Khazayin of Economic and Administrative Sciences

: The current research addresses the problem of schools that suffer from their inability to achieve organizational performance due to weak school management. This is expressed through a number of intellectual and practical questions, including the role of responsible leadership in educational institutions and its impact on developing organizational performance. The research field is represented by secondary schools (both public and private), and the research community is represented by all teaching staff in secondary education (school principals and their assistants), numbering (300) individuals) in Salah al-Din Governorate. A random sample of (177) individuals was selected from the teaching staff in the surveyed schools. The statistical package (SPSS: 21) was used to process the data. The descriptive analytical approach was employed, relying on a set of methods and tools necessary to collect data and information from the research sample, the most important of which was the questionnaire as the primary tool for collecting data and information, in addition to the method of field observation through visits and interviews conducted by the researchers in the surveyed schools. The research reached a number of conclusions, the most important of which are: the existence of a positive, significant impact of collectively responsible leadership on collective organizational performance in the schools studied, due to the rapid changes and developments in the field of education, including administrative procedures, educational processes, and student requirements.

The current study sought to demonstrate the role played by acquired organizational immunity, in its dimensions, which is considered an independent variable, in achieving entrepreneurial success, which in turn is considered a dependent variable in its dimensions, in private universities in Dohuk Governorate. The problem of the study revolved around raising many questions, the most important of which was: Are frameworks related to... The constructiveness of the organizational immune system acquired by achieving entrepreneurial success in the researched colleges? Do the structural frameworks of the acquired organizational immune system affect the achievement of entrepreneurial success in the colleges investigated? In order to achieve the objectives and questions of the study, the two researchers adopted the descriptive analytical approach in presenting theoretical frameworks, processing and analyzing data. The questionnaire was also designed as the basic tool in collecting data and measuring variables. The study population was represented by teachers in private universities in Dohuk Governorate (Nawroz University, Cihan University, and the American University). The study population was represented by (496) teachers of all academic titles, and the opinions of a sample of (228) faculty members in private universities were surveyed. The results were extracted using statistical programming (SPSS V24) and (AMOS V24) and based on Describing and diagnosing the study variables and their dimensions, as well as testing the influence relationship between the variables and dimensions, and according to the hypothetical study plan, the study reached a number of results, the most important of which are: the presence of two statistically significant correlations and influences between the acquired organizational immunity variable and entrepreneurial success in the universities investigated.

Public revenues are one of the most important tools of financial policy, as public revenues contribute to achieving economic stability by providing the necessary resources to implement effective public policies in achieving economic stability, as it enhances the government's ability to achieve general balance in economic stability indicators, which include public debt, balance of payments, price stability and inflation. The research results showed that increasing public revenues has an effective impact on improving the balance of payments and reducing the deficit in it. The research results also showed that an increase in the collected public revenues leads to a reduction in the percentage of public borrowing, the research results showed that diversifying public revenues leads to achieving economic stability in Iraq. The research concluded that it is necessary to diversify public revenues in the Iraqi state, as well as reduce the deficit in the balance of payments. Also, increasing the collected public revenues will lead to a decrease in the public debt ratio, due to its positive impact on achieving stability and controlling economic fluctuations in Iraq.

The research aims to clarify the impact of organizational justice in enhancing organizational sustainability at the College of Law, University of Mosul. Organizational justice is an important element in achieving sustainability. Lecturers work more in their organizations when they feel organizational justice and work to achieve its goals. Therefore, we will shed light in this research on the level of lecturers' perception of organizational justice in the organization under study. To identify the impact of organizational justice on organizational sustainability, the following question can be raised: "What is the impact of organizational justice and its reflection on organizational sustainability from the point of view of lecturers at the level of the organization under study?" The research community represented (130) lecturers in the College of Law, University of Mosul, and the sample size was (102) lecturers. The questionnaire was used as a tool to collect data and they were selected randomly. The answers were valid for analysis. The research adopted the descriptive analytical approach with the use of a number of statistical methods such as frequencies, percentages, arithmetic mean, standard deviations, correlations, regression and variance to analyze the collected data on the ready-made computer software (SPSS V26) and based on the description and diagnosis of the research variables and dimensions, according to the hypothetical plan of the research. One of the most important results reached by the research was the existence of a positive correlation with moral significance for organizational justice in organizational sustainability.

The research aims to identify the role of marketing research techniques with its variables represented by (experimental marketing research technique, hidden marketing research technique, marketing research technique for data mining) as an independent variable in the promotional mix with its variables represented by (advertising, sales promotion, personal selling, public relations, direct digital marketing) as a dependent variable, in the Iraqi General Company for Textiles and Leather, as the problem of the study was embodied by the decrease in demand for the company’s products due to the intense competition from imported products (Arab and international). To achieve the research objective, a questionnaire was used that was directed to the upper and middle management in the company, which is the intentional sample consisting of (335) respondents and those who hold the position of (general manager, assistant general manager, department manager, deputy department manager, division manager, deputy division manager), using a set of appropriate statistical methods (weighted average, standard deviation, relative importance, Cronbach’s alpha test, normal distribution test, coefficient of determination R2, correlation coefficient (person), F-TEST test, t coefficient, slope (β), confirmatory factor analysis) to analyze the research variables to show the impact and correlation, using the statistical program (SPSS). Through analyzing the results of these questionnaires, the researchers reached the most important results, which is the relationship of marketing research with its three techniques with a significant statistical correlation with the promotional mix. These results reflect the importance of the role of marketing research in the promotional mix. Based on the results reached by the researchers, recommendations were formulated, the most prominent of which was the need for the company to identify all market sectors, evaluate the different market segments, determine which can best serve them, decide which segment occupies a place within its priorities, which suits its capabilities and resources, and which should be ignored. Great attention should be paid to the company's external environment, know the opportunities and threats included in the market sector, keep pace with modern technological developments, enhance competitive capabilities, and improve the quality of products to ensure increased sales for the company.

The aim of this research is to test the role of flexible work arrangements in promoting proactive work behaviour through the views of a sample of academic leaders in selected Iraqi universities. To achieve the research objectives, the researchers adopted a descriptive-analytical approach to describe the phenomenon under investigation. The study targeted three Iraqi universities (Tikrit University, Kirkuk University, Samarra University) as the field of study, with a total population size of (364) academic leaders. The questionnaire were formulated as the main data collection tool, and the final sample size of the research after excluding invalid forms for statistical analysis was (179). The survey was conducted both in the field and electronically. The research has reached a set of results, the most important of which is that flexible work arrangements play a significant and essential role in enhancing proactive work behaviour among the researched employees in Iraqi universities. Additionally, the research provided a set of recommendations, including the promotion of a flexible work environment that allows employees to work from different locations and meet their individual needs and professional commitments, as well as enhancing their culture to encourage them to generate creative and innovative ideas and solve the problems they face.

The current research aims to determine the relationship, connection and impact that ethical leadership contributes as an independent variable and its dimensions represented by (the personal qualities of the leader, the administrative ethics of the leader, team work, and human relations) in enhancing social responsibility, through an analytical study of the opinions of a sample of administrative leaders at the University of Mosul. Data were collected using a questionnaire as the main research tool, and (70) questionnaires were distributed to a sample of Administrative leaders (deans, assistant deans, and department heads) at the University of Mosul, from which (66) questionnaires suitable for analysis were retrieved. The research adopted the descriptive analytical approach in its procedures, and a set of statistical methods were used to analyze the data and test hypotheses, including (arithmetic mean, And the standard deviation, the simple correlation matrix, and regression analysis (relying on the software package PSSV.26), and a group was reached Among the most prominent conclusions are: - That ethical leadership has a significant and positive impact on the behavior of working individuals and their level of performance, urging them to work and achieve their goals efficiently and effectively, using appropriate means and methods through which one can obey ethical behaviors represented by credibility, honesty, justice and altruism

The research seeks to identify the extent of the impact of aesthetic leadership in its dimensions (aesthetic sensitivity, aesthetic style, aesthetic appearance, aesthetic communication, aesthetic honesty, aesthetic support) in achieving organizational effectiveness.
The research field is represented by private schools in Nineveh Governorate, as the research was applied to a deliberate sample represented by the teaching staff working in private schools in Nineveh Governorate, numbering (213) teachers. The research used the questionnaire as a basic tool in collecting data, as the research sought to test a set of hypotheses to clarify the nature of the relationship of influence between the main research variables and their sub-dimensions in a manner consistent with the research objectives and its hypothetical plan. The research adopted the descriptive analytical approach, and for the purpose of processing the data, ready-made statistical programs (AMOS.V28) were used. The research reached a number of conclusions, the most prominent of which is that aesthetic leadership positively affects organizational effectiveness. This means that teachers who possess aesthetic qualities can significantly enhance the overall performance and effectiveness of the schools studied, as the individuals in the research sample can contribute to creating a more harmonious and stimulating atmosphere, which in turn leads to improved cooperation, innovation and productivity among the members of the research sample.
The research concluded with a number of proposals, the most prominent of which is that educational organizations should actively work to enhance and develop aesthetic leadership among teachers by providing leadership training that emphasizes creativity and harmony and developing stimulating environments

The study aimed to explore the impact of political marketing on enhancing the quality of information received by voters, through social media. To achieve these goals, the dimensions of the political marketing model were selected based on previous models grounded in the marketing mix (4Ps) theory. Thus, political marketing in this study is represented by four dimensions; political product, political price, political distribution, and political promotion. The dimensions of the quality of information provided to voters were selected from information quality models based on the theory of information systems quality. Quality of information provided to voters (information quality) is thus based on information accuracy, information completeness, information timeliness, and information reliability. The descriptive analytical method was used in this study to achieve its objectives. To illustrate the relationships to be tested in the study, a model was constructed based on previous theories and models. This is to test two main hypotheses impact of political marketing on the quality of information provided to voters, as well as the impact of political marketing on the quality of information provided to voters with social media as a moderating variable. The sample included voters in Nineveh Governorate, Iraq. A questionnaire was prepared based on previous studies and distributed electronically and retrieved for 743 individuals. The model was tested using confirmatory factor analysis of the measurement model and its validity and reliability were confirmed, and the hypotheses were tested using statistical software packages (SPSS Ver. 26, AMOS Ver. 24). The study resulted in several findings including a significant impact of political marketing on the quality of information provided to voters, and a significant impact of political marketing on the quality of information provided to voters with social media as a moderating variable, indicating that social media strengthens the relationship between political marketing and the quality of information provided to voters, The study recommends the need to focus on political marketing and the presence of social media in all its dimensions, which enhances the quality of information provided to voters.

The objective of the study is to examine the correlation between oil prices and inflation and to assess the influence of oil prices on the inflation rate in Iraq from 2004 to 2021. The research utilized the SVAR model to determine a clear correlation between oil prices and inflation in Iraq. Additionally, it was found that a specific percentage increase in oil prices would result in a corresponding rise in the inflation rate by 763% of that percentage. Furthermore, when a structural shock in oil prices occurs in the global market, equivalent to one standard deviation, it will lead to a 0.08% increase in the inflation rate even after two and a half years. The research suggests that to mitigate the impact of shocks and maintain stability, Iraq should utilize its financial surpluses by investing in sectors where it has a strong comparative advantage. This can generate additional income for the country, apart from oil revenues, and help the Iraqi economy avoid inflation when global oil prices are high, thus reducing the impact of imported global inflation.

This research aims to identify the professional responsibility of auditors when auditing financial risks resulting from the implementation of Financial Reporting Standard (IFRS 9). This includes recognizing expected losses according to the expected credit loss model, which distinguishes this standard from others through the creation of provisions to address expected risks with the aim of early recognition. It also aims to reduce the professional and legal responsibility of auditors when performing auditing tasks. The research problem arises from the fact that implementing the requirements of IFRS 9 will result in an increase in provisions, which will be a challenge and an obstacle for Iraqi banks. This requires auditors to prepare an audit plan based on identifying and assessing the risks of each item of financial assets according to the standard's classification. This impact may result in financial failure and an increase in the professional and legal responsibility of auditors. To achieve the research objective, the most important concepts of auditors' responsibility when auditing financial assets in accordance with international auditing standards were discussed, and their professional responsibility when auditing credit risks was determined.
The research reached a conclusion that the expected credit loss model is better than the actual credit loss model by absorbing credit losses through using the approach of recognizing credit losses at the moment of initial recognition of the financial asset and adopting a unified model that is applied to all financial assets. The research recommended that the Central Bank of Iraq should establish clear foundations that determine the provisions included in the expected credit loss model in light of International Financial Reporting Standard No. 9 with the aim of ensuring the unification of private practices in Iraqi banks.

The tagged research aims "to measure the optimum volume of indirect taxes as a proportion of total revenues with the Laffer curve perspective stimulating GDP in the Iraqi economy" The main purpose of this study is to test whether there is an upside-down U-shaped relationship between indirect taxes as a proportion of total revenues or not. and the optimization of indirect taxes, theoretically The basic logic behind the Laffer curve is that the relationship between taxes and GDP is positive up to the point where the optimum volume of indirect taxes reaches its maximum. and then the relationship becomes negative according to laffer, and the empirical results show that the current tax share of total revenues is less than the optimal size of taxes in Iraq for all school years. The research found a correlation between the independent variable (Tax/Total Revenue, tax/total Revenue2) and the affiliate variable (GDP) This relationship is governed by two directions: first, there is a positive relationship between them at the beginning and after reaching the optimal threshold for the size of taxes, which is maximized by the GDP rates due to tax increases, and then another stage in which the relationship is negative, influenced by the quadratic form of taxes as a proportion of total and variable revenues that are negative after the threshold for the optimum of indirect taxes and lower GDP rates. The research recommended that fiscal policymakers comply with the proportion of indirect taxes not exceeding the optimal size of 11.4%.

This research addresses the complex relationship between ethical accounting and behavioral finance, focusing on auditors' challenges in the financial context. Ethical accounting is important in promoting transparency and trust within companies, enhancing their reputation, and contributing to sound financial decisions. Meanwhile, behavioral finance refers to how psychological and social factors influence financial decision-making, which can lead to deviations from rational behaviors governing financial operations.
To achieve the research objectives, the quantitative method was adopted by distributing questionnaires to a sample of 120 auditors in audit firms and offices, and 98 questionnaires were retrieved for analysis, reflecting a good and reliable response from the sample. The questionnaire included 30 questions designed to assess ethical practices, psychological and financial pressures, and the extent of their impact on auditors' financial decision-making, through the use of a set of statistical analyses, most importantly descriptive statistics, regression analysis to study the relationships between variables, and correlation analysis to study the relationship between financial pressure and ethical commitment.
The results showed a significant relationship between financial ethics and investment behaviors, as auditors experiencing financial stress indicated a lower level of commitment to ethics, negative effects were found between psychological stress and ethical decisions, and a positive relationship between commitment to ethics and the effectiveness of financial decisions, reflecting the importance of ethics in improving auditors' performance.
Based on the findings, the researcher recommends that ethical training for auditors should be strengthened. This requires the design of training programs aimed at developing ethical skills and behavioral standards, communication between auditors and management should be improved to ensure appropriate support in the face of ethical and financial pressures, and companies should develop strategies that support ethical commitment and enhance auditors' ability to make responsible financial decisions.

The main objective of the study is to explore the impact of internal control and auditing on the strategy and provisions of the financial system. The General Tax Authority in Iraq was chosen as a leading body in the country, due to the crises and financial events that the Iraqi economy has experienced since the nineties of the last century, and the decline in revenues due to many reasons, including fraud, deception and accounting errors, as well as the decline in professional ethics. As a result, society has lost confidence in administrative, accounting and control systems. The study provided a review and clarification of the theoretical and intellectual framework of the research variables. This problem lies in the widening gap between the financial data reports submitted to the General Tax Authority and tax revenues, which should be through the application of internal control and auditing (closer to the truth). The study sought to achieve the most important objectives, which is to apply the elements and means of internal control and auditing to improve the financial strategic system of the General Tax Authority. In order to achieve the objectives of the study, the study hypothesis was formulated: Does internal control and auditing affect the financial strategic system of the General Tax Authority? The most prominent conclusions reached by the study are that internal control and auditing is an integrated system through which monitoring and follow-up are imposed on the extent to which the General Authority applies official tax laws by practicing its administrative and financial operations with the highest degree of disclosure and transparency. The most important recommendations are: preparing the appropriate environment to activate the role of internal control and work with international accounting standards, and emphasizing the independence of internal and external auditors as well as the efficiency of audit committees, in order to follow up and inspect to discover violations and deviations in tax accounting operations in a timely manner.

The current research starts from a basic problem, which is “Does foreign direct investment have a role in influencing unemployment rates in Iraq?” The temporal limits of the research are represented by the period 2004-2022 based on annual data, while the spatial limits are represented by studying the Iraqi economy, and in order to reach Problem and goal of the study: The researcher used economic measurement, and the research concluded, in the analogical aspect and through the (Ardl) model, that there was no effect in the short and long term of foreign direct investment on unemployment rates in Iraq during the research period, and this is due to the weak volume of foreign investment. In Iraq, most of it is in the oil extraction sector. It is also noted that foreign companies have relied on foreign cadres in their technical work since 2003 until now, and a small part of the Iraqi workforce, specifically in administrative work, so the Iraqi economy did not benefit from those companies in employing their expertise. In training national cadres, in addition to political and security instability and unqualified infrastructure, which are factors that hinder attracting investments to the Iraqi economy, especially in the industrial sector, the study therefore recommends the necessity of the government working to impose training of national cadres in foreign companies in order to gain experience and Skill and building national cadres capable of working in the field of oil extraction and then relying on them in the future in oil extraction management or in other investment fields. Otherwise, this situation represents a drain on Iraq’s economic resources and a burden on the balance of payments through external transfers from these companies to their home countries