The Mediating Role of the Balanced Scorecard in the Relationship Between Internal Control and the Financial Reports Quality

Purpose: this study aims to measurement the role of the mediating of performance evaluation according to the Balanced Scorecard (BS) in the relationship between internal control (IC) and the financial reports quality (FRQ) in Iraqi commercial banks.   Theoretical framework: The general framework of the study includes three variables, including performance evaluation according to the BS, in the relationship between IC and the FRQ.   Design/methodology/approach: We are used the descriptive-analytical approach. Iraqi commercial banks were identified as a research community, Banks (Bank of Baghdad, Commercial Bank of Iraq, and the Iraqi Investment Bank). It required a survey of the opinions of managers and workers in the banks under study from accountants and auditors, the research sample was represented (managers in all banking departments, consultants, accountants, auditors), (245) forms were distributed and retrieved from them (224) valid for analysis.   Findings: The results showed existence of a significant effect of internal control system (ICS) in enhancing the FRQ.   Research, Practical & Social implications: The use of the BS as a tool can enhance IC and improve the quality of financial reporting for the banks under study.   Originality/value: A few studies investigated the relationship between the studied variables, our study contributes to filling part of the research gap related to the research variables

EFFECT OF HERBICIDES ON GROWTH, GRAIN YIELD AND QUALITY OF BARLEY

This experiment was aimed to study the effect of   herbicide (lintur @180 g.ha-1 + Axial @1.5 L.ha-1, Navigator @ 1.25 L.ha-1 and the control treatment) in the companion weeds. Besides, grain yield and its components of three cultivars of barley (IPA 99, Buhooth 256, Aldebaran). The experiment was carried out according to RCBD, within split plot arrangement using three replicates. The cultivars represented the Main-plots, while herbicides and control treatments represented the sub-plots. The second included a laboratory experiment with four replicates of 50 seeds per replicate to study some grain quality characteristics resulting from the first field experiment. The results were showed the superiority of the Buhooth 256 cultivar in number of spikes, weight of 1000 grains, and the grain yield with an average of 495.10 spike.m-2, 22.23 g, and 1.46 ton.ha-1, respectively. Buhooth 256 also recorded the best results in increasing the percentage of weed control, reducing weed dry weight, and increasing the inhibition ratio. The same cultivar exceeded in most characteristics of grain quality. The treatment of herbicides (lintur + Axial) exceeded by achieving the highest average number of spikes of (471.60 spike.m-2), and the highest number of grains per spike with (51.77 grain.spike-1). Coupled with the weight of 1000 grains (21.47 g), and the highest grain yield (1.53 ton.ha-1)

The Role of Human Resource Information Systems in Making Strategic Decisions (An Applied Study on the Iraqi Ministry of Finance)

This research aims to identify the role that human resources information systems play in improving strategic decisions and to explain the relationship of the impact of human resources information systems on improving strategic decisions. To achieve the objectives of the research, the impact between human resources information systems in its dimensions, which are (planning, recruitment, Compensation, training, performance evaluation) in improving strategic decisions. The methodology addressed a set of paragraphs, the most important of which is the research problem, the content of which is that there have been increasing interests and developments recently in human resources information systems. The research problem was defined in several questions centered around the form and nature of the relationship between the research variables, and in light of that, a hypothetical diagram was built that embodies the relationship. Among the variables concerned, a set of main and sub-hypotheses emerged from it. In order to achieve the aforementioned research goal and answer the research questions and test the validity of its hypotheses, the study relied mainly on (the questionnaire), which is the main tool for collecting data and information, and by adopting the descriptive approach. Because of that, a sample was chosen from the study population, so the research community was represented by all employees of the Iraqi Services Company. Banking, 400 questionnaires were distributed, of which 344 questionnaires were returned valid for analysis. After evaluating and testing the credibility and stability of the research measurement tools, data analysis and hypothesis testing were conducted using advanced statistical tools and analysis using statistical programs (SPSS. Ver. 25). The results showed the validity of the study hypothesis, and based on it, a number of conclusions were formulated

The Role of Human Resource Information Systems in Making Strategic Decisions (An Applied Study on the Iraqi Ministry of Finance)

This research aims to identify the role that human resources information systems play in improving strategic decisions and to explain the relationship of the impact of human resources information systems on improving strategic decisions. To achieve the objectives of the research, the impact between human resources information systems in its dimensions, which are (planning, recruitment, Compensation, training, performance evaluation) in improving strategic decisions. The methodology addressed a set of paragraphs, the most important of which is the research problem, the content of which is that there have been increasing interests and developments recently in human resources information systems. The research problem was defined in several questions centered around the form and nature of the relationship between the research variables, and in light of that, a hypothetical diagram was built that embodies the relationship. Among the variables concerned, a set of main and sub-hypotheses emerged from it. In order to achieve the aforementioned research goal and answer the research questions and test the validity of its hypotheses, the study relied mainly on (the questionnaire), which is the main tool for collecting data and information, and by adopting the descriptive approach. Because of that, a sample was chosen from the study population, so the research community was represented by all employees of the Iraqi Services Company. Banking, 400 questionnaires were distributed, of which 344 questionnaires were returned valid for analysis. After evaluating and testing the credibility and stability of the research measurement tools, data analysis and hypothesis testing were conducted using advanced statistical tools and analysis using statistical programs (SPSS. Ver. 25). The results showed the validity of the study hypothesis, and based on it, a number of conclusions were formulated

High-performance, intelligent, on-chip speckle spectrometer using two-dimensional silicon photonic disordered microring lattice

High-performance integrated spectrometers are highly desirable for many applications ranging from mobile phones to space probes. Based on silicon photonic integrated circuit technology, we propose and demonstrate an on-chip speckle spectrometer consisting of a 15 ×15, two-dimensional (2D), disordered microring lattice. The proposed 2D, disordered microring lattice is simulated by the transfer-matrix method. The fabricated device features a spectral resolution better than 15 pm and an operating bandwidth larger than 40 nm. We also demonstrate that, based on the speckle patterns, our device can perform a spectrum classification using machine learning algorithms, which will have a huge potential in fast, intelligent material and chemical analysis