University of Kirkuk Journal For Administrative and Economic Science

The oil and gas sector is witnessing major technological transformations in light of the world's trend towards reducing carbon emissions and enhancing environmental sustainability. This research aims to study the impact of oil and gas extraction technologies, both traditional and advanced, on the Iraqi economy, with a focus on the challenges and opportunities of transitioning to a low-carbon economy The study relies on a comparative analytical methodology to evaluate the impact of these technologies on productivity, losses, and operating costs, in addition to studying the role of technology in reducing emissions and enhancing the international competitiveness of Iraqi oil.
The research problem lies in the challenges facing Iraq as a result of its heavy reliance on oil in light of the rapid global changes towards clean energy, which calls for searching for technological strategies that contribute to the sustainability of the economy and reducing environmental risks.
The results indicate that the Iraqi economy depends mainly on the oil and gas sector, which makes it vulnerable to global price fluctuations. The use of modern technologies contributes to improving productivity and reducing costs, but Iraq faces financial and technological challenges in transitioning to a low-carbon economy. However, adopting clean extraction technologies reduces emissions and enhances competitiveness, and economic transformation provides opportunities to diversify the economy and attract foreign investment. Accordingly, the study recommends diversifying the economy by investing in non-oil sectors, and adopting modern technologies to increase productivity and reduce environmental impact. It also calls for developing environmental policies, reforming the financial system by establishing sovereign funds, and enhancing foreign investment through a stimulating legal environment, with a focus on developing human capabilities in sustainable technology and renewable energy.
The study emphasizes the need for Iraq to adopt economic and technological policies that keep pace with global transformations, with the aim of achieving sustainable economic stability and reducing the risks resulting from dependence on oil.

iotrade is an emerging field that has received increasing attention in recent decades. The field has its roots in international agreements such as the Convention on Biological Diversity (CBD) adopted in 1992, which aims to ensure the sustainable use of biological resources and enhance their economic and social benefits. Studies indicate that biotrade includes economic activities related to the use of renewable natural resources, such as medicinal plants, organic agricultural products, and natural cosmetics. The research aims to study the exports of biological trade and its impact on economic development, which was expressed by (Gross Domestic Product) in each of (Germany, France and the Netherlands) during the period 2010-2022, and using (Panel Data) data, the research relied on the analytical and quantitative method in order to understand the patterns and relationships between the variables and to reach more accurate and reliable results. After conducting a set of standard tests, it was found that the model is valid for economic measurement. It was then estimated using the (Panel Fully Modified Least Squares (FMOLS) method, which deals with (Panel Data) data. The results showed that there is a positive impact and relationship between biological exports and the gross domestic product in the selected countries, and that increasing biological exports by one unit leads to an increase in the gross domestic product by (0.389%). The research also recommended the necessity of developing national strategies to develop biological products and work to enhance their exports and provide tax incentives and financial support for farmers and companies operating in this activity, and work to ensure that biological trade policies are consistent with environmental sustainability standards and monitor and reduce the negative effects of expansion in Organic production, promoting environmental and technical education to support the growth of organic sectors, and establishing training programmes to adopt best practices in organic production.

The German economy is one of the pillars of the global economy thanks to its industrial and commercial strength. The industrial sector, especially the manufacturing, chemical, machinery and transportation equipment industries, is one of the most important sectors that contributed to strengthening Germany's economic position. This research seeks to analyze the relationship between industrial exports and economic development in Germany by studying data related to GDP and exports in the main industrial sectors for the period (2000 to 2022). The research, using the distributed lag regression model methodology, concluded in the short term that there is no effect of industrial exports on economic development in Germany, i.e. its effect is long-term. In the long term, the sign is negative, i.e. manufacturing exports have an inverse and significant effect on GDP. This means that increasing manufacturing exports by one unit leads to a decrease in GDP by 3.717% at a significance level of 5%. This is due to the substitution of exports for local production or the weakness of its added value. The results also indicated that the sign is positive, i.e. chemical exports have a direct effect. Morally in the GDP, which means that increasing chemical industry exports by one unit leads to an increase in the GDP by 1.22% at a significance level of (5%), and the positive sign means that exports of machinery and transportation equipment have a direct and significant effect on the GDP, which means that increasing manufacturing industry exports by one unit leads to an increase in the GDP by 2.59% at a significance level of (5%). The study recommended increasing government support for export industries by improving trade policies, easing bureaucratic restrictions, providing tax incentives, and enhancing investments in research and development within industrial sectors, especially in industries characterized by a high level of technology such as machinery and chemicals, expanding and diversifying export markets to reduce dependence on a limited number of foreign markets, and providing dedicated support to small and medium-sized companies that contribute to industrial exports, including providing financing and advisory services.

The study aimed to explore the impact of using artificial intelligence in developing professional performance in accounting. The study population consisted of companies operating in the city of Erbil, while the sample included 72 respondents, comprising accountants and internal auditors from the accounting and internal audit departments of these companies. The study found that artificial intelligence technologies significantly influence the development of professional performance in accounting, particularly in the following areas: accuracy and efficiency, reliability, compliance with standards and laws, ethics and integrity, and analytical and communication skills. Based on the results, the researcher proposed several recommendations, including: Encouraging companies to invest in artificial intelligence technologies to enhance accounting systems and improve performance, Gradually implementing artificial intelligence solutions to increase the accuracy and efficiency of accounting processes and reduce errors, Establishing ethical policies to govern the use of artificial intelligence in accounting, with an emphasis on integrity and transparency, Leveraging artificial intelligence to create interactive dashboards that simplify data interpretation and improve communication with stakeholders.

The research aims to clarify the impact of applying the Enterprise Resource Planning (ERP) system on the quality of accounting information in companies that apply the ERP system in Erbil, as well as highlighting the concept of Enterprise Resource Planning (ERP) systems and the advantages of their application. Also, overthrowing the concepts associated with the quality of accounting information, a questionnaire was used and distributed to a group of companies that apply the ERP system in Erbil and using the SPSS statistical program to analyze the data. The study concluded that the Enterprise Resource Planning (ERP) system contributes to improving the quality of accounting information as it increases the suitability and honest representation of accounting information as a result of the effectiveness of applying the ERP system. The research also proved that the ERP system contributes to improving the enhancement properties of accounting information. The research also recommends that comprehensive training programs should be provided for preparers and users of accounting information to ensure maximum benefit from the system's capabilities, and that the system should be designed and customized to suit the nature of the business and the requirements of the institution in particular.

The current research aims to determine the role of information and communication technology in customer service in the Internet sectors in Sulaymaniyah Governorate. The research was launched from a problem expressed by a number of intellectual and applied questions, and the main question of the research is (Does information and communication technology have a role in improving customer service?). In order to answer the research questions, the research adopted the descriptive analytical approach, where a hypothetical model was formulated to reflect the nature of the correlation and influence relationships between the research variables and their dimensions, and resulted in a number of main and sub-hypotheses, all of which were subjected to a set of statistical analyses and tests through ready-made programs including (SPSS-27). The communications and Internet sector in Sulaymaniyah Governorate was chosen as a research field for the study, and the total community of the current study represents all users of the company's services (IQ) for the Internet in the city of Sulaymaniyah, and the study sample represents (320) users of the company's service. The research reached a set of conclusions through presenting and analysing the results of the hypotheses, the most prominent of which is that (if the company under study wants to improve its customer service, it must pay attention to information and communications technology), and the research also reached the existence of a significant correlation and influence between information and communications technology and customer service, and based on the conclusions reached, a set of proposals were presented, the most important of which is (emphasizing the need for the companies under study to pay attention to information and communications technology and rely on it in order to develop their services continuously and the ability to survive and adapt in a rapidly changing work environment for continuous communication with their customers).

This study examines the impact of local product quality on consumer decision-making behavior among cashew vegetable oil consumers at the University of Sulaimani. A conceptual model was developed to explore the relationship between dimensions of local product quality and consumer purchasing decisions. The study employs a descriptive-analytical approach, utilizing a questionnaire based on a five-point Likert scale to collect data. A total of 73 responses were obtained through an electronic survey and analyzed using SPSS (Version 24). Statistical methods, including arithmetic mean, standard deviation, percentage weight, and correlation coefficient (R), were applied to test the research hypotheses. The findings indicate a significant correlation between local product quality dimensions and consumer decision behavior. Based on these insights, the study proposes several recommendations for enhancing local product appeal.

used to study the relationships between structural variables in multiple samples, such as different populations or different age groups. This method is useful for checking the stability of a structural model across groups and for determining whether the relationships between variables remain constant or differ from one group to another. It also helps researchers test models more accurately across multiple groups, enabling more robust and accurate conclusions.
In this study, confirmatory factor analysis was used, which is considered one of the applications of the structural equation model, as the structural model consists of three explanatory variables and one response variable. The researcher concluded through the results of the study that the explanatory variables have a direct effect on the response variable, in other words, the three orientations (technology orientation, entrepreneurial orientation, market orientation) are effective in managing banking risks if the conditions stated in the questionnaire form are met. The study sample was a simple random sample consisting of 226 individuals, and then a structural model was built consisting of three independent latent variables and a dependent latent variable to study the relationship between the latent variables, and the multi-group models were studied, where the stability (measurement equivalence) was verified between males and females, and equivalence was reached using multi-group structural equation modeling between males and females for the gender variable and multi-group for the age variable between the three groups and multi-group for the courses variable between the three groups and multi-group for the service variable between the four groups, and the equivalence of the factor structure of the groups was reached at once.

This study aims to test the impact of organizational envy on organizational sustainability at the University of Basra. This is done by knowing the nature of the relationship between the study variables represented by (organizational envy with its dimensions of benign envy and harmful envy) which represents the independent variable, while (organizational sustainability with its dimensions of organizational learning, organizational creativity, organizational identity) represents the dependent variable in the current study. In order to achieve the objectives of the study, a hypothetical model was formulated with two main hypotheses. The descriptive analytical approach was relied upon, by relying on the simple random sample method of Basra University employees. (340) questionnaires were distributed and the number of returned questionnaires was (320) questionnaires, while the valid questionnaires for statistical analysis amounted to (300) questionnaires with a response rate of (96.6%). All questionnaires were subjected to statistical analysis using the statistical program (SPSS.V.23). The study reached a set of conclusions, including the existence of a relationship between (organizational envy and organizational sustainability). Based on the study's conclusions, a set of recommendations were formulated.

The research sought to know the role of expert systems as an independent variable with its dimensions represented by (hardware, software and knowledge engineer) in enhancing organizational flexibility as a dependent variable, as the research problem emerged through determining the role of expert systems in enhancing organizational flexibility if they were adopted by employees in the banks under study. A hypothetical scheme was presented to test the main and sub-hypotheses of the research and to answer the questions raised by the research problem. The research field represents government banks, while the research community is the workers in a sample of government banks in the city of Mosul. The questionnaire was used as a tool to collect field data, which was distributed manually and electronically. All forms were valid for analysis, amounting to (126) forms. The descriptive analytical approach was adopted to analyze the data collected from the research field by using a number of statistical methods represented by (arithmetic mean, standard deviation, and correlation coefficient) and by using ready statistical programming (SPSS V26). The results of the research showed that there is a significant correlation and influence of expert systems in enhancing organizational flexibility in the banks studied. Among the most prominent proposals presented by the research: significantly increasing reliance on a knowledge engineer, in order to program the knowledge base of expert systems and make them more flexible to face emergency work conditions.

The emergence and rapid spread of (COVID-19) across the world, leading to what is known as the Coronavirus pandemic, along with the resulting necessity for social distancing and economic lockdowns in most countries, became the decisive factor in adopting cloud computing for performing financial management activities, particularly cloud-based financial operations. This contributed, in one way or another, to accelerating the shift towards digital finance. Therefore, this research addresses questions regarding the extent to which cloud-based financial operations contribute to enhancing the transition towards digital finance, forming the research problem. Consequently, the study aimed to highlight the nature of cloud-based financial operations and how they were utilized in the inevitable shift towards digital finance during and after the Coronavirus pandemic. The research was conducted on a sample of financial managers and accountants in business organizations in the city of Mosul, obtaining 228 responses that were subjected to analysis and description. The research concluded several findings, the most important being that the adoption of cloud-based financial operations and the shift towards such operations during the Coronavirus pandemic positively and significantly influenced the transition towards digital finance. Among the recommendations proposed were encouraging business organizations to adopt cloud-based solutions due to their benefits and incorporating these solutions extensively into their financial strategies.

The study aims to analyze the relative importance of the balance sheet of the Central Bank of Iraq in order to estimate and analyze the overall impact of the balance sheet and its components on the stability of the macroeconomic activity, relying on the most important indicators relevant to the macroeconomic reality, represented by the Gross Domestic Product (GDP). This will be used to assess the achieved effects of macroeconomic stability in Iraq during the period from 2004 to 2022. Hence, we will assume the hypothesis that "the impact of the balance sheet of the Central Bank of Iraq is positive for the balance sheet as a whole and for its components during the study period."
To achieve the study's objective and test its hypothesis, we will rely on the descriptive-inferential analysis method and the econometric analysis approach to estimate the targeted impact of the study. The study has concluded, through the identified econometric models, that: the results of estimating the first model show a positive impact of the overall balance sheet at a rate of 29.8% on the stability of GDP activity in Iraq during the study period. The results of estimating the second model for the impact of asset components indicated a positive effect, with descending rates of: 84.5% for the impact of foreign assets, 4.7% for the impact of government and banking debt, and 2.9% for the impact of other assets. Additionally, the estimates of the third model for the impact of liability components were positive, with descending rates of: 65.3% for the impact of cash reserves, 14.9% for the impact of deposits and facilities granted to public and private banks, 8.9% for the impact of other liabilities, 2.7% for the impact of capital, and 2% for the impact of foreign liabilities. Therefore, the study recommends the necessity of coordination between the monetary authority represented by the Central Bank of Iraq and the financial authority represented by the Iraqi Ministry of Finance, as well as the entities responsible for implementing economic policies, in accordance with a studied and suitable approach to Iraq's economic situation, aimed at achieving economic growth rates to activate the macroeconomic environment.

In a world of constant change and increasing challenges, transformational leadership emerges as a vital model of effective leadership capable of bringing about positive change in organizations. Universities, as educational and research institutions, are at the heart of these transformations, as they bear the responsibility of preparing future generations and contributing to the development of society. Therefore, understanding the relationship between transformational leadership practices and employee performance in universities is of great importance, as it can contribute to enhancing institutional performance and achieving strategic goals.
This study aimed to evaluate the relationship between transformational leadership practices and their job performance of employees at the University of Basrah. Data were collected through a questionnaire directed to a random sample of (86) managers holding different administrative positions at the university. The analysis program (SPSS.V26) was used for the purpose of analyzing the correlation and linear regression of the data
The results of the study showed a positive and strong correlation between the practice of transformational leadership and employee performance, indicating that leaders who practice transformational leadership behaviors, such as providing moral support, stimulating creativity, and setting a clear vision, achieve better job performance than other employees.
The results also revealed that different dimensions of transformational leadership, such as idealized influence, inspirational motivation, and intellectual stimulation, have different effects on employee performance. Moreover, the study indicated that more efforts are needed to develop employee skills, especially in the field of technology, to enhance their performance.
The study recommended that leaders be trained intensively in transformational leadership, focusing on the aspects that most affect employee performance. It is also necessary to implement specialized training programs for leaders to enhance their capabilities in transformational leadership, with a special focus on those dimensions that have proven effective in improving employee performance.

The nature of the relationship between credit, unemployment rates, and inflation is dynamic and complex, as they intertwine and affect each other in multiple ways. Credit is an important tool to support economic activities by generating available and accessible opportunities that enable investment companies to build new projects that have the ability to generate jobs, thereby reducing unemployment rates. As for inflation in Iraq, it is greatly affected by its association with external factors such as oil prices, and internal factors such as weak domestic production. The rise of inflation leads to a decrease in purchasing power, which reduces consumption as well as investment, and this pushes towards raising unemployment rates on the one hand. On the other hand, if there is inflation caused by increased demand and it is accompanied by a high level of credit, this pushes towards stimulating economic activity. As for the nature of the relationship between the variables under study, we can conclude that the rise in credit leads to a decrease in unemployment if it is directed correctly through productive investments. But if it is accompanied by mismanagement, this pushes towards inflation without achieving real effective growth. The model also explains the Klog_UN changes well (R-squared = 84.66%). There is a long-term equilibrium relationship between the variables. The log_INF variable has a strong positive and statistically significant effect. The log_CR variable has a relatively weak effect, and may not be important in the interpretation, and this relationship is logical in the Iraqi economy.
Meanwhile, the research problem comes in the following question: Is there a relationship between credit and unemployment rates and inflation?

Survival analysis is critical for evaluating the lifetime and performance of systems and goods, especially in sectors where exact failure predictions are required. The goal of this research is to compare the performance and accuracy of various defuzzification techniques in estimating survival times for fuzzy data using the 2 and 3-Parameter Weibull distribution, and to identify the most effective method for improving reliability in survival analysis applications. The fuzzy logic process is divided into three stages: fuzzification, inference language, and de-fuzzification. We applied some basic methods for the De-fuzzification process to convert the fuzzified inputs into crisp outputs, and the Maximum likelihood Method was applied to estimate Weibull distribution’s parameters. After that, the real and fuzzy data were applied to calculate the probability density function and survival function, hazard rate of Weibull distribution, and to make comparisons Mean Square Error (MSE) is calculated. This study was focused on survival times of (127) heart disease patients who were admitted to Suleimani Centre for Heart Disease in Sulaymaniyah City during February-October (2024). In conclusion, by using MSE to differentiate between real and fuzzy data, confirming that fuzzified data provided the most accurate results for survival and hazard rate evaluations, and showed an inverse correlation between failure times and survival function.

In the field of transportation problems under fuzzy environments, numerous methods have been proposed where parameters are typically represented by normal fuzzy numbers. However, as S.H. Chen highlighted in "Operations on Fuzzy Numbers with Function Principal" (1985), it is often impractical to confine membership functions to a normal form. Chen introduced the concept of generalized fuzzy numbers to address this limitation. While several studies have employed generalized fuzzy numbers in various real-life applications, their application to transportation problems remains limited.
Recent research has begun to bridge this gap. For instance, a study introduced a fuzzy transportation problem where transportation costs are represented by generalized hexagonal fuzzy numbers. The researchers converted the fuzzy problem into a crisp one using a ranking function, simplifying the computation of initial and optimal solutions without directly solving the original fuzzy transportation problem. therefore; in this paper a novel approach has been introduced for addressing fully fuzzy transportation problems, where the transportation cost, demand, and supply are all represented as trapezoidal fuzzy numbers. The method consists of three primary steps: first, determining an initial fuzzy solution; second, evaluating the optimality of the solution; and third, if the solution is not optimal, refining it to achieve the fuzzy optimal solution. All techniques utilized in this approach are grounded in operations on fuzzy numbers, and the method's effectiveness is demonstrated through a numerical example.

The current study aims to study the impact of applying the eXtensible Financial Reporting Language (XBRL) on improving the efficiency of financial reporting in commercial banks. And to evaluate the impact of XBRL on supporting the strategic decision-making process in commercial banks. This study relies on the quantitative analytical approach to study the impact of applying XBRL on the efficiency of financial reporting and improving decision-making in Iraqi banks during the period (2021-2023). The annual financial statements of the selected banks were analyzed before and after implementing XBRL, and the reports of the Central Bank of Iraq and the Iraq Stock Exchange were used to assess changes in financial performance. Questionnaires and interviews were also conducted with bank employees to explore the impact of XBRL on the speed of disclosure, accuracy of reports, and improvement of investment decisions. The study concluded that applying XBRL contributes to facilitating compliance with International Financial Reporting Standards (IFRS), as it provides a unified model for financial statements that is easy to compare and analyze, which enhances the ability of Iraqi banks to integrate into global financial markets and increases their attractiveness to international investors. The study recommended that, to ensure the continuous improvement of financial reporting systems, it is recommended to conduct periodic analytical studies on the impact of XBRL on the financial and investment performance of Iraqi banks, with the proposal of additional development mechanisms that help achieve more efficient and sustainable financial performance.

This research aims to examine the nature of the relationship and influence between adaptive leadership behaviors which included (get on the Balcony, Identify the adaptive challenge, Regulate Distress, Maintain Disciplined Attention, Give the Work Back to the People, Protect Voices of Leadership from Below) and organizational longevity its dimensions are (organizational learning, organizational identity, organizational innovation), The research community was represented by the Iraqi Ministry of Agriculture, using survey data from a purposive sample of (77) individuals from middle management managers represented by directors of administrative departments and division officials. The questionnaire was used as a tool for collecting data after adapting the research variables to the needs of the Iraqi environment, and the hypotheses were tested and the data were analyzed using the (SPSS v23) program. A set of appropriate statistical methods were used, represented by (Cronbach's alpha test, arithmetic mean, standard deviation, coefficient of variation, Pearson's correlation coefficient, simple regression) and the main results of this research indicate the existence of a correlation and influence relationship between adaptive leadership behaviors and organizational longevity and its sub-dimensions, and that the reliance of the ministry's leaders on adaptive leadership behaviors in their daily activities and work and in the way they deal with employees leads to increasing the chances of the organization's success and sustainability over time. The most important recommendations were the need for the ministry’s top management to invest in adaptive leadership due to its role in enhancing organizational longevity, as well as emphasizing the need for the ministry’s top management to pay attention to the voices of employees due to their role in revealing internal problems and complexities and presenting creative proposals and ideas.

This study investigates the modeling of monthly waste in Sulaimani City by selecting an optimal ARIMA model using the Bat Algorithm. The objective of this study is to improve the accuracy of the model above using the Bat Algorithm. While previous research has explored optimizing similar models, to the best of the researchers' knowledge, this is the first study to apply such an optimized model to this specific dataset in Iraq. This work holds particular significance for the Kurdistan region, and more specifically, for the city of Sulaimani. A comprehensive analysis was conducted to evaluate various combinations of autoregressive (p), differencing (d), and moving average (q) parameters across multiple iterations. The results indicate that the configuration (p = 2, d = 1, q = 3) achieves the best fit, as evidenced by the lowest Akaike Information Criterion (AIC) value of 1403.75. The estimated parameters reveal significant negative relationships for the autoregressive terms and varying influences for the moving average terms, confirming the model's robustness. Additionally, the Box-Pierce test results suggest that the residuals exhibit no significant autocorrelation, reinforcing the model's adequacy. Forecasting future waste values with associated 95% confidence intervals provides practical insights for municipal planning and resource allocation.

Air pollution due to carbon dioxide (CO2) emissions is a large environmental and public health issue in Iraq, driven by motor vehicle exhausts, industrial processes, and diesel generator usage. The current study proposes a new approach to forecast CO2 emissions using optimization of the Exponential Trend Model using the Flower Pollination Algorithm (FPA) to forecast the CO2 emissions. FPA-Exponential Trend Model form is applied to model nonlinear growth trends in CO2 concentrations, with FPA optimizing model parameters for optimal forecasting. Dickey-Fuller, Breusch-Pagan, and Durbin-Watson tests are employed to test the validity of the model and ensure randomness, homoscedasticity, and absence of residuals autocorrelation. Performance metrics such as Mean Squared Error (MSE), Akaike Information Criterion (AIC), and Bayesian Information Criterion (BIC) capture the strength and precision of the model. The final optimized results which achieved at iteration 80, when had the minimum values of evaluation measures. The results demonstrate the efficacy of the model as an effective tool for Iraq urban air quality management and policy-making.

In this research, the Power Function (PF) distribution, which is one of the continuous probability distributions, has been generalized using two prominent generalizations: the McDonald Power Function (McPF) and the Topp-Leone Power Function (TLPF). The study included an analysis of the properties of the basic distribution and its two generalizations to understand the dynamics of these distributions and their practical applications. The parameters of the basic and generalized distributions, including the shape and scale parameters, were estimated using the Maximum Likelihood Estimation (MLE) method, which is one of the most common and accurate methods for parameter estimation. The three distributions were compared using the Mean Squared Error (MSE) criterion to assess the accuracy of the estimates, as well as other criteria such as AIC, BIC, and Log-Likelihood to evaluate the performance of the generalized distributions (McPF and TLPF) compared to the basic distribution (PF). The Monte Carlo method was used to generate data with different sample sizes and initial values for each distribution, contributing to the study of the effectiveness of the three distributions in describing the data. Additionally, the study was applied to real data to validate the theoretical results. The study relied on R programming language due to its capability in handling complex statistical analysis. The results demonstrated the significance of the generalized distributions in improving the performance of the basic PF distribution in terms of accuracy and flexibility in data modelling.

The research aims to shed light on enhancing internal control procedures in public sector units, and their impact on the efficiency and effectiveness of internal auditing in the Presidency of the University of Mosul and some of its affiliated colleges. The research problem is represented in the following research question: "Is there an impact of enhancing internal control procedures in public sector units on the efficiency and effectiveness of internal auditing?" According to the data of the research topic, the research relied in its practical aspect on the interview method using the qualitative approach in implementing the research steps by demonstrating the impact of enhanced internal control procedures through the establishment of the Audit and Internal Control Department according to the specialized divisions (Control Division, Audit Division, Complaints and Reports Division, Investigations Division), on the efficiency and effectiveness of internal auditing. The sample was selected randomly based on the extent of response by individuals, whose number is (20) auditors in the Presidency of the University of Mosul and some of its affiliated colleges. In light of this, the research reached a number of conclusions, the most important of which are: that the new update of the audit department facilitated the work of the internal audit staff, making it more independent and transparent, and less subject to management trends, and that this innovation represents a qualitative leap in the field of auditing; as it allows the auditor to perform his duties with complete objectivity and independence, which enhances the integrity of the oversight work.

This study aimed to determine the impact of positive organizational behavior with its dimensions (citizenship behavior, satisfaction, belonging, loyalty) on service performance in service institutions in the Eastern Province of the Kingdom of Saudi Arabia. The study population included employees of Saudi service institutions. A descriptive approach was used, and primary data were collected through a questionnaire developed for the purpose of the study, which was distributed to service institutions. A total of (450) questionnaires were distributed to the sample individuals, and the number of valid questionnaires for analysis was (417), representing (92%) of the total questionnaires distributed. The study concluded with a set of results, the most important of which is the existence of a statistically significant relationship between positive organizational behavior and its dimensions on service performance in Saudi service institutions in the Eastern Province. The study provided several recommendations, the most important of which is the necessity of focusing on positive organizational behavior in service institutions due to its importance in providing customer – satisfying services.

This study aimed to investigate the mediating role of organizational loyalty between perceived organizational justice and its dimensions (distributive justice, procedural justice, interactional justice, and evaluative justice) and service performance in service institutions in the Eastern Province of the Kingdom of Saudi Arabia. The study population included employees of Saudi service institutions. The descriptive approach was used, and primary data were collected through a questionnaire developed for the purpose of the study, which was distributed to service institutions. A total of 450 questionnaires were distributed to the sample members, and the number of valid questionnaires for analysis was 417, representing 96.7% of the total questionnaires distributed. The study concluded with a set of results, the most important of which is the existence of a statistically significant relationship between perceived organizational justice and service performance, with organizational loyalty moderating this relationship in Saudi service institutions in the Eastern Province. The study provided several recommendations, the most important of which is the necessity of focusing on positive organizational behavior in service institutions due to its importance in providing services that satisfy customers.

This study compares the performance of the Grey Model (GM (1,1)) and Grey Model Neural Network (GMNN(1,1)) models in forecasting the proportion percent of agriculture per GDP of Iraq. This study aims to improve the accuracy of the Grey (1,1) model through the integration of a neural network model. While previous studies have focused on optimizing similar models in various sectors, to the best of the researchers' knowledge, this is the first time such an optimized model has been applied in this field internationally. This study aims to estimate a more reliable forecasting model to forecast the aforementioned series. The findings of this research are especially significant for Iraq's GDP planning, providing valuable insights for enhancing economic forecasting within the country. The GMNN (1,1) model provides more accurate forecasts with lower error magnitude. However, a downward trend in the forecasted Agriculture per GDP values over the five years suggests a potential decline in the agricultural sector's contribution to the overall GDP ratio. This raises concerns about the sector's relative importance within the economy and its ability to sustain growth. The forecasted values and confidence intervals highlight potential challenges facing the agricultural sector, including fluctuations in productivity, market conditions, and external factors like climate change and global trade dynamics. Addressing these challenges requires targeted policies and interventions to enhance the sector's resilience and competitiveness.

This study examines installment purchasing as a common economic method for meeting individual and societal needs, focusing on its compliance with Islamic principles and its economic and social impacts. It analyzes this purchasing model from an Islamic economic perspective, highlighting its role in improving living standards by easing financial burdens. However, challenges such as rising debt and consumer exploitation exist.
A field study conducted in Sulaymaniyah Governorate explored the motivations and effects of installment purchasing. Findings indicate a strong link between installment buying and essential needs, influenced by education and income levels. The study emphasizes the importance of financial and Islamic awareness and the need for fair economic policies to ensure sustainable development.

The aims of this research is to propose a model for developing a fuzzy time-driven activity-based budget (FTD-ABB). The primary objective of this model is to minimize the impact of uncertainty on budget estimates and enhance its ability to forecast future costs. To achieve that, we constructed a fuzzy inference system based on the Mamdani model to establish logical rules connecting the inputs and outputs of the (FTD-ABB) budget. Defuzzification was carried out using the Fuzzy Inference System Professional (FisPro). We tested the model in a telecommunications company's customer service office in Mosul to create the (FTD-ABB). budget Our research found that using the (FTD-ABB) budget added flexibility based on time-driven activity, allowing it to adapt to various events. We also recommend that organizations implementing the (FTD-ABB) budget should develop their information system to facilitate communication between the committees responsible for its preparation and provide channels for sharing necessary expertise.

Oil revenues constitute a fundamental component of Iraq\\'s economic structure, serving as the primary source of public revenues and playing a pivotal role in shaping the trajectory of the country\\'s economic growth. Since the discovery of oil in Iraq in the early 20th century, this resource has become the cornerstone of national income and the most significant source of foreign currency. During the period covered by this study, oil revenues accounted for more than 84% of total public revenues. However, the contribution of these revenues to fostering economic growth has remained relatively limited.
In this context, this research aims to evaluate and analyze the impact of oil revenues on Iraq\\'s economic growth during the period 2005–2023. To achieve this objective, the study adopted a descriptive-analytical approach alongside quantitative analysis using the Autoregressive Distributed Lag (ARDL) model. The results revealed a positive relationship between oil revenues and economic growth, where a 1% increase in oil revenues leads to a 0.72% increase in GDP. However, in the long term, this effect diminishes to 0.61%.
Based on these findings, the research presents several recommendations, most notably the necessity for the Iraqi government to diversify national income sources and reduce overreliance on oil revenues. Additionally, it emphasizes the importance of implementing well-designed fiscal and monetary policies to effectively manage oil revenues. Finally, a long-term strategy for managing oil wealth should be adopted to ensure sustainable economic growth.

The research seeks to know how to benefit from the psychological resilience model in the Real Estate Registration Directorate / Ramadi in of the individuals working in it to confront the phenomenon of job burnout. sample was selected, represented by (58) people in the Real Estate Registration Directorate / and the questionnaire was adopted in collecting and analyzing data and spss.

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