Tikrit Journal of Administrative and Economic Sciences

The research aims to identify the concept of brainstorming and professional skepticism in auditing, and to clarify the impact of brainstorming sessions on improving the professional skepticism of the external auditor to discover fraud in the financial statements, in addition to identifying how brainstorming of external auditors affects fraud by supporting professional skepticism. As for the study sample, it included a selected group of external auditors who carry out audit tasks in the Office of Financial Supervision and private auditing and control offices, using the descriptive analytical method, by preparing a questionnaire and according to the five-year Likert scale for a random sample, through distributing (60) questionnaires, and (54) were retrieved. 52 of them are valid for study, i.e. 86.7% of them, which is a good and acceptable percentage for scientific research purposes. The research found that brainstorming refers to open discussion sessions among members of the audit team that help the auditors improve the professional skepticism of the audit team by understanding and anticipating the strategic behavior of the management to know how the management can commit fraud and hide it in the financial statements. The research recommends the need for the relevant authorities to in the auditing profession, by holding specialized seminars and workshops, to introduce and remove brainstorming and professional skepticism, for the purpose of increasing awareness and awareness of external auditors, and developing their abilities and skills of the importance of brainstorming. And its role in improving appropriate professional skepticism to ensure the quality of the audit process.

Governance is a relationship between the unit and the board of directors and those concerned with property rights, and it is a method that gives a general structure to the institution that helps in achieving the planned goals and controlling the performance and results achieved, down to the optimal approach. The research aims to show the impact of e-governance in developing the performance and quality of internal auditing and avoiding accounting errors. Accounting errors can be avoided through transparency and clarity in accounting disclosure and how to benefit from them in addressing the problems of economic organizations, especially financial obstacles such as the loss of confidence and credibility in the financial information of institutions. Using clarity and transparency in accounting disclosure as a basic principle in electronic governance results in quality and effectiveness in internal auditing. Accordingly, the accounting expansion using e-governance and achieving quality in the accounting audit requires commitment to the application of international accounting standards in a way that ensures the activation of the role of governance in economic institutions. One of the most important findings of the research is that many economic organizations that use the electronic system do not apply the basics of electronic governance or suffer from weak information in their accounting uses. So we recommend all economic organizations to activate electronic governance systems in the accounting field to obtain quality and the effectiveness required in accounting disclosure and internal auditing.

The study aims to focus on the role of financial indicators derived from the cash flow statement in the audit process. With the aim of obtaining clear analytical financial results that help the auditor in forming his audit opinion and to the extent that he disclaims responsibility for the damages that may be caused to the auditor in the near future. Determining the company's ability to continue economic activity.
To achieve this goal, reliance was made on the cash flow statement of the National Company for Chemical and Plastic Industries, which is a public shareholding company. Its financial statements are published on the Iraq Stock Exchange website. It is easy to access and review. Final and according to the requirements of the unified accounting system applied in Iraq to profit-making companies.
The study reached several results, the most important of which is the importance of the financial indicators derived from the cash audit list related to evaluating the quality of profits and the going concern.
The study came out with several recommendations, the most important of which is the need for the external auditor to rely on the cash flow statement along with the other financial statements in the audit process and to judge the quality of profits and the continuity of the company because it contains important information.

Corporate governance has become an important topic after the financial crises that occurred in many companies and led to their collapse in the nineties of the twentieth century, and technological developments affected accounting and the appropriateness of financial reports. Many corporations used corporate governance concepts to acquire the trust of investors who value transparency and information sharing. The goal of this research is to look at the impact of corporate governance structures on financial reports quality and how it relates to the type of external auditor. The findings of the study show that institutional shareholder ownership has a positive and significant link with financial report quality, and that the auditor's view diminishes the relationship between institutional shareholder ownership and financial report quality. The study concluded that managers' ownership has a positive and important relationship with the quality of financial reports, and the auditor's statement has no effect on the relationship between managers' ownership and the quality of financial reports. The structure of the board of directors has a positive and important relationship with the quality of financial reports, and the auditor's statement has no effect on the relationship between the structure of the board and the quality of financial reports. Finally, the size of the council has a positive and important relationship. The auditor's comments reduce the relationship between board size and the quality of financial reporting.

This study aimed to demonstrate the role of internal audit efficiency in enhancing the quality of accounting information, within a sample of accountants and auditors working in Iraqi banks who represent the research community. Accounting information, characteristics of accounting information, standards of quality of accounting information and methods of measuring it. Statistical analysis of the questionnaire was used using the program (SPSS) to examine the relationship and influence between the variables of the study, and the study concluded that there is a statistically significant relationship between the efficiency of internal audit and the quality of accounting information.

The research aims to demonstrate the role of organizational structures for IT governance in reducing the implicit audit risks in the cloud environment through the proposed model for information technology governance. The research adopted the deductive approach for the purpose of achieving the objectives of the research by studying what was written about its variables in books, research, and Arab and foreign. The research concluded the importance of organizational structures as a fundamental variable in defining tasks, functions and powers, and that organizational structures greatly affect economic units. in the success of the unit and its ability to implement its plans and programs and achieve its ultimate goals and objectives efficiently and effectively. The adoption of IT governance has become an urgent and important need for economic units at the present time, especially units that depend in their work on information technology, which is witnessing continuous development. And the main risks to keep pace with the rapid changes in the IT governance environment.

The Sustainable Performance Audit Services (the new perspective of the professional assurance service) are represented in expressing a clear and independent opinion on all financial and non-financial information. The independent performance on the management’s disclosure of the content of the integrated reporting enables it to improve trust, credibility and reliability, and then improve the quality of the information in light of the availability of the sustainable performance auditing service on the integrated reporting. Integrated reporting enables it to improve confidence and credibility in financial and non-financial information, and then improve the quality of information in light of the availability of a sustainable performance audit service on integrated reporting. The most important recommendations of the research require to perform the service the formation of an audit team with professional and technical expertise and appropriate qualification and consists of a specialized auditor as a team leader, a specialist in financial fields. A specialist in environmental matters, a specialist in social aspects and governance. A specialist in the field of unit activity and strategic performance, in addition to IT specialists when needed.

The research aims to demonstrate the extent of the impact of narrative disclosure on the cost of capital within the Iraqi banking sector, and the research sample included the financial reports of some (12) banks listed in the Iraqi Stock Exchange and for the period from (2011) to (2020) so that the number of observations was (120). Observation, (2021) data and an estimate of net profit for (2022) were adopted to complete the requirements for measuring variables. Narrative disclosure was measured through five dimensions by analyzing the content of the reports disclosed by the research sample. As for the cost of capital, it was measured based on the weighted average equation the cost of capital. The research found a negative significant correlation between narrative disclosure and the cost of capital. As well as a negative and moral effect as well, which means the more banks expand with narrative disclosure, the lower the cost of capital, and the research recommended the need to urge Iraqi banks to disclose information more detailed information about its staff and information about the reputation of the bank. Sustainability information in the bank, which shows its environmental and social position towards society, as it contributes to reducing the cost of capital.

The research aims to know the role of voluntary disclosure via the internet in enhancing the quality of financial reports. To achieve this aim, the research dealt with a content analysis method for the annual financial statements of a sample of the Iraqi banking companies listed in the Iraq Stock Exchange. Which are (10) companies for the period from 2010 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 those variables. This information, as well as the lack of a direct impact of voluntary disclosure via the Internet on the quality of financial reports (according to accounting conservatism).

This research aims to demonstrate the role of electronic auditing in improving the effectiveness of the internal control system in the Nineveh Sewerage Directorate as a contemporary approach to support and develop the internal control audit system. The electronic audit also provides a set of analysis and comparison tools that facilitate the process of internal control. As the IDEA electronic audit program was applied to a sample of the final accounts of the Nineveh Sewage Directorate for the year 2020, and the researchers reached a set of conclusions, most notably: The use of electronic internal audit contributes to improving the efficiency of internal control through the analysis and comparison tools provided by electronic audit programs. There is a direct relationship between electronic auditing, accounting information systems and the internal control system. Achieving the internal control objectives in Maja Directorate Nineveh irrigation, the need to keep pace with rapid technical developments in accounting information systems because of their impact on the process of control and internal auditing through saving time, effort and speed in processing operations.

The traditional accounting measurement and disclosure function is at risk of not fulfilling the basic requirements of measurement and disclosure in an environment dominated by the spread of different technologies. So the various entities have realized that big data, including the tools and capabilities it contains, has become a major driver of commercial transactions. So the research aims to show how big data affects in developing the accounting measurement and disclosure of the items of the income statement and the financial position. To achieve this goal, the descriptive analytical approach was used, by relying on scientific sources related to the subject of the research such as books, letters and scientific journals in order to enrich the research and achieve its objectives. Big data provides support for the accounting measurement process by making use of the data surrounding financial operations and events more than the quantitative. Data related to the financial event. It can also affect accounting disclosure. Thus the possibility of disclosure and dissemination of information to the largest number of individuals and beneficiaries thereof.

The research aims to discuss and measure the impact of the cultural dimension presented by Hofstede (individualism vs. collectivism) on the level of accounting disclosure in financial reports using the disclosure indicator. To achieve this goal, the research dealt with the method of content analysis of the annual financial reports to measure the index for a sample of companies listed in the local and international financial markets. Numbering (52) companies in the industrial sector for the extended period (2017-2020) for a sample of developing and developed countries that included Iraq and 12 other countries. The statistical methods represented by the correlation coefficient and multiple regression analysis were used to examine the relationship and the effect between the research variables. The research found a positive significant correlation between the dimension of individuality and accounting disclosure in the research sample countries, as it found a positive significant relationship between the individuality dimension and all dimensions of accounting disclosure in light of the control variables represented in (debt ratio and company size) in the research sample countries.

This research aims to clarify and expand the concepts associated with electronic disclosure and the advantages it offers in the modern business environment and thus clarify the concept of information asymmetry and how to take advantage of the language of XBRL expanded business reports and immediate disclosure which can contribute to reducing information asymmetry. In order to achieve the objectives of the research, the extractive approach was used to present the theoretical aspect. And the inductive approach to the practical aspect and to establish the relationship between the variables statistically through a questionnaire form distributed to investors and brokerage companies in the Iraqi securities market. and a number of statistical methods have been used to measure the relationship between variables and the direct and indirect impact of information technologies in reducing the asymmetry of accounting information. The research reached the most important conclusion that there is an impact of expanding electronic accounting disclosure in reducing the asymmetry of accounting information. The researchers recommend that all companies in Iraq's securities market should be obliged to expand electronic disclosure through the language of XBRL expanded business reports and prompt disclosure.

The research aims to study and analyze the relationship between accounting conservatism and the added economic value. To achieve the goal of the research, quantitative measurement was adopted as a method for measuring variables by analyzing the informational content of the financial statements of Iraqi banks listed in the Iraqi Stock Exchange for the period from 2010-2019 as a sample for research. By adopting descriptive and inferential statistical methods through the (SPSS) statistical program to study and analyze the relationship and effect between the current research variables. The research reached important results that confirm the existence of a positive correlation and impact between accounting conservatism and the added economic value, and this directs banks’ administrations to pay attention to indicators of accounting conservatism to determine economic profit.

That the economic units are required to provide information on their financial position and the results of their work and that the credibility of this information will not be enhanced except with the opinion of the external auditor about it by issuing his final report. That the economic unit is exposed to many risks of different types as it works to protect its assets from the risks it faces, and that these risks objects to the external auditor while performing the examination process.
The report of the external auditor is considered a summary of the results of the examination conducted by him and a means of communicating his opinion of the technician and an indication of the achievement of the audit process. The report of the external auditor is important for several parties, including the management of the economic unit and the external parties benefiting from his report. The credibility and reliability of the financial information appearing in the financial statements prepared by the economic unit, and for external parties, evidence of the accuracy of the financial information included in the financial statements of the economic unit, which they will work on when making decisions.

In order to identify the reality of the relationship between human capital and economic growth in Iraq during the period 1990-2020, this research tried to model this relationship using the econometric methods represented by the ARDL model. Where the results showed the existence of a long-term equilibrium relationship between them, and the results also revealed a significant positive relationship between the human capital expressed (in years of teaching and return from education) and economic growth. And with regard to other determinants of economic growth included in this study (total labor force, total fixed capital formation,), all of them took the expected signs theoretically and were significant at the 1% level.

This study aimed to stand on one of the best development experiences in our modern era, which is the experience of the state of Rwanda, one of the most important African countries because of the pioneering and promising renaissance it achieved in its development path despite the weak capabilities and because it represents a pioneering model in the field of development governance in Africa. Trade is represented in both (exports and imports) on economic growth in Rwanda by focusing on the growth of the domestic product. Trade plays a key role in the economy of Rwanda through its impact on the level of economic growth, the balance of payments, and employment. Therefore, many trade policy reforms aimed at promoting trade were enacted through our study and work on analyzing a time series that extended from the year (1980-2020). Relying on World Bank data as well as data from both the Ministries of Finance and Economic Planning in Rwanda, I tried to answer Several questions, including are exports, imports, and economic growth interrelated? Is there a causal relationship between them? Is there a long- or short-term relationship between these variables? A study has reached results, namely that there is a causal relationship between exports and imports on the one hand and the GDP on the other hand, in the medium and long term, and the existence of a correlation relationship. Therefore, there is a significant effect on economic growth in Rwanda in the short and long term. This effect has a statistical significance, as all variables included in the applied model had an impact in both the short and long term. Also, the model is stable and does not suffer from standard problems, and it can be relied upon in prediction. (EViews 12) the program was used to enter and analyze the research data.

The research studies the reality of foreign trade sector in Iraq during the period 2017-2021. The importance of the research lies in its study for the subject of developments in the foreign trade sector of Iraq, which is one of the topics that discuss issues of foreign trade and international economic relations, as the Iraqi economy depends on foreign trade to obtain foreign currency through the export of oil. The research aims to study the developments of imports and exports of the Iraqi economy during the study period, in addition to analyzing the commodity items that Iraq exports and imports, and to indicate the relative importance of each of them, in addition to proposing a set of possible recommendations to reduce imports and increase local production. The research is based on the hypothesis that oil export revenues constitute a large percentage of the total value of Iraq's exports, and that the decline in oil prices will expose the Iraqi economy to great risks, which necessitates the need to seek economic diversification aimed at advancing agriculture and industry. The research relied on the analytical descriptive approach by analyzing statistical data and financial and economic indicators to obtain results and analyze them economically. The research reached number of results, the most important of it is the increase in the value of Iraqi export revenues from (57.5) billion dollars in 2017 to (86.4) billion dollars in 2018, and it also decreased during the year 2020, reaching (46.8) billion dollars, as a result of the drop in oil prices.
The research also showed that the percentage of oil exports represents (99%) of Iraq’s total exports, and this reflects the collapse of the non-oil productive sectors. The research also showed an increase in the value of Iraq’s imports of foreign goods from (32.9) billion dollars in 2017 to (58.1) billion dollars in 2017. 2019, it decreased during 2020 to record (48.2) billion dollars, then it recorded (40.7) billion dollars in 2021, as a result of the drop in oil prices, the research indicated that Iraq’s trade surplus between the years 2017 and 2018 increased from (24.6) billion dollars to (40.7)) billion dollars, then the surplus value decreased to (23.4) billion dollars during 2019. Then the trade balance recorded a deficit during the year 2020, amounting to (-1.4) billion dollars, to return to the surplus again during the year 2021 recording a value of (32.1) billion dollars. The research also indicated that Iraqi imports are concentrated in oil fuel commodities, machinery and equipment, and finally the research showed the Iraqi economy is linked to the outside world to a large extent, according to the standards of commercial linkage, and showed a high percentage of external exposure to the Iraqi economy as a whole.

The study aims to shed light on the most important financial developments in Iraq and to reveal the trends of causal relationships between economic and financial variables and economic growth and the extent of the impact of financial development on them. As the financial markets are one of the most important components of the financial system in the economy. Which makes investment more attractive and allows savers to give up their savings for a long period and obtain assets and sell them quickly in the event they want to recover their savings, economic growth creates a demand for different types of financial services in the sense that financial development responds to economic growth in Iraq. As the latter depends largely on oil revenues, and to reach the goal of the research, the study came with three sections, the first of which touched on a theoretical approach to understanding the financial markets. While the second came to analyze the variables of the study, and the third came to measure the impact of the study’s variables on the gross domestic product. The study found that the economic growth that was achieved in Iraq after 2003 led to a simple financial development than it was before 2003, and this was confirmed by the value of R^2 of 96%, after it was 92% in the first model.

The aim of the research is to use the Altman model in measuring the financial failure of the banking sector companies listed in the Iraqi Stock Exchange during the period 2016-2020. As well as testing the capabilities of these banks and helping those in charge of their management and those dealing with them to determine the extent of their solvency and ability to face financial fluctuations. The researchers used Altman's model to predict the indicators of financial failure for these companies. The research reached a number of conclusions, the most important of which was the validity of the Altman model in reaching the position of the financial institution from financial failure, as this model classified the bank into four levels according to the parameter (Z-Scour). Therefore the application of this indicator gives us evidence of the safety of the institution from financial failure or lack thereof. To have a higher value for a higher value, a higher value, a higher value, a higher value, a higher value, and the value of this transfer to the Bank of Baghdad. It reflects the floundering banking policy in achieving profits and the efficiency of management in the proper use of those resources. At the level of the sector, the highest value of (Z-Scour) reached in 2017 (Z = 3.06) and its value in 2016 reached (Z = 2.76). This reflects the weakness of the investment incentive and the lack of profits that you obtain as a result of being appointed In this case that is set in the case of severe conditions of flight in this case. On the side of the recommendations, the research recommended the necessity of developing the administrative performance of the bank through their involvement in the management skills development courses and improving their expertise in the field of financial investment in a way that enables them to make optimal use of investment opportunities, which is reflected positively on the profit indicators.

This research studies the impact of the financial crisis and the moratorium on bankruptcy on the final value of the bank's claim rights. The relevance comes from the fact that a lot of problems appear in the time of crises to apply the process of moratorium in case of bankruptcy. The aim of this research will be finding a mechanism to evaluate the value of claims to help the company in the process of bankruptcy. The methodology that will be used in this research depends on the cash flow that will be generated from the debtors to evaluate the amount of money that they can obtain to complete the process of bankruptcy. The data will be collected from the Russian companies which are exposed to bankruptcy from 2013 to 2022. The results showed that the cash inflows generated from the debtors who are exposed to bankruptcy will be lower than other debtors and that will effect on the process of bankruptcy. To understand the calculation model, the income method of business valuation used in determining the market value of claims is described. The rules regulated the terms and costs of the bankruptcy procedure, calculated in the model, are described.

The study aims to test the causal relationship and its direction between spending on education and economic growth in Iraq for the period 1990-2020, for the short and long term. As for the problem of the study, it is the low levels of education in Iraq and the low levels of spending on it, especially the investment from it, and the lack of interest in the outputs and type of education. It may also not contribute to achieving higher growth levels if spending on it is inefficient. The study used a causal test (Granger) to experimentally verify the causal relationship between education spending and economic growth in the long term and the Error Correction Vector Model (VECM) to experimentally verify the same relationship in the short term, the data were obtained from the Iraqi Ministry of Finance. The study concluded that there is a long-term causal relationship from economic growth to spending on education (Wagner's law) and its absence in the opposite direction, and the existence of this relationship in the short term in the same direction also in one lag period and in two lag periods and its absence in the opposite direction.

The study of economic activity is of great importance, especially with regard to the growth of GDP, which expresses economic growth, and the research aims to analyze and measure the impact of some monetary policy variables represented by (exchange rate, price index, money supply) on economic growth expressed in GDP. The total in Iraq for the period (1990-2021), using the autoregressive methodology for time gaps with distributed lags (ARDL). A long-term relationship between the independent variables and the dependent variable, and that the value of the error correction parameter with a negative sign amounted to (-0.072798) and probability (0.0000) and is significant. The model is free from standard problems in the long term, and there is a direct relationship in the short term between the index and money supply variables. As for the exchange rate, it has an inverse relationship with GDP in the short term, and a convergence between the actual and predicted values of GDP over time.

Current research sought to identify the role of the Agile Manufacturing dimensions (Information technology, smart workers, company partners) in enhancing Sustainable development at the General Company for the manufacture of medicines and medical supplies in Samarra. The objective of the research is to provide a theoretical framework based on the Agile Manufacturing dimensions linked to the General Company for the manufacture of medicines and medical supplies in Samarra, the Sustainable development dimensions, and the testing of the correlation and impact between research variables through the distribution of (55) questionnaires. These questionnaires were analyzed using the statistical program SPSS.Ver-28, and a number of results were then drawn, the most significant being that the assumptions made in the research were correct by establishing a significant correlation between the research variables. In addition, the significant impact of the Agile Manufacturing dimensions on the Sustainable development dimensions. Reflects the Company's interest in adopting these dimensions and aligning the nature of the Company's work with the research variables. A number of suggestions were submitted, the most important of which was "disseminating the concepts of the Agile Manufacturing and Sustainable development dimensions among company employees by organizing educational campaigns and training courses in this field with a view to strengthening and enhancing Agile Manufacturing and Sustainable development dimensions". Which could raise the level of interest in sustainable development in the research Company.

The research is an attempt to test the effect of Iraqi government spending on the currency sale window. The study sought to deal with government spending as one of the entrances used in interpreting the amount of government sales of foreign currency through the information announced in the Central Bank of Iraq and what this information includes of valuable references to investors and the government to enable them to formulate their financial decisions. In order to test the research hypothesis, it was relied on government spending in terms of investment and consumption for the period 2006-2020. Using the data of the Iraqi Ministry of Finance and the Central Bank, and in line with that, the study conducted a test to measure the effect of government spending on changes in dollar sales from the currency sale window. The contribution of the currency window in Iraq in maintaining the purchasing power of people with extended and medium incomes.

The research aims to identify the capital asset pricing model (CAPM), expressed in the one-factor model represented by the beta coefficient. Which is concerned with systemic risks, and which has a distinguished position in the stock market. As it is one of the analysis tools that take the relationship between return and risk in securities into consideration, and although among the criticisms directed at him is that the model enjoys ease, simplicity and speed. These features have kept the model in use today and in wide fields by most economists and financiers. In addition, the developed models for the Capital Asset Pricing Model (CAPM) will be presented.

This study dealt with the relationship between the Corona pandemic and the expenditures of the Iraqi federal public budget for the period (2010-2021) and the extent to which public expenditures are affected by the Corona pandemic by studying the reality of public budget expenditures and analyzing them economically. The study leads to the hypothesis that the Corona pandemic has a negative impact on public budget expenditures, and in order to reach the validity of the hypothesis adopted by the study, it relied on the descriptive approach in order to analyze the development and direction of public expenditures. The study reached several conclusions, the most important of which are: Operational expenditures dominated investment expenditures in the general budget, reaching the highest percentage (93%) in 2020 and the lowest (66%) in 2013, while investment expenditures reached the highest percentage (34%). year and its lowest percentage (4.2) in 2020 due to the Corona pandemic. The study presented many proposals, the most important of which are: reducing the gap between expenditures and revenues by striving to achieve a balance between them and working to allocate financial resources to ministries and institutions according to public priorities, meaning that institutions the government finances activities of the highest priority that have a high financial return.

The research dealt with the impact of competitiveness on foreign direct investment for Arab countries classified within the global competitiveness index (Algeria, Egypt, Jordan, Morocco, Kuwait, Saudi Arabia, Qatar, Bahrain, Oman, UAE), for the period (2009-2018). Proceeded from the hypothesis that Competitiveness represented by the sub-indicators of the Global Competitiveness Index has a positive relationship and impact on foreign direct investment, and the research aims to define the concept of competitiveness. As a modern concept and to determine the type of relationship and its impact between competitiveness and foreign direct investment, by making use of recent data provided by the World Economic Forum and the World Bank. Based on the economic measurement represented by the Balanced Panel Data method, which included unit root tests for data, and the use of the Generalized Moments Methodology (GMM) to reach an estimate of the relationship and its direction, it can be used in investment decisions. The results confirmed a positive impact of the efficiency enhancers index on the flow of foreign direct investment, which calls for action to adopt policies and strategies by Arab countries that contribute to enhancing the positive impact in the flow of foreign direct investment.

Purpose: the research aims to identify the strategic directions of management today as long-term and deep-perspective creative directions, objective vision and rational analysis, integrative in work, survival structure, and comprehensive in perception. In an effort to influence organizational activities and build positive behaviors intended to achieve the entrepreneurial performance of their organizations to become (creative, Able to skip risks, more proactive) Able to resolve tensions.
Design/Methodology/Approach: The research problem is launched through a set of research implications, the most important of which is (Do the strategic directions in the research organization lead to activating the Entrepreneurial performance?). In light of that, one of the important organizations in Kirkuk Governorate was chosen as a field for research represented in (Kirkuk Cement Factory). Especially as it has gone through multiple crises and operates in a highly competitive environment that needs to build a strategic direction based on scientific foundations, and an intentional sample was selected from all administrative levels, numbering (52) respondents from the disciplines (director, assistant manager, department head, senior engineer, observer). As it is based on building and formulating strategic directions and able to provide us with realistic information, relying on the questionnaire as a main tool for data and information collection, and the researchers obtained (48) questionnaires (2) that are not valid for analysis and with a response rate of (88.5%), which is statistically acceptable.
Results: The research reached a set of conclusions, the most important of which is (there is a significant correlation and effect between the dimensions of the strategic direction combined in the elements of entrepreneurial performance, which prove to be realistic dimensions of content, integrative analysis based on scientific perceptions.(
Practical implications: The empirical evaluation view of research is valuable for all administrative levels to draw future strategic directions of advantage for organizations, especially in developing countries, to enrich their entrepreneurial capabilities.

Iraq mainly depends on oil revenues to finance the general budget, so the fluctuations in its prices affect most economic and financial indicators, as well as the foreign reserves held by the Central Bank. Therefore, the current research aims to study the impact of these fluctuations in the value of foreign reserves and in consumer prices, which affect the life of the citizen directly. For the purpose of achieving the objectives of the research and reaching the results, a number of statistical methods were used, the most important of which is the test (F) and the degree of morality (Sig) to test the significance of the effect.

The research aims to measure the role of continuous improvement in achieving organizational excellence in its dimensions (leadership, strategic planning, knowledge management, customer focus, focus on operations) in Yemeni institutions: a field study of the administrative leaders in the Public Telecommunications Corporation in Dhamar Governorate. The research problem was identified by knowing the role played by continuous improvement in achieving organizational excellence in Yemeni institutions, among the research sample consisting of (65) people from the administrative leaders in the institution. To achieve the goal of the research, the research used the descriptive analytical method, by analyzing the data collected through the questionnaire, and (65) valid questionnaires were obtained for analysis. The research concluded that there is a role for continuous improvement in achieving organizational excellence in the Yemeni Public Telecommunications Corporation, as well as there is agreement between the administrative leaders on the importance of continuous improvement. Which came at a very high rate, and there is also agreement between the administrative leaders on the importance of organizational excellence for the institution, which came at a high rate.

The research aimed to discover the nature of the relationship and the impact of the strategic factors of value creation capabilities in enhancing the organizational reputation in one of the institutions of higher education and scientific research. This college (teachers and employees), numbering 63 members, has relied on the descriptive analytical approach. Used a number of statistical methods for the purpose of data analysis by adopting the ready-made statistical software (SPSS). Where the analysis resulted in reaching a number of results, the most important of which are the relationship of the strategic factors of value creation capabilities with a positive relationship with organizational reputation and its exercise of a significant impact on this reputation.

The research aims to identify the role of strategic management in its three stages (strategic direction, strategic implementation, strategic monitoring and evaluation) in the governance of human resources with its seven principles (accountability, transparency, information generation, efficiency, justice and equality, response, participation) through a prospective study for a sample of workers in the office of the Iraqi Ministry of Education. As the research problem was identified in the following main question: "Do the stages of strategic management have a role in the governance of human resources?". The field of research is represented in the office of the Iraqi Ministry of Education. The ministry was chosen randomly, and accordingly a hypothetical scheme was designed that shows the nature of the relationship between the research hypotheses, by adopting the analytical descriptive approach, and the questionnaire was used as a main tool for data collection, and it was analyzed using the statistical program (SPSS-V:25). The research reached a set of the most important results are: There is a positive and significant correlation between strategic management and human resource governance. The existence of an impact of strategic management in the governance of human resources. As for the most prominent proposals: Delegating a number of directors and employees of the ministry to developed countries, whose organizations have succeeded in applying the method of strategic management and human resources governance, for the purpose of identifying how to practice these two methods of management in practice.

The research aims to test the impact of marketing information systems by describing an independent variable represented in its dimensions (internal records, marketing research, marketing intelligence, information analysis systems). The dependent variable improving product quality, and for this it was necessary to answer a basic question: Is there a relationship the effect of the variable marketing information systems on improving the quality of the product? In order to verify the implications of the answer to this question, a number of (120) managers were selected in the General Company for Electrical Industries were selected. Where the research sample included a number of them amounted to (86) managers, The research relied on the analytical descriptive approach, and The researchers prepared a questionnaire, which is the main tool in data collection, and then analyzed it based on the statistical program (SPSS V45) and the supporting program (AMOS V24). The research reached several conclusions, the most important of which are: It is clear that there is an important direct effect Marketing information system to improve product quality.

In this paper, the Traveling Salesman Problem (TSP) is solved through the use of some approximation techniques where the results of the previous work showed some defects in solving the problem to obtain an optimal or close to optimal solution,so the use of hybrid algorithms to solve some results from the use of intuitive and exact algorithms. A hybrid algorithm has been proposed that combines the characteristics of the firefly algorithm (FA) and Particle Swarm Optimization (PSO) to obtain an algorithm that works effectively in overcoming some of the problems resulting from the use of each algorithm separately. Then using an improvement factor to improve each solution within the resulting community and to obtain solutions with a high diversity. The efficiency of the proposed method was measured by solving some standard problems TSP, and the results showed a high convergence of the algorithm towards the known optimal solution for each problem by solving 13 standard problems.

The current research focused on clarifying the Concurrent engineering strategies that included (parallelism, standardization, integration, optimization) in adopting the Mass Customization technique in the neonatal clothing factory in Mosul. In the research laboratory a model was prepared that explains the variables of the research, and for the purpose of achieving the objectives of the research, a questionnaire was relied on and distributed to the individuals working in the lab investigated by (56) forms. To many conclusions, among them there was a great interest by the research laboratory in Concurrent engineering strategies in adopting the technique of Mass Customization through testing the research hypotheses Based on its findings. Several proposals were presented, including encouraging the research laboratory to form a work team specialized in concurrent engineering to develop production work and provide the best designs by adopting the broad bequest technique that can provide high quality goods.

The aim the research at the resulting: To identify the perception of the Internet of Things and its components, and to clarify the concepts and components of the efficiency of management information systems and their measurement, as well as to measure the influence of the Internet of equipment on the efficiency of management information systems at the University of Baghdad. The descriptive analytical approach has been used in the search, and a questionnaire, consisting of 184 forms, was planned and dispersed to a sample of administrative workers at the University of Baghdad at the higher and medium administrative levels. The documents been composed and analyzed by SPSS program. The most significant of which is the next: There is a direct impact of the Internet of things on raising the efficiency of management information systems at the University of Baghdad.
Internet of things (IoT) components are moderately available at the University of Baghdad. Also, the human element efficiency is moderate at the University of Baghdad. Therefore, they must have more training programs and their capabilities and skills must be improved for technical transformation and fitting up with the use of modern technologies.
Moreover, the high efficiency of the senior and middle administrative staff at the university, the efficiency of electronic and technical human resources, equipment and technologies which are available, and the efficiency of workers in the financial department and their use of techniques in financial transactions. The Search reached a set of results and recommendations, the most important of which are: There is a direct influence of the Internet of Things on raising the efficiency of management information systems at the University of Baghdad. Improving the reality of the Internet of Things at the University of Baghdad. This can be done according to the following methods: By focusing on infrastructure and providing the necessary material capabilities.

The current study aims to demonstrate the impactful relationships and correlation of knowledge sharing with its dimensions (trust, knowledge culture, personal interactions, information and communication technology). In enhancing organizational immunity with its dimensions (organizational memory, organizational learning, organizational DNA). For the senior and middle administrative leaders in the Salah Education Directorate Religion, because of the importance of the knowledge sharing variable in enhancing organizational immunity.
To achieve the goal of the study, the descriptive and analytical approach was used, and the study problem was represented by the following question: (How can the organization (the study sample) enhance its organizational immunity through the knowledge sharing approach?). The two hypotheses of the study were represented by the first hypothesis: There is no significant correlation between knowledge sharing and its dimensions. and organizational immunity and its dimensions, and the second hypothesis was: There is no significant effect relationship between knowledge sharing and its dimensions and organizational immunity and its dimensions, and the questionnaire was used as a tool to collect data from the research community in the Salah al-Din Education Directorate. Which is represented by the upper and middle administrative leaders, numbering (137) employees, and distributed (100) A form which was considered as a sample for the study.
The study reached many results, the most important of which are: The existence of influence and correlation relationships between knowledge sharing and its dimensions, and organizational immunity and its dimensions in the Salah al-Din Education Directorate.
The study concluded with a set of recommendations, the most important of which are: The importance of adopting an organizational culture that supports knowledge sharing by creating an atmosphere of cooperation and trust among employees.

The objective of this study is to find a potential relation between the human resources administration (GHRA) and the employees who work at the general educational directorate of Salah aldden (GEDS). This work was established based on randomly sampling of workers who are considered as crucial elements. The researcher has raised a couple of questions that are directly dealing with main statement. A comparative description system was adapted to get the results by using the survey form where all the data are collected from GEDS. Many theories were tested, and 205 forms were distributed and five of them were defected. Only 200 forms were analyzed. Indeed, the study has found there is a relation between positive attitudes of GHRA and the workers at GEDS. The study recommends the GEDS has to offer a clear system to assess the performance indicator for the workers. In addition, the GEDS needs to follow an open policy to help the workers resolving their issues. In particular, there is a must of having a direct communication with the direct manager in order tackling the obstacles facing their performance.

The study aimed at the following: measuring the digital divide in Iraqi society from the perspective of the information society. The research started from a main problem, which is: What is the size of the digital divide in Iraqi society from the perspective of the information society? The research relied on the descriptive analytical approach, and a questionnaire was designed and distributed to the information society in Iraq, by using the purposive sampling, with 184 questionnaires, and the data were entered into the SPSS program and analyzed. The research also reached a set of conclusions and recommendations, the most important of which are the following: there is large digital divide in the Iraqi society according to the information society view. The research also made the following proposals: Working to reduce the digital divide in Iraq by relying on improving the reality and quality of the services provided in all geographical areas in Iraq, in addition to working on training and developing the technical skills of employees and users of those technologies.

The aim of the research is to know the role of the dimensions of environmental analysis in economic organizations and their impact on improving the quality of strategic decision-making by identifying the conceptual framework of environmental analysis (SWOT) and analyzing its components, and identifying the characteristics, dimensions and factors affecting the strategic decision-making process. The researcher used the inductive method based on sober empirical scientific research by conducting a questionnaire to know the opinions of a sample of workers in economic organizations registered in the Iraq Stock Exchange. The (72) questionnaires were distributed to the mentioned sample, 65 of which were retrieved for the Statistical analysis and identification of the results, and the researcher reached the most important conclusions. Which contribute to the increase in the cultural aspects of society and the different needs in the organizations of the research sample from the presence of a tangible impact on the customers’ need for advanced and modern services, and the researcher reached the most important recommendations. Which should follow the process of environmental analysis with its internal components (strengths points Weaknesses) and external (opportunities and threats) for the purpose of identifying internal strengths and weaknesses, and external opportunities and threats, in order to enable the research sample organizations to adopt sound strategic decision-making.

The research aims to determine the relationship between green leadership as an independent variable and its role in promoting sustainable leadership. In order to achieve this, green leadership was adopted as an independent variable, while sustainable Entrepreneurship with its dimensions (environmental Entrepreneurship, economic Entrepreneurship, Social Entrepreneurship) was adopted as an approved variable.
The research problem was represented in (Is green leadership a role in promoting sustainable Entrepreneurship in the company in question) and a hypothesis was built that determines the nature of the relationship and influence between the variables, and two main hypotheses were formulated from which sub-hypotheses were derived.
To achieve the objectives of the research, the researcher used the descriptive analytical approach. The research community included the administrative leaders (the directors of bodies, departments and projects), who numbered (70), and the sample of the research consisted of (70) individuals whose opinions were surveyed according to a court questionnaire for this purpose, which were analyzed using statistical means. Advanced within the ready-made statistical program (SPSS).
The research concluded a set of results, the most important of which were: There are two significant correlations and impacts between green leadership and sustainable Entrepreneurship. The research concluded with a set of recommendations, most notably the need to create a green organizational culture by promoting and establishing green trends to enable workers to contribute to the preservation of natural resources. Protecting the environment at the individual and organizational level and enabling them to face and solve problems appropriately and achieve sustainable pioneering goals.

The current research aims to show the contributions of job design in addressing or reducing the emergence of work stress, and it included the main research problem (Is there an effective role for job design in addressing the work pressures faced by workers in the organization in question). Al Salam Teaching Hospital was chosen as the field of research. As for his sample, a random sample of (40) individuals was selected and distributed to them as the basic tool for data collection represented by a questionnaire. The researchers relied on the statistical software package (18SPSS, V) and the available statistical methods that enable the researchers to analyze the data, which was represented by descriptive questions (The arithmetic mean and standard deviation as well as the Pearson correlation and regression). The research reached a set of results in the light of which a number of conclusions were built, the most important of which was to check the existence of an effect and a significant correlation for job design and work pressures in the field studied. Concluded the research with a set of recommendations that correspond to the conclusions reached by it the two researchers.

Banking services are subject to a variety of hazards, including credit quality, liquidity, interests’ risk, market risk, operating risk, and management risk. The greatest exceptional risk is default on a loan. The level of non-performing assets or the redemption loans determine a bank's sound financial status (NPAs). And that the rise in nonperforming assets (NPAs) necessitated more judgment, resulting in poorer bank profitability overall. The main thing to remember is that decreasing the number of nonperforming assets (NPAs) is necessary for banks to increase their profitability. The impact of nonperforming assets (NPAs) on Cihan Bank's profitability is investigated in this research. This was done in order to achieve the objective of the study represented in evaluating the nonperforming assets of Cihan Bank. And their impact on profitability. As well as to determine the relationship between net profit and total net NPA, ROA, and ROE. Cihan Bank's collected from the annual report are used in this study, which spans four years from 2017 to 2020. The correlation coefficient was used to assess the data. The study discovered that the NPA characteristics and also the profitability variables have a substantial negative relationship.

This research aims to identify the effort, time, errors, accounting and financial risks using the salary localization system, and comparing it with the traditional method to support the performance of accounting work in the Nineveh Governorate Office. Between the newly applied salary localization system and the traditional cash payment method previously applied in the payroll divisions, there is a major role for the electronic payment payroll localization system in raising the quality of the performance of accounting work, not completing financial operations by reducing effort and increasing speed in completing work and reducing errors Accounting and risk mitigation.