Tikrit Journal of Administrative and Economic Sciences

The study deals with the extent of the impact of environmental disclosure on cleaner production techniques, and in order to prove the hypothesis of the study, a link to the questionnaire was published on social networking sites and it was answered by 54 respondents, and then the researcher analyzed the results by relying on the SPSS statistical program, and the study found To a series of results, the most important of which is that environmental disclosure has an impact on the reliability of cleaner production, and at the end of the study a set of recommendations were developed, the most important of which is that companies disclose their environmental performance because they have a role in the reliability of cleaner production and the introduction of the issue of accounting in the curricula of universities and institutes.

The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the (unconditional) accounting conservatism was identified. As an independent variable and accounting hedging as a dependent variable, the (unconditional) accounting conservatism was measured through the market value model to the book, while the accounting hedging was measured as a dummy dust, and the results indicated a statistically significant correlation between accounting conservatism and accounting hedging. However, this relationship turns out to be negative, that is, the increasing orientation of the study sample towards proactive accounting conservatism according to its unconditional scale leads to a reduction in the adoption of accounting hedging tools in managing the risks of financial instruments. The reason for this may be due to the presence of a high level of accounting conservatism that makes the bank safe sort of a lot of dangers. Which contributes to reducing reliance on accounting hedging tools.

The orientation towards preparing sustainability reports has become an urgent necessity that economic units bear in order to provide financial and non-financial information in a concise and reliable manner in order to meet the needs of stakeholders. The research aimed to evaluate the efficiency of internal control in accordance with the COSO framework and its role in improving sustainability reports, and to achieve research and testing objectives. His hypotheses, the questionnaire form that included preparing the modified sustainability reports was designed according to the recommendations of the 2013 Integrated Framework (COSO), so it was used to represent the dependent variable, as well as an examination form in which the extent of the reliance of the internal control of companies. (COSO) to be representative of the explanatory (i.e., independent) variable .The research sample was represented in five oil companies (Middle Oil Company, Oil Products Distribution Company, Middle Refineries Company, Oil Pipelines Company and the General Company for Gas Filling and Services). The questionnaire was distributed to officials in various centers of the above-mentioned companies' departments, including the Control and Audit Department and the Financial Commission. And the production department and the environment and safety department. The research found that there is an impact of internal control mechanisms based on the principles of the (COSO) framework in improving the preparation of sustainability reports according to (COSO).

As a result of the developments of the modern business environment and the great expansion in the size of companies, the audit profession has become one of the most important professions due to its great role in meeting the needs of all users of financial reports, thus enhancing their confidence in the validity and credibility of the information contained therein. Therefore, the research aims to demonstrate the role of peer review as a control method on audit quality and to test whether the application of this method contributes to improving quality. The research deals with the external audit bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by the auditors working in these bureaus. In order to collect the data, the researchers prepared a questionnaire for this purpose, where (200) forms are distributed, (163) of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are not valid. The data is analyzed using the statistical program (SPSS) . The research has reached several conclusions, the most important of which is that the application of the peer review method works to compel audit bureaus to abide by the recognized quality standards of performance issued by professional bodies, which improves the audit process and raises the level of services provided in these bureaus. One of the most important recommendations made by the research is the need to work on obligating audit bureaus to provide all the necessary requirements for the application of the peer review method for its great role in achieving audit quality control.

The modern manufacturing environment was characterized by the acceleration of its technical and technical capabilities in order to meet the market requirements of products of appropriate quality and price and in line with the demand for those products, which prompted companies to search for administrative systems that keep pace with these technological developments.
This research derives its importance from the acceleration in industrial developments that created the need to focus on achievement accounting that changed the cost structure because it considers the direct raw materials cost as the only variable element, while wages and other industrial costs are included in the fixed part as well as focusing on the theory of constraints that are concerned with bottleneck centers And restrictions that reduce the company's achievement, which requires managing and addressing these restrictions to achieve the company's goals.
The research hypothesis was based on the fact that the integration between achievement accounting and the theory of constraints will lead to an increase in the production efficiency of the company.
This research was applied in the State Company for Textile and Leather Industry/Cotton Factory, which is one of the public sector companies in Iraq.
The research concluded a number of conclusions related to the theoretical and practical aspects, the most important of which is the existence of a difference in the cost elements through which it is possible to determine the cost of the medical cotton product and the difference in the standards used in determining this cost and the extent of its usefulness in increasing the production efficiency of the company as well as identifying the constraints and bottlenecks facing the production process in The company and identify its causes and ways to address them by reducing inventory and managing time.
The research put forward a number of recommendations, the most important of which are the company's application of achievement accounting and the theory of constraints and the integration of the two through the integration of financial and non-financial measures and time and inventory management to overcome the constraints that the company suffers from and improve its production efficiency.

This research aims to use the international auditing standards (570, 560) , in evaluating banking performance in order to verify the efficiency of the bank’s performance, in determining the ability and ability of commercial banks, the study sample, to continue in the future, in conducting their business properly, and knowing the most important events subsequent to the date of preparing The balance sheet and its disclosure, whether in favor of the bank or against it, and the research reached a set of conclusions and recommendations that the use of financial indicators to evaluate banking performance shows the results to be adopted in the management’s administrative decisions, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future from And access to the most important subsequent events of commercial banks that commercial banks must disclose and make appropriate adjustments to subsequent events according to the prevailing circumstances.

The developments witnessed by the insurance sector at the international level were reflected in the accounting fields in the companies that deal in insurance contracts in terms of the foundations of recognition, measurement and disclosure, in addition to the various accounting procedures for insurance contracts about the rest other the sectors, This is what made the International Accounting Standards Board interested in issuing the International Reporting Standard (IFRS 17), which will be effective starting from 1/1/2023, Whereas, IFRS 17 seeks to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that is beneficial to both investors and insurance companies, and enhances the comparability of the financial statements of insurance companies between companies listed in financial markets around the world, The importance of the research comes in the possibility of providing proposed audit procedures that help auditors in the process of auditing insurance contracts in accordance with the requirements of IFRS 17 in the Iraqi environment, which contributes to giving credibility to the financial reports prepared by these companies and is positively reflected in the economic decisions of their stakeholders, The most prominent finding of the research is that the audit procedures currently used in auditing insurance contracts suffer from many shortcomings in the field of internal control assessment and the method of implementation, as well as auditing accounting estimates for insurance contracts, and accordingly these procedures were proposed to assist auditors in the process of auditing insurance contracts that should be recognized and measured Presenting and disclosing them in line with the requirements of IFRS 17 These procedures, from the researchers' point of view, are detailed procedures for auditing insurance contracts in accordance with the requirements of the above standard.

This research focused on shedding light on how to reduce inter-costs through the use of inter-cost management methods on the types of inter-relationships with suppliers. he study aimed to show the effect of relations with suppliers in reducing inter-costs in the retail trade sector in Iraq he importance of this study lies in presenting the forms of inter-relationships with suppliers and methods of inter-cost management that, when applied, help the company to enhance its competitive position. To achieve this goal, the researchers studied the theoretical framework of the Interorganization cost management, its methods, and the types of relations with suppliers. After that, the researchers tried to address the problems presented through the application to Dar Al-Khair General Trading Company.
The most important conclusions were:
The company has a variety of relationships with its suppliers, as the type of interpersonal relationships that the company brings with its suppliers has a significant impact on the rate of reduction of intra-product costs according to the application of intra-cost management methods according to the type of inter-relationship with suppliers.
Transforming the decision to purchase products from suppliers from a competitive relationship to a partnership or cooperative relationship, which leads to reducing competition among the member companies in the supply chain

The research aims to measure the extent of financial fragility that companies operating within the Jordanian industrial sector may suffer from for the period (2005-2019) and registered in the Amman Stock Exchange. It also tries to identify whether the size of companies has a role in causing financial fragility, which contributes to increasing financial awareness towards This invisible risk is (the risk of financial fragility) by managers and investors in order to hedge it and avoid it, as it is one of the irregular risks that may afflict companies and institutions that appear to be healthy and successfully operate, but in the event of being exposed to the slightest shock Financial may collapse and enter into financial problems that may lead to bankruptcy and liquidation, and by reviewing most of the previous studies that dealt with the subject of financial fragility, the research gap was diagnosed that most studies have chosen a period of clear economic crises that were the cause of the fragility of institutions and hence the fragility of the economic system As well as the scarcity of dealing with the subject of financial fragility from a partial perspective, specifically the industrial sector, and the (z-score) indicator was chosen to measure financial fragility in agreement with the study (Hussein et al., 2020) and Dr. A study (Ashraf et al., 2016) and a study (Fielding & Rewilak, 2015), and the research reached a set of results, the most important of which was that the majority of the research sample companies suffer from high financial fragility, and they were The majority of these financially fragile companies are small-sized companies, and the (z-score) index had the ability to measure and classify companies according to financial fragility, and the most important proposals made by the study were in two aspects, the first for corporate boards, financial managers and dealers with the financial market, and the second for academics and researchers to face the risk of financial fragility.

The research sought to identify virtual currencies, their nature and evolution, how to issue them, and to identify the mechanism of trading and investing in virtual currencies in the forex markets. The main question of the research problem, was what are the risks of trading in virtual currencies and what are the returns that investors get in these currencies? The research included two hypotheses, the first: There is a significant correlation between the returns and risks of portfolios composed of virtual currencies. As for the second hypothesis: there are differences in the impact of each of the virtual currencies on the returns and risks of the investment portfolio composed of these currencies. As for the analytical side, we tested the relationship between the study variables by using the Sharpe ratio to identify the degree of risk of trading in virtual currencies in the forex market in question, by analyzing data (daily) from indicators or financial analysis windows in the forex markets. The research reached several conclusions, the most important of which is that the results the high volatility due to speculation makes these currencies vulnerable to exploitation, which creates technical problems and fears for dealers. Buying at a low value and then reselling them when their prices are stable always works to restore balance to the currency market, of the Sharp index have the highest percentage for the Zcash currency, which means that the performance of the portfolio is excellent and has almost zero risk, high returns and the lowest ratio for Bitcoin, that is, the performance of the portfolio was good, with medium risk and an acceptable return. The result indicates the accuracy of the Sharp index in measuring the risks of the investment portfolio, as well as the portfolios that include the currencies under study are good and excellent according to the analysis through the profit margin dimension, trading volume and the rate of returns achieved, and it is possible to bring returns that satisfy investors with different rates and acceptable risks

The current research aims to demonstrate the role of financial engineering with its products (securitization, financial derivatives) in achieving financial innovation in the opinion of managers in the private banks of the city of Erbil. The research and the questionnaire form were used as a tool to obtain information, as the questionnaire forms were distributed to managers in private banks in the city of Erbil. Their numbers reached (84) forms in (30) banks, and (81) forms were retrieved and they were analyzable. Using statistical analysis software (SPSS.Ver.24).
The research followed a descriptive and analytical approach, where the research reached a set of conclusions, the most important of which is a positive and highly positive moral relationship between financial engineering and financial innovation at the macro and micro levels, and this confirms the benefit of the researched banks in identifying financial engineering products and their contribution to achieving financial innovation, as well as the existence of an impact. Positive and significant levels of the financial engineering variable in the financial innovation variable, and the research suggests the necessity of investing in the strong relationships between financial engineering and financial innovation at the macro and micro levels and investing this relationship to serve the private banks that are under discussion.

The study examined the assessment of financial Soundnessin in accordance with the PATROL evaluation model by describing it as an integrated model for assessing the work of banks. The problem of the study arose from the premise that banks in the sample study could access financial integrity by applying the PATROL model with its five indicators (capital adequacy, liquidity, profitability, credit risk, regulation). The study also produced a series of conclusions and recommendations. The most important conclusions were that the PATROL model could be used in the researched banks, which would enable them to avoid financial crises by analysing the indicators of the model and taking precautions to deal with changes and emergencies. The recommendations were that the banks in question should rely on the model.

The study aims at describing and identifying the electronic governance principles. It was tested at the Iraqi banks represented by Al-Rafidain bank branches group, the central Iraqi bank, agricultural and, industrialbank. On a simple including (269) person holding various administrative positions with the scientific qualification (Diploma and above) Where (350) forms were distributed, and (296) were returned. The researcher has used the questionnaire as a main method in data collection and the personal interviews as well. The study also tried to test certain hypotheses in relation to adopting the electronic governance principles in Iraqi banks.
To answer the research questions related to the problem of the study and to manipulate the data collectedcertain statistical methods have been usedsuch as (to reach the aimsattempted to recognize the scope of the organizational identification effect implying (emotional, cognitive and evaluative) which is regarded as an independent variable in the application of the electronic governance principles as a dependent variable represented by (mean, the Standard deviation, Shapiro-Wilk). The results obtained show that there is a variation in the level of applying the electronic governance principles in the stated banks which means that the results confirmed the hypotheses. Depending on the results, the current study has come up with some recommendations and the most prominent is to interest in theelectronic governance principles by the banks and the field results also show a variation in the principles thus if the banks wish to to achieve the benefit from the services provided to all beneficiaries, they have to lay programs and steps which ensure thattheelectronic governance principlesshould be applied perfectly.

The research seeks to identify the possibility of adopting some green manufacturing strategies represented by dimensions (reduction, recycling and reuse) in the organization under consideration by studying that organization and on the diversity of administrative levels, which reflects the extent of its interest in achieving its environmental goals, and due to the lack of interest in many organizations in the subject of strategies Green industrialization and being one of the topics that are directly related to human health in addition to international research and studies that have adopted the research variable and its effects on the natural environment, the researcher believes that this topic should be applied in the researched organization because of its direct impact on Nineveh Governorate in particular and Iraq in general as the researched organization It is located near the Tigris River before entering the city of Mosul.
In order to reach the objectives of the research and answer the main themes in the research methodology, this research was applied to a selected sample consisting of (30) officials at all levels of the organization in question, and because of the Corona pandemic, the electronic questionnaire was relied on to collect data as one of the data collection tools, Through the outputs of the (AMOS) program, the results of the confirmatory factor analysis were reached, in addition to measuring the internal consistency of the sub-dimensions of the main variable and at the level of the main variables, in addition to using the statistical program (SPSS V. 22) to reach the results of the research by using the tools The statistic needed for our research as in the (Arithmetic mean, standard deviation, coefficient of variance, and. T.test).
Through the results, the research reached a set of conclusions and proposals, including the need to adopt the subject of green manufacturing strategies as a prevailing culture in Iraqi organizations, as it is a source that often provides financial profits as well as preserving the environment, in addition to holding seminars and workshops related to achieving an environmentally friendly environment. Distinguished health, because the production processes in the organization in question have a direct impact on the natural environment through production processes, in addition to the waste that is buried in it, because the Tigris River is 2 km from the center of the organization in question.

The aim of the research is to diagnose the possibility of achieving organizational excellence Through the strategic intelligence and core competencies of Al-Zawra Electric Industries Which was chosen to conduct the field, The problem of research was the need for the company in question to need its leadership strategic intelligence In an accelerated industrial environment, enabling it to anticipate the environment and deal with opportunities and threats efficiently and effectively Through the development of the company's core competencies characterized by the competition companies, The questionnaire was used as a main tool for collecting data and information distributed to an intentional sample of 71 individuals of the managers and engineers working in the company, The researcher used descriptive statistics methods (normal distribution test, empirical analysis, arithmetic mean, standard deviation, relative importance, Spearman's correlation coefficient, and Sobel's test).
The research has reached a range of results, perhaps the most prominent The Organization's ability to achieve organizational excellence is enhanced by the existence of strategic intelligence variables and core competencies if they are essential elements for achieving this excellence , The most important recommendations are the need to pay greater attention to all standards of organizational excellence Through the development of future plans of action for the development of the company's material resources and human resources Which represent their core competencies.

The educational managements recognize the need for flexibility in the work environment that contributes to all aspects of organizational phenomenon, especially with regard to how to manage human talents. Thus, the problem of the current research was stated through the following main question: What is the degree of contribution of organizational flexibility to the management of human talents in the investigated organization?
The current research sought to expound the level of contribution of the independent variable to the dependent variable by diagnosing the level of relationship and the impact between them, and to achieve this, the General Directorate of Education in Nineveh Governorate was chosen as a field for the current research. Data were collected by adopting the questionnaire as the main tool of the research that was distributed among an intentional sample of (47) managers in investigated organization and by adopting a number of statistical tools in the (SPSS V26) software package. The results confirm the existence of a degree of contribution of organizational flexibility to the management of human talents in the investigated organization at the total level in spite of the absence of an impact of locational flexibility individually in overall human talents management. Accordingly, a number of recommendations were recommended to the management in the investigated organization including its need to pay attention to flexibility and enhance the level of its availability, in a way that contributes to human talents management by adopting an approach and method that can strengthen the level of the relationship and the impact between the two variables as it will reflect positively on the individual, the organization and society.

The study aimed to determine the extent of the application of strategies to reduce the loss of knowledge in higher education institutions and to identify the most important possible strategies to reduce its loss at the University of Mosul, and the reasons behind this. To collect data related to the extent of the application of strategies to reduce knowledge loss, which are (4) strategies and (52) paragraphs with the aim of reducing it, depending on the model (Delong, 2004), and the study population was identified as (Mosul University) being one of the knowledge-intensive community organizations. Opinions of a sample of (520) people from the leaders of the University of Mosul and members of the teaching staff who have the title of (Professor and Assistant Professor) out of a total of (1300) people, A set of statistical methods were used in data analysis, including (SPSS V26, AMOS 24) to infer percentages, frequencies, arithmetic means, standard deviations, and response ratios. The hypotheses were tested using (Wilcoxon Signed Rank Test), and the researchers reached many results, most notably the limited solutions and the treatments adopted by the University of Mosul to face cases of knowledge loss.

The objective of this study is to identify the role of knowledge partnerships' strategy in its three ontological perspectives i.e. individual, group, and organizational. In order to examine the study variables, we have chosen Mosul University as a study sample. The description-analytical approach (Green, 1990). Survey questionnaire was used as a tool of data collection and then we have retrieved the total of 72 forms processed with SPSS23 to measure the role and the relationship among the study variables. The study found that there is a role of knowledge partnerships' strategy in knowledge creation in its three ontological perspectives (individual, group, and organizational levels), and then the study has presented a group of recommendations related to our findings.

The present study aimed to analyze the relationship and impact of green human resource management for administrative leaders in private universities, represented by its dimensions (green employment, development and green training, green performance evaluation, green compensation and rewards) in the dimensions of strategic leadership, represented by (risk tolerance, creativity and innovation, and entrepreneurial leadership), Proactive (initiative).The general framework of the study represents the problem of the study, which with its effects has identified several questions about the nature of the relationship and the impact and the contrast between the independent variable (green human resource management) and the adopted variable (strategic leadership). The validity of all the hypotheses were subjected to multiple tests and the study used a questionnaire form as a tool to obtain the data. The study followed the descriptive and analytical approach, as the main and sub-variables were described, as well as to analyze the relationships and influence between the variables. As for the individual respondents, their number reached (84) members of college boards out of the total leaders in the selected sample of universities. The hypotheses were tested through a set of statistical analyzes and tests using the computer program (SPSS V.22). The study reached a set of conclusions, the most important of which is the presence of high correlations and strong influences between the main and sub-variables, at the macro and micro level, and the correlation was high between green compensation and risk tolerance, while the impact was strong for training and green development in strategic leadership. The study suggested a set of proposals in light of the conclusions, including the necessity of harnessing the strong relationships between the two variables and directing them towards serving the researched universities with the necessity of documenting the relationship between evaluating green performance and taking risks and striving seriously to support weak relationships, especially green employment in strategic leadership by modifying employment items and methods of recruitment.

The current research represents an attempt to define the Possibility to establish Reverse Logistics, a search of a sample including industrial companies in Duhok Governorate and through two aspects, the first included a presentation of what was mentioned in the literature on its topic, and the second embodied by searching the current reality The researched companies, The research problem was identified by several questions related to reverse supply practices, as follows:
1. Do managerial leaderships in the company in question have a clear projection concerning the Reverse Logistics practicese?
2. To which extent are Reverse Logistics practices available in the companies in question?
The two researchers sought to answer these questions by means of adopting the descriptive and the analytical methodologies as well as relying on numerical tools to collect data and information and these were represented by personal interviews, field observations and the questionnaire forms.
The search selected the managers and supervisors in the companies in question as a intended sample size of 45 personnel, through a questionnaire form prepared for this purpose by the individuals surveyed, after that, the search analyzed the results by using some of statistical tools, Find the search reached a set of conclusions, most prominent of which are: that the general average of the conception of individuals in question was good and positive and this confirms that they pay a good attention to the Reverse Logistics practice in the companies studied
Based on the findings of the search, a set of the relevant suggestions were put submitted, most important of which are: Managements of the companies in question ought to heed to the Reverse Logistics practices and should strive to apply them soundly by means of holding conferences, symposiums and training courses for manager and employees at the various levels in the company in an attempt to promoting the performance in the field of Reverse Logistics practices

The study sought to identify effective regulatory requirements Development in the Directorate of Civil Status, Passports and Residence in Nineveh Governorate, which is considered one of the important organizations to serve the citizen. The requirements for effective organizational development were represented in a number of dimensions in the study, including: organizational structure, strategy, organizational culture, information technology, and human resources. The problem of the study focused in the introduction on a number of questions, the most important of which are what are the dimensions of organizational development available in the organization under study? What is the most effective dimension? What are the requirements to achieve this dimension and achieve the goal of the study? The descriptive analytical method was used as a method for the study. By distributing a questionnaire and taking the opinions of the respondents and then working on analyzing them statistically. The study population was (615) individuals, and a sample of (216) individuals was selected. The questionnaire was used as a data collection tool. The data of the study was analyzed through several statistical methods, including (AMOS V.24), (SPSS V.24).
In the light of the statistical analysis, many results were reached, the most important of which are: There is a discrepancy in the level of availability of organizational development dimensions, and that the most influential dimension in achieving organizational development is the organizational structure, because it has the greatest impact on the workflow of the directorate under investigation. Finally, the researchers suggested a number of requirements for the development of this dimension.

The research aimed at diagnosing the reality of external organizational sustainability practices in some Iraqi organizations and comparing them. The research problem focused on the following questions: What is the availability of external organizational sustainability practices in the researched organizations? Do organizations differ in terms of their interest in these practices? For achieving the objectives of the research, several main and subsidiary hypotheses were formulated. The research adopted the descriptive approach in presenting the intellectual and theoretical frameworks, as well as the comparative approach within the field side of the study for data processing, analysis and interpretation. The field of research was chosen in the Iraqi industrial organizations and represented the research community by (the Northern Cement Associate, and the General Company for Sulfur Al-Mishraq), while the research sample was intentionally selected from individuals working in administrative positions within the different organizational levels in the organizations investigated, and their number reached (171) individuals. The questionnaire was used as a main tool in data collection. Also, a number of statistical methods were used to process field data and test research hypotheses. One of the most important conclusions that was reached was the existence of a discrepancy in the focus of the surveyed organizations’ concerns regarding external organizational sustainability practices, but both organizations were interested in economic practices to a large extent compared to other practices.

The study aimed to identify the extent to which leaders in the General Directorate of Nineveh Education possess leadership capabilities and its four dimensions including (technical, human, ability to analyze and solve problems, and ability to communicate), to which they promote the career maturity of employees as a dependent variable, The problem of the study centered on asking many questions, the most important of which was whether there is a relationship and influence between leadership capabilities and Career Maturity?, Pursing the main objective of the study, the tow researcher adopted a descriptive and analytical approach to frame the theoretical framework of the study and process and analyze the data that were obtained through a questionnaire form prepared as a main tool for collecting data from individuals working in the General Directorate of Nineveh Education. The sample of the study included (238) employees selected from the population of (950) employees working in the investigated organization. For the purpose of analyzing the data, the two researcher relied on a number of statistical methods for describing and diagnosing the study, The study reached a number of results, the most important of which were: The leadership capabilities in the investigated organization had a significant impact on the career maturity of employees, as the relationship between the variables of the current study was positive and significant, the most important of which were: It is necessary for the investigated organization to re-design some jobs, especially those that conflict with the attitudes and values of working individuals in order to enhance the career maturity of working individuals.

The current research aims to identify the impact of the organizational structure and culture on the practices of total quality management/an exploratory study in the Mosul Iron and Steel Company in the Nineveh Governorate.
1. Do organizational determinants (organizational structure, organizational culture) affect the practices of total quality management in the industrial companies, the research sample?
2. Do the organizational determinants (organizational structure, organizational culture) differ in their impact on total quality management practices according to the opinions of the selected sample in the companies under study?
In order to answer the questions that were mentioned above, a set of hypotheses were tested using appropriate statistical means, after collecting data through the questionnaire as a main tool. The questionnaire was distributed to the Mosul Iron and Steel Company by (64), based on a number of from personal interviews. One of the most important conclusions reached by the research is the existence of an effect between the organizational determinants represented by (organizational structure, organizational culture) and the practices of total quality management, and in light of these conclusions, the researchers were able to formulate several proposals, the most important of which is the need for managers’ attention at higher administrative levels In industrial companies with total quality management practices.

The study aimed to determine the relationship of the impact of the prospective strategic behavior on organizational confidence in health organizations through the perceptions of a selected sample of leaders in the Salah al-Din Health Department who represent the top of the leadership pyramid, as a descriptive and analytical approach was used to reach the results, as (140) questionnaire forms were distributed on A sample of administrative leaders from which I retrieved (131) forms valid for analysis, and after collecting information and data and treating them statistically, the study came out with a set of conclusions, the most important of which are: The existence of a relationship and an influence of moral significance for the prospective strategic behavior in enhancing organizational confidence, and accordingly the researchers recommended the necessity for the researched organization to identify the most important areas in which to enhance organizational confidence and employ this when choosing the appropriate strategic behavior.

This research sought to diagnose the reality of types of informal learning in the workplace. The research problem was represented by asking several questions, including: Do individuals study using informal learning in their learning process to develop their skills and acquire new knowledge? The research adopted the descriptive and analytical approach, and the field of study was defined in the Quality Assurance Department at the University of Mosul. As for the study community, it was represented by all the individuals working in the Quality Assurance Department and Divisions in the Presidency and Collages of the University of Mosul, and the study was applied to an intended sample of (85) individuals represented by all officials and employees Quality assurance in the department and divisions of the presidency and Collages of the researched university, and the questionnaire was used as the main tool in collecting data from the practical side, and for the purpose of analyzing and processing data, many statistical methods and tools were used, and the research reached a set of conclusions, the most important of which is that there is great importance for the types of informal learning in place Work in the researched university, which reflects the individual respondents ’awareness of the importance of adopting informal learning in their learning process at the researched university. The research recommended the need to enhance the informal learning process by providing material and moral rewards, which are important methods to support the learning process, whose effects are evident on the level of performance so that individuals have an incentive to extract their potential energies and skills and use them at work.

The research aims to measure the skills of salesmen in car showrooms in the city of Mosul and to show their contribution to enhancing the customer’s value. The problem of the research lies in determine the level of salesmen’s skills in car showrooms, and to what can extent salesmen’s skills be used as an input to enhance the customer’s value in the investigated car showrooms . The statistical analysis of the data set related to these two variables has been prepared for this purpose, and the research has reached a number of conclusions, the most important of which is that the level of salesmen's skills in car showrooms is medium, and it plays an important role in enhancing the value provided to the customer.
The conclusions of the study led to a number of conclusions, the most important of them is training salesmen in the method of preparing sales proposals, as these proposals have a major role in completing the sales process.

Objective: To determine the impact of social media marketing activities on building customer trust.
Methodology and design: For the purpose of achieving the research objectives, and answering his questions, a descriptive analytical approach was used to describe marketing activities through social media and analyze their relationship to build customer trust to reach results. The research took Zain Telecom as a field for it, and the research adopted the questionnaire as a main tool for collecting data and information, in addition to the interviews conducted by the researchers with a number of members of the research sample. (292) electronic questionnaires were distributed to the company's customers through social media, and all were recovered and are suitable for analysis, the data were processed statistically through a number of appropriate statistical tests.
Results: The research found a set of results, the most important of which are: The influence of some marketing activities through social media (entertainment, interaction, counseling) on building customer trust.

The aim of the research is to know the relationship and influence between market orientation and marketing deception, and the research relied on the descriptive analytical approach in presenting and discussing data, as the method works on coupling the description of the case with its analysis and drawing conclusions related to it. For the purpose of collecting the required data to solve the research problem, a questionnaire was used, which was distributed to a sample of (140) customers of virtual stores, from which (100) valid questionnaires were retrieved for statistical analysis, and through the use of the statistical analysis program (SPSS v.25), the data of the practical side were analyzed Which included an analysis of the answers and opinions of the respondents, as well as a test of the research hypotheses, and a set of conclusions was reached, the most important of which are: There is a significant (inverse) correlation between market orientation and at the dimensional level with marketing deception, meaning the greater the market orientation of virtual stores, the less deception marketing.

The continuation of organizations in performing their activities depends on their ability to quickly confront the surrounding crises and adapt to the changes that occur in the external environment, where the health sector suffers in Iraq in general and in Salah al-Din Governorate in particular. From many health crises, as soon as the crisis ends, another crisis comes, and the slowness in addressing health crises turns them into a disaster that may topple organizations, which necessitates organizations to search for means that speed up confronting those crises, among which was strategic agility, so the main goal was From the study is to know the role that strategic agility plays in crisis management through its three phases (the pre-crisis management phase, the crisis management phase, and the post-crisis management phase) in the health organizations that were examined. For the purpose of achieving the goal of the study and answering its questions, the descriptive analytical approach was used, and the study community was represented by all the directors working in health institutions in Salah al-Din Governorate, whose number is (318). (115) questionnaires were retrieved showing the best for analysis (115) questionnaires by (96%), and their opinions were surveyed through the use of the five-point Likert scale. In crisis management and all its stages, and based on the results of the study, a set of recommendations were formulated, the most important of which is to increase the interest of the health institutions covered by the survey in Salah al-Din Governorate. In the two variables (strategic fitness and health crisis management) in order to reduce health crises.

The research seeks to achieve the main goal, which lies in explaining the impact of customer happiness on the company’s market share, because of its great importance in expanding the company’s work in the market, as well as achieving profitability, retaining existing customers and working to acquire new customers, and to achieve this, three were formulated The main hypotheses are: there is a significant correlation between customer happiness and market share at the total level at the level of significance 0.05, and there is a significant relationship between each dimension of customer happiness and the market share at the micro level at the level of significance 0.05, and there is also a significant effect of customer happiness in The market share is at a significant level of 0.05, and the descriptive analytical approach was used. A sample of (40) employees working in the store management and a number of workers in the sales departments were selected. A questionnaire was designed to collect data, and its paragraphs were analyzed to test the research hypotheses using the SPSS statistical software.. Ver. 24, and the research reached a number of conclusions, the most important of which were: that the customer’s happiness comes after achieving his satisfaction and loyalty to the products offered by the store, and to achieve his needs and desires that would maintain the market share of the store and its expansion in the future. The research also reached a number of recommendations, the most important of which were: Retail stores’ interest in the responsibilities of their activities, especially in their marketing of products, this means the extent of the store’s commitment to duties and meeting the needs and desires of consumers that would enhance the market share.

The study aims at exploring the nature of the correlation and the impact between the dimensions of Strategic Flexibility and the Sustainable Manufacturing in Factories of the Pepsi & cola company in Irbil. The sample consisted of (33) surveyed. The study adopted questionnaire consisted of (30) paragraph to study Strategic Flexibility dimensions, it`s correlation and its impact in Sustainable Manufacturing. The statistical methods used for data processing, analysis and reached to results of the study. The findings of the study show an existence of the correlation and moral impact for the Strategic Flexibility dimensions in the Sustainable Manufacturing. The study recommended that given the existence of correlation and moral impact between the study variables, and its reflection on the nature of the work of the two companies under study, the study recommends that the management of these two companies pay great attention to these variables in the light of studying their dimensions and analyzing them continuously.

The current research seeks to determine the impact of sensory marketing on the purchase decision. An exploratory study of the opinions of a sample of patients in a number of private hospitals in the city of Mosul. In this research, an integrated concept of sensory marketing was reached and the extent of the impact of its dimensions on the purchase decision, and accordingly many questions were raised about The research problem, including (Is there a significant effect of sensory marketing on the purchase decision). The choice was made for a sample of (40) individuals, and the questionnaire was adopted to obtain the data, and several statistical methods were used in analyzing the data and extracting the results using the statistical program (SPSS).