Tikrit Journal of Administrative and Economic Sciences

The research aims to identify audit culture, the importance and requirements for its use in economic units, and the role of internal audit in auditing organizational culture in order to enhance internal control and risk management and add value to the economic unit, as well as knowing the relationship between organizational culture, control and risk management. To achieve these goals, the researchers relied on the descriptive approach. Analytical, through a checklist to collect data for a number of Baghdad Municipality employees. One of the most important findings is that an audit of organizational culture and work ethics in all economic units, by internal auditing, works to form an approach for the unit towards risk management and internal control. As well as it helps economic unity in providing assurance that management is responsible for promoting integrity and ethical values, and culture auditing in adding value to stakeholders by being able to proactively manage risks and correct internal control failures within an appropriate reaction framework before they deviate from the correct path and thus serve as an early warning. On cases of deviation in economic units.

This study aims to clarify the concept of corporate governance, its importance, objectives, and internal and external mechanisms. As well as clarifying the concept of going concern assurance and identifying indicators of doubt about continuity. And to identify the indicators of going concern doubt, and to achieve the objectives of the research, hypotheses were formulated, and in order to test the hypotheses, a set of statistical methods were used using the SPSS statistical program. Among the conclusions, the most important of which is that the proper application of corporate governance rules and mechanisms, whether internal or external, is vital and important to monitor managers and reduce conflicts of interest and works to reduce problems and leads to attracting capital and optimal utilization of available resources. The necessity of striving towards enhancing the application of aspects of corporate governance effectively and efficiently to protect the economic unit from the expected crises and risks.

The research aims to show the impact of the quality characteristics of accounting information in reducing the asymmetry of accounting information. A descriptive analytical approach was followed, and in order to achieve the goal of the research, the questionnaire was designed and analyzed as a basic tool for research and was distributed to a sample of professors specialized in accounting working in universities and institutes of the Kurdistan Region of Iraq. (50) copies of the questionnaire were distributed (45) and (43) of them were valid as they were analyzed by the ready-made statistical program SPSS. The research reached a set of conclusions indicating a significant relationship between the independent variable qualitative characteristics of accounting information and reduce asymmetry information as a dependent variable. The research also recommended several recommendations, the most important of which is the need to expand the base of disclosure and increase accounting information in the context of reducing the level of information asymmetry in order to equal access to appropriate information about investments and financial markets that lead to the optimal use of available resources.

The study aims to identify the strategy of reducing the cost of products while maintaining their quality, improving and controlling them through the application of modern methods of Target Cost (TC), as well as to identify the effectiveness of these methods when applied in industrial companies. W.S.R. for the production of feed to obtain to rationalize the cost of products and maintain their required quality and thus reduce their costs and achieve competitive advantage. The study reached a set of conclusions, the most important of which was that the use and success of target cost methods in a company needs the support of senior management. As this management is the one that sets these methods as its strategy. The responsibility for use is not limited to senior management, where other administrative levels such as middle management, supervisors and employees have a great role in the success of its application. And it turned out that modern management accounting methods have a strategic role in achieving competitive advantage through the application of cost methods Targeted, then it turns out that modern management accounting methods are better than traditional methods.
The study also reached a set of important recommendations, including the need company should pay attention to the target cost method to improve production processes because of its large and prominent role in enhancing the competitiveness of the company in the face of the external environment accelerating change and what is reflected in achieving the company's goals in survival, growth and continue to provide products with low prices and high quality, then the success of companies in Achieving competitive advantage is achieved through the achievement and implementation of target cost methods and this requires the company to provide information to help it plan and implement these methods

Sustainability topics receive more attention, especially in the current era of globalization and rapid environmental changes and the effects of these changes on various business sectors and the need for these sectors to evaluate their performance on a continuous basis and achieve the desire of stakeholders. Whether internal or external, maximize their value achieved and improve their image towards their interest in sustainable development. The research aims at auditing the sustainable performance of the banking sector using one of the performance assessments means, a Sustainable Value-Added approach on a sample of banks listed in the stock market. Which disclose sustainability data in their announced reports and measure their efficiency for the three dimensions of sustainability (economic, social and environmental). The researchers reached at a number of conclusions, the most important of which was that all banks under discussion achieved economic and social efficiency. Only two banks have been able to achieve environmental efficiency due to the lack of adequate disclosure of these banks and the failure to take appropriate measures to reduce the environmental impact on the community. The study recommends the need for various business sectors to pay attention to all aspects of sustainability because of its significant impact on maximizing the value of the facility and preserving the available energies for future generations. In addition, banks' management should develop specific programs to develop the expertise and skills of internal auditors in the environmental and social field.

The Research aims to find out the reflections of adopting management accounting methods in improving financial performance adequacy in Tikrit University. The study depends on the analytic descriptive approach in describing the questioned specimen’s attitudes about the research variables. A group of statistic programs for special specimen (SPSS) are used to analyze the data collected from the research samples. The study specimen include 82 persons randomly chosen from the Section of Financial Affairs and the accountancy divisions in different colleges of Tikrit University. The study comes up with several conclusions the most important of which is the existence of positive moral reflected by the administrative accounting methods that are represented by the effect of the targeted cost on the balanced activity basis on improving the financial performance adequacy.

The research aims to shed light on the time constraint and its importance as a determinant in the work of the auditor, and clarify the concept and importance of his practice of professional skepticism and indicate the impact of time constraints on it. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale. In its preparation, it took into account the compatibility with the characteristics of the study population represented by auditors working in the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as specialized academics. The researcher reached conclusions, the most important of which is that the auditor prepares an audit program that is not compatible with the required tasks and the time available to him. Also, time restriction leads to less audit evidence, which reflects negatively on the results of the audit and the expression of a neutral technical opinion. The most important recommendation reached by the researcher is the need for the auditor to develop an audit program commensurate with the size of the tasks and the time available.

The research aims to test the impact of the dimensions of the Unified Theory of Acceptance and Technology (UTAUT) model and the extent of auditors' awareness and willingness to adopt (blockchain) technology in the auditing profession, and to identify their intentions to adopt this technology in the auditing profession in the near future. The research hypotheses were tested by means of a questionnaire The questionnaire prepared for this purpose, and that the target community represented specialists in the profession of auditing professionals (auditors) in public universities and the Federal Office of Financial Supervision in Nineveh Governorate during the year 2022, and their number is (221). Where an electronic questionnaire was distributed and distributed to the selected sample, and it was Retrieval of (205) answers by the respondents, which represents (93%) as a recovery rate. These results were analyzed using (SPSS V26) and (AMOS V24) programs in order to reach the goal of the research. The research reached a set of conclusions, the most important of which are: The level of expected behavioral intention to adopt (blockchain) in the auditing profession for the researched sample was high and received a high degree of acceptance, that is, it was good and in a positive direction. The research also reached a set of proposals, the most important of which are: the need to keep pace with technological development and start planning and preparing for digital transformation by adopting (Blockchain). And identifying the concepts of its work and the reasons for its application, and benefiting from the current applied experiences of some public institutions and leading companies in this field and making more efforts to support The transformation of (Blockchain) technology in the Iraqi environment.

The research mainly aimed at clarifyıng the concept of each of Attributes-Based Costing (ABCII) and Performance-Focused Activity Based Costing (PFABC), and the benchmarking indicating its role in enhancing the level of Six Sigma. By showing the impact between the independent variables represented by the Attributes-Based Costing (ABCII) and Performance-Focused Activity Based Costing (PFABC) methods, and the Mediator, benchmarking with the Six Sigma dependent variable.
The study adopted the quantitative approach and the analytical method using a questionnaire based on the opinions of individuals in the researched field to indicate the correlation and influence of the research variables. The questionnaire was distributed to a random sample of accountants, auditors, planning and production managers, and workers. The sent responses that were valid for a statistical analysis amounted to (280).
Among the most important findings of the research is providing a database that contributes to providing all data and information on activities, cost, specifications and performance to enhance the level of Six Sigma. The indicators of the coefficient of determination (R2), the predictive significance (Q2), and the effect amount (F2) of the proposed model were (0.229), (0.252), and (0.297), respectively, which are higher than the cut-off value (R2>0.10), (Q2>0), and (F2>0.02), and we can say that they are significantly good.

The research represents a clarification of the International Accounting Standard IAS1 "Presentation of Financial Statements", and a show of the impact of the application of this standard by the banks applying the unified accounting system for banks and insurance companies in general. As the main objective of the research is a statement of the impact of the application of the standard on the financial statements of the banks applying the system. And a show all the changes and differences that take place in the financial statements when applying this standard. As well as clarifying the basic items and lists that do not exist in the unified accounting system, which are considered among the basic financial items and statements that are prepared according to the International Accounting Standard IAS1.

The research aims to measure the role of intellectual capital in achieving the requirements of applying electronic management. Through this study, we will seek to verify the validity of the hypothesis of a positive impact of intellectual capital on the success of applying electronic management. This study derives its importance from the importance of electronic management, which has become an urgent requirement. In light of the rapid digital and informational developments in our modern era, as well as an attempt to clarify how to activate the role of intellectual capital in institutions to assist in the process of transformation towards the application of digitization that benefits individuals and institutions in simplifying administrative procedures, and reducing the percentage of financial and administrative corruption. University colleges have been selected Tikrit as an area for conducting the field side of the research through a sample of about (100) of those assigned to the tasks of a manager (a division or an administrative unit). The research problem revolves around the extent of knowing and realizing the importance of intellectual capital in influencing the possibility of achieving the requirements of applying electronic management through the dimensions of capital Intellectual money (human capital, structural capital, customer capital). The most important thing in the results of our study is that the process of transforming institutions from traditional management to applying electronic management gives them several competitive advantages, most notably: solving all complex problems, reducing costs. And improving human resource performance, facilitating the process of providing products and services, improving the decision-making process, enhancing communication continuity with workers, stimulating innovation and creativity. The need to deal with intellectual capital as a strategic resource by preserving and developing it continuously.

The research aims to predict the demand for electric energy through the use of artificial intelligence techniques to predict the future demand for energy in the diesel station north of Al-Amarah to generate electric power. Which suffers from the problem of uncertainty in the demand for future energy, due to weakness in knowing future loads, which leads to lack of planning Correct scheduling of productive operations and management of maintenance work, and thus a decrease in the reliability of the system.
Especially since it is boosting the capacity of the national network in the main roles (continuous, peak, and reserve), and this made it more difficult to predict the demand for future loads with high accuracy. As artificial intelligence techniques and traditional techniques were used in the completion of the study. As the researcher used the traditional model ARIMA in the program SPSS and the neural group data processing model (GMDH) of the type of neural network (ANN), and the neural network model of the feed-forward backprop type to predict energy. Demand based on historical data of daily electrical loads for the period from 1/1/2019 to 31/12/ 2021, as the data volume reached (1096) per day.
The research reached a set of results, the most important of which is obtaining prediction values for the future demand for energy for a month starting from 1/1/2022 to 31/1/2022 for the station, as the neural network model GMDH gave the lowest value of the mean absolute relative error (MAPE) of 0.0567. While the feed-forward backprop method gave a mean absolute relative error (MAPE) of 0.0648, and the traditional ARIMA model gave a mean absolute relative error (MAPE) of 0.0654, as the obtained results show the effectiveness of the GMDH-type neural network model in prediction.

This research aims to introduce the importance of the strategy of training and qualifying human cadres and identifying its dimensions and stages of application to improve performance as a guarantee of survival, excellence and improvement. Which has become a goal for every institution in obtaining human competencies capable of achieving its goals in the face of intense competition between international universities and in the heart of interest.
The researcher began by preparing this research by asking the main question of the research, in which he wondered about the availability of the dimensions of the human resources training strategy at the University of Tikrit concerned with the research. This was followed by another question: Is the quality of services affected in the implementation of the training strategy? To answer the research questions, the researcher followed the descriptive statistical approach through which the collected data can be analyzed through a questionnaire distributed to 330 employees at the university Tikrit field of research, which included all job levels and scientific degrees.
It reached the conclusion that there is a significant positive impact of the human resources training strategy on the quality of service provided by the university. One of the most prominent results that appeared through the data analyzed through the statistical program SPSS. That there is a positive impact of the stages of the training strategy on the educational service at the Tikrit University, but it was not seen from the employees' point of view or involving them in its formulation. One of the most important recommendations was to involve workers in identifying training needs and the right place and time for them to achieve the goal for which the training strategy was developed, which is to improve the level of service quality.

The study aimed to identify the extent to which the application of lean production practices affects the competitive advantage in the General Company for Pharmaceuticals in Samarra, and what is the role of quality management systems as a modified variable in the relationship between the two variables. And to identify the explanatory concepts and highlight the nature of the strength of the correlation, influence and rate between the variables of the study. The analytical descriptive approach was adopted in collecting and analyzing data. The field of the study was represented by the General Company for the Industry of Medicines and Medical Supplies, Samarra. The sample of the study consisted of (99) individuals in the researched company.
The study reached a set of results, the most important of which are: There is a direct effect between lean production practices and the competitive advantage in the researched company. As for quality management systems as a modified variable, it had no effect in modifying the relationship between the independent and dependent variable. Rather, it had a negative effect. Based on the results, the study suggests the need to activate Quality management systems in the researched company due to its importance in the pharmaceutical industry, which reflects positively on achieving superior performance and achieving a competitive advantage for the researched company.

The accelerating change in the business environment at the level of internal and external business of organizations around the world, especially organizations operating in the region, is increasingly complex and changing and accelerating in order to keep pace with developments. This has become increasingly evident lately. The research problem and the research community were chosen because of the importance of strategies in the process of implementing business operations, as well as the importance of competitors' strategies in business. Systematic use of the questionnaire tool for (289) employees. According to the results of the research study, one of the factors that contribute to achieving strategic consistency is having a distinct strategic concept. In the Salah al-Din Office of Elections and the Independent High Electoral Commission, there was a pilot initiative. Pearson's correlation was used to assess the correlation between achieving strategic consistency and the inflation coefficient and correlation coefficient. This evaluation was performed to determine whether or not there is an association between these three factors. According to the results, there is a correlation between the function of competitive strategies and their implementation (44.10%) from the perspective of the dimensions of human resources adaptation and strategic consistency. This score provides evidence of connectivity. According to the results of the research that the researcher concluded, knowing the impact of competitive strategies on strategic cohesion and reading the direct reflection on competitors in the organizations’ work, and knowing the importance of the competitive advantage that some organizations possess as a result of applying the well-prepared strategy and the extent of its application. Between departments of organizations wants cohesion and supports the success of the strategy, and the most important thing that the researcher recommends is the need to work on improving employee behavior, developing their capabilities, and involving them in development courses in order to avoid mistakes in the future when implementing future strategies. It is necessary to show that competitive strategies play a role in applying strategic cohesion.

The entry management by exception came as an organizational variable that deserves study and research to achieve the necessary support. Where the intellectual orientations of the entrance to management exception is an essential way to advance the organization to possess unique and tremendous human skills in providing new ideas and enormous energies in order to serve the organization in the face of crises and therefore can through the employment of orientations or dimensions of management exception. Which is:(determine the authority, Delegation of authority, time management, evaluation and valuation of performance) towards making technical education organizations strong in front of the various effects of crises, including (health, scientific, administrative, legal and economic). So this research came to shed light on the problem of the role of management by exception in crisis management in technical education organizations.
In addressing the research problem, the two researchers relied on presenting a theoretical framework on management by exception and crisis management and using a set of indicators such as the mean, percentages, and standard deviation. In describing the research variables according to the answers of the sample, which numbered (30) individuals. Statistical methods such as correlation coefficient, straight regression, and Cronbach's test in order to determine the nature of the relationship and test it between the dimensions of management by exception and crisis management in addressing the field side. In order to develop a scientific approach that enables the organizations under study to adopt the theories and applications of the above. Finally, the research yielded a number of important conclusions (that the delegation of authority and time management affect a more positive degree in crisis management). Which was based on to provide a set of recommendations that the researchers see appropriate for the advancement of technical education organizations in crises.

In this paper, the [0,1] truncated Nadarajah Haghighi- G family is introduced, and some of its statistical properties such as expansion of its PDF are derived. In addition, quantile function, survival function, hazard rate function, reversed hazard rate function, cumulative hazard rate function, odd functions, rth moments, incomplete moments, moment generating function, order statistic, moments of order statistic, Inequality measures, mean residual life and entropy. The parameters of this family were estimated by maximum likelihood method.

The Arabian Plate, which is colliding with the Iranian (Eurasian) Plate, is where Iraq is located in the northeastern corner. An active Zagros seismic belt is formed by active seismicity at the interaction between the two plates. The research aims study the transition probability between the states of earthquake occurrence and estimate earthquake risk states. Use wavelet Markov chain model which is modern probability theory studies random processes for which the knowledge of previous outcomes influences predictions for future experiments. The data obtained from the Earth Scope website during the year (January 2013 to November 2022). The results show that after 115 months, the chance of an earthquake occurrence not being felt or being felt rarely is (0.009). While the chance of an earthquake occurrence being felt slightly by some people is (0.620), the chance of an earthquake occurrence being felt frequently by people is (0.124), and the chance of an earthquake occurrence being felt by the majority of people in the affected area is (0.237). Everyone believes that the last chance of an earthquake occurring (causing varying degrees of damage to poorly constructed buildings) is 0.008.

The research dealt with concepts of great importance to influence the work of management in business organizations, as it links between leadership narcissism and functional cynicism. The problem of the research is that employees in most organizations suffer from the leader's practices of narcissism and arrogance at work, which generates a sense of dissatisfaction, fairness and negative attitudes in their work, which encourages their job cynicism. The research sample included (85) employees in the Federal Office of Financial Supervision / Activity Audit Department. The research was built on two main hypotheses that explain the relationship of correlation and influence between the research variables, and the questionnaire was relied on to collect and analyze data using both the ready-made statistical program (SPSS V.23) and the program (AMOS V.23).
In the light of the results, the research reached a set of conclusions, the most important of which was that the correlation between leadership narcissism and job cynicism was stronger through the effect of the arrogance dimension in the behavior dimension. As the greater the arrogance of the leader in the sense that he exploited the job for his personal interest instead of the interests of the organization, the more this led to crystallization negative behavior of employees. Which necessitates increasing the values of the leader's commitment towards developing the capabilities of workers by enhancing self-confidence in the subordinates' abilities and recognition of the other, and achieving the interest of the organization instead of personal interests, which reduces the severity of their negative behavior.

The research aims to show the extent of the active role of strategic leadership as an independent variable in achieving organizational agility as a dependent variable. This is in order to reach the best ways to achieve aspects of organizational slimming in all departments of the Anbar Governorate office as the descriptive analytical approach was adopted in order to complete the current research, as a number of main and sub-hypotheses were tested with regard to influence and correlation relationships. The answers were reached about Questions related to the research problem, where an intentional sample was chosen, represented by (60) people from the senior leaders and decision makers in the office of Anbar Governorate. As the questionnaire was relied upon as a main tool in collecting information, and the data was analyzed and processed according to the statistical program (SPSS). The methods represented by the standard deviation, the weighted arithmetic mean, the relative importance and the Spearman correlation coefficient were used. The most important conclusions reached by the researcher is that after decision-making the first place among the dimensions measured by (organizational slimming) indicates a clear interest in formulating decision-making according to the principle of consultation and non-exclusivity in taking it. The most important recommendations are to increase concern in human capital through holding seminars and working to increase cooperation between its members and increase their creative skills.

The research aims to use the European Excellence Model (EFQM) in the competitive performance of the organization in order to determine the gap between the actual reality of the performance of the search site and the standards approved in the model. For the purpose of collecting data on the performance of the organization, which includes criteria for the five enablers (leadership, strategy, employees, partnerships and resources, operations, products and services) and the four results (employees results, customer results, community results, and business results). The General Company for Food Products - Al-Mamoun Factory as a site for the study, as (amber toothpaste) is considered as a sample for the study and most of the product suffers from the reluctance of customers to buy the product due to the competition of imported goods and the lack of protection of the local product. With the growth of competition, it became necessary to launch new products and increase their quality, which was reflected in the competitive performance of the search site. The data was processed using statistical methods represented by the weighted arithmetic mean (average) and the percentage of the extent of conformity to diagnose the size of the gap between the standards of the European Excellence Model to evaluate the competitive performance of the organization. The research reached a number of conclusions and recommendations. Where the most important conclusion was the possibility of using the European Excellence Model (EFQM) that affects competitive performance and by diagnosing the actual reality and the amount of what is applied from the standards of this model (EFQM) after the strengths and weaknesses have been identified for the purpose access to identify the real gap. The most important recommendations have focused on finding adequate treatments by research to reduce this gap.

The Gompertz Topp Leone Inverse Weibull distribution GoTLIW distribution, which has four parameters, is a novel distribution that we introduce in this article. Inverse Weibull (IW) distributions with various parameter values can be combined to form the new distribution. The moments, moment generating function, quantile function, the R'enyi entropy generating function, reliability function, and hazard function are only a few of the crucial structural aspects of the new model that are derived. and apply the method of greatest likelihood to calculate the parameters of the new distribution (MLEs). We used one genuine data point on the total milk output in the first birth of 107 SINDI race cows to demonstrate how adaptable the new distribution is. The Carna 'ba farm, which is owned by Agropecuaria Manoel Dantas Ltd., is the owner of these cows (AMDA), statistics that show how the (GoTLIW) distribution works.

The current research aims to reveal the impact of strategic deception in its dimensions (concealment of correct information, evasion, strategic ambiguity, impression management) in building the mental image of market consumers, and the issues that the strategic study focuses on. The research adopted the descriptive analytical approach, as a questionnaire was designed to measure the variables of the study and was distributed to a sample of City Mall sellers in Najaf. The research sample size was (35). Among the most prominent results of the study is the existence of a significant effect of strategic deception in building the mental image of the market consumers. The study presented a series of recommendations, the most important of which is to make greater efforts to reduce the phenomenon of strategic deception, which has a negative impact on society as a whole and requires the activation of control at all levels.

The research aims to demonstrate the important role that knowledge sharing plays in achieving organizational creativity, as knowledge is one of the basic pillars on which any organization depends in the correct and creative workflow, and from this logic most organizations pay much attention to this aspect and harness the material and human capabilities for it. Believing that the management of knowledge sharing will lead not only to the required organizational creativity, but to go beyond that to the stage of excellence and development of the organization with its commitment to work. The study was tested in the education sector represented by the Technical Institute in Nasiriyah and the research was applied to a sample of (40) members. The study used the questionnaire as a main tool for data collection, and tested the hypothesis of the relationship between variables using the arithmetic mean, standard deviation, and the correlation according to the (SPSS) statistical program. The study ended with a set of recommendations, including the need for the management of the Technical Institute to pay attention to encouraging and adopting knowledge management processes and developing organizational creativity on a continuous basis by senior management, and this can contribute to raising the level of creativity in the Technical Institute in Dhi Qar.

The research aims to analyze expenditure governance and its reflection on indicators of financial sustainability in Iraq and put forward some requirements for their application, using the most important indicators of financial sustainability that can be relied upon in taking measures to avoid public financial pressures, turmoil and financial crises in the future. The financial data have been analyzed by commenting Based on its results for the period from (2015-2021) and based on the reports and bulletins available to the Ministry of Planning / Central Statistical Organization and the Central Bank of Iraq / Department of Statistics and Research. A set of conclusions was reached, the most important of which is the high level of internal and external debt in Iraq, which adversely affected the levels of financial sustainability for the state as a result of the burdens resulting from the payment of debts and the benefits due on them borne by the current and subsequent generations. A set of recommendations were presented, the most important of which is diversifying state revenues, reducing dependence on the oil resource, raising the proportion of investment expenditures at the expense of operationalize, and reducing internal and external public debt, which is reflected positively on financial sustainability.

The research aims to identify the role of strategic intelligence in enhancing organizational reputation. Strategic intelligence consists of five dimensions (orientalism, system thinking, future vision, motivation, and partnership). While organizational reputation consists of three dimensions (creativity, social responsibility, and quality of service). While the use of the descriptive analytical approach, and the research sample consisted of (61) as a member of the worker in the Fallujah Education Department. The researcher used the questionnaire as a tool for data collection and analysis, and extracted the results based on the statistical program (SPSS). The research reached the most important results of the existence of two correlation and impact between strategic intelligence and organizational reputation.

Through this research, we seek to demonstrate the impact of digital maturity on smart knowledge management at Korek Telecom Company. digital culture) and the dimensions of smart knowledge management represented by (initiative, development, appointment, sustainability), and a set of main and sub-hypotheses emerged from that scheme, which were tested using a set of statistical methods to process the data obtained through the answers of the respondents in the company Cork, the research sample on the questionnaire.
Korek Telecom Company (the company's headquarters in Erbil governorate) was chosen as a field for the study. Moreover, selecting the leaders in that company as a sample population, and the size of the sample was determined by using the intentional sampling method by focusing on the leaders in the company, as (110) questionnaires were distributed and (95) forms were retrieved. (86%), valid for analysis and conducting the required tests, from By using the statistical package program (SPSS).
The study reached a set of conclusions, the most important of which is the quality of the impact of digital maturity in its dimensions (digital strategy, digital market, digital operations, and digital culture) in smart knowledge management at Korek Telecom Company. The results of the diagnosis of the digital maturity variable showed the importance of this variable for the respondents, depending on the percentage of agreement in the Korek Company, the research sample. Then digital operations, and finally the digital market.

The current research seeks to identify the effectiveness of the market orientation strategy in managing customer relations (a field study in the Altunsa company). And the necessary information, the researcher prepared the current research tools and verified the necessary statistical characteristics of validity and reliability, and after applying the research tools, the study reached the following results:
1. The dimension (orientation towards the market) of the employees of the Altunsa company is classified as very good.
2. The management of customer relations in the Altunsa company is classified as being at a very good level.
3. There is a statistically significant relationship between market orientation and customer relationship management among the employees of the Altunsa company. The value of the correlation coefficient was (0.82).

The banking sector is one of the important sectors that play an important role in the economic activity of any country, and it is one of the fastest sectors in response to partial and macro variables. Accordingly, the research sought to achieve a number of cognitive and practical goals, including a statement of the level of the impact of banking awareness on profitability through the selection of eight banks A private business listed in the Iraq Stock Exchange, for the period from 2006-2021. The research relied on the descriptive analytical approach through a set of financial indicators to measure banking awareness represented by the balance ratio in the use of available resources, the ratio of investments to total deposits, the ratio of liabilities to equity. Profitability it was represented by the rate of return on assets, and the research reached many conclusions, the most important of which is that increasing banking awareness among customers enhances the competitive position of the bank, works to attract deposits and increases investor confidence and thus works to increase profitability. The research reached several proposals, the most important of which is the need to pay attention to customer satisfaction and work on setting up training courses for bank employees, spreading the culture of banking awareness and developing their capabilities to convey a better mental image to the public, as well as banks have specialized programs to increase banking awareness.

This study dealt with the asset’s quality as one of the indicators for evaluating financial performance and its impact on the added market value for a number of Iraqi private banks for the period (2015-2020). The research aims to evaluate the assets quality index and its impact on financial performance of banks. The research problem stemmed from a main question: Does the asset quality index have an effect on evaluating the financial performance of the study sample banks? The study started from a main hypothesis that there is a significant influence relationship between the asset’s quality and financial performance. The researchers reached several results, the most important of which was the existence of a significant (directive) relationship between the assets quality (as an independent variable) and financial performance (as a dependent variable). The researchers recommended the need to increase the assets quality for the study sample banks, and to adhere to the instructions of the Central Bank and international standards.

The aim of the research is to know the extent to which Iraqi banks are able to keep pace with the developments taking place in the organizations concerned in issuing standards related to risk management, which can be relied upon to reduce banking risks and achieve returns through the application of the standards of the Basel Organization. This goal was reached by analyzing sample data from Iraqi banks for the period from (2016 to 2018), through which the hypothesis was tested and the research objectives were achieved.
The most important finding of the research is that international standards help in achieving diversification in the investment portfolio in a way that increases financial returns with appropriate and possible financial risks. In addition to that there is a discrepancy in the mechanism of diversification of the investment portfolio of Iraqi banks according to the volume of activities and their circulation in the financial markets. The management of Iraqi banks plays a prominent role in determining the mechanism for diversifying the investment portfolio in a way that reduces future financial risks.
The most important thing recommended by the research is the need for Iraqi banks to diversify financial investments in their portfolios in order to diversify financial returns and avoid losses from a specific investment by covering it with another investment. In addition to the need for Iraqi banks to take into account the risks arising from stocks and not to risk the great diversity of the investment portfolio, as it entails future risks.

This research dealt with the general trend of the development of the number of cattle and determinants of the animal production sector in Iraq during (1990-2018). The descriptive and econometric statistical method was used formulated between the dependent variable, the return of animal production, and the independent variables (the number of livestock, Government investment which spending on animal production, Government investment spending on agricultural loans, the area of cultivated land, agricultural labor force). used corrected least squares method (FMOLS).
The double logarithmic formula was the best based on statistical and econometric theory. Where it was found that there is a direct relationship between the economic return of animal production and the independent variables. The researcher recommended increasing government spending directed on the animal production sector and on agricultural loans and increasing interest in livestock in quantity and quality.

The study aimed to analyze the impact of women's empowerment on income distribution in Iraq, assuming that there is an important influence relationship between women's empowerment (economically and educationally) and income distribution. Income distribution, represented by the Gini coefficient, has been regressed on women's empowerment indicators. ARDL model was used to estimate the effect of women's empowerment on income distribution. The estimated models took into account the effect of the per capita gross domestic product, and the square of gross domestic product, to show the possibility of a non-linear relationship between economic development and income distribution. The results revealed that the economic and educational empowerment of women in Iraq has an important distributive effect. With more empowerment, Gini coefficient decreases (i.e., improves income distribution). The results showed that per capita GDP and its square Emphasizes the non-linear relationship between economic development and income distribution. This result is consistent with the Kuznets hypothesis, which confirms that economic development leads to an increase income inequality in its early stages, while inequality tends to decrease in the advanced stages, and that the relationship takes the form of an inverted letter (U).

The research aims to analyze and measure the impact of consumption spending on the national income levels of Iraq. The autoregressive distributed delay (ARDL) model was used to find out the effect of the relationship between the independent variable (consumer spending) and the dependent variable (national income) using a short-run relationship test coefficients, Bound test (and long-run coefficients), and in order to verify the results, a time series extending from 2005-2020 was relied upon. The research reached a set of results, the most important of which was the presence of a positive impact of public consumption spending on national income in The short term, as an increase in consumer spending by one million Iraqi dinars leads to an increase in national income (2.1) million Iraqi dinars. The research also found a co-integration relationship between the independent variables (consumer spending) and the dependent variable (national income). In addition to the existence of a relationship Long-term and the existence of a positive effect of the impact of consumer spending on national income, as an increase in consumer spending by one million Iraqi dinars leads to an increase in national income (2.1) million dinars Iraqi in the long term. The most important proposals presented by the research is to follow a fiscal policy that works to address structural imbalances in the structure of public expenditures that work to reduce the contribution of consumer spending from public spending. And follow control policies in order to put an end to the deviation in public consumption spending.

The study aims to identify the reality of public spending and gross domestic product and analyze their trends during the study period. Then decide the relationship between them to identify the extent of the impact of public spending on gross domestic product in Iraq for the period 2004-2020. In order to verify the hypothesis of the study, a time series was used for the period (2004 -2020) and work on analyzing the variable of public spending and its impact on the variable of GDP during that period. Then measuring the relationship between the two aforementioned variables through the use of the autoregressive methodology for Automatically Distributed Deceleration (ARDL). The study concluded that there is a co-integration relationship between the variables of the study According to the Bound Test, it also found that the most influential variable in GDP is public spending. The most important recommendations made by the study are, working to increase investment spending rates and directing it towards the main sectors (agricultural sector, industrial sector). In order raise the level of economic activity, increase the growth rates of the gross domestic product, reduce unemployment levels, reduce inflation in the economy. And work to diversify the structure of exports and not rely on oil only, so that the work of fiscal and monetary policy is not affected by oil revenues.

This study aims to address the issue of economic feasibility studies in investment decision-making, and to know how the latter is applied to the investment project in practice, and to identify the criteria used in selecting profitable projects, as well as highlighting the importance of the economic feasibility study in rationalizing the investment decision. From this perspective, the study of the investment project was chosen as an investment hospital project at Tikrit University. The results of the project were as follows: The payback period amounted to 3.430, while the return on investment was 0.291, the return on costs amounted to 1.220, the net present value was 648076000, and the internal return amounted to 25.898. The study indicates that the success of any investment project depends on the accurate completion of these studies, according to correct methods and foundations, based on accurate statistics and predictions that represent the project's future variables.

Iraq has enormous human resources as it is considered one of the young countries, but it suffers from a human capital crisis fueled by the education crisis. Because education is the most prominent component of human capital, this has greatly affected the human capital index in Iraq, from this standpoint and for the great role which is played by public spending in any field, this study came to discuss the subject of "the role of public spending on education in the development of human capital in Iraq. Where the aim of this research is to analyze the nature and characteristics of public spending on education. In addition to the analysis of educational reality and human capital in Iraq in the light of some indicators. The research concluded that there is a positive role and impact of public spending on education in the development of educational indicators constituting human capital represented by (literacy rate, schooling rate, education index) in the long term, but that effect was Weak and not at the required level. As for its role in developing the average rate of supervision, it was negative, as the rate of supervision increased with the increase in the volume of spending.

The research aimed to study the causal relationship between the innovative environment expressed by indicators (spending on research and development, exports of advanced technology, patents, trademarks) and economic growth expressed by the growth rate of GDP in the Swiss economy during (2007-2019). In order to indicate whether the time series of variables are stationary or not, this required the use of unit root tests, and the degree of integration of each variable was determined separately. It was found that the variables are integrated of the first order, in addition to using the methodology (Toda & Yamamoto) for causation, in order to verify the existence of a long-term relationship between them. Through the analysis, it became clear that there is a long-term equilibrium relationship between the variables of the innovative environment and economic growth, in addition to the existence of some causal relationships, the most important of which is the existence of bidirectional causal relationship between economic growth and spending on research and development. Increasing spending on research and development in Switzerland will lead to an increase in gross domestic product, which This, in turn, leads to an increase in the rate of economic growth, and an increase in the latter in turn urges those in charge of the Swiss economy to increase spending on research and development. As well as the existence of bidirectional causal relationship between economic growth and brands, the increase of Swiss trademarks will lead to their spread in various countries of the world and this in turn will increase the gross domestic product and thus increase the rate of economic growth, and increasing the latter in turn will increase the number of trademarks. The results also showed that there is a causal relationship in unidirectional of economic growth to each of the exports of advanced technology and patents. By providing an environment that encourages education and invention, which leads to an increase in the number of inventions in the long term.

The Kurdistan Region of Iraq is actively seeking to attract foreign direct investment (FDI) in order to stimulate economic growth and development. One way the region has sought to attract FDI is by establishing a one-stop-shop service that provides investors with a convenient and efficient means of accessing investment-related services and support. This study aims to analyze the impact of introducing a one-stop-shop on the ability of the Kurdistan Region to attract FDI. To conduct the study, a representative sample of foreign investors who have invested in the Kurdistan Region was selected using random sampling based on the size and sector of the investment. The sample included investors who have used the one-stop shop in the Kurdistan region. The study used a survey questionnaire to gather data from the investors on their perceptions of the impact of the one-stop shop on their decision to invest in the Kurdistan Region. The results of the study suggest that the introduction of the one-stop shop has had a positive impact on the ability of the Kurdistan Region to attract FDI. The majority of investors who have used the one-stop shop reported that it was a helpful and convenient service, and a significant percentage of them indicated that the availability of the one-stop shop was a factor in their decision to invest in the region. Overall, the findings of this study suggest that the one-stop shop has been an effective tool for the Kurdistan Region in attracting FDI. The study recommends that the region continue to invest in and support the one-stop shop, as it appears to be a valuable resource for investors. Future research could further explore the specific factors that contribute to the effectiveness of the one-stop shop in attracting FDI and ways in which the service could be improved.

The goals of economic reform in Iraq are lagging in abundance, which is matched by a rise in unemployment in Iraq, which increases poverty in Iraq. Because of these economic problems that have been inherited from successive governments since 2003 until now. The Central Bank of Iraq, as the pillar of the Iraqi economy after 2015, took the initiative to put forward several financing and development initiatives With various contributions from private banks (private and commercial banks) to alleviate unemployment, repair infrastructure, eradicate poverty, and finance agricultural, industrial, tourism and residential projects. The research problem resulted in asking whether the initiatives of the Central Bank of Iraq achieved part of the program of economic reform and the development of other economic sectors, and was the reduction of the unemployment rates in Iraq, especially after 2015. The importance of the research was focused on the specialists and non-specialists in the role of the Central Bank of Iraq in economic reform and ways to address the economic problems suffered by the Iraqi economy after 2003.
The most important conclusions are that the Central Bank of Iraq will continue to be the only institution in supporting the Iraqi economy with its direct tools. As for the most important recommendations, the need for more effective control and auditing of these initiatives and funds granted by banks for projects that have been granted.

The research aims to clarify the theoretical framework for the phenomenon of money laundering by defining it and indicating its stages, methods and criminal patterns. In order to reach the best methods and methods to address the research problem, the deductive approach was adopted, by making use of research and studies and employing them to accomplish the theoretical aspect of the current research. As for the practical side, the inductive and analytical approach was adopted. A survey list was prepared to show the role of the Central Bank in combating money laundering.
The research reached a number of conclusions and recommendations. The most important conclusion of the research is that the Central Bank of Iraq takes its responsibilities in compliance with money laundering procedures seriously by preparing instructions, guidelines and laws applied to all financial institutions and following up the application of these laws and instructions and determining strict penalties in case of violation in the application or non-application. The most important recommendation is to increase the number of compliance officers commensurate with banking work, present all reports issued by the Anti-Money Laundering Department to the compliance controller, and increase follow-up to the bank's procedures in seizing the funds used in committing the crime of money laundering and its financing.