Industries Company / Baghdad Governorate [Volume 14, Issue 3, 2022, Page 464-489]
Mhaush, Bashaer
The reality of dimensions of leadership contract according to Molinaro model :An analytical study for sample opinions of teaching staff at
Tikrit University [Volume 14, Issue 3, 2022, Page 247-266]
Mikhlif Khalaf, Waddah
Implementing Social Intelligence in the face of Counterproductive Work Behavior :An Exploratory Study in a Sample of the Colleges of Mosul’s University [Volume 14, Issue 1, 2022, Page 171-188]
Moatasem, Mosaab
The role of regional economic blocs in increasing exports Case study: SUDAN and the COMESA Community (2006-2019) [Volume 14, Issue 1, 2022, Page 15-33]
Mohammad Aziz, Parzheen Sh
Accounting Techniques, Erbil, Erbil Technical Administrative College, Erbil Polytechnic University, Erbil, Kurdistan Region, Iraq. [Volume 14, Issue 1, 2022, Page 109-138]
Mohammed, Mohammed Adel
The Role of Digital Leadership in Achieving Organizational Brilliance (Analytic study of the opinions of a sample of administrative leaderships in Iraqi telecommunications companies) [Volume 14, Issue 2, 2022, Page 241-256]
Mohammed, Waleed
The possibility of benefiting from difficult individuals in overcoming organizational crises
Analytical research in a number of faculties of the University of Mosul [Volume 14, Issue 3, 2022, Page 524-540]
Muhammed Taher, Grand
Evaluation of the internal audit function according to the International Internal Audit Standards (IIA) in the Directorate of Municipalities of Nineveh Governorate [Volume 14, Issue 1, 2022, Page 253-270]
Mustafa Abdulrahman, Ismael
Sustainable agricultural development in Iraq: potentials and challenges. [Volume 14, Issue 4, 2022, Page 163-186]
N
Najah Hassan, Marwa
Using the linear programming method in planning the optimal production of Al-Mamoun Factory for the year 2017 [Volume 14, Issue 1, 2022, Page 189-204]
Najeeb, Sahm
The extent of the impact of big data on social networking applications in digital currencies investment (analytical study on investment in digital currencies in Iraq) [Volume 14, Issue 3, 2022, Page 526-578]
Najeem, Hussein
The Role of Total Quality Management in Improving Institutional Performance: An Exploratory Study of the Opinions of a Number of Middle Administrations at the Headquarters of the Iraqi Ministry of Education [Volume 14, Issue 4, 2022, Page 230-248]
Najim, Ali
A proposed framework for internal control over sales tax in the e-commerce environment [Volume 14, Issue 4, 2022, Page 348-367]
Naser, Arafat
Passion,simulation and traditional creativity and its impact on entrepreneurship [Volume 14, Issue 2, 2022, Page 176-194]
O
Othman Badawey, Sardar
Analyzing the impact of the financial crisis on the real estate market: an applied study in Erbil city for 2015 and 2017 [Volume 14, Issue 1, 2022, Page 313-334]
S
Saad Ali, Saif
Testing a Model for Measuring Organizational Rhetoric in a Number of Iraqi Private Universities [Volume 14, Issue 4, 2022, Page 249-267]
Sabah, Naim
Measuring and analyzing the impact of external debt on some variables The Iraqi economy for the period (2009-2019) [Volume 14, Issue 1, 2022, Page 1-14]
Sabri, Bassam
Optimal employment of core capabilities in human resource practices To enhance global performance (An exploratory study of the opinions of a sample of academic leaders at the University of Anbar) [Volume 14, Issue 4, 2022, Page 368-383]
Saeed Hussein, Jwan
Analyzing the impact of the financial crisis on the real estate market: an applied study in Erbil city for 2015 and 2017 [Volume 14, Issue 1, 2022, Page 313-334]
Salam Habbo Habbo, Abdul
Evaluation of the internal audit function according to the International Internal Audit Standards (IIA) in the Directorate of Municipalities of Nineveh Governorate [Volume 14, Issue 1, 2022, Page 253-270]
Saleh Al-Mashhadani, Omar
Mindfulness practices and their role in promoting organizational happiness
A field study in Mosul Municipality Directorate [Volume 14, Issue 1, 2022, Page 290-312]
Saleh Dahd, Naji
The impact of crisis management in reducing the corona crisis in the higher education institution: an applied study at the University of Basra [Volume 14, Issue 1, 2022, Page 85-108]
Saleh Jassam, Mohammed
The impact of gross domestic product on banking assets in Iraq for the period (2005-2020) [Volume 14, Issue 4, 2022, Page 22-36]
SalihAldeen, Sarmad
Job ingratiation and its impact on career- An analytical study at Mosul University [Volume 14, Issue 3, 2022, Page 222-246]
Shallal, Ammar
Measuring and analyzing the impact of some specific factors on financing medium and small projects and the volume of financing in Iraq for the period (2004-2019) [Volume 14, Issue 4, 2022, Page 57-76]
Shukr Mohamed, Mahmoud
The role of spiritual intelligence in achieving organizational behavior)
An analysis study of the opinions of a sample of administrative leaders in the Public Communications Company) [Volume 14, Issue 4, 2022, Page 286-310]
Sulaiman, Nedal
Diagnosing the reality of the elements of the business model: an analytical study of a sample of administrative leaders in Ishtar Light Industries Company / Baghdad Governorate [Volume 14, Issue 3, 2022, Page 464-489]
T
Tariq Al-Mallah, Esraa
Mindfulness practices and their role in promoting organizational happiness
A field study in Mosul Municipality Directorate [Volume 14, Issue 1, 2022, Page 290-312]
Tawfeeq, Lubna
Digital currencies and their potential effects on financial stability [Volume 14, Issue 3, 2022, Page 33-56]
Y
Yahya, Mudrika
The effect of some macroeconomic variables on unemployment rates in Iraq For the period 2000 - 2021 [Volume 14, Issue 4, 2022, Page 311-331]
Yaqoub Mahmoud, Majid
Evaluating Internal Lawful Audit Job Procedures in Iraqi Islamic Banks - An Applied Study in Cihan Bank for Islamic Investment and Finance [Volume 14, Issue 1, 2022, Page 335-359]
Z
ZEINELABDIN, ELHAM
The impact of administrative empowerment on banking performance a case study of the faisal Islamic of bank of Sudan (2008-2020م) [Volume 14, Issue 3, 2022, Page 127-181]
Zuhair Mohammad, Sinan
Accounting treatment of property, plant and equipment in accordance with International Accounting Standard No. (17) IPSAS, applying to the Mosul Municipality Directorate [Volume 14, Issue 2, 2022, Page 366-389]
