Journal of the College of Education for Girls for Humanities

The current study aims to demonstrate the role of diplomacy among faculty members in managing diversity for the student sector. The study aimed to identify and select this role at the University of Mosul, which was the community for the current study. Its sample was a random sample of faculty members, which amounted to (40) instructors. The current study also relied on a set of main variables represented by diplomacy as an independent variable that explained the sub-variables (keeping up with situations, acting proficiency, ability to adapt to new developments, acting in a way that satisfies others). The dependent variable was determined by diversity management, expressed by the variables (understanding cultural differences, employing different communication channels, absorbing misunderstandings, taking into account individual differences). The study adopted the descriptive analytical approach and employed a number of statistical tools (frequencies, percentages, arithmetic means, standard deviations, analysis of variance). The current study reached a set of conclusions, the most prominent of which is the existence of significant statistical differences between choosing the role of diplomacy and diversity management at the level of the study sample.

The study aims to adopt the three-dimensional strategic perspective for the purpose of addressing organizational obesity through the application of e-governance in the institution under study. The sample size is 161 employees. Through the data results, it was possible to calculate all the necessary and estimated changes in Najaf International Airport in the event of applying e-governance at the airport and addressing organizational obesity through the three-dimensional strategic perspective, and to provide the government institution through practical results with results, hypotheses, conclusions and recommendations and to give more knowledge that is appropriate for Najaf International Airport. The results of the study indicate that the process of applying e-governance can address organizational obesity through the three-dimensional strategic perspective, as well as the importance of the study because there is a scarcity of previous studies on the subject of organizational obesity and an attempt to determine the knowledge of the relationship between the study variables (e-governance, organizational obesity and the three-dimensional strategic perspective).

Purpose: The purpose of this research is to diagnose the statistical relationships between the quality of work life as an independent variable and cognitive deficiency as a dependent variable, in universities and scientific departments from the point of view of teaching staff at Shatt al-Arab and Iraq private universities, in order to reveal the prevailing reality and try to compare it with its counterparts from Western and Arab universities in particular, and to identify the most important factors and requirements for advancing to the required scientific level.
Research design: The research included the exploratory descriptive case where data were collected on the variable of quality of work life and cognitive deficiency, for a sample of teaching staff at Shatt al-Arab and Iraq private universities, numbering (70) instructors, and the researchers used a package of various statistical tools to analyze and process the data by adopting the program (SPSS), where the data were collected through the questionnaire prepared for this purpose, in addition to the interviews conducted with the research sample in the private universities studied.
Results: The results of the statistical analysis showed that the research hypotheses were achieved in the presence of influential relationships between the research variables, as it became clear that the variable of quality of work life is one of the positive variables for permanent and temporary teachers, as it indicates the existence of opportunities for growth through environmental encouragement for research, seminars and conferences that enhance their skills and achieve adherence to the constitutional principles of the educational institution to achieve the positive role of the quality of educational work life, to generate the ability to confront the threats of the emergence of cognitive deficiency. In return, the research presented a set of recommendations based on the results that emerged from it, including the integration of new teachers with those with experience to benefit and involve them in specialized committees in order to enhance their specialized capacity such as promotion committees and the like.

The purpose of this research is to shed light on the six thinking hats and their role in achieving high performance by focusing on the characteristics of these hats. The research included clarifying the concept of the research variables, which are the six thinking hats, their patterns, and the importance of using them as they represent a mature framework in the twenty-first century and represent the independent variable. The second variable, represented by high performance, is the dependent variable. The researcher sought to prove the relationships between the two variables by setting hypotheses and testing them in his current research. The data were obtained from a sample of (113) employees from the original research community of (160) employees working in the General Directorate of Education in Babylon Governorate. This data was collected from primary sources of information using the research tool. The returned tools were analyzed using statistical programs (SPSS.V.21), (AMOS.V.21). One of the most important results reached by the research is that achieving high performance means the survival and renewal of the researched directorate and is not limited to it, but the survival and renewal of the educational system for the (social, environmental) system surrounding the directorate and that the effective establishment of high performance begins with the strategic vision based on the six thinking hats. An organizationally advanced general directorate is built. The research recommended that it pay attention to cognitive capabilities through which it can respond to the rapid changes occurring in the external environment, and to hold scientific seminars and specialized conferences and conduct study circles and workshops for workers to guide them on the negative effects of disrupting public order, and the need to conduct more research and studies by researchers to know the concepts addressed by the research in more detail

Corruption is an international phenomenon with broad roots that takes on multiple dimensions, as it includes several factors that cannot be distinguished between them, and this phenomenon varies from one country to another. Corruption can be defined as the failure to apply the law of the country concerned in corruption and thus the failure to perform the duties assigned to the employee in the public sector in order to achieve private financial gains. There are several reasons for the emergence of the phenomenon of corruption in Iraq, the most important of which were the reasons in light of the fight against corruption, the corruption incidents mentioned in the reports of the US Inspector General in 2004 after the end of the term of the Coalition Provisional Authority in Iraq, in addition to the weakness of religious restraint in light of the effects resulting from the phenomenon of corruption on the Iraqi economy, as Iraq did not enter the table of corruption perceptions in the world until after 2003, as a result of the lack of access to sufficient information under the rule of the defunct regime. Which led to its exclusion from the global Corruption Perceptions Index in its annual reports, and therefore corruption has spread in all sectors of the Iraqi state, most notably the leading oil sector, which was exposed to the theft of its revenues, in addition to the failure to invest the quantities of natural gas burned accompanying oil during the study period 1980-2016, which made it at the bottom of the corruption index of Transparency International to be one of the most corrupt countries in the world.

The research aims to determine the nature of the impact between bank credit as an independent variable represented by bank credit granted to the industrial sector and the growth of the industrial sector as a dependent variable represented by the industrial gross domestic product.
The problem lies in knowing the role of bank credit for the research sample banks in the growth of the industrial sector. To answer these questions, the research tested a sample of Iraqi commercial banks for the period (2008-2016). The researcher relied on the financial data for cash and contractual credit for the research sample banks issued by the Central Bank of Iraq through annual bulletins and on the industrial gross domestic product issued by the Central Statistical Organization. After that, the researcher tested the research hypotheses related to the correlation and impact relationships between the research variables, to reach the required objectives using the statistical program spss.v22.
The importance of the current research is that it is applied in an important and vital economic sector, which is the industrial sector, as industry is the pulsating artery of all economic sectors due to its important role in the process of producing industrial goods necessary for daily life. As for the practical results, the research concluded that there is a significant relationship between the industrial credit of the two banks (the industrial and the Iraqi investment) and the industrial GDP, while there was an insignificant relationship between the industrial bank credit of the banks (Rafidain Bank, Rashid Bank, Baghdad Bank, United Investment Bank) and the industrial GDP. The current research recommends that the banks in the research sample review their plans and strategies and put industrial growth as a priority, as well as urging the Central Bank to direct all commercial banks and financial institutions to support and stimulate the growth of the industrial sector by providing soft loans or easy-to-repay loans with medium and long-term terms aimed at achieving good and high rates of growth, and the necessity of following up on the control of the amounts of loans granted and determining the extent of their use in the projects for which they were allocated.

The general objective of this study is to identify the importance of employing e-business management strategically in achieving administrative reforms. The study relied on the descriptive inferential approach through the opinions of a sample of employees of the faculties of the University of Kufa. The study adopted within the conceptual framework the topic of e-management as one of the modern topics as an independent explanatory variable, and administrative reform as a responsive variable. The analysis was conducted by adopting a set of statistical tools that are consistent with the objective of the study. The statistical package (SPSS V.23) and the structural building program (LISREL v9.30) were adopted. The research included a number of conclusions: the most important of which is that the shift towards e-management in business management would contribute effectively to reducing effort, time and work flow, which contributes to achieving administrative reforms. The research presented a set of recommendations based on the results that were reached.

This study is standard Which dealt
with the relationship between public
liquidity and the gross domestic
product Of great importance The
reason for this Back to Effects of
public liquidity On some variables of
economic stability And thus
influence the level of economic
activity , They are aimed at Analysis
of developments in public liquidity
and its components in Iraq And
factors affecting it And the extent of
their impact on some
macroeconomic variables , Through
the control of the monetary authority
represented by the Central Bank of
Iraq On the volume of public liquidity
to increase the gross domestic
product , Through indirect monetary
policy instruments, the central bank
has managed to control public ,
Which can influence the variables of
economic stability liquidity, Thus, the
impact on the gross domestic
product. The study hypothesized
that there is a significant relational
relationship between the general
liquidity and the gross domestic
product, This is what proved the
standard tests, and the most
important findings of the study, the
existence of a positive relationship
between positive liquidity and its
components and the growth of GDP
, Through this relationship, monetary
authority can influence these
variables to GDP .

The aim of this study is to
demonstrate the effectiveness of
using the resource consumption
accounting system to reduce the cost
of the product as one of the
advanced approaches to allocating
costs. Because of the large
competition of companies in the
market, cost control becomes an
essential part that helps managers
make cost-cutting decisions in order
to achieve greater corporate
profitability. This study talks about the
new cost-accounting model RCA, the
cost management approach that
combines German cost accounting
and activity-based cost accounting
(ABC). This system provides more
accurate and reliable data that lead to
more effective planning, control and
performance evaluation. The use of
this system in the Iraqi industrial
companies is an important step in
improving the accuracy of measuring
costs and thus reduce the cost of its
products and achieve competitive
advantage. The study was applied in
the Babel tire factory, one of the
factories of the General Company for
Rubber Industries and Tire

The research aims to study and analyze the accounting dimensions of corporate governance mechanisms and sustainable development, and to show the nature of the impact of corporate governance mechanisms on the reality of reporting on sustainable development elements for a sample of banks listed on the Iraq Stock Exchange and the Arab Islamic International Bank, as it prepares sustainability reports that are consistent with the research period for the Iraqi banks, the research sample. To achieve this goal, corporate governance mechanisms represented by (disclosure and transparency, size of the board of directors, ownership concentration, administrative ownership, opinion of the external auditor) were used as independent variables, in addition to relying on the Global Reporting Initiative (GRI) indicators concerned with reporting on sustainability, as they are the latest in this field, which was considered a dependent variable for the selected research sample and for a time series extending from (2013-2016). The researcher relied on the statistical program (SPSS) to analyze the data and reach the results as a test of the simple linear regression coefficient, the arithmetic mean, the standard deviation, the highest value, the lowest value, and the Pearson correlation coefficient.

The purpose of this study is to find the factors affecting the liquidity of listed companies in Iraq and Amman Stock Markets. It was applied to a sample of 20 companies consisting of (10) Iraqi industrial companies and (10) Jordanian industrial companies. The study concluded that there is an inverse relation between the size of the company and the return on assets and profitability of the stock with the indicator of cash readiness (Y2) and (-13.74) and (-0.28) and (3.94), respectively. The other factors purge have a direct relationship with the percentage of readiness of cash, this with regard to Iraqi companies. As for Jordanian companies, the liquidity ratio is negatively affected by working capital, debt ratio, return on equity and earnings per share. The size of the company and the return on assets are also positively affected. As for the cash-ready ratio (Y2), it is positively affected by a direct relationship with the working capital, the size of the company and the return on assets. It also has an inverse relationship with respect to both debt and return on equity and earnings per share

The study aimed to explore the relationship between workplace abuse through its dimensions [work-related violence, personal violence, and physical violence], and organizational citizenship behavior with its five dimensions [altruism, conscientiousness, sportsmanship, courtesy, voluntary participation]. The mediating role of psychological climate was tested with its dimensions [supportive management, role clarity, contribution, appreciation, self-expression, challenge] in the relationship between the two variables. The primary health care sector in Kufa city was chosen as a community to conduct the study, which consisted of 10 health centers, with a sample size of (257) individuals working in the aforementioned centers from doctors and doctors' assistants. The study found that there is an inverse relationship between workplace abuse and organizational citizenship behavior, and that psychological climate mediates this relationship.

This study examines the effects of inflation on Asiacell's revenues in the environment (Iraq), and it turns out that the expected return required for the company is not always linked negatively to the rate of inflation, but the high inflation rates in some circumstances linked to a real increase in the value of assets. If inflation raises the real price of consumption enough, it may end up customers or dealers with the company to convert the real purchasing power from one company to another, until the company offers the best offers to attract them or reduce prices with better services to increase the return,Asiacell) in Iraq and for the period 2007 to 2017 to know the effect of the rise and fall in inflation rates on the company's revenues were analyzed and it was found that the correlation of inflation during this period with the expected return is inversely correlated, and with the return required directly linked and ended the research a set of conclusions and recommendation.

This research aims to shed light on the lean manufacturing system, which is the starting point for the adoption of the research project, which was the intellectual and applied gap in the subject of the lean manufacturing system, which is one of the methodologies and initiatives of the field of production management and operations. And the problems of knowledge in the subject of the system of industrialization and its role in enhancing the ability of the Organization to improve the performance of its work with similar organizations in the environment, and where the laboratory was selected Kufa field for this research, one of the laboratories of the Ministry of Industry and Minerals. Finally, is it possible to explain the improvement in the performance of the Organization's operations in terms of the level of adoption of the agile manufacturing system and what factors affect their efficiency in industrial organization

The study dealt with measuring the level of profit quality in Iraqi commercial banks listed in the Iraq Stock Exchange, and its impact on the economic decisions of investors. The researcher used the cash approach model to measure profit quality, and the statistical analysis program SSPS to test the impact of profit quality on investors' investment decisions, relying on financial data, and observing the trading volume of the research sample banks from 2013 to 2016. The study community consists of all Iraqi banks, numbering (24) banks, where a sample suitable for the purpose of the study was selected, with a size of (11) banks that meet the study conditions. The results showed that there is an acceptable level of accounting profit quality in the financial statements of the research sample banks. The results also revealed that there is a positive relationship between accounting profit quality and trading volume in the Iraq Stock Exchange. It recommends that the Iraq Stock Exchange adopt an indicator to measure profit quality, and educate investors on the importance of profit quality in their economic decisions.

The research dealt with the development of the government accounting system in the Directorate of Education in Najaf Al-Ashraf, where the research problem was represented in that the government service units use an old and undeveloped accounting system that does not keep pace with modern scientific methods, as it was established since the establishment of the Iraqi state and was not accompanied by a noticeable change that meets the needs of the beneficiary parties, and the ineffectiveness of this system in terms of control and implementation of financial regulations and procedures and the existence of an unsuitable work environment and unqualified human cadres that use the available resources. The accounting information system also plays a role in the success of the economic unit, whether it is profit-oriented or non-profit-oriented. This study aims to shed light on the accounting system in the General Directorate of Education in Najaf Al-Ashraf Governorate and the possibility of developing proposals to ensure improving its performance and increasing its ability in accounting and administrative control and evaluating the performance of workers in all units. The importance of the research appears through highlighting the role that an effective accounting information system can play in controlling and evaluating the performance of government service units and measuring the cost of their services, in light of the absence of the profit factor as one of the important indicators for evaluating the performance of government units. The research concluded that the accounting system and the information system do not keep pace with environmental changes and modern developments, as this system is old compared to the modern technologies and practices used. One of the most important recommendations is to develop an organized and studied plan for the purpose of preparing training programs to develop employees, which leads to raising their level of performance in the field of accounting, auditing and technology work, in order to keep pace with the development taking place in these fields and thus the development in information systems.