Alkut university college journal

Abstract
The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

Abstract
The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.

Abstract
Abstract: The research aims to estimate the impact of exports on the economic growth of Iraq, as previous studies are still controversial about the relationship between export performance and economic growth, especially in the analysis of time series, so this study used time series data for the period 2000-2018 to estimate the relationship . ARDL estimate is used To diagnose this relationship, the data series were chosen on the basis of data availability as the results of the investigation showed a positive long-term relationship between economic growth and export performance, this research confirms the use of the necessary measures to increase the export of products with added value to the Iraqi economy.