Journal of Baghdad College of Economic sciences University

The current study aimed to discovering the correlation and impact between the proposed strategies for higher education institutions and sustainable at the level of the University of Zakho. It identifies the nature of the support provided by universities in the field of sustainable development and in a way that makes these areas a basis for securing ambitions and actual correction towards the future. The current study adopted the questionnaire as a main tool for collecting data from a sample of (50) members of administrative leaders, noting that the size of the community reached (500), meaning that the percentage of the sample representation of the study population amounted to (10%) and the descriptive analytical approach was adopted in dealing with data The researchers used a number of statistical tools using the statistical program (SPSS-VR24). The study reached a number of conclusions, most notably the existence of a correlation between proposed strategies for higher Educations Institutions and sustainable development as well as these proposed strategies impact sustainable development at the organization surveyed level of organization surveys and the study presented a number of recommendations

The research aims to know and measure the impact of market knowledge in its dimensions (knowledge of the customer, knowledge of competitors and market research), in achieving competitive superiority in its dimensions (customer relationship management, customer value, brand and competition). market in competitive superiority?), and the research was conducted in the sports sector, represented by the sports clubs that were selected, and the size of the researched community was represented by the members of the administrative body of the surveyed clubs, which amounted to (118) members, and a sample of it was selected that reached, according to statistical treatment, (90) members, and they are The respondents to the research questionnaire prepared for this purpose, which included (35) paragraphs covering the answer to the research variables, as well as using the interview to reach more and more accurate information. 24), and (Amos.V.24), and among the statistical methods used in the analysis process (the arithmetic mean, coefficient of variation, standard deviation, simple linear regression, and confirmatory factor analysis), and that the most prominent the results that were achieved are the effect of market knowledge in a competitive superiority

The study seeks to determine the level of impact and nature of the relationship between ICT in achieving the quality of Life work in its dimensions (organizational culture, occupational safety and health, supervision and participation, job satisfaction) at the Iraqi university. The study starts from a problem that is what is the level of support for ICT at the Iraqi University and what is the level of interest in it. The study community was represented by the faculties of the Iraqi University (medicine, dentistry, engineering, law, administration, economics, arts, education, media and Islamic sciences). The sample was randomly identified and their number (248) teachers out of (902) taught at the Iraqi University, and the study adopted the descriptive analytical approach, where the data was collected by questionnaire and in addition to personal interviews with some of the teachers at the researched university. The data was processed statistically through statistical analysis programs (AOMS. V.25, 25. SPSS v). The study reached a number of results, the most important of which is the existence of a correlation and a positive impact between ICT and the dependent study variable (quality of life work). The study made a number of recommendations, the most important are: The study recommends the need for the Presidency of the University to provide all the necessary equipment and technology for work because it a matter of Helps the university to raise the level of education in it and not stop the tasks of the university in the period of crises. Second: The need to follow modern methods in information and communication technology at the researched university to improve the quality of life work

The research aimed to determine the level of availability of skillful leadership behaviors and the nature of strategic direction in the Iraqi Ministry of Environment. As the main research problem was a set of questions that reflected the researcher's perceptions about the problem، the most important of which was، is there an impact of skillful leadership practices on the strategic direction?
Developing a set of goals that define the nature of the scientific boundaries of that problem، and a set of hypotheses and dimensions has been developed to achieve those goals. In order to achieve this، the study adopted a scheme that included two dimensions of skillful leadership behaviors (outward-oriented behaviors and inward oriented behaviors) and the dimensions of strategic orientation were adopted (market orientation، leadership orientation، technology orientation) and the Iraqi Ministry of Environment was chosen to test the hypotheses of this study through a questionnaire prepared for this purpose، the study sample (103) included all managers in the Iraqi Ministry of Environment. The current study used statistical methods (Smart PLS v.3) to reach results، the most important of which is the structural equation modeling in choosing the direct and interactive effect between the two variables.
The study reached to a set of conclusions، the most important of which are (the ratios of influence between the availability of skillful leadership behaviors and the strategic direction showed that the Ministry of Environment has employed skillful leadership behaviors in good proportions to make positive changes in its strategic directions) and based on those conclusions، the researcher made some recommendations، the most important of which are (the necessity of taking into account Individual adaptive skills when making hiring decisions from employers and managers. This measure is particularly useful in two cases: first، constantly evolving organizations are a feature of most organizations today and second، jobs that require cognitive adaptation، emotional awareness، openness to criticism، and proactive learning، as these skills are the strongest relationships between individual adaptation and the requirements for appropriate environmental performance on the job.

The research aims to measure the effect of employee motivation with its dimensions (incentive systems, empowerment, job enrichment, and job satisfaction) on the quality of control work with its dimensions (professional requirements, skills and competencies, distribution of tasks, guidance and supervision). It is considered the highest supervisory authority in Iraq. As for the main research problem, it was represented by an important question, which is (what is the level of the impact of employee motivation on the quality of control work?), and the research was conducted in the Federal Office of Financial Supervision, and the researched community was represented by (general managers, assistant general managers, department managers, and heads of oversight bodies), which amounted to (295) individuals, and a sample of it was selected, and according to the (fracture sampling) technique, being a stratified random sample, (175) individuals were respondents to the research questionnaire prepared for this purpose, which included (40) items covering the answer to the research variables The researcher relied on the analytical descriptive approach in completing this research, and the data was analyzed through the statistical program (Spss v.24), and a set of statistical methods were used to process the data, including (the arithmetic mean, standard deviation, coefficient of variation, and simple linear regression). As for the most prominent results, it was represented by the existence of an effect relationship between employee motivation and the quality of control work

The research aims to determine the effect of the activities of the lean supply chain strategies represented by (vertical integration strategy and the external supply strategy) in the dimensions of productive flexibility represented by (volume flexibility, mix flexibility, process flexibility), in the Dora refinery, a community for research. Information and data based on the hypothesis that the activities of lean supply chain strategies affect the production flexibility under consideration in the refinery, As the questionnaire was used as a main tool for data collection, (87) questionnaires were distributed to managers of supply chains, logistics and first-line managers. The number of questionnaires valid for analysis was (82). The research reached the most important results, including the existence of an impact of the activities of the lean supply chain on productive flexibility, with varying results.

The research aims to demonstrate role of marketing communication in improving the quality of services in (Korek Telecom Company) , so the research adopted in its field framework the subject of marketing communication as an independent variable represented by (phone communication, direct mail communication, Internet connection), and quality of services as the dependent variable, a hypothetical scheme for research was developed that reflects the nature of the relationship and impact between marketing communication on the one hand and the quality of services on the other hand, and it resulted in a set of main hypotheses that were tested using the statistical program (Spss.25) for the data collected through the questionnaire form for the respondents (worker). Finally the research reached a set of conclusions, the most important of which are: There is a correlation and a significant influence of the variables of marketing communication in improving Quality of services.

The research seeks to identify the extent of the ap plication of a modern method of human resource management, which is the style and skills of soft management, and its impact on organizational loyalty in the organization in question. How can and through the role of soft practices practiced by managers in organizations and what are the qualities that soft management should possess by following some methods such as intelligence and vision of the organization and successful means of communication in order to achieve the goals sought by the organization and to show the difference of soft management style from other administrative methods and to show that Through its actual reality in the researched field and how to achieve organizational loyalty By working individuals, (40) questionnaire forms were distributed and the statistical analysis program (SPSS. V18) was used. A set of conclusions was reached, the most important of which is the existence of significant correlation and impact between soft resource management and organizational loyalty. The research presented a set of proposals, the most important of which is the need to develop Soft management skills Exerting more effort to train individuals to apply these skills, as well as conducting more research and future studies on the subject of soft leadership

The effective income tax law, the Iraqi tax legislator approved several means of tax administration with the aim of securing the collection of income tax debt from taxpayers who default on its payment. This research aimed to investigate these means in terms of their nature, limits, conditions and conditions. The research reached several results, the most prominent of which are: that the tax debt has characteristics that distinguish it from other debts. These characteristics are that the tax debt is a debt imposed by law, it is a preferred debt that takes precedence over the rest of the debts, it is a portable debt that is not required, a debt that is not subject to the provisions of the civil statute of limitations, and a debt. Payable despite dispute over its validity. The research also concluded that there are two types of means that the tax legislator granted to the tax administration to secure the collection of tax from taxpayers who fail to pay it. These means are financial restrictions on the taxpayer and physical restrictions on them.
Finally, the research presented a number of proposals aimed at improving the taxpayer's voluntary response and enhancing trust between the tax administration and taxpayers.

Marketing services is considered one of the most important ways to apply quality of service among the strategies that service organizations attach great importance to, especially in light of an economic environment dominated by competition. It has two theoretical and practical parts. Through the theoretical part, light was shed on how to market the insurance service, and talk about the service-marketing mix. The dimensions of the service quality model represented in tangibility, empathy, responsiveness, reliability, and safety were identified. As for the applied part, we tried to identify the reality of service quality in Iraqi insurance companies

The study aimed to find out the impact of the risks of concentration in bank deposits, which may result in significant and significant losses on the bank borne by its capital, and that threatens the continuity of the bank in carrying out its business. Achieving a balance between concentration and diversification in the bank deposit portfolio and building a broad base to attract and grow deposits is crucial for banks to avoid the effects of exposure to those risks .The study was based on measuring and analyzing the effect of concentration risks in the deposit portfolio on the capital of commercial banks on the results of the financial statements for the year 2022 and for a sample consisting of six Iraqi commercial banks, and by following the method of the Individual Concentration Index (ICI) for the largest 20 clients of depositors (individuals and companies). ) to measure the economic capital needed to cover those risks .The study concluded that there is a direct relationship between the degree of concentration in the bank deposit portfolio and the degree of risk faced by the research sample of banks, which affects the capital of banks, which requires the allocation of additional capital to cover the capital requirements of banks. those banks. The study recommended the necessity of adopting the method of diversification in the bank deposit portfolio, continuous follow-up in measuring the degree of concentration of deposits, interest in developing risk departments, and providing modern technologies in the work programs of risk departments.

The research aims to clarify the knowledge bases of the green target costing technology and the most important concepts and steps that this technology brings to the application of the technology, as well as the statement of the knowledge bases of the additive manufacturing technology and the most important concepts, features, tools and role of these two technologies in reducing costs. In recent years, it has been one of the important industries in Iraq, especially with the continued ignition of hotbeds of armed conflicts and the occurrence of terrorist bombings, but it suffers from a large increase in costs, and a number of conclusions have been reached, the most important of which are: The green target cost is one of the important techniques in controlling the product In the initial stages, before starting production, and then using additive manufacturing technology during the activities of design (CAD) and production (CAM), which gave the production line many advantages, This interaction gives the ability to produce products with difficult engineering designs with less resources and time, which facilitates this in To get products with suitable price and quality.

The research aims to explain the impact of the dimensions of the ethical theory in achieving faithful representation and its reflection on the detection of accounting fraud, by presenting the conceptual framework for both ethical theory and its dimensions, faithful representation and accounting fraud and indicating the importance of the ethical theory (the non -moral dimension, accountability, moral insufficiency, non -compensation ) In achieving faithful representation and its reflection on the detection of accounting fraud, the researchers have reached a set of conclusions, the most important of which is that ethics are the set of axioms, principles and rules that represent moral values that we use in our lives in general and in the field of work where the ideal measure of moral behavior is the dimension The moral theory (the unethical dimension, responsibilities, moral insufficiency, non -compensation) has a major role in achieving faithful representation of the fully responsibility that the accountant finds in the direction of all practices that make his commitment strong to the ethics of the profession and thus financial lists in which the ratio of faithful representation will be reflected on the detection of Accounting fraud, where the higher the percentage of faithful representation, the less fraud, and vice versa, and the lava is presented A set of recommendations, the most important of which was the necessity of taking ethics in consideration when formulating any model of the qualitative qualities of accounting information, with the necessity of taking the general qualities of the information indicated by the scientific references

For this research, Convolutional Neural Networks (CNN) were used to identify and recognize automobiles and license plates. This study has focused on training neural networks with plenty of data. Building on my previous research on neural networks and neurons, I want to be able to identify and recognize cars and their license plates. The research will begin with neural network basics. Both CPU and GPU processing power will be used to train neural networks. Several GPUs, the CUDA kernel, and the keras library have been used for matrix backpropagation. OCR and object identification are the key technologies utilized to address this issue. Many image preparation methods are used to optimize image clarity within parameters. Most of these methods distort images by skewing and darkening them. Darkflow was used to train a convolutional neural network for You Only Look Once object identification. In our examination, 99.7% of tags of the necessary quality were correctly read with our most current item. Without picture preprocessing, the proportion plummeted to 6.95%. I used Keras and tensor flow environments from Anaconda for Python to construct algorithms for car identification, photo registration, and YOLO object detection and recognition using deep learning and OpenCV.