Journal of Business Economics for Applied Research

The aim of the research is to know the effect of the characteristics of the audit committees represented by (the size of the audit committees, the number of audit committee meetings, the financial experience of the members of the audit committees, the independence of the members of the audit committees) on the quality of disclosure of sustainability information. Of the fifteen Iraqi banking companies listed in the Iraq Stock Exchange, for the period from 2011 to 2020, for the purpose of collecting primary data and measuring the study variables, correlation and regression models were used to examine the relationship and influence between these variables, and the research concluded that there is a correlation between the characteristics of the committees Auditing has a positive significant correlation with the quality of disclosure of sustainability information

The main objective of this research is to identify the importance of the role that psychological capital plays in strengthening and building mindfulness among a sample of the leadership cadre in the presidency of the University of Fallujah. The research problem indicated a lack of awareness of the importance of employing psychological capital in its dimensions (self-efficacy, hope, optimism Flexibility) in building and enhancing mindfulness in its dimensions (distinction, alertness, orientation towards the present, awareness of multiple points of view, openness to the new), so the importance of research is highlighted in an attempt to highlight some solutions that would address some of the problems facing organizations, especially educational ones, and the approach that was taken Its adoption is the descriptive analytical approach by surveying the opinions of the research sample regarding both psychological capital and mental alertness. For the purpose of framing the practical side of the research, the questionnaire was relied on to collect and analyze data, where (63) questionnaires were distributed, but the correct retriever is (50) questionnaires representing the final sample of the research from the staff working in the presidency of the University of Fallujah, and the analysis of the field side of the research It was done through the statistical package (SPSS), and the research reached several conclusions, the most important of which is the existence of a significant correlation between psychological capital and mindfulness in the researched university. This came as a result of the need of the university and its owners for mindfulness

The research discusses the importance of research, the development of accounting qualification through international accounting education standards, and sustainable development. There is no doubt that the responsibility of qualifying accountants who possess technical skills and professional competence is very important. Therefore, the research was directed to study the extent to which accounting qualification is affected by international accounting education standards. And the impact of accounting qualification on sustainable development, to obtain an advanced level of performance for accountants and in a way that meets the requirements of the labor market and society as a whole, which ultimately reflects on making sound and correct decisions and reaching the best scientific and professional procedures. The study aimed to highlight the importance of the interaction of accounting qualification With the areas of sustainable development and the adoption of advanced and modern curricula in accounting education that simulate and harmonize with the requirements of international accounting education standards to develop the analytical and cognitive capabilities of future accountants and ensure continuous improvement for them and the organizations in which they work.
The researchers adopted a scientific approach using the analytical descriptive approach, by using the statistical program (SPSS), to obtain an analysis of proportions, frequencies and examining the efficiency of the measurement tool, and the statistical program (AMOS V26), to find data analysis and according to the structural equation modeling (SEM) method to find Regression coefficient, and to find an analysis of the nature of direct and indirect relationships (the median).
The research concluded that there is a direct and direct positive impact relationship combined and individually for accounting qualification under international accounting education standards on the one hand and on sustainable development on the other hand, and that there is a direct positive impact relationship of international accounting education standards on sustainable development, and that there is an indirect positive impact relationship for accounting qualification On sustainable development through the International Accounting Education Standards, the researchers recommended several recommendations, the most important of which is the issuance of curricula that include radical and real changes that meet the requirements of the fields of sustainable development and integrate with the International Accounting Education Standards.

The aim of the research is to diagnose the dimensions of entrepreneurial leadership represented by (proactivity, creativity, taking risks, strategic vision) in order to identify the extent of their availability among the leaders of the researched organization represented by Asiacell Mobile Communications Company, in the light of analyzing the data collected through the questionnaire distributed to a sample consisting of (96) Respondents from the senior and middle administrative leaders in the researched organization, The descriptive methods were used within the statistical program (SPSS), and in a way that the research reached several results that confirmed the possession of the leaders of the researched organization for the embodied dimensions of entrepreneurial leadership, as well as presenting some proposals related to developing the skills of senior and middle leaders in a way that ensures that they possess the dimensions of entrepreneurial leadership in order to enhance the reality of the organization research and its advancement within the competitive environment in which it lives

The research aimed to identify the role of the processes of determining and measuring the quality costs of the University of Tikrit in rationalizing control decisions. The research relied on the actual data extracted from the University of Tikrit, and on the descriptive analytical approach to describe the phenomenon under study quantitatively and qualitatively by collecting and analyzing information from the university records consisting of (22) colleges and (101) departments and branches for the academic years (2019-2020/2020-2021), according to a theoretical framework supported by a group of Arab and foreign researches that dealt with the adoption of quality costing technology in public universities. The research concluded that the processes of determining and measuring the costs of the quality of services provided by the University of Tikrit have a fundamental role in providing information that contributes to the rationalization of supervisory decisions.

The study sought to determine the contribution of the Five Steps 5S to enhancing the marketing performance of the Mosul Alban Factory, as it is known that every organization has a marketing performance, and this performance frames the organization’s ability to achieve its goals, as it depends on its ability to provide products that meet customer requirements. In view of the limited studies that dealt with the relationship and the impact between the five steps 5S and the marketing performance in the Iraqi environment (within the limits of the researcher's knowledge), the researcher sought to include his current study of these two dimensions within a comprehensive framework in an attempt to study the relationship and the impact between them, and the problem of the study was framed through The following questions raised: )1( Is there a relationship between the Five Steps (5S) and the organization's marketing performance? (2) Does the five-step philosophy (5S) affect the marketing performance of the organization? In order to answer the above questions, a hypothesis diagram was designed for the study, which reflects the nature of the correlation and impact relationships between the five steps (5S) and the marketing performance. The study reached a set of conclusions, the most important of which is that implementing the five steps (5S) in a good work environment, with a dearth of publications and advertisements that motivate workers to apply it. The study concluded with a set of proposals that would enhance the work of the researched organization, the most important of which is that motivating workers to apply the five-step philosophy (5S) because of its important role in achieving the successful application of marketing performance.

The research seeks to know the extent of the value of the customer in promoting the market and working to increase it. The value of the customer is one of the priorities that it seeks to show directly on the market share. The research problem lies about the extent to which those in charge of managing private hospitals realize the value of the customer and the market share, In order to answer the staff's questions, some private hospitals in the city of Mosul were chosen. In order to achieve the research aims the questionnaire was considered the main tool for collecting the data. The research reached a set of conclusions, the most important of which were:
1. The results of description and diagnosis appeared with the interest of the surveyed hospitals in providing the best services, as well as dealing with customers with respect and working to achieve their demands, in addition to the positive reputation they possess in the local market, and this is evidence of the adoption of the value of the customer by the surveyed hospitals.
2. Furthermore, the surveyed hospitals adopted the market share variable by studying the pricing policies of competing hospitals in the first place, because of its direct impact on customers in the Mosul market, as well as the proximity of the geographical location of these hospitals, and this constitutes a matter of interest for customers to quickly obtain health services.
On the other hand, the research interduce some suggestions:
1. In order to increase interest in the value of the customer, the private hospitals in question should create a specialized unit to study the interests of customers and work to receive all proposals and reactions and work to implement them because of their great role in enhancing their market share.
2. As well as the surveyed hospitals should interesting to the mental status compared to other dimensions of customer value and give it a major role because of its impact on customers by drawing a large positive image.

The research aims to shed light on an unconventional leadership style characterized by softness, understanding and flexibility that helps to successfully manage the emotions and feelings of employees and focuses on the personality and behavior of employees and makes employees feel their importance. A questionnaire was developed to collect data on the research variables and distributed to a sample of (50) individuals, all of which were valid for analysis. The researchers reached a set of results, the most prominent of which was the existence of a significant correlation between the dimensions of soft leadership skills and organizational reputation at the macro level

The current research seeks to show the availability of transformational leadership dimensions among administrators and leaders in the College of Administration and Economics-Salahaddin University / Erbil, according to the opinions and views of a sample of the college employees researched and also to identify the role of transformational leadership in reducing job alienation and to achieve the objectives of the research was designed an electronic questionnaire consisting of (45) items and was sent electronically to a sample of college employees and was answered by (99) employees to study the nature of the relationship and the impact between The two variables, has been relying on the statistical methods of the social sciences (SPSS) in the analysis and testing of the main hypotheses of the research, which states the existence of the characteristics of transformational leadership of the subordinates of the college researched as well as the availability of job alienation behavior among employees in addition to the statement of the type of relationship and impact between the dimensions of transformational leadership and job alienation combined and individually, and the most prominent results of the research showed that there is agreement for most of the sample members on the existence of dimensions of transformational leadership in varying proportions, but between the results that after Job alienation is characterized by a small percentage, so the results proved that there is an impact relationship and a moral correlation inverse and negative and a good level between transformational leadership and job alienation and according to the macro and micro levels and this confirms that the more the application of the principles of transformational leadership in the college surveyed led to a reduction and decrease of job alienation.

This study aimed to measure the long-term causal relationship between household consumption spending and the rate of inflation in Iraq for the period (1990-2021), with the assumption that there is an uncontrolled relationship between them in the long run, by relying on the modified Walt test provided by Toda and Yamamoto, who perform By estimating the augmented VAR autoregressive (k+d), the study concluded that there is a bidirectional causal relationship between each inflation rate and the household consumption expenditure rate in Iraq, as the high inflation rate will lead to a depreciation of the currency and thus affect household consumption spending. Irrational consumer spending leads to a gradual increase in demand, which leads to higher prices

The study aimed to identify the extent of the importance and nature of entrepreneurial intuition as an entrance to achieving strategic success in the Iraqi telecommunications companies, represented by (Asiacell, Zain Iraq, Korek) as a field of study. Among the different dimensions, the questionnaire was used as a main tool for the study in collecting data, and the researcher distributed (184) a questionnaire to the members of the researched sample, and the recovered ones were (138), and then analyzed the data using the statistical program (SPSS, V.23) to extract statistical methods.
The study reached a set of conclusions, the most important of which are: The results of the descriptive analysis of the study showed the existence of a statistically significant correlation and effect between the two variables (entrepreneurial intuition and strategic success) and between each of its dimensions, which is a very strong positive correlation and effect, and the study explains that result that the more interested The management of Iraqi telecommunications companies in practicing the pioneering intuition, which is the ability to sense opportunities and seize them continuously before their competitors will lead to achieving strategic success. By persevering with the experiences of international companies in the same sector and benefiting from their experiences

The study aims to identify the role played by containment leadership behaviors in promoting the overlapping waves strategy. (University of Anbar, University of Fallujah) as a field for study. The total study community size reached (201) academic leaders and in a comprehensive inventory method for the community, and the questionnaire was distributed to them, and the retrieved forms were (150) questionnaires, of which the good ones were for statistical analysis (130), which represents the sample size as a leader Academically in both universities, and for the purpose of achieving the objectives and hypotheses of the study, a hypothetical scheme was formulated in which the nature of the logical relations was determined showing the variables of the study and its dimensions. From the descriptive statistics methods, the statistical analysis program (AmosV.25), (SPSSV.25) was used. The study included a set of conclusions, the most important of which were: The inclusive leadership behaviors in Iraqi universities, the sample of the study, is linked to strengthening and enhancing the overlapping waves strategy.

The research aims to shed light on the impact of human resource management practices on organizational commitment in the Nineveh Health Department. The study sample was selected from (307) employees from the Nineveh Health Department departments. The researchers followed the analytical descriptive approach. Presentation in the theoretical frameworks as a main tool for collecting data and information, and the research reached a set of results, including the impact of human resource management practices on organizational commitment through human resource management practices used in the Nineveh Health Department that are able to strengthen the psychological links between organizational goals and employee goals, and this is an invaluable result tangible human resource management system, which is important in retaining employees and exploiting their potential to the fullest extent, and this confirms that the Nineveh Health Department cannot continue to work and reach its goals without achieving the goals of its employees. The health sector and this is reflected in the performance of its employees

The research dealt with the study of the reality of organizational readiness, as the dimensions of organizational readiness were represented by (support of senior management, commitment to change, effectiveness of change). The research was tested in the Asia cell Mobile Communications Company in Iraq, and it was applied to a sample of employees working in the company by (250) employees and in various work sites (director, department head, unit official, division official, employee).
The study used the questionnaire as a main tool for collecting data and information as well as field visits. The research sought to describe and diagnose the study variable, in order to answer questions related to the research problem and reach the objectives set. to achieve excellence.
Based on the findings of the research, a set of recommendations were developed, the most important of which was the need to pay attention to the issue of organizational readiness, by strengthening the cases that lead to the organization's ability to adopt and implement effective change to meet the changing market trends

The current research aims to test the role of enlightened leadership in achieving organizational happiness, and the (analytical descriptive) approach was used, which is one of the most important and common scientific research methods, in order to diagnose and study reality more accurately, and (Questionnaire) was adopted as a main tool for data collection And information about the research problem, and it was targeted (individuals working) in the Oil Products Distribution Company - Saladin Branch in a random sample method by distributing (295) questionnaires to individuals working in the company, and many statistical tools and methods were used to achieve the objectives of the research, including inflation coefficient Variance Inflation Factor, multiple regression analysis, frequencies and percentages, arithmetic means and standard deviations, which were used by statistical programs (SPSS V.21; Amos V.21), and the most important results reached The research is that the administrative leaders in the researched company are able to achieve organizational happiness among working individuals through the practice of the dimensions of enlightened leadership, which have a direct impact on their mood and feelings within the workplace, thus contributing to achieving satisfaction and acceptance and increasing their levels of positive emotional impact.

The reality of planting strategic crops for wheat and barley crops in Anbar Governorate for the period from 1995 to 2021 has been studied. Technical, political and security factors, as the study relied on the analytical descriptive approach and on data issued by the Ministry of Planning and the Anbar Agriculture Directorate for different years. The results showed that there is a fluctuation in the production of wheat and barley, a decrease in the productivity of one acre, and that most farmers have a low level of education and have few areas The study made it clear that the priority of government support is subsidizing purchase prices and subsidizing fertilizers. The study indicated that not using the land is the lack of material capabilities and working in other projects is better than working in the production of these two crops. The study recommended the need for government support for production requirements of seeds, fertilizers and pesticides. And the need to use modern technology in agriculture because it works to reduce costs and increase production.

The aim of the research is to use the activity-based costing system to face the shortcomings of the traditional systems, which were criticized for their inability to provide accurate information on the costs of products. / Samarra, and the research concluded that the (ABC) system appeared as a result of the shortcomings of traditional cost systems related to their inability to accurately measure cost, which leads to inaccurate allocation of costs to products and this leads to cost distortion, as well as inefficiency in tracking waste or activities The research recommended the need to plan the process of implementing the (ABC) system in companies, through the assistance of qualified experts and consultants specialized in the application of this field, the need to work on developing the unified accounting system applied in the company General for the manufacture of medicines and medical supplies in Samarra to fit with the accounting developments and modern techniques and systems for management accounting

The main objective of the research is to identify the nature of the relationship between macroeconomic policies and the phenomenon of poverty، as well as to measure and analyze the relationship at the level of the Iraqi economy between macroeconomic policies (financial, monetary, commercial) and the phenomenon of poverty for the period (1990-2019) using the ARDL model. And according to the results and conclusions of the research، and there was a long-term equilibrium relationship between fiscal، monetary and trade policy and poverty in Iraq، and within the framework of this relationship، it was concluded that fiscal policy is the most effective among macroeconomic policies, and that it has an adverse effect on poverty rates. It was found that when public expenditures are increased by a certain percentage, this will lead to a decrease in poverty rates by about (27%) of that percentage. The same thing with regard to public revenues, as by increasing them due to the increase in oil revenues، this means the availability of security for spending allocations، and then a decrease in poverty levels، and vice versa.
It was concluded that there is a direct relationship between monetary policy and poverty in Iraq، but it is considered low effective in influencing poverty rates in Iraq due to low flexibility. When inflation increases by a certain percentage, it will lead to an increase in poverty rates by (3%) of that percentage; this is due to the multiplicity of sources of income for the low-income category (public sector employees) between the public and private sectors. In addition، workers in the private sector are the group most adapted to receive inflation shocks because of their dependence on dollarization when there is any imbalance in inflation rates.

Abstract
This study is based on the assumption that there is a significant and one-way effect of explanatory and explanatory variables on the performance of the financial markets, within a standard model that shows the effect of (exchange rate fluctuations EXC, oil price fluctuations OIL, gold price fluctuations) on the performance of the financial market, which is represented by: (General Index of Stock Prices SP), as the study sought to diagnose the nature of this effect and measure its value and direction in the long and short term, targeting the Iraq Stock Exchange as a study sample and for a time series, based on daily data that extended from January 2020 to June 2022, and for the number of observations (477) View all study variables. The study relied on the methodology of the Autoregressive Distributed Time Gaps (ARDL) model and its standard tests by adopting the data of these variables and for a daily time series, with (477) observations for each variable. Oil has negative effects on the economies of countries through its impact on the performance of stock markets, which requires the observers, market players and investors to modify the process of making and taking their decisions in accordance with the unconventional and extreme risks that arise for the best possible financial hedge that is not based on the diversification strategy only, but extends to what It is deeper than that to be effective with such fluctuations that pose renewed and changing risks.

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

Increased interest in the concept of job Embeddedness as one of the modern and important organizational variables affecting the performance of workers on the one side and the performance of the organization as a whole on the other side. Therefore, this research aims to test the level of job integration and its dimensions represented by (Fit, Links, Sacrifice). To achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of workers at different administrative levels in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works, which included (middle and lower administrations). The number of valid questionnaires for statistical analysis is (194), meaning that valid questionnaires constitute a percentage (80.8%) of the original population of (1072), and for the purpose of data processing, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient, regression coefficient). Using the statistical program (.25 SPSS) and (Amos.25), and the most prominent results that emerged from the research, the results showed that the level of interest in Job Embeddedness came at an average level, and that the highest level of interest in the dimensions of job commitment was at the dimension of (links) at a good level and came at the level (first) in terms of relative importance, while the lowest level of interest was for the dimension (sacrifice) at a medium level, and it came at the (fourth) level in terms of relative importance

Abstract
The research aims to study foreign trade and its impact on foreign direct investment and to clarify its theoretical foundations and the relationship of foreign trade to foreign direct investment through the analysis of foreign trade indicators and their impact on foreign trade direct investment, in addition to its measurement and analysis. The relationship between foreign trade and foreign direct investment, and with the aim of achieving results to show the relationship between foreign trade in foreign direct investment, the delayed distributed autoregressive (ARDL) methodology was used to estimate the short- and long-term relationship using the statistical program (Eveiwes10), as the results of the theoretical side showed that the duration (2004-2020) witnessed many economic crises that Iraq went through, including the destruction of infrastructure, the destruction and sabotage of the economic sectors, the instability of the security, political and economic situation, as well as Iraq being affected by the global financial crisis (the mortgage crisis) and the decline in Iraqi imports, and the control of terrorist gangs (ISIS). on many of the "Iraqi governorates, and the drop in international oil prices", which directly affected the Iraqi economy due to Iraq's dependence mainly on oil export revenues in financing the general budget and financing investment projects

The research aims to clarify the concept of sustainable development and sustainability accounting with what is stated in it according to the social, economic and environmental perspective and the role of the economic units in achieving it according to the Global Reporting Initiative (GRI), and to indicate the compatibility between them, and to stand on the awareness of the economic units of the importance of applying their requirements in society. For sustainable development in the theoretical framework with the concepts and requirements of sustainability accounting according to (GRI), the research problem was about the extent to which sustainability accounting requirements can be applied in Iraqi economic units to achieve sustainable development, the research hypothesis was tested on the sample (Baghdad Soft Drinks Company) by comparing performance Actual with the indicators set by (GRI) by looking at the contents of the annual management report for the year 2020. On its social and environmental performance and the costs it incurs to achieve sustainable development. The researcher, by examining the reports of the selected sample, concluded that there is a weakness in paying attention to the requirements of sustainable development by the economic units, and the lack of reliable measurement sustainability indicators to determine sustainability in performance and operational activities. The research recommended Giving greater attention to the environment, establishing sustainability requirements for economic units, enacting laws and legislation and following up on their implementation, and giving a greater role to the organizations and bodies gathered in spreading the culture of environmental protection

تهدف الدراسة الحالية إلى التعرف على أثر الجاهزية التنظيمية في تحقيق منظمة رشيقة، ولقد اُختبرت الدراسة في جامعة الموصل وطبقت الدراسة على عينة عشوائية بواقع (337) تدريسي وبمختلف الألقاب العلمية (أستاذ، أستاذ مساعد، مدرس، مدرس مساعد)، واستخدمت الدراسة الاستبانة أداة رئيسة لجمع البيانات والمعلومات، فضلاً عن المقابلات الشخصية، وقّد سعت لاختبار عدد من الفرضيات المتعلقة بعلاقات تأثير الجاهزية التنظيمية في المنظمة بين متغيرات الدراسة، وذلك للإجابة عن التساؤلات المتعلقة بمشكلة الدراسة والوصول إلى الأهداف الموضوعة ولأجل معالجة البيانات والمعلومات استعملت العديد من الأساليب الإحصائية، لاختبار فرضيات ألدراسة والتأكد من صحتها، ولقد توصلت الدراسة إلى مجموعة من الاستنتاجات من أهمها وجود علاقة اثر معنوية بين الجاهزية التنظيمية وأبعاد المنظمة الرشيقة، وهذه النتائج جاءت مطابقة مع الفرضيات في هذا الجانب واستناداً إلى ما توصلت إليه الدراسة من نتائج فقد وضعت مجموعة من التوصيات كان من أهمها على إدارة جامعة الموصل زيادة الاهتمام بدعم التدريسيين من خلال توفير الدعم اللازم للجاهزية للتغيير في الكليات وتنفيذ برنامج تدريبي لأعضاء هيأة التدريس لتعزيز الجاهزية والحد مِن مقاومة التغيير، والإفادة من التجارب الناجحة للجامعات الأخرى التي نجحت في تطبيق الرشاقة.

The current The study aimed to reveal the ethical behavior of the administrative leadership in the Northern Technical University and its formations in Nineveh Governorate. The ethical behavior of the administrative leadership in terms of its aforementioned dimensions. The current study relied on the questionnaire form as a method for collecting data and information. It was distributed to a sample of (100) respondents from the senior and middle administrative leaders in the researched organization. The data was analyzed based on descriptive and analytical statistical methods within the statistical program. (SPSS,Ver24), The study reached several conclusions that affirmed that the leaders of the researched organization have a clear vision and understanding of the ethical behavior of administrative leadership