Tikrit Journal of Administrative and Economic Sciences

At a time when the government can start with electronic governance in successive implementation stages, leading to the completion of the final product. Perhaps the most important pillars of e-government are the existence of an integrated electronic administration based on an electronic archive system. The most important factors for the success of e-government is the information awareness of its citizens and the integration of the infrastructure of information technology applications
The research aims to investigate the impact of corporate governance in Islamic banking services on electronic banking services in Iraq. The applied method and the descriptive survey method were used. As for the research community, it consists of all managers and senior employees in Islamic banks operating in Iraq. With regard to the research sample, a targeted sample was selected and the size of the sample was available. It consisted of managers and the questionnaire for the analysis was distributed to them. PLS tests were used to verify the effect of the independent variables on the dependent variable. The results of testing the research hypotheses indicated that there is a positive and significant impact of corporate governance in Islamic banking on electronic banking services. This means that with the increase in corporate governance mechanisms in Iraqi Islamic banking, the interest of Iraqi Islamic and commercial banks in electronic banking matters has increased.

The research aims to identify the relationship between some macroeconomic variables and sustainable development, in order to know the impact of those macroeconomic variables represented by gross domestic product, unemployment, savings, gross fixed capital formation (as independent variables, and sustainable development as a dependent variable, as they represent Sustainable development is an important element through the indicator of the average per capita share in Malaysia, and by relying on the descriptive, analytical and standard method in order to achieve the goal of the study, an extended period of time (2004-2020) was used using the standard model through the (E- view) program to measure the equilibrium relationship between macroeconomic variables and sustainable development, and it was found that the variables are stable at the first difference, and this applies to the use of the ARDL model, and both positive and negative effects were determined, and it was found that there was a negative and positive effect between the variables of the study, and the results showed that an increase in GDP by one unit leads to An increase in the average per capita share by 32.7%, as this effect was significant with a probability of (0.0499), which is less than 5%. Therefore, this relationship is significant. As for unemployment, an increase in the unemployment rate by one unit does not affect the average per capita share, because this probability was not Significant, as it reached (0.6496), which is greater than 5%, and therefore this relationship is not significant. The study recommends that Malaysia work to improve the course of the unemployment rate and bring it within the normal limits, because low unemployment is positively reflected on the average per capita income, in addition to developing macroeconomic variables and increasing its contribution to the gross domestic product. Keywords: gross domestic product, unemployment, savings, fixed capital, per capita share

The research aims to indicate the extent of the impact of tax policies on some of the macroeconomic variables in Iraq, including the gross domestic product, and that the Iraqi economy did not enjoy from different political variables during the period studied. In some indicators or macroeconomic policies in Iraq and its important role in bringing about a kind of balance and economic stability, quantitative analysis was used by the (ARDL) model for time series after conducting static tests for the variables used and diagnostic tests for them. Several results were reached, in the short term The results showed that the sign is positive, meaning that tax revenues have a direct effect on the gross domestic product at constant prices in Iraq. However, the results show that this effect is not significant at the level of confidence (5%).
As for the long-term results of the autoregressive model, the sign is positive between (tax revenues) and (gross domestic product at constant prices), that is, it has a direct effect, and this means that an increase in (tax revenues) by one unit leads to an increase in GDP by (0.24%) at a confidence level (5%).
The research recommended a set of recommendations, most notably simplifying the tax system and reducing complexities and administrative procedures associated with it. This will contribute to enhancing appropriateness and transparency, and reduce compliance costs for individuals and companies, and then stimulate economic activity and investment.

This study aimed to test the impact of applying Basel III capital adequacy standards on the profitability of the (28) Arab commercial banks for the period (2010-2021). The random effect model (REM) was used to analyze the (Panel data), the results indicated that there is a positive and significant effect of Basel III capital adequacy standards on the return on assets (ROA) in commercial banks, the study sample, and this means that applying Basel III capital adequacy standards leads to increase bank returns. The study also found that large banks are more able to achieve more profits than small banks under applying Basel III capital adequacy standards.

The study aimed to identify the role of self-marketing in accelerating the career path of security leaders in the Iraqi Ministry of Interior, through the theoretical framing of the study and answering the problematic questions of the study and testing the study hypotheses (influence and relationship) using the analytical descriptive approach, and choosing the Iraqi Ministry of Interior as a field of study. The commanding officers gathered together for the study, and a deliberate random sample of (201) officers was selected from a total of (420) commanding officers. Correlation and a significant impact between self-marketing and career acceleration. The more individuals rely on self-marketing mechanisms, the greater their influence will be in forming and determining the direction of their career path and the possibility of achieving their future career goals.

For the purpose of achieving the objective of the study represented in identifying the role of information technology capabilities and organizational prowess in achieving digital marketing activities in the companies surveyed, the study adopted the descriptive analytical approach. Choosing a random sample consisting of (227) individuals from a total of (350) workers in the two researched companies, and with the aim of collecting data for the study, the researcher adopted the questionnaire as a main tool, and the researcher used a number of statistical methods to analyze the data by adopting the statistical package (SPSS).
The study reached several results, the most important of which are: the complementary relationship between information and communication technology capabilities and organizational prowess affects digital marketing. The increasing capabilities of information technology by the management of the two companies because of its clear impact on the ability of the two companies surveyed to achieve digital marketing. The two companies surveyed should also prepare an integrated marketing plan that is more consistent with the use of modern electronic technologies.

The current study aimed to diagnose the nature of the relationship and the impact between TRIZ theory and quality costs through a case study in Royal Can Company in Sulaymaniyah Governorate. The inspection system uses laser beams to check its output (cans of different types of soft drinks). It faces costs of various kinds, starting with the costs of prevention and ending with the costs of failure in quality, Therefore, the main question of the study was, "Is the application of the principles of the theory (TRIZ) in the Royal Can company contribute to reducing quality costs and thus higher production costs?" The program (SPSS-Amos V24) was used for its analysis, A number of results were reached, the most prominent of which is “the existence of a correlation and a significant impact of the TRIZ theory in reducing the costs of quality in the Royal can company.” In light of this, several proposals were presented with implementation mechanisms, including “the need for the Royal can company to focus on the rest of the stages of the TRIZ theory and give it sufficient importance Towards reducing quality costs, in a way that enhances the level of quality in the company.

The study aimed to navigate the field of production and operations management to identify the diagnosis of the reality of renewable energy sources and their impact on sustainability in manufacturing in the General Company for Electric Power Production/Northern Region, because of these variables of increasing importance at the present time to the public, and the descriptive analytical approach was adopted to collect He described the data collected through the questionnaire and the checklist as the main tools of the study, and the General Company for Electric Power Production / the northern region in the city of Tikrit was identified as the field of the current study, and the study community was represented by the decision-makers in that company, and a sample of (111) individuals was selected, To process the data, the (SPSSV:22) program was used, then the (AMOS V.20) program was used. The study reached a set of conclusions, the most important of which is the existence of a significant correlation between renewable energy and sustainability in manufacturing, and that renewable energy positively affects sustainability in Manufacturing in the researched company. Based on these results, the researchers presented a set of proposals consistent with the conclusions presented. The most important recommendations were the necessity of adopting renewable energy by the company's management and that its main goal be to focus on it in the future.

The main objective of the research was to identify the role of organizational transformation in organizational failure, and to present some proposals that contribute to explaining the impact and relationship between the two variables of the research. A number of scientific research tools were used in the practical side of the research to reach the desired results, including the use of the questionnaire as the main tool for collecting data. The primary focus was on the practical side of the research, as (176) questionnaires were distributed to a random sample of academic leaders in the private universities investigated, and (150) questionnaires were retrieved from them, suitable for analysis, with a response rate of (74%). A number of statistical methods were also used to deal with the data and to analyze the statements. The questionnaire and the testing of the research hypotheses, which are that there is a significant, statistically significant relationship between organizational transformation and organizational failure in the investigated universities. There is also a statistically significant effect of organizational transformation on organizational failure in the researched universities, according to the data that was processed through statistical programs (SPSS.V26).) and (E-Views V.12), and the research came out with a number of results, the most important of which is that there is a significant effect of organizational transformation on organizational failure in the private universities studied, and that the more these universities direct their interest in improving their means of organizational transformation, the more this will enable them to reduce their levels of exposure to organizational failure. The opposite is true, and the organizational transformation variable derives its influence on the organizational failure variable through digital transformation first and then organizational contradiction, which explains that the private universities studied are working on radical change by relying on digital transformation and organizational contradiction as motives for reducing organizational failure. The research suggested reviewing internal work procedures periodically and continuously, which is one of the fundamental causes of organizational failure, and trying to update them for the better and with new requirements at the level of higher education, because academic leaders in the investigated universities can control these factors.

The research aims to determine the extent of the impact of Blockchain technology in enhancing the application of electronic auditing at the University of Mosul. The research started from the main question of revealing the extent of the impact of the use of Blockchain technology in enhancing the application of electronic auditing. In conducting their research, the researchers relied on the descriptive analytical approach on a sample of academics and auditors. At the University of Mosul, a questionnaire form was relied upon in order to collect data by distributing (45) questionnaires. (39) questionnaires were retrieved and tested using a set of statistical programs represented by (EXCEL) and (SPSS 23).
The research reached a set of conclusions, the most important of which is the use of Blockchain technology that gives confidence and security to customers subject to the audit process due to the presence of the encryption feature that does not allow any deletion or modification of the transaction data, which limits the occurrence of any case of fraud or human fraud. The results of the statistical analysis showed that there is a relationship The impact between Blockchain technology and electronic auditing, in addition to providing recommendations, the most important of which is the development of audit programs and methods in accordance with modern information techniques and technology.

This study aimed to identify the concept of tourism and tourism investment and its objectives and to try to find the relationship and influence between a set of macroeconomic variables represented by (Gross Domestic Product, investment spending, bank credit, exchange rate, tourism revenues) and tourism investment. To achieve this goal, the research relied on the descriptive analytical approach, through analyzing tourism investment as well as analyzing the trends of each of the variables in the study. The study sample included the tourism sector and some economic variables in Iraq based on annual data for the period (2004-2021). The research reached a set of The most important conclusions are that all the selected variables are directly related to tourism investment. This confirms that these variables can improve the level of tourism activity. The most important recommendations are to look at the experiences of tourism countries to advance the tourism sector and increase development opportunities by keeping pace with the development taking place in the tourism sectors of these countries. And benefit from the achieved results that suit the tourism sector in Iraq.

Creditworthiness is considered an important tool used by every country in order to know the country’s ability to repay its debts and deal sustainably with its financial obligations. Creditworthiness is considered an important indicator in knowing the reconciling ability of the country to pay its debts and obtain the necessary financing in the event of a budget deficit. The research aims to Knowing the impact of creditworthiness determinants on public debt sustainability indicators and which determinants have the greatest impact on public debt sustainability, based on the analytical and measurement method, as creditworthiness determinants are considered an important tool used by every country in order to obtain financing at low interest rates and appropriate terms. As well as Creditworthiness determinants are used to influence public debt sustainability indicators in order to ensure the sustainability and continuation of public debt without falling into a non-payment crisis.
In order to verify the research objective, a time series was used for the period (2004-2021), and the relationship between them was measured through the use of the self-degradation methodology for non-linear distributed deceleration (NARDL). And I found that the most powerful impact of an independent variable on an affiliate variable, occurs through any negative shock in the deficit index and the surplus in the trade balance, when a negative shock occurs in the trade balance (Lower exports) leads to lower (greater shock) in the general budget (Budget deficit). And this is evident through (Coefficient) any trauma is negative. (Increased trade balance deficit) in the long term by (1%) increases budget deficit by (3037.688%) This is demonstrated by the results of the joint integration, multiplying the dynamic effect of the independent variable.
As for the most prominent recommendations, the research recommended that the government diversify sources of revenue in order to strengthen public debt, as the government can work to diversify sources of revenue by strengthening economic sectors, encouraging foreign investment, increasing industrial and agricultural production, and improving the tax system to make it fairer.

The money supply is one of the two sides of the monetary balance and it is one of the basic monetary variables. This research aims to study the impact of the money supply on the trade balance in Iraq and the variation of the effectiveness of this effect for the period (2004-2022). A theoretical framework and a comprehensive study of aspects of monetary policy and the trade balance, and the quantitative analysis approach. Which includes the use of advanced statistical methods for analyzing quantitative data, with a focus on testing time series as these methods help a deeper understanding of economic and financial changes and analyze them in different ways according to the specific objectives of the study.
The results came out that the time series of the study variables were unstable at the level and became stable when taking the first period for it. And in the causal selection model there was a causal relationship in one direction and according to Studio’s choice, the money supply has a statistical significance at the level of (5%) in the interpretation of the trade balance during Duration (2004-2022).

Objective: The current research seeks to shed light on the dimensions of ethical leadership (justice, power sharing, clarity of the organizational role, concern for workers) practiced by managers of government banks in the city of Erbil during their daily activities and its impact on organizational immunity in its dimensions (organizational learning, organizational memory, DNA Organizational). And accordingly, a hypothetical scheme was prepared that includes the research variables and their dimensions, in addition to formulating a number of main and sub-hypotheses.
Study methodology: The researchers used the descriptive statistics approach, in addition to their use of the questionnaire form as a main tool for data collection, which distributed (100) forms to a sample of managers working in government banks, whose total number is approximately (140), and (83) copies of which were valid. For statistical analysis, all of its paragraphs were answered by them, and a number of statistical tools and methods were used by the computer program (SPSS.Ver.22) to test the hypotheses of the research. As a result of the lack of studies that dealt with the influence relationships between the main research variables, it was therefore dealt with within a comprehensive framework.
Conclusions and Suggestions: The research concluded a set of conclusions, the most important of which are: the existence of a strong significant correlation between ethical leadership and organizational immunity at the macro and micro levels. And this indicates that the more government banks tend to apply the dimensions of ethical leadership, this leads to an increase in their organizational immunity. And the presence of an effect Moral positive for moral leadership in organizational immunity at the macro level, and depending on that, the researchers presented a set of proposals consistent with those conclusions for the purpose of benefiting from them by the banks in question.

The study aims to know the role of human resources management practices in enhancing the activation of real estate marketing based on the opinions of employees of the Baghy Shaqlawa Real Estate Company in the city of Erbil/Iraq. In order to achieve the objectives of the study, a questionnaire form was prepared and designed to collect data, and the study population consisted of workers in the above-mentioned company, numbering (170) workers. Then he selected a sample of managers who practice administrative and marketing tasks, numbering (60) people. The study used the Statistical Program for the Social Sciences (SPSS) to reach the research conclusions. The study reached a number of conclusions, the most important of which is that it showed that there is a positive impact of human resources management practices in enhancing the activation of real estate marketing. According to what emerged from the analysis indicators at the macro level, this indicates that real estate marketing has been activated in the surveyed company In the researched company. It depends on the relationship between human resources management practices and activating real estate marketing. The results of the description also revealed that there was a high level of agreement in the respondents’ opinions regarding activating real estate marketing through the company’s interest in meeting the needs and desires of its customers. Which achieved customer loyalty to the company. The study suggested to the research company the need to prepare and provide its financial and moral capabilities and abilities To identify special and distinguished centers for training and development for its workers with the aim of developing their administrative and marketing skills for the purpose of reaching a competitive position.

The aim of the research to explain the role of wisdom management with its dimensions adopted in the research (cognitive dimension - contemplative dimension - emotional dimension) and its role in reducing job burnout with its dimensions adopted in the research (emotional stress - weak human relations - lack of sense of accomplishment). To achieve the goal of the research, employees were selected Administrators at the Presidency of the University of Mosul were used as a sample for the research, which amounted to (122) employees. An electronic questionnaire form prepared according to the Google Forms program was also relied upon to collect research data from the targeted sample. The data was analyzed based on the statistical program (SPSS V.22) to show the results. Researching through correlations and influence between the two variables, the results of the study showed that most respondents agreed on the availability of wisdom management and job burnout in the organization investigated.

The research aims to identify the strength of capital and its impact on financial distress. The subject of the capital stability and the banks tendency to strengthen their financial positions is one of the important topics in the field of financial management. Banks play an important role in building the country's economy, and therefore we sought in this research to combine two topics of importance and influence on the activities of banks. The research was conducted on data from a sample of commercial banks registered in the Iraqi Stock Exchange to identify the effect of capital strength on financial distress among that sample. The sample included seven commercial banks that registered in the Iraq Stock Exchange. In the theoretical aspect, the research relied on the descriptive approach, while the field aspect was based on the analytical approach, in which the financial analysis was conducted, relying on historical data for the sample, and then conducting statistical analysis on the data and through statistical programs (SPSS-Excel) to complete the financial analyses, And the required statistics. The most important conclusions showed that the banks in the sample have high resilience in the face of risks and crises that could affect their banking activities. Based on the high levels of financial robustness indicators adopted by the current research and which emerged from the results of the financial analysis. The research also presented a set of proposals, the most important of which was that the surveyed banks work to expand the scope of their banking activities by creating opportunities to work in the regional environment of neighboring countries. As well as work in the global banking environment in order to build an Iraqi banking system that enjoys a regional and global reputation.

Monetary policy is the tool by which the central bank implements the objectives of economic policy. By controlling this tool, we can control many indicators related to currency conditions and the inflation rate. The research aimed to explain the relationship between monetary policy through the tools it used, which are (money supply, exchange rate, policy price) and inflation, which is one of the most important macroeconomic indicators around which the formulation of macroeconomic policies revolves. These policies usually aim to achieve economic stability, as this indicator has several connotations because of its direct impact on purchasing power, the well-being of consumers, and the pattern of spending and saving. On the other hand, the inflation rate and the mechanism used in order to control the inflation that occurs in the economy and the extent of its impact on those variables, assuming that the direct monetary tools used by the central bank have a positive impact in curbing the inflation that occurs. The results that appeared in the standard analysis showed that they have a direct impact. In reducing the severity of inflation, as the rate reached 98%, I used the descriptive approach to the variables in addition to the analytical approach represented by the (VAR) methodology, and we used the (EViews) program to verify the stability of the results. As for the most important results, after interpreting 98% of the model results, it was proven that the policy tools Cash has a direct impact on curbing inflation in Iraq, which is what the research hypothesis was based on. The research recommended the need for private banks to employ their excess liquidity by providing credit and increasing their contribution to the development of economic sectors.

The research aims to demonstrate the importance of macroeconomic variables in attracting foreign direct investment to Singapore and to identify the effects of these variables through standard quantitative analysis. The research hypothesis is also based on the fact that economic variables have moral effects in attracting foreign direct investment to the state of Singapore, and these effects vary according to different systems and systems. The policies followed as well as the available economic resources.
Time series data were adopted for the research variables, which are the official exchange rate, inflation rate, and exports for the period (1990-2020), and after conducting a stability test with the Phillips-Perron test. The results were found that the stability of the data was at I (1), so the ARDL model was used for the data of the research variables to achieve the conditions for using this. The model was also conducted and a set of tests were conducted, including a test for the optimal deceleration period (VAR).
, In addition to a set of other diagnostic tests for standard problems, the research reached a set of conclusions, the most prominent of which is the existence of cointegration between the official exchange rate of the local currency of Singapore and the inflation rate. As well as exports as a proportion of the gross domestic product with foreign direct investment as a proportion of the gross domestic product. The most important recommendations that the research concluded are the need for the State of Singapore to give importance to the macroeconomic variables in its relationship and role in attracting foreign direct investment, as well as diversifying sources of public revenues.

The study aimed to know the impact and type of relationship between exchange rates and the per capita share of foreign trade and to clarify the extent of the impact of the exchange rate on the per capita share of foreign trade, which is represented by the following equation (exports + imports / population) in Iraq. Where the exchange rate expresses the independent variable (EX) While the per capita share of foreign trade expresses the dependent variable (Y), and to know the impact resulting from exchange rate changes on the per capita share of foreign trade, the Markov model of switching-regime method was relied upon to estimate the regression equation by using the (EViews 12) program. The study found that the first system (Regime 1) was significant for the relationship between (EX) and (Y) and is associated with a positive direct relationship, meaning that increasing exchange rates by (1%) in times of boom or rise leads to an increase in the per capita share of foreign trade by an amount (0.87%). As for the second system (Regime 2), the relationship between exchange rates and the per capita share of foreign trade is inverse, meaning that an increase in exchange rates by (1%) in times of recession or state austerity leads to a decrease in the per capita share of foreign trade by (3.4%), the study recommended that monetary policy should develop a clear policy that works to maintain a high exchange rate of the Iraqi dinar against foreign currencies through the currency auction because the exchange rate is considered the economic strength of the country.

The study aims to recognize the role of design thinking as an independent variable in its dimensions (coexistence, problem identification, idea, prototype, test) in strategic renewal patterns as a variable of its dimensions (gradual renewal, radical renewal) in the higher education sector, Baghdad University was selected as a field of study. While the teaching community was represented by teaching staff at the University's colleges and in addition to those who currently or previously held management positions, and from the colleges that appeared in the inventory after distribution. (Science, Engineering, Agriculture, Discipline, Sports Education, Law, Administration and Economics, Algorithm Engineering) The study was based on the analytical descriptive approach to the analysis and interpretation of data and information. The identification was used as a key tool in the collection of data and information. The study sample was identified using the Steven k method. Thompson) by distributing questionnaire forms electronically and paper to all faculties of the university. 250 forms were distributed, including paper and electronic sections, according to the appropriate time. The number of recovered forms was 232, while only 222 were valid for analysis. (95.6%) After 10 incomplete paper forms were excluded, the data was statistically processed using the statistical software (SPSS). V22) To arrive at the required results, the consistency of the identification was verified through the Alpha Kronbach coefficient and the level of responses to the teaching of the study variables. This study has reached a set of findings, the most important of which is the interest of administrative and scientific leaders in design thinking and the interest of teachers in gradual renewal according to statistical ratios.

The current study aims to measure the extent of the impact of the use of credit derivatives in hedging credit risks in the investigated banks. A set of hypotheses were formulated, the most important of which included the existence of a relationship and impact of the use of credit derivatives in hedging credit risks in the banks studied. The study population represents all major financial institutions and banks subject to the supervision of the Federal Deposit Insurance Corporation in the United States of America (FDIC), which number (2124) financial institutions. The study sample was purposive and consisted of (10) international banks. The study adopted the descriptive analytical approach to extract appropriate results and solutions to the study problem. The data of the researched banks was collected from the Federal Deposit Insurance Corporation website, in addition to the income statement lists, bulletins, and official annual reports issued by them and published on their official websites for the period 2013-2022. The results of the study showed that there is an impact of the credit derivatives variable on the credit risk variable and at the macro and micro levels of the study variables, which had a direct influential role in reducing the credit risks facing the studied banks, with an inverse correlation between them. The study recommended that there be an elaborate strategy for the banks studied in employing credit derivatives for the purposes of hedging credit risks. It also recommends the necessity of transferring the experience of using credit derivatives to hedge credit risks facing banks operating in the local environment. The study also found that trading in these tools is still It takes place outside regulated financial markets.

This study seeks to diagnose influences of financial market development in poverty and describe the modality which impact came to pass, either directly or through economic growth and disparities in income distribution. Moreover, this study focuses on building a model that is capable of analyzing the direct and indirect impacts of financial market development in 12 developing countries, six of them are Arabic and the rest are foreign. considering the poverty levels in these countries are convergent during the period from 2005 to 2020, with observations taken for every 5 years from each developing country. To achieve above, the study utilizes Path Analysis methodology and the simple linear regression model due to diagnosing the mechanism of effects exercised by the financial markets development on poverty. With the aim of reaching more accurate and realistic results, and obtaining a sound and logical analysis that can be used to direct economic and financial policies in a direction that is favorable to the poor. The study concluded that the mechanisms through which the impact of financial market development varies depend on the underlying factors. The impact is balanced between the direct channel, where benefits directly reach the poor from the financial system, and the indirect channel, where it occurs through economic growth and income distribution. Based on these findings, the study recommends directing fiscal policy towards increasing tradable assets and expanding the investor base effectively. This can be achieved by providing incentives to private sector companies to participate in financial markets and encouraging them to invest in stocks and bonds. Furthermore, it is advisable to enhance equal access for investors from various social groups to financial markets, offering facilities to investors and increasing investments in financial technology and online trading. Simplifying regulatory procedures and improving the regulatory structure of financial markets, with a focus on updating technology to facilitate transactions and reduce costs, is also recommended. Finally, strengthening financial oversight, promoting electronic governance, and increasing transparency in financial disclosure processes are crucial to ensure the provision of accurate and reliable information to investors, ultimately contributing to the stability and trustworthiness of financial markets.

The current study aimed to demonstrate the impact of certain production engineering techniques on product quality levels at the General Company for Textiles and Leather Industries in Baghdad. It emphasizes its significance by adopting the conceptual framework of production engineering techniques (value engineering, concurrent engineering, process reengineering, just-in-time production system) as an independent variable, as well as product quality dimensions (performance, reliability, conformity, durability, serviceability, aesthetics, perceived quality) as a dependent variable. Through the researcher's field visit and meeting with the Quality Department head, it became evident that there are challenges hindering the achievement of high-quality products. These challenges include equipment aging within the company, a lack of experience among workers due to the retirement of skilled personnel, difficulty in obtaining high-quality raw materials such as leather and rubber, which are used in the company's products, and the high costs of importing them due to their limited local production. Based on these observations, the study formulated its research problem by addressing the following main question: "What is the impact of certain production engineering techniques on product quality levels at the General Company for Textiles and Leather Industries in Baghdad?" To address this problem, the researcher adopted a descriptive-analytical approach and developed a hypothetical model reflecting the nature of the relationships and influences between the study variables. Several main and sub-hypotheses were formulated. Multiple data collection tools and methods were employed, including a questionnaire distributed to 200 individuals in the company, which served as the study's sample. The collected data were analyzed using various statistical methods through software such as SPSS V23 and AMOS V24. The study yielded several key findings, including a significant correlation between production engineering techniques (in general) and product quality (in general) in the study area. This indicates the company's interest in improving manufacturing processes and enhancing design and production precision to reduce errors and defects in its products, ultimately aiming to achieve product quality. Based on the study's conclusions, several recommendations were proposed, including the promotion of investment in currently available production engineering techniques within the company and ensuring their proper implementation through continuous training for the workforce. Additionally, the company should engage in knowledge and experience sharing with other companies operating in the same sector.

The study aimed to identify the impact of remote work in its dimensions (balance between life and work, communication, information technology, and skills) on the performance of employees in its dimensions (speed of employee performance, quality of employee performance, and accuracy). performance of workers, and knowledge of work requirements) at the University of Tikrit, and the study relied on the descriptive analytical approach, and the study population consisted of the University of Tikrit and numbered (22) colleges. The questionnaire was administered to them using the comprehensive survey method, and (453) questionnaires were retrieved, with a rate of (79.9%). The study reached several results, the most important of which was the presence of an impact on all dimensions (life and work balance, communication, information technology, and skills) on the performance of workers. The study recommended the importance of continuing to apply the concept of remote work, as this concept offers many benefits to companies, as the benefits of remote work for companies are represented in improving the level of performance of workers by improving the speed of performance, increasing its accuracy and quality, as well as increasing the knowledge of workers about aspects of their work with the aim of Performance in the best way It is important to continue applying the concept of remote work, because this concept offers many benefits to companies, as the benefits of remote work for companies are represented in improving the level of performance of workers by improving the speed of performance, increasing its accuracy and quality, in addition to increasing the knowledge of workers about aspects of their work with the aim of Performance at its best.

The aim of the research is to measure the role of strategic thinking in achieving both types of organizational ambidexterity (exploitation ambidexterity and exploration ambidexterity) from the point of view of a sample of academic leaders in a number of colleges at Saladin University. The concepts of research variables and the nature of the relationship and influence between variables were the focus of a series of inquiries that were used to diagnose the research problem. The initial hypotheses were expressed in a hypothetical diagram, and data was collected by distributing a questionnaire to academic leaders (deans, assistant deans, department heads), who numbered (128) leaders in (15) colleges. Multiple tests were conducted on the hypotheses using the statistical program (SPSS.V 25) to verify their validity. The research used the descriptive and analytical method. The research reached a number of results, the most important of which is the existence of useful moral links between strategic thinking and organizational ambidexterity. This demonstrates the value of Saladin University colleges in enhancing the strategic thinking of leaders in order to develop organizational ambidexterity. According to the study, there is a need to invest in the two factors that are strongly linked, and to focus these investments on helping university colleges.

The research aims to demonstrate the effect of using the accrual basis on the methods of preparing and implementing the state's general budget. Also, it aims to show the effect of using the accrual basis on the efficiency and effectiveness of the public sector accounting system, and the impact of using the accrual basis on the integrative relationship between the general budget and the public sector accounting system.
The descriptive approach was used to cover the theoretical side of the study by using books, articles, and theses related to the study. For the practical side of the study, the analytical approach was used to analyses the results of the questionnaire that was distributed to the study community, represented by accountants and academics at the University of Mosul.
The research concluded with a set of conclusions. The most important of which is that the use of the accrual basis does not affect the relationship between the general budget and the public sector accounting system. whoever the clear relationship between the components of the accounting system, especially the reports and the general budget reports, may be affected. Therefore, the adoption of the accrual basis requires a restructuring of reports that show the relationship between the accounting system and the general budget. It should also include a statement comparing the planned budget data with the actual result but the comparison which should be on the same basis used in preparing the budget.
It also included a set of recommendations. The most important of which is that the current Iraqi public sector accounting system must be adapted to the International Public Sector Accounting Standards (IPSASs) in line with the requirements of the economic and political environment in Iraq. Also, to activate the role of the state's general budget in allocating public resources, preparing the state’s general budget on the basis of Results would be useful to achieve economic and social goals and reduce waste in the use of public money.

This study aimed to explain the role of accounting information systems in making administrative decisions in commercial banks operating in Salah al-Din Governorate. The target research community consisted of employees in all branches operating in the governorate, numbering (275) employees, due to the small number and the possibility of distributing the questionnaire to all employees. The student used the comprehensive survey method. The researcher applied the descriptive quantitative approach, and the questionnaire was adopted as a tool for collecting data from employees working in Iraqi banks in Salah al-Din Governorate. The electronic form was used to share the questionnaire link with workers in the targeted banks. The data collection process took place in August 2023, and the researcher obtained within During this period, 241 completed questionnaires were completed, and after conducting the data preparation process, the size of the sample suitable for statistical analysis reached 236 observations.
The study used the Statistical Package for Social Sciences, version No. (27), to conduct the process of statistical analysis of the data, where the researcher used the multiple linear regression test to test the research hypotheses and chose simple regression. The most important findings of the research were: the presence of a statistically significant effect of systems Accounting information in making administrative decisions in Iraqi banks in Salah al-Din Governorate, which indicates a positive correlation with a high degree. Based on the results presented by the research, the most important recommendations were as follows: It is recommended that the investigated banks continue their efforts with regard to this high level of administrative decision-making. This high level is the result of many factors and administrative procedures that enabled this high level to be achieved.

The research aims to identify the role of strategic awareness in addressing the marketing chaos of a sample of managers in Iraqi telecommunications companies, and the research problem centered on determining the intellectual and philosophical premises for this perspective at the level of Iraqi telecommunications companies. And for the purpose of achieving the objectives of the research and its assumptions. A hypothetical scheme was developed through which the nature of the logical relationships between the variables of the research and its dimensions was determined, and the researchers used the descriptive analytical approach in order to reach the results, and the questionnaire was as a major tool in collecting data and information related to the field side of the research. Where the Iraqi telecommunications companies (Asiacell, Zain Iraq, Korek) were selected as a field of research through a sample of (180) managers and the forms valid for statistical analysis were (120) forms.
The research came out with a number of results that came identical to its hypotheses, the most important of which were: The existence of a moral link between the dimensions of strategic awareness and addressing marketing chaos in the companies surveyed. Which is a strong positive correlation and at the level of sub-dimensions and was the highest correlation between (administrative awareness and addressing marketing chaos). And these results are explained that whenever the dimensions of strategic awareness are available in corporate management in terms of perception of thought and knowledge flow and sharing it with employees to increase knowledge comprehensively and take into account communication and interaction with them Whenever it leads to strengthening the marketing chaos of Iraqi telecommunications companies.

The research aims to measure the impact of banking digitization on financial strength indicators to test the research problem, which includes: Is there an impact relationship of banking digitization on the financial strength indicators of the banking sectors in the Arab countries of the research sample. And also are their differences in the impact of banking digitization on the financial strength indicators of the banking sectors in the Arab countries? The research sample, for a group of Arab countries (Iraq, Jordan, Kuwait, Bahrain, Saudi Arabia, UAE, Qatar, Oman, Egypt, Morocco for the time period 2011-2021). According to recent developments and the transition to banking digitization that contributed to providing the best banking services and strengthening Indicators of financial strength by testing the impact of banking digitization, (Qi Card X1, electronic payment X2, phone banking services X3, number of Internet users Fixed Effects Model and Random Effects Model. The research concluded that there is a significant positive impact of banking digitization on financial strength indicators, and that banking digitization is considered the most important modern trend towards developing the Arab banking sectors and developing the financial system.

The highlight of this study is in improving the investment portfolio consisting of virtual currencies by applying common programming techniques. In the absence of the underlying currency market developing dynamically, joint programming offers progressive progress, organized and objective, building dynamic activities aimed at maximizing actions or minimizing the number with defined residuals. Because this study is a group of currencies used in circulation and fame in the advanced currency market, the sample exceeded twelve currencies traded in the currency market from 1/1/2019-12/31/2022. The search begins for a comprehensive data set for currencies to find historical forecast data and market trends. And risk factors. Key phone attributes such as experience, skill and diversification must then be taken into account in formulating a linear design model. Possibility to introduce constraints to reflect method constraints, including investment limits, diversification tolerances, and market regulations. The optimization process is performed using relevant financial parameters, allowing the selection of the necessary options that wish to achieve their objectives.
The results of this research contribute to the field of virtual currency investment by providing a framework for how to build a bank. The application of cross-programming provides investors with the importance of diversification among the underlying currency market risks, as there is diversification between multiple and multiple credit scores. Additionally, the study highlights traditional intelligence models' ability to adapt to an evolving market, making them valuable tools for non-traditional investment adaptations.

Today's world is characterized by speed and an increasing ability to innovate. Many phenomena have emerged that have data that require distributions that can accurately model their data, which makes it necessary to generate distributions that have the ability to do so. The research aims to expand the Rayleigh distribution by relying on the Chen-G family as one of those statistical distributions, by merging them together, to obtain a new distribution that we call (Chen-Rayleigh distribution (ChR)) with three parameters. The cumulative mass function and probability density have been extended to study their flexibility and suitability for modeling different types of data. Many of its statistical properties have been studied, such as the survival function, risk, moments surrounding the origin, and missing moments. I used the maximum likelihood estimation method to estimate the parameters of the proposed distribution, and to prove that it has good flexibility that enables it to model data with skewness with different tails, I used two sets of actual data programmed in the R program language, and compared their results with the Kumaraswamy Rayleigh (KuR) and Exponential Generalized Rayleigh (EGR) distributions.).), Weibull-Riley (WeR), Gompertz-Riley (GoR), Marshall Olkin-Riley (MoR), Rayleigh (R.) to evaluate the performance of the ChR distribution, and with several statistical parameters, such as (,--2L, AIC, CAIC , HQIC, BIC, W,A,K-S,P-Value), and through the results, the researchers concluded that the distribution (ChR) has an easy probability density function that can be easily managed and inferred and confirms the flexibility of the distribution, which makes it a candidate for use in several fields and for different phenomena.

Financial architecture is one of the contemporary topics that contribute to increasing the value of banks in the financial markets because they take strategic decisions regarding the structure of ownership, financing, and good governance to confront future crises. However, the feeling of anxiety and psychological and financial pressure of banks when making their choices related to their basic expenses leads to risky financial behaviors such as excessive debt, so they tend to resort to... Negative perceptions, which cause financial difficulties, can increase borrowing costs, and the possibility of bankruptcy. The study aims to know the extent to which financial architecture is used to enhance financial well-being. To achieve this goal, the study relied on the (analytical and standard) approach. Using (E-views 12) and (STATA 14) programs, as well as using historical financial data for the period between 2010 and 2017. Relying on the data issued by the financial reports of (8) private banks listed on the Iraqi Stock Exchange and using financial architecture metrics to measure the bank’s effectiveness and the financial well-being index. The most important finding of the current study is that there is a positive impact of financial architecture to enhance the financial well-being of the banks in the study sample. But the National Bank Al-Iraqi Bank does not have a suitable financial architecture compared to other banks during the study period as a result of the lack of interest in ownership and financing structures, and the bank’s weak financial experience. The study presented several recommendations, including that the management of the National Bank of Iraq must pay attention to the requirements of the financial architecture and achieve the entire system by achieving consensus between the members of the Board of Directors and the Executive Director and not to be isolated in decisions that only achieve personal interest. And to look at the interests of minority shareholders in the same way that their own interests are looked at.

This study aims to measure and analyze the financial safety indicators of Iraqi banks listed on the Iraqi Stock Exchange and their impact on financial stability, Two indicators were taken as a representative of financial safety, which are (asset quality standard, capital adequacy standard), and one indicator was taken to represent financial stability, which is the Altman model. The research sample consisted of (4) commercial banks, and the official financial reports published in the Iraq Stock Exchange were relied on for (9) years and for the period (2014-2022). The (analytical descriptive) method was used to read the data and extract the results of this study, and the data was analyzed using Excel and SPSS programs that were collected through the published budget of the research sample banks. The question revolved around: Do financial safety indicators have an impact on the banking stability of the commercial banks in the study sample?. A set of results were reached, namely: Compared to the international standards of the Basel III Committee and the directives of the Central Bank, the capital adequacy ratios of the research sample of banks are very high, and the asset quality ratios of commercial banks are not homogeneous or close. This is due to: Banks allocate funds from their balances to confront the risks of credit default. The study recommends conducting periodic evaluations of Iraqi commercial banks to assess the stability of the financial and banking sector using overall and multiple early warning indicators, and recommends that supervisory authorities formulate appropriate policies to enhance the stability of banks, and thus Enhancing the stability of the banking sector. Striving to provide the appropriate environment for this and correct deviations when they occur to prevent default and bankruptcy.

The study sought to determine the effect of green marketing practices on customer satisfaction through an empirical study on hotel customers in the city of Baghdad i.e (Babylon Hotel, Baghdad International Hotel, Taj Hotel). The problem of the study is that the green or environmentally friendly practices applied in the hotel industry around the world are constantly evolving, as hotel customers are becoming more aware of environmental issues and demand products and services that not only meet their needs but are also environmentally friendly. In this context, data was collected by applying a questionnaire to 389 clients staying at Babel, Baghdad International and Taj Hotel in Baghdad, Iraq. Descriptive analysis, factor analysis, and multiple linear regression analyzing were used to analyze the data. The study concluded that energy saving, air quality management, water saving, recycling and waste management have a significant impact on customer satisfaction in hotels.

This study aimed to analyze the reality of pomegranate production in Diyala Governorate - Iraq for the season 2022 using the Cobb-Douglas function model, with the aim of achieving optimization in production through the Lagrange method. The production function it estimated for a sample of pomegranate orchards, the function included production, as a dependent factor and each of labor, capital, and area are independent factors. The optimal combination of productive factors that achieve the optimal production volume reached (6.985) tons / hectare in the short-run. The total cost function was also estimated, including the optimal production volume in the long- run, which reduces costs, reaching (30.8) tons / hectare, which is achieved by exploiting the optimal area of the orchard, which amounted to (32.667) hectare. While the long-run profit-maximizing production reached (21.077) tons/hectare, it was recommended to use the optimal combination of production factors that have been reached, which achieve optimal production that reduces costs, and then increase the areas planted with pomegranate trees in the long-run in the study region.

This study aims to clarify the concept of accounting disclosure for intellectual capital, by clarifying the nature of accounting disclosure for intellectual capital and its components, and its impact in increasing the value of the companies in the Jordanian business environment, to assist financial reporting users in making rational decisions. The researchers adopted both the descriptive approach and the analytical approach to achieving the objectives of the study, and a field study was conducted in the Jordanian environment through a survey of the opinions of a sample of financial analysts in the 5 brokerage firms. SPSS software was used to analyze the data collected based on Mathematical averages, standard deviations, probability value (sig.), And (One-Sample T-Test) were used to test the hypotheses and to achieve the study goal. The results of the study showed a statistically significant role for the accounting disclosure of intellectual capital in its three components (structural capital, relationship capital, and human capital) in maximizing the value of the company in the Jordanian business environment.

The basic objective of this study is to evaluate the effects of Net Profit Ratio (NPM), Gross Profit Ratio (GPM), and return on Assets (ROA) on the compound annual growth rate (CAGR) Growth Rate of the Iraqi Industrial Sector for the companies listed on the stock exchange (ISX). Among the companies listed on the Iraqi stock market, only 10 in the industrial sector were accepted for their accurate annual reports. Application of sampling techniques for the period 2011-2020. The study used Sample panel data of regression data and quantitative descriptive methodology, using SPSS-26 to process the data. The results of the study have clarified that the growth rate of the compound annual growth rate (CAGR) is positively influenced by Net Profit Margin (NPM), but significantly. The growth rate of compound annual growth rate (CAGR) has no significant impact due to the Gross Profit Margin (GPM). The compound annual growth rate (CAGR) is significantly affected by the return on assets (ROA). In the industrial sector listed on the Iraqi Stock Exchange (ISX) for the period (2011 to 2020). 30.6% of the independent variables influence the Compound Annual Growth Rate (CAGR) growth rate of the dependent variable.

This paper explores employee engagement in IT companies in Iraq. The current research measured employee engagement and its influence on organizational effectiveness and suggested ways to improve it via employee engagement. Empirical research requires quantitative data collection and analysis. The research was survey-based. Structured questionnaires were employed to collect data for the examination. To meet the study's aims, primary and secondary data were collected the preliminary data gathered from 265 employees working in IT companies in Iraq. Journals, books, and websites provided secondary data. The researcher used correlation and regression analyses to analyze the data. The results reveal that work environment and organization culture are significant factors of employee engagement that affect organizational effectiveness. The results outcomes will shed light on employee engagement and organizational effectiveness. The study's results would also assist firms design programs and techniques to increase organizational effectiveness. Although, it’s important to provide additional support for new employees in these information technology organizations by their supervisors during the process of adjusting to the work environment for the first time.

The study aimed to clarify the impact of the existence of accounting information systems to activate digital transformation, and to determine the extent of institutions’ response to the application of accounting information systems represented by digital transformation. The study dealt with a sample of employees in Iraqi banks. A questionnaire was used to collect data, and 150 survey lists were prepared and distributed to the research sample, then analyzed using the (SPSS) program.
The study concluded the necessity of applying digital transformation technology in banking institutions because of its role in developing work tools and methods and improving performance, which is reflected in the quality of banking services provided to customers and gaining the confidence of investors.
The study recommended adopting digital transformation because of its contributions to providing banking services to customers and making them accessible to all segments of society easily and in the shortest possible time without the need for individuals to be present in bank branches.