Tikrit Journal of Administrative and Economic Sciences

The purpose of the research is to show how the method of accounting for open records can be effective The effectiveness of internal audit through activity audit and functions and operations by providing continuous exchange of information to cooperating units and coordination of actions, The importance of research is to demonstrate the role of the method by making the screening effective and contributing to the enhancement of space. In order to achieve the objectives of the research, the applicability of the method and its impact on the effectiveness of internal scrutiny were indicated Iraqi companies through identification design addressed to a group of internal auditors operating in manufacturing units Iraq .and using statistical methods that have contributed to the systematic scientific collection, accounting, compilation and presentation of results. and using statistical methods that have contributed to the systematic scientific collection, accounting, compilation and presentation of results according to method Systematic science to achieve research objectives through the use (SPSS) To highlight the positive moral impact of the use of open record accounting On an effective internal audit basis, the method of accounting for open records acts as a control tool that reduces The behavioral uncertainties inherent in long -term relationships. Most prominent recommendations should be made by members Cooperating units trust each other and disclose all information necessary to achieve relationships Strategy between cooperating units, taking action to overcome the parameters of method By encouraging cooperating units to open their records and activate the role of trust and commitment To ensure participation in the exchange of information between cooperating units.

The research aims to demonstrate the possibility of using value chain analysis information in improving logistics costs management. The application of this model to the general facility for the manufacture of medicines and medical supplies in Samarra, Iraq, according to the data of the year 2018.In order to verify the effectiveness of the model in managing logistics costs. The research found that the value chain analysis technique is characterized by the ability to provide information on activities that add value and activities that do not add value and contribute reducing the costs of logistical activities.

The research aims to use the resource consumption accounting (RCA) system in building a model for cost management of government hospitals. It was based on a basic premise that government hospital costs can be managed using (RCA). By designing a cost management system that provides appropriate metrics and indicators to measure the performance of government hospitals. The research adopted the descriptive approach and the analytical approach through the study and analysis of research and references that dealt with the accounting of resource consumption and its fields of application, and the analysis of its foundations, principles, requirements and steps for its application, to build a cost management model, applicable in government hospitals. The most important of the research concluded are: The cost management of government hospitals requires analysis of the activities of primary and intermediate health services. Planning and controlling the costs that are generated from the consumption of resources in their provision and the separation between the cost of health services and the cost of health care providing. And The resource consumption accounting system is the best method to achieve these requirements by adopting appropriate methods for tracking and allocating costs on the activities and services that consumed resources. It also depends on the elements of time and quantity to achieve greater fairness in calculating the cost of services and its application provides the appropriate information for the purposes of evaluating and controlling the performance of government hospitals by comparing the cost and quality of their services and separating the costs of the hospital’s absorptive capacity and the energy actually utilized.

Non-current assets constitute a large part of the fixed capital in the productive economic units, and these assets occupy the largest part of their statement of financial position, so the economic units applied to the International Financial Reporting Standards (IFRSs, IASs), re-evaluate their non-current assets as a whole to obtain clear and real values for its financial statements , The research aimed to demonstrate the importance of IAS16 standard and the importance of its application The research also aimed mainly to show the impact of the application of this standard on the Unified Accounting System. The importance of the research on the theoretical side is the call for the amendment of the Unified Accounting System in line with the standards of (IFRSs, IASs), in addition, the research practical part, represented in preparing a revaluation table for the non-current assets of the Northern Cement Company in accordance with IAS16 standard and showing the impact of the application of this standard on the Uniform Accounting System. The importance of the research on the theoretical side is the call for the amendment of the Uniform Accounting System in line with the standards of (IFRSs, IASs), in addition, the research practical part, represented in preparing a revaluation table for the non-current assets of the Northern Cement Company in accordance with IAS16 standard and showing the impact of the revaluation process on the final accounts Which is prepared according to the unified accounting system in addition to preparing the financial statements that the unified accounting system does not prepare.
The researchers found that the calculation of re-evaluation differences does not exist within the accounting system guide, and this can be addressed by creating new accounts based on the flexibility that the system left within its accounting guide and the creation of other financial statements The system was He does not prepare it.

Economic units in general and units with industrial activity in particular seek to make the best use of their resources and available energies to ensure the continuity of their work and maintain their market share and ability to compete. Given the importance of the resources and their relative scarcity, it has become necessary to preserve them and to efficiently and properly utilize them. Given what the reality of industry in Iraq suffers from in terms of waste of resources and energies, this study aimed to focus on the importance of resources and find ways to preserve and exploit them optimally through the use of the costing system based on performance-based activity (PFABC). This study found that the application of this system in economic units It leads to the reduction of costs through the optimal use of resources, achieving a competitive advantage and demonstrating the importance and role of this system through the information it provides on each activity of the economic unit and through controlling the cost elements and focusing on performance efficiency by measuring deviations in accordance with standards established herein. The system is for each of the activities and individually, and this system has been applied in one of the economic units in the Iraqi environment in a practical way, which is the General Company for Electrical and Electronic Industries, specifically in the Electrical Appliances Factory, the electric heater production line with a capacity of (120, 80) liters.

Joint audit emerged as a controversial event at the level of professional practice, and this controversy, in turn, moved to the academic side of audit science, Despite the collapses of major auditing offices and companies, the recent global financial crisis and the subsequent accusations of the audit profession that it was one of the main reasons for the crisis, Which led to an increase in professional and academic interest in the joint audit approach as a mechanism to restore confidence in the audit profession, In its theoretical aspect, the study sought to identify the concept and importance of joint auditing, the basic principles, and the advantages it achieves by determining the impact of joint auditing on the continuity of the work of the external auditor, In its practical part, the research relied on the positivistic approach by distributing the questionnaire electronically to a random sample consisting of (156) individuals from the account auditors in the Iraqi auditing offices and companies, and the statistical program (SPSS) was adopted in analyzing the respondents’ answers and presenting and interpreting the results of the study, The research came out with a set of conclusions and recommendations. The research concluded that there is an imperative to apply joint auditing in Iraqi companies and banks in the foreseeable future, in addition to the fact that there is a relationship and a significant impact of joint auditing on the continuity of the work of the external auditor, The research also recommended encouraging Iraqi auditing offices and companies to expand the application of joint auditing, because of this positive repercussions on them and on the audit profession as a whole, In addition to the adoption of the Iraqi Financial Supervisory Authority to add an article to the Corporate Governance Regulations for joint auditing, and it is binding on all companies whose shares are traded in the stock market.

The study aimed to try to show the reciprocal relationship between the exchange rate and the interest rate as representatives of financial liberalization and the variables of the Iraqi banking system and its reflection on the development of the efficiency of the banking sector in Iraq. Interest with some variables in the banking sector quantitatively for the period 2004-2020. The researcher used the Eviews program in the statistical analysis to test the stability of the time series, while the method of least squares (SPSS) was used to test the validity of a relationship between the dependent variables and the independent variables, given that both the exchange rate and the interest rate represent financial liberalization, financial depth, deposit index and credit size index They represent the efficiency of the banking system, and the extracted results did not justify such propositions, as it was not shown through the quantitative side that there are clear positive effects of the impact of the exchange rate and interest on the variables of the banking sector, but it was found from most models that there is no significant effect of the independent variables on the dependent variables. Finally, the study recommended that since it is not possible to be certain of the positive impact of financial liberalization on the efficiency of the banking system, the economic policy should be patient in adopting this policy, whose economic effects can negatively affect the national economy compared to the simple benefits that can be obtained by some variables of this banking system If there are benefits at all.

The research aims to test the relationship between Earnings management and the Value of Relevance of the financial information announced in the statement and to indicate the reflection of that relationship in the stock prices of a sample of industrial companies listed in the Iraqi Stock Exchange. (From the fourth Quarter of 2017 until the first semester of 2021) Where the Miller model was used to measure Earnings management, while a multiple linear regression model was adopted to measure the Value of Relevance of financial information based on the value of the coefficient of determination. Thus, the results of the research indicated the existence of low Earnings management in the researched companies the results also showed the significant effect between Earnings management and the appropriateness value of the information, which indicates the reflection of that relationship in the stock prices of the research sample companies according to the concept of market efficiency and informational asymmetry. Accordingly, the research recommends the need to increase the awareness of the financial departments of Iraqi companies of the negative effects of Earnings management practices

The research aims to get acquainted with the risks surrounding investing in the financial markets by presenting the financial and economic literature that dealt with it, as well as testing the capital assets pricing model on a sample of shares of some companies listed on the Iraq Stock Exchange, and to reveal its ability to explain changes in their market values, in terms of its potential Taking into account the peculiarity of the Iraq Stock Exchange, using the Balanced Panel Data regression methodologies represented by the Collective Regression Methodology (PRM), Static Impact (FEM) and Random Impact (REM) for a sample of companies listed on the Iraq Stock Exchange and for monthly data For the period from January 2018 to November 2019. The results revealed a medium explanatory capacity for the model.

The aim of the research is to diagnose the impact of the Corona pandemic (covid-19) on the indicators of Arab financial markets , by emphasizing the behavior of investors represented by fear and insecurity in the future in light of the pandemic due to the quarantine procedures in the Arab countries, which led to the suspension of many sectors, from During a descriptive and analytical study of daily data for four Arab financial markets for the period from 2/1/2020 to 31/12/2020, where a rise in the fear index was reached for all studied markets in the same period since the announcement of the pandemic, accompanied by a sharp decline in the general index, and was affected by The Dubai market in the pandemic is the largest among the studied markets, followed by the Egyptian Stock Exchange, then the Manama and Jordan markets, The research recommended making a reference comparison of the Corona crisis with the mortgage crisis in terms of its source and ways of spreading, the latter started from a financial market crisis to an economic crisis, while the pandemic started from a health crisis to an economic and then financial markets.

The research is based on the assumption that there is a significant and one-way effect of the explanatory and illustrative macro variables of the economy in the main and subsidiary indicators of the performance of the financial market, which includes prices, volumes and trading within a standard model that shows (exchange rate, inflation, GDP, interest rate, oil price) In the performance of Arab financial markets (market value, number of shares traded, turnover ratio) with the relative weight of each index and its components as dependent variables (approved) and for a sample consisting of seven Arab countries (UAE, Bahrain, Tunisia, Saudi Arabia, Qatar, Kuwait, Egypt) for the period (2011-2019).
To achieve this, the correlation between the studied variables was measured and the Chi-square test was used to detect the presence of anomalies in the data for the sample countries and the Shapiro-Wilk test was used to detect the normal distribution of the study variables, and the weighted least squares method (WLS) was used. The results revealed that the exchange rate variable had its opposite effect in all the approved study models, while the gross domestic product reflected its positive effect in most models, and the volume indicator is one of the most important pivotal indicators in studying the overall performance of the financial markets as it is based on the highest sub-contents, as well as Regarding the correlations with the rest of the indicators, and in light of the results, the researchers recommended the necessity of great interest on the part of investors to follow exchange rate fluctuations in order to make efficient and effective decisions and to understand the relationship more accurately between price movement and economic variables within the Arab financial markets because exchange rates are one of the investment tools that are discussed as one Options crowding out investments.

The aim of the research is to measure the causal relationship between financial flexibility with its indicators (equity multiplier, cash balance ratio, legal reserve ratio) as an explanatory variable, and banking profitability with its indicators (rate of return on equity, rate of return on assets, rate of return on deposits, rate of return on funds Available for employment) as a dependent variable, and knowing the direction of this relationship using the Granger causality test and using the statistical program (Eviews V10). The study community is represented by the Iraqi private banks, as a sample of (9) private banks listed in the Iraqi Stock Exchange were selected for their contribution to achieving economic development. The study concluded that there is a reciprocal causal relationship between financial flexibility and banking profitability. The study also found a significant effect of financial flexibility on banking profitability. The study presented a number of proposals, the most important of which is that the Iraqi private banks, the study sample, should work according to a high level of financial flexibility due to the multiple advantages of that flexibility, including increasing the ability to compete and raising the level of performance in its various aspects, which is reflected positively on achieving its main objective.

The study aims to reveal the measurement of the role of the universal banking strategy in improving the financial performance in the Rafidain and Al-Rasheed Banks, the Basra branch, through an analytical study of the opinions of a random sample of the aforementioned bank employees, to determine the employees’ perceptions in applying the universal banking strategy in these banks, and their ability to provide Its requirements and its relationship to improving financial performance. In order to achieve these goals, a hypothetical model has been formulated that expresses the logical relationships between the variables of the study. The Universal banking strategy is considered an independent variable that affects financial performance as a dependent variable. Relying on the descriptive analytical approach, a questionnaire was arranged to collect the data, and the study community was actually targeted through a sample of employees of the Rafidain and Al-Rasheed Banks, Basra branch, and using a simple random sample method, 350 questionnaires were distributed, and the number of retrieved questionnaires was (312) forms. As for the valid for statistical analysis, it was (270) questionnaire forms, with a response rate of 77 (7%), and the statistical program (SPSS v.23) was relied on for the purpose of data analysis.
The study came out with results about the existence of a significant influencing relationship between the universal banking strategy and financial performance, because it has a banking strategy and activities that positively affect the work of banks and raise their level of performance in a way that enables them to achieve higher profits and lower risks.

The research aims to find the relationship and the impact of profit retention on the market value of companies, as business companies consider profit retention as an integral part of the company's strategy. When a company makes a profit, it needs to decide what to do with it. They can either retain profits in the company, or distribute the money to shareholders in the form of dividends. The importance of the research stems from achieving the main objective of the study, which is to show the effect of retaining profits on the market value of the company. Given the importance of the impact of profit retention on the value of the company, decision-making and its impact on the company in general and the value of the company in particular, the research problem arose in the extent of the impact of profit retention on the value of the company, and is there a discrepancy in profit retention in the value of the company between one company and another?
In order to achieve the objectives of the research and test its hypotheses and verify their validity, the descriptive analytical approach was adopted based on the theories and empirical financial studies that dealt with the subject of the study and the analytical approach based on the statistical tools represented by the Multiple Linear Regression Model, the Simple Linear Regression Model, the Simple Linear Regression Model (t) t-test (F) F-test Coefficient of Determination (R2): Coefficient of Determination Used to indicate the explanatory power of a regression model Pearson Correlation Coefficient (r) A measure of the relationship or correlation between each of the dividend or holding indicators Indicate the value of the company, Unit Root Test. The research reached many conclusions, the most important of which was that the three profit retention indicators combined (profit retention ratio, profit retention growth rate, profit retention ratio to earnings per share) have a significant impact on the value of the company and contribute by (90%) to the changes that occur in the value of the company. company. The results also showed that there is a clear discrepancy in the effect of profit retention indicators on the value of industrial companies. The research recommended a set of recommendations, the most important of which falls on the industrial companies listed in the Iraq Stock Exchange and represented by the financial management of these companies, a great work in order to develop procedures that allow investors to see the retention of profits, that there should be a clear standard for the company to provide to shareholders in order to take the decision of detention so that there is Inform the shareholders. Where the research sample represents the industrial companies listed in the Iraq Stock Exchange and consisting of (5) companies from the industrial sector during the period 2007 - 2020.

Increasing customer satisfaction and obtaining a greater share in the market and achieving profitability requires eliminating the conflict between quality and low cost and delivering on time, and it is to prevent errors or defects in outputs, and this is what the globalization of markets and economic openness have imposed. Thus, the current study aims to strengthen the theoretical framework of the quality circles technology and the integrated assessment of each of the defects and their costs through the use of one of the quality loops tools represented by checklists to detect defects and know their causes, as well as determine the relationship between the defects of the independent variable and the repair costs of the dependent variable. Eviwes to analyze the effect of special results of safety defects, stopping, performance and appearance on repair costs, and the approach to complete the research. Case study methodology, choosing a good production line as an area of study - Saloon car production plant.
The research found that the most influential reason for the low level of product quality and the consequent high costs of internal failure represented by the costs of repair is an increase in costs due to labor, as the percentage of workers' contribution to the occurrence of defects reached 50% of the total defects, as for work methods and product components And the body, machinery and equipment, their contribution amounted to 25%, 22%, and 3%, respectively. The results of the integration test also confirmed that there is no long-term equilibrium relationship between defects and repair costs, and this requires that the product is not accepted with any degree of deficiency.

Green manufacturing is one of the concepts that was focused on in the last ten years, for its big role in maintaining the environment and society. The societies want it to maintain the material environment recources are very important for human and climate. Therefor this research aims at explaining the ability of information technology components in the enhancing of green manufacturing. The research choose the Northern Assistance company of Cement in Mosul to be the place of application, the research problem focused on that company need to focused on the green manufacturing in its processes as its focus on the ICT ingredients, and the main goal is to find the extent of using the ingredients of ICT in the green manufacturing, the research comes up with a number of conclusions; The most important one was using the ICT components will improve the processes of the green manufacturing in the company. According to that a group of important recommendations have been proposed; The most important one was that there must be a unite or department in the company specialized in using the ICT in enhancing of green productive processes in it.

The current research aimed to identify the reality of managerial innovation in the general directorate of education in Nineveh governorate by measuring the degree of availability the dimensions in the researched field, and aiming to achieve the goal above, the hypothesis was formulated which was conquered for test to ensure its validity, the study sample consisted of (45) human resource, (50) questionnaires were distributed and (45) validity retrieved for analysis, I used the statistical program (SPSS. V.25), as well as a set of statistical tools, including frequency distributions, percentages, arithmetic means, standard deviations, and hypothetical mean to display and analyze the results, and the research reached a number of conclusions, the most important of which is the availability of dimensions of managerial innovation in the field researched, and the research presented a set of recommendations including working to provide an appropriate innovation climate by allocating a division that responsible for supporting and encouraging the personnel by taking their ideas and proposals and studying the possibility of their application on the ground.

The study aimed to know the role of participatory leadership by removing it (delegating authority, participation in decision-making, human relations) in improving human resource management practices by removing it (recruitment and appointment, compensation, training and development). The study took the University of Tikrit as a field for study through a random sample of workers in the human resources units in the university under study, which amounted to (77 individuals) distributed among the different faculties at the University of Tikrit. The researcher used statistical methods to describe the opinions of the study sample about the elements of participatory leadership and human resource management practices through statistical measures (arithmetic mean, standard deviation and "t" test), as well as (the Correlation Matrix) to test the study's hypotheses and test the relationship between independent variables and the dimensions of the dependent variable. The results of the study showed the validity of the main hypothesis of the study, which states that there is a positive moral effect of participatory leadership on improving human resource management practices. Finally, the study recommended that the university, through the development and education centers at the university, establish workshops and design training programs for leaders that help them develop subordinate participation in power and decision-making because this leadership style is of great importance and according to the results of the current study, it contributes to improving human resource management practices.

The main objective of the study is to verify the possibility of establishing smart organizations based on their foundations in some faculties of Tikrit University. A questionnaire on a number of administrative leaders and workers in the faculties of the study sample, and data analysis of the forms using the statistical program (SPSS.26). In light of the results of the analysis, the study reached a number of conclusions represented that the faculties, the sample of the study, believe in teamwork in order to achieve excellence in performance at all levels. The study also found the weak interest of those colleges in continuing education for workers, which negatively affects the smart work pattern. Based on the conclusions, the researcher made several proposals represented in the necessity of paying attention to environmental analysis in the colleges of the study sample to identify the strengths, weaknesses, opportunities and threats in order to have an effective impact on understanding the environment in the smart organization in order to achieve the objectives of the colleges sample of the study.

The two topics of marketing knowledge and strategic renewal at the international level are receiving increasing attention due to their being important and contemporary topics, which have a significant impact on the existence and future of organizations. The research aims at diagnosing the nature of the impact of marketing knowledge on the paths of strategic renewal in the Iraqi environment (State Organization for Marketing of Oil (SOMO)). In order to achieve hypotheses tests, the field study was used and applied to a sample of (50) departments managers, division officials and administrators in public relations. The data was collected through the questionnaire as a main tool for the research, and several of statistical methods were used to process the data, including: arithmetic mean, standard deviation, and simple regression coefficient. The most prominent results of the research were the existence of an Impact of relationship of marketing knowledge in the paths of strategic renewal, and that there is a validation of the effect model for research. The study concluded with a set of recommendations, the most important of which was the necessity of investing in marketing knowledge, sustaining it and developing it, especially at the international level, to maximize the added value to influence the paths of strategic renewal, and the need for the company’s management to employ the dimensions of marketing knowledge (implicit and explicit) with an integrative prospective more than activating it individually to promote strategic renewal.

This research seeks to employ the value stream map to achieve lean production in the service business environment. The Imam Al-Kazimin Hospital (peace be upon him) was chosen as the organization most closely related to the lives of individuals, which contributes to providing better health services to patients. The research problem was the lack of services provided to patients, as the patient is forced to wait for long times to conduct examination and analyzes, as well as the presence of bottlenecks in many stages of service provision due to the large numbers of patients. The importance of the research is highlighted by the importance of the research variables, which dealt with the value stream map in identifying, removing and excluding all activities that do not add value when providing service to patients in the hospital. The research adopted the case study approach through comprehensive, objective and realistic analysis in analyzing the results using a set of quantitative methods (total value addition time, total time not adding value, waiting time, service efficiency). The research has reached a set of conclusions, the most important of which is the value stream map is an essential means for adopting the concept of lean production for its ability to identify losses and waste times, as well as identify activities that do not add value and develop appropriate solutions. While the most important recommendations reached by the research is the need to set up a special laboratory for the ward to conduct pathological analyzes of the auditors and prepare all medical supplies and treatment for injured patients.

The study aimed to know the impact of the strategic mind of leaders in making strategic decisions at the University of Tikrit, and to achieve this goal, the researchers used the analytical Approach to analyze the data collected by the questionnaire, which is the main tool of the study. The study population was represented by all the deans and heads of departments at the University of Tikrit, who numbered (130) individuals. A sample of (97) individuals was drawn from them, and the questionnaire was distributed to them using a non-random sampling method (intentional). (93) valid questionnaires were retrieved for analysis and based on structural equation modeling by the partial squares method (SEM: PLS3).
The study concluded that the strategic mind of the leaders at the University of Tikrit contributes constructively to the decision-making, and accordingly the study proposes the development of the systemic thinking of the leaders so that they can reformulate all the decisions that are taken and are thus reflected on the effectiveness of the strategic decisions in the studied university.

This paper aims to identify the effect of adopting wise leadership in enhancing the learning processes of virtual teams. To achieve this, the contemporary literature that supports the relationship between the study variables in the context of the six-capabilities of wise leader and the five-processes of team learning was explored. Studies and research were collected from Scopus and Clarivate databases using a simple query on study variables. Contemporary literature of these studies and research has shown that there is a continuous increase in organizations’ interest in the behaviors of their leaders towards working subordinates with more transparent and positive leadership approaches to support the conditions of global virtual work, especially in the context of the (COVID-19) pandemic and its aftermath. The paper recommends the necessity of adopting wise leadership capabilities as criteria for selecting team leaders in our institutions. In addition, the need to formulate work training programs on wise leadership, its capabilities, and behaviors related to its activation in those institutions to support the work of virtual teams.

The current research seeks to determine the role of the characteristics of the outputs of the management information system in managing the supply chain in the Badush cement plant/expansion?
The research aims to provide a theoretical and practical framework that works on linking the research variables (characteristics of the outputs of the management information system, management of the supply chain). Through a descriptive and analytical approach, the Badush Cement Laboratory/Expansion was selected as a research community for the availability of a number of research variables, while a random sample of employees and workers was selected as a research sample, and accordingly the research relied on the questionnaire as a main tool for obtaining information, as well as using a number of One of the statistical methods for testing hypotheses through a statistical program (IBM SPSS Statistics20) This research has reached a number of conclusions, the most prominent of which is the existence of a significant relationship between the two variables of the research in addition to a significant effect of the characteristics of the outputs of the information system supply chain management. The research presented a number of proposals, the most important of which is the need to pay attention to the characteristics of the outputs of the management information system in general and the management of the supply chain in particular, in line with the regulations, laws and instructions for the purpose of advancing the work of the laboratory in question, and working on scheduling the distribution process in line with market requirements and providing sufficient quantity and good quality of the product.

The current study aimed to identify the role of organizational learning in enhancing the benefits of e-management applications, For the purpose of showing the relationships tested in the study, a hypothetical model was built and supported by the literature that dealt with the relationship between organizational learning and e- management. The model focused on the effect of organizational learning on the benefits of applying electronic management (at the macro level for both dimensions), as well as on the impact of organizational learning (at the macro level) on the benefits of applying electronic management (at the micro level). The sample of the study included (523) employees of the Employees of the High Electoral Commission/Nineveh Office, and a questionnaire was built based on previous studies as a data collection tool distributed electronically. Six main hypotheses and four sub-hypotheses emerged from the study using the structural equation modeling method, and the statistical results showed a significant effect of organizational learning on the benefits of electronic management applications at the macro level, and the presence of a significant effect of organizational learning at the total level in the benefits of applying electronic management at the micro level, The study recommends the need to adopt the issue of organizational learning in the Electoral Commission in all its dimensions, and this enhances the benefits of electronic management applications in elections.

The current study sought to explore the concept of psychological capital (PsyCap) and its four dimensions represented by (self-efficacy, optimism, hope, and resiliency) as an independent variable, and its role on and supporting soft skills represented by (communication skill, teamwork skill, crises management skill, and negotiation skill) Some of the teachers working at the University of Mosul. The problem of the study was set through a number of questions, the most important of them was: what is the impact of the psychological capital on soft skills?
A set of main and sub-hypotheses was formulated to achieve the objectives of the study, and a survey method was employed as its approach. The field aspect of study covered eight humanity science colleges from the University of Mosul while a random sample of (350) individuals was intentionally selected from these colleges. A questionnaire form was distributed to the sample of the study as the main tool in collecting study data in a manner consistent with the nature of the trends of the study objectives and the contents of its hypotheses. In analyzing the data, The (Amos).
Stemming from the statistical analysis, many results were reached, the most important of which was that there is an effect of psychological capital on soft skills in terms of its dimensions, and that the relationships between the variables in general were positive and significant. The dimension of resiliency was the most important dimension of psychological capital among the college teacher of the University of Mosul. Based on the results, the researcher recommends a set of recommendations, the most important of which was to support the psychological capital variables among employees at the University of Mosul, in order to raise the level of their skills and capabilities at work.

The research aims to identify the impact of strategic partnerships in enhancing Organizational ambidexterity., and to demonstrate the possibility of Mosul University to achieve knowledge exploration and knowledge exploitation as they are two dimensions of Organizational ambidexterity., and in light of the University of Mosul’s endeavor to enter into strategic partnerships that enable it to acquire new knowledge or refine existing knowledge and then reach the ingenious approach The researcher relied on the analytical descriptive approach, and then distributed the questionnaire to a sample of the administrative leaders at the University of Mosul, which represents the study community, which numbered (174) individuals. The mechanism of the researchers is the presence of a direct and at the total level of strategic partnerships impact on Organizational ambidexterity., and the presence of a positive impact of strategic partnerships on organizational exploitation, and the presence of a positive impact of strategic partnerships in promoting knowledge exploration, and the research presents a number of recommendations, the most important of which is directing the attention of the leaders of the University of Mosul towards the importance of the issue of strategic partnerships And the necessity for the leaders of the University of Mosul to focus on activating the concept of ingenuity organizational structure in the university and its great benefits by entering into long-term cooperative and participatory relationships.

International tourism in Jordan has witnessed tremendous growth and development at the present time, as it has become one of the most prominent phenomena and features of economic sectors at the global level and occupied a prominent position within the economies of most developing as well as developed countries through its direct and indirect impact on many joints and various economic, social and cultural activities through Its revenues, which are an important economic resource. The research problem starts by asking about the possibility of the impact of international tourism revenues on unemployment rates in Jordan for the period (2000-2018), as a result of the research assumption that international tourism revenues in Jordan may actually contribute to reviving the Jordanian economy by positively affecting unemployment rates. In Jordan, as one of the pillars of the tourism sector, which occupies an important position among the rest of the Jordanian economy, in terms of the volume of revenues generated from it and the hard currencies that accompany it, as it is one of the main sources of diversification of sources of income. Between research variables, as indicated by the outputs of the estimated standard model, there is an adverse and significant effect between international tourism revenues and unemployment rates in Jordan, and this is consistent with the research hypothesis and the economic hypothesis in general.

The aim of this research is to provide a clear holistic picture of theoretical frameworks and empirical studies that have attempted to analyze and explain the mechanism and channels of impact that Remittances in Economic Growth. In addition, building an objective Empirical model that can clarify the nature, value, and direction of this effect. the methodology of autoregressive distributed lag (ARDL), and unconstrained error correction model (UECM/ (were used for Algeria the period (1970-2019).
The results showed a positive and significant effect of external transfers and foreign direct investment on economic growth, while the effect was negative and insignificant for total domestic savings on economic growth. This pushes towards the possibility of adopting external remittances as one of the variables that enhance economic growth in Algeria.

The research deals with the topic of measuring and analyzing the relationship between global warming and economic growth in Iraq for the period (1988-2018), as many recent studies have shown that there is an effect and a reciprocal relationship between climate change and economic growth that varies according to the nature of the economic system of each country. In light of that, this research came to examine this relationship. As it turns out that there is an effect of global warming on economic growth in Iraq, in contrast to what was expected from the fact that global warming exerts a negative impact on economic growth. The economic measurement was used by adopting the Autoregressive Vector Model (VAR) to measure and analyze the relationship between the research variables.
The research reached a number of conclusions, the most important of which is that there is no long-term equilibrium relationship between the variables of the research, and that the continued dependence on oil in the country and the absence of a real economic diversification policy, will contribute to exacerbating the problem of global warming in Iraq. As for the most prominent recommendations that came in the research, it is the need to increase attention to the issue of global warming, as it is the most common phenomenon in the Arab region in general and Iraq in particular.

The current research aims to study the reality of the state of the Iraqi economy through the general budget, which includes both public revenues and public expenditures, and ways to exit from the rentier feature by relying heavily on oil revenues, through following the policy of economic diversification and activating non-oil revenues by activating and developing sectors Agriculture, industry and the service sector, as well as the involvement of the private sector side by side with the public sector. The researcher used the descriptive analytical method to deal with information and data related to the subject of the research over a specific period of time (2004-2020), and using local, Arab and international reports issued by the United Nations and the World Bank and surveys of the Iraqi Ministry of Planning-the Central Statistical Organization and the Ministry of Finance - the Budget Department and previous studies related relevance.

The study aims to measure the relationship between the changes in the total productivity of private banks in Iraq and the development of their employees. Considering that human capital is one of the most important elements of production in the banking system, and the development of the bank's performance depends largely on the quality and productivity of its employees. The sample consisted of (15) private banks for the period (2014-2018), using the data envelopment analysis (DEA) method to obtain the Malmquist index to measure the total productivity of the sample banks in the first stage. In the second stage, then using (Panel Data) for (75) observation, for measure the relationship between the Malmquist productivity index and its main components as dependent variables, and the employee development index, which represents both local and external training and the level of education for employees as independent variables. The study produced several results, the most important of which is that the total productivity of the sample banks fluctuated during the study period, as well as the absence of a relationship between productivity changes of the sample banks and the indicator of employee development in the same banks.

The research aims to measure the impact of each of the market skimming strategy, market leadership, and market penetration on the organizational reputation practices represented by (performance, customer attractiveness, social responsibility, and product quality(,The diagnosis of any of them is of interest to the General Company for Food Products, as the research problem was that the researched company suffers from its weak ability to implement part of the pricing strategies in its work and this is reflected in its reputation in the market, and the questionnaire was distributed to an intentional sample of (30) managers and officials in the company The research, and the reality of the research variables were analyzed and diagnosed, depending on the ready-made statistical program (SPSS) and the use of the (EXCEL) program.
The research found that the market penetration strategy did not achieve a correlation and impact with the variable of organizational reputation and its dimensions, and the reason for this may be that the company does not work to reduce the prices of its slow-moving products, which recommends that the company's attention be directed towards this strategy by presenting Discounts for products, offers and free gifts to increase their sales and penetrate the market by distinguishing their prices.

The economic development in Singapore requires an effective government mechanism in all economic policies, including monetary and taking measures commensurate with Singapore's economy in order to promote industrial growth. This study attempts to clarify the relationship between monetary variables represented by the broad money supply, the exchange rate and the real interest rate as independent variables, and industrial growth as a dependent variable. The research was based on the hypothesis that monetary policy has a positive impact on industrial growth, the results indicated that the full logarithmic function is the best among other models, The aim of the study was to measure and analyze the impact of monetary variables on industrial growth in Singapore during the period (1985-2020) using the statistical software (Eviwes10), to analyze these variables, and through the results of joint integration using the ARDAL test, the research found that there is a long-term equilibrium relationship between monetary policy variables and industrial growth, and this means that monetary variables affect industrial growth in the long term and that there is a short-term response to these variables in growth, and that there is a significant effect of the exchange rate and the real interest rate on industrial growth, and an insignificant effect of the broad money supply variable on growth The research presented a set of recommendations, the most important of which were: It is possible to take a set of measures by the monetary authority in monetary policy tools and harmonize them, and then integrate those measures in the short and long term in order to promote industrial growth, and follow active industrial development strategies such as encouraging foreign investment and achieving employment Complete reduction of taxes and the elimination of financial corruption.