Al-Kunooze Scientific Journal

This research aims to find out the impact of exchange rate changes in Iraq Stock Market Value Index and clarifies the relationship between the exchange rate and the Market Value Index. On this basis and for the purpose of addressing the research problem of the unexpected changes in the exchange rate, which affects the activity of financial and economic institutions as well as confusing their plans and disrupting their intended objectives. This research dealt with two main aspects the first is the theoretical and cognitive aspect, as well as the practical aspect. The standard study used Dickey-Fuller expanded test and cointegration. The researchers found a long-term relationship between the exchange rate and the market value index. Economic policymakers in general and monetary policy in particular must maintain the stability of foreign exchange rates and enhance confidence in the local currency.

The concept of complementarity between international criminal justice and national criminal justice has received a variety of concerns at the local and international levels, and as a result, the concepts of the principle of complementarity have varied, some of which are considered reasonable and the other exaggerated, and with the absence of a clear and explicit definition by the statute of the International Criminal Court, the cause of confusion within the international community from The principle of complementarity or not, and the justifications, are the conditions for achieving the principle of complementarity and the effect of the latter on the national criminal justice. The study that we have presents a simplified analysis on the extent of compatibility between international criminal justice and national criminal justice and to reach a conclusion that the principle of the state’s commitment and its judicial authority in prosecuting the perpetrators of crimes and its ability to do so, and this is in line with the principle of the sovereignty of the national state; Whereas, the intervention of the international criminal justice is complementary to the achievement of international justice in the event that the national criminal judiciary is unable to achieve this.

The aim of this research is to clarify an important aspect of the responsibilities of the departments of governmental and private institutions, especially in Iraqi institutions, and the extent of the great defect that these institutions suffer from in the implementation of administrative functions. The research indicated that its objectives are: 1- To identify the dimensions of the framework of administrative functions and clarify the requirements for their implementation. 2- Identifying the general inputs for each of planning, organizing, leading and controlling The research was able to achieve these goals through the theoretical explanation and clarification of examples. The research problem was "the lack of knowledge of the majority of departments in our private and public Iraqi institutions about the nature of administrative functions, and the lack of clarity of the requirements for the implementation of these functions efficiently, which made Iraqi institutions operate below the level of ambition and the inability of most of them to advance and develop to the international level, and provide information about lack of familiarity By many of them, even the basic functions of management, which made them lose many opportunities for development and success at the Arab and international levels.” This is what the research dealt with through its various discussions. The hypotheses that the research sought to prove were also: "1- Understanding the requirements for the application and implementation of administrative functions by Iraqi administrations will be a compelling reason.

The research aimed to diagnose the level of dependence of the college in question on the practices of comprehensive leadership, and to determine the level of quality of education in it. As well as testing the impact of inclusive leadership on the quality of higher education. The problem of the research was the difficulties that prevent achieving the quality standards of higher education in the researched college. Therefore, inclusive leadership has been adopted as an independent variable to support the application of quality in it. The research adopted the descriptive analytical approach by providing an intellectual explanation of the research variables, and then designing a questionnaire to collect the necessary data. The questionnaire included (24) items distributed on the sub-dimensions of the research variables. A random sample of (82) faculty members was selected from the Faculty of Administration and Economics. The research tested four hypotheses to verify the impact of inclusive leadership in its three dimensions on the quality of higher education. For this reason, the statistical program (SMART pls) was relied upon. The research concluded that the college in question has a high awareness of the importance of inclusive leadership practices, and that the college's interest in the quality of education is acceptable, but it is below the level of ambition. In addition, inclusive leadership practices positively and effectively contribute to supporting the quality of education in the college, but after availability does not contribute to enhancing the quality of education in it.

Human capital is an important factor and a key to economic development, but that the process of its preparation requires an educational system and formative efficient and effective in order to prepare to enter the labor market and contribute to wealth creation, from this standpoint, the effectiveness of the education system and configuration, not with the volume output or structures and installations fitted him, as far as measured by its ability to supply the labor market in the hands of trained and qualified workers and specialized according to the requirements of this market here and highlight the role of theoretical analysis at the early and contemporary economists to emphasize the close relationship Between human capital and the labor market. After it became the world is now facing a wave of changes large and the revolution in science and technology and dynamic range affects everything E, which has not seen changes like those seen today, has led to the creation of new approaches to the economy turned the concepts, terminology and practices upside down, to be replaced by other variables more meaningful , as it invaded the information and communication technology and information most economic sectors and the various aspects of human life, and became the development of the world is due most often to possess each of the knowledge in the field of economic sciences, and which were not envisaged when our ancestors and become a knowledge-the main factor in contrast to the factors of labor and capital money, which led many to interpret what is happening on it to move into a new economic knowledge-based as an important element in the economy and the key to the success of development programs and economic development.

The oil and gas industry in the State of Iraq plays a vital role in the economic growth of the country، and at the same time, the role of Enterprise Resource Planning (ERP) systems in the oil and gas sector is undeniable, This research aims to study how the application of the ERP system affects the efficiency and productivity of this sector, The research suggests that the oil and gas industries should apply ERP systems to enhance their growth in all aspects and activities practiced by the company Weaknesses in traditional information technology applications were addressed, and then the steps for applying the ERP system were discussed, The research sample was the South Gas Company.

The current study aims to ensure that the transformational leadership method is followed, and to determine the level of job satisfaction in the company under study, while making sure that there is an influence relationship between the independent and dependent variables, by asking the question (what is the availability of the transformational leadership style, what is the level of job satisfaction, Is there a relationship between transformational leadership and job satisfaction in the company under study? The current study relied on a questionnaire to collect data from a study sample of (45) employees at the company's headquarters. The data was analyzed for the purpose of proving or denying hypotheses using the SPSS.v.26 program. And several conclusions, the most important of which is the existence of a positive impact of the company's leaders on their employees by relying on a combination of leadership styles, with a moderate level of job satisfaction, as well as the relationship, which is a positive effect between transformational leadership and job satisfaction in the research company, and the study recommended encouraging employees to adopt a spirit of cooperation and initiative To exchange ideas and experiences, and the need to adopt the transformational leadership style represented by adopting a clear vision and mission for the company.

This research sheds light on the similarities between the marketing and legal bases. Despite the areas of difference between the two bases, it does not blunt the possibility of using behavioral economics mechanisms that have proven successful in the marketing base within the framework of legal rules, based on a wide range of similarities between the two bases, both in terms of the similarity between power The public and the marketing authority, or in terms of similarity between the addressees of the legal base and consumers in the marketing base, or even in terms of the great convergence between the content of both the legal base and the marketing base. Materialism that focuses its attention on financial sanctions and incentives only, as well as using the method of legal feasibility studies in issuing new laws or reviewing the laws in force.

There is no doubt that both legislation and tax awareness have a major role in strengthening the relationship between the taxpayer and the tax administration and increasing trust between them, especially after the importance of the role of taxes in the financial systems of developed countries has emerged. Therefore, the study aimed to identify what the means of communication are, as well as to identify performance The strategic tax administration, and the two researchers adopted in dividing the study into four main topics, the first topic included the research methodology and previous studies, where the problem of the study lies through answering the following questions: a. What is the impact of the means of communication on the strategic performance of the tax administration? B. What is the role of means of communication in the strategic performance of the tax administration? c. How to benefit from the means of communication in the strategic performance of the tax administration? In the second topic, the researchers relied on the inductive approach, by conducting a theoretical study of the subject, including a review of the most important relevant scientific literature, while in the third topic, the analytical approach was used by analyzing the information and data of the field study of the research sample (which was obtained from the General Authority for Taxes in the Governorate of Diyala, (40) questionnaires were distributed to the sample, and (36) questionnaires were retrieved, and the most important conclusions were reached, which is the existence of a significant correlation between the means of communication and its reflection on the strategic performance of tax administration through the Statistical Package for Social Sciences program (SPSSV20), Where the value of the Pearson correlation coefficient was significant and equal to (0.089), because the level of significance is equal to (0.000), which is less than the level of significance at the level of 0.01, That is, there is a significant correlation between the means of communication and its reflection on the strategic performance of the tax administration. and this means that the first main hypothesis has been achieved, i. Better results for understanding the organization, work teams and individuals in setting a set of planned goals and through strategic performance. The researchers recommend working with the performance measures approved by the General Commission for Taxes in Diyala through the adoption of measures that are commensurate with the activities of the tax administration.

The educational system constitutes a fundamental pillar of economies, and the role of education in improving national development, economic growth, and the competitiveness of the economy as a whole. It is an educational place in terms of work on the other hand, and it is the working environment on the other hand. The research reached the most prominent conclusion that investment in education is an urgent objective that includes economic costs in Iraq.

The current study dealt with one of the important titles at the present time, which is digital transformation in light of the Corona pandemic, the role of the pandemic in influencing digital transformation by studying the correlation between the variables of the main component and the main variable, which is digital transformation with the Corona pandemic. And determining the degree of incorporeal impact between these variables. The study included four topics, the first topic focused on the approved methodology. The second topic focused on the theoretical aspects of the study variables. And then the third topic focused on the practical aspects of proving the validity of the hypotheses. Finally, the fourth topic focused on the most important conclusions and recommendations recommended by the researcher. The study was applied to a number of students and professors of Diyala University and some of its colleges. The study reached a set of conclusions, the most important of which is the existence of a significant correlation between digital transformation and the Corona pandemic, and working to address some of the obstacles that accompanied the emergence of the pandemic, as well as the existence of a relationship with the impacts of a moral significance, the variables of digital transformation represented by knowledge, experience and means of communication, and the Corona pandemic in the organization in question and the study recommended a set of recommendations that must be taken in order to maintain the level of quality of higher education in Iraqi universities and to achieve scientific sobriety. Among the most prominent of these recommendations is the provision of e-learning infrastructure by working to rearrange classrooms and equip them with the best means and methods that provide opportunities to use e-learning and digital transformation, preparing trained human and technical cadres to manage e-learning and developing programs for holding training courses (World Links, INTEL, ICDL ) for faculty members to make the most of e-learning and use it in education and conduct more studies in the field of e-learning and overcome all obstacles facing its use and address the problem of electricity availability in addition to contracting with the Ministry of Communications to reduce subscription fees for students and faculty members by 50% from the price of registration

The research aims to explore the role that the capabilities of teachers can play in enhancing the quality of university outputs, by showing the actual contribution of teaching professors in supporting and developing educational outcomes that are based on their academic experience and scientific skill in order to advance the educational aspect in the country. When the research relied on three dimensions to measure the dependent variable, the quality of university outputs, which is (the quality of the qualitative level of graduates The quality of scientific research, the quality of community-oriented programs) and the research reached a set of results on which the research conclusions were based, which indicated that the efficiency of teaching staff can contribute to enhancing the quality of university outputs, and the research recommended a set of recommendations, including the need to pay attention to the teaching staff in the college while providing the necessary requirements for creativity and scientific development with the importance of focusing on raising the level of learning outcomes that contribute to supplying society with what it needs from competent staff in various disciplines

This study is aimed to examine the extent the possibility of using the (IPSASs) at the Iraqi environment to activate the planning and controlling role of annual Iraqi federation budget. There are many accounting and auditing international standards such as: (IASs), (ISAs), (IFRSs), & (IPSASs), moreover there are some other American standards issued by some local boards such as: (FASB), and (GASB) where public sector in Iraq could get some benefits to set their own national standards especially for non-profit organizations at public sector. Since the American occupation on Iraq in 2003 the economic-social and security situation became worse and worse so that required from the government to take a high level of responsibility to activate the planning and controlling role of the annual governmental federation budget as an important financial tool to serve all community parties on the top level must be the Iraqi nations. One of the requirements to let the budget can playing an active role it is very necessary to be part among the world in terms of using the accounting information systems via using the IPSAS at governmental non-profit organizations at the public sector.