Warith Scientific Journal

The current research seeks to demonstrate the role of strategic wisdom in building educational Entrepreneurship, and in order for educational organizations to be pioneers in the field of services they provide, this means that it depends on what these organizations possess of strategic wisdom that enables them to predict future variables and reveal its secrets through its sub-dimensions represented by (Rationally, Reliability, Emotion), as well as the dimensions of educational Entrepreneurship represented by (investing opportunities, creativity, taking risks), And in various administrative disciplines, data was collected from the respondents through the measurement tool that was designed for this purpose, and to test the research hypotheses, the statistical program (spssv26) was relied upon. Strategic expertise and knowledge that enables them to achieve an innovative and appropriate pursuit of creating an educational entrepreneurial environment in light of the high uncertainty and the value that difficult to study and so on, in addition to the researchers put a set of recommendations.

Scientific research is the real and correct entrance to the development of all sectors of society, as we cannot talk about sustainable development away from establishing the role of scientific research as an important base from which all development projects and all its various sectors start to give a natural and necessary product, which is the creation of an attractive environment for economic activity. Accordingly, the role of scientific research at all levels is the active factor to achieve this goal .Therefore, interest in educational institutions is necessary in order to play the role of research, and the state must take care of all the requirements of research, spending, and full equipment to achieve sustainable development. Hence the characteristic of sustainability.. The fact is that scientific research needs a large amount of spending, conviction and awareness. Spending and spending on it, no matter how much, will undoubtedly benefit society. Therefore, the building of institutes and the role of scientific research is mostly a process carried out by the state.The current study sought in its content to determine the relationships (connection and influence) between the process of employing scientific research on the one hand and achieving the goals of sustainable development on the other hand, through an exploratory study of some leadership elements at the University of Mosul. The interest of organizations in scientific research is reflected in one way or another on achieving the goals of sustainable development, which contributes to strengthening its distinguished position in an environment characterized by dynamism and intense competition. Accordingly, the researchers studied the relationships (correlation and influence) between the variables of the study. In general, the research tried to answer the following question: 1 What is the nature of the relationship between the employment of scientific research and the goals of sustainable development? The two researchers reached a set of recommendations, perhaps the most important of which are: - There is a significant correlation and impact between the employment of scientific research and the goals of sustainable development. Based on that, a number of recommendations were made consistent with those conclusions.

The current research aims to test the test and impact relationship between postmodern marketing and strategic leadership , and the research problem is embodied in the weak aspects of the strategic leadership of the telecommunications company and in a way that simulates global trends in providing services that are unique and that enables it to achieve the sustainable competitive advantage of modernity and makes it the market which requires the adoption of post-modern marketing mechanisms in order to enhance the entrepreneurial aspects of the company , and the questionnaire from was on the triple Likert scale as a tool for data collection, as 60 forms were distributed to the research sample, and the data was analyzed using statistical programming SPSSV26. Postmodern marketing has an impact on achieving strategic leadership. Based on these conclusions , a number of postmodern marketing in the researched organization , because of its important role in achieving strategic leadership

Developing countries, especially oil-producing countries, have realized the necessity of not relying on oil as a single basic economic resource. Oil in those countries is the backbone of exports, an engine of economic activity and growth, and constitutes most of the components of income. Therefore, in this case, these countries are exposed at any time to external shocks resulting from fluctuations. Oil prices, and therefore it is necessary to move towards economic diversification as a starting point for diversifying sources of income, and Iraq is one of these countries that suffers from deep structural imbalances resulting from oil dependence, And since the country has great natural potential that qualifies it to move away from total dependence on oil as a main source of income through diversifying economic productive activities, especially the orientation towards import substitution and even the orientation towards export in areas in which the country enjoys a comparative and competitive advantage, and certainly all of this is an entry point for diversification and reform. overall economy in the country. This research reviewed the reality of the Iraqi economy in terms of diagnosing the structural imbalance due to dependence on oil rents. Dependent on the fluctuations of the oil market, as in cases of a significant drop in oil prices, the general budget suffers from a severe deficit, resorting to internal and external borrowing, and falling into the trap of indebtedness. Therefore, the continuation of this situation does not indicate rational economic behavior, and therefore it must resort to applying radical reform policies that are applicable in terms of diversifying the economy and diversifying its sources of income, in order to correct the structural imbalance on the one hand and achieve financial sustainability on the other hand, and for this the research highlights the most important policies Proposed and strategic options to achieve real economic reform in Iraq.

The present study aimed to determine the level of leadership influence through the silo with its dimensions in the organizational brilliance represented by its three dimensions (brilliance in leadership, brilliance in service and innovation, brilliance with knowledge) for leaders in the departments of Iraqi telecommunications companies (Asia Cell, Zain Iraq, Korek), and to know the level of increasing change in this The effect, the researcher adopted the descriptive and analytical approach, and the questionnaire was used as a main tool for data collection, which was developed by the researcher based on the literature of the current study and previous studies and was subjected to validity and reliability tests, where the questionnaire was formulated electronically and is answered by the sample members of the research community. (210) questionnaires were received, valid for statistical analysis. In order to achieve the objectives of the study, several hypotheses were formulated among the study variables, which were tested by various statistical means, and the study reached a set of conclusions, the most prominent of which is that telecommunications companies have sufficient perceptions of their creativity; This makes it distinguished in its performance and brilliant, but there is a lack of interest among companies in the brilliance of leadership, which generally affects its organizational brilliance with its competitors from the telecommunications companies in the market. Its strategic framework, especially with regard to taking into account the external factors produced by the general economic situation of Iraq.

Creative leadership is one of the modern methods that have been used to develop and improve the performance of organizations, where the creative leader works on formulating the future vision of the organization and defining the strategies necessary for it. Work in order to reach creativity for the performance of all individuals working in the organization, and accordingly, the current research sought to determine the actual role that creative leadership achieves in enhancing entrepreneurial requirements by diagnosing the level of relationship and impact Between them, which necessitated raising the following question, which represents a starting point for the current research and its content: "What is the extent of the actual role of creative leadership in promoting entrepreneurial requirements at the level of the researched organization?" To complete the field framework of the current research, the University of Mosul was chosen as a field for the current research, where the researchers deliberately rely on The questionnaire form as the main tool for data collection, (70) questionnaires were distributed to a stratified sample of the administrative and scientific leaders in the researched organization, from which (60) forms valid for statistical analysis were retrieved, and a group of The results were the most prominent, the existence of a correlation and significant influence between the creative leadership in terms of its dimensions and the entrepreneurial requirements in terms of its indicators at the level of the researched organization, and in the light of these results, a number of proposals were put forward, the most important of which is: that the researched organization adopt developmental mechanisms to develop the creative skills of its administrative and scientific leaders.

The banking sector represents the backbone of economic life in any country, as it plays the role of mediation to finance development. There is no development today without an effective and developed banking sector in the field of performance and upgrading banking services with all stakeholders. In recent years, monetary and financial policy makers in Iraq in its various forms have increasingly recognized the importance of financial inclusion. And the delivery of financial services to the largest number of groups of society, especially those with limited income. The research relied on a statistical community represented by the Iraqi banking sector for the period (2017-2021) as it gives an impression about the reality and dimensions of financial inclusion. The research relied on the analytical side of the dimensions and sub-indicators of financial inclusion to judge them. It is the low levels of dimensions of financial inclusion in Iraq, especially when compared with some Arab countries, despite the presence of an increase in the sub-indicators of dimensions and the aggregate index of financial inclusion. And the strategy of financial education and the introduction of many initiatives in partnership with the Ministry of Planning and a number of regional monetary institutions and institutions sponsoring financial inclusion and others, The researchers recommended that the Monetary Authority, as the entity responsible for diversifying opportunities to increase financial inclusion, closely follow up on what it has planned within the strategies, initiatives and treatments it has prepared for that, and not rely on the monetary authority’s initiatives only and motivate banks to provide initiatives related to financial inclusion.

The purpose of the research is to diagnosis the reasons for the weak achievement of entrepreneurship in the presence of knowledge management processes as an independent variable, which consists of four dimensions (acquiring knowledge, sharing knowledge, storing knowledge, applying knowledge). Entrepreneurship is a dependent variable, as well as the goal of the research is to test and measure the impact between the two variables, and the importance of the research is highlighted through the cognitive and applied importance by promoting the application of entrepreneurship to achieve the benefit of the bank’s customers from its services, and the questionnaire was relied upon as a tool for data collection for the community of workers in banks and their various levels The community reached (104), and for the purpose of achieving the sample subject to analysis, amounting to (80), (91) questionnaires were distributed to the workers, and the number of non-retrievable questionnaires reached (9), while the retrieved questionnaires that are valid for statistical analysis are (82), with a representation rate of (90%), and the research sought to Knowing the nature of the correlation and influence relationship between the research variables, and several statistical analyzes were adopted for the data, including the Cor Nabach alpha, the standard deviation, the arithmetic mean, the coefficient of difference, the relative importance, and the simple correlation coefficient using the statistical program (SPSS VR.26). A number of conclusions were reached, the most important of which is the existence of a statistically significant correlation and influence between the research variables. And that knowledge management processes were not applied appropriately in the research sample banks, which was reflected in the promotion of entrepreneurship, and appropriate recommendations were formulated.

The research aims to analyze the role of monetary policy in enhancing international economic competitiveness in China, where countries have adopted several policies and strategies to enhance their economic competitiveness, at the regional and international levels, in order to guarantee themselves an active role in the global economy. Monetary policy comes from among these policies, which occupy An important place among them due to its essential role in achieving economic growth and monetary stability and combating high unemployment rates, and the task of the Central Bank is to plan and draw monetary policy to control the money supply and control financing by means of the tools and means it has to stabilize the cash flow, and then use these tools in a proper way that is in line with the state of the economy And its capabilities, and in order for the central bank to play its role at a high level of efficiency and effectiveness, it must have independence and flexibility away from the interference and pressures of the executive apparatus. This research aims to identify the role of monetary policy in enhancing international competitiveness, with a focus on analyzing the role of monetary policy variables (money supply, interest rate, exchange rate), and the use of research competitiveness indicators such as (Tin Index The global financial position) to express China's competitiveness. The research concluded that China has succeeded in enhancing its international competitiveness through the role of monetary policy, especially the appropriate exchange rate, as well as the low interest rate that stimulates investment and the effective management of stable growth of the money supply.

The research aims at the relationship of influence and correlation between the researches variables in the concerned company. The problem of the research was to raise a number of questions, including what are the levels of manifestations of organizational silence and the individuals’ sense of job alienation in the company under study. Concerned, namely: shedding light on the most important variables affecting the performance of companies, which is organizational silence and its negative impact on the individual working in the company's sense of job alienation, being the main axis for achieving development. Basra, which was chosen as a field to measure the scheme and hypotheses of the research. For analysing the collected data, the statistical program SPSS.V25 was used. The research reached a set of results, the most important of which were: There is a weakness in the workers' sense of belonging due to the absence of transparency, specific vision, and lack of participation in decision-making, as well as the dominance of tension and conflict between members of the apparatus. administrative, due to the absence of a clear and specific criterion with regard to the distribution of tasks, incentives and financial salaries granted to them that are not commensurate with their experience and scientific qualifications, and the research concluded with a number of recommendations, the most important of which was: the need to work to reduce the high degree of organizational silence in the company in question, which would reduce Employees' feeling of job alienation.

Recent trends have expanded towards the use of financial and accounting methods that have created a new pattern and a great development in the world of financial markets, due to the crises that afflicted the global economy, which resulted in the search for how to protect investors from management errors, which led to institutions incurring large financial losses. The cost of mismanagement became a burden on these institutions, and the lack of transparency and clarity made investors unable to take sound decisions in light of the absence of real information. The way to disclose information is not an easy task for corporate management. Accounting research relies on disclosure indicators to obtain information that is disclosed by companies.
This research aims to try to restore the confidence of users of financial reports in the safety and validity of that information disclosed by the administration. As well as determining the impact of the disclosure index on disclosing information in the study sample companies and its impact on the market value of the market index. The study conducted an analysis of the disclosure index IC.BUS.DISC.XQ and the developed market indices for each of ((S&P 500 (GSPC), (DAX -INDEX (GDAXI)), CAC 40), (Nikkei 225 N225))) during the period (2015 to 2020) in light of the data obtained for the study sample represented in stock indices and the market values of those indices as well as other determinants. And by using many financial and statistical methods, the study reached many conclusions and recommendations, the most important of which are:
The study proved that there is a discrepancy in the values of the business disclosure index among the study sample countries, as it is noted that France excelled and achieved the highest level in the disclosure index throughout the sampling period, which means that it possesses a high level of disclosure and has a high ability to protect investors by disclosing ownership and information Finance. Followed by the United States of America, followed by France and Japan, while Germany had the lowest values in the disclosure index compared to other indicators. The study proved that there is no correlation between the disclosure index and the market index values, but there is an effect on the market values on the market indices, and this is evidenced by its impact on the market values in the market indices within a confidence level of 95%. There are several recommendations, but the most important of them is the need to adopt the Business Disclosure Index, which has the ability to protect investors through its application of applicable rules and regulations.

The study aims to demonstrate the basic role of those sectors represented by the agriculture industry and oil sectors in the formation of the gross domestic product in Iraq for the period 2003-2020 and the preservation of the local industry and the proportions of their contribution to the gross domestic product as well as its contribution to employment and the use of modern technologies to increase the local product if used The researcher used the method of economic and econometric analysis using the method of least squares OLS if the researcher reached a significant impact of the oil sector by a very large percentage compared to the rest of the sectors and the industrial sector came second and the agricultural sector ranked third in the composition of the gross domestic product that is Iraq’s dependence on the rentier side in the form of the basis and other sectors In a secondary way which reflects a clear impact of the oil sector in the formation of the gross domestic product and the study concluded that it is necessary to activate the role of the agricultural and industrial sectors in a real way to raise the percentage of their contribution to the formation of the gross domestic product in addition to that avoiding the one-sided economic policy that constitutes fluctuations and clear impact on the gross domestic product Because of the instability of global oil prices the study recommends It is also necessary to support local production and achieve good production levels in the agricultural and industrial sectors.

The general objective of this research is to identify the role of knowledge management strategies in enhancing strategic performance at Al-Bayan National University. The research relied on the descriptive approach through the opinions of a sample of individuals working at the university. As an important subject as an independent variable, And strategic performance as a dependent variable, and the analysis was conducted by adopting a set of statistical tools such as descriptive analysis and testing the hypothesis of correlation and influence based on the SPSS V23 program. Significant within the permissible limit, as its value (P) was less than the permissible limit (0.05). The research presented a set of recommendations based on the findings.

The issue of Takaful insurance receives great attention from writers and researchers due to its many effects on all members of the economic unit in general and its employees in particular, as well as its impact on the users of the accounting information of those units.
The research started from a basic problem represented in the non-disclosure of the economic units about Takaful insurance and the same level of disclosure that those units practice on the tangible assets that they own. To achieve the goal of the research, a sample of users of accounting information (45) was selected, and many indicators were analyzed and business results were compared for the economic unit of the research sample using statistical tools to find out the effect of Takaful insurance in improving the quality of accounting information and its reflection on the performance of these units. The research concluded that the disclosure of Takaful insurance in the financial statements would improve the quality of accounting information provided to users, as well as its significant impact on the performance of economic units and thus increase the expected profits therein

The Universities have a vital role in achieving economic development as they are the top of the research pyramid on the one hand and as the main incubators for scientific research that support pioneering projects on the other hand, and therefore universities work to embrace ideas and research projects from their inception and work to sponsor them and take care of their growth until they reach pioneering industrial or service projects that support the economy national and community service.
However, the current reality indicates that the partnership between universities and the private sector in the field of scientific research did not reach the required goals and there was no role for each of them that meets the ambition, which confirms the importance of reconsidering this relationship and strengthening the partnership on the basis of mutual interests and social responsibility for both sectors (universities and entrepreneurial projects).
According to the foregoing, the study aims to answer the following main questions: "How can research business incubators be implemented that support entrepreneurial projects in Iraqi universities ?"
The intellectual and philosophical premises of the current research were based on a new philosophical perspective to explain the method of organized thinking on the one hand, and it simulates the contents of the reality of partnership between universities and the private sector in the field of scientific research within the framework of a proposed model to organize and strengthen this relationship based on achieving mutual interests and social responsibility for both sectors (universities and private sector private).
The research reached a set of conclusions, the most important of which is the availability of the main requirements for the application of research business incubators in support of entrepreneurial projects. In the local environment the capabilities and regrouping of resources and the timing of sharing decisions according to the evolving requirements of the environment.

This paper examines the impact of financial inclusion on banking stability in Iraq using annual data for the period (2017-2021), and the paper problem has been formulated that suggests a question (Does financial inclusion affect banking stability in Iraq?) To test the research hypothesis, a model was adopted to ensure the use of the structural regression model, as well as to provide appropriate standard modelling of the relationship between the financial inclusion indicators of (banking density, banking spread, ATM, bank accounts), and bank stability indicators are (Capital adequacy, asset quality, profitability and liquidity), research has reached a range of findings, the most important of which (Having a statistically significant impact relationship between the independent variable index (X2) and the dependent variable index (Y3) at an significant level (0.05), as well as a statistically significant impact relationship between the independent variable index (X4) and the dependent variable index (Y2) at the level significance (0.05), while the rest of the independent indicators (X1, X3) The results showed no statistically significant effect relationship with all approved indicators (Y1, Y2, Y3, Y4) at an significance level (0.05). We recommend the need to pay attention to opening bank accounts and increasing the spread of financial services by increasing the number of bank branches and the number of automatic teller machines (ATM). We also recommend increasing the number of granting loans and accepting deposits by reducing the interest rate and facilitating loan granting procedures. In addition to the need to pay attention to banking education and increase banking awareness, especially those who suffer from financial exclusion, in order to increase the demand for financial services, in order to reach an acceptable level of financial inclusion.

Many countries, including Iraq, face great challenges in exerting efforts to accelerate development in its economic, social and political dimensions to achieve growth and sustainability. Entrepreneurship positively affects economic development by establishing effective local business organizations that contribute to local development by providing job opportunities and increasing returns, as entrepreneurial projects play an important role in global economies as they are one of the most prominent engines of economic activity and growth and thus the largest contributor to providing job opportunities. Iraqi higher education has made significant achievements in expanding its reach to a large number of students since 1999. However, the mismatch between university curricula and labour market requirements leads to increased unemployment and underemployment of Iraqi graduates. This project equips young people with entrepreneurial skills and information by providing training, awareness and business advice to start and sustain small businesses. The research concluded that youth development projects should be seen as one aspect of the strategy towards youth unemployment and social and cultural problems. However, the results of the research show that the establishment of youth entrepreneurship development centres does not address the problem of youth unemployment but is one of the measures to reduce the problem. Central and local governments and universities should view entrepreneurship as an effective way to solve unemployment and employment issues for university graduates. And the issuance of several policies to promote innovation and entrepreneurship among young people. The results show that respondents faced barriers from three aspects: personality traits, resources, and culture. Through empirical data collected from interviews, we aim to enable higher education professionals and innovation policymakers to develop an advanced understanding of the experiences of the next generation of entrepreneurs while reflecting efforts to deal with the negative impacts of higher education amplification.

The issue of economic diversification has become one of the issues that occupies great importance after the realization of many countries in general and renter ones in particular that they suffer from major imbalances and distortions in the structures of their economies, as a result of their reliance on a single source of income, which comes through their possession of natural wealth, which is in the forefront Its focus on crude oil exports, which made it characterized by a unilateral economy, and given these risks, the development of policies to diversify production, trade, and the financial resources of the state becomes necessary, because these natural resources may be depleted and their prices have many fluctuations, and there may be a decline in the borders of trade exchange, and based on the structural characteristics of these countries, it is possible to study Ways to diversify the economy by implementing development policies aimed at building an economy in which the dominance of natural resources is reduced and that stability and economic growth are achieved.

The research aims to reveal the population trends in Iraq during the period 1974-2021 and its reflection in the size of the labor force on the one hand, and the rising need for job opportunities in light of the increasing oil dependence, and how to face the increase in the population with the available economic resources and their compatibility with the state's general budget As the research problem focused on the statement of the effect of stopping the current population tide in order to keep the Iraqi society away from reaching (82) million people and the associated frightening number of unemployment, poverty, living inequality and environmental pollution, as the research reached a conclusion that the population explosion in Iraq, Despite the absurd wars, it is a reality, and this is largely due to a population policy that we called the policy of systematic population explosion. It was officially approved in 1974 despite the warnings contained in the Club of Rome report, The Limits to Growth of 1972, and the warnings of the Third World Population Conference held in Bucharest in 1972. 1974.

In light of the continuous changes in the modern manufacturing environment, and the accompanying tremendous technical progress in production methods, the increase in the degree of automation in manufacturing processes and the increasing intensity of competition, the importance of management's awareness of the impact of internal and external environmental variables has increased when designing its appropriate control systems. The Contingency approach to accounting is based on the fact that "there is no one perfect accounting system in itself that is suitable for all establishments, but rather the best design depends on the extent of the system's interaction with the variables surrounding the establishment." The research aims to describe the administrative control systems used in some industrial facilities, which are characterized by the use of advanced manufacturing systems in their production processes, in order to find an explanation for the reasons and justifications that led to these systems in each facility taking the form in which it currently exists. As well as identifying the reality of practical practices in the application of management accounting systems and methods as an integral part of the administrative control systems in those establishments. The study also aims to demonstrate the impact of the Contingency variables identified in the study on adopting the use of these methods and systems in the planning, control, performance evaluation and decision-making processes.

The research aims to identify the financial risks to which the economic units in the private sector are exposed and their reflection on maximizing their profits. The most important of which is the existence of financial risks to which the research sample companies are exposed, and that reducing them contributes to increasing the profits achieved as well as the continuity of the performance of those companies, as well as the existence of an inverse relationship between reducing financial risks and the percentage of maximizing profits, as the more financial risks are reduced, the higher the percentage of profits, while The most important recommendations were the need to activate the internal control system of the research sample company by relying on indicators that help reduce these risks.

This study aims to investigate the role played by creative leadership in enhancing the organizational trust of educational institutions at the Universities of Warith Al-Anbiya and Al-Zahra University. In terms of its importance, due to the scarcity of studies and research that attempted to know the role played by the dimensions of creative leadership and its role in enhancing the organizational confidence of educational institutions in the Universities of the Prophets and Al-Zahra University, so this is the only study that dealt with these variables, and this The study is a treatment of a realistic problem that directly affects the academic sector in the relationship, and a questionnaire was used to collect data, as (100) questionnaires were distributed in the University of the Inheritors of the Prophets (PBUH) and Al-Zahra University, and (96) questionnaires were collected with a retrieval rate of (88.5). %) and exclude (4) not valid for statistical analysis.
As for the most important theoretical results, universities strive to achieve success, continuity, and survival depend on having processes to plan their strategic capabilities, through which they limit the capabilities of competitors to imitate them. These dimensions are represented by the strength and influence of the leader, competence and responsibility, self-confidence and followers. While the practical results confirmed that there is a positive and significant correlation between creative leadership and organizational confidence, while one of the most important recommendations reached by the researchers is the interest in human resources as the vital, most important and essential element in the life cycle of the organization and encourage faculty members in the colleges under study to present ideas And following up on their implementation in a way that contributes to strengthening the organizational confidence of these colleges by honoring them and giving them rewards that are commensurate with the value that these ideas bear for the benefit of the educational process in them.

This study aims to investigate the role of the photographic image and its effectiveness in promoting digital marketing. In terms of its importance, due to the scarcity of studies and research that attempted to know the role played by the photograph in its dimensions (artistic, structural and cultural) to enhance the success of digital marketing in its dimensions (axis of attraction, axis of absorption, axis of retention, axis of learning, axis of communication), so this is the only study that I dealt with these variables and the link between management and the technical side, and this study is considered a treatment of a realistic problem that directly affects the digital marketing process in private universities.
The questionnaire was used to collect data, as (40) responses were obtained from students of the College of Administration and Economics, the first stage, using the random sampling method. Eligibility, as well as the spread of social media, so that the image has become the means used by those wishing to register at the university in order to get a clear idea about the infrastructure and university life. As for the most important recommendations, it is necessary to have a clear understanding of building the image and how to properly employ it in the marketing process. digital in order to obtain positive results.

The research aims to identify the role of digital transformation in its dimensions (accuracy, speed, ease) in enhancing and improving administrative decision-making by defining a central problem for the research (Is there a role for digital transformation in improving the efficiency of decision-making in commercial banks, the research sample), and the research relied on two hypotheses There are two main ones, one of them (there is a statistically significant effect of digital transformation in administrative decision-making), while the most important research objectives were to describe the importance of digital transformation in institutions by presenting a theoretical review that enriches the ideas of leaders in the banks surveyed, and the research community is represented by private commercial banks listed in the Iraq market of securities and a sample (intentional) included (8) commercial banks in the province of Baghdad, and the research relied on(86) the questionnaire form to reach a solution to the research problem as well as the use of a number of statistical methods to address and analyze the research hypotheses, and finally the research reached a number of conclusions, the most important of which is that most of the bank employees (The research sample) are characterized by electronic ignorance and are not interested in digitization and digital transformation ,he came out with a number of recommendations, the most important of which is the need to intensify administrative efforts in terms of digitization training to keep pace with developments in the different business environment.

The current research aims to know the real and direct role between soft leadership as an independent variable, and employee gratitude as a dependent variable in the University of the Inheritance of the Prophets, keeping up with recent developments and preparing a questionnaire for the research sample, which amounted to (55) scientists at different administrative levels for the research sample. The results showed the validity of the correlation relationships at the level of the main variables and sub-dimensions. The study reached a set of conclusions, perhaps the most important of them: The University of the Inheritors of the Prophets is interested in the dimension of vision in particular and has a clear perception as a coherent system of parts.

The research aims to diagnose the enterprising approach of university leaders in dealing with the risks associated with the quality of educational services provided at Nineveh University. This paper explains the basic concepts of entrepreneurship educational organizations in the management of the quality risk of their educational services. And how are categorized of quality risk and their levels of severity?
Thus, research provides a new vision for university entrepreneurship by addressing the contemporary issues of higher education quality risk. The research was based on the vision of a team of university leaders. Use the Failure Model and Effect Analysis Method (FMEA) as the main tool for collecting and analyzing information. Five risks related to quality (student, curriculum, teaching, scientific research and infrastructure) were identified.
The research concluded that there are unacceptable high risks at Nineveh University, the highest of which have been formed in the quality risks related to the curriculum. While the lecturer risks represented the lowest level of risk. The research presented proposals to develop the entrepreneurial spirit of university leaders to address quality risks.

This study aims to highlight the role of research and academic studies, including field ones, in establishing a database on indicators of financial inclusion that banks need. An international leader in the field of financial inclusion.
In order to study and address the subject of the research, reliance was made on the research survey process that dealt with the study and analysis of the issues of financial inclusion and the digital structure of banks, including Arab ones, and then analyzed these studies in order to stand on what these have reached regarding supporting the database and indicators of financial inclusion that Arab banks seek to establish.
The same study concluded that the outputs of research and scientific studies specialized in the field of digital financial inclusion are directed to Arab banks in establishing a database that will enhance the culture of financial inclusion. Including banks in the process of updating financial inclusion data on the one hand and modernizing the infrastructure to serve their orientation towards digital financial inclusion.

The study aimed to demonstrate the role of the independence and financial and accounting expertise of the audit committee in the Relevance of the value of accounting information. To achieve the aim of the study, the researcher used a questionnaire to collect the necessary data to test the research hypotheses, namely (there is a statistically significant effect of the independence of the audit committee on the Relevance of the value of accounting information), (there is a statistically significant effect of financial and accounting experience on the Relevance of the value of accounting information). as it was distributed to a sample consisting of (102) individuals working in banks. The results of the descriptive statistical analysis showed that there is a statistically significant effect of the independence of the audit committee on the Relevance of the value of accounting information, and the results also showed that there is a statistically significant effect of financial and accounting expertise on the Relevance of the value of accounting information. Based on the results of the study, several recommendations were made, the most important of which is the need for independent members, as well as the presence of a financial expert member in the audit committee, which is an indicator of its effectiveness. This may lead to an increase in investors' confidence in the Relevance of the value of the accounting information contained in the financial statements, which in turn may affect their investment decision positively.

The research relied on the analytical descriptive approach, where a sample of 38 employees from the administrative leaders in the researched organization was selected, as the statistical method (SPSS) was used to analyze the study data, and the study reached a number of results, the most important of which is that there is a significant correlation between digital human resources management And strategic success, and that digital human resources management exerts a significant impact on strategic success, meaning that strategic success can be enhanced through digital management of human resources. important in promoting strategic success.

This research aims to clarify the role and importance of the financial technology variable as a very important modern basic instrument in the banking business and the ability of its innovations to meet the basic requirements of individuals and companies and the extent of reliance on it in supporting the performance of the bank and providing banking services with high quality in order to enhance financial inclusion and contribute to keeping pace with the development taking place in The banking area to support the service level of the banks, as the research sample was selected from the customers of the Baghdad Commercial Bank and the Islamic Altaife bank, as they are among the most important pioneering banks in the technological work. A questionnaire of 22 items was analyzed according to the statistical program (spss) As well as measuring the validity and reliability of the questionnaire by testing the degree of credibility with the Cronbach alpha coefficient for the purpose of testing and measuring the degree of credibility (reliability) in the responses received to the questionnaire questions, as the problem of the research lies in stating the extent of the ability of financial technology and its innovations to promote the idea of financial inclusion to provide banking services In light of the Corona pandemic, on the basis of which the alternative hypothesis was accepted, the research concluded that there is an effective role for financial technology in enhancing financial inclusion in times of quarantine and epidemic crises. Financial Services Contributes to achieving high quality banking services.

This study is concerned with the reality of the diplomatic management enjoyed by the administration of the University of the Prophets and its role in promoting distinguished university performance. University (listening, negotiation, persuasion, conflict reduction), so this study aims to know the role of organizational diplomacy and to indicate the levels of outstanding performance in the university and colleges, and to determine the extent to which there is a fundamental relationship between organizational diplomacy and outstanding university performance at the level of dimensions, as a questionnaire was distributed to (75) response in the colleges affiliated to the University of the Prophets. The questionnaire included the main variables for the study of organizational diplomacy and outstanding university performance. The senior management documents these requirements and needs and provides the ability to fulfill them, while the study concluded that there is a high degree of interest by the university administration to exchange experiences and knowledge with the corresponding universities and colleges in terms of organizational, scientific, practical and educational aspects. The most important thing that the study recommended is activating the values of participation and its mechanisms from By presenting proposals and opinions in order to motivate the academic body, and to introduce new and more forward-looking blood capable of making bold decisions in adopting organizational diplomacy practices while maintaining and using the open-minded expertise and competencies that the university possesses.

This research aims to investigate the role of banking service quality in green innovation and to determine the nature of the relationship between the variables of the study by applying it to a sample of Iraqi banks (Al-Rafidain Bank). It is common, which is the poor awareness of the Iraqi banking organization and its importance to the quality of banking service in green innovation.
In terms of its importance, due to the scarcity of studies and research that tried to know the relationship played by the quality of banking service in green innovation in Iraqi commercial banks (Al-Rafidain Bank), so this study is the only one that dealt with these variables, and this study is also a treatment of a realistic problem that directly affects On the banking sector in the relationship, as well as the importance of the study is that it is applied in an economic sector, which is the banking sector, as it is considered the pulsating artery of the economy because of its effective role in financial intermediation, which can be reflected in innovations and green developments that affect the behavior of customers, which are beneficial to Bank management by comparing it to the banking services provided to them. As for the most important theoretical results, there is a knowledge gap about the interpretation of the nature of the relationship between the variables of the current study represented by the independent variable, the quality of banking service, and the dependent variable, green innovation. While the practical results confirmed that there is a correlation between the quality of banking service and green innovation.

The era of technological development is very wide, as technology is designed to help people and simplify their lives, as the objectives of information technology (IT) include solving its problems, increasing its effectiveness and functional efficiency, and the development of information technology not only affects the business world, but also affects other areas, such as health and education And politics in addition to banking, as the development of technology is also felt in the banking world through the creation of a tool to help provide banking services to its customers, as improving customer service is an attempt to compensate for space and time restrictions that can only be done with the help of computer and communication technology, as it will facilitate banking developments In the field of information technology, customers must conduct transactions wherever they are, without the need for long queues and without being restricted to the place and time to conduct transactions with the current state of technology, as banking technology contains a system that allows bank customers from individuals and companies to access accounts and conduct commercial transactions or obtain information about the balance and services Banking through private or public networks, including the Internet, as customers can access information technology through electronic smart devices such as ATMs, computers, and smart phones, and it includes different types of technologies that deal directly with customers and affect the quality of banking service , This study was applied in the Trade Bank of Iraq by distributing (55) questionnaires to the bank's clients and knowing their opinions.

This research aims to demonstrate the relationship between the bank deposit guarantee company and restoring confidence in the Iraqi banking system, where insurance on bank deposits is one of the most important issues in the banking system, with the aim of protecting public deposits with institutions in the media system. The problem of the study was that Iraq is one of the very backward countries in the field of insurance On bank deposits, especially after the losses it witnessed at some of the banks, and it may have declared bankruptcy, including: Warka Bank, Basra Bank, Dar Al-Salam Bank, Economy Bank, and others. The importance of the research came in terms of the role of deposits and loans in supporting the restoration of confidence in the Iraqi banking system, because any danger that threatens the important role of deposits constitutes a direct threat to the above apparatus. During the establishment of a deposit guarantee company, which represents a requirement to restore confidence in the agency Iraqi banker. : After several discussions and proposals for a draft law that would establish an institution to ensure the payment of deposits of depositors in the event of bankruptcy of banks that stop or hesitate to pay, the Iraqi Council of Ministers issued Bank Deposit Guarantee Regulation No.3 of 2016, which adopted the establishment of a joint stock company to guarantee deposits. Its work is in the year 2020. The company is established according to the Iraqi Companies Law No. 21 of 1997, and we have experiences of a number of quarterly economies, and the experience of Algeria may be of great importance in this regard. After the adoption of the Deposit Guarantee Law and the Loan Guarantee Law, confidence in the Algerian banking system increased and the percentage of loans and deposits increased. The most important results of the research were that if the company refuses to pay the amount of compensation, the depositors have the right to resort to the judiciary to claim it before the competent courts.

It is known that studying and analyzing time series and its indicators is necessary to predict and know the course of events for the phenomenon studied, so it is necessary to search for different types of time series models that are characterized by high accuracy and flexibility in analysis, hence this research included the use of intervention time series models to analyze the number of people infected with the virus COVID-19 by using the SPSS program and the STATA program to find out the difference and disparity in the influencing factors, and through the results obtained, it was confirmed the hypothesis that the intervention time series analysis has the ability to know the effect of new tests on the decrease and increase in the number of infected people during that period [1].

The research aims to enhance the ability of banks in the private sector and stimulate the stock market by explaining the most important effective variables in accounting research represented by (the size of the company, the age of the company, the opportunity of the company's growth, the book value of the share, the return on property rights, the operating cash flow, the profit distributions The profit quality, leverage, sales growth) and studying their impact on stock prices are measured at the price of the stock at the end of the year, as the sample included a group of banks listed in the Iraq market for securities, which number (10) banks and using the quantum curriculum for the period from (2014 - 2020) To be 70 views. The hypotheses were tested using the slope analysis and with the help of the statistical program (SPSS), and the results of the search showed that there is a direct effect with statistical significance for both operating cash flow, profit quality, sales growth, the opportunity for the company's growth in stock prices, and the presence of a statistically reverse impact between the crane index Finance in stock prices and the absence of any trace of the rest of the variables on stock prices for banks, the research sample. The research recommends that effective variables in accounting research should be employed to predict stock prices for banks, to help investors with some reliable methods to make better economic decisions related to trading shares issued by Iraqi private commercial banks.

The study aimed to demonstrate the impact of adopting cloud accounting applications in improving the quality of electronic evidence. As the study assumed that cloud accounting applications contribute to enhancing electronic evidence and then the effectiveness of electronic audit procedures, especially with the transformation of accounting records electronically, which requires auditors to keep pace with the development in information technology in order to collect information that has been entered, processed and stored electronically, so the research aims to study the link between cloud accounting applications and the quality of electronic evidence from the point of view of auditors and accountants in commercial banks. . To achieve this goal, a sample of (61) auditors was selected from bank workers in Nineveh Governorate, and data was collected from them through a questionnaire form specially prepared for this purpose. After conducting a statistical analysis of the data, the study reached a basic conclusion that there is a relationship between cloud accounting applications and the quality of electronic evidence and this is related to the auditor's skills and competence in electronic and cloud accounting to be employed in the process of collecting electronic evidence evidence.

Online commerce is one of the emerging and growing markets in the world, where the increasing number of users on the Internet exceeds the online purchasing experience, hence the role of artificial intelligence in improving the electronic shopping experience and increasing the sales of companies specialized in this field. Artificial intelligence tools can enhance the online shopping experience and improve sales, as big data, machine learning techniques, and data analysis are used to identify consumer behaviors, provide personalized recommendations to them, and determine which products they prefer. This paper deals with the impact of using artificial intelligence tools in increasing the sales of online commerce companies.

Scientific research has basic foundations and rules in addressing the economic and financial problems faced by banks in general and private banks in particular. We note that most banks are creating a department or division for studies and scientific research for the purpose of simulating economic and financial theories with practical applied reality, especially financial technology, banking systems and electronic payments. The problem of the research was the following question: Is there government support for commercial banks to expand the program of financial inclusion, banking spread, and banking density through theoretical and applied research that was written? A direct relationship between scientific research and financial inclusion through banks. The researchers reached the most important conclusion that the government should take into account applied research in developing the private banking sector. The most important recommendation that the researchers came out with is to reconsider all laws and instructions that pertain to private commercial banks to keep pace with developments. Technology and banking globalization.

The research aims to determine the type of relationship and influence between electronic governance and sustainability by applying on a sample of Iraqi private commercial banks. The questionnaire form was made and distributed to a number of people influencing the decisions of the Iraqi banks listed in the Iraq Stock Exchange, which was analyzed by using the statistical program and it is SPSS V.25, and the coexistence suitable for statistical analysis was (50) forms, and the research reached a set of results, including that there is a relationship with a moral significance of the link and the influence between electronic governance and sustainability, and the results obtained can be used as electronic governance and Its dimensions lead to improving the services provided to customers, as well as improving disclosure and transparency for the bank, and thus improving the traditional and modern performance measures, which leads to the result of achieving the sustainability of banks, which reflects in the realization of banks their goals and goals in the short, medium and long term, and the value of the research came To fill a cognitive gap represented by the low research and studies that dealt with the current research variables in one hypothetical model, and the importance of this relationship in achieving excellence, sustainability and excellence of banks.

Abstract. The Iraqi economy suffers from a continuous structural deficit during the study period ((2013-2019)) and this deficit has increased in light of the decline in oil prices in global markets and has caused a decline in the financial resources available to the government to perform basic services and alleviate the suffering of citizens by improving services (water , electricity, care, etc.), and in order for the government to be able to adequately fulfill these services, it must re-work the private sector to produce these services, in addition to addressing economic imbalances by working hard to diversify economic sectors and reduce the dominance of the oil sector in favor of other sectors (agriculture, industry), as the policy of economic reform plays a pivotal role in that, so the study tried to find solutions that could correct the imbalance in the public budget deficit during this periodct

The current research aims to test the relationship and influence between organizational firmness and its ability to reduce deviant work behavior towards the organization and how this can be reflected in achieving the goals of the organization. towards the organization. This research relied on the analytical approach for the data collected from the opinions of a sample consisting of (172) questionnaires for administrative employees in the Diwaniyah Electricity Department, and the research hypotheses were tested using the simple correlation coefficient, multiple regression analysis, and a number of other statistical tools appropriate to achieve the objectives of the current research using the SPSS program. v.24)). The applied results of the research proved the validity of the hypotheses that were proposed, on the basis of which the researchers concluded a number of results, most notably the possibility of dealing with deviant behaviors in the workplace and avoiding them when individuals feel that these behaviors will cost them the sacrifice of many resources that can affect their lives inside and outside the organization, And that organizational firmness contributes to reducing deviant behaviors in the workplace. Recommendations have been formulated, the most prominent of which is spreading the spirit of cooperation and transparency among working individuals and their participation in decision-making within the organization. The research also recommended making individuals feel the value of the resources they possess when they are more firmly established in the organization, through bulletins and seminars. Awareness that explains the importance of those resources and the losses that individuals will incur if they sacrifice them.

Abstract. The current research aims to study the organizational agility and its reflection on functional engagement in the left sector of health and primary care in Nineveh. To achieve this, a tool was built to collect data (questionnaire) directed to the directors of the centers and their assistants in the Al-Issar Primary and Health Care Sector, as well as the director, his assistants, and heads of departments in the center of the sector with (90) questionnaires, and the statistical laboratory procedure and statistical tools represented in (stability factor, Cronbach's alpha, reliability, Arithmetic mean, standard deviation, Spearman's correlation coefficient, multiple regression coefficient) using the SPSS-Vr24 software package. The study reached a number of results, the most important of which is that organizational agility plays a prominent role in job engagement, as well as the effect of decision-making agility with job engagement. The study presented recommendations

The research aims to identify the extent of the impact of emotional intelligence on organizational performance by clarifying the nature of the relationship between the administrative leadership and its emotional intelligence in dealing with employees to reach their job satisfaction and with customers to gain them by employing the banking service in a way that attracts the customer to deal with the bank without other banks, in light of Intense competition in the market and technological development, as emotional intelligence is one of the factors influencing the behavior and feelings of the individual and its reflection on his performance within the organization. Employees of the banking financial institution and its customers through meetings And take their opinions on how to deal with them to avoid the collision resulting from the lack of emotional intelligence and awareness to deal with the counterparty and absorb his anger and satisfy him, and therefore I recommend the necessity of urging administrative leaders to increase interest in activating emotional intelligence because of its importance to the success of the banking institution and customer satisfaction and attracting him to deal with it.

The study aimed to identify the concepts and principles of institutional excellence in general, to evaluate institutional performance and its role in improving the work of government institutions in particular, and to stand on the experience of the General Secretariat of the Iraqi Council of Ministers, the research sample, in adopting the characteristics of the European Excellence Model in order to identify the problems and obstacles that it may encounter. In evaluating the performance of its departments and presenting proposals and recommendations that contribute to solving these obstacles. And ministries, where performance appraisal is a method for determining how institutions can achieve their goals, at all administrative levels within the institution, with a tendency towards continuous improvement of the objectives of the institution, and the outcome is the formation of performance measures, including quantitative indicators that show how the institution achieves its goals, and finally the importance of the study emerges from its ability to reach To the results that contribute to providing decision-makers with a clearer picture of the reality experienced by the institution, the study sample regarding the evaluation of institutional performance and institutional excellence, and the problem of the study was identified through the researcher’s experience with the institution as one of its employees, and the study adopted the descriptive analytical survey method, where the researcher developed a survey tool Through the survey form (questionnaire) to find out the opinions of the research sample that was selected, amounting to (71) individuals in various job positions in the institution, the research sample, and the data was analyzed using the Statistical Package for Social Sciences (SPSS) program. V26-Statistical Package for Social Sciences), by following several statistical methods for data processing, such as the correlation coefficients represented by (Kendall-Tao, Pearson, and Siberman) for the sake of high accuracy and in order to obtain accurate results that serve the research for the purpose of testing the correlation and effect between the variables in The study reached a number of conclusions and recommendations, where the study showed the existence of a correlation and a significant impact between the performance evaluation requirements and areas of work improvement in government institutions, and according to the classification of the correlation strength, which indicates a strong positive correlation at a significant level (0.01) between the two independent variables And the dependent, which is a highly significant value because it is less than the significant level (Sig.) (α = 0.05).

A sound investment strategy relies not only on buy and hold but also on creating a well-diversified portfolio that fits your risk profile. This portfolio should include both stocks and bonds, as well as other assets such as real estate and commodities. A successful investment portfolio must be able to withstand market fluctuations and generate consistent returns over time. Where this study aims to build a portfolio of securities through the strategy of purchase and retention and achieve a high rate of return and a decrease in the rates of risk to which the portfolio is exposed. Through which to build an efficient portfolio, as the study sample consisted of shares of 31 companies listed in the Iraqi stock market) and for the period from January 2015 to December 2019, this study concluded building an inactive portfolio represented in the purchase and retention strategy that achieves the best trade-off between return and risk and achieve a return and a performance that matches the return and the performance of the reference portfolio. Rather, the concerned strategy outperformed the reference portfolio through the current results, and this is considered an important addition that can be relied upon to invest in this strategy

This research aims to identify the contributions of certain types of innovation to the development of Entrepreneurship projects, by adopting the concept of innovation and reviewing certain types of it (product innovation, process innovation, marketing innovation), based on a research problem that states: "Do some types of innovation contribute to Support and development of entrepreneurial projects in Nineveh Governorate?”, In order to answer this question, the research plan and its hypotheses were formulated, as those hypotheses were tested statistically through the use of the questionnaire form as the basic tool for collecting data and information on the researched field, and its paragraphs were carefully formulated and presented to a group of experts And arbitrators to straighten it towards the right direction.
A random sample of individuals was chosen in the Nineveh Investment Authority and some Entrepreneurship projects in Nineveh Governorate, and the collected data were tested statistically through the use of (SPSS VR26), and the research reached a set of conclusions, foremost of which is the existence of a direct significant impact of the types of innovation in supporting and developing projects This means that the interest of these projects in ideas related to product development on an ongoing basis, as well as their adoption of new marketing methods and strategies contribute effectively to the development of these projects.

The Iranian economy faced political and economic challenges that greatly affected the stability of the Iranian economy in general and the exchange rate of the Iranian currency in particular. Which was reflected in a cumulative increase in inflation rates and then a decrease in the nominal value of the local currency, which led to an increase in the number of zeros within the Iranian riyal. This led to a decrease in the feeling of dissatisfaction among individuals in dealing with the local currency (the riyal) and the trend towards foreign currencies (dollarization). On this basis, zeros must be raised from the local currency in order to increase people's confidence in the currency, when the appropriate environment is available, the most important of which is low inflation rates.