Tikrit Journal of Administrative and Economic Sciences

This study aims to deliver valuable information as a result of analyzing the traditional system with the modern approaches in this study. It is noted in most recent studies related to modern methods of cost and management accounting that they seem to address the deficiencies and criticisms directed at the traditional system in cost and administrative accounting, but rarely do we find the details and components of this deficiency and shortcoming. According to our study, a statement of the shortcomings of the traditional system and comparing them with modern methods included in this study and show the advantages of applying each method so that the departments of industrial companies have information and conviction and create awareness of costs that encourage them to follow and use the modern entrances, knowing that our study could not absorb all the entrances due to the large number and capacity despite the importance, but the study was able to formulate Unified information (as an information complex) is the result of comparison and analysis with the traditional approach, but there remains an important question that needs extensive studies in the future, which is why it is not possible to formulate a specific approach or mix and unify the approaches to radically address the shortcomings and deficits of the traditional approach. The study reached conclusions related to each entrance as a result of the analysis and critical study. The study also concluded to compile a unified comparative analysis between the modern entrances combined with the traditional system with the aim of increasing cost awareness and generating conviction among the managements of industrial companies for the applications of modern entrances because of their benefits and privileges.

The research aims to achieve several goals, the most important of which is show the effect of applying Islamic auditing standards and their role in developing external Lawful auditing in Islamic banks. The research concludes several results, the most important of which is that the Central Bank of Iraq’s do not keep pace with the new standards issued by (AAOIFI) through producing specific instructions that obligate Iraqi Islamic banks to implement these standards, specially Audit Standard No. (6) (External Lawful Audit) and Governance Standard No. (11) (Internal Lawful Audit). The thing which contributes in assisting and supporting Lawful auditing, whether internal or external, and practicing the profession of external Lawful audit by an auditor or an external financial auditor who has experience in Islamic banking without having a precise specialization as a Lawful auditor. The research gives some recommendations, the most important of which is that universities should take their role in providing the requirements of Islamic banks from the competent cadres and support the special curricula. Moreover, the Association of Chartered Accountants in Iraq should also add the requirement of a Lawful audit certificate to practice the profession of Lawful audit in Islamic banks, and try to establish Lawful audit offices that should be independent as is the case in auditing offices.

The study aims to clarify the knowledge bases of green product life cycle costing Technique and how to measure the costs of green product life cycle activities and to clarify the role played by green product life cycle costing technique in enhancing the competitive advantage of economic units. The researchers reached a set of conclusions, the most important of which is that the benefit of the green product goes beyond reducing the impact on the environment, but rather reduces the consumption of rare resources and that there are a number of contemporary cost management techniques that can integrate with the green product life cycle costing, including the green target costing, green value chain, green kaizen, the researchers also found that each phase of the life cycle of the green product has a certain role in achieving competitive advantage. Based on the results that have been reached, the researchers recommend the need to provide support to economic units in order to green their products and the need to pay more attention to recycling operations, and to pay more attention to the planning and design phases of the green product because it represents the cornerstone of achieving competitive advantage.

The research deals with the tax accounting process considering the digital economy environment by highlighting the concept of digital tax and its characteristics and the impact of the digital economy environment on the structure of the tax system. As well as the impact of the digital economy environment on the structure of the tax system, as well as the impact of digital platforms on the tax system, the most important challenges facing taxation on the digital economy, treatments, and solutions to the problems of taxing digital transactions, and then the requirements of tax accounting in the digital environment. The research reached several conclusions, the most important of which are that Digital platforms affect the tax system and tax treatment due to work without a tangible physical presence, heavy reliance on intangible assets, dependence on big data, active user participation in value creation and others, and there are many challenges and problems facing taxation on digital transactions, the most important of which is the difficulty of determining jurisdiction Taxation, the ease of profit transfer, and the ambiguity of the digital economy The research reached a set of recommendations, the most prominent of which is encouraging digital companies to comply with tax through flexible systems and tax payment methods by adopting installment payments, following up on the commitment of these companies and providing full support by the authorities related to the transactions of digital companies, such as media and communications bodies, banks and regulatory authorities, to enable tax management of subjecting digital companies to tax compliance.

The research aims to present the challenges and obstacles that faced the application of the International Financial Reporting Standard IFRS 16 "Lease Contracts", especially with regard to addressing the change in payments resulting from the spread of (Covid-19), and for the purpose of achieving the goal of the research, the researchers relied on the inductive approach using the descriptive method through dependence. On what is available from Arab and foreign sources, as well as on the deductive approach by relying on the analytical method by analyzing the results of a questionnaire that was distributed to a sample of academics and professionals using the statistical program SPSS, and the research concluded that the spread of (Covid-19) as an epidemic And a global pandemic created a complexity in the application of IFRS 16 requirements, and the researchers recommended exempting tenants from assessing changes in payments resulting from the (Covid-19) pandemic, as it was an amendment to the lease contract, according to the proposal of the International Accounting Standards Board.

The joint audit represents an advanced stage of the distinct professional relationship that must prevail between the external audit offices after the great developments towards the alliance and merger of international companies in various economic activities,The audit offices, aware of the size of the responsibility placed on their shoulders and in their attempt to give credibility and confidence to the audited financial statements and thus the possibility of making rational decisions by the users of those lists, resort to finding work formulas that achieve their objectives. The financial unit of the economic unit and submit a joint report to express an opinion to the owners ,The research dealt with a presentation of the concept and importance of joint auditing, the stages of its application, and the experiences of countries in applying joint auditing, whether obligatory or optional And clarifying the role of the regulatory authorities, including the accounting organizations and bodies, by determining the impact of joint auditing on the qualifications and professional experience of the auditor, as it is one of the modern topics that have recently been of great interest, The study was strengthened by raising a set of questions that were answered by a group of independent auditors in Iraq, through which it was concluded that there is an imperative to apply joint auditing in Iraqi companies and banks in the foreseeable future In addition, there is a relationship and a significant impact of joint auditing on the qualifications and professional experience of the external auditor, And the research found that encouraging Iraqi auditing offices to expand the application of joint auditing because of its positive repercussions on them and on the audit profession as a whole.

This study aims to identify the nature of the relationship between dual leadership and the future of organizations through the modified role of governance (the board of directors). It also aims to determine the extent of the impact of dual leadership on the future of organizations and define the modified role of corporate governance by adjusting the strength of the relationship and not its direction. To achieve the goal of the research, the researcher resorted to the descriptive analytical approach to collect data through the questionnaire, which is the main tool for the study, as well as analyzing these data through a set of statistical methods (SPSS) and (SMART-PLS). The study was applied in the field of private banks operating in Iraq, the city of Baghdad in particular. Six private banks were selected, namely the International Development Bank, Babel Bank, Gulf Commercial Bank, Trans-Iraq Bank, Trade Bank of Iraq and Union Bank of Iraq. The study population composed of department directors, assistant directors, division directors, and unit directors who were (160) individuals. A non-random sample (intentional) was drawn from them according to the equation (Green, 1990) to be represented by (114) individuals. A questionnaire was distributed to them, and 105 forms was retrieved. (97) Of which were valid for analysis.
The study concludes that dual leadership has a significant effect on the future of organizations, but the strength of this influence increases by adjusting the strength of the relationship practiced by governance (the board of directors). The study recommends separating the executive management from the board of directors in order to modify the direction of the relationship and not just its strength.

The research sought to verify the measurement of the availability of some requirements of the international standard (ISO21001:2018) represented by (Visionary leadership, integration of teachers, management of the educational process, continuous improvement, social responsibility towards teachers) in some faculties of the University of Kirkuk, as the research sample included the staff Teaching in the faculties of (administration and economics, law, engineering, education for the humanities as well as science), whose number is (200) teachers, who were distributed the forms to, and they retrieved (125) valid for statistical analysis, and the researchers adopted the descriptive analytical approach in preparing both sides of theoretical and field research, The researchers used the design and preparation of these forms on the Google Forms platform, while they were distributed through the electronic communication application WhatsApp) due to the (COVID 19) pandemic, and the research hypothesis was tested by relying on arithmetic means and standard deviations in addition to the (t) test, and this research concluded To an important result represented in the availability of those requirements in these colleges from the point of view of the respondents. research aims.

Objective: To determine the correlation between strategic alignment and digital strategy and the supposed impact of strategic alignment in enhancing the digital strategy.
Methodology and design: The research aims to know the impact of strategic alignment in enhancing the digital strategy, an analytical study of the opinions of a sample of members of the examination committees based on electronic exams at the University of Tikrit, and the research problem was identified in knowing the effect of strategic alignment in enhancing the digital strategy, and based on that, a design was designed The hypothesis of the research to clarify the relationship between the research variables, and the questionnaire was used as a tool in collecting research data, and the research adopted the descriptive analytical approach in its procedures, and (120) questionnaires were distributed in electronic form to a sample of members of the examination committees based on electronic exams at Tikrit University, and Data analysis using (SPSS V.18)
Results: Among the most important findings of the research: There is a significant effect of strategic alignment in promoting the digital strategy at Tikrit University.

The research aims to highlight the fact that quality, management and continuous improvement have tools that will enable the service organization to reduce waste in all that surrounds the service of resources and address the problems of poor availability of appropriate technical competence in the provision of tourism services, poor aesthetic front line of material resources and service providers, and addressing the problem of overlap Between organizational functions and the problem of imbalance between them prevents the organization's ability to achieve sustainability in the market and compete based on quality management on an ongoing basis. The research is considered a scientific addition in the field of total quality management in general, as the research started from the question: How can sustainable quality be developed in the tourism organization? Assuming that functional and technical quality is the basis for that development. The current research used a questionnaire that was distributed to 67 of the visitors to the surveyed tourist organization, as they are more knowledgeable than others about the dimensions of the current research through the details of the questions asked.
The research came to the conclusion that the aesthetic component of the material and human resources in particular the front-line staff in the tourism organization, the aesthetic components of gardens and places to sit, the availability of water engineering, and the availability of modern games, have a relative importance in the decision to build a competitive advantage in tourism organizations. The research also reached a number of proposals, the most prominent of which is to support personal selling programs, since services in general and tourism in particular depend on the human resource by introducing workers to training programs on tourism activity and the art of dealing to form the loyalty of beneficiaries to the complex and to gain customers for its services.

The aim of the research is to build a perception of the pioneering orientation of educational organizations through marketing educational services to the student community and building the continuous interactive capacity between the faculty and the student group in light of recent developments in the field of education and what resulted in continuing to learn and reach excellence for this orientation, and the study resulted To raise a number of questions, including:
1. Is there a correlation relationship between the variable and dimensions of the entrepreneurial orientation and the variable and dimensions of marketing educational services in the researched organization?
2. Is there an impact relationship between the entrepreneurial orientation variable and the variable of marketing educational services in the research organization?
The University of Mosul was chosen to be a research community. As for the study sample, it was the faculty members whom the researchers were able to reach and distribute the questionnaire forms to them, which numbered (193) individuals, and these forms were analyzed with a number of statistical tools within the software package (SPSS V24). The research came out with a set of conclusions, the most important of which are: The results of testing the second main hypothesis and its subsidiaries showed a high impact between the current research variables, and this represents the ability of the researched organizations to communicate their ideas to society by adopting them to market their educational services, and all of this reinforces what was reached in the results of the first main hypothesis. In light of this, the researchers presented a set of proposals that are consistent with the conclusions that have been reached.

The current research aims to analyze the gap between the actual reality of the Central Bank of Iraq, the Mosul branch, and the requirements of th international standard for business continuity management system. Where the research problem was embodied in the lack of all material capabilities in the Central Bank of Iraq to implement the specification, The Bank also relies on its business continuity and risk management policy based on expertise and information only and not according to the requirements of the provisions of the International Standard for Business Continuity Management System (ISO22301:2019). The checklist was used in the study, which was prepared by the International Organization for Standardization (ISO), and the number of questions was (220) distributed among (7) lists representing the main and sub-items of the specification. On the extent of the difference and conformity with the requirements of the specification.

The research aims to determine the role of the dimensions of flexible leadership represented by (proactive adaptation, activation of organizational resources, dealing with ambiguity, acceptance of change, agility) in the possibility of strategic implementation represented by (organic organizational structure, systems, skills, culture and shared values, employment), the statistical program (SPSS) was approved for the purpose of data analysis by distributing, through several descriptive and analytical statistical methods, (110) questionnaires to a sample of administrative leaders at the Northern Technical University and its formations in Nineveh Governorate, and (100) questionnaires were retrieved, and a set of conclusions and suggestions were presented that serve the research.

The current study seeks to determine the role of organizational exploration in the possibility of establishing a multi-agent system in the General Company for Iraqi Cement/Northern Cement Company in order to establish a sophisticated industrial environment capable of providing products that meet the market needs in terms of quality and cost on the one hand, and securing a competitive advantage that secures the company’s superiority over competitors from On the other hand, by promoting exploratory activities and searching for new competitive methods, such as relying on modern production systems that contribute to reducing costs and improving quality, including the Multi-Agent System (MAS), The research problem started from the following questions:
1. What is the extent of knowledge of the managers in the company under study about the concept of organizational exploration and the multi-agent system and its applications?
2. What is the nature of the correlation and between organizational exploration and the applications of the multi-agent system?
3. What is the nature of the influence relationships between organizational exploration and the applications of the multi-agent system?
The research reached a set of conclusions, the most important of which are:
1. There is great importance for organizational exploration and applications of the multi-agent system in the company under study.
2. There is a significant correlation between organizational exploration and the applications of the multi-agent system.
In light of the previous conclusions, a number of proposals were presented, perhaps the most prominent of which are:
1. Increasing the interest of the company under study in organizational exploration and keenness to practice its activities such as searching for new opportunities and developing innovative products that enhance the company's competitive position.
2. Increasing the interest of the management of the company under discussion in the applications of the multi-agent system, such as automation, computer networks and smart grids

The research aims to show the extent of the influence of entrepreneurial mindset traits in strategic niche management, as well as answering the questions that were raised in the research problem. The descriptive analytical approach was adopted, and the research was applied in the Training and Development Department, one of the formations of the presidency of ministers. The research community was represented by (406) individuals divided into nine sections, and (220) questionnaires were distributed and (203) were retrieved from them. The research concluded that there is a significant relationship between the personality traits of the entrepreneurial mindset and the strategic niche management. The research suggested several recommendations, the most important of which are: Holding courses and seminars for preparing people with an entrepreneurial mindset, and the necessity of using job rotation for department managers and division heads to enhance the acquired traits and learn new intellectual skills.

The research aims to diagnose the possibility of applying and analyzing the relationship between network analyses for project management using the (Kano) model in the General Company for Food Industries/Abu Ghraib Dairy Factories, in addition to studying and analyzing the possibility of providing the appropriate environment for this by looking at the possibilities available to the research sample. Nevertheless, the importance of the research is embodied by recognizing the role played by the network analysis method in making decisions and directing the organization towards using one of the total quality tools when designing the product, especially the (Kano) model. The research problem was also determined from the weak interest of the Food Industries Company/Abu Ghraib Dairy Factories to listen to the customer’s voice, needs, and specifications that he focuses on when designing the product, , this is due to the lack of classification of these requirements and the knowledge of their acceptance by customers, which led to the loss of a lot of time and specific cost, as the kano model was used to classify those requirements and use the network analysis method to find out the acceptability of those requirements. The research sample was chosen as agents and distributors of Abu Ghraib dairy factories for the purpose of applying the checklist that was prepared as a research method (case study) and the data were analyzed for the purpose of coming up with a set of results. The research reached the most important results, which is that the application of the integration between the Kano model and the network analysis method presents an excellent scientific and practical approach that delivers accurate results in determining the acceptability of requirements and their classification. However, this is what Abu Ghraib dairy factories need to increasing their customers, as they will contribute to the development of their products through their specifications that meet and exceed the expectations of their customers, in addition to the fact that dairy factories need to pay attention to simplifying procedures, reconsidering the current structure, eliminating the existing routine, adopting analysis of operations and making a greater effort to develop strategic plans which are objective and appropriate to the economic reality of Iraq.

The research seeks to ascertain the extent to which the strategic challenges of digital transformation contribute to the difficulty of digitizing financial services, and to identify ways to confront them strategically, including his problem focused on Do the strategic challenges of digital transformation contribute to the difficulty of digitizing financial services? What are the ways to confront it strategically? The research is based on hypotheses looking at the correlation and influence between the strategic challenges of digital transformation and the difficulty of digitizing financial services in the banking sector. The questionnaire was used in collecting data as it is more in line with the nature of the research, and it was analyzed with a package (spss.ver-20), and it reached several results, the most important of which is that the strategic challenges of digital transformation contribute mainly and very significantly to the difficulty of digitizing financial services in the banking sector and other sectors as well.

The aims of research to notice of effect knowledge possession and relationship with improvement and success of industrial project management. It have good the subject of knowledge possession of great importance from many of researchers in view of it from a great importance in success projects management of business companies which refresh to under knowledge economies and competes environment that unstable, therefore hypotheses embodiment by deepened on basic variables for research, that tested by statistics styles and to achieve the aims of research to followed the analytical descriptive curriculum. The research field is the general company for hydrological industries. All of research in hydrological industry that followed for company. The arrival to necessary data to get recourse by questionnaire which distributed on (80) employee that represent of research sample and by applied the statistics styles to come to number from results, which proved exist connection and effect relationship that connotation between knowledge possession and success of project management. The results supreme which to come to it the research is the company passion on clear strategy plan that focus on knowledge possession styles and for benefit from it in development processes and improvement of projects management. From the recommendations important is on company management to making the knowledge possession to entry for development, improvement and success of projects management.

Our current research aims to stand on the role played by the strategic leadership in strengthening the negotiating strategies in the researched organization, as well as answering the questions that were raised in the research problem. The sample determined who holds a leadership position in the organization in question, and the research community was represented by (240) individuals, and (144) questionnaires were distributed and (140) were retrieved, and data was collected based on personal interviews and a questionnaire, and the Statistical Package for Social Sciences (SPSS) program was used. v22 to get results.
The research concluded that the strategic leadership variable contributed to influencing the negotiation strategies in the Iraqi Ministry of Water Resources, and the research suggested several recommendations, the most important of which are: Realizing the elements and dimensions of the research variables that are subject to development and change in a manner that coincides with the development and diversity of jobs and changes in the accelerating environment.

Developments in marketing products across e-commerce, meet the needs and desires to adopt effective marketing, including interactive marketing, which works to support communication and interact between producing and marketing organizations on the one hand, and the marketers and consumers on the other, and aims to find out What are the relationships of linkage and impact between interactive marketing and e-commerce, and this has been formulated from the hypotheses, including: There is a significant link between interactive marketing with its dimensions and e-commerce, and there is an effect on interactive marketing in e-commerce, and represented a sample search by (56) Wholesalers operating in Mosul and who deal through e-commerce.. Statistical methods were used through SPSS VER24 to extract and interpret the results. The search for a sentence was the most important of which: Interactive and electronic marketing play a prominent role (especially under crises, including health crises) And marketing. Depending on the conclusions reached by its theoretical and applicable professionals, a sentence of recommendations that would enhance wholesale stores were made by marketing activities through e-commerce.

The research aims to show the extent of the impact of organizational values on strategic behavior, as well as answering the questions that were raised in the research problem. The descriptive analytical approach was adopted, and the research was applied in the General Company for Textile and Leather Industries, and the research community was represented by (1100) individuals. And (285) questionnaires were distributed and (277) questionnaires were retrieved, and the sample size was determined from this community according to the global model (De Morgan, D. Morgan), where the data was collected based on personal interviews and the questionnaire, and the SPSS program was used as one of the programs The statistic ready to obtain the results, and the research concluded that there is a significant influencing relationship between organizational values and strategic behavior in the company in question. The company's internal and external.

The Study research aimed to analyzing the role of Authentic Leadership Style in Achieving Strategic Ambidexterity, the research problem was identified by putting forward several questions focused on the nature of the relationship and impact between the independent variable the (Authentic Leadership) and the variable adopted (Strategic Ambidexterity). For this purpose, individuals participate in answering the Questionnaire form were (88) members of college leaders boards in the private Universities in Erbil city. All forms were returned valid for analysis, and the program (Spss v.24) was used to study the supposed relationship and an effect between the default relationships in the search form, the study reached a set of conclusions. The most important consistency and strong relationships between major and sub-variable. And the correlation was high between transparency in relationships and discovery ambidexterity. The recommendation the need for members of the factions to ensure that the expansion of existing and future services through the broad edge of its services are appropriate for the competitive attitudes of the university.

The aim of the current research is to study the possibility of using e-learning as a tool for managing educational crises in the College of Administration and Economics/University of Mosul during the Corona (covid-19) pandemic. The research problem was identified by answering the following questions: Is it possible to adopt e-learning as a tool for managing educational crises resulting from the negative repercussions of the Corona pandemic from the point of view of students in the College of Administration and Economics?
The researchers attempt to answer this question by adopting the analytical survey method with the adoption of numerical tools in collecting data and information represented by personal interviews and field observations in addition to a questionnaire form. In order to analyze the field part of the research, a plan was adopted that reflects the nature of the correlation between the researched variables, as well as formulating of a set of hypotheses that were tested using a number of statistical methods. The research reached a set of conclusions, the most important of which were: technological support was ranked the first important dimension of e-learning in terms of relative importance compared to other dimensions of e-learning, which indicates that the college is interested in technological support that helps in accessing, using and continuing with the system and in a way that increases learners’ motivation and raises their attention and interest. Based on the conclusion a number of recommendation were presented in the research including the need to pay attention to the characteristics of the learner, since students are separated from each other during e-;earning and they differ in their backgrounds, interests and experiences، and they are the main focus of the educational process.

The research aims to identify the role of e-marketing in promoting social marketing, as organizations of all kinds have been interested in e-marketing to achieve their marketing objectives through the increasing role of e-marketing, which is the main means and tool for the work of many organizations, including charitable organizations operating in Nineveh Governorate. Imposing hypotheses that explain the relationship between research variables (electronic marketing) being an independent variable and social marketing being a dependent variable. One of the hypotheses about the correlation and influence relationships between the research variables using many statistical methods based on the SPSS program. The relationship between the research variables, which is produced in the light of the results, as well as the interest of charitable organizations in e-marketing in practicing their marketing activities, was tested through the positive relationship that appeared statistically. The research reached conclusions, including that there is a correlation and impact between the advantages of e-marketing and social marketing, and that after saving time and effort, one of the advantages of e-marketing came first among other advantages, and in light of this, it has been suggested that charities use e-marketing to practice their activities through Providing computers and training employees to keep pace with modern and rapid developments, as it has become one of the necessities. society at present.

The research aims to determine the role of the types of innovation represented by (product innovation, process innovation, marketing innovation, managerial innovation) in enhancing the requirements of lean production represented by (comprehensive production maintenance, work site organization, continuous improvement, preparation / rapid change), and the program was adopted The statistician (SPSSV.25) for the purpose of analyzing the data related to the field in question and showing the correlation and influence between the variables, by distributing (100) questionnaires to a sample of the administrative leaders in the Badush Cement Factory, and (85) forms were retrieved, and (2) were excluded from them to become The number of questionnaires adopted in the statistical analysis (83) forms, and in light of the statistical results, a set of conclusions was reached, which confirmed the existence of correlation and impact relationships between the types of innovation and the requirements of lean production at the macro and micro levels, as well as providing some necessary recommendations for the researched field. With regard to the two variables of research (types of innovation and requirements for Lean Production).

The aim of the current research is to know the role of sound and correct investment of the Core Competencies represented by (employment empowerment, teamwork, human capital) by the management of Babel Teaching Hospital for Women and Children in the city of Hilla in reducing the indicators of the phenomenon of job desertification represented by (misuse of resources , job paralysis, chaos at work, excessive bureaucracy) In order to reach the results related to the research variables through the questionnaire prepared as a main tool for collecting primary data related to the research. (150) questionnaires were distributed to A Healthy staff at Babel Teaching Hospital for Women and Children in the city of Hilla. The number of valid questionnaires for statistical analysis was 128. While the statistical analysis program SPSS v.24 was relied on to analyze the data and extract the results related to the description and diagnosis of the research variables, test its hypotheses, and verify the accuracy of the data and the validity and consistency of the data using some statistical measures, including (reliability and validity coefficient, internal consistency, arithmetic mean, standard deviation, importance mean relativity, Pearson correlation, simple linear regression). The research reached a set of results, the most important of which is that the senior management in Babel Hospital for Women and Children in the city of Hilla has a high interest in the core Competencies and work on the right investment for them with regard to empowering medical and nursing cadres and emphasizing team and team work, building human cognitive capabilities and directing them to serve the community, as well as the existence of relationships A direct effect of that investment of core capabilities on job desertification, as indicated by the results of the regression analysis. Based on the results achieved, a set of recommendations were formulated.

The study aimed to determine the concept of chameleon human resources, and its impact on the entrepreneurial trend. The research included two main variables, the first (the independent variable), human resources, the chameleon, and it included three sub-dimensions: (flexibility, adaptation, and control), the second main variable (the dependent variable) is the entrepreneurial orientation and it included two sub-dimensions (creative and proactive). The study population consisted of workers in commercial shopping centers in the city of Mosul. A simple random sample was selected, 55 questionnaires were distributed to it, and 45 questionnaires were retrieved. The study relied on the descriptive analytical approach using the statistical software package (SPSS, V24). In light of this, the following question was determined to be the limits of the study problem as follows: (What is the impact of chameleon HR on entrepreneurial orientation?). A hypothetical chart has been developed that shows the nature of the relationship between the two dimensions with their variables, and it was clarified by a set of hypotheses. The study reached a set of conclusions, the most important of which are: There was a significant impact of chameleon human resources in the entrepreneurial trend. The study concludes with a set of necessary recommendations for the organizations concerned with the study, perhaps the most important of which is the interest in adopting HR Chameleon, In order to enhance the entrepreneurial orientation in business organizations. As well as presenting a set of proposals for areas of future studies related to the variables of the current study.

Technological capabilities constitute an important input for telecommunications companies, maximizing the good use of resources in the organization, and thus enabling organizations to deal better with non-traditional problems, exploit opportunities and enable them to remain within the framework of competition and will be better able to maintain their competitive position in the market. Therefore, the aim of this research is to show the mediating role of the merit of technological flexibility in the relationship between technological capabilities and technical creativity in Asiacell Telecom Company in Iraq. Where the researcher used the descriptive analytical method of the study, and the study population included the Iraqi Telecommunications Company (Asiacell), while the study sample consisted of (112) employees of the Asiacell company in the three departments. And then using the statistical program (SPSS) to show the validity of the research hypotheses. The research found that technological capabilities contribute to achieving high levels of creativity in Asiacell Telecom, because it allows gradual improvements due to the use of new technologies, and access to a wider scope. To introduce new products and keep pace with changes in the market. The research recommends that despite the efficiency of the technological capabilities in Asiacell, it is necessary to start increasing interest in management information systems and work to increase creativity in them, and create an organizational atmosphere in order to form motives for working individuals towards developing capabilities by owning the best equipment and methods represented in a sophisticated infrastructure Developing expertise through continuous training, and enhancing interdependence and relationships between employees and parties interested in the company’s work.

This research dealt with the relationship between exports and GDP in Iraq for the period (2004-2019) by studying and analyzing the reality of these variables. The aim of the research was to identify the reality of exports and the reality of the gross domestic product in Iraq, as well as to measure and analyze the impact of exports on the gross domestic product in Iraq. As the analytical side dealt with the nature of Iraqi exports and GDP as well as the relationship between them, as the study is based on the hypothesis that Iraqi exports have a positive impact on GDP, where the research sample was limited to two variables: exports and GDP. As the relationship between exports and output The GDP is a direct relationship, that is, the higher the exports, the higher the GDP. The standard approach was used to analyze the structure of exports and GDP in Iraq and their most important indicators for the same period above. Exports were adopted as an independent variable and GDP (GDP) is a dependent variable, Which means that there is a long-term equilibrium relationship between the dependent variable and the independent variables, as the research reached a number of conclusions, the most important of which is that the general structure of Iraqi exports depends by (99%) on what is exported of oil and its products, which made the Iraqi economy subject to fluctuations in international oil prices. Therefore, the research recommends several recommendations, the most important of which is diversifying the structure of Iraqi exports and reducing dependence on oil and its products.

The study aimed to demonstrate the impact of sustainable financial policy in addressing the debt crisis in Egypt and Jordan, and was based on annual data extended for the period (2000-2019) to show the extent of the ability of sustainable financial policy to address the debt crisis that most developing countries suffer from. The researcher followed the descriptive approach to identify the basic concepts of financial sustainability and to emphasize that financial sustainability does not mean that it is mandatory to be covered by the state’s public revenues for its expenditures, but rather the state has the right to borrow to cover the budget deficit, but within a prerequisite, which is the ability to repay debts, and then address the debt crisis, its characteristics and stages. The study relied on the statement of the impact of sustainable financial policy in addressing financial crises through economic analysis through the (Eviews 10) program. It can be neglected for a number of independent variables, which are the gross domestic product, tax revenues, public expenditures, public revenues, exports and oil prices on the dependent variables, which are the indebtedness in the countries of Egypt and Jordan.

This study aims to demonstrate the role and relationship of small projects in achieving the social dimension of sustainable development in Iraq for the period (1990-2019), using the (Eviews 12) program. The unit root test was used for the study variables, through the application of the Augmented Dickey test Fuller Test), to reveal the existence of a joint integration between the variables. The study covered annual data for a time series of (30) years, which was obtained based on official data issued by the World Bank Group, the International Monetary Fund, and the Ministry of Planning - Republic of Iraq. Small projects are among the most important mechanisms that contribute to a large percentage of employment and the reduction of unemployment, due to their flexibility in providing job opportunities in the business community. The study concluded that (93%) of the changes that occur in the social dimension represented by the unemployment rate are explained by the independent variables included in the model, and the remaining (7%) of the changes are explained by the random variable or other external variables.

The issue of banking reform is a major focus in the economies of many countries, as it is one of the means that the state resorts to achieve its goals in the economic, social and political fields. Despite the policies of banking reform in Iraq after 2003, banking reform in Iraq still faces a set of regulatory and legislative restrictions, which It prevents the expansion of banking and financial activities and the multiplicity of fields and paves the way for rampant corruption in the banking secto The research aims to demonstrate the impact of banking reform on the Iraqi banking sector, through the procedures followed after 2003, which led to a rise in the indicators of the banking sector and the Iraqi market for securities. The research reached a set of conclusions, the most important of which are.
First: The independence that the Central Bank obtained under Law No. (56) Of (2004) is one of the most prominent financial and banking reform measures that had an effective impact on the performance of the banking system and the issuance of the Iraqi Commercial Banks Law No. (94) of (2004) and the Anti-Laundering Law Funds, which is one of the important steps in amending the institutional and legal structures of the financial and banking system, and the issuance of the investment law, which allowed the foreign investor to own and possess the securities of companies listed in the Iraq Stock Exchange.
The research reached a set of recommendations, the most important of which are: Commitment to the instructions and strategies issued by the Central Bank with the aim of developing the banking sector.

The study involves the relationship between education and employment for a wide sample of countries classified into three groups by World Bank classification to high-income, middle-income, low-income countries. The study used the kinetic scheduling data method, adopting the error correction model for scheduling data, and the parameters were estimated according to the method of average group and aggregate data capabilities that address the problem of long-term data heterogeneity. The study included three Parts that addressed the first part as a theoretical introduction to the relationship between education and employment, through a review of education and employment theories, namely human capital and signal theories. The second part addressed the previous studies on the relationship between education and employment. The third part provided a description of the sample and the nature of the variables used in the sample countries, namely the education variable represented by the average years of education weighted by the return of the educational year as (indended variable), the employment variable represented by the proportion of workers to the working-age population as (depended variable), and finally the study reviewed the econetric results reached in each group classified by world bank standards per capita output, the results showed a long-term relationship between education and employment through the co-supplementation test for the total sample and the three income groups, and the study found that the long-term impact of employment education was positive for the overall sample as well as in the groups of high- and middle-income countries, while the impact of employment education was negative in low-income countries.

The role of investment in developing the agricultural sector in Iraq for the period (1989-2019) Investment is considered one of the main tools that achieve economic development and determines the growth path in the development countries. It is considered the future determinant of expansion in production capacity, and the main research problem was to know the main problem of investment. The agricultural sector in Iraq and the importance of research lies in the importance of the agricultural sector to the Iraqi economy, due to the role of the agricultural sector in revitalizing economic life to motivate producers to increase production. The aim of the research is to identify the role of the agricultural sector in Iraq in terms of quality and follow-up developments in the volume of investments and to know the extent of its contribution to the national product in Iraq. Where it was relied on a time series of beqat for the period (1989-2019), which are (agricultural workforce, average per capita GDP, agricultural fixed capital accumulation, total agricultural product, investment allocations, interest rate, chemical technology in Iraq) independent variables and (Total agricultural investments) is a dependent variable, and the stability of the time series was chosen. From the results of the tests, it was clear that only two variables stabilized at the level and the rest of the variables settled at the first difference. The ARDL model was applied, and joint integration was chosen. It was found that there is a long-term equilibrium relationship, and we note that the short-term parameter The independent variable (X1) amounted to (0.123), which means that there is a direct positive relationship between the dependent variable (agricultural investments) and the independent variable (the agricultural labor force), and the variable (x2) amounted to (2.325), which is a positive and direct relationship, and the variable (83) amounted to (-0.297), and this means that there is an inverse relationship, as well as the variable (X4) amounted to (1.082), which means the relationship is soft and wavey, and that the variable (85) has a value of (0.420), meaning that the relationship is direct and meal, With regard to the variable (6), its value reached (-6.680), which means that the relationship is inverse and conforms to the economic logic, and finally the variable (X7) has reached (0.690), meaning that the relationship between them is direct and moral.