JOURNAL OF AL-QALAM UNIVERSITY COLLEGE

The current study tested the role of the dimensions of total quality management in achieving green innovation .To achieve this, the study adopted the issue of total quality management as an independent variable.A set of hypotheses was adopted them were tested using appropriate statistical methods. The data of the study we collected mainly from the a questionnaire was used, was the data and information and distributing it to many administrative leaders representing the department and division managers and their assistants as a random sample for the study consisting of (80) person . answered, and the study reached a set of results that were reached from the practical side of the study. It was found from the conclusions that there is a positive impact of total quality management on green innovation.

Our current study discussed the nature of evaluating the behaviors of concealment of knowledge in public universities in Nineveh Governorate, which has recently spread in the higher education and scientific research sector, because advanced technology provides great possibilities in the field of communication. The three (stupid play, evasive hiding, and rational hiding) in public universities in Nineveh Governorate. To verify this, a survey was conducted, and the questionnaire was used as a tool for collecting study data from a sample of academics who are (professor and assistant professor) working in the researched field, and their number is (320) participants. We analyzed the data and information collected from the field, using statistical methods that were implemented using (SPSS) software. The results of the study indicated that individuals talk openly with their colleagues about exactly what they need to know to develop their academic and research path, and academics try to answer all the questions of their peers immediately, Providing them with knowledge is one of the most important solutions that limit the behavior of hiding knowledge among academics. The study recommends the need for individuals to work in academic institutions within teams, support cooperation and stay away from individual work, which stimulates knowledge exchange and sharing with others, and reduces the behavior of hiding knowledge.

In light of the set of challenges faced by health organizations in the environments in which they operate, such as economic, political and technological crises, as well as the scourge of administrative and financial corruption that they may not be spared from, and this requires them to adopt a leadership style that determines the extent of their ability to meet these challenges and try to provide services that achieve the aspect of satisfaction for the groups Which is frequented by the group of positive impressions and perceptions of stakeholders towards the products it offers during a certain period of time, and this pattern is embodied by the leadership’s followers of ethical behaviors, so the research aims mainly to determine the nature of the relationship to the impact of the independent variable - moral leadership - in all its sub-dimensions, which is (personal characteristics) , ethical climate, ethical administrative qualities, work teams, human relations) in the dependent variable - organizational reputation - with its sub-dimensions of (service quality, creativity, social responsibility) in the researched hospital.For the purpose of achieving its objectives, a main question was formulated, which is what is the role of ethical leadership in enhancing organizational reputation?The research has taken the (descriptive-analytical) approach in order to interpret and analyze the data used, and it has also taken the questionnaire as a tool for collecting data related to the sample studied, in order to achieve its objectives, and provide accurate answers to its questions. The surveyed hospital, from which (97) were recovered, and the number of questionnaires valid for statistical analysis was (75).The research reached a set of conclusions, perhaps the most prominent of which are: the existence of a direct impact of ethical leadership in enhancing organizational reputation, and in light of the conclusions reached by the researcher, a set of recommendations were presented that are considered as realistic solutions to the research problem, most notably: the necessity of the researched hospital’s attention to ethical leadership practices, For its role in enhancing organizational reputation.

The study aimed to diagnose the role of information technology capabilities in promoting organizational improvisation in gas power plants in the northern region, and as a result of organizations working in turbulent environments, organizational improvisation has become increasingly important in complex business environments. Real-time, which facilitates the development of organizational improvisation capacity, and the study problem emerged from raising a major question: What is the role of information technology capabilities in promoting organizational improvisation in the studied stations. For the purpose of achieving the goal of the study, the study adopted the descriptive analytical approach and electricity stations (Qayyarah, Al-Mansour, Al Sharqiya, Baiji First, Baiji Second) were chosen as fields for the study. For the study, the researchers adopted the questionnaire as a main tool for that. The study reached several conclusions, the most important of which is the existence of significant correlation and influence between the capabilities of information technology and organizational improvisation. The study also presented a set of proposals, the most important of which are: the need for increased attention to information technology capabilities by the station management because of its clear impact on the ability of stations to enhance organizational improvisation.

This study focused on clarifying the absence of specific criteria to guide the fiscal policy in Iraq with regard to the optimal size of the internal debt and public borrowing, and determining the field of public debt use and how to spend it in a way that achieves financial sustainability. By directing and investing it in the optimal way, all this contributed to the accumulation of debts, as it led to an increase in the burdens, paying those costs to serve and extinguish the public debt, which had negative effects on the gross domestic product, as it showed the existence of a negative relationship between public debt and gross domestic product and public investment in Iraq as the government's policy of spending and financial borrowing is unsuccessful, with the absence of a clear strategy to deal with the nature of the size of those debts and their spending channels, and that this will negatively affect economic activity. It was hoped that these effects would be positively reflected on economic growth, especially GDP, during the period of study 2009-2019. In order to reach the goal of the study the study found, through graphic analysis, the existence of an inverse relationship that is short-term between (internal public debt) on the one hand and (public investment) on the other hand, as it was found that there is no long-term relationship between internal public debt from one hand, and public investment on the other hand, the internal debt must be directed to effective investments in order to bring revenues to the federal budget and fill the deficit. The existence of the fact that the fiscal policy in Iraq depends in its budget on oil revenue, and this revenue is subject to several challenges, including low oil prices without directing Internal debts to effective investments, all of which contributed to the accumulation of internal debts, which greatly affected the federal public budget due to the payment of the interests of those debt

The financial independence of the provinces that are not connected to a region is one of the necessities necessary for these provinces to carry out the tasks entrusted to them and implement their projects. Laws and constitutions often stipulate the sources of funding for these provinces that have a legal personality in accordance with the text of the permanent constitution of the Republic of Iraq for the year 2005 This legal personality gave it financial and administrative independence and gave it The authority to obtain sources of income that enable it to finance its projects and to establish and finance new projects. It is independent in obtaining the sources of income it needs for the sustainability and continuity of its local activity represented in commercial financial administrative industrial and agricultural activities. All of these activities need financing and independence by obtaining the sources of this financing. In order to be briefed on the subject of the financial resources of the governorates that are not related to a region. We have divided the research into two sections. In the first we deal with the internal sources of the governorates that are not connected to a region and there are two demands: the first: local revenues and the second requirement is local fees. In the second topic: the external sources of the governorates that are not connected to a region and in which there are two demands the first of which is loans and the second subsidies.

One of the first duties of the public employee is to preserve the state’s funds that are in his responsibility or at his disposal and use them properly. Accordingly, if the employee harms these funds, his tort liability arises. In Compensation for it, i.e. the employee’s inclusion of the amount of damage he caused, and inclusion is defined as: “the person’s obligation to guarantee the damage that befell public money by encroaching it intentionally or by mistake by an order issued forcibly by the administration forcibly when necessary without the need to resort to the judiciary.” The problematic of the research lies in whether the means The traditional approach are useful for urging the employee to preserve public money, or following the associated analytical approach, where some legal texts were analyzed and compared with contemporary legislation. By implication, although it represents a privilege for the administration, it is not an absolute authority. The authority concerned with inclusion takes into account specialization and experience when forming the investigative committee, which is in line with the achieved cases of inclusion. The researcher also calls for the permissibility of taking in-kind compensation when estimating damages to state funds, especially in the event that the affected money is from unique funds or important data or information..

This research is concerned with studying the semiotics of the title and cover in the novel (Anfal at the Dinner Between God and the Devils) by the writer (Hussein Soran). In order to achieve this goal, we divided our research work into two chapters, the first of which we devoted to the theoretical aspect related to the semiotics of the title, in which we focused on the related framework. Semiotics and the semiotics of the title, and the second section of this research is concerned with the applied aspect, in which we began by examining the semiotics of the titles and analyzing the main and subtitles in the novel according to the semiotic and descriptive-analytical approach, and then a detailed explanation of the external textual thresholds of the book, that is, the cover, and an explanation of the cover plate. And benefit from the language of colors and signs. At the end of the research, we concluded that the titles did not come randomly, but rather he sought to reconcile the cover, the title, and the content. He made an idea and investigated scientific and linguistic accuracy so that his titles would be in this form of transparency to reflect the contents and theme of the novel.

The family is the basic building block of society and the most important pillar because it represents the main nucleus of it, and its continuity and survival means the goodness and prosperity of society. It is true that Islamic religion gave great importance to the family, as it had the credit and precedence in caring for it, and then the personal status laws came with solid foundations to protect the family, starting from the sermon and ending with alimony and the will, But it may happen sometimes that things get confused between the basis of the family, which is the husband and the wife, then soon each of them tries to correct what was issued by him in order to preserve the marital bond in general, so he tries to return to his behavior in an attempt to fix the defects.In this research, we will deal with Li'an and the provisions of resorting to it by referring to the statement of that in Islamic jurisprudence and the statement of the position of the comparative personal status laws, which are the Iraqi, The Jordanian and Emirati.

The research aims to find out the role of adopting smart systems in reducing work exhaustion. To achieve this goal, the research adopts model was built based on the theories that support the adoption of technology, represented by the (TPB, TRA) theory. This theory included the variables (Perceived benefit, Personal innovativeness, Prior experience and enjoyment of innovation), which are considered variables that affect the intention to adopting smart systems, and the intention variable to adopt smart systems represents a common variable between (TPB, TRA) theory, while the work exhaustion variable represents a result that is reached within the research organization. The descriptive approach was used to conduct the research, and the questionnaire was used as a measurement tool to obtain the required data, where the form was distributed electronically and the number of respondents was (411) individuals who formed the research sample in the research organization from a total of (7812) individuals, and for data analysis, structural equation modeling was used Through the program (AMOS. v24). The research reached a number of conclusions, the most important of which was that there is a clear role and impact for the adoption of smart systems in reducing work exhaustion according to the theories of supporting technology adoption (TPB, TRA) in the research organization.

In view of the humanitarian work carried out by international organizations in light of international and non-international armed conflicts, they work to provide humanitarian assistance, health care and relief to those affected by armed conflicts, as those working in this field are considered the category of those who most express their humanity and express their services to save the lives of civilians and protect them. From the dangers of armed conflicts and the scourges and grave dangers they carry that may cast their shadow on humanity in general, whether they are fighters or civilians, The dire consequences that wars have on the civilian population, and because the groups that provide these services are more vulnerable than others to being exposed to hostile and combat operations due to their proximity to them, it has become necessary for these international organizations to intervene to provide them with the necessary protection and provide them with humanitarian care to enable them to perform their humanitarian tasks.

The stage of announcement and certification of results is considered to be the final stage of the election process. These two stages, like the rest of the stages, may be subject to fraud and manipulation. From this point, the study derived its importance because any defect that affects this stage will affect the rest of the stages. Therefore, the authority responsible for announcing the results must exercise accuracy and caution when announcing the results. which should not be announced until it takes certified by the constitutionally empowered authorities. From this point, we have divided the study into two sections where the first section dealt with the role of the legal nature of announcing the results and the competent authority to announce it, while the second section dealt with the appeals against the decision to announcement and the certification of the election results.

The principle of ownership by the litigants of the litigation, which in turn makes the litigation an absolute property of the litigants, so they alone have the right to direct and direct it according to their will, As for the judge has only to monitor the dispute and announces the final result as decided by the litigants, and the judge here is then nothing but a driving force without the slightest influence in the litigation, until the problems and disadvantages of this system aggravated and led modern legislations to looking for an alternative system for achieving a balance between the private interests of the opponents and the role of the judiciary, which represents the third authority in the modern state.

This study aims at disclosing the relationship between the quality of financial reports (QFR) and accounting information systems (AIS). It also studies the impact of implementing AIS on the QFR. Data were gathered via a questionnaire administrated with 217 employees in some Iraqi banks. Results reported that AIS are one of the most important information systems and the most important structure within the institution due to its connection to all levels within it. AIS are also considered as fundamental factor in the success or failure of these banks. AIS have the ability to collect, tabulate, and analyze a huge amount of data and prepare them as financial information in the form of reports for all parties within the organizational structure of the bank, helping them make appropriate decisions. Therefore, it is recommended that bank management should adapt to developments in systems and government regulations, and work on designing electronic systems in the bank that are compatible with financial legislation and instructions.