Tikrit Journal of Administrative and Economic Sciences

The main aim of this research is to reduce costs of production in ITIMAD slaughter house located in city of Erbil-Iraq. By reviewing the main required steps to achieve the aim of this paper by utilizing modern cost management system that includes the introduction of resource consumption accounting. This paper addresses the identification of exploited capacity and idle capacity, which in turn shows the advantages of the project. The mentioned points reflect the ability of the project to compete with others in the same business environment and it affects the decision making based on the outcomes of resource consumption accounting system. In theoretical part a method was derived from Arabic and foreign literature while the practical side used is done by analytical descriptive method by using tools, financial statement and real data from ITIMAD slaughter house, year 2020. Additional personal interviews were conducted with specialists of the project.

The current research aims to test the relationship between intangible assets and the policy of dividend distribution, as (consulting and research services, travel and delegation expenses for the purposes of the activity, advertising expenses, qualification and training expenses) were adopted as representatives of intangible assets as an independent variable. The profit distribution policy as an dependent variable to reach the goal of the research. The research dealt with the data set for (8) of the banking companies listed on the Iraq Stock Exchange for the period from 2010 to 2018, as the sample consisted of (67) viewers, and the program was used. The statistical package (SPSS V24) in the statistical analysis to reach the research goal. The research concluded that there is a positive significant relationship between intangible assets and the dividend policy. One of the most important recommendations was to increase the awareness of Iraqi companies' management of the important role of intangible assets in achieving competitive advantage, maximizing the value of the company and increasing profits.

The study aimed to know the impact of fair value according to standard (IFRS13) on the accounting conservatism in the Iraqi banking sector for (16) banks from years 2015-2017.The study found that the level of importance of fair value through other comprehensive income varies according to different Iraqi banks. Also, found that the level accounting conservatism varies according to different Iraqi banks. Furthermore, the study found that there is insignificant relationship between the fair values according to standard (IFRS13) on the accounting conservatism.

The modern business environment has seen a large and complex developments, as a result of technological developments, globalization and the openness of global markets. This has been reflected in equal opportunities for economic units in accessing markets and funds. Leaving a complex competitive landscape in which it is difficult to achieve profitable and sustainable growth in light of traditional business models that see the logic of Business is simple and straightforward, and value can be created and gained by providing products or services at competitive prices. It has become imperative for economic units to keep pace with the requirements of the contemporary business environment and to maintain and enhance their market share, to develop and innovate profit models based on alliances with other parties to provide products or services in a manner that differs from the traditional method. These alliances will build non-traditional profit models that economic units can adopt. In addition to its regular profit models to enhance sources of revenue and reduce burdens by distributing them to the largest number of stakeholders. The most important conclusions indicated that these models dealt with the literature of marketing and business administration, but according to the researchers' effort, the accounting literature did not address the impact of these alliances on the financial position, financial performance and cash flows, and professional organizations have issued standards that are limited to business mergers or joint ventures. And joint operations, and there is nothing to regulate the processes of measurement and disclosure of these alliances, whether in the conceptual framework of accounting or standards. The most important recommendations were the necessity for professional and standard-setting organizations to work on issuing what is required of economic units to indicate the impact of such alliances on the financial performance of the economic unit. And not to incorporate it within its normal operations as it may be a tool to mislead users of financial statements about the financial performance of the economic unit.

The aim of this research is to clarify the supervisory role that the performance audit performs, as well as to identify the entities that carry out this process. To clarify the nature of the performance audit because it provides information on the efficiency and effectiveness of the performance of public sector units and the extent to which they achieve their objectives at the lowest cost. By clarifying the most important elements necessary to conduct an audit performance, and identifying the concept of integration between internal and external auditing to benefit from it in the internal auditor conducting the performance audit process. And finally developing a proposed program for auditing performance and coming up with a report on the performance of public sector units to reach the results that the research seeks to achieve.
In light of the above, several conclusions have been concluded, including that the performance audit is complementary to the financial audit, and there is a close relationship between them to obtain a high level of information for the performance of public sector units. In addition to that the activation of performance auditing within government units leads to the unit management's knowledge of its level of performance and the extent of achieving.
One of the most important recommendations that came out of the study is to diagnose weaknesses in the performance of government units in a way that contributes to rationalizing the use of the resources available to these units, which will be reflected in the achievement of the unit’s objectives. An economic, efficiency and effectiveness audit must be conducted simultaneously to ensure a complete picture of performance, as well as work on the implementation of the proposed performance-auditing program in government service units in general and municipal departments in particular.

Public education institutions, especially in light of the current circumstances, suffer from accounting problems surrounding the process of measuring educational service costs. The current study focused its attention on determining student costs according to the traditional system, as well as the ABC system, and showing the impact of strategic objectives on determining government education service costs. The research concluded with a set of conclusions and recommendations. The most important conclusions, are determining the student’s cost will help the General Directorate of Nineveh Education in the process of preparing the budget for the coming years in a more equitable manner, as the criterion of student cost and number of students will be the main pillar in preparing the budget.
As for the most important recommendations for the General Directorate of Nineveh Education, reviewing the strategic goals and adjusting them to reach new strategic objectives consistent with the development in the fields of science and knowledge, and looks at the quality of education as a basic and global goal. Thus determining a new cost for the student that is strategically supported and achieves high quality levels and its elements are consistent with modern goals, and work on implementing ABC system to get rid of activities that do not add value, which leads to reduction and rationalizing expenditures in the field of public school education.

The research aims to measure the role of the collective intelligence system in promoting the advantages of joint auditing, as the research problem lies in measuring the extent of the impact of the collective intelligence system in promoting the advantages of joint auditing. This is due to the importance of this system in enhancing the ability of auditors to complete the audit work entrusted to them more efficiently and quickly as a single team. In a way that leads to enhancing the advantages of joint auditing, as the role of the collective intelligence system in promoting joint audit positives in Iraqi audit companies and offices was measured through the use of A questionnaire was distributed to a sample of account auditors in Iraqi audit companies and offices. The number of distributed forms reached (86) forms, and the effect of the variables was demonstrated through the use of statistical models and a linear regression model. After testing the research hypotheses, a set of conclusions were reached, the most important of which was the existence a correlation relationship. And an exponential effect between the joint audit method. The collective intelligence system, and that this relationship leads to strengthening and increasing the positive Participate, and the research recommended the necessity for the board of monitoring and Audit profession of encourage and urge companies and auditing offices to use the collective intelligence system, especially when applying the method of joint auditing in a manner that achieves speed and ease in completing the audit tasks assigned to them. As well as expanding the joint audit work to include all companies Contribution and not only the private banks that have applied this method mandatory since (2016), due to the importance of joint auditing in enhancing the procedures for detecting errors since the joint audit process is a reciprocal audit process between the joint auditors.

The research sought to address the latest trends and developments in the banking business, specifically the Open Banking initiative launched by the United Kingdom and adopted by many countries with the aim of stimulating innovation and increasing competition, as well as presenting a clear vision of its foundation and framework. And in order to achieve this goal literature was reviewed, and the experiences of selected countries were presented as a sample and compared within specific criteria according to the analytical method. We concluded that the increasing role of FinTech companies in providing financial services in an innovative and less costly manner played a major role towards adopting Open Banking and stimulating competition. The research recommends that it is necessary for local banks to adopt the innovative method of third parties in providing banking services by providing them through applications on phones and smart devices available to most citizens.

This research aims to identify banking security and how to achieve it through banking risk management, with the goal of reaching the public's sense of safety and enhancing their confidence in banks because they represent one of the means of improving and developing the reality of economic activity in any country. As they are interested in mobilizing financial savings and then operating them and investing them in various aspects, whether agricultural, service or industrial, by means of a group of financial services that these banks direct towards the aforementioned sectors . From this banks play an important and positive role for us in developing economic activity in the country through bank credit that it can increase and expand through the banking security factor is the depositor's feeling of confidence in the bank. Thus the increase in the volume of deposits in it and the possibility of expanding credit, therefore, it is necessary to strive to provide banking security to the public so that the bank can attract the largest possible number of depositors and deposits, and thus the increase in credit and the possibility of developing economic activity.
With regard to the most important conclusion reached by the research, that banking security is an integral part of the financial infrastructure and is based on a set of foundations and includes mechanisms and solutions for banks in the event that they are exposed to problems. Represented in enhancing capital, liquidity and controlling risks are all things that enhance our banking security, and thus we can reach to a healthy banking system that has an effective contribution to economic activity. As for the most important recommendation presented by the research, it is to provide support and assistance to the banking system to raise the level of risk management practice and implement safety standards and procedures, to reduce banking risks and mitigate the negative effects of economic instability in the country. Which supports banking security and increases confidence in the banking sector and thus increasing its contribution to the country's economic activity by increasing the volume of credits granted.

The study aimed to identify the most important roles that financial failure prediction models can play, which are the Altman model, the Kida model, and the Sherrod model, and can they be relied upon in judging the probability of financial failure in the studied economic institutions? The study dealt with a sample consisting of (3) Qatari companies listed on the Qatar Stock Exchange and operating in different sectors for the fiscal period (2015-2019).
The research reached a set of conclusions, the most important of which are: The results of the forecast contribute to giving a clear picture of the financial position of the institution. Also, all the companies researched are far from the risk of financial failure according to the results of the Altman model.

The study sought to analyze the strategy of static management of the investment portfolio using the tracking error, by applying it to a sample of Arab index funds and comparing them with their American counterparts for the period from 1/4/2018 to 12/31/2020 and with weekly observations. In order to reach the goal of the study and test its hypotheses, several methods were used to estimate the tracking error, which are both the absolute deviation denoted by TE1, the square mean denoted by TE2, the mean of the absolute deviation symbolized by TE3 and the standard deviation symbolized by TE4. In addition to the one-factor model. The study found that American index funds outperformed their Arab counterparts in tracking the index by achieving low tracking errors. This is a result of the large and fundamental difference in the markets in which these funds trade in terms of their degree of development, efficiency and depth, as well as the variation in the ability of the departments of these funds to track. The results revealed that the methods and models used are not complete alternatives, but rather that one of them complements the other. The study recommended the need to pay attention to the Arab financial markets and increase their efficiency and work to develop the quality of managing their ETFs and work to establish funds for the indexes traded in other Arab countries such as Iraq because of their importance in empowering small investors to hedge risks.

The research focused on measuring the financial Soundness of a number of Iraqi banks, and the research aimed to know and diagnose financial Soundness that helps avoid the occurrence of many imbalances and crises, and the research problem started from the main question which states: Are banks financial Soundness indicators considered The fundamental and fundamental point to ensure the stability of the banking system and to hedge and forecast crises? The research used the method of financial analysis in measurement as the research community was represented in the Iraqi banking sector. As for the research sample, it was reduced to four private banks as an intended sample for years (2013-2018), and the research came out with a set of conclusions and recommendations. Banks commitment the criteria of the Basel III Committee and the Central Bank’s disciplines criteria regarding the ratio of capital adequacy as one of the supervisory requirements to maintain the financial solvency of banks. The research also recommended the need to pay attention to providing many ready-made scenarios to deal with potential risks, and in the absence of an appropriate scenario for the nature of the risk facing the bank The allocations allocated to it must be able to adapt to the same risk situation.

The research aims to research determinants that affect the capital structure of companies listed on the Iraq Stock Exchange and determine the extent of harmony with the results of research and other studies conducted on the capital structure of companies in other countries. To find out the financing reality of companies (the research sample) that achieves their ability And the competitive advantage compared to its performance in previous periods and with its counterparts in the market in addition to some targeted criteria. Multiple regression analysis has been relied on and the use of the fixed, random and grouping effect method using the SPSS 24 program). The research problem arises through the following question (Is there an effect of the internal determinants (company size, The age of the company, the tangibility of the assets, risks, and growth opportunities) and the external determinants (inflation rate, GDP growth, interest rate and exchange rate) in the capital structure of the industrial and investment sectors in Iraq). As for the research hypothesis, there is a variation in the impact of the positive and negative direction of the internal determinants (Partial indicators) and macroeconomic variables (macro indicators) in the capital structure of the industrial and investment sectors in Iraq). The study found a contrast the levels of influence of some determinants of the capital structure of the investment and industrial sectors in Iraq. The results of the research indicated that there is no significant statistically significant effect of independent variables in the capital structure, except for the size of the company, which has an adverse effect on the capital structure of the investment sector in Iraq. There is a significant, statistically significant effect for each of (the size of the company, growth opportunities, risks, and tangibility) in the industrial sector in Iraq. And this is due to many reasons, including what is related to the sample, its specifications and its structure, such as the sector itself. Especially from companies in which the results did not appear in a manner consistent with the standard aspect of the research sample, and the study suggested that finance managers must take into account current and future factors and determinants in order to address them, which are represented by internal factors. As for economic indicators, they must be adapted to and the necessary measures be put in place to limit their impact.

The objective of the current research is to test a set of operational performance indicators that included (operating cycle, turnover rate of non-current assets), as independent sub-variables on the profitability per share of a group of companies listed on the Iraq Stock Exchange within the industrial sector. The sample size was 16 industrial companies for the duration (2015-2019). The research considered the model of multiple linear regression to test the relationship according to a set of statistical tests using SPSS. The research found a set of results; the most important one is the existence of a positive correlation and impact between the non-current asset turnover ratio with earnings per share, and on the contrary, in the operating cycle ratio. The research recommended that decision-makers must focus on the asset turnover rate, as it has a high impact on earnings per share, on the other hand the decision maker should give a to operating cycle an area of less importance when discussing and making decisions related to the profitability per share.

The research aims to analyze returns on investment in Qatari insurance companies, as well as to study the difference in investment performance among Qatari insurance companies. The research sample consisted of four Qatari companies, namely, "Qatar Insurance Company, Doha Insurance Company, Gulf Insurance Company, and Qatar Insurance Company". For the period (2008-2017). The research reached many conclusions and recommendations, including the following: It appears from the analysis of the growth rates of the return on investment index that the Gulf Insurance Company has achieved the highest growth rate and this indicates the openness of the company and the investment of its savings in various fields, including the acquisition of investment portfolios. Which includes a variety of stocks and bonds. The research concluded the necessity for Qatari insurance companies to market their insurance services widely and by various means, in addition to explaining the investment policy to customers.

This research seeks to reveal the relationship between employee well-being dimensions and innovative marketing performance. In addition to detect the impact of employee well-being dimensions on innovative marketing performance, and to determine the extent of the difference between the opinions of (110) employees of the Asia-Cell Communications Company under study towards their perceived to employee well-being dimensions and innovative marketing performance. The results of the research concluded that there is a significant correlation between all dimensions of employee well-being and innovative marketing performance at a level of significance of 0.01. There is also a positive significant effect of all dimensions of employee well-being on innovative marketing performance, which are in order of their strength; Psychological well-being, workplace well-being, and life well-being. Finally there is a significant difference between the opinions of the employees of the Asia-Cell Communications Company under study towards their perceived to the dimensions of employee well-being, and innovative marketing performance.

The study seeks to identify the extent of interest in strategic intelligence, and to identify the strength of institutional innovation in Iraqi universities in Diyala province, to determine the extent of the impact of strategic intelligence on institutional creativity in Iraqi universities in Diyala province. The descriptive approach and the questionnaire were relied upon to collect the study data, and the current study population is represented in the employees in the administrative and academic positions in the Iraqi governmental and private universities in Diyala Governorate. Over 350 lists are valid for statistical analyses.
The study found that interest in strategic intelligence in the universities under study was of a moderate degree. And the interest in institutional innovation in the universities under study was also of a moderate degree. The study found that there is a direct correlation with statistical significance between strategic intelligence and institutional innovation, and that there is a statistically significant effect at the level of significance (0.05) for the dimensions of strategic intelligence on institutional innovation in Iraqi universities in Diyala province. The study recommended the importance of working to support interest in strategic intelligence by adopting the method of partnership with local, regional and international educational institutions, which gives them greater ability to face complex circumstances. It also recommended supporting interest in institutional innovation in universities, by spreading the culture of creativity in service in all functional disciplines and administrative and academic levels in universities.

Most business companies strive to achieve success in their operations and activities and are constantly striving to achieve a distinguished competitive position. Which required attention to appropriate methods and methods to obtain the necessary information to reach a competitive intelligence that is employed in achieving its position in the market and increasing its market share compared to competing companies, and reaching the desired performance which can lead to success in the midst of the fierce competition that it faces. The importance of the research stems from the fact that it deals with methods and methods that would achieve the company’s competitive advantage while maintaining the quality of products. As the main tool for obtaining data and information, he defined the triple Likert method, and the research sample was made up of (40) individuals from the workers in the researched company.
The research reached a set of conclusions directed at serving the researched field, the most important of which are:
The results of the statistical analysis indicated the great interest and commitment of the General Company for Medicines Industry in Samarra to implement the dimensions of competitive intelligence.

This research has endeavored to examine the presumed causative relations between sensory stimuli that also known as sensory marketing dimensions which include gustative, olfactory, tactile, visual, & auditory stimuli and both of brand attachment dimensions which include emotional and functional attachment, applied to 384 customers from Global Malls. Pearson correlation coefficient showed a significant positive relationship between all of these dimensions, also the results of Multiple Regression showed a positive significant effect for all sensory stimuli on emotional attachment. Finally, the results showed a positive significant effect for only three dimensions on functional attachment represented in; gustative, visual, & auditory stimuli, respectively. Meanwhile there were positive effects for olfactory & tactile stimuli on functional attachment, but not significant at the level of 0.05. Accordingly, free samples should be given to motivate malls customer to try its own products, and it is desirable to promote them using colors, dazzling images, sounds and distinctive music. It also requires taking into account the quality of the P.O.P display inside those malls so that it can be attached to the mind of their customers for a long time, and ultimately achieving the desired goal. Finally, it should be noted that all possible precautionary measures should be taken into account to maintain the safety of workers and customers.

The main purpose behind research is test of “the impact of human resource management practices with their sub-dimensions as an independent variable in applying the rules of etiquette according to the service flower model as a dependent variable”. The variables of current research have been a great attention as being one of the important subjects as result of opening iraq to the world and regional countries. Research tries also to answer the questions related to the research problem via selecting main hypotheses as related to the correlation and influence. To achieve the hypotheses detection the questionnaire study has been used and applied on the managers sample on the level of (board of directors, the executive managers, departments heads, directors of divisions and units) who work in four stars hotels in Baghdad city about 62 workers. The data have been collected through questionnaire as man method of study. It has been used many of statistical methods to process data including: Alfa kronbagh factors,,criterion deviation, superman correlation of ranks, analysis of regression). The most important results of study have been restricted that there is positive relation impact between the human resource management practices in applying etiquette art according to the service flower model.

The research seeks to determine the role and impact between components of intellectual capital and the dimensions of the learning organization through application in the college of Administrative and Economic/University of Duhok. It was a research methodology descriptive analysis study tool questionnaire and study community in The teaching college of Administrative and Economic/University of Duhok.
Teaching staff and study sample consisted of (54) questionnaire form
Hypothetical model put to reflect the nature of the relations between components of intellectual capital and the dimensions of the learning organization and resulted in two main hypotheses and a set of sub-hypotheses. Which was tested using a number of statistical methods in data collected through questionnaire forms which distributed on teaching staff at the college research sample. Thus, the most important results: Reached there is a correlate relationship and impact significant and positive between components of intellectual capital and the dimensions of the learning organization and correlate relationships and significant and positive impact between dimensions of the learning organization and relation capital as the top correlate and impact and stricture capital and human capital and to a number of recommendations were identified.

The research dealt with the Inter organizational Information Systems Infrastructure (the information dimension, the technological dimension, the structural dimension) as an independent variable, and electronic cooperation as a dependent variable. The main objective of the research is to shed light on the relationship and impact between the Inter organizational Information Systems Infrastructure and electronic cooperation in the Northern Technical University formations. For the purpose of reaching the research objectives, the questionnaire was used as a main tool for data collection, and the SPSS24 program was relied upon to test hypotheses, and the exploratory descriptive approach was used in dealing with theoretical and applied research data. The Northern Technical University was chosen as a field for research through an exploratory study. A sample was selected intentionally consisted of (70) employees from the administrative leaderships in the university formations. The research reached the most important results that contribute to clarifying the relationship between the study variables and their dimensions, and the need for the university to rely on the Inter organizational Information Systems Infrastructure in all its dimensions because of their effective impact on electronic cooperation. Which helps the Northern Technical University formations to adapt to environmental conditions.

The aim of the research is to identify the requirements for the application of the smart manufacturing system and the extent to which it can be provided, and its impact on enhancing flexibility in the Karwanchi Company the research sample. The research importance was that smart manufacturing with the help of industrial organizations, contributes to improving flexibility capabilities. The research problem arises with the main question, which is: What is the effect of the smart manufacturing system on strategic flexibility? The research was taken from the Karwanchi company as its community, and a checklist for workers in the two production lines was distributed by 40 checklists, and 30 checklists were retrieved, which represent 75% of the distributed checklists, and the research reached the most important results: There is an effect of the smart manufacturing system on Strategic flexibility

The Current Research seeks to shed light on the dimensions of creative leadership (power of influence of the leader, competence and responsibility, and self-confidence and subordinates) practiced by managers of government banks in the city of Erbil during their daily activities and its impact on strategic improvisation in its dimensions (strategic alertness, strategic agility, resource utilization, and memory. the organization). Accordingly, a hypothetical scheme was adopted that includes the research variables and their dimensions, as well as the formulation of a number of main and sub hypotheses, and the researchers also used the descriptive method of statistics, as well as their use of the questionnaire form as a main tool for data collection. In which (111) forms were distributed to a sample of managers working in Governmental banks, whose total number ia about (143), and (100) copies of which are valid for statistical analysis have been recovered, all of which were answered by them. A number of ststistical tools and methods were used to test the hypotheses of the research. As a result of the lack of studies that dealt with the influence relationship between the main research variables, so they were radicalized within a holistic framework. The research conclusions, the most important of which are: the existence of a correlation between creative leadership and strategic improvisation and with the increase in the practice of creative leadership by managers, their level of strategic improvisation increases. By describing and analyzing their answers to the paragraphs related to both variables. Depending on that, the researchers presented a set of proposals consistent with those conclusions for the purpose of benefiting from them by the banks in question.

The study aimed to determine the relationship of the effect of the independent variable soft skills on the dependent variable, organizational permanence, in the researched health organization. The importance of the study is represented by addressing two important variables to determine the success and continuity of organizations, namely soft skills and organizational longevity. As the accumulation of knowledge has an effective role in achieving a work environment capable of keeping pace with all that is new in the field of work of organizations and achieving its objectives in a way that ensures achieving high performance. Through the soft skills in a way that ensures enhancing the durability and durability of the health organization. For the purpose of achieving the objectives of the study and answering its questions, a descriptive and analytical approach was used to arrive at the results, and the study was taken from the Diyala Health Department as a community. (180) questionnaires were distributed to the administrative leaders workers in Diyala Health Department, and recovered (160) questionnaire forms valid for analysis. The study adopted the questionnaire as a main tool, in addition to the interviews conducted by the researchers with a number of members of the research sample, and after collecting data and information and treating them statistically, the study reached a set of conclusions, the most important of which are: The effect of soft skills on organizational longevity.

The current research aimed at improving the blended learning processes by relying on the benchmarking method as a case study in a number of colleges at the University of Mosul, and the researchers used the descriptive approach to present the theoretical framework and the case study approach in the field side to reach the desired objectives of the research. The research problem was embodied by a number of questions, which we mention as follows:
1. Does the benchmarking method help in determining the starting point for improving the blended learning processes in the College of Business and Economics (the college seeking to improve the blended learning processes)?
2. Is it possible to establish a benchmarking method in the College of Business and Economics (the college seeking to improve blended learning processes)?
3. Does the benchmarking method help in identifying the gap between the College of Business and Economics and the College of Engineering (the comparative partner)?
In order to answer the above questions, an outline of the study steps was designed, most of which represent the stages of applying the benchmarking method, using three main hypotheses related to providing tentative answers about the possibility of applying the this method and its fields. A sample was: the college of A & E (the college seeking to improve blended learning processes) and the college of engineering (the comparative partner). In order to collect data on digital education reports (percentage of students participating in electronic classes, and the rate of the curriculum that has been accomplished through e-learning) related to both colleges within a two-month period within. The statistics of the Electronic Calculator Center at the University of Mosul, and in order to cover the descriptive criterion data that included orientation towards the student, and the orientation towards the faculty member. A questionnaire designed in the Likert five-point scale was adopted, with (20) paragraphs, as (80) forms were distributed to members the teaching staff in both colleges. The answers were tested statistically using the (T) test, and one of the most prominent results reached by this study was: The comparative partner (College of Engineering) agreed on the college seeking to improve the processes of integrated education (College of Business and Economics) and in all indicators, which indicates the college’s need for improvement.

The study aimed to clarify the role that the knowledge partnerships strategy plays in the ontological perspective for Knowledge creating process at its three levels (individual, group and organizational) through the mediating role of the organizational culture in its two dimensions (high-performance and adaptive) as a catalyst for knowledge partnerships in the Knowledge creating process. The descriptive and analytical approach to collecting and analyzing data from the University of Mosul as a field of study. The research community is represented by the total of the heads of departments and scientific branches of (115) individuals. It is the main tool for the search and (82) questionnaires were retrieved, (72) one of which was valid for analysis, and the structural equation modeling using partial squares (SEM: PLS) based on the (SMART, PLS3) program was relied on.
The research concluded that the strategy of knowledge partnerships has a significant impact on the existence of knowledge creation at its three levels. But this effect is amplified and increased upon the availability of an organizational culture supportive of knowledge creation processes, especially if this culture is of an adaptive type, and accordingly the research recommended increasing support from the administration Towards the knowledge partnerships strategy as the basis for developing universities towards knowledge creation processes in them.

The research aims to define the cognitive roles of the human resource and its role in achieving the creative intelligence of the teaching staff in scientific colleges within the selected universities. The research problem is represented through the following questions:
1. Do the cognitive roles of human resources contribute in achieving the creative intelligence of the researched faculties?
2. Does the higher management of the researched faculties realize the importance of the cognitive roles of the human resource?
The research community included a group of scientific colleges in the universities of Mosul, Tikrit and Kirkuk. and the research sample is the teaching staff and administrative leaders in those colleges. The research is based on two main hypotheses, and sub-hypotheses branched out from them that represent correlation and influence relationships between variables. The electronic questionnaire prepared according to the five-point Likert scale, which is built by the researcher and presented to a group of arbitrators, is used in the collection of data to consolidate its paragraphs. Descriptive and analytical method is used in presenting and analyzing data. The research comes out with several results, the most important of which are, the cognitive roles of the human resource affect the creative intelligence of the teaching staff in the researched colleges.

The study aims to determine the role of the independent variable, leadership strategic behavior in the dependent variable, organizational confidence in health organizations from the point of view of a selected sample of leaders in the Salah al-Din Health Department who represent the top of the leadership pyramid. The descriptive analytical approach was used to analyze the data collected by the questionnaire, which is the main tool of the study, which was distributed to (140) administrative leaderships and recovered from (131). After analyzing them, it emerged that the leadership’s strategic behavior contributes to enhancing the organizational confidence prevailing in the research organization.

The research sheds the light on the role of green intellectual capital in achieving organizational prestige in the investigated organizations represented by the Nineveh Health Directorate. In order to determine the nature of that role a sample was chosen that represented by the heads of departments and administrative divisions, and a number of available research methods were used to test the relationship between the two variables based on the pattern and direction of intellectual inquiry and the applied aspects. To determine relationship between those variables which gives the possibility to generalize the results to the investigated field. The results were analyzed by the statistical program (SPSS), Where (75) forms were distributed (60) of which were valid for statistical analysis. The results of the field study and their interpretations enabled the two researchers to put forward a set of conclusions, the most important of which was the emergence of significant correlation and effect relationships between the studied variables (individually and collectively), which confirms the convergence of the research results with theoretical framework and research hypotheses.
Based on the conclusions a number of recommendations were set and aimed at enhancing the reality of the investigated variables in the investigated field in a way that enables the investigated organization to enhance green intellectual capital as a practice and improve its reputation for success by expanding its practices directed towards organizational prestige.