?Ali Jasim Obaid al-juboory

The research aims to measure and evaluate the sustainable performance of kufa university according to the sustainable balanced scorecard indicators, and to show its ability to serve society through social and environmental performance indicators. Therefore, sustainable orientation is considered necessary in the contemporary business environment because it reflects the clarity of the strategic objectives and work roles of the teaching and support staffs for achieving educational services of high quality, and for supporting creative capabilities , which is making a university an important factor for the work market. The methodology research depended on the financial and non-financial data from (2017-2018) . The results were measured according to the case study of kufa university. The results showed that the university of kufa is able to transform from an operational perspective to a sustainable performance focusing on social and environmental indicators. The kufa university is started to achieving sustainable performance to enhance the quality of its services. The research recommendations advice university leaderships to make more interesting to environmental and social factors when adopting strategies for higher education and scientific research, in addition to create multiple lines with the market and society.

This study is performed using the methodology of structural equation modelling in AMOS environment with the aim of investigation of the role of earnings management in tax accounting in listed companies. Conceptual model of the study includes components like "Dimension of earnings management ", "Process of tax accounting" and "Management accounting information system". Finally, after distribution of 312 questionnaires, the sample size of this study is 300 individuals of university experts; specialists and managers of listed companies, professors and accounting, financial management, auditing and industry-university students by combined methods of nonprobability purposive sampling (Judgment sampling) and snowfall sampling.The results of the study are that, the factor loads between "manipulation of company capital information (A2)" and " earnings managementdimensions " equal to 77% (very significant relationship),Between "Company Asset Information Manipulation (A4)" and " Dimensions of Profit Management " equal to 92% (quite significant relationship),Among the "manipulation of audit report information (A3)" is calculated, on the other hand, "Preparation and adjustment of income tax (B1)" has the greatest impact on the tax accounting process because those correlation coefficient is calculated equal to 86 percent and "Analysis of accounting information for management planning and organisational forecasting (C1)" has the greatest impact on the management accounting information systembecause their correlation coefficient is calculated to be 90%.Finally, the correlation-based on path analysis between the "dimensions of earnings management" and the "tax accounting process" with respect to loads of confirmatory factor analysis is equal to 0.566, and correlation-based on path analysis between " dimensions of earnings management " and "management accounting information system" with respect to confirmatory factor analysis loads equal to 0.521 and correlation based on path analysis between "tax accounting process" and "management accounting information system" according to Confirmatory factor analysis was calculated to be 0.936.

The study aimed to identify the impact of higher education efficiency through three dimensions, (learning outcomes, institutional support and community support) As an explanatory variable, in sustainable behavior as a response variable, and the field of study was in some colleges of the University of Kufa (Administration and Economics, Arts and Faculty of Computer Science and Mathematics). The research community consisted of professors and workers in the aforementioned colleges, either the research sample was a random sample, the electronic questionnaire was distributed, and (217) statistical questionnaires were retrieved for statistical analysis. The research included two main hypotheses for the test of the correlation and impact relationship between the research variables. The results were extracted using the statistical program (SPSS). The study reached a set of conclusions, the most important of which was adopting the efficiency of higher education in order to achieve clear differentiation, help in finding new processes and services, support the university’s reputation and achieve benefits for society. The research came out with a set of recommendations, the most important of which was working on developing approaches concerned with sustainable behavior and following procedures to confront these problems to understand understanding pro-environment behavior.

A delegation from the University of Kufa meets the Minister of Finance Taif Sami A delegation from the University of Kufa, consisting of the Assistant Dean of the Faculty of Arts for Scientific Affairs, Prof. Dr. Safaa Al-Mudhaffar, the Director of Finance of the University of Kufa, Assistant Lecturer Ali Al-Jubouri, and the University's Accountant, Assistant Lecturer Muhammad Sadiq Al-Madani, accompanied by former MP Dr. Mahmoud Al-Zajrawi, met with the Minister of Finance, Mrs. Taif Sami, at the ministry's headquarters. During the meeting, the guest delegation was welcomed by the Minister of Finance, and a set of issues related to financial affairs related to the University of Kufa were raised, and effective solutions to some of the problems raised. Prof. Dr. Safaa Al-Mudhaffar referred to this meeting, saying: "The meeting between the two parties took place in a positive and fruitful atmosphere, in which they talked about the role provided by the Ministry of Finance to support the educational aspect in Iraq in various fields, as well as study missions and scientific research support at the university, as it is no secret that the university needs the support of the ministry to continue its development activities and the scientific role provided by the University of Kufa to students." Al-Muzaffar added: "This visit comes within the University of Kufa's continuous endeavor to address the administrative and financial issues and related to the ministry directly, through meetings and dialogues with stakeholders from officials and specialists, and the meeting was held with the Minister of Finance in the Iraqi government, Mrs. Taif Sami, and the business and investment projects implemented by the University of Kufa were reviewed, and the problems and obstacles that stand in the way of implementing the development projects that the university seeks to implement, and propose a set of solutions to these obstacles." For her part, Her Excellency the Minister of Finance, Mrs. Taif Sami, indicated about this visit by saying: "We appreciate the efforts and work carried out by the University of Kufa, as the university has positive roles in its scientific career, as well as its positions, activities and financial aspects that it has implemented over the past years." She added: "We have instructed the competent departments in the ministry to discuss the financial problems facing the University of Kufa, and to overcome the obstacles that stand in the way of developing the educational process at the university." The minister also stressed by saying: "We hope that the University of Kufa will continue its continuous advancement, as well as the rest of the Iraqi universities, to the required level between Arab and foreign universities, and we will seek to provide appropriate grants and financial specializations to achieve the desired goal.