Tikrit Journal of Administrative and Economic Sciences

Current research aims to study the impact of employees' use of social media sites of various kinds on their performance in employment organizations Many business organizations face challenges in order to develop and improve workers' performance and capacity, The Tikrit University was selected as a research community. The sample consists of administrators and staff working at the University. 230 questionnaires were received and after examination it was found that only 216 of them were acceptable and valid for analysis. computational medium and standard deviation were calculated in research axes analysis and hypothesis testing using SPSS statistical analysis software. The study found important findings, including that the use of social media apps takes place very significantly but in the form that serves the work of employees and they sacrifice their time for their jobs and to do their work perfectly and correctly. They feel comfortable to work and that the working environment is suitable for all their activities. Suggestions have been made about the need to make appropriate use of social media in order to enable and improve performance and develop long-term strategies and plans that help workers to exploit them appropriately.

This study aimed to identify the impact of audit committees (size of the audit committee, financial experience of audit committee members, independence of the audit committee) on the quality of internal audit in Jordanian commercial banks through the use of the descriptive approach, and the study sample was determined within the job titles (internal auditor, member of the audit committee, CEO of internal auditors) in Jordanian commercial banks, where it consisted of (110) employees within the predetermined job titles, and after conducting statistical analysis using multiple linear regression to test the hypotheses of the study, it was reached There is a positive impact of the size of the audit committee on the quality of internal audit in Jordanian commercial banks, there is a positive impact of the financial experience of the members of the audit committee on the quality of internal audit in Jordanian commercial banks, there is no impact of the independence of the audit committee on the quality of internal audit in Jordanian commercial banks.

The research aims to identify the most important agricultural economic variables that have an impact on the trends in the value of animal production in Iraq. Using the distributed slow autoregressive model, the research concluded a set of results, perhaps the most important of which are: The existence of a co-integration relationship between the research variables in the long term, and the correlation of the variables (number of live animals, the amount of animals slaughtered and the amount of feed) with a positive and statistically significant relationship with the value of animal production in Iraq in the long term, while the quantity of vaccines had a negative significant effect on the value of animal production in Iraq. The research came out with a number of proposals, the most important of which are: The need to work on the development of livestock by accelerating the rehabilitation of the private sector and large institutions that work in the fields of animal production "poultry fields, cattle breeding stations" and supporting veterinary medicine by providing advanced laboratories and vaccines to confront diseases that affect animals and increase their productivity.

The current study aims to improve the quality of data or accounting information audited in the internal audit system, as well as the commitment of the internal audit system leads to improving the quality of data or accounting information in it, and the quality of data or accounting information helps in achieving the objectives of the Missan Oil Company, so that the researcher distributed a questionnaire to a number (70) of workers in the various departments of the Missan Oil Company, and the results were analyzed by means of the SPSS statistical analysis program. (Accuracy, effectiveness and predictability). The study also reached a number of recommendations, the most important of which are: Developing the accuracy, effectiveness and predictive quality of accounting information in the Missan Oil Company.

The research aims to clarify the effect of using the linear programming model on how to distribute constrained resources among a number of products and determine the optimal product mix in the presence of a set of restrictions and bottlenecks identified through the use of the theory of constraints for the purpose of maximizing profits. It also aims to assist those concerned in the company in allocating the company’s available resources. Optimally by using the linear programming method to achieve an increase in the level of production, increase profits and reduce costs in the future. The sample of the study is the Garsten Company for Wooden Doors Manufacturing in Dohuk Governorate, which manufactures three products: 1-meter doors, symbolized by the symbol X1. And doors 1.25 meters long and symbolized by the symbol X2. And doors of 1.50 meters and are symbolized by the symbol. The study came out with the following conclusions. We note from the outputs of the QSB program that the amount of production of 1.25-meter wooden doors requires costs estimated at 41,0000, not to produce a single unit of them. The production capacity available in hours for receipt and inspection increased from 3,200 hours annually to 3,600 hours annually. The production capacity in hours for cutting increased from 3,000 hours annually to 3,400 hours annually. The production capacity in hours for assembly and installation increased from 2,750 hours annually to 2,800 hours annually. Note that the actual annual working days have reached, according to technical feasibility studies, 309 days with three meals, and that the total costs have reached $301,200,0000 annually, and we notice their increase as the number of units produced increases. Using the linear programming method gives the company's residents the optimal solutions. The use of linear programming in the company increases production capacity in record time and with minimal effort.

The current research aims to identify the role of marketing risk management in achieving marketing leadership, as the increased interest in pioneering marketing activities in light of the increasing severity of marketing risks facing Iraqi banks at the present time has become an important matter that requires studying the surrounding environment by relying on a marketing mix Sophisticated, commensurate with the change in the tastes, needs and desires of customers. The analytical descriptive approach was used by designing a questionnaire that included paragraphs related to the main research variables, and it was distributed to a sample of individuals working in a number of branches of the Rafidain Bank in the city of Mosul, with (75) forms that were collected, tabulated, analyzed and interpreted through the SPSS statistical program. Among the conclusions, the most important of which were: Achieving marketing leadership requires banks to keep pace with external changes, as well as modernizing the internal work environment to face current and potential marketing risks.

The research aims to demonstrate the relationship between the adoption of the standard (IFRS13) and financial fragility within the Iraqi banking sector. The research sample included the financial reports of some banks listed in the Iraq Stock Exchange, the number of which is (14) banks, and for the period from (2016) to (2021), so that the number of observations is (84). Watching, the researchers relied on measuring the fair value standard (IFRS13) on two measures: the relative importance of the fair value of net income and the relative importance of the fair value of comprehensive income. As for financial fragility, it was measured by the (Z-Score) indicator. Statistical significance between adopting the fair value standard (IFRS13) and financial fragility.

This research aims to identify (the impact of electronic accounting information systems on the quality of banking services) in a sample of banks operating in Erbil Governorate, and to achieve the goal, the analytical descriptive approach was relied upon to suit the nature of the research, as it was designed and distributed A refereed scientific questionnaire on the research sample, which is a group of banks operating in Erbil Governorate. (60) questionnaires were distributed to the research sample, (57) questionnaires were retrieved (95%), and the statistical program (SPSS) was used to analyze the questionnaire and test hypotheses. The research has reached a set of results, the most important of which are: that the use of the electronic accounting information system has a relationship in increasing the quality of banking services and its reflection on customer satisfaction, and it was found that there is an effect of the electronic accounting information system in the effectiveness of each of the "tangibility, reliability, responsiveness, empathy, Safety". Through the results of the research, the researchers recommend a set of points, the most important of which are: the need to keep abreast of developments and pursue modern systems in the banking sector, train workers and those in charge of them by raising their efficiency, and encourage banks operating in Erbil governorate to train their cadres to use electronic programs and applications.

The research aims to know the concept of foreign direct investment and economic development, And knowing the most important determinants of foreign direct investment and its effects on economic development in Iraq for the period (2004-2020). Based on the premise that foreign direct investment effectively affects the economic development process Because of its positive effects on economic growth in Iraq for the period (2004-2020).
Among the most important findings of the research is that foreign direct investment is an important factor in improving the Iraqi economy and promoting economic development, and foreign direct investment contributes to supporting and achieving sustainable development for the host countries, through the transfer of expertise and technology, and its role in enhancing the ability to export and external competition. Among the most important recommendations of the research, the Iraqi government should develop a comprehensive plan to develop infrastructure and provide basic services to enhance the attractiveness of investment, focus on strengthening local capabilities and developing non-oil sectors, and direct investment in improving the manufacturing process and reducing dependence on oil to achieve demilitarization Economic.

Sustainable development aims to meet the needs of the current generation without compromising the ability of future generations to meet their own needs. Sustainable development includes economic, social and environmental dimensions, and seeks to achieve a balance between these dimensions to achieve sustainable growth, social justice and environmental protection. Sustainable development can be achieved by diversifying the economy and developing New and innovative sectors, such as renewable energy, agriculture, industry, and others. In order to achieve the main objective above and the sub-objectives emanating from it, the research adopted the analytical approach in the study, by relying on economic indicators in it to analyze the hypotheses of the study and conduct an economic analysis of the research variables. The Arab Emirates and for all sectors without exception, and among them it was found that these indicators are within safe and advanced limits in 2019, but they declined significantly in the year of the pandemic (2020) and then returned to rise starting from 2021, which indicates that the economy has achieved sustainability during the period covered by the research. According to these conclusions, the study recommended a set of recommendations that serve the purposes of the study, including the need to benefit from the experiences of the countries covered by the research in this vital field related to diversifying sources of income, especially since other Arab countries, including Iraq, suffer a lot from this aspect due to their dependence on unilateral rentier income resulting from oil. Which leads to sustainable development.

The research aims to study the causes of the emergence of the problem of false regression in the production function, as a result of a shortcoming in linear modeling, that is, it aims to identify some statistical, econometric and economic indicators that may determine the dimensions of this problem, and the research used the comparative quantitative method in monitoring these indicators, and concluded some conclusions, including that the indicator (R2 > D-W) is useful in inferring the problem of false regression in the event of a problem of autocorrelation, and recommends the research to continue the process of scientific research and use modern standard methods and methods to infer (spurious Regression-problem) Functions such as (ARIMA) and (NARDL) models, among others, to obtain an optimal standard model.

The study aims to analyze the developments in oil prices in the Iraqi economy in light of the fluctuations in oil prices, by relying on the auto-regression methodology for automatically distributed slowdown periods for the purpose of measuring the impact of fluctuations in oil prices on debt in Iraq during the period 2004.
The study reached a number of results, the most important of which is that the Iraqi economy takes the status of rentier through its heavy dependence on the oil sector in financing its revenues and that fluctuations in oil prices lead to fluctuations in public revenues, which leads to imbalances in the structure of the public budget that make its deficit significantly in the event of low oil prices, and that internal and external debts are caused by frequent deficit in the government's general budget due to fluctuations in oil revenues.
The study recommended that Iraq must follow economic policies that contribute to economic diversification by raising the level of production, as well as following a policy of financial control of indebtedness (public debt base) so that public debt does not exceed 60% of GDP and that most of the debt is directed to investments by relying on the (golden rule) of financial adjustment in order to raise the level of economic growth that drives economic activity and raises the level of employment and export and diversifies sources of income.

The study aimed to explore forensic accounting, its role, significance, methods, and areas in developing accounting mechanisms to combat money laundering. It also aimed to identify the main challenges facing its use in combating money laundering in the Iraqi environment. Additionally, it aimed to highlight the responsibilities of a forensic accountant in supporting litigation and acting as an expert witness. The study also aimed to identify the essential characteristics of a forensic accountant and how they can be developed to contribute to reducing money laundering, fraud, corruption, and financial and administrative misconduct. Furthermore, the study aimed to explain the nature of money laundering crimes, their stages, and the methods through which they are carried out. The study utilized a descriptive-analytical approach, employing research tools such as questionnaires and interviews. Data was collected through a random sample of external auditors (certified accountants) in the Iraqi Association of Certified Accountants, internal auditors in commercial banks, forensic experts in the courts, and employees working in anti-money laundering and counter-terrorism financing departments in Iraqi commercial banks. A simple random sample of 291 questionnaires was used. Various statistical methods were employed to reach the research conclusions. The study found the urgent necessity of having forensic accounting in Iraq to support courts and security agencies in overcoming money laundering crimes and investigating financial crimes. The study also indicated a statistically significant relationship between forensic accounting methods and the reduction of money laundering crimes, given their effectiveness in combating this negative phenomenon.

The problem of the study is to raise a set of questions, the most important of which is, does the management of the researched laboratory adopt the variable (hybrid manufacturing) and the dimensions of the dependent variable (design of production processes)? For the purpose of achieving the objectives of the study and answering its questions, the researcher used the descriptive method in the questionnaire of the sample on a sample of people in the Badoush Cement Factory After statistical processing of the data, the study reached a number of results, the most important of which was that the interest and endeavor of the factory management, the study sample, to enhance the impact of hybrid manufacturing in the design of production processes by adopting the hybrid supply chain at the field level would improve the level of design dimensions and improve production processes in a better way. In addition to the most important recommendations represented by the factory management’s keenness to work with a strategy of non-convergence (postponement), to separate production processes by delaying some important production activities until receiving customer orders, then completing the production process, with the aim of reducing inventory and expediting the fulfillment of customer requests.

The study aimed to analyze the relationship between organizational health and strategic transparency in a number of faculties of the University of Tikrit, and to achieve the objective of the study and answer the questions of its problem, the descriptive analytical approach and the questionnaire were used as the main tool for the study in data collection and analysis. In the faculties of the field of study represented by the College of (Engineering, Administration and Economics, the College of Education for Pure Sciences, the College of Education, the College of Arts, the College of Political Science, the College of
Physical Education and Sports Sciences and the College of Islamic Sciences.
The researcher distributed 250 questionnaires to the administrative leaders, teachers and employees of the field under study, and 182 of them were retrieved, all valid for analysis, at a rate of 72.8%, and the data was analyzed using the statistical program (SPSS-Ver-22), to extract statistical results. ‏
. The study reached a set of conclusions, the most important of which are: The results of hypothesis testing showed that there is a statistically significant correlation and impact between the two variables (strategic transparency and organizational health), and between each dimension of strategic transparency on organizational health. The study also presented a number of recommendations in light of the conclusions that were reached, from The most important of them: The study recommends paying attention to establishing a culture of strategic transparency at the University of Tikrit, and creating a supportive environment based on clarity and cooperation, By sharing information for employees and ideas that contribute to building strategic transparency, by benefiting from the experiences of developed countries by applying this strategy, and in a manner commensurate with the nature of the work of Iraqi universities to raise their scientific and administrative capabilities and awareness of the importance of this.

The current study aimed to identify the role played by the lean six sigma methodology as an explanatory variable in the application of the holonic manufacturing system as a dependent variable through the important role of the characteristics of the lean supply chain as a mediating variable in the private companies for the pharmaceutical industry in the city of Samarra. Pharmaceuticals (Dubai Company, Aswar Al-Khaleej Company, Dijla Company) is a field for the current study. The research community was represented by (207) individuals, and the comprehensive inventory method was used in selecting the sample. The questionnaire was distributed in the direct way, and (185) questionnaires were retrieved, and all of them were valid for statistical analysis, The study concluded that the lean six sigma methodology contributes to the application of the holonic manufacturing system, and that this contribution is increasing through the characteristics of the agile supply chain. Putting it in the first place among the priorities of availability and application in the field of study, and this is consistent with the strategic vision of the field under study.

The study aimed to identify the application of human resource strategies from the employees' point of view in the Salah al-Din Health Department and to identify the application of employee job satisfaction. The analytical descriptive approach was used in analyzing data, testing hypotheses, and evaluating the role of human resource strategies in achieving job satisfaction by mediating organizational culture. A questionnaire was used to collect data, and it was distributed, and then an intentional sample of (90) workers was selected from the Salah Health Department. religion in Iraq. The study reached important results, the most important of which was the presence of a statistically significant effect at the level of significance (a ≤ 0.05) for human resource strategies, which are (human resource planning strategy, recruitment strategy, training, and development strategy) on job satisfaction and organizational culture in Salah al-Din Health Department.

The study aims to adopt the green financial strategy to support long-term sustainable development in the State of Iraq, as it contributes to achieving sustainable development in the country. This strategy includes using funds in a way that stimulates sustainable economic growth and improves the environment and society, by directing investments towards green projects that use clean technology and improve energy efficiency and promote the use of renewable energy in Iraq, such as solar and wind energy, and encourage investments in this field. Transportation can be improved in Iraq. Iraq and make it more effective and cleaner, the research community is represented by the group that was chosen in order to reach results and based on them formulation of decisions, and the study community is not limited to humans, and it can be companies or organizations.
In our study, the study population is represented by the Iraqi companies, which numbered for the year 2019 (101) joint stock companies, including (72) companies listed in the regular market and (29) companies listed in the second market.
As for the research sample, it was limited to (Al-Kindi Company for the production of vaccines, and Al-Mansour Company for Pharmaceutical Industries and Medical Supplies), and the sample was simple random and included all employees. And that the data was collected through a questionnaire distributed to employees in the companies and through which the results were analyzed. The need to work on formulating a guide on dimensions in the Iraqi environment to define the most important indicators for each dimension based on the standards of (SASB) and (GRI) as well as the use of international experiences and the experiences of some Arab countries in a way that is compatible with the Iraqi environment.

The study aimed to analyze the impact of some monetary policy variables (wide money supply (M2) and foreign currency window sales) on the exchange rate of the Iraqi dinar, during the period (2004-2021) and by relying on the methodology of standard analysis.
The study reached a set of results, the most important of which is that the money supply (the wide money supply) was increasing during the study period as a result of the increase in government spending on the one hand and the weakness of the monetary sterilization policy by the monetary authorities on the other hand. On the one hand, and raising inflation rates on the other hand, and that the exchange rate of the Iraqi dinar is affected by a number of factors, the most important of which are; Fluctuations in oil revenues from the dollar, as well as fluctuations in foreign currency window sales, which usually decrease due to a decrease in oil revenues from the dollar, in addition to changes in the official exchange rate followed by the Central Bank of Iraq.
While the study recommended that the monetary authorities (the Central Bank of Iraq) should follow a sterile monetary policy for the increase in the levels of cash liquidity in order to preserve the local currency and avoid the occurrence of unwanted inflation, which reflects negatively on Iraq from an economic and social point of view.

The aim of the research is to identify the impact of the customer's experience represented by its dimensions (emotional experience, sensory experience, social experience, realistic experience, perceptual experience in emotional buying behaviors represented by its dimensions (desire to shop, shopping pleasure, positive feelings, negative feelings). To the study, the study population was represented by customers, as a random sample was selected from the customers of the two centers surveyed, consisting of (180) individuals. Questionnaires were distributed to them by (180) forms. Correlation and influence (positive) of significant significance, and the research recommended the need to strengthen the emotional relationship between the two centers and their customers because of its great impact on their purchasing behavior and the need to maintain this trust that their customers gave them and not exploit it in their deception operations in order to achieve benefit to both parties.

The study aimed to determine the level of influence of organizational readiness with its dimensions represented (support of senior management, organizational culture, organizational flexibility, and clarity of vision) in the strategic renewal represented by its dimensions (exploration, entrepreneurship, opportunities Investing, and leadership sharing).
To achieve the aim of the study, the descriptive analytical approach was used to describe the variables of the study, the questionnaire was relied upon, which is the main tool for data collection, as it was developed by the researcher based on contemporary literature. It underwent tests honesty and fastness; it was prepared in line with the objectives of the current study. As (240) questionnaires were distributed on the individuals in the study sample employees of the researched organization. (238) questionnaires were retrieved. The number of damaged and unfit forms for analysis was (12). That is, (226) questionnaires are valid for statistical analysis.
The study reached a set of results most notably, the results of the statistical analysis are proven the validity of the first study hypothesis There is a positive correlation Between organizational readiness and strategic renewal. This means that the perception of the workers in the researched organization components of organizational readiness, it will contribute to the promotion of strategic renewal and its reflection on its organizational performance.

The research aims to clarify the impact on sustainable development when using some variables of financial inclusion and the extent of change in Iraq for the period (2004-2021), by studying the analysis and measurement of these variables, The research is based on the hypothesis that there is a long-term positive effect between financial inclusion and sustainable development, as proven by international experiences, which in turn helps financial stability , as well as contribute to the process of sustainable development, and in order to measure the relationship between the variables of the study, the ARDL standard model was used, and the long-term results in Iraq showed that the ATM index (X1) In Iraq, it has a positive effect on the indicator of the average per capita GDP, Y, and this means that the higher the percentage of ATM use, the higher the average per capita income of the GDP. As for the indicator of the number of bank branches (X2), it has an opposite effect on the indicator of the average per capita share of GDP. Gross Domestic Product (GDP) This means that the higher the number of bank branches, the lower the average per capita income of the GDP. As for the Internet indicator, it is a percentage of the population (X3) that has no change in the indicator of the average per capita share of the GDP (Y), because the morale exceeded Checkpoint 5%.
We can emphasize out the need for the Central Bank of Iraq and the competent authorities to expand the scope of using financial inclusion through the banking services provided, because of its great importance in facilitating the delivery of necessary banking services to all segments of society and focusing mainly on channels that are still excluded from those services.

The main purpose of the current study is to test the correlation and effect relationships between the two variables of strategic lens and innovation performance with their dimensions. In implementation of this purpose and in order to answer the questions of the study and achieve its objectives, the study was implemented in Asia Cell Company. The study population consisted of (262) managers in the company\'s branches, and the questionnaire was distributed to a sample of (155) managers. After collecting the questionnaires, it appeared that there were (150) questionnaires suitable for statistical analysis, with a response rate of (97%). As a result, the study sample consisted of (150) managers in the various branches of the company. In order to analyze the data obtained from the respondents, the researcher used the statistical analysis programs (SPSS V.25) and (AMOS V.25). Thus, the research reached the acceptance of all hypotheses, and came out with a set of conclusions, the most important of which was the presence of a significant effect of strategic lens in enhancing innovation performance, and this means that strategic lens are a powerful tool for improving innovation performance and strategic thinking within Asia Cell. The researcher presented a set of recommendations, the most important of which is that if the Asia Cell company under study wants to enhance and improve its innovation performance, it is recommended to rely on the use and application of strategic lens with their dimensions in all short, medium and long-term strategic plans.

The banking sector is considered one of the most important factors affecting economic growth and sustainable development in any country, it provides financing and financial services to productive and consumptive sectors, contributing to financial and monetary stability. In the face of challenges in various areas, banks and financial institutions have become central in Iraq's financial system. Therefore, the importance of banking development extends beyond economic dimensions, as the banking sector plays a fundamental role in achieving economic stability and fostering sustainable growth. However, despite its significance, the Iraqi banking sector faces several issues and weaknesses that hinder it from reaching its full potential. These issues include low banking coverage for the population, inadequate financing for small and medium-sized projects, and a lack of technological development and innovation in banking services. This study aims to measure the impact of banking sector development on economic growth in Iraq from 2004 to 2021, using the ARDL model, identify key challenges facing the sector's development, and provide some recommendations to enhance its performance.

This study included the following:
The most important objectives: The current study aimed to identify the role of high containment management practices in reducing the phenomenon of bullying in the workplace in Salahuddin Health Directorate.
Research Methodology: The study adopted the (analytical descriptive) approach, which is one of the most important and common scientific research methods.
Data collection tools: The current study used the (questionnaire) tool as a main tool for collecting data and information about the study problem.
Study sample: The current study used (managers and employees) in the Salah al-Din Health Directorate, as (250) questionnaires were distributed to the sample in the researched directorate.
The statistical tools used: Two reliable statistical programs (SPSS V22) and (AMOS V20) were used in the application. Statistical analysis was performed on the data collected according to the questionnaire and according to the appropriate statistical methods for each test.
The most important results: It became clear from the results of the field study the important role of the independent variable, high containment management practices, in limiting or controlling the dependent variable, which is bullying in the workplace.
The most important proposals: The importance of attracting workers who possess the elements and characteristics of high containment management practices to reduce the negative phenomena that destroy the organization, including bullying in the workplace.

The study aims to identify the role of digital content marketing in its dimensions in purchasing decision-making, as it is noted that there are many car showrooms that publish their car products through social media platforms, but they did not take the correct marketing measures in promoting them. Two hypotheses were formulated stating that there are correlation and impact relationships between digital content marketing and its dimensions and purchasing decision-making. The research sample consisted of (60) customers who frequent a number of selected car showrooms in the left side of the city of Mosul. The descriptive analytical approach was used through the use of the statistical software (SPSS Ver.24), as well as extracting the values of the correlation and influence coefficients through which the hypotheses were tested.
The study reached a number of conclusions, the most important of which were: The concept of digital content marketing is one of the modern and effective concepts, especially in light of the technical development, spread, and expansion, which organizations and companies take into account when initiating their digital promotional activities in delivering the advertising message. The proposals, the most important of which were: the need to choose clear and understandable digital content by adhering to language rules, spelling accuracy of content, and enhancing digital content with pictures or video clips of the advertised car product, in order to achieve the response of customers who follow their electronic pages, and gain confidence and support for the digital platform.

The governance index holds significant importance in effectively managing economies as a whole. Key indicators in this regard include government efficiency and corruption control. This study aims to analyze the impact of government efficiency and corruption control indices on economic growth in Iraq from 2004 to 2021, using the (ARDL) models. Quantitative data from the World Bank, International Monetary Fund, and the Central Bank of Iraq were utilized. The study found that government efficiency has a positive influence on economic growth in Iraq. Improving government effectiveness leads to increased local and foreign investments, contributing to economic growth. Similarly, the corruption control index also positively affects economic growth. Curbing corruption instills confidence in the economy, attracting investments and fostering economic expansion. However, these effects may vary in the short and long term, based on the government's vision in implementing sound governance indicators. Based on these findings, the study recommends enhancing government efficiency and combating corruption in Iraq to further stimulate economic growth in the country.

This study, titled "Measurement and Analysis of the Reality of Financial Policy Tools and Economic Fluctuations and the Relationship between them in Iraq for the Period (2004-2021)". Aimed to create a knowledge base on the subject of the study, which includes financial policies and their importance in an environment full of crises, based on the intellectual paths of economic literature. The theoretical formation of macroeconomic variables, measurement and analysis of macroeconomic variables in Iraq and Algeria, as well as an indication of the main stages through which the process of applying fiscal policy passes. And clarifying the role of fiscal policy in macroeconomic variables, as well as determining the role of fiscal policy in economic variables. Population was expressed as an independent variable of fiscal policy (government revenue and government spending), and a dependent variable for macroeconomic variables such as (inflation, gross domestic product, balance of payments, interest rate). Hysteresis was used to find out the type and strength of the relationship between the independent and dependent variables, and the short-term results showed that there is a significant and mutual effect between government spending (X1) and GDP (Y), that is, when government spending (X1) increases by 100%, GDP decreases (Y) by -0.001428%. It recommended the need to work on increasing government revenues to cover the costs that countries need to manage.

The aim of the research is to address strategic alliances to achieve entrepreneurial success, as one of the modern and important topics in the business world resulting from rapid developments and global openness based on transcending geographical boundaries in today's world. The research used the descriptive analytical approach in a community consisting of commercial companies in the Dohuk governorate in the Kurdistan region, where the research sample amounted to 210 senior and middle management of those companies, where the questionnaire was distributed, which was prepared as a main tool for data collection, and the arithmetic averages and standard deviation were used In addition to regression, path analysis, and structural equation modeling to analyze field side data, the research results concluded that strategic alliances have a role in enhancing entrepreneurial success and recommended the need to pay attention to those patterns that would enhance entrepreneurial companies.

The research aims to determine the impact of institutional factors on economic growth in six countries (India, South Korea, Malaysia, Singapore, Thailand, and Indonesia) for the period 2002-2020, based on Panel Data, and to show the impact of institutional factors expressed in independent variables each. From (political stability and absence of violence (terrorism), organizational quality, voice and accountability, gross fixed capital formation, and trade openness) in the growth of the gross domestic product that expresses economic growth, the model (Pooled regression - fixed effect - and random effect) was used and within the data panel data in the study to compare between the random effect and the fixed effect by using the Haussmann model, as its results showed that the random effect is appropriate in the study. Then it was proven through a multiplex test of the LM anomaly, which shows the trade-off between the random effect and the Pooled regression, the results of which showed that the Pooled regression model had an appropriate effect in showing the impact of institutional factors on the economic growth of selected countries in Asia, where the results of the study showed that (political stability and the absence of violence (Terrorism) had a significant effect with an inverse sign with economic growth, while (voice, accountability and trade openness) had a significant effect and had a direct relationship with economic growth, and the variables of organizational quality and gross fixed capital formation did not appear significant in the economic growth of selected countries. From Asia, the research recommends the need to adopt broad reforms to get rid of terrorism and corruption, enhance transparency and government accountability, achieve social justice, enhance the effectiveness of administrative, judicial and legislative processes, and respect intellectual property rights.

Cryptocurrencies are one of the important current and future developments, as this importance led to several studies for them, but there was no explicit study to clarify the audit procedures as a contemporary and future topic, hence this study came to research the development of special audit program procedures in auditing cryptocurrency transactions.
The research aims to demonstrate the importance of establishing special procedures for auditing cryptocurrency accounting processes under international auditing standards, and to provide an audit program for cryptocurrencies, which is the main objective of the research.
To achieve the objectives of the research and answer its questions, the researchers followed the deductive analytical approach in the theoretical aspect, and the practical side (audit program model) was prepared based on what is required by professional organizations and the findings of recent research in this field. The research reached many conclusions, the most important of which was that there are certain procedures for auditing cryptocurrency transactions and the auditor must follow them to provide useful information to stakeholders to help forecast and evaluate the efficiency and effectiveness of management, as well as the most prominent goal of helping to present financial statements fairly to make appropriate decisions. The researchers recommended that professional organizations issue a standard or interpretations to address cryptocurrency audit issues, as well as enhancing the knowledge aspects of academics and professionals regarding cryptocurrency topics.

The study aims to analyze the impact of fiscal policy on economic growth by defining the concept, tools and objectives of fiscal policy on the one hand, and the concept, objectives and determinants of economic growth on the other hand, as well as building a standard model to study and analyze the impact of fiscal policy on economic growth in selected oil countries during the period (2000- 2020) using modern economic measurement tools within the program (Stata17 & Eviews12) and using (Panel Data) collection, and after the measurement and estimation process, a set of tests were conducted to find out the stillness and stability of the data of the variables included in the model, and after ensuring the stability of all variables, the (ARDL) model for the panel data was estimated Dynamic (Dynamic Panel ARDL) and its three estimators (MG, PMG, DFE) and the (Hausman test) was used in order to compare between the three estimators mentioned above. The results showed that the dynamic static effects estimator is the best model. The results of the study showed that the total expenditure had a negative impact on economic growth, while the total revenue had a positive and significant impact on economic growth, and regarding the other determinants of economic growth included in this study (external debt, Fixed capital formation, human capital, the actual exchange rate), all of them took the theoretically expected signs and were significant at the level of 1%.

The research aimed to diagnose the nature of the impact that the strategic consensus of the senior management team has on the strategic commitment in the researched organization, represented by the Diwan of Nineveh Governorate, which was considered a research community. A random sample of (1350) individuals was selected from the research community, and a questionnaire was used as the main tool for collecting data from the research sample (320) questionnaires were distributed, with (275) returned and 246 of them being valid for analysis, resulting in a response rate of (76.87%). The descriptive-analytical method was employed in the current research, and a number of statistical methods were used in data analysis based on the ready-made software (SPSS) and (AMOS). The research concluded a number of important results, most notably that the strategic consensus variable has a positive and significant reflection on strategic commitment and its domains. In light of these results, the research presented a number of proposals, most notably the need to enhance the state of harmony in the decision-making process by building bridges of trust between the senior management team based on cooperative and joint work formulas.

The research aims to demonstrate the benefits achieved by companies by relying on cloud accounting, as well as the difference between it and traditional accounting, as well as its impact on the quality of accounting information. To achieve the goal of the research, an electronic questionnaire was distributed to a sample of (159) accounting academics in universities and institutes in the city of Erbil, corporate accountants, and auditors, and their results were analyzed by the statistical program (SPSS). The research reached a number of conclusions, most notably that there is a statistically significant effect of cloud accounting on the main characteristics of accounting information. Commitment of companies operating in Iraq in general and the Kurdistan Region in particular to rely on cloud accounting technology due to its advantages as well as its impact on the quality of accounting information.

The research deals with the conceptual framework of political and security stability and foreign investment, the theoretical framework for the impact of political and security stability on foreign investment, and the practical aspect that affected political and security stability on foreign investment in Iraq for the period 2003-2021. The research aims to explain the reasons for the modest levels of foreign investment in Iraq and the fluctuation of its flows. Since 2003 and studying the causes of this imbalance, and among these reasons the security and political instability for the period under study, the Iraqi society was chosen as a sample for the research, and simple statistical tools were used in the analysis. The measurement method (SPSS) and linear programming were excluded because the results obtained are negative and do not explain Scientific explanation of the relationship between the two variables. Therefore, the method of direct analysis was resorted to through the tables obtained related to the index of political and security instability, and the results were positive and depended on solid scientific facts.
On the outside world and then lift the economic sanctions imposed on Iraq, and the issuance of the investment law for the year 2006 had a great impact in encouraging the flow of foreign investment to Iraq. Although these flows are still modest and weak, and most of them are in the oil sector, and what indicates the obstacles to foreign investment are the security and political instability and cases of administrative and financial corruption were among the reasons that prevented the provision of an appropriate investment climate capable of attracting foreign investments. And the research recommended that Political stability is an attractive factor for foreign investors to invest their money inside the country because stability is one of the important elements for the investor and the economy of Iraq must be developed because Iraq’s economy is a one-sided renter economy that depends on oil and the development of the rest of the sectors to advance the economic reality and build a strong state. The instability index is considered one of the dangerous and important indicators, and due to the fluctuations of government systems and their unstable policies in recent times, this has led to a deterioration in conditions and a decrease in the demand for invest.

Coronavirus (COVID-19) severe acute respiratory syndrome is an infectious disease that has a direct influence on the world’s population, as is obvious from the prevalence of COVID-19. However, as the COVID-19 virus continues to proliferate, its impact is becoming more and more significant and extensive. Accordingly, the study’s goal is to use the Error Corrections Model (ECM) to examine the relationships between the COVID-19 pandemic and gold prices. An Error Corrections Model was used by the researchers in this investigation. Error Correction Models and long-term equilibrium can be found for non-stationary time series that have been cointegrated together. Two-step estimation can be used to estimate the ECM since a proportion of the imbalance from one period is adjusted in the succeeding period, the system returns to equilibrium. The calculated cointegrating relations are used to create the error correction terms, and the estimation of VAR is done by a first differencing process, and then appears in the model as an explanatory variable, with the term of error correction. The COVID-19 pandemic and gold price data were made available to the general public in a sample data. For the year 2020, it includes data on daily observations for the relevant variables. R-language results show that the COVID-19 pandemic and gold prices have been demonstrated to have a long-term causal relationship. During the most recent period of variance decomposition, 99.76 percent of the variance in covid-19 explains only 0.24 percent of the variance in gold price. This explains that there is no short-term causal relationship between covid-19 and gold price, as indicated by the Wald test results, the granger causality results have shown that the gold price is influenced not only by itself but also by the Covid-19 pandemic. Finally, there is a positive relationship between the Covid-19 pandemic and the price of gold, and this has a negative impact on human life during 2020.

The research aims to determine the impact of agricultural imports and some other variables in economic growth, in which the values of agricultural imports X1, the foreign exchange rate X2, the inflation rate X3, and the population X4 were adopted as independent variables in order to measure their impact on the dependent variable of economic growth in Iraq Y. The standard model was estimated through testing the stability of the data series and for all variables and it was found that the variables have settled at the first level of the data and the first difference to them. Therefore the ARDL model was chosen to indicate the balanced relationship between imports and economic growth in the short and long term, and it was shown through the results of the research that there is a common long-term complementary relationship between economic growth and import components included in the standard model. The results confirmed that Iraq is one of the countries that have gone through difficult economic conditions and a state of political instability, turmoil, wars and economic blockade. Which caused a slowdown in its economic growth rates. The results of the unit root test showed that most of them are stable after taking the first difference, and the study found a joint integration and a long-term equilibrium relationship between the components of imports and economic growth. The results of the study showed that the impact of agricultural imports is significant and positive in economic growth. But their value indicates that the local market is not satisfied with the total agricultural products and this was consistent with economic theory and consistent with the objectives of the research. We recommend employing import revenues in a way that serves economic growth and reduce excessive imports of consumer and luxury goods. In order to be more positive in influencing economic growth, and facilitating import restrictions of raw materials and machinery to serve agricultural production capacities with attention to the agricultural sector and work to develop its production quantitatively and qualitatively and commensurate with the needs of the Iraqi economy. And research for other sources that contribute to increasing national income and thus raising the rate of economic growth.

The goal of this study is to develop a new technique for estimating the parameters of a multiple linear regression by using M-estimation based on scale estimator to handle the influence of outlier values. In order to get new estimators, the root mean square error (RMSE) criterion is used to check the efficiency between the new technique and the classical method. The research showed that the new technique (M-estimation based on scale estimator) yields more accurate parameter estimates than the traditional approach (OLS) in all simulated cases.

This study aims to identify the most important motives and factors that drive students to choose a university. What are the factors that influence students in choosing a university, what are the opinions of students in determining the order of the most important factors in choosing a university, and does the gender of students have a relationship and influence on the reasons for choosing a university. Furthermore, to determine the most important factors for choosing a university in terms of gender. For this purpose, I used a questionnaire form to collect a data from 425 students at Erbil Polytechnic University in 2023 using a simple random sampling method. SPSS version 24 was analyzed using descriptive statistics to analyze the data and (chi-square) to determine the difference between the male and female students’ attitudes. In this regard, factor analysis was used to order the most important factors. Accordingly, it is revealed that the most important factors for choosing a university are the university reputation, the relationship between the department and university with labour market, Advice and suggestions of others, and Treatment of employees and faculty members. It is uncovered that females are more influenced than males by the prosperity of the cities around the university and doing cultural activities at the university.