Warith Scientific Journal

This study aims to demonstrate the role of green manufacturing in enhancing the performance of operations at the level of the study sample company, and to clarify the relationship and influence between the variables of the study in the light of the contributions by a group of specialized researchers and to test this relationship, and in order to achieve this purpose, the researcher designed A hypothetical chart showing the nature of the relationship between the study variables. The practical aspect of the study was applied in The General Company for Rubber Industries and Tires in Najaf, where the researcher adopted the descriptive analytical approach, and the study sample was chosen intentionally in order to obtain the best results. The sample size was (198), and 210 questionnaires were distributed, of which only 202 were returned, and 4 forms were excluded because they were not suitable for analysis. Therefore, the number of valid forms for analysis is (198) questionnaires, i.e. a percentage of (98%) of the retrieved. In order to test the hypotheses of the study, the researcher used a set of statistical tools, including (normal distribution test, confirmatory factor analysis, reliability coefficient (Cronbach's alpha), Pearson correlation coefficient, and structural equation modeling). He relied on a set of ready-made programs for statistical analysis, including (SPSS V. 23) and (Amos V. 23). The study reached a set of conclusions, the most important of which is the existence of a positive statistically significant correlation and effect between green manufacturing and operations performance. company in order to obtain the best results.

The research aims to determine the role of the quality strategy as an independent variable in enhancing the mental standing as a dependent variable. The quality strategy contributes to strengthening and building the mental stature? In order to answer this question, a hypothetical research scheme was designed, which reflects the correlation and impact relationships between the two variables of the research, by formulating a set of hypotheses. Appropriate sampling from(477), and the data were statistically processed using the statistical program (SPSS.25) and the adoption of the descriptive analytical approach, and the researchers verified the stability of the resolution using the (Cronbach Alpha) coefficient, and the most important conclusions were reached, which is the presence of an interest in the management of Carrefour stores in the application of the quality strategy to enhance and build prestige The mentality of customers, as well as the existence of a correlation and impact relationship between the two variables, and a set of proposals were presented that the researchers believe can serve the researched field, the most important of which is the need for more interest in following the quality strategy to reach the minds of customers efficiently, by providing products of the quality that the customer desires and conforming to the standards And affect the thoughts and feelings of customers and move their behavior in a positive way to deal sustainably with those stores.

This study aims at demonstrating the impact of high Involvement on Organizational Innovation through the opinions of a sample of the teachers in the Iraqi universities and civil colleges in the central Euphrates governorates. Accordingly, the current study model consists of two aspects, the first of which represents the high Involvement HIIN variable and its dimensions (participation in decision-making, information sharing, reward-based performance, training). The second is the dependent variable, which is organizational innovation ORIN (administrative innovation, process innovation). The study data were collected from (20) (university and civil college in the central Euphrates governorates) through the measurement tool (resolution) and according to the prepared and air-conditioned standards, the number of resolutions distributed (445) while the number of resolutions retrieved (397) (375) is valid for statistical analysis and (22) Invalid resolution for Statistical Analysis. By using statistical methods, factor Analysis, descriptive statistical analysis, structured equation modeling, using statistical programs such as 24. AMOS (SPSS v 24.V), and Table and Data Wizard (Excel). The results found that high Involvement has a positive effect on organizational innovation. This supports the statistical formulation of the study's hypotheses, and the current study recommends that universities and non-governmental colleges should strengthen their interest in high Involvement.

The present study aims to test the impact of entrepreneurial vigilance in its dimensions (vigilant survey and research, vigilant coherence and communication, evaluation and judgment) on entrepreneurial learning in its dimensions (exploratory entrepreneurial learning, entrepreneurial investment learning). The research relied on the descriptive and analytical approach. The study sample included (120) individuals from managers and heads of departments in private banks in the governorates of the Middle Euphrates (AL-Diwaniyah, Babylon, Karbala, AL-Najaf, and AL-Muthanna). In order to achieve the objective of the study, a hypothetical model was created for it that illustrates the nature of the relationship between the three variables of the study, and the questionnaire was adopted as a main tool for data collection. The questionnaire was distributed to the members of the study sample and the number was (142) questionnaire and (130) questionnaire was retrieved, and many statistical methods were used, including the arithmetic mean, standard deviation, coefficient of variation and modeling the structural equation and using the program (AMOS, 20 and SPSS V.25) in diagnosing the study variables and testing hypotheses. The study reached many conclusions, the most important of which is the direct impact of entrepreneurial vigilance on entrepreneurial learning.

The current study aims to identify the role of the emotional dimension of organizational Identification in enhancing the quality of health services in some hospitals in Salah al-Din, through the researcher’s adoption of the descriptive analytical approach, identifying the study community and how to choose the sampling unit from the community, as well as indicating the sources of obtaining data and information related to variables The study, in addition to identifying the important steps in the method of all data from the community, and following the practical methods in measuring the validity and reliability of the study and the use of the tests to be applied to measure the appropriateness of data for the post-tests, as well as clarifying the statistical methods and treatments used to conduct the statistical analysis. The study chose three hospitals in Salah al-Din Governorate, namely (Salah al-Din General Hospital, Baiji General Hospital, and al-Sharqat General Hospital). . The study reached a number of results, including: There is a significant effect of the emotional dimension of organizational Identification in improving the quality of health service in Salah al-Din hospitals. Based on the results shown by the study, the study presented some proposals, the most important of which are: Strengthening the emotional dimension of organizational Identification by enhancing the feeling of workers in the organizations in the field of study that their work in these organizations provides them with a feeling of happiness more than any other organization, and providing what can strengthen the feeling of belonging to organizations in which they work. And enhancing the level of health service quality by enhancing its dimensions in the organizations in the field of study

The current study aims to design a risk assessment approach according to ISO 31000:2018 in the Iraqi Ministry of Interior and its formations by preparing a guideline as well as preparing a risk management procedure according to the guide that will be prepared, to adopt this procedure in the process of identifying, evaluating, analyzing and treating the risks that surround all operations The target formation, to address the problem of the study represented by the Ministry of Interior’s lack of a document prepared according to specific criteria that explains the aspects and processes of risk management activities in order to address them and ensure their effectiveness. And how to analyze their causes and methods for developing solutions to address them that surround the work of each formation, in addition to providing documented information on the risks in each formation, the purpose of which is to prepare a database that enables all the Ministry’s formations to cross-fertilize ideas and identify the best proposed solutions to address risks. Personal interviews have been adopted With a number of security leaders in the researched ministry, as well as direct observation of the workflow In it, the researcher helped to implement the proposed experiment in her study, so the study came out with a set of results, the most important of which was that the Ministry of Interior prepared a strategic plan for the period (2019-2023), but it did not develop a system, program or basic procedures to assess the risks that prevent the implementation of the above plan except Its reliance on experts and specialists in its formulation.

The purpose of the present study is to learn about the impact of spiritual leadership on career stability through the opinions of a sample of teachers in the universities and private colleges of the governorates of the Middle Euphrates (Karbala, Babylon, Najaf, Samawah, Diwaniyah). The study model consisted of two first variables representing spiritual leadership (SPLE) (vision, faith/hope, love of altruism). and the second variable is job stability (Jost) (job security, job satisfaction, stable working time, reduced separation/absenteeism). The study data were collected from 20 universities and community colleges in the governorates of the central Euphrates from Halal to a form of identification. The questionnaire was distributed to a sample of heads of departments and teachers, bringing the number of returned forms to 389. The results obtained by the researcher were drawn based on some statistical programs such as SPSS vr. 24) and (AMOS vr. 24) and tables processor software (Excel). In addition, the researcher applied the structural equation system (SEM) method through our use of its confirmatory working analysis to determine the extent to which the paragraphs developed were involved in interpreting their axes. The results of this study have found that spiritual leadership has a positive impact on career stability. The present study therefore recommends that attention be paid to spiritual leadership for its role in promoting functional stability.

Kansei engineering is one of the innovative techniques for emotional evaluation of design, still popular and used today. It is a method of translating emotions into product or service characteristics in order to facilitate design elements to meet customer and consumer requirements. This research aims to identify and define the bank with the emotional requirements of the customer through the use of (kansei) engineering and to define the bank with the characteristics of the banking service that meets the emotional customer requirements in the International Islamic Trust Bank, which was chosen as a sample to achieve the objectives of the research. Quantitative and qualitative methods were used in data collection, and a questionnaire was developed and distributed to (150) samples of the bank\'s customers, and in order to process the data, many statistical methods were used using the (SPSS V.28) program to produce a scientific outcome in the context of this topic, and the most prominent conclusions were the fulfillment of the requirements The emotional requirements of the customer are acceptable to the bank, which is why the bank should pay attention to these requirements, as they contribute to increasing the customer’s gain and satisfying his emotional requirements. To gain and increase its customers and meet their needs and emotional requirements, the bank must meet all the emotional specifications of the customer to improve the quality of service and provide it with high quality.

The research focused on the workforce, which is one of the important elements for the success of any project, The basis for success is planning and organization, and the most important thing that must be planned and organized is the size of the workforce for each stage of the project, This was applied to the project to expand industrial water transactions in the Baiji refinery The reason for choosing it as a sample for research was that it is a huge project that contains many branching activities in a complex way that requires the introduction of a new method that facilitates the estimation of the appropriate manpower size for each stage in a correct scientific manner, And because of the large number of activities and works that require a different size of manpower at each stage of the project Which will lead to an increase in the process of hiring and laying off the workforce for each stage and to reduce these costs in addition to reducing the cost resulting from retaining an extra workforce, The method of dynamic programming was used to solve the problem of estimating the appropriate size of the workforce for the project, which must be kept at each stage in order to reduce the cost The most important finding after completing the research was that it is better to keep the minimum number of working forces at each stage, except for some stages in which it was necessary to keep one or more additional workforce in order to avoid increasing costs.

The Study aim to find the relationship and influence between cognitive-consciousness in Enhancing Strategic Ambidexterity, For the academic leaders at the University of Kirkuk, as the study problem was identified by many questions represented in the nature of the relationship and influence between the study variables. And to ensure the validity of the hypotheses, all of them were subjected to multiple tests, and the researchers used the questionnaire in the study in order to obtain the data. (126) questionnaires were retrieved, and (119) of them were valid for analysis, i.e. (90.1%) of the studied sample. The researchers used a set of statistical methods through which data were processed and results were extracted, and the most prominent conclusions were: The results of the descriptive analysis of the study showed a significant correlation and effect between (cognitive awareness and strategic Ambidexterity), which is a strong positive correlation and impact, and the researcher explains the result The more the university administration is interested in practicing cognitive awareness in terms of perceiving thought and knowledge flow and sharing it with working individuals to increase knowledge comprehensively and take into account the emotions and feelings of individuals and communicate with them, the more this leads to a higher level of strategic ingenuity at the University of Kirkuk. The study made many recommendations, and the most important recommendation was to urge the University of Kirkuk administration to adopt specific mechanisms and plans that contribute to the exploration of opportunities generated by the external environment in order to proactively exploit (invest them), in order to establish a link between research activities and the needs of the local community.

Abstract
The study aimed to identify the concept of the leadership contract and its impact on organizational practices at Tikrit University according to the Molinaro model, The descriptive analytical approach was used to present theoretical ideas, data processing and interpretation, and identified the field of study at the colleges of Tikrit University, and the research community represented (1042) individuals, from whom a non -random (intention) sample was chosen by (281) individuals, from the teaching staff of the title of title (Professor, Assistant Professor) The questionnaire was distributed electronic, which is the main tool for study, To recover (259) questionnaires, and after the analysis of data, the study reached a set of results, the most prominent of which was that the leadership contract has a moral impact on the organizational practices of leaders at Tikrit University. The study concluded with a number of recommendations, most notably the emphasis on adopting organizational practices, And the need to pay more attention in clarifying the roles and responsibilities of the leader for the candidates for the leadership position and the obligations required of them, and that the conditions for the leadership contract in meetings and training and development programs be confirmed to qualify the next generation of leaders.

The research aim is to explore the mediating role of quality of work life in strengthening relationship between adopting servant leadership behaviors and achieving strategic Niche at level of the directorate in field of research. The intellectual problem of research was represented by main question (Does adoption of servant leadership behaviors in directorate contribute to enhancing its strategic position through the mediating role of quality of work life?). While the problem of field research was manifested to confront routine in administrative work and peak of auditors for services of Directorate through an administration with administrative cadres that adopts servant behaviors that simplify the work procedures and speed up their completion in a way that enhances its strategic niche among the rest of other directorates in governorate, as research was applied in Najaf Education Directorate - Al-Manathira on a random sample of (280) respondents from its administrative and educational staff, based on a questionnaire form prepared for this purpose. Used a set of statistical methods to analyze data, including correlation coefficient (Pearson) using SPSS V.25. And structural equation modeling using AMOS V.23. As researchers reached a set of conclusions, most important of which is existence of a positive correlation and positive effect between three research variables. In addition, there is an indirect, significant effect of quality of work life in the relationship between adoption of servant leadership behaviors and achievement of the strategic niche of Directorate. Based on conclusions reached by researchers, they were able to crystallize a number of recommendations to improve levels of response to work requirements, most important of which is increasing attention to the dimensions of quality of work life at level of the directorate in field of research as it represents main pillar for enhancing, improving and sustaining performance of its educational and administrative staff in light of these requirements, especially as we are coming for a new academic year in full attendance after overcoming the Corona crisis and its repercussions

This research aims to identify the role of the (COSO) framework in reducing financial risks and the risks of marketing services and their repercussions on achieving social sustainability. Welfare of subscribers to the company's services sample research. The researcher reached a set of conclusions, the most prominent of which is that there is a natural direct relationship between risks (financial, marketing services) and social sustainability. The internal control of the research sample company by relying on the indicators of the framework (COSO 2013).

This study aims to show the effect of employing green intellectual capital in promoting a proactive sustainability strategy at the level of a sample of food industry companies. The proactive sustainability strategy was measured in three sub-dimensions which are (proactive economic sustainability strategy, proactive social sustainability strategy, proactive environmental sustainability strategy). The surveyed companies apply green intellectual capital, and what is their impact in promoting a proactive sustainability strategy?).The study population included five food industries companies in the holy governorate of Karbala, and the study sample amounted to (130) individuals from officials in the companies investigated. The questionnaire was used as a main tool in collecting data and information necessary for the study. For the purpose of data analysis and statistical processing, the study relied on a set of statistical methods available in the programs (SPSS,V.24, Microsoft Excel, 2010,AMOS,V.23 The study reached a set of conclusions, the most important of which was the existence of two correlations and a statistically significant effect between green intellectual capital and the proactive sustainability strategy, and the research also came up with some important recommendations.

The Research aims to impact monetary development activity in Iraq survey, through the Causal Relationship between the growth rate of Money Supply, the three measurement (M1, M2, M0) and the rate of GDP in Iraq growth analysis for the Period 2003 to 2022. Using Granger causality test and Johansen approach for co-integration equation, and error correction model (ECM) to determined the direction of causal relationship and interaction effect between those variables.
As well as the study used dynamics econometrics model with period of lags suitable for measuring the impact of monetary variables in the GDP growth in the short and long terms. Result of the assessment has shown existence of a long run relationship between money in its different forms growth rate and the rate of real GDP in Iraq, using the error correction model and co-integration, while there were short run relationship between most of the independent variables of money supply(M1,M2) and variable adopted (GDPr), and there was no relationship with M0 in the short term. which was confirmed causality test based on the result of Granger approach, through a common integration between these variables and based on the results of the tests conclude that the changes in the real GDP in Iraq are disproportionately affected and non-critical changes in the money supply most of various kinds in the short run, while the changes in the money supply in its different forms affect real GDP in the long run.

The research aims to test the investment momentum strategy and form its portfolio, evaluate the performance of investment momentum portfolios in the Iraqi Stock Exchange as a field of application, and identify the most important criteria and determinants that affect the testing of the investment momentum strategy, as well as determining which of the momentum strategies is the best in achieving alignment between returns And risk in the Iraqi stock market, according to a study (Jagadeesh & Titman1993). (16) investment momentum strategy was tested based on equally weighted techniques.
The research reached a set of conclusions, the most important of which are: The application of the investment momentum strategy in the Iraqi stock market achieves unusual returns for investors, and accordingly investors in the Iraqi Stock Exchange can achieve extraordinary returns by buying high-performance shares and selling high-performance shares low.

The research aims to measure and analyze the overall effect relationship (direct and indirect) between the administrative capacity of the research sample banks (the independent variable) and the lending behavior (the dependent variable) by mediating a specific growth (the mediating variable), as the annual reports of a sample of listed Iraqi banks were relied upon In the Iraq Stock Exchange, amounting to (8 banks), and they are (Baghdad, Iraqi Investment, Middle East, Iraqi National Bank, Business Bay, Mosul for Development and Investment, North Finance and Investment, Al-Mansour Investment) out of the total number of listed banks amounting to (25 banks) for the period (2006 -2020) for the purpose of answering the most prominent questions contained in the research problem (Does the administrative capacity of the research sample banks affect directing the lending behavior through the mediation of a growth determinant for the bank?). The research variables were measured and analyzed using a number of financial ratios and methods such as {Data Envelope Analysis (DEA), HHI (Herfndahl-Hirschman), asset growth}. The study hypotheses were tested using the statistical program ((SmartPLS.v.3). The research reached a set of conclusions, the most important of which is (that there is an effect of the administrative capacity of the research sample banks on the lending behavior by mediating a specific growth of the bank). The research concluded with a number of recommendations, the most important of which is (necessity of attention the research sample banks to raise the levels of their administrative capacity because of their positive effects on directing lending behavior by mediating a specific growth of the bank).

The study aims to know the impact of capital adequacy on the financing structure by ownership of a sample of private banks listed in the Iraq Stock Exchange for the period (2014-2020), to diagnose its weaknesses. The study problem started from the main question that is: Does capital adequacy have an impact In the structure of financing by property rights for the commercial banks investigated?, which represented the research community of commercial banks in Iraq, (12) banks were selected and listed on the Iraq Stock Exchange, based on their annual reports. And the use of the descriptive analytical method. The study also used financial analysis and statistical analysis to apply the method of simple linear correlation analysis and the method of simple linear regression in order to know the extent of the effect between the variables. The most important conclusions were the existence of a significant correlation between capital adequacy and equity financing structure, and also showed a significant effect between capital adequacy with equity financing. The study recommended the need to rely on owned sources in the financing mix of banks, which makes the bank more stable if compared to banks that depend on sources of indebtedness, and also the need to focus studies and research to work capital adequacy by applying to financial institutions in the Iraq Stock Exchange more.

The research aims to analyse the contribution of shadow banking represented by (the Iraqi Housing Fund loans) to increasing the volume of electronic payment cards, as the growth rates of loans granted to all branches were analysed as well as the growth rates of the volume of electronic payment cards in Iraq for the period from 2017-2021 according to what is From data, many financial and statistical methods were used, and Iraq was chosen as a country for research, because shadow banking has contributed to the development of the financial and economic aspect significantly. The research made a number of recommendations, the most important of which is the need to increase people’s awareness of the importance of using electronic payment methods through banks establishing awareness sections within their branches because of their great impact in motivating customers to use modern means of payment.

The main objective of Basel III decisions is to achieve fundamental reforms that enhance liquidity in order to make the banking sector more resilient. By improving its ability to absorb financial and economic shocks and reduce their transmission from the financial sector to the real economy. Perhaps the impact of the mortgage crisis (2007-2008) on economic indicators, including the Dow Jones index. In 2008, the index lost 32% of its points to settle at 8,840 points, after it was 13,000 points, which was described as worse than the Great Depression of 1929, which made the Basel III Committee make adjustments Therefore, the research dealt with the importance of applying the liquidity coverage ratio that enables the bank to ensure that it has sufficient liquidity to meet its needs within a period of 30 days, and the importance of profitability indicators, return on equity and return on assets, and the relationship between them. The research aims to define the importance of Working with the Basel decisions, which prevent banks from financial shocks, and one of the most important results of the research is that the liquidity coverage ratio is linked to a low positive relationship, that is, it does not constitute a burden on banks, and profits can be made from them by retaining liquid funds allocated to cover liquidity in the form of highly liquid assets such as investing in short securities. term that enhances banking confidence

The study aimed to prove the ability of pricing models (CAPM, APT) to be used in the Iraqi stock market, and any of the two has more impact on the market value of the stock prices. The study sample consisted of (37) companies distributed over (6) economic sectors (banking sector, industry sector, hotel and tourism sector, services sector, insurance sector, agriculture sector) for companies listed in the Iraqi Stock Exchange for the period from (2011-2020). In addition to the annual data of macroeconomic indicators (market index, GDP, money supply, inflation, oil price, exchange rate, interest rate), the study used a variety of financial and statistical methods (SPSS.V23, Eviews12, and Microsoft Excel 10) to analyze the data and test the validity of hypotheses. The study found a group of results, the most important of which is the existence of an inverse relationship between pricing models (CAPM, APT) and the market value of the stock prices.This means that the increase (risk and return) and rates of economic variables leads to a decrease in the market value of the stock prices.The study concluded that a set of recommendations, of which companies should benefit from the results of the study, which showed the ability of models to assess the market value of the stock prices, and therefore companies can rely on investment operations in the financial markets in the light of these models . And the nee6d to hire a corporate group of financial and economic analysts to follow the economic variables that affect the market value of the stock prices because they are not stable under the adoption of Iraq on the rentier economy in order to provide the solutions that can help companies in the event of economic crises in the country.

The research aims to highlight the role of financial innovation in improving financial performance because of its great importance in the performance of companies and the lack of research that touched on financial innovation, The researcher pushed to study financial innovation and link it to the variable of financial performance and to study the relationship between them in the surveyed companies, and raised a major problem: "Does financial innovation have a role in improving the financial performance of financial companies?" A hypothetical scheme was drawn that expresses the hypotheses of the research, and the questionnaire form was used as a tool to obtain information, as the questionnaire form was distributed to employees in a sample of financial companies in Iraq by (5) companies, (60 forms were distributed and (46) of them were retrieved valid for analysis, To confirm the validity of the hypotheses, the statistical program package (SPSS, Ver_23) was used, and the research used the descriptive and analytical method to collect and analyze data. The research reached a set of conclusions, the most important of which is the existence of a statistically significant and positive correlation and influence relationship between financial innovation and financial performance at the macro and partial levels of companies. The research suggested the need to invest in financial innovations and their dimensions effectively and efficiently to improve financial performance in financial companies.

The elements of the marketing mix play a prominent and important role in introducing the modern electronic products and services provided by banks because of this of great importance in achieving the competitive advantage and attracting many customers, so the research seeks to measure the role of these elements in increasing the demand for electronic banking services and by studying the relationship between Research variables, which are each of the elements of the marketing mix and the demand for electronic banking services by applying to a sample of Iraqi commercial bank departments, where the use of what was addressed by previous studies and research that focused on this field, and accordingly the researcher used the descriptive analytical method for the purpose of reaching the results and by distributing (70) A questionnaire form on the individuals of the research sample, and after collecting the data, it was processed using the statistical program (spss) and through some statistical methods such as percentages, arithmetic means, standard deviations, correlation coefficient and regression, where a number of results were reached, the most prominent of which was the absence of a department for banking marketing within banks. The researcher investigated because this job has great repercussions on the work of banks, and accordingly the recommendations came The most important of which was the necessity of creating a banking marketing department within the surveyed banks, which takes upon itself the responsibility of promoting and marketing all the services it provides, in a way that works to attract the largest possible number of customers

The research aims to apply one of the modern administrative techniques, which is the dissemination of the sustainable quality function because of its important role to achieve the desires of customers and include them in the design and development of a product that achieves economic, social and environmental value (shared value), in addition to its contribution to reducing production costs for economic units with the support of the target cost. Al-Joud Company for Modern Agriculture Technology and Detergents, Sterilizers and Disinfectants Industry / Detergents, Sterilizers and Disinfectants Factory was selected as a sample for research to apply this technology. When designing or developing a product and reducing its costs. The research concluded that the publication of the sustainable quality function increases the possibility of development and innovation for the design of sustainable products in compliance with the guidelines and laws related to sustainability, so the research recommends the necessity of adopting the economic unit to apply the publication of the sustainable quality function because it allows manufacturers and designers to maintain the sustainable development of products and focus on innovation through technology Modern and sustainable materials.

The purpose of the research is to explain the concept of accounting learning and to understand this term in a way that explains the theoretical principle and its specific aspects. On the other hand, the concept of environmental and social accounting is one of the modern trends that have emerged in accounting in response to the requirements of the international community to respect the environment and meet the requirements of society in addition to achieving economic goals. Then, the entire review will focus on the environmental and social aspects of accounting applications and reflect on the need to update and update the accounting curriculum in response to those requirements.
The researcher used a survey questionnaire for a sample of accountants and auditors to determine the role of social and environmental accounting in developing accounting learning, and providing relevant financial and non-financial information without turning into a set of problems.
According to the set of recommendations, it is important for economic units to report non-financial information, including information on social and environmental activities, including for the purposes of comprehensive research in the reporting of economic units.

The research aims at the possibility of employing information and communication technology and demonstrating the impact of its use on the financial statements of companies through the quality of accounting information and its suitability to markets and internal and external beneficiaries. High quality. The research focuses on the importance of technology in making appropriate decisions for management, as technology contains speed in producing information and raising the level of performance of the economic unit, as well as knowing the technological reality in Iraqi economic units and the extent of its application in Iraqi companies. The researcher relied on statistical methods through a questionnaire that was conducted at Coca-Cola Company to review the extent of the use of information and communication technology, and the research shows the importance of using technology in producing evidence and its speed in making decisions and achieving high quality.

This paper analyzes and measures the relationship between some macroeconomic variables (monetary base, public debt, foreign reserves denominated in US dollars) and fiscal discipline in the Jordanian economy during the period 2004-2020, and we have used the ARDL model, as well as another set of tests.
The researcher concluded that there are causal relationships between some economic variables and the general budget deficit, some of which are consistent with the logic of economic theory and others contradict the logic of economic theory as a result of a number of reasons mentioned in the body of the thesis related to the characteristics of those economies. The researcher recommended a set of recommendations, the most important of which is the necessity of consistency between the existing economic policies to achieve financial discipline as a basic pillar for the advancement of the reality of those economic..

The increase in commodity imports and services is one of the problems that the Iraqi economy suffers from in the last decade of the last century and still is because it was accompanied with the increase in the total population and thus an increase in imports if we know that local production is suffering from a major crisis and is almost non-existent or almost non-existent except for some basic commodities Exporting abroad, especially crude oil, due to structural political and economic problems that the Iraqi economy suffers from. This feature has become in recent years one of the most important features that characterize it, It refers to the fluctuation of its financial revenues according to fluctuations in global oil prices, to be reflected in its financial ability of foreign currencies allocated for spending, including imports, to meet the increasing demand for imported goods by th e population, and here it is clear, especially after 2003 as a result of the new political conditions, the most important of which is trade openness. Predicting the population increase and imports and its reflection on the future plans of the state using the Box-Jenkins methodology) and for the period (1990-2021) in Iraq and assisting in drawing up its international e conomic policy. between them .

Survival analysis is a modern method of analysis as it is based on the fact that the time until the occurrence of the event under study is the dependent variable, and that time is the main factor for analyzing data according to the subject of the study and the recovery of patients in the field of medicine. From it we obtain estimations for the equations of the parameters of the nonlinear survival models with the least possible variance, according to the estimation method of the model to study the influence of risk factors by building a nonlinear survival model and finding the information matrix that is a symmetric matrix and non-negative knowledge (that is, its eigenvalues are all positive) and finding a Hessian matrix or Hessian is a square matrix of partial derivatives of the second degree of a function with a numeric value, or a scalar field of the cox form It is defined by three parameters. As well as finding the capabilities of the greatest possibility for the parameters of the linear structure of the relative risk function by maximizing the possibility function for the survival times, and deriving the Newton-Raphson Procedure, which is one of the iterative numerical analysis methods that are used in solving complex nonlinear mathematical equations to find roots for these equations. The researcher made multiple visits to Imam Al-Hussein Medical City as it is specialized in the Corona virus in the holy governorate of Karbala with the aim of obtaining accurate and daily data on the infected cases in 3 months for patients with the Corona virus on the values of (3) risk factors for the infected, according to the opinion of a number of specialized doctors respiratory diseasesThese are the results of the examinations that were carried out for the infected patients and those lying in the specialized centers and hospitals, amounting to (126) patients, and they are a random sample of the total number of patients in the Imam Hussein (peace be upon him) Medical City in the months of 3, 4 and 5 of the year 2020, and some of them are distributed to other hospitals, then the values of The initial parameters are in the ordinary least squares method in the excel program, and then the Newton-Raffson method was applied to find the unknown parameters of the derivatives of the risk functions in the cox model after their derivation and finding the values of the derivatives. The estimated value of y and then finding the value of the mean squared error

The research aims to evaluate the reality of the application of requirements according to the ISO 15189:2012 standard, which represented (the field, references, terms and definitions, administrative requirements, and technical requirements). The research problem was that there are many problems and challenges facing the application of ISO 15189:2012, including Provides employees and patients with appropriate support to achieve the quality of laboratory outputs, as well as poor knowledge of what the specification is (ISO 15189: 2012) and what are the advantages achieved for the researched laboratories and their employees when approved. The study adopted the comparative study (A comparative study) between a number of governmental and private laboratories, which were chosen as spatial boundaries for conducting the study. Scientific facts. As for the research sample, it was represented by a random sample of the researched governmental and private laboratories in Baghdad, which are (the laboratory of the Martyr Ghazi Al-Hariri Hospital for specialized surgeries and educational laboratories, the Sama Al-Wathiq laboratory, the Medicine Gate laboratory). A set of statistical methods were adopted, including (weighted arithmetic mean, percentage measurement, and gap size measurement). The extent of application of the requirements was diagnosed, and which requirements were most and least applied. The research concluded that there are differences in the percentages of application for the researched laboratories, the research reached the most important conclusions represented by the weak interest of the researched laboratories to apply the requirements of quality and efficiency of medical laboratories according to the specification (ISO15189:2012), due to the lack of orientation to the application of the quality management system, as well as the lack of provision of assignments The financial support and the necessary support from the senior management for its approval. The most important recommendations were the development of several procedures related to focus and patient care in the researched laboratories.