Tikrit Journal of Administrative and Economic Sciences

The research aimed to test the accounting disclosure level of Iraqi Islamic banks in accordance with Islamic accounting standards and its impact on credit risk, after obligating Iraqi Islamic banks to apply the standards under the Islamic Banking Law No. (43) of 2015. The research sample consisted of (6) Islamic banks in order to achieve the objectives of the research, an indicator for disclosure was prepared in light of 139 requirements of the Islamic Financial Accounting Standards issued by (AAOIFI) and in force during the research period (2015-2019), and by using an indicator of credit risks, which is (overdue debt ÷ total cash credit (Islamic finance)), the results were reached, the most prominent of which were: There is a statistically reversible correlation between the level of accounting disclosure in accordance with Islamic financial accounting standards and credit risk in banks, the research sample, and there is an negative (adverse) effect for accounting disclosure in accordance with Islamic financial accounting standards on credit risk in banks, the research sample, meaning the greater the accounting disclosure, the lower the credit risk, In light of the conclusions, many recommendations were proposed, the most important of which is that it is necessary for Islamic banks, the research sample, to develop the level of disclosure of banking risks in general , to meet the needs of users of financial statements of information necessary to rationalize financial decisions.

The current research discusses the relationship between the information technology services management (ITSM) framework and the models used in accounting for the costs of information technology services. Through reviewing, the impact of service orientation within the framework of information technology services management (ITSM) on traditional cost models and the weakness of these models to meet the requirements of service orientation due to the different flow of resources required to provide services.
The research assumes that the service orientation within the framework of information technology services management leads to a change in the method of accounting for costs of information technology and provide detailed information about the services costs. To apply the model, computer lab services were chosen as a research sample in one of the Iraqi private universities, and the costs of these services were measured according to the proposed model.
The results of the application showed that the service orientation in the proposed cost model led to manage of all factors affecting the determination of service cost (including the intensity of use) and the improvement of the outputs of the proposed accounting model. The research recommends, reconsidering the current models for providing information technology services while adopting the concept of service orientation in Iraqi educational organizations and benefiting from the proposed model in measuring the costs of information technology services.

The current research aims to measure the level of application of International Financial Reporting Standards based on the asset-liability approach in the Iraqi Stock Exchange, where the current research focused on the most prominent International Financial Reporting Standards that were based on the asset-commitment entry, especially the International Financial Reporting Standard (9), As the researchers prepared an checklist consisting of (13) paragraphs of the requirements for the application of the International Financial Reporting Standard (9) to test the level of application of the mentioned standard in the research sample banks, which amounted to (10) banks and for the period from 2016 to 2019. The researchers concluded that there is an application, but not complete, of the requirements of the International Financial Reporting Standard (9), and that the highest application was for (the Commercial Bank of Iraq, the Trans-Iraq Bank, and the Region Bank).

The study aimed to analyze the asymmetric cost behavior in the Iraqi industrial companies, and to show the extent of the impact of financialization on weakening the asymmetric cost behavior. The relationship and influence between the variables. The study concluded that there is asymmetric behavior of costs in the listed Iraqi companies, and that the common behavior and trend of cost is the (sticky-down) behavior, meaning that when sales increase by 1%, costs increase by 69%, and when sales decrease by 1%, costs decrease by 70.8% This is consistent with previous studies. The study also found that there is a direct impact of corporate finance on weakening the asymmetric cost behavior of companies, and this is consistent with previous studies, which confirm that any change in sales on the other hand leads to a change in costs, but in a disproportionate proportion with the change in sales.

The idea of the research is based on the existence of an intellectual bias in accounting theorizing according to accounting standards, and this leads to saying that there is no acceptable and unified accounting theory; Based on this idea, it has been assumed that there is a relationship and an effect between intellectual bias and accounting standards, and for the purpose of testing this hypothesis, a research questionnaire was designed, which was distributed to a sample of accounting academics in Iraq ; And by analyzing the answers to the questions that were asked in this questionnaire, a number of results were reached that confirmed the agreement of the individuals in the research sample that the intellectual bias variable had the greatest effect on the accounting standards variable, and the study recommends urging professional accounting organizations to enhance the accounting concepts, by removing all restrictions and obstacles that restrict it, because the people who dealt with theorizing in accounting are part of the medium and whose ideas, opinions and beliefs may be affected, which may be reflected on those accounting concepts.

The current research seeks to determine the contribution of the customer’s value to enhancing the competitive advantage in the communication company in Kirkuk governorate. A reconnaissance for Asia Cell in Kirkuk and the importance of the research emerges from contributing to improving the organization’s competitive position in the market after trying to improve its sales level and growth rate and its reflection on its profitability by providing value to the customer, and the research aims to contribute to improving the organization’s competitive position in the market after trying to improve its sales level and growth rate and its reflection on its profitability by providing value to the customer The research relied on (40) questionnaires to obtain data in the Asia Cell Company in Kirkuk Governorate and used several statistical methods, including percentages and frequencies, analysis of averages, standard deviation, depending on the (SPSS) program to test hypotheses and the (Excel) program in data entry and processing The research reached results, including a significant correlation between customer value and competitive advantage at the overall level. The research concluded with a set of proposals, including drawing a good mental picture of the organization, by increasing interest in the services it provides to customers

The study aimed to describe and diagnose the criteria for the success of project management in the intravenous solutions factory in Nineveh Governorate, as one of the main pillars in the sustainability of the organization and ensuring its continuity, which has become one of the contemporary vital issues. In the organization in question, while the research community represented all employees of the organization in question, at various administrative levels, numbering (99) individuals.
The research came out with a number of results, the most important of which are: The research organization is characterized by high levels of sound procedures for the success of project management, which was proven by the high agreement rate of the respondents, and this indicates the existence of clear plans and policies for managing the organization of high quality that are implemented periodically, and the research concluded with a set of proposals for the organization, the most important of which is the research sample The necessity of allocating part of the project budget for the purpose of preparing the engineering cadres responsible for managing the project in a way that ensures the completion of the project within the agreed limits (time and cost) and within the specified specifications (quality).

The current research aims to describe and diagnose the research variable and its dimensions, and in order to achieve the objectives of the research and answer the main questions of the research problem in the research organization, the researcher relied on the method of description and diagnosis. and measured in the research organization.
Al-Karunji Organization was chosen as a field for the study based on a set of justifications, as this organization is located in Kirkuk governorate, which is one of the organizations that offer the best to achieve a competitive position in the labor market, and requires many similar studies to achieve that position, and the researcher adopted a questionnaire for the purpose of data collection and analysis to reach To the information that is useful to the research, in line with the work of the organization in question, as well as for the organization in question at the work site to see the capabilities that the organization needs in Kirkuk governorate in order to diagnose the reality of the Employee Value Proposition.
In order to reach the results of the research, the researcher used a set of descriptive and analytical statistics, through the use of the statistical program (SPSS V 24),which expresses the actual nature of the job and this result can be interpreted as that job tasks require external work (traveling outside the country) to perform them, and provide an opportunity to work on pioneering and advanced projects commensurate with the job responsibilities entrusted to them), depending on the conclusions reached by the research. A set of proposals, the most prominent of which is to enhance the value of the employer within the organization in question, through awareness programs and publication of pamphlets on the impact of diagnosing the dimensions of the Employee Value Proposition, as well as development courses and periodic meetings to know the impact of interest in ability and its results. The organization in question can achieve its goals by containing them to fit with the capabilities and capabilities of this organization, and by focusing on the application of a model that can be measured in line with the goal of the organization in question and the nature of its work.

The current research aims to identify the role that innovative promotion plays in enhancing indicators of marketing superiority, and given the importance of the relationship between these two variables in the environment of service organizations, especially communication organizations, as organizations must adopt this concept to be able to achieve marketing excellence. The innovator as an independent variable with its dimensions (innovative advertising, innovation in personal selling, innovation in sales activation, innovation in public relations) and marketing superiority as a dependent variable, and a procedural scheme was developed for research that reflects the nature of the relationship and influence between innovative promotion on the one hand and superior marketing on the other hand. A number of main hypotheses were tested using the statistical program (SPSS) for the data obtained through the questionnaire that was distributed to a sample of workers in the Korek Mobile Communications Company in the city of Mosul. Innovative in promoting marketing excellence.

The research seeks to describe and diagnose the reality of the dimensions of tourism creativity among a sample of organizations working in the recreational tourism sector in the city of Mosul. For the purposes of achieving the objectives of the research, the researchers adopted the descriptive analytical approach in the procedures of their study, for the purpose of achieving harmonization between the nature of the research and the tools used by the researchers in describing and analyzing the phenomenon in question. The researchers found that the appropriate field for research is the field of recreational tourism in the city of Mosul, and the research community is represented by small-sized tourist facilities operating in the city of Mosul, which were represented by: (Casinos, event halls, game cities, parks, cafes, tourist villages), and with regard to The sample of the research was chosen in an intentional, stratified manner, as it consisted of: (owners, boards of directors in (Mosul Games City, Tigris City Games City, and the Tourist Village), managers of halls and cafes, their assistants, and service supervisors), This is because they are the most influential in the research topic (tourist creativity), the questionnaire prepared by the researchers after consulting was adopted. With the opinions of experts and specialists in the fields of business administration based on the (Hjalager, 2010) model of tourism creativity, which defined the dimensions of tourism creativity with: (product creativity, process creativity, administrative creativity, marketing creativity, institutional creativity), and 450 forms were distributed, Retrieved from them (421) valid for analysis purposes and with a recovery rate and validity for use (93.5%).. To analyze the field data, the researchers adopted the statistical tools provided by the statistical software (SPSS) and (Amos). The research concluded that the overall average of the answers of the individuals in the research sample was good and positive, which explains the level of understanding and care for these dimensions in the surveyed tourism sector. The research also recommended the need to seek to form a logical balance between all dimensions of tourism creativity by dealing with them as a single package that must be available in small tourism organizations in the field of research.

The reality indicates that the Iraqi industrial organizations are now facing intense and escalating competition in a market characterized by the wide commodity display, its diversity, its great openness to different origins, and the low prices of many of them compared to Iraqi product, Which required the administrations of these organizations to adopt modern administrative approaches and systems, perhaps the most prominent of which are (high performance work systems) and (the philosophy of lean manufacturing), Therefore, the current research seeks to present a perception of the role of high performance work systems in achieving the lean manufacturing philosophy, On this basis, a hypothetical scheme was built that reflects the nature of the relationship between the research variables, the independent variable represents the high performance work systems, and the dependent variable represents the lean manufacturing philosophy, The research included a theoretical framework for its variables in the light of what was mentioned by a group of Arab and foreign sources related to its subject, The two researchers chose the General Company for the Automotive Industry and Equipment/Babylon Battery Factory as a field for the current research, the research sample, it was represented by an intentional sample of them that included (75) individuals from his administrative and technical leadership that have a contribution to making decisions, In light of the answers provided by the respondents, which were analyzed using the SPSS statistical software, it was confirmed that there are correlations and influence between the two variables of the research, On the basis of that, the research reached a set of conclusions, the most important of which is the presence of a significant effect of the dimensions of high performance work systems (overall) in the philosophy of lean manufacturing (overall), A set of proposals were presented, the most important of which is that the factory management if wants to adopt the lean manufacturing philosophy with its practices, must attention to the issue of high performance work systems.

Sales forces have become one of the most important intermediaries that pharmaceutical companies rely on in promoting and selling their products, as they have direct contact with customers represented by pharmacists, doctors and stores. Therefore, the problem of the current research is to In detecting the strength of link relationships and the impact between the skills of the sales and their marketing performance in marketing pharmaceutical products, as the effective investment of the selling forces for the skills they possess would enhance their promotional and sales activity, so the goal lies in identifying the concepts of those skills and their role in enhancing their marketing performance, which will be reflected in its results on the performance of the company in which they work or for it, and assuming There is a significant correlation and effect between sales force skills and marketing performance. A sample of (40) pharmacists working in the city of Mosul and on its right side was selected, and data was collected by designing a questionnaire, and analyzing its paragraphs to test the research hypotheses using the statistical software SPSS VER 24, and the research reached a number of conclusions, including: The marketing performance of the forces Sales are an important indicator for pharmaceutical companies, as the increase in performance is reflected positively towards pharmaceutical companies achieving their marketing objectives. The research also reached a number of recommendations, including: the need to develop the skills that sales forces possess by participating in courses and promotional and sales programs, whether through educational institutions, or through medical and health organizations.

The current study sought to highlight the extent of the impact of wise leadership in promoting positive psychological capital in the Nineveh Health Department. The research problem crystallized, raising the following question: Do the leaders working in the Nineveh Health Department possess the dimensions of wise leadership? Does the presence of wise leadership contribute to the promotion of positive psychological capital? To achieve what the study adopted a descriptive analytical approach in providing theoretical intellectual frameworks, data processing, analysis and interpretation. The study population were selected in three institutions affiliated with the Nineveh Health Department, represented by (Nineveh Health Presidency, Ibn Al-Atheer Hospital for Children, and the primary health care sector/left bank). To apply the analytical aspect of the study, a random sample of (420) members of the medical, administrative and technical staff working in the selected institutions of the Nineveh Health Department, which is a representative sample of its community, which amounted to (3160) individuals. In the study, a set of statistical tools and methods were used to analyze the practical side, using AMOS V24 software. The study reached a set of results, the most important of which is that there is a direct and moral impact of the wise leadership in promoting positive psychological capital, and this means that the more the researched field possesses wise leaders, the more these leaders contribute to enhancing the value of human resources and trying to create a positive interaction with them, which qualifies them to create positive psychological capital.

The study aims to explore the nature of the correlation and impact between the benchmarking and the criteria of the European Excellence Model (EFQM) in the Mosul Municipality Directorate according to the viewpoint of its administrative leaders, where the descriptive analytical method was used, by adopting a questionnaire Distributed to a sample of (48) people from the administrative leaders working in the surveyed directorate. After collecting and processing data and information using the statistical program (SPSS.V-25), a set of conclusions was reached, the most important of which are: There is a significant statistically significant correlation and effect between the reference comparison and the criteria of the European Excellence Model, and the existence of a correlation and statistically significant effect between the reference comparison With its five stages and the European Excellence Model with its standards, the researchers presented a set of proposals, most notably: emphasizing the selection of organizations that have a competitive advantage in their performance and services for the purpose of cooperating with them and transferring their successful experiences and applying them in the surveyed directorate, and the need to create a special section similar to the quality department that oversees the benchmarking application processes.

The current research attempts to contribute to measuring the availability of one of the items of project quality management according to the international standard ISO 10006 2017, which is represented by a standard measuring tool through which the level of application and documentation of its items was compared with the approved system for quality management in the management of regional development projects in Nineveh Governorate as a case study after preparing A checklist for measuring the application of items to determine the extent to which the levels of implementation and actual documentation of the specification items and requirements in project management conform to the project management. The scientific basis for ensuring quality management in the development projects of the regions of Nineveh Governorate in accordance with the requirements issued by ISO 10006 2017. The research resulted in a number of conclusions, the most important of which were:
- There is interest on the part of Arab and foreign researchers, especially foreigners, in the issue of project quality management, because it has an impact on the success of projects and the achievement of the desired goals of those projects.
- Weakness in the provision of training courses to raise the level of efficiency and skill of workers, especially with regard to quality aspects, which made the cadres do not have the skills and experience of multiple and different specializations.
- Weakness in the application of regular periodic evaluations to assess the performance level of the project management committee members, as the senior management in the Nineveh Governorate projects management does not work to make adjustments and changes in the powers and responsibilities of the project management committee members except in rare cases.
The research presented a set of proposals that could be taken and applied, including:
- Planning to study the provisions of the standard specification (ISO 10006:2017) related to the establishment of a project quality management system, in order to translate these items into practical applications, by developing appropriate plans for implementation, and identifying the necessary resources for implementation and benefiting from the experiences of others in the same field, due to the absence of planning to obtain Obtaining the ISO certificate in the field of project quality management in the researched field.
- Motivating individuals to participate in the process of developing and implementing a quality management system, and supporting their level of awareness by strengthening the principles of project quality management systems, in order to record a weakness in the field examined for this important paragraph in the completion of its projects.

The research aims to identify the role of social distribution in promoting social justice, as organizations of all kinds were concerned with social distribution to achieve their service activities, and the descriptive analytical approach was adopted as its main approach, due to its suitability in describing the dimensions of the research. Social distribution is considered the main means and tool for the work of many organizations, including The health centers located in the city of Mosul and to achieve the objectives of the research, hypotheses were developed that explain the relationship between the research variables (social distribution) being an independent variable and social justice being a dependent variable. A form and (40) valid forms were retrieved for analysis. A number of hypotheses were tested with the correlation and influence relationships between the research variables using many statistical methods based on the SPSS program. The relationship between the research variables was tested and in the light of the results it was found that there is interest by the health centers in social distribution in the practice of Its activity through the positive relationship that appeared statistically. The research reached conclusions, including that there is a correlation and influence relationship between social distribution and social justice, and that direct distribution is one of the methods of social distribution and came first among the other methods, where the auditors are dealt with face to face, and their needs and desires are identified, and at the same time their new ideas are taken advantage of.

The study aimed to measure the availability of social responsibility dimensions in the Semeil Education Directorate from the point of view of its employees. The problem of the study was represented in the following main question: Are the dimensions of social responsibility available? The hypothesis of the study was that there was a clear statistically significant relationship. To achieve the objectives of the study, the researcher followed the descriptive analytical approach, and (25) questionnaires were distributed. The distribution included all levels shown in the research community. As it was found from the results of the analysis that there is a good practice of economic responsibility, while legal responsibility and moral responsibility are moderately practiced by the concerned directorate, and finally, humanitarian and charitable responsibility recorded an acceptable practice that needs more attention and support. The study recommended a set of recommendations, the most important of which is to make more effort by the concerned directorate in practicing social responsibility to build a good reputation for the directorate and to play the social role entrusted to it through it.
- Awareness of the administration and the staff of the Directorate of the role of social responsibility in achieving social justice and stability, not members of the community.
- Respect the internal environment represented by the employees, and the external environment represented by members of the community in all their activities and practices.
- The concerned directorate considers the exercise of social responsibility a duty and not an optional matter.

This study aimed to identify and uncover the correlation and effect relationships between the informal leader status through its basic variables including (personal admiration, the diversity of relational sphere, communication with influential people, and possession of wealth), as an independent variable and methods of influence including (complimenting, rational persuasion, personal appeal , spiritual appeal, and legitimacy) as a dependent variable. The problem of the study stemmed from the questions: Do the leaders in the researched organization have the variables that support their informal status, and which variables are most likely to enhance the status of these leaders? What kind of influence methods can be adopted by leaders? What is the degree of disparity in their adoption in the research organization?
The study adopted several hypotheses represented by: (there is a correlation between the informal status of the leader and the methods of influencing the workers) at the level of the organization in question. The current study adopted a questionnaire as a method for collecting data on the researched subject. The questionnaire covered (100) individuals at random, and the researchers used the descriptive approach The study resulted in a number of conclusions, the most prominent of which are: the emergence of the basic variables for the informal leader's status at the level of the organization in question, as well as the adoption of administrative leaders at the level of the researched organization a set of influencing methods towards workers, including (complimenting, rational persuasion, spiritual appeal, personal appeal, and legitimacy), coupled with the existence of a state of correlation between (the leader’s informal status and the methods of influencing the workers) at the level of the researched organization. The study concluded with a set of recommendations, the most important of which is emphasizing the importance of the leader’s informal status in the organizational field and working to enrich the influential methods that the leader can adopt in the field of work.

This research aims to identify the role of procedural leadership in its dimensions (the policy of the leader, strengthening subordinates, providing supplies, management except) in reducing organizational silence in its four dimensions (fear of negative reactions, fear of managers, poor communication skills, lack of support for senior management), A hypothetical search scheme was designed to reflect key and sub-hypotheses, and the resolution was used as a data collection tool, and was distributed to (157) administratively as respondents in (15) colleges as a research sample and (150) valid questionnaires were recovered For analysis. In order to verify the validity of the hypotheses, I underwent multiple tests using the Statistical Program (SPSS V.20). The research adopted the analytical descriptive approach, which reached a number of conclusions, the most important of which was the existence of a positive moral relationship and influence between procedural leadership and the reduction of organizational silence, and suggested the need to consult and know the self-abilities of employees when assigned additional tasks, and to give them room to adopt new ideas in the research colleges in reducing organizational silence.

The research aims to clarify the relationship between strategic flexibility, business model Innovation, and open Innovation activities as a mediating variable, in order to diagnose the nature of the relationship and the effect of the variables. The General Secretariat of the Council of Ministers was selected on the ground to implement the current research, and the sample included (100) individuals from the senior and middle administrative leaders as an intentional sample in the departments and formations of the General Secretariat, except for the legal department and committees of the Secretary-General of the Council of Ministers. The questionnaire was used as a tool for data collection with the use of field observations to enhance the results, and the research relied on a number of statistical tools and methods in order to analyze the data and extract its results. The most important conclusions reached by the researchers are: the presence of a direct impact of strategic flexibility in the business model Innovation clearly and at the level of dimensions, and a partial (indirect) effect through the activities of open Innovation, based on these conclusions, many recommendations were built, the most important of which are: Paying attention to research variables by educating the administrative leaders in the General Secretariat with (strategic flexibility, business model Innovation, and open Innovation activities), and their role in enhancing their ability to provide distinguished services to beneficiaries, with an emphasis on creating an organizational climate and culture to practice it in a systematic and deliberate manner.

The research aims to show the role of electronic collaboration technologies in enhancing organizational power among a sample represented (department manager, section responsible, unit responsible) in the Presidency of the Northern Technical University. A set of questions has been formulated that constitute the research problem, including the availability of electronic collaboration technologies in the researched organization. as (40) forms were distributed, and the data was analyzed using the (SPSS) program and the research hypotheses were tested. The conclusions reached by the research are the diversity of electronic collaboration technologies used by the administrative leaders in the organization in question, and the most commonly used technologies included e-mail and video conferences, and the research presented proposals including enhancing interest electronic collaboration technologies are among the most influential factors in enhancing organizational power in the research organization.

The current study seeks to determine the role of technological capabilities in the possibility of establishing the international standard ISO 10006 in one of the Iraqi service companies in order to generate a modern service environment that has the ability to produce services that meet the customer’s need in terms of quality and cost on the one hand and achieve a competitive advantage on the other hand, by investing the company’s resources In an efficient and effective manner that enables it to achieve the standards of the international standard, and from here the idea drawn by the researchers about the subject of their study was framed, as the study problem presented a number of questions, including:
1. Is the acceptance of technological capabilities in achieving the requirements of ISO 10006 in the company under study?
2. Does the company under study have the capabilities of the suggestions and synonyms in which the requirements of ISO 10006 are required?
The researchers then headed towards answering these questions by adopting the descriptive analytical approach. The questionnaire was used as a main tool in collecting data and information related to the field side for the purpose of measuring the study variables. The technological capabilities and requirements of the international standard ISO 10006 were covered through (40) paragraphs included in the form resolution.
Among the most prominent areas that start from the inputs and the areas that start from the inputs (classes of technological capabilities with the requirements of ISO 10006 at the level of the organization in question), the study concluded its endeavor with several recommendations, most notably (building long relationships with the customer, simplifying its operations, as relationships with the customer provide the concerned parties with information A more comprehensive approach will reduce the organization's costs and increase its profits.

The study aims to identify the role of the strategic capabilities of the leaders in enhancing crisis management in the North Refineries Company /Al-Samoud Refinery /Baiji (the researched organization), by measuring the level of the variables that represent, the strategic capabilities that are divided into (organizational capabilities, and personal capabilities), And knowing the extent of the impact of individual differences for affiliates in terms of (gender, educational attainment, experience, number of years of service) on the level of crisis management in the institutions in which they work. What is the nature of this relationship? In terms of positive and negative personal traits and characteristics, contributing to the development of strategic capabilities of leaders, and facing crises in the organization in question. The study sample consisted of (81) The results related from the point of view of the leaders in the North Refineries Company /Baiji that the trends of the study sample are positive towards all the variables of strategic capabilities, and the results indicated that there are dimensions of the strategic capabilities of the leaders of the organization in question, and that the degree of availability of all strategic capabilities is high. Its results indicate the need to pay attention to the issue of strategic capabilities and their role in crisis management, by increasing their responsibilities, expanding their job burdens, and working to improve the content of jobs, the quality of tasks, and the challenges required to complete the work, because all of this will create the appropriate organizational climate.

The research aims to show the role of investment spending in developing health services in the Kurdistan Region - Iraq. As health services are among the most prominent services that people need urgently today compared to what they were in earlier stages, due to the emergence of various diseases and diseases that were not known before and are difficult to treat, so there must be an increased interest by developing countries in health services Because it is one of the main reasons for achieving economic and social development. The importance of providing health services is increasing day by day, because technological and industrial progress, the encroachment of cities at the expense of the countryside, and the increase in population numbers have all affected the environmental balance, which exacerbated the environmental pollution. Which has become an intractable condition that has negatively affected human health. Therefore, the government must continuously increase the volume of health spending to be able to move towards economic growth and the welfare of society. The research used the inductive method by collecting general data from government departments represented by the Ministry of Health in the region. Two frameworks were identified for this research, a time frame limited to the period from (2003-2018) and a spatial framework, the Kurdistan Region of Iraq. The research found that the indicator of the rate of development in the medical staff indicated that there was a discrepancy in this indicator among the provinces of the region during the research period, when Erbil governorate came first, followed by Dohuk governorate and then Sulaymaniyah governorate. The ratio of physicians to the population, the population’s share of health spending, the hospital’s share of the population, the population’s share of health centers index and the hospital beds’ share of the population in the region as a whole improved during the research period, which indicates the growing interest in investing in Health Services.

The study aims to examine the economic effects of the Fourth Industrial Revolution. This revolution is an initiative launched by the World Economic Forum in Davos, Switzerland in 2016. It is the last stage of the industrial revolutions, which is still witnessing development. Similar to what the previous three revolutions brought about, radical changes in our human life, which developed primitive agricultural life, to a life intensive with technology and artificial intelligence at the individual and societal level, here we are witnessing a new industrial revolution (artificial intelligence) that will dramatically change the way we live and work And this will affect the size, scope and complexities of the transformation, as it will be different from what humanity witnessed before.

The research aims to identify the relationship between the innovative environment and economic growth in some advanced industrial countries for each of (Switzerland, the United States of America, Russia, and China), as innovation is one of the most important elements in economic growth and acquires varying importance among the study sample countries, and the research hypothesis lies That there is a short-term and long-term relationship between the indicators of innovation and economic growth and according to the mechanisms and determinants of economic growth, and for the purpose of verifying the goal, some standard methods were used and based on the Evews12 program and the joint integration model, and based on some selected indicators of innovation as independent variables. As for the gross domestic product, it is The dependent variable and expressed in economic growth and the level of performance of economic activities, and the research found after testing the static variables that all variables and some others are not static, and after taking the first difference at the individual secant and direction, and therefore the rank of stability is a mixture of (0)1 as well as (1), from which the (PANEL ARDL) can be applied, which includes the short and long term, and when testing the co-integration, it turned out that there are A long-term relationship between the research variables at a significant level (5%) at the individual segment and the trend, and when estimating the relationship (PMG), it was found that there is a long-term positive relationship between the value of advanced technology exports, trademarks and patents that led to an increase in GDP at An increase of (1%) for each of them led to an increase in GDP by (0.238%, 0.653%, 0.77%), respectively. As for the short-term relationship, the estimated relationship showed that the unconstrained error correction coefficient (ECM) amounted to (-0.086) is negative and at a significant level (8%), and this reflects the existence of a short-term equilibrium relationship between the research variables, and the value of the error correction coefficient means that (31%) of the equilibrium imbalance, that is, the imbalance in the short-term in the previous period (t-1) can be Correcting it in the current period ((t) towards the long-term equilibrium relationship due to any shock (shock) or change in the independent variables (innovation index). Economic For countries with a low innovation index.

The controversy of the research represented by knowing whether there is a response to the public budget and GDP in Iraq to the shocks that occur in oil prices, and the research aims primarily to prove the validity of the hypothesis by highlighting the study and analysis of the response of public budget tools and GDP in Iraq to oil price shocks , The research problem was represented by a main question: What is the response of the tools of the general budget and the GDP in Iraq to oil price shocks throughout the research period, and the research was based on a main hypothesis that the response of the tools of the general budget and GDP in Iraq to oil price shocks was consistent with the logic of economic theory And then, after fluctuations and change in oil prices for more than a year (five seasons), they begin to run contrary to the concept and logic of economic theory, and modern standard models have been adopted in the research, including immediate response functions (IRF) and autoregressive vectors (VAR). The research reached a number of results, the most important of which are three responses that were proven by the results of the first impulse response functions, which is the response of the general revenue to change in oil prices The second is the response of the gross domestic product to the change in oil prices, and the third is the response of public spending to the change in oil prices. One of the most important recommendations of the research is to work to reduce dependence on the oil sector, through the establishment of a sovereign fund for the state, through which surpluses in oil revenues resulting from high oil prices are exploited and invested in development and productive projects and the development of the private industrial and agricultural sectors and the optimal employment of those surpluses that contribute to Reducing unemployment and inflation rates.

This era is characterized by the interconnectedness and acceleration that threatens the world, in which humans life. This paper inviestigate the impact of renewable electricity consumption (REC(, Carbon dioxide emissions )CO2E(, Electricity production from oil sources )EPFO(, Gross Domestic Production (GDP), and Renewable electricity output (REO) on economic growth (EG) in the United Arb State. Annual data has been used over the period of 1990-2014, this period was chosen based on data availability. The fuzzy inference system is used to estimate the economic growth, and the regression analysis has done as tools to find the relevance between the input and the output (economic growth). The results have shown that )REC(, sources )EPFO(, )CO2E( is significant with an emphasis on that EPFOandCO2E are inversely proportional with Economic Growth, that, the indicators explain 64.75% of the changes that take place in economic growth and there is no Autocorrelation problem based on Durbin-Watson Test. In addition, VECM model is utilized for finding out the effect of (EPFO, REC) on (EG). The experimental results show that (EPFO, REC) explains 55.97% of the changes that occur in in (EG). Moreover, the experimental results of serial Correlation LM Test and Heteroskedasticity Test is 0.64and 76.61respectively, That is mean model Does not suffer from serial Correlation and ther is no Heteroskedasticity in the residual.

This paper aims to explore the economic effects of cell phone towers being placed on the top of houses. Erbil has been chosen as the case study area to reveal the effects of these towers on houses' prices as well as the consciousness of individuals in regards to this issue. Primary data type was used in this paper by creating and distributing a questionnaire form over one hundred twenty real estate agencies in Erbil to obtain and collect the data needed for drawing the conclusion. For analyzing the data that gathered from the real estate agencies a software package called (SPSS) has been used to illustrate whether cell phone towers have statistically significant effects on houses' prices or not.
Overall, it was found that cell phone towers have positive and significant effects on houses' prices. Furthermore, the study provides policy for the reduction of side effects of communication towers.

In this study both of linear regression model and analysis of variance (ANOVA) for completely randomized design (CRD) with equal replications ni were used. In fact, it can describe ANOVA method as a special case of the regression model and access to same results with dummy variables which are encoded as an indicator of (0, and 1) and then used directly for the solution of the linear system described by a linear regression. To prove and validate this fact regression model and one-way analysis of variance (ANOVA) were applied to the field of biological experiment diets effect to the reduction on serum cholesterol level (in mg/100 ml) for 32 normal men to test whether the means of all diets are significantly different. Concluding that multiple regression analysis is similar to analysis of variance according to the equivalency of the results achieved from the two studied models. Since, the null hypothesis was accepted, there was insufficient evidence to show that the means are not equal. It can be said that the diets studied has no an effect on the serum cholesterol level in normal males.