Tikrit Journal of Administrative and Economic Sciences

The research aims to test the impact of financial crises on hedge accounting within the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with a rate of (132) views. Financial crises were identified in the period from 2014 - 2016 as a result of the turmoil that the country witnessed in the various sectors, especially the financial ones. While the accounting hedging was measured as a dummy variable, and the results indicated that there was no significant effect of the financial crisis in the hedging accounting of the research sample banks, which indicates that the banks are the research sample. It works on managing risks for financial instruments using accounting hedging tools, regardless of the financial crises. The accounting policy of these banks may be based on the low expected risks within the regulatory limits of the bank, whether the expectations indicate the occurrence of economic shocks or financial turmoil in the surrounding environment or not.

As a result of the developments of the modern business environment and the significant expansion in the size of companies, the quality of financial reports has become an urgent need due to its significant role in improving the efficiency of investment decisions. Therefore, the research aims to demonstrate the role of the quality of financial reports in improving investment efficiency by reducing the uncertainty of the decision maker, and testing the impact of improving the quality of reports on investment efficiency. The research deals with external audit bureaus in Baghdad as a community to conduct the practical test, while the sample is represented by auditors working in these bureaus. In order to collect the data, the researchers prepared a questionnaire form distributed to the research sample, amounting to (200) forms, 163 of which are retrieved, (135) forms valid for analysis, and (28) forms excluded as they are invalid. The data is analyzed using the statistical program (SPSS) .The research reached several conclusions, the most important of which is the existence of a positive and statistically significant impact of the quality of financial reports on investment efficiency. One of the most important recommendations made by the research is the need to work on improving the quality of financial reports due to its significant impact on improving investment efficiency.

The current study aims at determining and measuring the student costs in terms of the traditional, online and integrated learning using the cost system, which is based on activity, based costing at the College of Administration and Economics, department of Accounting for the morning, evening studies in Mosul University. The purpose of the study is presenting a complete study about the cost of the student in the online learning due to the increasing importance of the online and integrated learning within the current circumstances and epidemics that made the universities depend on this type of teaching and so they need to make sound managerial decision in terms of exploiting the available economic resources that help them perform their basic functions in a way that ensures efficiency to reach the minimum costs along with maintaining the quality of teaching and staying within the international classifications ,and the following conclusions were reached:
- The use of Activity Based Costing (ABC) for the higher studies and measuring the cost for the traditional teaching student resulted in calculating the cost of the student accurately and fairly. At the same time it provides precise information on the level
- The use of the e-learning system leads to high costs in addition to the costs of traditional education

This research aims to use the international auditing standard (520), in evaluating banking performance in order to verify the efficiency of the bank’s performance, in determining the possibility of continuing in the future for the commercial banks, the study sample, to conduct their business in a proper manner, 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 administrative decisions of the administration, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future or not, and that the results of trend analysis show us the high bank liquidity in the future compared to the current liquidity of commercial banks.

The research aims mainly to clarify and knowing the role of the framework (COBIT) in strengthening the internal control procedures on electronic systems. When using electronic systems in institutions, it must meet the demands and requirements of electronic systems and adapt to these systems. Therefore, it is necessary for the institution to have strict internal control over these systems to prevent misuse or corruption, preservation of data and information from risks, adherence to administrative policies, procedures and laws. Internal control must have powerful procedures and keep pace with developments in electronic systems, which leads to the use of modern frameworks and standards, which in turn affect the quality of internal control. Among these frameworks, which are concerned with the internal control of electronic systems, is the (COBIT) framework. Hence the importance of the research.The research relied on the case study approach as well as the descriptive approach and the use of a questionnaire list to determine the reality of the application of internal control procedures according to the (COBIT) framework in the Directorate of Civil Status, Passports and Residence in Nineveh. The study relied on preparing and drafting this list on frame fields of the (COBIT) framework. The research reached several conclusions, including the possibility of benefiting from the (COBIT) framework in strengthening the internal control procedures on electronic systems.

The problem of the research is that the current financial statements are unable to report certain key performance indicators that cannot be measured in monetary terms and therefore do not appear in the financial statements such as the amount of emissions polluting the environment, where companies cannot be evaluated on the basis of financial statements only and neglect the dimensions of sustainability. The aim of the research was to study and analyse Sustainability Accounting and its criteria, to compare the most common criteria and which ones are better (from the researcher's point of view), to prepare a sustainability report for the Iraqi middle refineries company and to analyse the results. The researcher concluded that the application of Sustainability Accounting Standards (SASB) contributes to raising the efficiency of performance measurement in the company by comparing the performance indicators shown in these reports with another year of the same company to see how much increase or decrease in these indicators or compare them with other companies (Benchmark). The researcher also recommended that the sustainability reports in the Iraqi environment should be adopted and prepared according to SASB standards due to the expected advantages of them.

The aim of this research is to find the improvement of e-learning techniques to enhance the level of university education for the Accounting materials curriculum in Faculty of Management and Economics - University of Fallujah, the research problem represent the concerns generated by the elements of the educational process as a result of the use e-learning technique in the university education for courses and accounting curricula, which may prevent the development to increase the abilities to raise their levels in this research. The methodology of this research used the questionnaire by collecting the primary data deals with this study and descriptive analytical approach and process preliminary data on the subject of research using the Statistical Program (SPSS) and analyze the results using the range of statistical treatments. One of the most important findings of the research is the acceptance of the alternative hypothesis (H1), which provided for a statistically significant relationship between the use of electronic education techniques (Graphic Tablet) and the improvement of the level of university education for accounting courses and methods. The study discussed a range of recommendations, including focus to the importance of e-learning techniques in order to support self-learning and research skills among the parties to the educational process. Also, lecturers should also focus on enhancing understanding of the scientific content of scientific material and moving away from traditional teaching ways that was very limit to indoctrination and promotion of preservation only.

The research aims to confront cases of knowledge loss by adopting information technology applications and policies related to storing, capturing and sharing knowledge and explaining its role in reducing knowledge loss. The data, and the questionnaire was adopted in conducting the statistical analysis of the data related to the two variables, and the research reached a number of results, the most important of which is the existence of a correlation and an inverse and moral effect between the applications of information technology and the types of missing knowledge. and draw up appropriate strategies for these applications.

The present study aimed to identify the nature of the relationship between self-leadership strategy and information technology in the expected results of remote work in the time of the Corona pandemic in Iraqi universities, and to achieve this goal, the descriptive analytical approach was adopted, and Tikrit University was chosen as a field for it. While the study population was represented by the university's teaching staff who had the scientific title (Lecturer, assistant Lecturer) and their number (1156), a non-random sample was chosen (intentionally) according to the equation (Green, 1991) by (105) individuals, to whom the questionnaire was distributed, which is the main tool of the study. Of which (85) questionnaires are valid for analysis.
The study found that self-leadership strategies have a major role in the expected results of remote work at the macro level, while the effect of the strategies of natural rewards and constructive thinking took the most important role in influencing, while the behavior-orientation strategy did not acquire the calculated importance of it, in addition to the research sample did not realize the importance of information technology of remote work, and the study recommended the need to pay attention to activating the role of information technology in remote work by emphasizing its importance in working remotely in light of the Corona pandemic.

The current study aimed to analyze the relationship and impact of entrepreneurial marketing in investing in marketing opportunities represented in pioneering marketing with its dimensions (customer focus, proactive orientation, seizing opportunities) investing in marketing opportunities and its dimensions represented by (marketing innovation, improving marketing efficiency, creating competitive differences). The study used a questionnaire as a means to obtain data. The study followed the descriptive analytical approach, where the main and sub-variables were described, as well as to analyze the relationships and influence between the variables. The field of study represents the Organo private group of companies in the city of Erbil. The study community was the responding managers, and their number reached (110) managers. Hypotheses were tested by applying statistical methods using the computer program (SPSS V.22). The results of the study confirmed the existence of positive moral correlations and an impact relationship between the two variables and their dimensions, at the macro and micro levels. These results confirm the strong correlation between the two variables: entrepreneurial marketing and marketing opportunities. This indicates that whenever the researched company relies on entrepreneurial marketing, it can invest in marketing opportunities.

This current research in the current relations and the impact of public relations in the educational and future institution represented in its dimensions (selection and appointment, training, performance evaluation, maintenance of human resources) in its dimensions, strategic innovation represented in (content, stage, beginning), The research phase was determined by asking in general questions centered on the philosophical concepts of the research variables, the concept of the relationship and the effect between the variables. A diagram was designed expressing the main hypotheses, the questionnaire form was used as a means to obtain data that was distributed to managers and officials of departments and units in the searched private hospitals, its consistency (94). And valid consultations and the questionnaire for analysis (94) forms. In order to validate the hypotheses with multiple vegetables while using the statistical program (SPSS. V.25). the research followed a descriptive analytical approach. The research reached several conclusions, the most important of which were the results of the correlation analysis revealed the existence of positive and high-level moral relationships between human resource management practices, strategic renewal at the macro and micro level, and this confirms that the researched hospitals benefit from identifying human resource management practices and their contribution to strategic renewal. In addition, there is a positive impact and moral levels of the variable of human resource management practices in the variable of strategic renewal. The research suggests the necessity of investing in the strong relationship between human resource management practices and strategic renewal and directing this relationship towards investment decisions in the hospital and reaching the competitive position.

The study aimed to identify the impact of business intelligence perspectives in re-engineering banking operations and the extent to which they can be applied, and its impact on re-engineering banking operations for the private banks investigated. High competitive capabilities in light of changing market fluctuations, and from here the problem of the study emerges with the main question which is: What is the role of the impact of banks collectively on them represented by (the Gulf Commercial Bank, the Iraqi Middle East Bank, business intelligence perspectives in re-engineering banking operations? The study was taken from a group of From the Al Rajah Islamic Bank, the National Islamic Bank, and the Regional Commercial Bank) a descriptive analysis of the study variables was carried out in order to identify the arithmetic mean, standard deviations, relative importance and coefficient of variation, and the program (SMART, PLS3) was used to conduct statistical operations. The employees received (92) questionnaires and all of them were recovered, which represents (100%) of the total distributed questionnaires. To the most important results: There is an impact of business intelligence perspectives on the re-engineering of banking operations. Opening words: The impact of business intelligence perspectives, re-engineering banking operations.

The study sought to identify the requirements for effective organizational development in the Directorate of Civil Status, Passports and Residence in Nineveh Governorate, which is 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, and information technology: organizational development, dimensions of organizational development, effective organizational development 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 necessary to achieve this dimension and achieve the goal of the study? The descriptive analytical approach was used as a methodology for the study by distributing a questionnaire and taking the opinions of the respondents and then working on analyzing them statistically. Interviews with experts and specialists in the organization under investigation were relied upon, and their views and suggestions were documented.
The study population was represented (615) individuals, and a sample of (216) individuals was selected, and two types of questionnaires were used as a tool for data collection. The data of the study was analyzed through several statistical methods, including (frequencies, percentages, mean, standard deviation, Pearson coefficient and confirmatory factor analysis) and by adopting (SPSS) and (Amos) software packages to test and verify hypotheses. Power. 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, and the two dimensions that need further development are the organizational structure and human resources because they have the greatest impact on the functioning of the directorate under investigation. Finally, the researcher suggested a number of requirements for the development of these dimensions.

This study aims to identify the impact of participatory leadership and its dimensions of (delegation of authority, participation in decision-making, human relations, communication and information building) on the spirituality of the workplace with its dimensions (meaningful work, sense of community, alignment between the individual values and organization values, and job engagement) in investigated organization.
A hypothetical model was developed showing the nature of the relationships between the independent and dependent variables of the study and its sub-dimensions, and to achieve the objectives of the study, the questionnaire was adopted as the main tool in collecting data from the field side of the study. The questionnaire was designed with (49) paragraphs that covered all dimensions of the study. Nineveh Health Department was chosen as a field of study, as it is considered one of the most important service organizations in Nineveh Governorate, and the opinions of a sample of (407) employees of the investigated organization in all its departments were surveyed.
A number of statistical methods were used to analyze the data of the field side of the study using (AMOS. V24), the study reached a number of conclusions, the most important of which was that the results of the statistical analysis of the structural equation modeling (SEM) showed a significant effect of the participatory leadership variable on the workplace spirituality variable, which indicates that the dimensions of participatory leadership contribute directly to the manifestation of the dimensions of workplace spirituality among individuals working in the investigated organization.
The study also presented a set of recommendations, most notably, the exploitation of everything that leads to a higher spirituality in the workplace, and accordingly, the concepts of participatory leadership in the investigated organization required to be utilized in a way that contributes to raising the level of spirituality in the workplace.

This research dealt with the Healthcare Quality Challenges, represented by (the strategic, cultural, qualified admnistrative staff challenges, structural and procedural challenges) for (14) hospitals in Nineveh and Duhok governorates. The hospitals Nineveh are (AlKhansaa Teaching Hospital, Inb AlAtheer, AlShifaa, AlSalam, Ibn Sina, AlBatool, Mosul General Hospitals in addition to the Hospital of Burns). Duhok hospitals included: (Azadi Teaching Hospital, Hevi Pediatrics Hospital, Maternity Hospital, Burns and Plastic Surgery Hospital, Emergency hospital and Opthalmology Hospital. The research was applied to a sample consisting of (200) individuals in charge of quality in the hospitals in question. The researcher used the questionnaire form as a main tool for collecting the data and information in addition to the personal interviews. The study endeavored to test a number of hypotheses related to the challenges against the application of healthcare quality and the differences between these hospitals in terms of the extent of those challenges so as to answer the questions related to the research problem and to accomplish the goals set forth. Moreover, several statistcal tools were used to deal with the data, they are: (the arithmatic mean, standard deviation, percentage and the respose ratio). The study reached a set of conclusion including a group of challenges that preclude the quality in the domain of healthcare, most prominent of which are the strategic challenges, which came in the first status in terms of the importance compared to other challenges of healthcare quality. This indicates that the organizations in question do not pay a sufficient attention to the healthcare quality within their basic strategies in addition to the differences between those challenges. Moreover, the healthcare system operates within an environment that is internally and externally influenced by the power of the people of interests, legal, governmental, technical, administrative powers and strategic issues. These results were in conformity with the hypotheses. Based on the results of the research, a set of recommendations were put forward by the researcher. The most important recommendations are: the managements of the hospitals studied should pay a good attention to these challenges and should take the necessary actions to confront them and deal with them, developing a long-term objective and clear strategy that involves the vision, message and the goals of the hospital management concerning developing programs of healthcare quality, especially if we know that the results of the study had clarified the difference between these hospitals. Therefore, if these hospitals wanted to face these challenges and achieve the quality in the field of healthcare quality, they should develop policies and programs that ensure confronting these challenges in the proper way.

The current research aims to identify the reality of the voice of workers and the mechanisms adopted in communicating this voice to leaders at the University of Mosul and the extent to which this voice is adopted in enhancing the ability to make decisions among these leaders. Therefore, the researcher set out a number of field hypotheses that were tested using a number of Statistical means, and the required data were collected from the researched sample represented by the deans of the faculties of administration, economics, arts and education, their assistants and department councils, whose number is (240) individuals using a questionnaire prepared for this purpose, and after conducting the statistical analysis using (AMOS V26) the researcher reached a number of results led by To put a number of conclusions, the most important of which is that the variable of the voice of workers (the independent variable) has a direct and positive effect in enhancing the ability to make decisions among intuitive leaders, while he concluded many proposals, the most important of which is that leaders at the University of Mosul should realize the important role of representative participation mechanisms in Representing the voice of workers, including the Academicians’ Syndicate, and other representative voice mechanisms, and working to activate and support it in a way that enhances the voice of workers.

The research aims to shed light on the concept of human resource flexibility, its importance and types, as well as adopting a set of dimensions of human resources to know its role in crisis management, so the importance of the research stems from the importance of the variables of the research topic “the role of human resource flexibility in crisis management”, as it deals with the interpretation of the theoretical aspect For the concepts of human resource resilience and crisis management, as well as analysis of the results of the field side in the samples studied.
Accordingly, the health sector in the capital, Baghdad, was chosen as a field for applying the research, and a group of health hospitals designated for treating (Corona) patients were identified under the auspices of the Crisis Cell Authority in the Ministry of Health and Environment as a research community, and the research sample is a group of (210) employees. Employees in the surveyed samples, and the research to verify the role of human resource resilience in crisis management was based on the questionnaire directed to the members of the researched samples, which numbered (210), which consisted of (30) paragraphs related to the research variables.
We have reached a set of conclusions, the most important of which is that the communication process is not carried out accurately and continuously with the authorized authorities, as it was very weak, which may lead to harming the lives of citizens, in addition to the difficulty of constantly following the developments of the crisis.
Because of this, the most important recommendations were reached regarding the necessity of providing a special program to manage the communication process in an accurate and continuous manner with the authorized authorities, which leads to containing the current crisis.

The aim of this research is to demonstrate the role of the green marketing dimensions represented in promoting green manufacturing strategies represented also in the ready-made garment factory / Mosul, my son’s factory, by clarifying the correlation and impact relationships between the two variables and dimensions as well. Presented by writers and researchers in their scientific products. As for the second method, it is an analytical exploratory method, by preparing a questionnaire form prepared for the purpose of collecting data and information related to the research, and the researchers sought to include a number of questions expressing the research problem, which was the basis for the research methodology and its reliance on the field side, the most important of which was the main question: What is the nature of the impact For green marketing in green manufacturing strategies in the organization under study, and to answer this question, a hypothesis was formulated for the research that reflects the relationships and influences between the research variables, which resulted in a set of main and subsidiary hypotheses that were tested using a number of statistical means for the data collected by the questionnaire that was distributed to (144) respondents in the organization in question, which was represented in the ready-made clothes factory / Mosul, my son’s laboratory, and the research reached a set of conclusions that the researcher presents, the most important of which are:
1. The results of testing the first main hypothesis and its sub-hypothesis revealed the existence of correlations between the variable of the dimensions of green marketing and the variable of green manufacturing strategies, and this indicates the extent of the importance of the study variables for the researched organizations.
2. The results of testing the second main hypothesis and its sub-hypothesis showed that there are influence relationships between the variables and dimensions adopted by the study, whether it was the effect of a variable and the dimensions of green marketing on the variable of green manufacturing strategies or the effect of the dimensions of green manufacturing strategies on the variable of green marketing, and this reinforces what was reached in light The results of the first main hypothesis.
In light of this, the researchers presented a number of proposals

The current research came to cover the topic of the role of total quality environment management in improving environmental performance in the North Oil Company-Kirkuk. Most notably, "Does the management of the company in question have an idea of total environmental quality management in improving environmental performance?" Accordingly, a hypothetical model was designed that shows the correlation and influence relationships between the study variables. A questionnaire was used, which is the main tool for collecting data and information, and it was distributed to a random sample of (78) respondents, the research adopted a set of statistical methods for analysis, and the results were extracted using the statistical program (SPSS V.26). A number of conclusions were reached, the most important of which are clear through the results of the analysis that there is a direct and significant correlation between total quality environment management and environmental performance, as indicated by the value of the correlation coefficient. In the company under study, it was achieved that there is a positive effect with a positive moral significance of the total quality environment management of the in improving the overall environmental performance in the company, This indicates that the role of total quality environment management combined can influence the improvement of environmental performance combined, and a number of proposals were presented, the most important of which is “emphasizing the interest in the management of total quality environment management and environmental performance and working on its proper application through holding seminars and conferences and holding training courses for managers and workers at various levels in the company in order to improve performance in these areas.

The problem of evaluating corporate governance in government banks is the absence of a standard by which the process is completed. Therefore, this research aims to design a corporate governance assessment system according to the Corporate Governance Guide issued by the Central Bank of Iraq-Industrial Bank as a case study. The research method was based on interviews, as data related to the application of the corporate governance guide in the Industrial Bank were collected by preparing a checklist. This checklist included the five articles of commercial banks (the third section of the guide was excluded as it pertains to Islamic banks and is outside the scope of the current research). It also included five sections, and each section was divided according to the articles and paragraphs mentioned in the guide. The checklist was completed by the two researchers as the main tool in the research to obtain the necessary preliminary data. This required interviews with all employees concerned with the application of corporate governance in the Industrial Bank, members of the boards of directors and executive management. Statistical methods used in this study corresponded to the checklist used in the research, which relied on collecting the answers on the checklist that included (compliance, non-compliance), and extracting the percentage of it by dividing the part by the whole at the following levels: the paragraphs of the guide, sections of the guide and the weight of the section of the guide as a whole.
The results showed that the bank obtained good rates for the application of the guide in general in the second, fourth, fifth and sixth sections of the guide, which are related to the board of directors, committees and executive management, taking into account the internal regulations and management directions in it as a government bank subject to the Companies Law No. (22) of 1997, as well as being subject to the Banking Law No. (94) for the year 2004. The two researchers recommended to advance the banking reality in Iraq that the application of the guide should not be only for the purpose of implementing directives and laws, but it is preferable to take into account that its proper application will lead to continuous improvement in all areas of banking work.

The research aims to shed light on the role of the entrepreneurial administration in achieving the quality of institutional performance in the Municipality of Baghdad, where the researcher reached, through theoretical framing and related studies, to construct a hypothetical scheme that shows the correlation and influence of the research variables, as the dimensions of entrepreneurial management as an independent variable consist of three dimensions. (strategic orientation, orientation toward resources, orientation toward growth), while the quality of institutional performance as a dependent variable includes two dimensions (financial performance, internal operations), and these variables interacted to form the framework around which the research revolves, while the research sample consists of office holders The responsible administration, which included (general managers, assistants, directors of departments and divisions) in the Baghdad Municipality Center, the research community. The questionnaire form was used as a basic tool in collecting data and information. The institutional structure within the formations of the Municipality of Baghdad, and it appears through the form of the clear correlation relationship that links the entrepreneurial administration to the dimensions of institutional performance, the lack of staff with engineering specialization and Financial compared to the volume of work entrusted to it as a result of retirement, death and vacations provided by workers for health status, which led to delays in completing the work and not providing it at the required level.

The current study aimed to test the extent of the impact of the behavior of the leader connected working with the North Refineries Company in enhancing the organizational loyalty of employees through its dimensions (emotional loyalty, continuous loyalty, normative loyalty) after crystallizing the conceptual framework and reviewing the above related research efforts, a hypothesis was developed that reflects the nature of The influence relationship and formulated main hypotheses to be tested in the field of study. The study population represented the workers in the North Refineries Company, and the researchers chose a random sample of (307) workers, and the questionnaire was used as a main tool for data collection. The researchers used a number of statistical methods and means to analyze the data in order to analyze and diagnose the effect and correlation between the study variables. The study concluded that there is a correlation and a significant effect between the leader's communicative behavior and the organizational loyalty of employees.

The aim of the current research is to know the relationship of knowledge sharing in supporting the Innovative performance of higher education institutions in Anbar Governorate. Non-random (intentional) from the research community, which included (Dean, Associate Dean, Head of Department, Director of Sand Department), the research concluded that the basic pillars of knowledge sharing are found in the universities and colleges investigated, given that higher education institutions are the most place where participation takes place. Knowledge, through its teaching staff among themselves or between the student and the professor, and this qualifies it to support and develop its Innovative performance in well-thought-out and clear ways. With knowledge as a pivotal and fundamental value for university academic work.

Information and communication technology have played an important role in achieving outstanding performance, as well as singularity, attractiveness and outlook. One of the most important factors for organizations to achieve outstanding performance is the search for ways to introduce ICT technology to their products (whether these products are goods or services). The research aims at describing study variables (information and communication technology, outstanding performance), as well as analysing the relationship between information and communication technology and outstanding performance, and measuring the impact of information and communication technology on achieving outstanding performance. The purpose of the research is whether there is a moral correlation between information and communication technology and achievement of outstanding performance, as well as whether there is a moral impact of information and communication technology in promoting outstanding performance. The results were that there was a correlation and influence of information and communication technology in achieving outstanding performance. The main findings of the research are that the two colleges in question have the basic requirements for the applicability of information and communication technology, as well as the two colleges in question have been concerned with outstanding performance in response to several internal and external environmental requirements and influences, in order to achieve some adaptation to these environmental requirements, and colleges are constantly seeking to acquire knowledge from different sources. The most important proposal was to create an environment that would support and preserve the outstanding performance of working individuals and educational services, and to encourage the management of the two colleges under study to give serious thought and high attention to the application of information and communication technology and to view it in a strategic and future perspective with a view to its positive impact.

The study aimed to identify the strategic leadership, and their role to adopt the entrepreneurship marketing behaviours of a sample of private banks in the Kurdistan Region of Iraq. The study has initiated a hypothetical diagram, which takes into consideration the direction of the relationship between variables. The descriptive analytical approach is followed, and a questionnaire designed to collect data. (85) Questionnaires are distributed, and (70) are returned of which the rate of overall response is (82.4%). Some statistical means used to analyze the results and test hypotheses. Most important conclusions represent the interest banks in all strategic leadership, and the behaviours entrepreneurship marketing. The research recommended increasing and enhancing the attention on independent variable for being contributing to achieve the dependent variable.

The research dealt with individual and group work relations and their relationship to job satisfaction of faculty members at Tikrit University. A random sample of 30% of the total colleges was selected, the size of which reached (6) colleges. The number of faculty members in the scientific departments of the colleges under study reached 758 from whom a proportional random sample was withdrawn. With a rate of 20%, its size was (152) respondents, the opinions of the sample members were obtained by means of a questionnaire consisting of (44) paragraphs divided by (16) items for the dependent worker and (12, 16) on individual and group work relations, respectively, and the response rate was The surveyed 100% of them, the aim of the research is to determine the effect of individual and group work relationships on the job satisfaction of the faculty members, as the results of the research showed the validity of the hypotheses that stipulated the existence of a positive moral effect of individual and group work relations on the job satisfaction of the sample members, as the statistical treatment of the data proved the existence of A positive statistically significant impact of the exclusion of work relations on the job satisfaction of the faculty members.

The research deals with the impact of the dimensions of human capital in achieving creative performance, and it was tested on two academic staff in the faculties of the Polytechnic University-Erbil. It aims to clarify the concept of human capital and its dimensions (skill, experience and knowledge) and its role in achieving creative performance and its dimensions (perception of ideas, developing ideas and creative solutions) in an educational service field.
It was implemented on a sample of (165) academic staff. Where the questionnaire was used as a main tool for collecting data and information. And testing a number of relationships and influences between the research variables in order to get answers related to the research problem in achieving the research objectives through the use of a set of statistical methods by computer program (SPSS).
Finally, the research reached a set of conclusions, including: The university has a number of teachers with the knowledge and experience necessary to perform academic work. The university also focuses on continuous development and learning as a basis for acquiring skills in the creative process, with a lack of interest in the development of ideas and creative solutions in the performance of academics. The research also recommended that the university should pay attention to developing and nurturing creative ideas in order to developing diverse experiences and knowledge of academic staff.

The research seeks to provide a theoretical and field framework and to identify the nature of the relationship and the effect between additive manufacturing as an independent variable and competitive advantages as a dependent variable, which prompted the formation of a hypothetical scheme that included a set of main hypotheses that were tested through the use of some means of statistical analysis of the data that was Collected from the printing press under investigation. The research problem is determined how to apply additive manufacturing to achieve competitive advantages in the research sample printing press. The research aims to identify the reality of additive manufacturing and its role in achieving competitive advantages. The research community represented the individuals in the printing press, the research sample, and an intentional sample of (38) individuals was chosen. The research used the statistical program (SPSS Var.25). The research concluded with a set of conclusions as: The application of additive manufacturing needs to follow innovative and unconventional methods in manufacturing and production to achieve a competitive advantage. It has, by increasing the capacity for flexibility and rapid response to environmental changes.

The research aims to study and analyze the reality of the cultivation, production and productivity of the sugarcane crop in Iraq according to the serial data of years obtained from the official authorities in Iraq, as well as the aim of the research to measure the effect of sugar prices on sugar production in Iraq, and the research was launched from the hypothesis that the width of the cane crop Sugar in Iraq suffers from a deficit and its insufficiency to meet the local demand, and thus the state resorts to importing it to compensate for the shortfall, and the results of the stability of time series by ADF showed the instability of time series at the level of the two variables (Y) that represent production and the independent variable (X) that represents sugar prices. After taking the first difference of the two variables, it settled on the level with the presence of a breaker, a breaker, a time trend, the absence of a breaker and a time trend, at a significant level (1%, 5% and 10%). By (1%), it led to an increase in production by (0.12%). The results of the Johann test also indicated that there is a joint complementarity relationship between the variables of the study, and the study recommended support for sugarcane crop prices to motivate farmers to increase the cultivated areas of this this results in the improvement of local production, similar to that of the developed world.

Scientific research, development and innovation are important factors in determining the success of a country in building a knowledge society, and in enhancing the pillars of economic development in all countries of the world alike. The research aims to determine the impact of innovation on economic development, by determining which of the innovation indicators have an impact. The biggest positive in economic development, and to reach these goals, the panel data for the period 2007-2018 was used to estimate the impact of spending on research and development, exports of advanced technology, patents, and registered trademarks. It was found that research and development and exports of advanced technology have a positive and significant impact on the economic dimension of sustainable development For middle-income countries, where the results indicate that the relationship between (X1) and (Y1) is direct and significant, meaning that the increase in spending on research and development by (1%) led to an increase in the economic indicator by (0.63%), where public expenditure on research and development refers to The extent to which a country is committed to generating new ideas that may lead to new products, processes, and services.

The topic of the research is summarized by knowing the negative effects of fluctuations in crude oil prices and their impact on the economic stability of Algeria. This research aims to analyze and measure the impact of fluctuations in oil prices on foreign direct investment on countries selected Algeria as a model for the period (2004-2019) through the adoption of the descriptive analytical approach and the standard approach, and the research assumes that foreign direct investments are greatly affected, especially by the fluctuations in crude oil prices in Algeria and that country’s dependence on oil revenues to improve levels of economic development. The research concluded that an increase in crude oil prices in Algeria by one unit leads to an increase in foreign direct investment by (17.7) and that an increase in oil revenues by one unit leads to an increase in foreign investment by an amount. (0.31) The research suggested that Algeria should establish new projects to expand production capacity, to maintain its role as a stabilizing factor in the oil market, and the importance of developing non-oil sectors by benefiting from oil revenues should be emphasized, and the need to strengthen Algeria relationship with countries of the world because Algeria needs For this relationship, through active participation in the development of the Algeria oil industry, where there should be participation by major international companies in development and production projects.

The research aims to shed light on bank credit and measure its role in the gross domestic product, and the importance of the study stems from what banks provide in terms of credit, whether in the form of loans or credit facilities to encourage and develop the agricultural sector through what those loans provide from the purchase of machinery, machinery, improved seeds and the establishment of infrastructure from For the development of the agricultural sector in Iraq. The standard analysis method was used for the study variables using the (ARDL) model, as it found that there is a positive and significant relationship in the short term between bank credit and gross domestic product, and a non-significant relationship in the long term between the two variables. The standard model is free from the problem of self-correlation according to the (LM) test, and the estimated model is devoid of the problem of heterogeneity according to the (ARCH) test. The results also showed that the loans granted to the agricultural sector by banks are characterized by their smallness and their inability to advance the reality of the agricultural sector. The percentage of the agricultural sector’s contribution to the formation of the gross domestic product should be increased loans and government support.

This study aims to verify the existence of a systematic relationship between productivity and farm size, in addition to determining the factors affecting fish productivity, the optimal behavior of fish producers in the short and long term, and studying the seven eligible economies and the most important indicators of profitability and economic efficiency of fish producers in Salah al-Din Governorate (Caza Tikrit), the study relied on the data of a cross-sectional sample of 150 fish producers, the study concluded that the variable costs accounted for 85% of the total costs, with food and rented work being the most important items in the cost items (11%, 38%), as the results showed There is a direct relationship between productivity and each of the size of the farm, family work, waged work, years of experience, and invested capital, the flexibility of leasing amounted to (0.068-0.09-0.116-0.1280.105), respectively, and a total flexibility of 0.525, and the results showed that in the short term, the optimum size was swallowed Technical Proficiency Investigator 8200.83 KG Farm. The safe size that achieves economic efficiency is 29100 kg farm. The maximum safe volume is the wind of 34727.13 kg from a farm. In the long run, it was found that the volume of civilian production The costs amounted to (29827.59) kg, a percentage greater than the actual production volume by (40.1%), while the optimal area amounted to 9.4 dunums, and about 60% of the sample producers work within the optimum capacity revolutions. Thus, the study recommends the need to support the prices of production requirements, provide appropriate technology to reduce labor costs, activate the role of agricultural extension in order to optimize the use of available resources and avoid shaking, encourage farmers and provide them with the appropriate capabilities to reach walking sizes that achieve technical and economic efficiency of production and contribute to total costs and maximizing profits .