Tikrit Journal of Administrative and Economic Sciences

The aim of the research is to use the economic value-added indicator to face the deficiencies in the traditional accounting indicators that have been disapproving because of their inability to accurately measure the performance of companies. The economic value added is to face the shortcomings of traditional accounting indicators, and to solve and evaluate the results of profit management practices, as the (EVA) indicator provides a method by which to ascertain the efficiency of the company's performance and the extent of its success in achieving the goals it seeks.

The research aims to demonstrate the impact of narrative disclosure on the cost of capital in light of the adoption of the (IFRS9) standard. The research examined and tested the relationship between variables in a sample of (12) banks listed in the Iraqi Stock Exchange. For the period from (2011-2020), with a rate of (120) views, with a dependence on data (2021), and the net profit for the year (2022) was estimated using (Forecasting: Time Series Expert Modeler). The narrative disclosure was measured by using content analysis for the information included in the financial reports. For the research sample banks, while the cost of capital was measured according to the weighted average cost of capital equation, and the IFRS9 standard was measured by giving it the value (1) when banks applied the IFRS9 standard, and the value (0) when the standard was not applied. A set of practical results have been reached, including a positive correlation between the adoption of the IFRS9 standard and the narrative disclosure (for each of its dimensions), and a negative correlation with significant significance between the narrative disclosure and the IFRS9 standard on the one hand and the cost of capital. On the other hand, it was also found that there is a significant effect of the stander (IFRS9) on both the cost of capital and narrative disclosure. Which prompted the researchers to recommend the need for banks to be familiar with the requirements of applying the IFRS9 standard. In order to benefit from the desired advantages of its application in terms of increasing the ability of narrative disclosure to reduce the cost of capital by disclosing more Future information, sustainability information, development information, knowledge and general information about the bank's excellence.

The research aims to discuss and measure the impact of the cultural dimension presented by Hofstede (the long-term orientation) on the level of accounting disclosure in financial reports using the disclosure indicator. To achieve this goal, the research dealt with the content analysis method for 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 in examining the relationship and the effect between the research variables, and the research found a positive significant correlation between the long-term orientation dimension and the accounting disclosure in the research sample countries. It concluded that there is a positive significant relationship between this dimension and all dimensions of accounting disclosure with the exception of the dimension of information about management, which has a negative significant relationship with it in the research sample countries.

The objective of this research is to clarify the concept of modern information technologies and the advantages they offer in the modern business environment with a focus on the role of the accounting dimension therein and thus to clarify the concept of information asymmetry and associated effects and how to utilize modern technologies that can contribute to reducing information asymmetry. In order to achieve the research objectives, the methodology was used to identify the study's axes (theoretical aspect) and to develop hypotheses. In order to identify the problem of the study and test hypotheses, the inductive approach was used and addressed the practical aspect of the study, which is the exploratory study in the Iraqi securities market through a questionnaire form distributed to both investors and brokerage companies. A number of statistical methods were used to measure the relationship between variables and to measure 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 a direct impact of modern techniques in contributing to reducing the asymmetry of accounting information.

The research aims to shed light on the concept of sustainable performance in general, and to define the nature of sustainable performance auditing and its importance as a new service that has not yet received the importance it deserves. To indicate its dimensions and the mechanism on which it is based, and given the absence of its own criteria on which the auditor is based. In providing the service, the research problem is what are the appropriate criteria for auditing sustainable performance. The deductive approach was relied on according to theoretical studies to reach the goal of the research. As the research concluded that it is possible to adapt some international auditing standards, INTOSAI standards and other standards that are related to the dimensions of sustainable performance and benefit from them in order to serve the auditor in providing the task of auditing sustainable performance. for the economic unit. The research also recommended the necessity of rehabilitating the auditors in terms of scientific and practical terms, in terms of independence and due professional care to perform the task of auditing sustainable performance.

The research aims to know the role of patterns of ownership structure represented by (concentration of ownership, administrative ownership, institutional ownership and foreign ownership) by supporting voluntary disclosure via the Internet in general. The ten companies for the period from 2010 to 2020, for the purpose of collecting primary data and measuring the variables of the study. Correlation and regression models were used to examine the relationship and influence between those variables. The results showed that there is a high concentration of administrative ownership in the study sample companies, and it has a high concentration rate. of the major shareholders who own 5% or more of the company’s capital, while the results indicated a decrease in the percentage of shares owned by institutions, as well as the absence of foreign ownership in five of the banking companies’ sample of the study. There is a significant positive correlation with online choice disclosure.

The research aims to clarify the importance of electronic auditing in the modern business environment and its role in increasing the effectiveness of the internal control system in the Nineveh Sewerage Directorate by clarifying the concept of electronic auditing, its objectives and characteristics, in addition to identifying the concept of electronic auditing. The risks of internal control in the presence of an electronic audit and an indication of the impact of electronic auditing on the internal control system through the application of electronic auditing on a sample of the final accounts of the Nineveh Sanitation Directorate for the year 2020. Among the most prominent conclusions reached by the research are the following: The use of electronic auditing it helps to develop control practices through the use of technical means, whether in general control or supervision of applications, while maintaining the effectiveness of internal control within narrow limits under manual use provided by electronic audit. The research presented several recommendations, most notably: the Iraqi environment's need to implement an electronic audit to obtain information free of errors and tampering, improve the efficiency of the audit process, and activate internal control over the programs and applications used in the Nineveh sewers Directorate.

The research aims to test the effect of Managerial Ability on the Earning Quality in the Iraqi banking and industrial sector. In the research, a review and identification of the importance of managerial ability, accounting and professionally, and explaining the role of a managerial ability in promoting accounting practices, were reviewed. The method of Data Envelopment Analysis (DEA) was adopted to measure managerial ability, which is in two stages which was adopted by (Demerjian et al., 2012). The concept of the earning quality, their characteristics and determinants were dealt with, and the model (Francis, 2004) was adopted as a basis for its. Which classified it into accounting-based measures (according to the accruals quality) and market-based measures (according to the measure of market to book - MTB). The data was collected by adopting the financial reports of the Iraq Stock Exchange for a sample that included a total of banks and industrial companies during the period from (2012-2020). The research concluded that there is a significant correlation between managerial ability and the earning quality according to the accruals, but it is not significant according to the (MTB) model. It was also found that there is a positive and significant effect of the managerial ability on the earning quality according to the accruals in the research sample. This indicates that whenever the efficiency of managerial ability improves in the research sample companies, this is reflected in enhancing the levels of the earning quality according to the accruals scale.

The research aims to show how to account for big data then a digital asset by proposing accounting treatments within the framework of international accounting standards (IFRSs, IASs). To achieve this goal, a hypothesis was developed and field tested by distributing a questionnaire to a community composed of academics in universities The Iraqi institutes are accounting specialists and a sample of 168 surveyed individuals, and the research reached a number of results, the most important of which was the possibility of recognizing big data in accounting as an intangible asset, as the conditions for recognizing intangible assets apply according to the International Accounting Standard (IAS38). The results of the field research also showed that it is possible to develop accounting treatments in terms of (recognition, measurement, presentation, disclosure) of big data as a digital asset within the framework of international accounting standards (IFRSs, IASs).

The research aims to clarify the role of information technology governance in reducing the accepted audit risks, with an indication of the nature of these risks and the role of the proposed procedures in reducing them. It consists of (192) respondents from specialists in the auditing aspect. While the most prominent conclusions reached by the research on the theoretical and field side. Were that the mechanisms of information technology governance contribute to reducing the recognized audit risks, and focus on the issue of effective implementation by providing a mixture of structures, processes and effective communication mechanisms that cover the most important aspects of optimal control in information technology. Which makes the implementation process and the continuity of the implementation process take place in a smooth and orderly manner, and the research made several recommendations, the most important of which are: The necessity for the economic unit to attract workers who have a strong scientific background and experience in the field of cloud computing technology and information technology governance. In order to improve the performance of the economic unit as a whole.

The study aims to review and analyze the most important problems faced by the tax information system (quotes) in the tax departments (the study sample). Then review the most important characteristics of the (triple-entry) technology in order to achieve the main objective of the study, which is to analyze the impact of this technology on Supporting and developing the tax information system (quotes) in the tax departments (the study sample). The researchers chose a random sample of (75) individuals consisting of auditors and assessors working in the aforementioned tax departments to distribute the questionnaire form to them. (Easy Fit), and after analyzing the answers to the questions contained in the questionnaire, a number of conclusions were reached, the most prominent of which was the presence of some problems or aspects of cutting. The tax information system (quotes) in the tax departments (the study sample), which can be treated or its effects can be reduced by using the (Triple-Entry) technology and exploiting the distinctive characteristics of this technology. Which requires the tax authorities to request the taxpayers (companies) may be members of the network or have a (node) in the block chains, and that the tax authorities be a third party in every transaction that takes place between any two parties that conduct commercial transactions.

The study aims to know the impact of relying on cloud accounting services in reducing the accounting standards overload resulting from application of international financial reporting standards (On the banks of study sample), by analyzing the opinions of a sample of managers and employees working in the accounting and financial departments of commercial banks operating in the Kurdistan Region/Iraq. To achieve the goal of the study, the researchers, and on the practical side of the study, designed a questionnaire specifically for the study. Which included a set of questions (phrases) related to the variables and their dimensions. Which were distributed to the sample consisting of 107 individuals, then they were used both the Statistical Package for Social Sciences (SPSS) and the (Easy Fit) statistical program for analyzing the data, and through statistical analysis a number of conclusions have been reached. The most important of which is that reliance on cloud accounting services can significantly reduce the overload of accounting standards (According to the opinions of the study sample individuals). Which leads to the recommendation that banks (The study sample) should be move towards accreditation on these services because of their impact on (Cost saving, time reduction, and increasing the efficiency of accounting work).

The study aimed to know the impact of the use of cloud computing on the quality of audit performance in Erbil and to determine the impact of the use of cloud computing on both field work procedures, professional competence and factors related to the audit office. This is done by analyzing the problem of the study to its basic dimensions, characteristics and components in order to work to solve it, through the analysis of the opinions of academics and auditors, and to achieve the goal of the study (110) questionnaires. Were prepared and distributed to academics in Department of Accounting in the College of Administration and Economics, Technical College and Technical Institute and on the Scientific Association of Chartered Accountants, and Auditors in Erbil City. The 93 valid questionnaires were retrieved, and the study reached a set of conclusions, the most important of which is that there is a positive impact of cloud computing on the quality of audit performance, and as cloud computing facilitates the audit process in all its stages as well as its impact on reducing the effort, time and cost required. The results showed that the majority of the sample perform the adoption of computing in line with the use of it by companies, the study recommended through the theoretical and practical study the adoption of cloud computing audit offices for its importance and the development of professional standards that oblige the application of cloud computing technology.

Despite the importance of social development in developing performance and supporting competitive advantage in economic units. There is a gap and lack of coordination between joint assurance providers (management, internal audit, external audit) to report on social development. The research aims to measure the impact of joint assurance providers in achieving development the impact of joint emphasis on achieving social development was measured using a questionnaire that was distributed to the members of the research sample. Which was designed in line with the goal of the research, and the questionnaire was divided into two axes representing the first axis of joint affirmation and it contained three dimensions which are (management, internal audit, external audit). While the second axis represented social development, and after the hypotheses of the research were tested according to statistical methods, a set of conclusions was reached. The most important of which was the submission of an oversight report by the assurance providers that includes auditing and unifying social development activities so that the economic unit can be monitored in the extent to which it preserves resources economic and social. The research reached the most important recommendations are: The joint emphasis should be implemented in the Iraqi economic units, especially the Baghdad Municipality, because it provides a comprehensive view of the senior management about the potential risks related to social activities.

Foreign direct investment not only contributes to economic growth and development, but also affects the way incomes are distributed in host countries, whether in developing or developed countries. The aim of this research is to analyze the effect of foreign direct investment on income distribution in high-income countries. A fixed-effects model was adopted to estimate the Standard Model using paired data for 14 high-income countries for the period 2000-2020. The estimated model took into account the effect of the unemployment rate, the rate of government spending of the gross domestic product, the inflation rate. In addition to the proportion of foreign direct investment from the gross domestic product, as variables that explain the distribution of income expressed as a ratio of the income share of the poorest 40% to the income share of the richest 20% of the population. The empirical results showed that FDI contributes to improving income distribution in favor of the poor in high-income countries. On the other hand, the results demonstrated a negative significant effect of both the unemployment rate and the inflation rate on income distribution, while the effect of government spending was positive on the fairness of income distribution in high-income countries.

The research aims to clarify the general framework of internal control in the light of recent studies, research and publications through the concept of internal control, knowing its importance, objectives, determinants, types and its impact on the revenue collection process in the Nineveh Water Directorate. Identifying the unified accounting system applied, addressing the accounting foundations and recognition on the basis of the utility used in the Directorate. As well as Identify weaknesses in the internal control of the collection process and work to address them and develop appropriate solutions to reducing lost revenue. The scientific method was used in the research to identify the problem, develop hypotheses, and the practical approach through observations and direct personal interviews, as well as reviewing the workflow in that directorate. The study concluded several conclusions, including that internal control helps control the directorate's resources to achieve its goals to ensure employees' compliance with administrative laws and instructions, and the effective control environment helps reduce the potential for fraud and manipulation. It was also found that there are gaps and weaknesses in the performance of internal control in the revenue collection process in the Nineveh Water Directorate, for many reasons, including the high rate of abuse, as well as the reluctance of many to pay bills on time, and the weak follow-up and control of the collectors. Therefore, the study recommended that the Nineveh Water Directorate should adopt internal control procedures based on modern scientific foundations, which contain administrative and accounting components, and the need to use accurate indicators and statistics to know the numbers of violators, the accumulated debts and work to reduce them and determine the reasons for this. In addition to the need to follow up on the work of the collectors of the Division Revenues are required to monitor their work to maintain the collection process and address existing gaps.

The research aims to provide a comprehensive and clear picture of the theoretical and philosophical foundations of the capital asset pricing model (CAPM) and the Fama & French five-factor model. Through which the factors and variables that can exert an effective influence in estimating and analyzing the required rate of return and the mechanism of their interaction are diagnosed in a sample of companies. Listed in the Iraq Stock Exchange for the period (2005-2021) and according to the quarterly data (Panel Data), by adopting the Autoregressive Distributed Lag (ARDL) methodology, which explains the nature of the effect in the short term (error correction model).) and the long-term, in addition to the standard diagnostic tests it includes, such as the autocorrelation test for residuals, the test for instability of variance, as well as the test for model stability (structural stability of the estimated features) and the cumulative sum of the residuals test (CUSUM).
(7) sectors were selected out of (9) sectors listed in the Iraq Stock Exchange, which are the sectors (banks, insurance, investment, services, hotels and tourism, industry and agriculture), and the research sample included 14 companies out of 132 companies listed in the Iraq Stock Exchange. Finance, i.e. 10% of the research community.
The research found the weakness of the factors of the capital asset pricing model (CAPM) in analyzing and estimating the rate of return required to compensate the investor for the risk he bears. While the Fama & French five-factor model was able and by adding risk factors to the traditional model (CAPM) for the pricing of capital assets represented by: (Beta factor, volume factor, book value factor to market value, profitability factor and investment factor). From the interpretation of changes in the required rate of return, where the volume factor, the book value factor to market value, the profitability factor has a positive impact on the required rate of return in companies The research sample, while the investment factor exercised a negative influence on it.

The economic literature indicates that there is a reciprocal relationship between public revenues and public expenditures and the gross domestic product, so the research aims to measure the impact of public revenues and expenditures on the gross domestic product in Iraq for the period (2010-2021). The research started from the premise that the financial indicators represented by public revenues and expenditures Public has a positive effect on GDP, and the research concluded that an increase in revenue by one unit will lead to an increase in GDP by (0.360138). An increase in government expenditures by one unit will lead to an increase in GDP in the short term by 0.104876. The research recommends the need for the government to seek to diversify public revenues and not rely on a single resource and direct public expenditures towards service projects and infrastructure and to create an appropriate climate for the work of the private sector. Because the latter bears the responsibility to carry out the process of economic development and increase the gross domestic product.

This study's goal is to assess the reality of the sub-indicators that make up the global competitiveness index for the Arab countries that make up the research sample (Egypt, Algeria, Jordan, Morocco, Qatar, Saudi Arabia, Kuwait, Bahrain, United Arab Emirates, and Oman), as well as their trends and levels. The Global Competitiveness Index for the period (2009-2018) and its trend were analyzed using descriptive and inferential analysis for the sub-indicators that comprise the index and reflect the extent of its development, along with the statistical program Minitab 19 and the Mean Square Deviation (MSD) scale for comparing various types of equation models. Identifying the most effective method for analyzing the overall pattern of these indicators. The results revealed fluctuations in the competitive levels of the sampled Arab countries over time, necessitating the development of plans to improve the stability of the sampled countries' competitiveness and to raise their competitive levels through structural reforms in various economic, financial, and legal fields.

The financial markets are an important tool for activating and activating the business and production sector because they are a tool for the circulation of funds from units with financial surplus to productive units with deficits and on the other hand their impact on raising the level of Iraqi economic growth. One of the factors influencing the financial markets is the exchange rates, and the importance of the research was based on finding the relationship between the volatility of exchange rates and the indicators of the market of banknotes and financial in Iraq and shows the fact if stability in the exchange rate leads to increased confidence and dealing in securities. This is with the aim of researching the study and analysis of the impact of exchange rate fluctuations on the indicators of the Iraqi Stock Exchange. One of the most important findings is the stability of the time series of economic variables at the first difference and the existence of a common long-term integration relationship between the exchange rate and the general index of markets for financial markets.

The study aims to know the performance of government investment spending in Iraq and to know the reality of the credit environment and indicators of creditworthiness. Then to identify the extent to which government investment spending can affect some indicators of creditworthiness, by relying on an analytical approach and a standard approach, as investment spending is one of the important economic variables that It has a major role in increasing economic activity, expanding the infrastructure of the economy, and increasing productivity.
The study attempts to measure the relationship between meritocracy indicators and government investment spending by using the Autoregressive Distributed Deceleration (ARDL) methodology. Conducting standard tests represented by the static test through the (Dickey Fuller Expanded) and (Philips Perron) tests, and then conducting the co-integration test (Bound Test) and work to measure the short and long-term relationship and ensure the validity of the model.
The study concluded that a change in the ratio of government investment spending to total public spending in the long term by 1% leads to a change in (the ratio of external debt to exports) by 5.5%, which leads to a change in (the ratio of external debt to GDP) by (1-16 percent). That is, the relationship between government investment spending has a positive relationship with (the ratio of external debt to exports) and an inverse relationship with (the ratio of external debt to GDP)
The most important recommendations made by the study were; Work to increase investment spending and direct it towards weak sectors in order to increase their productivity, in addition to setting up appropriate control mechanisms in order to reach the required investment goal and raise the level of productivity in the Iraqi economy.

This study aims to reduce the deficit in the public budget through the policy of fiscal discipline in Iraq for the period 2004-2020. As the expansionist policy results in an increase in the fiscal deficit in the public budget, which results in the exacerbation of financial burdens and the accumulation of government debts, both on the external or internal level. If this fiscal deficit continues and the expansion of government debt will negatively affect the performance of economic activity in general and the management of fiscal policy in particular. So, this research found the relationship between the application of the public debt rule for financial discipline and the deficit in the public budget. As the application of this rule works to reduce the deficit in the general budget, and thus achieve financial surpluses in the general budget. All this would achieve the objectives of the economic and financial policy that the government seeks to achieve, and to achieve this goal an annual time series was used that extends from 2004-2020, through the use of a standard model on the statistical program E-views12. The main conclusion reached by the study is the existence of a relationship between the rules of financial discipline and the public budget deficit during the two periods boom and stagnation in Iraq during the study period.
The study concluded that the application of the public debt rule for fiscal discipline will correct the course of fiscal policy, and then the possibility of employing it to meet the challenges facing fiscal policy in Iraq through rationalizing investment spending, to develop infrastructure and improve education and health.

This study aimed to reveal the factors affecting the stock prices of the joint stock companies listed in the Iraqi Stock Exchange, and to show which factors have the most impact on these prices. In order to build a model to predict these prices that enables dealers in the financial markets to be guided by when making their investment decisions in Buying and selling. The researcher conducted an analytical study covering the published data of (40) Iraqi joint stock companies and for the time period from 2015 to 2020. The study revealed a significant relationship with statistical significance between the market value of the share and each of the main factors (trading volume, share profitability, company capital), turnover ratio, earnings per share from dividends) for companies in the banking sector, industry, investment, services, agriculture and communications

The research aims to show the impact of the global credit rating on the economic value of the Iraqi private banks that have been rated by international credit rating agencies. The researcher deliberately chose a sample of the (5) classified Iraqi private commercial banks. The Tobin's Q index method was used in calculating the economic value of the research sample banks by comparing between the year 2020 before the banks entered the classification and the year 2021 after they entered the classification. The research has reached several results, including, at the present time, there is a slight impact of the credit rating on the economic value of Iraqi banks. Also that Iraqi banks obtain a credit rating from international agencies was very recent. The real economic value in the financial statements because the share price in the market does not represent the real economic value in the local environment.

The industrial sector is one of the most prominent economic sectors that contribute to building any economy. Our research deals with the role played by the industrial sector in building the Iraqi economy and the growth of its domestic product, and shedding light on the features of the defect in the structure that constitutes the growth of the productive sectors and the security of the industrial sector. And directing the industry in the process of changing the production structure through government support and incentives. In his analysis, the researcher used the deductive inductive method, and the descriptive approach was used in presenting the concepts of the gross domestic product and the role of the industrial sector in the growth of the domestic product. The most important conclusions reached by the research is the decrease in the contribution of the industrial sector to the gross domestic product.

The Mosul Grain Milling Company Ltd. Is one of the mills owned by the private sector It is funded by the Ministry of Commerce through the General Company for Grain Trade. In our study, the efficiency of the economic performance of the above-mentioned company for the period (2018-2020) and the aim was to identify the reality of the company, its working mechanism, the obstacles it faces, and the evaluation of its performance, under the assumption that economic performance for this company is not very efficient during the period (2018-2020). And that there are resources if they are used efficiently It can contribute to meeting part of the local demand, and a set of performance efficiency standards have been applied. The results indicated an increase in the total productivity and a rise in the productivity of the factors of production used in the production process. The study also found that there are idle untapped resources that reached (64.3%) in 2020 due to a significant decrease in the quantities of grain received by the General Trading Company the grain of the Mosul branch. Which led to a decrease in production and profits compared to the ability and potential of the company the significant increase in production capacity. Thus, achieve great benefits for the company and increase profits.

The research aims to analyze and measure the impact of non-oil public revenues and the extent of their capabilities and contribution to achieving rates of average per capita GDP. The non-oil revenues have been highlighted as one of the important topics and modern approaches that many countries seek. developed with the aim of diversifying non-oil public revenue sources, supplementing their budgets and getting rid of oil rents, and thus the extent of contribution to increasing per capita GDP. of the GDP, due to the rooting of rentierism in the Iraqi economic system. This research reached a conclusion that the correlation coefficients between the variables (non-oil revenues and average per capita GDP) indicate a positive direct relationship, and indicate that the effect is weak. of non-oil revenues on the dependent variable, as it appears from the standard side of the message that with an increase in non-oil revenues by (1%), the average per capita share of net increases The GDP increased by 0.24% (this confirms the important role of non-oil revenues in stabilizing economic growth rates despite their low contribution). Where the research recommends increasing interest in the development of other non-oil sectors and their contribution to the GDP, especially the agricultural and industrial sectors, by organizing a specific program that provides direct and indirect basic support for these sectors during a specific time plan.

This study aims to identify the extent of the impact and effectiveness of financial policy tools on the money supply through its financial tools represented in public spending, tax revenue, budget deficit or surplus, and public debt. Two approaches were used, the theoretical and the standard aspect of the study, as it included two topics. The first deals with the description and formulation of the model, as well as a description of the estimation and analysis methodology used in estimating standard models that show the impact of fiscal policy variables on the money supply based on the Eviews-12 software package. The results of the study showed the existence of an equilibrium relationship between the variables of fiscal policy as a percentage of the gross domestic product and the narrow money supply as a percentage of the gross domestic product in Iraq, which coincided in their effects and trends between the short and long terms. From the conflict of goals among them, as well as the need for the central bank to take into account the issue of focusing on the money supply, especially money in circulation, when formulating its policy in order to influence the macroeconomic variables.

The research aims to improve health services in Iraqi hospitals using the comprehensive quality tool. Health services are among the most important services that the state provides to its citizens. In previous years, the countries of the world faced many challenges in this field, especially during the outbreak of the Corona epidemic. The evaluation of services in health institutions is necessarily subject to certain quality standards aimed at raising the level of quality of services provided. The research community is represented in the health sector and the research sample was Mosul General Hospital. The research used the descriptive analytical method to reach the required results, and the most prominent standards of management Quality of health services. As well as how to implement these standards in our health institutions. The results of the research found that the application of standards leads to the improvement of health sector services and the quality of health services. In addition, it brings benefits to workers in the health sector institutions and outside it.

The study aims to find the role of Strategic Vigilance and its dimensions like growth strategy, stability strategy ad deflation strategy.
The study identifies problem to show the nature of correlation and its effects on search variables. To achieve that goal, default scheme chosen for the study that expresses two essential hypotheses. All of them have went through a process of testing to make sure it is propriety and validity.
The resolution used to get the data. The study follows analysing descriptive method to get its gold and to find the relation among the correlation.
The sample of the study chosen from different directors of specific banks in Erbil Thirty-eight directors from twenty-five special or private bank. The study reaches that there is relation between correlation and its variables, and it is better to invest field of research.

The current study discussed the extent to which health units in the Nineveh health sector adopt the technology of communities of practice in the provision of health care, thus bridging the gap in the prevailing belief among some that this technology is not used in the environment of Nineveh Governorate. Its main objective is to show the extent to which the community of practice technology reaches in Strengthening health operations in the Iraqi health sector, and what will be reflected in learning. To determine the extent and size of the prevalence in the health sector under study, a field survey was conducted in the health sector in Nineveh, and a questionnaire was used to collect study data from the research sample. The data and information collected from the field were analyzed using software (AMOS and SPSS). The results of the study showed that hospitals and health units adopt the technology of communities of practice to conduct their business in providing health care services better. The study suggests paying more attention by the senior administration in Nineveh Health to adopting Internet of Things technology and exploiting the enormous capabilities that this technology enjoys in diagnosing and preventing diseases. As well as adopting personal health applications. Approval of patients' personal data when providing their care.

The research aims to show the impact of leadership efficiency (its ability) in managing the stages of information technology projects represented by: (initiation stage, planning stage, implementation stage, monitoring and follow-up stage, termination-closure stage). The research came to address the problem of delay that suffers from some IT projects launched by Asiacell Mobile Communications Company in Iraq in the aspects of achieving goals, the main question of the research problem is what is the role of leadership efficiency in the stages of managing information technology projects in Asiacell Communications Company. Represented the field of research in Asiacell for mobile communications operating in Iraq. While the research community included all workers in information technology projects, their number was (457), and the comprehensive method was used to determine the research sample, all of them, via the electronic distribution of the search form. (388) questionnaires were received. The broadcast adopted the descriptive analytical approach as the appropriate approach for the research objectives. The collected field data were analyzed using a questionnaire prepared for this purpose, using the ready-made statistical programming (SPSS, V. 25) and the (AMOS, V. 25) program. The most important result of the research is that there is a variable effect of efficiency on the stages of project management in a holistic manner, which indicates that the leader’s enjoyment of the required efficiency would ensure the success of the project stages as a whole. Therefore the need for efficiency is not limited to a specific stage, but is necessary for all stages of the project. As well as constructivism has the effect of efficiency The leader is morally greater in the implementation stage than in the rest of the stages, which indicates that the implementation process may face many obstacles contrary to what is expected, especially in the constantly changing Iraqi environment, which requires the leader to have the necessary competence to confront these obstacles. The most important recommendation: Work to spread the philosophy of efficiency among the leaders of the organization in question and to show its importance in the success of technology projects, through intensive training courses with the use of the experiences of successful organizations that have leaders with a high degree of efficiency. That is to work on forming a logical balance in terms of benefiting from the characteristics of efficient leadership in each stage of the management of information technology projects. By showing the importance of each stage in a way that encourages the investment of the energies of efficient leadership.

The research aims to know the role of skilful leadership behaviors in organizational excellence for my company (Al-Zawraa General and Electrical and Electronic Industries) Innovative that would achieve organizational excellence in the two companies. The research started from the problem of the weakness of senior leaders in the two companies investigated in the management and sustainability of work. As well as their inability to face challenges that could affect the work of the two companies in the future, especially the lack of orientalization of the future and prediction of those events, so the two companies seek to explore and invest opportunities to achieve organizational excellence. The researcher adopted the description method as a case study in completing the research by targeting an intentional sample of senior management levels by building a checklist to collect information for the purpose of determining the size of the gap for variables and dimensions. However, it does not have the owners who can anticipate the degree of risk for future projects due to the turmoil in the economic environment in the country. Through the checklists, it became clear that the largest gap size was obtained after (commitment of employees), which amounted to (31%) for the Electrical and Electronic Industries Company. The smallest gap size for the dimension (creativity), which amounted to (7%) also for the Electrical and Electronic Industries Company, and for Al-Zawraa General Company the highest gap was for the dimension (customer focus), which amounted to (37%), and the lowest gap was for the dimension (company efficiency), which amounted to (12%).

The research dealt with the reality of the knowledge management infrastructure in Asia cell for mobile communications in Iraq, as the dimensions of the knowledge management infrastructure were represented by (organizational culture, organizational structure, information technology, shared knowledge). It was applied to a random sample of employees working in the company, amounting to (250) employees and in various work sites (manager, department head, unit official, division official, employee).
The research used the questionnaire as a main tool for collecting data and information as well as field visits. The research sought to test a number of hypotheses related to the research variable, in order to answer questions related to the research problem and reach the objectives set. It is a key factor in the success of organizations of different specializations and contributes to achieving high competitiveness, and this requires a sound infrastructure appropriate to the nature of the organizations.

The aim of the current study to shows the impact of the foreign exchange rate on the account results of banking companies list in the Iraqi stock exchange and the activity result as a dependent variable. This research is application in the banks listed in the Iraqi stock exchange for the years from 2018 to 2021 and the theoretical side was exposed to the types of exchange rate the explanatory theories and the factors affecting the exchange rate. We addressed to the financial statements The research relied on the descriptive approach, analyzing through references and relevant literature, studying the actual reality of secondary data formation, analyzing data for banks' financial statements, and then carrying out the necessary statistical analysis to complete the current study.

E-training enables organizations to develop the skills and scientific capabilities of their employees in a way that makes them able to keep pace with recent developments in the environment surrounding the organization, after information and communication technologies have become one of the important axes in our lives. The research relied on the descriptive analytical method to complete its requirements. To implement the research, the opinions of a sample of trainees in the Continuing Education Unit at the College of Administration and Economics / University of Mosul, consisting of (80) respondents, were surveyed. Then it was analyzed by the statistical analysis program (Smart.PLS. V.3). The research reached a set of conclusions, the most important of which is the existence of a significant effect between electronic training and knowledge workers, as well as the confirmation of the researched sample on the importance of electronic training and its contribution to developing their performance and improving their technical capabilities. Enhancing their knowledge skills as knowledge workers in the organizations to which they belong, and the ability of electronic training to use it in the circumstances surrounding all knowledge workers in terms of its flexibility in timing and place, and in a manner that enhances their information performance and increases experiences in their field of work in all specializations. One of the most important recommendations is the necessity of increasing interest in using modern technologies, providing the appropriate infrastructure for them, and providing communication networks to use this type of training.

The current study aims to diagnose Information and Communication Technology with the expressed dimensions (hardware and equipment, software, communications and users) In the Mosul Municipality Directorate, the questionnaire was adopted as the main tool for data collection. The statistical program (SPSS) was relied to analyze the data collected from a sample of (100) respondents representing managers in the field of the research organization under study. Using statistical methods (percentage, mean, standard deviation, coefficient of variation, response intensity). A set of conclusions were reached that confirm the availability of those dimensions at different levels in the research organization. The study presented several proposals, the most important of which is working on expanding and developing the ICT infrastructure on a permanent and continuous basis, according to the nature of the work.

The research aims to shed light on the indicators used in measuring the research variables and the extent, size, relationship and impact of the level of financial inclusion on the financial indicators of the banking system. The role it plays in improving these indicators. As well as the role that monetary authorities must play through their various policies to increase the level of financial inclusion of the device the bank then achieves an appropriate level of improvement in its financial indicators. The research problem was represented by asking the main question, was the Iraqi banking system able to achieve an acceptable level of financial inclusion through its pursuit and use of various methods and thus improving its financial indicators. The main hypothesis of the research was that the Iraqi banking system enjoys a good level of both financial inclusion and its financial indicators. The research community was represented by the Iraqi banking system (government and private banks), which covered the period (2006-2020). A set of statistical and standard methods were used to analyze the variables data, namely (E-Views V 12), (SPSS 26) and (AMOS 26).
The results of the research indicate the weak levels of financial inclusion in Iraq, which is due to several reasons, the most prominent of which is the low percentage of banking density and banking spread, which are below the required level in Iraq. It was found that there is a significant and positive correlation between financial inclusion and the financial indicators of the banking system, meaning that the more indicators of financial inclusion and its dimensions improve, the more this contributes to improving the financial indicators of the banking system. Also, it was found that there is an impact relationship for the variable of financial inclusion in the variable of the financial indicators of the banking system, that is, that financial inclusion has a positive impactful role in improving the financial indicators of the banking system.
Depending on the conclusions reached by the research, several proposals were presented, including: stimulating banks and activating their role in the economy and working to build an efficient banking system by the Central Bank of Iraq. In order to increase its role in attracting deposits and granting credit. As well as enhancing the geographical spread of the Iraqi banking system through Expanding the network of bank branches and financial service providers, as well as banks must balance liquidity and profitability and not leave idle cash in the fund.

The research aims to analyze the relationship and the impact of emotional marketing on the customer’s happiness for Baghdad hotels, and the importance of the research is that it closed the gap clarifying the relationship between the study variables that had not been previously addressed (to the extent of the researcher’s knowledge). The research aims to try to formulate a conceptual model for the research variables to reach Inferences that reflect the actual reality of these concepts in the hotel sector, and to clarify the relationship between the research variables, two main hypotheses of correlation and influence were formulated. To the "Steven Thamison" equation, and to analyze the data, the statistical program (SPSS V.25), (Excel2020) was used. And the statistical methods used in the analysis (arithmetic mean, frequencies, coefficient of variation, standard deviation, significance index, Pearson correlation coefficient, and linear regression the simple). The researchers reached several conclusions according to the obtained results, the most important of which is that there are weaknesses in most hotels in the research, development and analysis department due to the environmental impact, many hotels lack a special department for these tasks, and they are delegated to employees of other departments in the hotel.

The study aimed to test and analyze the impact of information asymmetry on the cost of capital for the research sample, stemming from a research problem, which is “Does the Jordan Stock Market disclose its information accurately and in a timely manner?” And what is the effect of information asymmetry on the cost of capital for the companies listed in market? On this basis, the study assumed “the presence of a statistically significant effect of asymmetric information on the cost of capital.” The study was represented by the Jordan Stock Market, where the quarterly data published in the stock market for (11) years for the period (2010-2020), was adopted. Thus, the number of observations becomes (44), and the data was analyzed and an autoregressive model was used to measure the effect of the explanatory variables on the responsive variable. The study concluded by proving the negative impact of both trading volume and profit margin in (WACC) in the long term. And the effect of the stock turnover rate in the Jordan Stock Market was not proven. The study recommended the need to highlight the problem of information asymmetry as one of the reasons for the emergence of financial crises and a source ethical risks, and the use of fair disclosure accounting standards is a solution to reduce this problem and reduce ethical risks and reverse selection.

The aim of the Research to Know the Impact of Strategic Clarity in Its Dimensions (Clarity of Objectives, Clarity of Resource Use, Clarity of Activities and Procedures, Clarity of Organizational Structure and Clarity of The Role of Employees) in Organizational Rhetoric with its dimensions (Leadership Personality, Diversity, Organizational Prestige). The field of study was represented by the Iraqi private universities represented by (Al-Turath University, Dijla University College, Al-Noor University College, Al-Hadba University College), and the study was applied to a (Intentional) sample of (349) teachers and with various scientific titles (Professor, Assistant Professor, Teacher, Assistant Teacher) in those Universities. The Study Employed the Descriptive Analytical Method, with the Use of the Questionnaire as the Main Tool for Collecting Data related to the field Aspect. To answer the questions related to the study problem in order to advance the reality of private universities and reach the objective goals, the ready-made statistical programs (SPSS. V26) and (AMOS. V23). Based on the Results of the Statistical Analysis. The Study reached a number of conclusions, one of the important the presence of a significant impact of Strategic Clarity on Organizational Rhetoric, all organizational levels and to enhance its concept. In addition to paying attention to organizational Rhetoric that enables them to achieve effective influence in society and gives them a positive view from him, which contributes to improving the status of universities.

The study aimed to know the impact of social innovation on the relationship between strategic orientation and efficiency in industrial sector of Khartoum State, but now the lack of studies that dealt with the take issue of social innovation, especially determinates in developing countries.
The study model and hypotheses were built based on previous studies in the development of the study measures the analytical descriptive approach was using a non-probability convenience sample. This is because it was distributed to the category of managers at different job levels and a tool was designed to collect preliminary data (questionnaire), and the total number distributed was (384) questionnaires, which were distributed to (096) Sudanese industrial sector operating of Khartoum State with a recovery rate It amounted to (87%).
The Structural Equation Modelling (SEM) and Path Analysis were used to test its hypotheses. The study reached conclusions, the most important of which social innovation is negative mediate the relationship between strategic orientation and efficiency there is a positive effect positive impact of social innovation on efficiency. The research concluded with a set of recommendations, the most important of which was the need to pay attention creativity and social behavior and effectiveness. Because of its importance in improving performance in Research Institution

The aim of the current research is to know the role of organizational learning in achieving job immersion, and the descriptive analytical approach was used to reach the results of the study, where the research community consisted of (340) individuals working in the first Hawija sector, and the researchers relied on the questionnaire as a tool for data collection. The results of the research showed a significant effect between the variable of organizational learning and job immersion.

The aim of the research is to explain the causes of the occurrence of the digital divide, including political, economic or social, and international institutions must find solutions to it, and there are many measures to measure this phenomenon between countries. It is one of its most important indicators, and the study concluded that the knowledge economy has strategic importance for the group of countries selected in the study and that it is among the advanced ranks according to the global knowledge index. 2021), and concluded that the impact of each of these independent variables (pre-university education, technical education and vocational training, higher education, research, development and innovation, information and communication technology, economic performance, and enabling environments) positively and statistically affect the digital divide. With the content that there are differences and degrees of disparity between Asian countries in terms of the exploitation and use of information and communication technology, good education and the environment an insult to the exploitation of these developments and how to use them.

The research aims to show the role of visionary leadership in reducing job deviation an exploratory study of the opinions of a sample of administrative leaders at the University of Mosul. The study community included the administrative leaders at the University of Mosul, which number (190). Where the questionnaire form was distributed to a sample of (181) (146) valid and used statistical methods, including the analytical descriptive approach in the analysis of data and the extraction of results using the statistical program SPSS. The research reached the most important conclusions that there is a correlation and impact of significance significant statistic between the visionary leadership variable and the dependent variable Reduction of functional deviation.