Tikrit Journal of Administrative and Economic Sciences

The study aimed to estimate the standard model of the impact of the application of the International Financial Reporting Standard (IFRS 15) on the quality of revenue accounting by applying to a sample of industrial companies operating in Sulaimani province for the year 2021, in accordance with the qualitative and qualitative descriptive approach, using a two-axis questionnaire, the first: The reality of the application of (IFRS 15). The second is the reality of the quality of revenue accounting. The sample of the study (93 employees) (financial managers/accountants/internal auditors) working in (7 companies and cement factories) and (8 iron production and smelting companies) working in Sulaimani province. The study reached a number of conclusions, the most important of which was: the average calculation of the reality of the application of industrial companies operating in Sulaimani province to (IFRS 15) (2.45) with approval rate (81.84%) and a total (high) level. The quality of its revenue accounting (2.31) has an approval rate (77.06%) and a total (average) level. The results of the simple linear regression analysis also showed a positive statistical relationship with a 95% confidence between the application of the (IFRS 15) standard and the quality of revenue accounting for industrial companies operating in Sulaimani province, that the change by one degree in the application of (IFRS 15) will be offset by a rise in the level of achieving the quality of revenue accounting by (0.537). The need to urge industrial companies operating in Sulaimani province in particular and in Kurdistan province and Iraq in general to adopt the international financial reporting standards issued by the International Accounting Standards Council in all its various issues, because of its positive results in accounting and disclosing revenues in financial statements, and the financial and administrative governance of companies to enhance their integrity and effectiveness, and reflect positive effects on the national economy

The current research aims to clarify the concept of intellectual capital and the concept of financial reporting, and to show the impact of measurement and disclosure of intellectual capital on financial reporting in joint stock companies, as the interest in intellectual capital led to many studies to be measured and disclosed in the financial statements, so there was a need to provide Information characterized by appropriateness and honest representation of intellectual capital that enables users of this information to identify the efficiency of capital markets by providing users with better information, as the research relied on the use of descriptive statistics through the use of a questionnaire form that was distributed to a sample of investors in the Iraqi Stock Exchange The research concluded that intellectual capital is the real wealth of the economic unit and the main driver of the performance of economic units and represents the bridge between the market value of shares and the book value of the assets of the economic unit. The research recommended the necessity of paying attention to intellectual capital and its components in economic units, as it represents the true value of economic units.

This study dealt with the impact of brainstorming in activating joint auditing, and for the purpose of proving the hypothesis of the study, a link to the questionnaire was published on the website of the Faculties of Administration and Economics in the Universities of Salah al-Din, Sulaymaniyah and Dohuk, along with the Syndicate of Certified Public Accountants, and the study relied on a basic hypothesis that there is no significant effect. The study reached several conclusions, the most important of which is that the majority of respondents believe that brainstorming helps in planning the audit process, field implementation and preparing the report better in light of the joint audit. Brainstorming in light of the joint audit because it contributes to a better audit process.

The research aimed to present a proposed model for the integration between the material flow cost accounting technology (MFCA) and the product life cycle costing technology (LCC) as one of the modern management accounting techniques to help industrial establishments support competitive advantage through the economic and environmental information that it produces. For the pharmaceutical and medical supplies industry / Samarra as the subject of research, as the application of the proposed model for integration on the facility’s data was tested according to conducting a case study to identify the extent to which the information resulting from the model contributed to supporting the competitive advantage of the facility under study, and it was found that (MFCA) technology provides environmental economic information in The production stage is a phase of technology (LCC) in order to reduce the cost of the product and improve its quality as well as reduce the harmful environmental impacts of producing environmentally friendly products as well as providing a suitable environment for innovation processes, as well as providing economic and environmental information that helps enhance competitive advantages, and focus the facility in question on factors The critical success represented in reducing cost, improving quality, supporting innovation and the environment, whose impact is directly reflected on customer satisfaction.

As A Result of The Global Financial Crisis That Occurred In (2007-2010), IFRS9 Was Issued to Address the Shortcomings in IAS 39, Which Recognized Credit Losses After Their Occurrence, That Is, Those That Actually Occurred and Late, Causing the Crisis. The New Standard Came to Address This Shortcoming Through Predicting Credit Losses Before They Occur, Which Helps Banks to Take the Necessary Precautions by Studying Indicators That Can Sound the Alarm About the Occurrence of Such Crises and Avoid Them or Reduce Their Impact Before They Occur. The Necessary Procedures To Confront Debts Before The Borrower Reaches The Stage of Default And Loan Default, And Accordingly The Research Aims To Demonstrate The Role of The Internal Auditor In Managing Risks In General And Credit Risks In Particular And The Extent of Its Effectiveness In Predicting Expected Credit Risks, And Providing Suggested Procedures For Application, And In Order To Achieve The Objectives of The Research Were Preparing A Checklist Containing A Set of Paragraphs That Include The Reality of Internal Audit And Its Role In Risk Management In General And Credit Risks In Particular. A Number of Individuals Working In Banks Studied The Research Sample, And Proposed Procedures To Assist The Internal Auditor In Predicting Expected Credit Losses, And A Set of Conclusions Was Reached, The Most Important of Which Is The Weak Role of Internal Auditing In Iraqi Banks And Its Lack of Independence That Enables It To Perform Its Tasks Independently And Objectively. Based on The Conclusions, A Set of Recommendations Were Presented, The Most Important of Which Is The Necessity of Activating The Role of The Internal Auditor Regarding Forecasting Expected Credit Losses In Banks Listed In The Iraq Stock Exchange And Its Greater Independence, And Recommending The Work of The Proposed Procedures That Help The Internal Auditor To Rely on Them When Predicting Expected Credit Losses.

The study aimed to test the behavior of costs in industrial companies listed in the Iraqi Stock Exchange and whether they behave asymmetrically. The study dealt with the analysis of (9) listed industrial companies for the period (2008-2019) using the (ABJ) model created by Anderson. When sales increase by 1%, costs increase by 69%, and when sales decrease by 1%, costs decrease by 70.8% and this is consistent with previous studies. Rationalize and make appropriate decisions regarding costs of adjusting and retaining resources when sales are low. The findings can not only enrich the accounting literature, but also provide new evidence and inspiration for how to control the asymmetric cost behavior of companies.

The aim of the research is to identify the reality of the accounting treatments for Murabaha activities applied in Cihan Islamic Bank operating in the Iraqi environment and evaluate them according to Islamic Accounting Standard No (28) Murabaha and other future sales, and the research reached several results, the most important of which are: Cihan Bank’s adoption of accounting treatments on the accounting system Unified for Iraqi banks and insurance companies, and that this system is designed for traditional banks, which led to the difference in the names of accounts from the Islamic accounting standard, and despite Cihan Bank’s reliance on the unified accounting system for Iraqi banks and insurance companies, most of the accounting treatments for Murabaha activities are compatible with the requirements of the Islamic accounting standard No. (28) Murabaha and other future sales, and the research reached recommendations, the most important of which is the commitment of Islamic banks in the Iraqi environment to apply the Islamic accounting standards issued by (AAOIFI), according to the Islamic Banking Law No. 43 of 2015 and the instructions and controls of the Central Bank of Iraq, and to update the unified accounting system For banks to add accounting treatments for Murabaha activities in accordance with the requirements of the accounting standard A Islamic No. (28) Murabaha and other sales issued by (AAOIFI).

The research aims to provide an accounting model for determining the Total Cost of Ownership (TCO) of educational cloud services to enable the decision-maker to understand the main factors associated with the costs of cloud services. The research presents a proposed model to measure these costs in Iraqi educational organizations, and apply the model at the University of Mosul, based on the Total Cost of Ownership (TCO) model, to increase cost transparency and reduce concern about the true cost of cloud services.
The research assumes that the Total Cost of Ownership (TCO) model captures all costs that arise over the lifecycle of education cloud services and achieves an adequate cost of service measurement.
The research concluded with several results, the most important of which is that the advantage of payment based on the use that characterizes cloud services provides great financial flexibility for Iraqi universities because of the uneven number of users of educational services, which contributes to assistance. Universities achieve their goals at the lowest costs.
The research recommends that Iraqi universities adopt the proposed accounting model to determine the costs of educational cloud services and adopt its results for the purpose of evaluating and comparing services, as well as the possibility of employing the model in determining the costs of other type of cloud services.

The departments of economic units seek to adopt modern concepts of cost management, where the high costs and methods of managing them are among the most important challenges facing these units, matched by their commitment to their environmental responsibilities. Among these concepts is Lean Production that focuses on reducing waste to maximize customer value and keeping pace with development in production systems in order to increase profitability and improving economic performance. This research aims to reduce or eliminate the waste generated from environmental pollution and the associated costs to reduce them through the concept of lean production and its tools. One of these tools (5S) was applied in a distribution and transportation company affiliated to the Iraqi Ministry of Oil. The research found that The Lean Production practices include achieve a reduction in environmental wastes and work to reduce pollution, which in turn lead to a reduction in environmental costs. The research recommended the adoption of lean tools to achieve both environmental and economic goals.

Accounting focused on the principle of historical cost as a basis for evaluating fixed assets because this principle is characterized by a large degree of objectivity, but changes in economic events and conditions made this principle not reflect the current market assessment, and this led to the need for accounting standards covering the issue of evaluating fixed assets at their fair values or current when it is below its carrying values. Thus, this research aims to show the role of applying the standard in providing the users of the company’s financial statements with the appropriate information that contributes to rationalizing their decisions. And for the purpose of implementing the practical aspect of the research. Isklar Paper Sack Company for the manufacture and trade of paper bags has been selected and the items of the balance sheet and income statement have been amended in accordance with International Accounting Standard No. (36) to make these statements more credible and more reflective of the economic reality. The research reached a set of conclusions, the most important of which are as follows: Due to the increase in the recoverable values of some assets over the book value in the year 2017, and these assets had suffered losses of decline in the year 2016, it was called The order to recover (reverse) the impairment loss for these assets in 2017. One of the most important recommendations was that all industrial companies should adhere to the adoption of international accounting standards in general and the standard of depreciation of fixed assets in particular; Because of the importance of applying this standard, especially in times of decline in the real values of assets from the book values.

The research aimed to evaluate the level of accounting disclosure in the Iraqi Islamic banks listed in the Iraqi Stock Exchange according to the standards of Islamic financial accounting issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This is after the Iraqi Islamic banks were obligated to apply the standards under the issuance of the Islamic Banking Law No. (43) of 2015 in accordance with Article (13) as it clearly indicated that the standards are an integral part of the legal framework for Islamic banking in Iraq, the research sample consisted of (6) Islamic banks, to achieve the objectives of the research, a disclosure index was prepared in view of 139 requirements of the Islamic financial accounting standards issued by (AAOIFI) and in force during the research period (2015-2019). The results were reached, the most prominent of which were: Banks do not comply Iraqi Islamic research sample with full accounting disclosure requirements in accordance with Islamic financial accounting standards, as its commitment rate reached 62%. According to the findings, many recommendations were suggested, the most important of which is the need to expand the accounting disclosure according to the standards of Islamic financial accounting in Islamic banks.

The research aims to assess the internal control in the public sector (the General Commission of Taxes), and to show the impact of the e-commerce environment on the effectiveness of internal control in the collection of sales tax, and to indicate the most important accounting and auditing requirements for tax accounting in the e-commerce environment, and to explain the reality of internal control over sales tax in e-commerce. In the General Commission of Taxes, the researcher conducted a personal interview with the staff of the Control and Audit Department at the General Commission of Taxes, where questions were directed to a sample consisting of (25) employees in the department regarding the application of the procedures of the internal control system. On the collection of sales tax in the e-commerce environment and the response varied from one employee to another, for this reason the researcher resorted to distributing checklists, which were presented to the experts and included (6) axes, each axis consisting of (8) questions regarding the procedures of the internal control system On the collection of sales tax in the e-commerce environment, and the formula of the list was to answer with the word yes or no. The research reached many conclusions, the most important of which can be mentioned that the concept of internal control is gradually developing to confront rapid and broad electronic technologies in the economic field, and that the tax accounting process in the e-commerce environment requires the internal control system to re-evaluate and update its components and methods that it implements in the control process, and concluded The research has several recommendations that may contribute to the success and modernization of the regulatory system, the most prominent of which is the necessity of adapting the supervisory staff of the General Tax Authority to the electronic environment, and the need for an efficient, effective internal control system.

Leasing is one of the important sources of short, medium and long-term financing, and its importance has increased due to the widespread use of it as one of the sources of financing, so it has received the attention of institutions and professional organizations and because of the different accounting methods in calculating the rent and classifying the lease contract into financing or operational. The International Accounting Standards Board in the Public Sector (IPSASB) by issuing Standard No. (13) Lease Contracts, which deals with the accounting transactions for rents in the financial statements of both the lessor and the lessee.
The research aims to show the accounting treatment of lease contracts in accordance with International Accounting Standard No. (13) IPSAS in general, and on the final accounts prepared by the research subject in particular.
The research was important by clarifying the standard and clarifying the requirements for its application, and its impact on the accounting treatment of the unified accounting system for municipalities. The researchers showed the accounting treatments for rents due for previous years, as well as classifying lease contracts into operational and financial and showing the impact of this on the statement of financial position.

The research aims to know the relationship between the auditor industry specialization and the efficiency of investment through the mediation of corporate governance represented by its mechanisms (the independence of the board of directors, the size of the board of directors, concentration of ownership, institutional ownership), by applying to a sample of companies listed in the Iraqi Stock Exchange for the period extending from 2011 to 2019, the research dealt with a content analysis method for the annual financial statements of a sample of (12) companies distributed into (6) banks and (6) industries, as well as the use of industrially specialized external audit offices, their reports and interviews. Correlation and regression models were used in the examination of The relationship and the effect between those variables, and the research concluded that there is insufficient interest for companies in the Iraqi environment to rely on audit offices distinguished by industry specialization, and that the impact of the auditor industry specialization of the on investment efficiency increases positively when the mechanisms of corporate governance are mediated.

The research aims to test the impact of corporate governance mechanisms on the appropriateness of the value of accounting information in the Iraqi business environment. To achieve this goal, the research dealt with quantitative methods for analyzing the data obtained. Finance for a sample of companies listed on the Iraq Stock Exchange, and the study sample amounted to 14 companies in various sectors for the period (2015-2017). The appropriateness of the value of the accounting information (the dependent variable) was measured using the price model (Ohlson, 1995), and the independent variable (corporate governance) was measured through its mechanisms represented by (the board of directors, administrative ownership, external audit), and the research found that all The study sample companies enjoy the appropriateness of the value of accounting information at a high rate, and the research also found an impact of corporate governance mechanisms in the appropriateness of the value of accounting information, as the results showed that the board of directors had a significant impact on the appropriateness of the value of accounting information, as for administrative ownership and external auditing, the results showed no They have an impact on the appropriateness of the value of accounting information, so the researchers recommend the necessity of obligating the Iraqi companies registered in the Companies Law with a guide to corporate governance when electing members of the boards of directors to ensure their effectiveness and independence, as well as improving the quality of the external audit as it helps in disseminating quality information that reflects the reality of the company’s performance. The researchers recommend the need to increase administrative ownership in companies to motivate managers to publish honest and transparent information and urge executives in companies that do not Iraq to improve the informational content of the financial statements in terms of measurement, disclosure and timing, which leads to improving the appropriateness of the value of accounting information.

The research aims to show the impact of adopting the accounting measurement according to the effect of fair value on the expected cash flows through the measurement of financial assets at the fair value of the independent variable, which is one of the accounting measurement models, and the list of cash flows represented by the operational, investment and financing activities of the dependent variable, and the research objectives were carried out to achieve the objectives of the research. An applied test in the banking sector represented by commercial banks listed in the Iraqi Stock Exchange for the years (2015-2020), and the random walk model was used as one of the time series models, in addition to using simple linear regression in order to measure the adoption of accounting measurement according to the effect of fair value on expected cash flows. In addition to analyzing data and testing hypotheses, a set of conclusions and recommendations were reached that support the research, and the measurement result showed that there is an impact of fair value on expected cash flows, and providing the appropriate information to assist the relevant parties in making their investment decisions.

The study aims to shed light on the contribution of resource consumption accounting to reduce the cost of health service through the dimensions: (Managing resources, determining idle energy, reducing costs, and providing reliable information that helps in controlling cost elements and making managerial decisions) This was done by conducting a field study on ten hospitals in the city of Sulaymaniyah. To achieve the objectives of the study, a questionnaire was prepared and distributed to the accounting staff, cost accountants and financial managers, and then statistical methods were used in data processing and analysis using the SPSS program.
The results of the research concluded that the resource consumption accounting approach contributes to determining idle energy and not charging it to the product, which affects the accuracy in measuring and reducing health service costs, and then through separation and control over the various elements of costs that allow managers to take appropriate administrative decisions in hospitals.

Banks are financial institutions of great importance in economic activity and represent a link in the development of the financial system in any country and a reflection of its economic and financial systems. These banks perform their economic functions through their banking services, which is the main interface for dealing with the bank and an important way to attract new customers and maintain existing customers It is the gateway to deal with the various activities of the bank. Obtaining quantitative indicators of the most important factors affecting the demand for banking service in the city of Erbil is important, given that it is considered one of the main pillars that help banks improve their performance, gain their customers and improve their profitability through improving their services. The research aimed to determine the determining factors for the demand for banking service in the city of Erbil, and to measure and estimate the factors that affect the demand for banking service in private and governmental banks in the city of Erbil. The research reached to prove the research hypothesis that economic variables, approved banking procedures, banking facilities provided, as well as other factors are determinants of the demand for banking service in the city of Erbil. In each of these axes, the factor analysis produced strong-influencing factors and weak-influencing factors that were excluded, and that among the strong-influencing factors, the most influential factors were revealed based on the loading rate, and the prevalence rate for each of the strong-influencing factors.

Investment efficiency is one of the most important topics of financial management, because it enables companies to make good use of resources in order to maximize their value. The reasons are in line with the edges of financial knowledge, which may enable companies to avoid them, and this was applied to a sample representing (15) Saudi industrial companies listed in the stock market, based on the main goal of interpreting the investment efficiency according to the entrance of the lemon theory, using longitudinal data According to the multiple regression model, which takes the actual investment size with several approved variables and the determinants of investment efficiency, then explanatory variables through which the estimated investment size is estimated. It is greater than its actual counterpart, then this is an indication of a lack of investment, which means relying on the residuals of the regression model to estimate the level of efficiency in investment. For over-investment, as for the negative residuals, they indicate a lack of investment. The research found that Saudi industrial companies vary in terms of over-investment and lack thereof. To issue them to finance their investments at an inflated price, and the second is the result of the asymmetry of information that pushes investors to price the shares of high-quality companies that seek to issue them to finance their investments at a reduced price. for its actual performance.

Both financial depth and financial inclusion are among the important goals that all countries seek to achieve, due to their importance in achieving great economic and social goals. The research aimed to analyze indicators of financial depth and financial inclusion in the Arab banking sectors, the research sample represented in (Qatar and Saudi Arabia). using the (Eviews V.10) program, as well as testing the effect of financial depth on the financial inclusion of the research sample countries and using the multiple regression model for the period (2004-2019). In both countries under research, the financial depth was playing a major role in achieving the objectives of financial inclusion. Based on the conclusions reached by the research, he made a number of proposals, the most important of which is diversifying financial services at low cost and high quality, to attract the largest possible number of customers, as well as promoting financial education, which is reflected in the development of Arab financial systems and support their safety and growth.

The research aims to determine the level of reflection of organizational effectiveness in customer satisfaction by providing an intellectual framework related to the independent variable (organizational effectiveness) and the dependent variable (customer satisfaction) through an applied research on a number of tourism companies in Baghdad, as the research sample consisted of (182) customers For the tourism companies targeted by the research, the research was based on the questionnaire in collecting data and identifying the response of the surveyed sample, and a number of statistical tools were used to analyze the data and test research hypotheses such as (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and linear regression test), and it reached a number of conclusions, the most important of which is the existence of a correlation relationship and the moral impact of organizational effectiveness in customer satisfaction, as it was found that the level of customer interest and awareness in the dimensions of customer satisfaction ranged from in the first place the quality of service and the second place in the share of customer confidence and then The reputation of the brand, and finally the perceived value. The research also made a number of recommendations in order to benefit from researchers and specialists.

The aim of the research is to study reverse marketing and its role in achieving sustainable development for the opinions of a sample of workers in the Baghdad Soft Drinks Company, by measuring the impact and testing the relationship between reverse marketing and sustainable development, and the research adopted the descriptive analytical approach, in order to reach the results, The research sample was selected from the individuals working in the Baghdad Company for Soft Drinks, as (90) questionnaires were distributed, from which (77) valid forms were retrieved for statistical analysis, and the results were reached using the statistical program (SPSS). The study came out with a set of conclusions, the most important of which was the existence of a significant correlation and impact between reverse marketing strategies and sustainable development at the macro level and at the level of sub-dimensions. As for the recommendations, the study recommends the need to develop and adopt reverse marketing strategies in the research sample company because of its clear role in achieving outstanding performance that enables the company to achieve sustainable development.

The study aimed to know the impact of innovation in performance management in northern cement companies. To achieve the goal of the research, the inductive approach was used through the interview in which a set of questions were asked, and data was collected from managers, and many questions were asked to them, the most important of which are: What do managers and employees think of innovation and performance management in the factories surveyed? Is it possible to determine the indicators of innovation management and the level of performance in those factories? Is there a relationship and impact of innovation in performance management in factories?
It was found from the results of the study that there is an impact of innovation on performance management in these organizations, and in light of the conclusions reached by the study, a set of recommendations were presented that are consistent with these conclusions, the most important of which is that the researched organizations support innovation through teamwork and honor workers with material and moral prizes that contribute to Increasing productivity, achieving profits and opening the way for all employees to present their innovations and ideas that contribute to the development and prosperity of the organization, in addition to inviting researchers to submit more studies related to the subject of the current study and in different fields.

The current business environment for most companies is characterized by a constant perspective of change, where the only rule for growth, development and survival is to seize opportunities, and in this environment the number of companies has increased in an unprecedented way and enhancing the marketing performance of these companies has become the important goal. Where the study aimed in the light of the research problem to diagnose and analyze the interrelationships between the entrepreneurial marketing process and its impact on marketing performance. The conclusions of the study that the organizations in the study sample give great attention to customer satisfaction and this is explained by the results of the analysis. The study concluded by presenting some proposals, including strengthening the role of government agencies in the region to support entrepreneurial organizations through continuous support and awareness of their importance in this field if we take into account the growth and development of organizations in the future.

The current research reviews the knowledge of the extent to which the international standard ISO 21001:2018 is applied in the College of Administration and Economics / University of Mosul in order to achieve the quality of educational service and prepare the college to obtain a certificate of conformity with the requirements of the international standard SIO 21001:2018, which is concerned with the management of educational institutions, for this reason the current research comes As an attempt to determine the availability of the specification requirements in the College of Administration and Economics, by adopting a checklist distributed to the administrative leaders in the college in the field of research and in light of the data collected from that list that was analyzed, where a set of conclusions was reached indicating the extent of availability of the requirements of the international standard SIO 21001:2018, of which it was revealed The results of the checklist analysis that the item (the context of the organization) and the item (leadership) achieved a percentage of agreement (100%) in the college under study, and this indicates that there is no gap between these two items and the actual reality (0.00). Management of educational institutions in the college, including the need for the management of the college under study to adopt the international standard ISO 21001:2018 management system for educational institutions and make it within the objectives and strategy of the College, because the level of application and documentation is good for most of the requirements of the main standard, according to the results of the evaluation of the checklist.

This research aims to know the extent of the contribution and impact of transformational leadership on organizational citizenship behavior in the office of the Ministry of Higher Education and Scientific Research, where empowering leadership was addressed as an independent variable with its dimensions represented by (ideal influence, intellectual excitement, individual considerations, inspirational motivation), , which is considered more practical and realistic, and organizational citizenship behavior as a dependent variable by removing it (altruism, conscience awareness, civility, civilized behavior, and sportsmanship). A questionnaire was designed and distributed to a sample consisting of (40) Responsible at various administrative levels, programs (AMOSV.23, SPSS) and appropriate statistical methods were used to analyze data (arithmetic mean, standard deviation, Spearman correlation coefficient). The research reached a set of conclusions, the most prominent of which was the existence of a strong correlation relationship with statistical significance, where the highest value of correlation coefficient was recorded for the dimension of ideal influence and organizational citizenship behavior, and this indicates its importance through the role played by the ministry in encouraging its employees to put forward new ideas.
And sound opinions, which would enhance the organizational behavior of its employees. In conclusion, he presented a set of recommendations, the most prominent of which was the development of very careful strategies to implement organizational justice, which govern all the ministry’s policies and options towards all its parties, working to develop the readiness of the administration and employees in order to face the difficulties and challenges it faces, in particular during purposeful transformations.

The current study aims to determine the relationship and impact between strategic planning through its dimensions represented by 0 vision, mission, and goals), and sustainable development through its dimensions (economic, social, and environmental).
Distribution of (50) questionnaires to a sample of administrative leaders (deans and assistant deans) at the University of Mosul, from which (44) questionnaires valid for analysis were retrieved, and then a set of conclusions were reached, the most important of which are:
1. There is a significant correlation between strategic planning and sustainable development in the organization in question.
2. There is a significant impact relationship between strategic planning and sustainable development in the organization in question.

Despite the industrial progress that the world has witnessed in recent decades and its advantages, it has produced a number of negative effects on the environment, including harmful waste and toxic gases that result from the manufacturing process; Therefore, governments and international organizations have been educating society and industrial organizations about these risks and urging them to avoid them and preserve the environment by adopting green manufacturing. This research aims to determine the extent of the impact of green manufacturing strategies in adopting mass customization pillars, The research adopted green manufacturing strategies with a set of its strategies (recycling, reducing, re-designing, re-manufacturing, reusing, taking back) as an independent variable, and mass customization as a dependent variable represented by its pillars (customer customization sensitivity, performance improvement potential, competitive situation, organizational readiness, process technology feasibility ), in an attempt to answer the following research question: “What is the nature of the relationship between green manufacturing and mass customization?”. To achieve that aim, the research adopted a hypothetical scheme that reflects the nature of its hypotheses that, in turn, expressed the availability of the study's variables and the correlation and influence between them at the macro and micro levels of their dimensions. To test these hypotheses, a questionnaire was adopted and distributed to a sample of (46) individuals from the top and middle administrative leaderships and workers in the productive departments at researched company. The collected data was analyzed through descriptive and analytical statistical methods, particularly using (IBM SPSS 24) package. The research reached a set of conclusions that confirmed that the leaders of the researched company have a perception and understanding of the dimensions related to study variables. This is in addition to the existence of significant correlation and impact relationships between the research variables at the macro and micro levels. In light of these conclusions, several proposals were presented to the researched company such as giving more impact to recycling strategy.

This study aims to determining the effects of tourism innovation in enhancing the diversity sustainable tourism. For achieving these goals, the researcher adopted the Descriptive-Analytic methods in describing and analyzing the phenomenon. the researcher select the domain of small entertaining tourism enterprises in Mosul city, the population of his study represented by small entertaining tourism enterprises, such as: (casinos, halls, games cities, parks, cafes, tourist villages), the sample of the study included the: (owners, board of directors in (Mosul games city, Dijla games city, tourist village), and managers of halls, cafes and assistants, and services supervisors). The researcher distributed (450) questionnaire and take back (421) fit for Analysis, under the (93.5%). The results of the study concentrate in the possibility of using the study model for determining the effects of tourism innovation in enhancing the indicators of sustainability tourism, the prior dimension in its effects is the marketing dimension in enhancing the indicators of sustainability tourism in the researched domain.

The current research aimed at diagnosing the reality of the formal leadership status variables in the Nineveh Municipalities Directorate. It stems from asking what are the basic variables indicating the formal status of the leader in the investigated organization? It adopted a hypothesis represented by (determining the formal status of the leader at the level of the investigated organization according to the respondents’ answers to the items expressing the variables that explain the formal status. The current study adopted a questionnaire form as a method for collecting data on the subject. The questionnaire covered a random (100) individuals, and the researchers used the descriptive analytical approach.
The research resulted in a number of conclusions, most notably: the availability of the basic formal leadership status variables to a medium degree, and the research came out with a number of recommendations.