AL-Anbar University journal of Economic and Administration Sciences

The world witnessed a wide interest in some economic and social issues at the end of the twentieth century, the most important of which is the phenomenon of poverty, which is a familiar and common phenomenon for all peoples, civilizations and societies in all ages. Many problems have combined to the problem of poverty in Iraq, including economic, social and political ones, such as wars and economic sanctions and the deterioration of some sectors in the country .
The study reached a set of conclusions, including that one of the most important reasons for the spread of poverty in Iraq is the successive wars on the country, and economic sanctions, and thus lower economic growth rates and income levels.
The most important recommendations recommended by the researcher is the establishment of government institutions specialized in poverty affairs, one of the most important of which is to provide financial and technical support, collect information and data on individuals who are below the poverty line, in addition to preparing a national strategy to combat unemployment and poverty.

The study dealt with the impact of small projects in alleviating poverty and unemployment in Sudan for the period (2014-2020) - an applied study of the case of Ebdaa Bank for microfinance, the problem is the increasing severity of poverty and unemployment in general and in the countryside in particular, which requires searching for ways and mechanisms to address it, and microfinance is one of the most important ways to address poverty and support economic and social development, and it assumes that there is a statistically significant relationship between the financing granted by Ebdaa Bank and poverty and unemployment alleviation in Sudan, and the study followed the method of analysis Descriptive, The most important results are that there is a statistically significant relationship between the microfinance granted by the grantee from Ebdaa Bank and poverty alleviation with a mean of (4.04) according to the five-year card scale, and there is a statistically significant relationship between the microfinance granted by the grantee from Ebdaa Bank Unemployment rates with an average of (4.04) according to the five-year card scale, and there is a statistically significant relationship between the success of microfinance projects and the procedures associated with granting and providing it from Ebdaa Bank for microfinance with a medium of (3.43) according to Scale for the pentagonal card,The most important recommendations are to pay attention to the microfinance sector and make it an effective development characterized by characteristics, the most important of which is reaching millions of people, especially the poor, to alleviate poverty and support economic and social development in Sudan, increasing the financing ceiling by the Central Bank in line with the high increase in inflation in 2019 and 2020, with the abolition of government fees and taxes to ensure the continuity of projects and increase their size and productivity, Increasing the volume of financing provided by the bank while reducing monthly installments, developing capabilities and skills, and providing marketing for the production of projects, including linking agricultural products to crop markets spread in the states

The research aims to explore the level of flexibility in the current accounting concepts and applications related to measurement, by examining and scrutinizing the flexibility available in the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), and determining whether this flexibility represents a factor of strength or weakness for the accounting product. For the purpose of achieving the goal of the research, work has been done in two directions: the first is focused on flexibility in choosing the basis of accounting measurement based on accounting and non-accounting factors (environmental factors) by the accounting entity, and the second is centered on the nature of information provided by the specific measurement basis and the various decisions it serves.
The research concluded that the inherent flexibility in accounting concepts and applications related to measurement can work to improve the quality of accounting information by providing a high level of honesty in presentation, and make accounting information more comparable, especially when you invest that flexibility for the purpose of achieving the basic goals of accounting, and thus represents flexibility strength factor. On the other hand, when this flexibility is used to achieve the self-purposes of the entity and its management, flexibility will become a tool used to distort accounting information and perhaps contribute to misleading users, and thus flexibility is a factor of weakness .

The reason for the interest in professional specialization is the great competition in the profession market, as this competition prompted all its employees to take care of all the ways that enable them to upgrade their services provided to ensure the continuation of work in the future, so the research aimed to explain the role of professional specialization as a professional method in enhancing the reputation And the reputation of the audit office and testing whether this method has a role in improving the reputation and reputation of the audit office, The research dealt with auditors who are licensed to practice the profession as a community for the study, while the research sample consisted of a specific group of these auditors working in auditing offices and companies licensed to practice the profession. It was valid for analysis, and (10) forms were excluded because they were not valid, while the non-returned forms amounted to (12) forms. The researchers adopted the statistical program (spss) to analyze the data and access the results, where several results were reached, the most important of which is that professional specialization has a significant and clear role in improving the reputation and reputation of audit offices. As one of the modern strategies to improve the auditing profession.

The aim of the research is to know the impact of human resource management practices represented by its dimensions (attraction, training, employee participation in decision-making) in achieving job satisfaction with its dimensions (incentives, promotion), at the Iraqi University - College of Administration and Economics. In order to achieve the objectives of the research, a questionnaire consisting of (25) questions was designed in order to collect primary data from the research sample. The community consists of associates in the College of Administration and Economics, including administrators and employees. The questionnaire was distributed to a sample of (45) individuals, which were collected and analyzed using the spss statistical program using a number of tests. The research concluded that the level of human resources management practices in general came at an average level, as the participation of workers in decision-making ranked first in terms of importance and at a high level, then the rest of the roles at a medium level (training and recruitment). As for achieving job satisfaction, it came at an average level. The most important recommendations are activating the participation of workers in decision-making and encouraging them to take the initiative through the motivation provided by the dean of the college in terms of meeting with administrators and employees periodically to find out their demands and needs to raise their level of job satisfaction

The research aims to test the effect of human resource agility as an explanatory variable on creative performance as a responding variable. At the University of Anbar, the descriptive analytical approach was adopted in the completion of this research, and the research community included all faculty members, and data was collected from (276) respondents representing the research sample, represented by: (Dean, Associate Dean, Head of Department, Department Rapporteur, Division Officer, Unit Officer, Teaching), a stratified proportional random sample in all the formations of the University of Anbar, by adopting a questionnaire that included (60) items, through a set of appropriate statistical methods (arithmetic mean , standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, and multiple linear regression coefficient), and the results showed the validity of the hypotheses that there is an effect of human resource agility in creative performance, which indicates the active role of human resource agility in influencing creative performance at the University of Anbar .

Current research sought to identify the extent to which digital transformation can be used as an entry point to improve manufacturing performance at Badush Cement Plant, The objective of this research is to provide a theoretical framework based on the digital transformation associated with the Badush Cement Plant, the dimensions of manufacturing performance and the testing of correlation and effect relationships between the research variables by distributing 50 resolution forms, These questionnaires were analyzed using the statistical program SPSS.Ver-28, and a number of conclusions were then drawn, the most significant being that the assumptions made in the research were correct by establishing a significant correlation between the research variables, In addition, the significant impact of a significant effect of digital transformation on manufacturing performance dimensions ,This in turn reflects the interest of the researched company to adopt these dimensions and the compatibility of the nature of the company's work and research variables, and a number of suggestions have been presented, the most important of which is "spreading the concepts of digital transformation and dimensions of manufacturing performance among individuals working in the surveyed company, by working on the establishment of training courses and campaigns in this context with the aim of promoting and consolidating digital transformation and dimensions of manufacturing performance", which may lead to raising the level of interest in manufacturing performance in the company.

The current research aims to know the impact of moral leadership through positive psychological capital, by studying ethical leadership and its dimensions (personal traits, administrative qualities, teamwork, human relations) through positive psychological capital by studying its dimensions (optimism, hope self-efficacy, flexibility). And due to the importance of the research as it discusses two very important topics (moral leadership and positive psychological capital), a hypothetical scheme was developed that defines the nature of the relationship between the two variables, and in order to reveal the nature of this relationship, hypotheses that were tested statistically were formulated. The research community consisted of directors of higher and middle administrations in the province of Baghdad, districts and sub-districts, and in order to collect data, a questionnaire for variables was developed, as (174) questionnaires were distributed to managers in Baghdad province, and (147) were retrieved, i.e. (60%), and the researcher approved The use of a number of statistical techniques within my programs (AMOS.V24, SPSS.V26) such as (the arithmetic mean, standard deviation, coefficient of difference, relative importance, simple linear regression, and path analysis to process the collected data to reach the results to achieve the goal, and they were the most important The results of the research are that the dimensions of moral leadership have a direct, positive effect with significant statistical significance on the positive psychological capital in the public and local administration of Baghdad Governorate, and this effect is caused by all the variables, and the current research came out with a set of recommendations, the most prominent of which is (the need to devote a culture of moral leadership and positive psychological capital Within Baghdad Governorate at all administrative levels of the departments associated with it

The research aims to show the role of organizational loyalty in supporting the information security management in the Central Bank of Iraq / Mosul Branch, as the research relied on the questionnaire form as a tool for data collection, and (70) forms were distributed to the employees of the bank, and the data was analyzed using the program (SPSS) and finding frequencies, percentages, the arithmetic mean, and the standard deviation being tools for describing the research variables, as well as finding correlations between the research variables and using the simple linear regression model for the purpose of testing the research hypotheses. One of the most important conclusions of the research is that there is a strong desire among the employees to stay in the researched organization, defend it and attempt to achieve its goals. The research presented proposals, including reviewing information security policies and procedures periodically, and keeping abreast of recent technical developments with regard to information security, by paying attention to research and development in the field of dealing with the information systems environment by providing the latest protection software, designing and developing the database in a way that provides protection for information in it. from any dangers or threats

The study aims to identify the levels of deception that marketers can adopt through websites in the city of Mosul, especially with the expansion of electronic marketing in various sectors. Where the main problem of the study revolves around the suffering of customers from the problem of mismatch of the specifications of the goods that they shop online with the actual goods that they actually get. In studying this problem, the researcher relied on the opinions of a sample of students of the Management Information System Department / College of Administration and Economics at the University of Mosul, specifically in the clothing sector. The questionnaire was used to collect field data for the study. As for the most important conclusion reached by the study, it is that most customers have a problem with the specifications and quality of the goods that they get, which differ from the specifications announced on the websites. The researcher presented a set of proposals, the most prominent of which is the importance of the existence of laws and legislation that preserve the rights of the customer and hold accountable the violators of these laws.

The research aims to find out the extent to which Lulu'at Al-Bakhit General Trading Company owns the blue ocean strategy and to determine its most influential levels in the proactive orientation of the market, The current research adopted the descriptive approach based on the questionnaire as a tool for collecting data on the research variables, The research problem is represented by the weak adoption of most companies to create new markets of their own that competitors cannot imitate, and this is reflected in their proactive approach, The research sample included (40) managers in the researched company, and the research relied on two main hypotheses to measure the correlation and influence relationship between the research variables, The ready-made statistical program (SPSS V.23) and (AMOS V.23) were relied upon to analyze the data.
The research reached a set of conclusions, the most important of which is that after exclusion, it has the weakest correlation with the proactive orientation of the market. The reason for this may be due to the presence of some complications in promoting purchase orders by customers to obtain new products and services, or there may be a weakness in the company's ownership of a strategy an occasion to turn to in times of crisis, Which recommends the need to direct the company's attention to the exclusion of routine complications when promoting purchase orders for the products it offers, by getting rid of products that do not comply with future plans and unimportant operations in them.

The research aims to explore the business model concept as a recent emerging . Business model is defined as the tool that create value organization and captures it , it doesn't matter if the organization is public or private ,and doesn't matter if it is a profit organization or not. All organizations have business models . Business model has three dimensions ( create value , value preposition and value capture). These three dimensions are summary of nine main components of business model : costumers , costumers relationships , value preposition , main activities , main partners , channels , main resources , revenue sources and cost structure . The research depended the descriptive analytical method , theory studying , Then produce several of conclusions and suggestions that could be the way to stimulate Iraqi organizationsleaders and achieving value.

The current research aims to determine the role and the relationship of association of a group of dimensions represented in creating ideas, solving crises and work obstacles, teamwork in implementing ideas, and creating strategies for teamwork, in the development of human resource management from the point of view of male and female teachers affiliated in vocational schools in Nineveh Governorate for the academic year (2022-2023). To achieve the objectives of the research, a scale containing (44) questions was prepared and distributed to the research sample, which included 160 respondents. This research depends on the methods of descriptive analysis and statistical analysis, and the intellectual dilemma of the research is embodied in the search for answers to a set of questions, including:
What is the relationship between career creativity and the development of human resources management in the vocational schools in Nineveh Governorate? What is the opinion of the faculty members affiliated in the vocational schools in Nineveh Governorate about career creativity in its various dimensions? What is their opinion of the direction of the vocational schools in Nineveh Governorate towards the development of human resources management?
The results of the description and statistical analysis were able to come up with a set of conclusions, namely that male and female teachers affiliated with the vocational schools in Nineveh Governorate have a medium-level opinion of 63.2% towards job creativity, and they also have a medium-range opinion with a percentage of 59.4 towards the development of human resources management. The results of the research showed that there is a direct relationship between the variable of career creativity in its various dimensions (creating ideas, solving crises and work obstacles, teamwork in implementing ideas, creating teamwork strategies) and the development of human resources management at a confidence level of 99%.

The study aimed to determine the reality of the connected strategic capabilities represented by its various types in building the modern university and developing its leaders in order to survive, as the most prominent centers that enrich the environment with its productions. To achieve the aim of the study, the University of Mosul was chosen as a field of study as a suitable community, and its administrative leaders were selected as a sample reached (323). The study adopted the descriptive analytical approach and a number of statistical methods included in the statistical program (SPSS V 26), which produced a set of results, most notably that the connected strategic capabilities have a significant contribution to the development of the university and its leading cadres, and affecting them. The study
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concluded that the university should be adopting connected strategic capabilities, assets, processes, and relationships in order to achieve stakeholders' performance expectations, which increases its ability to create a place for itself through which it can face environmental disturbances and changes. As for the most prominent findings of the study, it is the need to strengthen the connected strategic capabilities to be able to take its role its position in society and its development.

The current research seeks to test the impact of organizational rigidity in its dimensions (adaptation and change, diversity, creativity, experience) on the effectiveness of crisis management represented by (speed of response decision, communication and information flow, mobilization and mobilization of materials), and the research relied on the questionnaire tool as a main tool in data collection The research has adopted the analytical descriptive approach, which was used to enhance and support the concepts of the research. The University of Mosul, represented by a group of deanships of scientific colleges, was selected. The research community reached (350) employees, from whom a random sample was chosen by (164) employees at various administrative levels. With academic achievement from a diploma or above. The research sought to test a number of hypotheses related to the influence relationships between the research variables, and in order to process data and information, many statistical methods were used, most notably (frequencies, percentages, arithmetic mean, standard deviation, and others), and the most prominent results of the research are that there is a significant effect relationship For organizational solidity in the effectiveness of crisis management, the research concluded with a set of recommendations, the most important of which was the need to pay attention to organizational solidity that enables administrative leaders to activate the participation of all academic departments, train them on skills and perform procedures during crises.

The current research seeks to know the impact of digital citizenship dimensions (Educate, Respect, Protection) in enhancing business intelligence in Iraqi telecom companies, as the research field is represented by Korek Telecom Company for mobile communications in Nineveh Governorate, and the research community included all individuals working in the company at various levels administrative, as a random sample was selected from the community, the size of which was (222) individuals. The analytical descriptive approach was also relied upon for its suitability for the details of the research, and using the electronic questionnaire form designed according to (Google) models, the field side data was collected from the research sample, as this data was analyzed using the statistical package for social sciences (SPSS-V25) with regard to describing the sample members. The program (AMOS-V25) used to test the hypotheses. The research reached a number of conclusions, the most important of which is the existence of a positive moral impact relationship of digital citizenship in business intelligence, and the reason may be due to the company\'s quest to collect data from different sources and try to convert it into useful information for decision-making. Through the success of most of its marketing and production, decisions related to the use of business intelligence techniques. The research recommended the need to raise the levels of digital citizenship among individuals working in the company by benefiting from the experiences of international organizations, because of this\'s great affect in enhancing business intelligence.

The research aims to achieve two goals: identifying cloud computing, block chain and big data technologies that have the greatest impact on the continuous audit process, Determine what digital transformation technologies are and the characteristics of their use, And I rely on a main hypothesis that the use of digital transformation techniques leads to the activation of continuous auditing, The research seeks to answer several questions, the most important of which is whether digital transformation techniques have a role in activating the continuous audit process?, On the practical side, the role of digital transformation in activating continuous auditing has been tested, This was done through the use of the questionnaire form, which was distributed electronically to a number of accountants, academic auditors, and professionals, which numbered (50) questionnaires distributed as a random sample, and (32) questionnaires were answered, The statistical program (SPSS) was used to reach the conclusions, Several conclusions have been reached, the most important of which are: Cloud computing, block chain and big data are among the most important digital transformation techniques affecting the auditing profession, These digital technologies improve and develop the quality of financial reports by raising both the features of relevance and reliability, And the increase in the quality of accounting information, The research also recommended a number of recommendations, the most important of which are: If auditors want to remain in their jobs as an effective and important factor, they must keep pace with and respond as quickly as possible to digital transformation techniques, And work seriously on developing their skills, as well as acquiring additional skills to deal with its variables.

The is research aims to find out the levels of electronic human resources management that have the most impact on work pressures. the Institute of Management /Al Rusafa is chosen as an area to conducting the field side of research through a sample of (32) managers and employees in the departments affiliated with the institute. The research is problem revolves around the existence of challenges facing the researched organization. It is represented by the weak infrastructure, which requires the availability of an administration capable of applying electronic human resources management practices to reduce the work pressure of its employees. The questionnaire is used as a main tool of collecting data and information, and based on some statistical methods represented by (arithmetical means, standard deviation, coefficient of variation, correlation coefficient, and multiple regression analysis) based on the ready-made statistical programs (SPSS V. 23, AMOS V. 23), The electronic performance evaluation at the institute led to an increase in work pressure, and this is clear through the relationship and influence between each of them, which indicates that the electronic performance evaluation process is limited to the use of electronic forms, while the rest of the activities are done in paper form, and this in turn increases the pressure on the employee In his work. The research recommends the need to adopt electronic databases that allow reference to them during and after evaluating the performance of employees and allows electronically filling out the evaluation forms by the employees themselves and not by the direct manager, and this in turn relives work pressure.