Alkut university college journal

The study aims to Accordingly, this research sought to monitor the nature and reality of the main indicators of good governance in Iraq and the extent of their compatibility with the mechanisms of governance established by international institutions. Thus, the research presents good governance as a means to achieve the well-being of citizens, through the interaction and interdependence of its basic components that enhance the mechanisms of governance. The analysis of the indicators related to governance in Iraq indicates that Iraq suffers from the absence of good governance due to the interaction of a set of internal and external determinants that accompanied the construction of governance structures in Iraq, which harmed the state and distanced it from the rational foundations that countries are working to achieve.

The study aims to shed light on the role of the sustainable balanced scorecard in implementing cost management strategies, as the research problem is represented in the weak clarity of the concepts, methods and techniques of cost management and its neglect by those in charge of managing the Iraqi economic units, which indicates a lack of attention to the financial and non-financial strategic measures necessary to implement the strategy. Competitiveness and sustainable performance evaluation. In order to achieve the goal of the research and to test its hypotheses, the Wasit Textile and Knitting Factory of the General Company for Textile and Leather Industries, located in the center of Wasit Governorate, was chosen as a research subject. All, whether quantitative or financial. A set of conclusions has been reached, the most important of which are: The identification of cost drivers gives managers a view of several methods they use to reduce costs and the quantity of vectors, and the sustainable balanced scorecard uses both financial and non-financial performance measures to bridge the gap arising from the use of financial measures only. Performance and improvement, as the economic unit wishing to benefit from the advantages of the strategies of the adopted economic units related to every dimension of the sustainable balanced scorecard and to stay away from its shortcomings, must take care of reducing the costs of products or services on an ongoing basis, and not focus its attention on reducing costs only Rather, it focuses on providing distinguished products and services that meet the requirements and needs of customers.

The study aims to determine the nature of the relationship and influence between governance in its four dimensions, which are (focus on objectives, management efficiency, disclosure and transparency, stakeholders) and the banking strategic performance in its five dimensions, which are (financial, customer, internal operations, learning and growth, sustainability). Applying to a sample of private Iraqi commercial banks, the questionnaire was designed and distributed to (36) respondents from individuals who influence the decisions of private Iraqi banks, the research sample, and the retrieved and valid questionnaires for statistical analysis were (30) questionnaires, which were analyzed using the advanced statistical program spss v.25 program, and after conducting the necessary statistical tests, a set of practical results were reached, including that there is a significant correlation and effect between governance and strategic banking performance at the level of morality (0.05), and it is recommended to research a number of recommendations, including working on the application of Governance in achieving strategic banking performance in the research sample banks and other banks because of its positive effects in achieving strategic banking performance, which can Exchange to stay as long as possible in the financial and banking market.

The study aims to know the role of pioneering leadership in achieving sustainable development, to come out with proposals and procedures that help develop the role of pioneering leaders in the knowledge economy and achieve its aspirations, through analysis and review of previous research and studies and educational literature that dealt with sustainable development and the investment of intellectual capital in the knowledge economy. In order to ensure a proposed vision, and the current study differs from previous studies in the study’s methodology, as the current study relies on the analysis of the literature that discussed the topic of pioneering leadership and sustainable development through the analytical approach and in light of the results of previous studies and according to the researcher’s vision. The study presented a number of recommendations, the most important of which are - the need to improve higher education outputs in all disciplines and fields, because of their significant role in the field of development and achieving the highest levels of internal and external efficiency with the highest standards of comprehensive quality and the necessity of development Efficient human resources through the provision of Seek in business incubators. Accordingly, this research sought to analyze and diagnose the dimensions of oil hegemony over public finances in the Iraqi economy and the imbalances it left in the items of the general budget, in order to find solutions and treatments that can restore the effectiveness of the tools of the public finance portfolio and deal with crises flexibly and efficiently.

The study aims to optimal decision-making process for selecting the best suppliers where will plays an important role in the success any productive or service organization, affects this choice on the price, quality and delivery time of the products of this organization, thus enabling companies to manufacture innovative, high-quality products at an appropriate cost and gain a competitive advantage in the market. Quantitative and qualitative methods used to select the best supplier (one or more) from among several suppliers, and multiple and different criteria are used to compare between suppliers. In this paper, depend on more than one criterion n for the comparison between suppliers using the analysis hierarchy process, as it consider one from multi-criteria decision-making methods. This paper aims to help decision-makers in production and service organization to select the best suppliers and based on multi-criteria. Each criterion has its assign weight, which reflects its importance for the process of comparison between alternatives to suppliers using analysis hierarchy process (AHP). The selection of the best suppliers using analysis hierarchy process through three stages. The first stage is the stage of data collection and identification of the preference criteria in the comparison process. The second stage is the determination of the relative importance of the preference criteria depend on binary comparison between the criterions. The third and final stage is the selection the best suppliers by comparing the alternatives available to suppliers and arranging them in order of importance from highest importance to least important.

The study aims to Accordingly, this research sought to analyze and diagnose the dimensions of oil hegemony over public finances in the Iraqi economy and the imbalances it left in the items of the general budget, in order to find solutions and treatments that can restore the effectiveness of the tools of the public finance portfolio and deal with crises flexibly and efficiently.

The leadership is a new organizational behavior and management practices that are consistent with developments in the business environment that lead to the evaluation and division of the effectiveness of internal control and arbitration processes in order not to make mistakes, and the leadership of the maid like any other theory can not be considered important if not providing anything important,: it focuses on the retention and development of employees, works to create a safe and positive working environment to enhance motivation, and the aim of the study is to recognize the role of the server leadership in Improving the performance of internal auditors, and demonstrating the impact of its dimensions of (trust, vision, communication) in improving the function of internal auditing in public universities, the statistical analytical descriptive curriculum was used to reach the validity of the study hypothesis, and the sample of the study consisted of (48) auditors from public universities to answer the survey questionnaire, The results showed Matty: There is a statistically significant impact of the server leadership represented by the fields of vision, confidence, and communication in improving the performance of internal auditors in Iraqi universities, the failure of the server leadership to develop the areas of vision, confidence, and communication will improve the performance of internal auditors by no more than (20%), the increase in the performance of the server leadership in each of the three areas (vision, confidence, communication) will further improve the performance of internal auditors, is the field of communication is the strongest in the field of communication Link and impact by improving the performance of internal auditors, followed by the area of trust, and then the field of vision. The study recommended encouraging the attention of the legal authorities to the profession of internal audit in terms of its independence as well as the qualifications of employees, to encourage coordination and cooperation between internal and external auditing to take advantage of the work of the internal auditor to increase the effectiveness of the audit and save time and effort exerted by the external auditor.

This research aims to evaluate the level of application of green human resource management practices in ready clothing company for children in Mosul, and their influence on sustainable performance in this important manufacturing sector. Over the past few years, companies generally have faced pressure from stakeholders (government, customers) to implement green practices, where it is becoming essential to identify environmentally friendly business practices that boost sustainability. Despite green human resource management practices getting substantial attention from scholars, studies associated with green practices stay limited. The descriptive and analytical approach was adopted, and the questionnaire was used as a quantitative tool to collect data from (42) respondents. The results revealed that green human resource management practices were implemented at an average level, and the overall average was (3.486). In addition, a sustainable performance at a high level was achieved (3.763). The research reached a number of results, including that there is a significant correlation and effect of green human resource management practices on sustainable performance. Several recommendations consistent with it were presented.

The study aims to diagnose the level of interest of the organization under research (the new Kufa Cement Factory) in the research variables (entrepreneurial leadership and human capital readiness), as well as to test the influence relationships between the main and sub-variables of the research. The research started from a realistic problem embodied in the urgent need to enhance the readiness of human capital in the laboratory to be able to face environmental challenges, rapid changes and intense competition, by adopting a pioneering leadership style to achieve this .As the entrepreneurial leadership represented the independent variable in the current research with its four dimensions (communication, motivation, strategic direction, personal support) and the readiness of human capital with its dimensions (knowledge, skill, and values), the appropriate statistical methods for analysis. As the size of this sample reached (193) employees, The questionnaire consisted of a set of paragraphs distributed on the two research variables (entrepreneurial leadership and human capital readiness) with their sub-dimensions, which were designed based on accurate scientific standards. In addition, its data was analyzed using the ready-made statistical program SMART pls. The research reached a set of conclusions, the most prominent of which are: The entrepreneurial leadership has a significant impact on the readiness of human capital, in addition to that, the practices followed by the examined laboratory concerning the dimension of motivation have no actual impact on the readiness of human capital.

The study aims to shed light on the impact of artificial intelligence through its dimensions (expert systems, neural networks, genetic algorithms systems, intelligent agent systems) on service quality. Education in the faculties of the Bilad Alraafidayn University College, and for the purpose of reaching the goal of the research, the research was applied in a group of faculties of the Bilad Alraafidayn University College, through a sample consisting of (60) The teacher and student was adopted as a measurement tool to collect the necessary data, and the descriptive and analytical approach was used and a number of statistical methods were used using the statistical analysis represented (arithmetic mean, standard deviation, frequency distribution, simple regression coefficient, simple correlation coefficient, multiple regression coefficient, coefficient of variation, T-test) to analyze the answers of the research sample And the importance of the research is a serious attempt to realize the officials in the research organization of the concept of artificial intelligence and its impact on the quality of the educational service. The necessity of applying artificial intelligence programs in the research organization in order to advance the university’s reality to a better level.

The information and communication revolution has been able to enhance the role of the digital economy in many aspects of life, as communication and information technology has had a significant impact on the performance of various economic sectors, through its contribution to raising efficiency levels by reducing them, the cost and time required to complete economic and financial transactions, work productivity and increase levels Competitiveness, which contributed to the growing role of the digital economy during the first and second decades of the new millennium with the emergence of technologies related to the Fourth Industrial Revolution, including artificial intelligence techniques, big data, the Internet of things and cloud computing, and the spread of the Internet and mobile phone are among the most important factors that helped expand the economy Increasingly digital, and the research problem comes in the main question: (How can the transition to the digital economy affect the process of economic development).The research is divided into three sections, the first section includes the digital economy (concepts, characteristics and economic dimensions), the second topic is an analysis of the reality and challenges of the digital economy in Iraq, and the third topic deals with building a future vision in Iraq and the transition to the digital economy, and reaching conclusions and recommendations.

Cloud auditing is one of the trustworthy ways to maintain cloud data remotely, as data owners can verify the reliability of data storage. Traditionally, an external auditor is delegated to interact with cloud service providers for audit tasks, and it promises a problem of trust between both data owners and cloud service providers. Therefore, we suggest a collaborative audit of cloud data storage. In this framework, these nodes are resolved by adopting block chain technology to implement audit authorizations where this system performs the main activities The audit process and then prevent entities from deceiving each other.

The study aims to concerned with focusing on tracking the path of public spending and diagnosing the reality of structural imbalances in the production structure of the Iraqi economy during the period (2003-2020) and verifying the effectiveness of public spending in correcting these imbalances, or did it contribute to the widening and deepening of these imbalances along with political events and the economic environment Prevalent in the previous two decades, as the almost complete dependence on the oil resource appeared, both in terms of the structure of the trade balance or the financing aspect of the general budget, in addition to the high contribution of oil to the output to more than half, accompanied by the modest contribution of other economic sectors, which contributed to the sharpening of distortions in the structure of the economy. Production and the structure of the trade balance, which was evident in the imbalance in the structure of the general budget, as the increase in oil revenues helped in the growth of the volume of public spending in a way that exceeded the commodity supply on the impact of the weak productive capacity of the country, and thus resorting to import from abroad to fill the shortage of domestic supply, and strengthened the composition This distorted the gap between financial and trade policy and led to the perpetuation and growing size of structural imbalances in the Iraqi economy.

The current research aims to determine the relationship between knowledge management processes and quality of health service in Ibn Al-Atheer Teaching Hospital for Children in Mosul. To achieve this goal, four processes of the knowledge (knowledge generation, knowledge storage, knowledge distribution, application of knowledge) were selected which represented the independent variable. The quality of health service represented the dependent variable. A questionnaire was used as a measure for these variables. A questionnaire was prepared based on the opinions and studies of some researchers. The questionnaire was distributed to the research sample consisting of (36) individual and the data were processed using a set of statistical methods and relying on the software package (SPSS Ver 23). Based on the test of correlations and influence between the variables of the research, the research reached a set of conclusions, the most important of them is: There is a significant correlation and effect between knowledge management processes (totally and individually) with the quality of health service in the hospital. Depending on the conclusions reached, the research provides a number Suggestions.

The results of the study showed a set of conclusions, most notably the existence of an effect of the leadership behavior used by managers on the morale of subordinates in the organization, as well as the existence of a statistically significant correlation between them, The study was presented a set of recommendations, the most prominent of which is that successful leaders are the ones who focus on task orientation and achievement on the one hand, and human relations on the other hand.

The study aims to The study aims to demonstrate the importance of the audit and oversight function, as it often serves parties that have an important role in corporate governance, and in order to activate the role of audit in the application of corporate governance, international auditing standards have been developed, as well as assurance standards for the purpose of adding value to the company, so the study aimed to know the extent The responsibility of the auditor for the application of International Standard No. (300) (planning to audit financial statements) and its impact on corporate governance, as the importance of governance is based on providing all the important ingredients to protect investors’ funds and ensure that they obtain appropriate returns and not to use or exploit their funds by management or managers For the purpose of achieving personal immunity or using it in investments and unsafe areas, this is through a set of procedures, controls, and accounting and control standards. This view is based on achieving transparency. The study also aimed to know the role played by international auditing standards in dedicating governance and establishing its principles to reduce the phenomenon of corruption, especially after international financial collapses, through the use of the experiences of some developed and developing countries. For the purpose of achieving the objectives of the study, a questionnaire was designed and distributed to the study sample. The descriptive analytical method was used to describe the study variables, analyze them and test their hypotheses through the statistical program (SPSS) to analyze the data.

One of the most important modern trends internationally is to preserve the environment, promote sustainable development, reduce harmful emissions and the absurd consumption of resources, which can lead to climate changes that negatively affect the chances of future generations to obtain the same opportunities and resources that previous generations obtained, and therefore the paper aims to study the impact of the risks of climate change occurring in the globe as a result of the high level of harmful emissions on the development of carbon accounting and identifying the most important applications and related practices and the most important contemporary issues. This paper is based on framing theories to help explain the divergent practices and current applications covered by the term carbon accounting by referring to the relevant accounting literature and the most important references related to social accounting in general and carbon accounting in particular, and analyzing the role of environmental risks on the development of carbon accounting applications.

The study aims at statement of the role of Foreign direct investment as one of the most important main elements in the establishment of any economy because of its role in the economic system and its direct connection with other economic variables، in addition to being one of the effective tools in the issue of changing the main structure of the national economy، correcting structural imbalances and stimulating sustainable economic development processes. Which works to increase the volume of production capacities، because it is linked to positive relationships with economic growth rates. Economic policies have a key role in attracting foreign investment، which can be identified by a number of economic indicators، including the stability of the exchange rate against foreign currencies and the reduction of inflation rates as an indicator of economic stability، in addition to the indicator of GDP، which have a prominent role in interpreting the movement of foreign direct investment.

The aim of the research is to reveal the extent of the relationship between governance and the administrative corruption of the researched company. Governance has reacted and responded to the call and call of shareholders and stakeholders through a range of mechanisms to address corruption. The research was based on a random sample of 91 employees at the Taji Gas Power Plant, and the researcher used a descriptive analytical approach. The research pointed to a number of problems that the researcher aimed to solve in the theoretical and practical aspects, including the availability of the possibilities for the application of governance in the researched station? And what are the reasons that required to delve into the contents of administrative corruption. The research has reached a number of results, the most important of which is that administrative corruption is often due to the weakness of regulatory bodies and sometimes their weak role, which contributes to the emergence of private benefits.

The study aimed to distinguish between the indicators of absolute and relative valuation, and then to show the effect of some of those indicators on the market value of shares, the sample of the study, the Gordon model was chosen as an independent variable because it is one of the most used models in the financial literature and expresses absolute evaluation models, and three indicators were chosen as explanatory variables affecting the market value, which are the P/E Ratio, the ratio of the market value to the book value and earnings per share. In order to achieve the objectives of the study, the quantitative method was relied upon using the multiple regression model to test the study hypothesis. The study was based on the financial statements of companies listed on the Iraq Stock Exchange during the period between 2012-2019, as well as the closing prices of shares published on the official website of the Iraq Stock Exchange. Where the study sample was represented by (7) corporates listed in the market from different sectors, and the number of observation (32) for each corporate. The results of the study indicated the superiority of the relative valuation indicators (P/E Ratio, market value to book value ratio, and earnings per share) as a result of its financial and statistical importance in explaining the changes in the market values of stock prices.

The education sector, before and after 2003, inherited a heavy legacy. Successive governments are trying hard to reduce the effects of that legacy by filling the shortage in school buildings. The best example of this is the shortage in public schools in Wasit governorate, as this governorate lacks a number of factors that make education in it. Vulnerable because of the lack of schools, where we find in most government schools that the number of students in one class is more than 50 male and female students, as most parents resorted to registering their children in private schools, so we will address in this research to some predictive methods to find solutions, by analyzing the results It was concluded that the best prediction model is the triple exponential preamble model, and there was an increase in the number of students that were predicted in this way.

The study aims to identify the impact of leadership skills in determining the best strategic option for the Salah El-Din Electoral Commission office. This is done by carrying out an exploratory study in the organization in question.The descriptive analytical approach was adopted to access the data for the study and to determine its nature. The questionnaire prepared according to the Cardt Five Scale was used as a tool for data collection, and it was obtained from (74) individuals representing a sample of leaders and workers in the office of the surveyed commission and from a research community that amounted to (92) Individuals, and the data were processed through the statistical analysis program SPSS.V.25, for the purpose of reaching the required results.The study reached several conclusions, the most important of which is the necessity of practicing the leadership of the organization in question for the various leadership skills to determine the best strategic option for the Office of the Salah al-Din Commission.The study made several recommendations, including working on developing leadership skills that contribute to determining the best strategic option for the organization under study, according to an integrated holistic view.

The research aims to study and analyze the impact of knowledge management processes on technological innovation and the extent to which its practice contributes to achieving technological innovation, and in order to achieve that the research adopted the Core knowledge management processes (Knowledge application, knowledge exchange, knowledge documentation, knowledge dissemination) Technological innovation was expressed (new product, product modification, new process design, process improvement). The descriptive approach was used based on the questionnaire prepared for this purpose. The research also reached a set of conclusions, among which is that the practice of knowledge management processes related to the documentation and application of knowledge has a positive impact on technological innovation at the University of Dhi Qar.

The research aims to demonstrate the impact of the open budget on the governance of the Iraqi financial management, as the business environment faces a set of variables and developments that require strengthening communication with external parties to track these variables and achieve multiple dimensions, including economic, social, technological and environmental, which leads to the need to introduce a new method for budgets. . At the country level, one of the modern methods of budgeting is Open Budget,¹ (OB), or the so-called IBP's Open Budget Initiative, which is an international research and advocacy program that supports the adoption of transparent policy. Accountable and participatory public finances that require an increase in disclosures in line with the requirements to achieve transparency, so the main research problem is whether the Iraqi financial management is able to meet the requirements of the World Bank by involving citizens in the process of forming, monitoring and evaluating the performance of the public budget: The hypothesis indicates The research aims to activate the open budget method that provides financial and non-financial information, and to enable access to the plans of the executive authority and to monitor its work, as well as the possibility of comparing what has already been achieved. The poll concluded with a set of recommendations, among them the necessity of adopting an open budget by the Iraqi financial administration, which in turn leads to budget transparency and citizen participation in decision-making, which overcomes many difficulties facing the government.

The main objective of the research is to identify the nature and direction of the relationship between exchange rate fluctuations and liquidity ratios for commercial banks, through the exchange rate data series, as well as a series of liquidity ratios data for commercial banks that suffer from the problem of instability during the research period, from here the first objective of the research It is to identify the ability of the Central Bank of Iraq to maintain the stability of the Iraqi dinar exchange rate, as well as to shed light on one of the risks to which the banking system is exposed, namely, liquidity ratios. By relying on published data on the two variables for the period from 2014 to 2018, the variables were analyzed and tested using the (EViews10) and (SPSS23) program from the Pearson correlation test, and the simple linear regression test. Liquidity for commercial banks operating in Iraq, and the corresponding proposal was, “The Central Bank should work to reduce exchange rate fluctuations in order to increase stability in bank liquidity ratios”.

Monetary policy is one of the main pillars upon which economic policies are based and the important and significant role in directing economic activity, where the monetary authority represented by the Central Bank follows a certain strategy by using the various tools available to achieve those goals, especially commercial activity represented by its tools to influence the volume of lending and borrowing from institutions Specialized such as commercial banks, and here the study aims to show the impact of monetary policy on the volume of bank credit for some specialized banks using the statistical program EViews 10 to measure the impact of monetary policy, which is (exchange rates, interest rate, money supply) on the volume of commercial bank credit, and the study found a price The interest collected on the loans granted on the basis of the real cost of the borrowed funds, taking into consideration the annual inflation rate prevailing in Iraq and the need for there to be an increase in the volume of loans granted by commercial banks from one year to another because it will return with an increase in the bank’s capital.

The study aims to shed light on determining the nature of the relationship between electronic banking services and the profitability of banks (represented in the rate of return on assets and the rate of return on equity). (75) questionnaires were distributed to affiliates and bank employees, of which (70) were retrieved, and the research hypotheses were tested using (the correlation coefficient and the multiple regression coefficient) to diagnose the correlation and influence relationships between the variables of the research sample, and the researcher reached a set of conclusions, the most important of which are: Check There are significant correlations between electronic banking services and the profitability of the research sample banks.Based on the conclusions reached by the researcher, the researcher presented a set of recommendations that are consistent with these conclusions, the most important of which are: Activating the practical reality of electronic banking services, which has an impact on achieving the success of banks and thus increasing the profitability of the research sample banks

Organizations have witnessed many successive developments and challenges in several areas, which necessitate the need to make radical and accelerated transformations and changes to their methods of work and management in order to improve the decisions taken by relying on assistive technology, which contributes to raising the level of organizational performance and improving its quality and achieving the advantage over competitors. Problem Statement: The aim of this research is an endeavor to examine the relationship between Decision Support Systems (DSS) and Decision-Making Process at PetroChina Company in Misan governorate. Approach: The researchers adopted the descriptive analytical approach to analyze the information collected by means of a questionnaire to collect information and statistical methods to deal with field data represented by the (SPSS) program. A total of 150 questionnaires was distributed and a high rate of return (87.6%) has been achieved. After initial data screening, 115 responses were utilized to analysis the final data. Results: The correlation coefficient test showed that there is an effect of decision support systems in improving the decision-making process. Conclusion/Recommendations: Findings of this study are useful for the top management in the Iraqi industrial sector to improve the decision-making process through the use of DSS.

The study aims to know the need of developing countries in general and Iraq in particular, a great interest in the investment sector in order to support economic growth and finance sustainable development plans, which puts the responsibility in front of the decision maker in order to create an appropriate environment for the promotion and flow of investment in a manner that suits the characteristics of the local economy, that the imbalance in the structure of the output In Iraq, foreign direct investment is needed in order to correct it. The research problem is that foreign direct investment in Iraq faced local and external challenges that caused its weak impact on economic growth. The research hypothesis is that supporting foreign direct investment is a safe way to correct the imbalance of the output structure in Iraq. Research methodology the net inflows from direct foreign investment to the domestic product were used as a representative of foreign direct investment, the economic growth index and the statement of the required impact by adopting the economic measurement approach - the joint integration methodology for the period (2004-2018). The research concluded that the impact of foreign direct investment on economic growth in Iraq is not significant due to the unstable economic conditions. The research recommended the importance of adopting a long-term investment strategy that takes into account foreign direct investment as a cornerstone in building the Iraqi economy.

The current research focuses on measuring the correlation between organizational creativity with its dimensions (leadership and organization - process and tools - people and skills - culture and values) and the competitive excellence model with its dimensions (cost - quality - flexibility - delivery) - an applied study in the communication company cork / baghdad. The purposeful research sample, consisting of (64) employees of the company under study, was selected. The research relied on the descriptive analytical m Organizational innovation and its relationship to the competitive excellence model an method to accomplish the theoretical and practical side. The research tool consisted of formulating a questionnaire to collect data, reveal the results of the research, analyze them and test its hypotheses, using statistical and mathematical methods and the spss program, as well as personal interviews.The most important conclusions: - there is a statistically significant correlation between organizational creativity and organizational excellence, and this indicates the administration's interest in workers and encouraging them to present new ideas in a way that enhances their creativity in a way that enriches experience, knowledge and outstanding organizational performance. Competitive superiority is an important criterion for determining the various successful organizations because it is the basis from which the competitive strategy is formulated. The most prominent recommendations: - emphasis on preserving human capital that is characterized by knowledge, skill, experience, innovation, creativity and organizational development. - the necessity of expanding the company's capabilities to protect its innovations from imitation in order to make it be pioneering and innovative.

The research aims to shed light on how to use the PATROL model to evaluate the performance of banks and give a clear picture of performance and early detection of defects, as well as to show strengths and weaknesses in the bank’s performance, and thus access to a sound banking sector that preserves the rights of depositors and shareholders, and thus ensures the safety of implementing policies The financial and monetary aspects of the state, to contribute to the development of the national economy. The research community consisted of private Islamic banks listed in the Iraq Stock Exchange, while the research sample included (3) banks for the period from (2011-2017), and to achieve the objectives of the research, the analytical method was used to find out how to benefit from the (PATROL) model to evaluate the performance of banks, The research resulted in several conclusions, the most important of which is the possibility of using the PATROL model in evaluating the performance of the research sample banks and arranging them in terms of performance, that is, starting with the banks that achieved the best performance and ending with the least performing banks in the sense of their order in descending order, and in light of the conclusions a set of recommendations was formulated, the most important of which is to rely on The (PATROL) model in evaluating the performance of banks by the Central Bank of Iraq in the event of carrying out the tasks of monitoring performance, as this model combines financial and non-financial variables.

The process of economic development in developing countries requires large amounts of capital to implement economic programs and plans, and since the investments carried out by these countries during a certain era, more than the domestic financial resources achieved, the difference must be financed through a net flow of foreign capital (loans and assistance) inward during the same period, for the purpose of closing the gap in domestic resources intended for investment, and some developing countries have suffered from them (Jordan, Egypt, Egypt) Lebanon, Yemen, like other developing countries, continues to suffer from limited resources for investment, which has led them to rely on foreign capital represented by external loans, to meet the requirements of the development process, so that the process of paying (premiums + interest) has become a burden on their economies, and using these funds these countries seek to correct structural imbalances in their economies, or achieve the desired structural transformations during their development process. The study produced many results, perhaps the most important of which is the analysis of the economic measurement model of the impact of independent variables in the selected structural indicators, indicating the importance of these variables and their role in achieving structural transformations in the economies of those countries, and that the structural transformations that have taken place in most economies of developing countries, due to the flow of external loans that have not taken the context of the transition from the agricultural sector to the industrial and service sectors.

The current study seeks to analyze and evaluate the quality of banking services with its five basic dimensions (tangibility, reliability, response, guarantee, empathy), on customer satisfaction, based on testing the hypotheses that were put forward to address the research problem. Objectives of the study The researchers developed the study tool (the questionnaire) based on the SERVQUAL model, and the questionnaire included (22) items for the purpose of evaluating the dimensions of the quality of banking services from the study population, and due to the large size of the study population, the control sample method (intentional) was used, and that By distributing (110) questionnaires to the customers of the bank, where (98) of them were retrieved, and after reviewing the retrieved questionnaires, (8) questionnaires were excluded for lack of completion, and (90) forms were approved for the purpose of statistical analysis, i.e. (81.8%) of the Total distributed questionnaires. The results were calculated and processed based on the (SPSS) Statistical Package for Social Sciences (26). The study reached a set of results, the most important of which are: The results of statistical fraud related to the assessment of the level of quality dimensions of banking service provided by Al-Rasheed Bank / Wasit University section, related to the terms of the questionnaire, appeared the high level of all dimensions except for the dimension of the response, whose evaluation was recorded as average. The study reached a set of recommendations, the most important of which are: consolidating a culture of quality at all organizational levels, as well as spreading a culture of quality among all employees; With the necessity of applying the principles of total quality management in (Al-Rasheed Bank / Wasit University section) in order to achieve competitive advantage over the rest of the banks.

The study aims to highlight the importance of academic and professional researchers have increased interest in the concept of green intellectual capital (GIC), and its impact on business sustainability (BS), and this topic has become one of the emerging topics in the economic, administrative and accounting literature, and based on the This research aims to know the impact of green intellectual capital on business sustainability; And draw attention to the intellectual influences caused by intellectual capital in organizations with their various activities on the sustainability of their work, which requires more efforts to increase their level of social, economic and environmental performance. This research was conducted in Al-Muthanna Cement Factory - Al-Muthanna Governorate - Iraq by distributing a questionnaire and analyzing it by the statistical program (spss) using a set of statistical tools such as arithmetic means, standard deviations and simple regression analysis to reach standard results in order to prove hypotheses.The research reached some conclusions, the most important of which was the existence of a statistically significant impact relationship between the elements of green intellectual capital and business sustainability. The research recommended obligating industrial organizations to prioritize attention and disclosure of green intellectual capital for the purpose of knowing the extent of its contribution to raising the level of continuity of social, economic and environmental development; The interest in green intellectual capital should fall within the objectives of industrial organizations, enabling them to set the necessary standards for the provision and maintenance of green intellectual capital and its application in order to maintain the sustainability of social, economic and environmental activities and increase them to achieve their core objectives.

The study aims to analysis of the accounting mechanism for tax laws, including Law No. (162) for the year 1959 The rate to be evaluated in light of the economic developments that have passed in our economy, especially in the circumstances of the Corona pandemic. In addition to drawing attention to the flaws and problems of its application, the research problem focused on answering the following question: Is the accounting mechanism for property tax according to the appropriate law now in light of changing economic conditions? To answer the question, a number of applied cases were studied, a sample of residential and commercial rental properties within selected residential neighborhoods in Baghdad belonging to the Karkh al-Tarfa branch, one of the branches of the Public Tax Authority. The research found a decrease in real estate revenues, as economic changes affected the application of the accounting mechanism according to the real estate tax law.

The financial management working to studies the factors affecting the changes in the financial market index and leaves its impact in the evaluation process for the financial assets expressed by the movement of the index represented by (common stocks), which is the main tool for these indicators, as the result reflects the nature of the movement of economic activity of the country Depending on the level of change that occurs in the financial index, accordingly this variable represented by (money supply) was addressed because it is ‎directly reflected on the market value of the stock, which affects the evaluation ‎process, knowing that this variable witnesses wide fluctuations in some developing ‎countries such as Iraq and instability as is the case with the Sultanate of Oman, and ‎this gives a reading other than Accurate of the market value of the stock, whose ‎fluctuations are reflected in the value of the financial indicator, This effect also ‎appears when assessing the return and the risk in particular and on the evaluation of ‎economic activity in general, which requires clarifying the nature of this effect in the ‎financial markets of the countries concerned.‎The most prominent findings of the research showed a strong relationship between the ‎money supply and the financial market index towards a direct trend for both samples, ‎while the effect was different in nature between the Iraqi and Omani markets.As for the most prominent recommendations, they were represented by working to ‎neutralize that effect by adopting a monetary policy that is compatible with the level ‎of economic activity achieved to avoid an imaginary assessment of changes in the ‎market index as a result of the expansion in the money supply.

The current research seeks to provide a theoretical and applied framework on the role of quality culture in raising awareness among individuals working to pay electricity bills in the General Company for North Electricity Distribution. He raised it in the research problem, the most important of which was: Is there a statistically significant correlation between quality culture and awareness raising? Does the culture of quality affect the awareness of employees to pay electricity bills in the company under study? As a hypothetical scheme was designed from which several assumptions emerged that reflect the correlation and influence relations between the culture of quality and the raising of awareness among workers in the General Company for North Electricity Distribution, the questionnaire was adopted as a research method for collecting the required data, and it was distributed to a sample of the surveyed community, which numbered (70). An individual based on the descriptive analysis method, and the statistical program (SPSSV22) was used to conduct tests for the purposes of the research, and a set of conclusions was reached, the most important of which is that there is a statistically significant correlation between quality culture and raising awareness among individuals, both at the total level or at the level of its sub-variables. There is also an impact relationship with statistical significance between quality culture and awareness raising, whether at the total or sub-level of the dependent variables. The research presented a set of proposals, including working continuously to develop the knowledge side of the company in question through qualifying its employees for the purpose of obtaining a certificate in the field of quality and not appointing any new employee unless he holds a certificate in this field.

The study aims to analyze the impact of oil price fluctuations on economic growth in Iraq for the period 2004-2019, so the severity of the impact of global oil price changes on oil-exporting countries varies according to the percentage of the oil sector’s contribution to the formation of GDP compared to other sectors, so we find the countries that constitute the sector Oil has the largest share in the composition of its gross domestic product, and the main source of financing its public spending is more vulnerable to the problems of fluctuations in international oil prices. Oil is the largest share of GDP, so the effects of oil price fluctuations are clearly reflected in economic growth through the general budget channel, which I used the inductive approach based on the presentation and analysis of data and drawing conclusions from it, and I also used the quantitative approach to measure the impact of that relationship between economic variables and analysis of results standard and statistical.

The study aims to The study aims to analyze the extent to which cloud accounting is applied to Islamic financial tools in Islamic banks and the extent to which it achieves sustainable financing. And its reflection on the quality of financial reports to ensure the achievement of the objectives of the study. Through the analytical study, the requirements for applying cloud accounting to the quality of financial reports were evaluated by Islamic banks, the research sample; The researchers adopted the descriptive analysis method to analyze the data through the use of the programs ) Excel( and the Arabic processor in social statistics )APSS10( ; The data was analyzed and the results extracted in an easy and quick way in light of the level of measuring the direction of the answers of the researched sample to express the variable as a reference to assess the level of application. Among the recommendations, the most important of which is the adoption of the requirements for the application of cloud accounting, which will contribute to improving the institutional performance of Islamic banks by measuring and disclosing the financial instruments that they issued during the financial reporting period, and clarifying the number, type and value of transactions carried out during that period and the result of each project financed by the issued instruments, which helps In turn, he brought many groups to invest in, especially if the funded projects were successful.

The industrial environment in today's world is characterized by the development and diversity of its products, forcing organizations to adopt supply chains in an efficient and effective manner for the purpose of providing new products. The questionnaire as a main tool for collecting data for research and for the purpose of analyzing and testing hypotheses, The research came to the conclusion that there is a correlation and impact relationship between supply chain management practices and the development of new products, and based on the conclusions, the research presented a set of proposals.

The study aimed to distinguish between the indicators of absolute and relative valuation, and then to show the effect of some of those indicators on the market value of shares, the sample of the study, the Gordon model was chosen as an independent variable because it is one of the most used models in the financial literature and expresses absolute evaluation models, and three indicators were chosen as explanatory variables affecting the market value, which are the P/E Ratio, the ratio of the market value to the book value and earnings per share. In order to achieve the objectives of the study, the quantitative method was relied upon using the multiple regression model to test the study hypothesis. The study was based on the financial statements of companies listed on the Iraq Stock Exchange during the period between 2012-2019, as well as the closing prices of shares published on the official website of the Iraq Stock Exchange. Where the study sample was represented by (7) corporates listed in the market from different sectors, and the number of observation (32) for each corporate. The results of the study indicated the superiority of the relative valuation indicators (P/E Ratio, market value to book value ratio, and earnings per share) as a result of its financial and statistical importance in explaining the changes in the market values of stock prices.

The study aims to Prior distributions play an important role in the estimations of Bayesian theory, It is responsible for the type of Posterior Distributions for the parameters to be estimated. It is known that when the process of selecting important variables is carried out in the regression models using the Bayesian Lasso (least absolute shrinkage and selection operator) technique, the Laplace distribution must be used as a prior distribution. But using the Laplace distribution directly makes the Markov Chain Monte Carlo (MCMC) algorithm very difficult and inefficient, and it requires a very large time to converge between the estimated parameters during the iterations of estimating those parameters. In order to overcome this problem in the current paper, two transformation for Laplace distribution has been employed, which ensures that the MCMC algorithm is efficient and quick to converge between the estimated parameters within fewer iterations. Quantile Regression has good features that make it one of the distinguished models in representing the effect relationship between the dependent variable and a set of independent variables. In the current paper, the relationship between the D. dimer as a dependent variable and a set of independent variables will be modeled using the quantile regression model and estimating the parameters of this model using the Bayesian (Lasso) technique.

The study aimed to measure and analyze the relationship between the financial leverage and the dividend for a sample of companies listed in the Iraqi Stock Exchange, and a multiple regression model was chosen to test the hypothesis of the study, which stated that there was a variance in the effect of the explanatory variables (the leverage) on the dependent variable (the dividend divider). In order to achieve the objectives of the study, the financial statements of the companies listed on the Iraq Stock Exchange were relied upon during the period between 2012-2020, where the study sample was represented by (3) three companies listed in the market and from different sectors. The hypotheses were tested by analyzing the data using the ready-made statistical programming Minitab. The results of the study indicated that there is a positive and statistically significant effect of financial leverage on the profits distributions of the companies surveyed, and that the ratio of debt to equity was one of the important indicators in the dividend in a significant proportion, and it was consistent with the investment term.

The subject of E-learning is considered as one of the topics that has taken a wide space due to its importance at the present time. The University of Mosul has embarked on implementing the e-learning system as it is for Iraqi universities as an alternative system to traditional education in the context of confronting the Corona pandemic. Every new applied system especially for the first time without a trial period to implement the system must face some problems and challenges that may limit the success of this system and it was necessary to diagnose the main areas that need special attention by the university senior management, which are represented by the critical success factors to implement the e-learning system at the university. Accordingly, the present study is designed to determine the extent to which the selected factors were represented in the current study (represented by factors related to the student, factors related to information and communication technology, factors related to teaching, factors related to informational content, and factors related to the institution "university") for the operative structure of the critical success factors, as well as identifying the level of availability of critical success factors in the education system at the University of Mosul from the point of view of the faculty members. The data collection tool consisted of a questionnaire form that was distributed electronically and the total sample size is (421). The reason for that is to make a comparison between their answers and to identify the significant differences in the respondents' responses to critical success factors because of the difference in specialization. The data were analyzed using the confirmatory operative factor analysis method, and the t-test method for the independent samples. The results of the analysis showed that the measurements model used in this study is well matched, so it is a clear indication of the possibility of this model in measuring the critical success factors of the e-learning system.

The study aims to clarify the nature of civil society organizations, and their supportive role for society, specifically in the health field, as a result of the complexity and complexity of life requirements, and in light of the insufficiency of government health organizations that cannot perform their required role as a result of a set of determinants imposed on them; There is an urgent need for the presence of other non-governmental agencies that provide support and health support to the members of society, specifically those who need continuous health follow-up, or those who do not have sufficient financial value to obtain this service, or those who need care and health or medical care that are not provided by organizations Government health in our current circumstance, and in this study, a case study was diagnosed and the case of the Kirkuk Castle Organization for Orphans Care, one of the civil society organizations operating in the Kirkuk governorate and approved by the Secretariat of the Council of Ministers, and a statement of its role and humanitarian activities in providing medical services to the needy groups of the community, and the mechanisms of dealing With these cases that made it possible to deliver the service to them in a manner that suits each case that was followed up by the organization, the study concluded in the end to a set of conclusions, including the civil society with its organizations and entities independent of the government, but it works to assign and support the community in various aspects. These organizations seek to advance society, through the services and ideas they provide to individuals with the aim of development and development.

The current research aims to measure the impact and role of innovative marketing with its five dimensions and elements, which are (product innovation, price innovation, innovation in promotion, innovation in distribution) in enhancing the quality of products, and the quality of products was measured in several dimensions, namely (appearance, performance, Special features, conformity, reliability, durability), and the research stems from a problem expressed by a number of intellectual and applied questions. The researchers relied on the questionnaire as a tool for collecting the necessary data. The study included two main hypotheses, from which four sub-hypotheses emerged. It was subjected to statistical analysis, and the research reached a set of conclusions, the most important of which is the existence of a strong correlation and impact between innovative marketing in its dimensions and the quality of products in its dimensions.

Development is the end and the means for every country that seeks to develop, change reality and create a better future to achieve the goals they aspire to and push the wheel of growth and development. A launch and a reference framework that supports the representation of the development path in directing goals and indicating priorities to ensure response to Iraq's future vision. Therefore, it was distinguished from its predecessors, and it will be the first of three national development plans in a way that outlines what they aspire to achieve in sustainable growth, social justice, a pollution-free environment, and an enhanced quality of life. of human dignity, as it was guided by a set of sectorial policies and strategies that are based mainly on human capital and a socially responsible economy that seeks to mobilize optimal and more efficient allocation of resources to improve the quality of life in a safe, stable and sustainable environment.

The research aims to explore the role of psychological empowerment in reducing occupational alienation, considering alienation as one of the negative behaviors that must be highlighted in organizations, and the Iraqi Insurance Company was chosen as a community to conduct the research if the research sample consisted of (70) working individuals and a set of methods were used. Statistical program ( Spss v.28) such as standard deviations, arithmetic averages, correlations and analysis of variance, and in order to reach the objectives of the research, a hypothetical scheme was designed for research that determines the relationship between the independent variable psychological empowerment with its dimensions (meaning, ability, self-management, impact) and the variable The approved functional alienation with its dimensions (weak ability to influence, loss of meaning (non-target), lack of non-normative standards, alienation of the self, weak relations with others), and for the purpose of clarifying the nature of the relationship that combines those variables, a set of main and subsidiary hypotheses were formulated, and those hypotheses were tested After obtaining the necessary data from the field reality by relying on the questionnaire as the main tool for data collection, by distributing it to a sample of After conducting a statistical analysis of the data and testing the research hypotheses, the research reached a set of conclusions, the most important of which was the relationship of correlation and influence between psychological empowerment and the reduction of job alienation The most important recommendations that came out of the research on the management of the organization to give working individuals more freedom and participation in the decision-making process, and this would help improve their motivation to work, and this has an important role in stimulating the spirit of initiative and creativity in organizations and contributes to reducing the feeling of alienation and marginalization for them.

The study aims to highlight the importance of human capital as an economic resource that is invested to be the main driver of development plans and investment projects that aim to advance the country, through the quality of the labor force that is directly related to economic growth. Therefore, the UAE realized the importance of investing its human capital to contribute to its economic development, so it adopted many policies and strategies, which were first represented by reforming the educational system for the purpose of providing a workforce that keeps pace with scientific development and is skillfully trained to meet the needs of the country’s development goals, and then it worked to localize the private sector because it realized that The survival of the private sector dependent on the hand of the expatriate labor force will lead to an increase in the money that is wasted outside the country instead of being used to expand the process of growth and development. The research showed several results, the most important of which is that investing in human capital through education for individuals raises the level of cognitive and scientific competence that achieves sustainable economic growth that pushes economic development to advanced levels, which has proven its effectiveness in the Emirates, which achieved an economic shift praised by the world, and the researcher recommended taking advantage of the Emirates As a successful model for developing countries and the development of their programs in the field of investment in human capital, if success and development are conditional on building human capacities to enable people to contribute effectively and positively to achieving human development for advancement and achieving economic development

The study aims to the current research seeks to verify the impact of strategic thinking in managing the crisis facing the General Company for Electricity Transmission in the Middle Euphrates through knowledge of the employees’ positions in the extent to which the senior management is directed to practice strategic thinking in the face of potential crises and their management. The research aims to answer a main question that "is it possible to employ strategic thinking in crisis management", by relying on a basic hypothesis that depends on strategic thinking in its dimensions (systemic thinking, foresight, future vision) a significant impact on the ability of the research organization in crisis management through its specific phases. The data was collected through a questionnaire form collected from (110) individuals, and statistical methods were used such as (arithmetic mean, standard deviation, linear correlation coefficient, and simple and multiple regression coefficient) based on the (SPSS V.24) program, to obtain results and verify from the research hypotheses. The results of the research confirmed the existence of the effect of systemic thinking in planning and confronting the crisis and it was also found that there is a clear effect of foresight in sensing the crisis in the future. The research recommended the necessity of increasing the organization's capabilities in strategic thinking and adopting it as a basis in facing the potential crisis.

The aim of this study is to highlight the current and future applications of Artificial Intelligence Techniques in the Auditing Profession by providing an overview of how the branches of artificial intelligence are used in the profession, while highlighting how Artificial Intelligence Techniques change audits in the future, based on the analytical descriptive approach and the case study method when presenting the uses of the Bigest Four auditing firms of Artificial Intelligence Techniques in Auditing, The results of the study showed that branches of Artificial Intelligence help simplify audit tasks and reduce their costs and make them more efficient, accurate and comprehensive while reducing the time taken to perform them, which gives auditors more time to participate in the analytical part of the process and provide consulting services that help the client make better decisions, And that there is an extensive use of Artificial Intelligence Techniques by the Big Four Auditing Firms due to the advantages and opportunities that Artificial Intelligence presents for the future of the profession, and that auditors will not be replaced by Artificial Intelligence because there is a constant need for human intelligence to operate the technology, and to interpret and analyze the data captured by Artificial Intelligence techniques, The study concluded with a number of recommendations, including the need for the supervisors of the profession to set international auditing standards that control how to use Artificial Intelligence in the profession, and to determine the qualifications and skills of auditors in light of its use.

The study aims at Effectiveness of the accounting information system and internal audit help managements in the decision-making process. The auditors and accountants’ experience might improve the process of decision-making. Yet, the experience impact on the efficiency of the accounting information system and internal audit relation was not examined in the former studies. The major goal of this study is to develop a measurement model for the influence of accounting information system characteristics on internal audit effectiveness, while taking into account the moderating effect of experience. The characteristics are represented by five selected constructs comprising flexibility, relevance, timeliness, reliability and integration. To attain the research aim, a quantitative approach via a questionnaire has been utilized with 365 respondents comprising auditors and accountants in a number of corporations in Iraqi Stock exchange. AMOS and SPSS are implemented for data analysis and to establish the measurement model. The findings indicate that the values of the measurement model are acceptable and the model is sufficient to develop the SEM model for the research variables. Finally, the study provides a basis for researchers conduct more researches in the future on the relation between experience AIS and IAE.

The research dealt with the impact of the Entrepreneurial alertness in its dimensions(survey and research, linkage and communication, evaluation and governance) in achieving strategic superiority in its dimensions (circles of influence, competitive formation, competitive pressure), in schools of superiority in Baghdad, and the research aimed at diagnosing the level of schools’ interest in research variables and their dimensions. To come up with a set of recommendations that contribute to improving its practice and adoption of these variables, and based on the novelty of the variables and their urgent importance for these schools and their members on the one hand, and community members on the other, the research adopted the descriptive analytical approach, and the research sample was intentional, which included (76) principles and their assistants and the counselors and teachers, the main research tool (the questionnaire) was distributed to them to survey opinions about the variables. The research used the statistical programs (SPSS), to analyze the primary data, with the adoption of descriptive and inferential statistics methods, test of validity and reliability, arithmetic mean, standard deviation, relative coefficient of variation, importance Relativity, Pearson correlation coefficient, simple linear regression coefficient) to test the research hypotheses. The research reached a set of field results, the most prominent of which was that all the correlation and influence relations between the dimensions of Entrepreneurial alertness and strategic superiority were good and of moral significance.

The main purpose of the study is to demonstrate the ability of knowledge management processes in building a learning organization. To achieve this, the Kut Textile Factory in Iraq was selected as a sample for the study, and a questionnaire was adopted as the main tool for data collection. The software (SPSS) was applied for data entry and analysis. The results of the statistical analysis proved the existence of a strong positive relationship with statistical significance between the knowledge management processes and the learning organization. Among the most important conclusions reached by the study is the presence of a weakness in the technological level of the Company which constituted an obstacle to adopting the concept of the learning organization. In addition to that, one of the most prominent recommendations that the study referred to was the necessity of the Company’s strategic direction by adopting knowledge management processes to achieve the learning organization.