Tikrit Journal of Administrative and Economic Sciences

The research aims to explore the nature of the relationship between accounting disclosure of environmental performance and the quality of sustainability reports based on principles (GRI). Through analysis of the content of the reports and the extent to which there is disclosure of indicators related to the environmental dimension and testing the relationship of those indicators to the quality of the reports. The research concluded that there is a relationship between accounting disclosure of environmental performance and the quality of the sustainability report, and based on the above the research recommends the need to develop guidelines and models to improve disclosure of environmental performance within the sustainability reports and motivate companies registered on the Iraqi stock market to disclose this information.

The current research aims to test the impact of debt policy on earnings per share in a group of Iraqi banks listed on the Iraq Stock Exchange. As the debt policy was adopted as an interpreted variable, and earnings per share as an depended variable to reach the goal of the research. The sample consisted of (67) viewers, and the statistical package program (SPSS V24) was used in the statistical analysis to reach the goal of the research, and the research concluded that there is a positive effect of debt policy on earnings per share. One of the most important recommendations was to reduce companies' dependence on debt in achieving profits, which is reflected in the increase in earnings per share.

This study aimed to identify the disagreement that led to remove the accounting conservatism from the qualitative characteristics of accounting information from the common conceptual framework that was issued in 2010, and the reason that led to it being restored again in 2018. Also aimed to measure the level of accounting conservatism and risks disclosure of banking in selected of Iraqi banks. The research sample was determined by ten banks only, depending on the sample selection requirement, which includes the availability of financial statements on the research variables during the ten-year period covered and extending from 2010-2019. The research reached a set of conclusions, the most important of them, the level of accounting conservatism and risk disclosure varies according to the research sample banks. The study also found that there is a significant relationship between the accounting conservatism and the risks disclosure of banking. There is also a clear effect of the accounting conservatism on the risks disclosure of banking.

The current research aims to present and analyze the two concepts of income and the value relevance of accounting information and the models used in measuring it. As well as presenting and analyzing the effect of measuring operating income on the value relevance of accounting information, on a sample of banks listed on the Iraq Stock Exchange for the period (2016-2019). To many conclusions, the most important of which is that the value of (R2) indicates the existence of an acceptable level the value relevance of accounting information according to the price model, which indicates that earnings per share, book value per share, and cash flows per share explain (43.5%) of the changes in prices shares. While the value (R2) decreased according to the return model compared to the price model, reaching (0.180). Which indicates that (earnings per share/share price, change in profitability/share price) explains about (18%) of the changes It occurs in its share returns. And the operating income had a role in increasing the explanatory power of the determination factor according to the price and return models. The explanatory power for them reached (45.3%) and (0.270) respectively. The study also made several recommendations, the most important of which is that to apply International Financial Reporting Standards in the banking sector, there is an international role in increasing the relevance of the accounting information value compared to what it was according to the local standards that were measured in previous studies on the same sector (the banking sector). And light of this, the Securities Commission, the Local Standards Committee and the relevant regulatory authorities should intensify efforts to transform Towards international standards for the rest of the sectors operating in the local environment and the accompanying establishment of courses and workshops to raise the efficiency of account preparers in preparing the financial information by international standards.

This research paper deals with the effect of implementation of the International Financial Reporting Standard-Financial Instruments-IFRS9 in reducing information asymmetry in the financial statements published for local and Arab banks, and the research aims to test the effect of applying IFRS9 on information asymmetry. In order to achieve this goal the research hypothesis that the implementation of IFRS9 Financial Instruments affect in reducing information asymmetry. By formulate an index to measure the level of information asymmetry in the annual reports of a sample of (120) Arab banks registered in the Arab financial markets for the period (2018 & 2019) according to the classification report by Union of Arab Banks. It was excluded 20 banks that do not have sufficient data in their annual financial reports regarding the application of the IFRS9, The regression model was used to measure the effect of implementing IFRS9 on the level of information asymmetry. The results of the research show a significant impact on some of the IFRS9 items while the most items have no significant effect in reducing information asymmetry that shows relatively weak impact on the application of IFRS9 in the context of information asymmetry due to the attributed in contrast of the published financial statement of Arab banks. The research recommends directing the intention of local and Arab banks by expanding and rationalizing the implementation mechanisms of Standard 9 by making use of the experiences of advanced countries. The research may also add to the Arab financial and banking literature in the areas of governance, transparency, risk management, hedging, and the development of modern banking technologies to enable achieve information asymmetry in the local and Arab banking environment.

The aim of the research is to show the extent of application of internal control elements according to the decisions of the Committee for the Support of Economic Organizations (COSO) and their impact on the control environment of economic units. To achieve the objectives of the research, a checklist was prepared that included five components and seventeen principles in addition to (92) focus points distributed on a sample of the Iraqi oil companies had (50) checklists and recovered (39) lists were subject to statistical analysis to test the results and hypotheses, and a number of conclusions were reached, including: There are differences about the focus of internal control methods in the companies, the research sample, on the principles of the framework (COSO), that is, the companies who are the research sample are more inclined to apply most of the framework principles. Despite the different levels of adoption of this framework, the research recommended the necessity of adopting modern frameworks, including the COSO framework, as it is appropriate in improving the internal control environment.

This study aims to find out the impact of environmental auditing on environmental governance. To achieve the goal of the study, a field study was conducted to take the opinions of a sample of company managers, account controllers, academics and engineers in the city of Erbil by designing an electronic questionnaire. The link of the form was sent to (85) of them of which (76) questionnaires were adopted, with a ratio of (89%), for the purposes of analysis and study. The results of the study showed that there is an urgent need for environmental auditing through the necessity and growth of concern related to the environment and the negative effects it is exposed to due to many companies carrying out their activities without incurring anything mentioned. In addition to the social and legal pressures that companies are exposed to in order to play their role. Positive in preserving the environment. And, in light of the findings of the study, some relevant recommendations have been made, the most important of which is on the state’s Supreme Audit Institutions to impose strict control measures on industrial companies for the purpose of preserving the environment and thus governing it.

The aim of the current study is to study the effect of knowledge management on achieving the principles of total quality management in Jordanian telecommunications companies. The researcher used the descriptive and analytical approach in order to achieve the objectives of the study by designing and developing a questionnaire to collect primary data, which includes the paragraphs through which the study variables are measured. The researcher distributed the questionnaire to a sample of service employees working in Orange and Umniah. By following the random sample method By this, (320) questionnaires were distributed in the two companies, and (264) questionnaires were retrieved, so the response rate was (82.5%), and after preparing the data, (8) questionnaires were excluded, and thus the final sample consisted of (256) respondents. This study is considered one of the rare studies that dealt with these variables and analyzed them from the viewpoint of workers in Jordanian telecommunications companies. The Statistical Package for Social Sciences (SPSS) was used to conduct the statistical analysis process. The analysis process resulted in a set of results, the most important of which were: The presence of high levels of the sample's perceptions towards levels of knowledge management and levels of the principles of total quality management in Jordanian telecommunication companies represented by Orange and Umniah. The presence of a statistically significant effect of the combined effect of knowledge management in achieving the principles of total quality management combined, as the interpretation coefficient reached (R2 = 17.9%), which is a low percentage of the explained variance. Difference tests according to demographic and functional variables showed that there are differences in the levels of knowledge management according to gender and years of experience only, while it was found that there are statistically significant differences in the levels of TQM principles according to academic qualification and years of experience only.

The research includes showing the importance of the role of strategic leadership in stimulating innovation among workers in institutions in general, and the research problem crystallizes in answering the question: Is there a relationship between strategic leadership and innovation among workers? In light of this, Al-Mansour General Contracting Company was chosen as a community to search to draw a clear vision of strategic leadership under the auspices of innovation and innovators. The research aims to enhance confidence in strategic leadership and their methodology and their clear impact in raising the level of innovation of workers based on two main hypotheses, namely: The existence of relationship relationships that have a moral impact for strategic leadership in creating and developing the spirit of innovation among workers. And the researchers sought to include this research within a theoretical framework and a comprehensive analysis after testing its variables using statistical methods for the collected data (percentage, arithmetic mean, standard deviation, correlation and regression coefficient). Whose data were collected through a questionnaire of (30) questionnaires, which targeted members of the research sample, a group of managers and employees in the departments of the researched company. The researchers reached a number of results, the most important of which is the existence of an influence of strategic leadership in developing creativity among employees. As a result, a set of recommendations were formulated to activate communication between leaders at all levels and workers. To stand on their legitimate and constructive requirements and aspirations and include them in the strategic goals and develop plans to provide full support for the development of employee skills and the development of innovation and innovation to achieve leadership for the company in the sector in which it operates.

The study aimed to identify the requirements for the application of the smart manufacturing system and the extent to which it can be provided, and the effect of this on enhancing the on-time delivery of the industrial organizations researched. The importance of the study was that smart manufacturing can contribute by helping industrial organizations to improve delivery on time and achieve competitive capabilities in light of market fluctuations Hence, the study problem arises with the main question: What is the role of the smart manufacturing system in timely delivery? The study was taken from the Karwanchi Company as its community, and a descriptive analysis of the study variables was performed in order to identify the arithmetic mean, standard deviations, relative importance and coefficient of variation. A checklist was distributed to workers in the two production lines by 40, and 30 checklists were retrieved, which represents a rate of (75%) of the distributed checklists. The research concluded that there is an impact of the smart manufacturing system on timely delivery.

The study aims to analyze the role of Emotional intelligence in their dimensions (perception of emotions, understanding emotions, emotional management) in the Conflict management strategies. In order to achieve this, the study try to provide a comprehensive conceptual framework for the most important of what the authors and researchers have examined about the variables of study. The research problem was identified by posing several questions centered on the nature of the relationship and the effect between the independent variable and the dependent variable. A hypothesis was designed for the research, from which the main and subsidiary hypotheses emerged in order to verify these hypotheses, they were subjected to a set of statistical tests and a descriptive analytical approach. The sample of the research was determined from the number Head of Departments of the number of private universities in the city of Erbil. (92) questionnaires were distributed to the responding individuals and (86) samples were obtained, all valid for analysis, SPSS v.22 was used to study the assumed relationships in the research model, The research found a number of conclusions. The study concluded with a number of proposals, the most important of which is the need for universities to explore new Emotional intelligence dimensions that can contribute to the Conflict management strategies.

The study aims to find the relationship and influence between strategic deception in its dimensions (intelligence assessment and appropriate action) in enhancing the indicators of outstanding performance (financial axis, customer axis, internal operations axis, growth and learning axis) for leaders in private universities. As the study problem was identified with many questions centered on the nature of the correlation and influence relationships between the study variables, and for that, a hypothetical scheme was developed that expresses the hypotheses of the study, and to ensure the validity of these hypotheses, all of them were subjected to multiple tests. As (169) questionnaires were distributed to the sample of academic leaders in the researched field, and the study applied the intentional sample, (162) questionnaires were retrieved from which (154) were found to be valid for analysis, i.e. 91% of the studied sample. A set of statistical methods were used in the study through which data were processed and results were extracted, and the most prominent conclusions are the presence of a role for strategic deception in enhancing outstanding performance.

The research aims mainly to identify ways to improve logistical operations through reducing waste in the activities of the General Company for Grain Trading, Nineveh Branch. The research problem was embodied in three types of waste related to transportation activities, storage, information flow and communication and customer service activity, to identifying areas for reducing them to improve the logistical operations of the researched company. The research adopted two hypotheses. The first is related to the ability of the company's management to overcome the three forms of waste and the ranges of variation in the impact of each of them in the four logistical activities.
The hypotheses were tested by adopting a checklist, which was considered a main method for data collection and completion of the practical side, as it included (36) respondents. The data was analyzed through a number of appropriate statistical tools for the purpose of reaching results and making conclusions, perhaps the most prominent of which are:
1. With regard to the unreasonable overload on operators or equipment (Muri), it was found that there is no advanced equipment that reduces the overburdening of personnel and equipment.
2. With regard to the irregular use of a person or machine (Mura): It was evident the absence of complete coordination between activities, especially during the peak times of wheat marketing periods and the lack of activity after that because most of the activities are linked to wheat receiving operations and thus the state of imbalance of activities (disparity) is achieved.
3. As for work, that does not add value (Muda): The weakness of the company's management in identifying and detecting waste and reducing logistical activities that do not add value has been indicated, especially in the activities of transporting wheat between the governorates of Iraq and coding with the secret number of examination forms.
A set of proposals have also been formulated, perhaps the most prominent of which is the need to reduce the unreasonable overload of operators or equipment (Muri).

The present study aimed to identify the nature of the relationship between self-leadership strategy 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.

The importance of the research appears through the increasing interest in electoral work in Iraq due to the political system based on democratic governance. As well as the international interest in quality, which calls on the Election Commission to pay attention to the requirements for obtaining ISO/TS 54001: 2019 to ensure its development, continuity, and keeping pace with the latest systems and technologies in the field of elections, Hence the sobriety of the electoral organization. The research aims to study the quality management system in electoral organizations, and to clarify the requirements of the international standard ISO/TS 54001: 2019. The research starts from the problem of limited application of quality and transparency standards in electoral processes, in addition to the need to raise the quality of service provided by electoral organizations to electoral process partners.
Among the most important recommendations of the research is the call for the adoption of a quality management system for electoral organizations, the adoption by the Election Commission of the international standard ISO/TS 54001: 2019 fully. And the promotion of a culture of quality and the philosophy of continuous development in electoral organizations, as well as working to create the capabilities and resources available to provide the best service to the beneficiaries, and to enhance satisfaction Partners, down to the continuous improvement and development of the electoral process.

The research aims mainly to test the effect that Effect of social capital dimensions in raising productive organizational energy by surveying the opinions of a sample of individuals working in the North Oil Company. This research was applied to a sample consisting some working individuals represented by the administrative leaderships and some other employees of the company’s employees, all of which are suitable for statistical analysis. The questionnaire was adopted as a basic tool to collect data and information related to the research, (110) questionnaire were distributed, of which (108) were retrieved, capable of statistical analysis. A set of conclusions were reached, at the forefront of which there is a significant correlation relationship between all dimensions of social capital and the dimensions of productive organizational energy combined. Then the research was concluded with a set of recommendations related to the research variables.

This study aimed to uncover the obstacles in information technology application at the institutions of vocational and technical education in Lebanon in the perspectives of a body of specialist instructors and administrators .To justify this study, the descriptive and analytical approach was applied; in addition to, a 17-item questionnaire was conducted to justify the credibility and reliability of this study. This questionnaire was distributed on 210 members of specialist instructors and administrators from various Lebanese Vocational and Technical institutions. After conducting the appropriate statistical analysis, the results of the study showed the lack of support by administration for the use\ integration of information and communication technology in the educational process. Also, the study revealed that some instructors face some obstacles in applying information and communication technology in their process of education as well .Accordingly, the most critical obstacle was the great number of instructors who lacks the knowledge and experience in applying information and communication technology in their educational process in respect to a small number of instructors who is expert and skillful enough in manipulating their technological knowledge and experience in e- learning. This study, also, showed that there are individual abilities among specialist staff members due to following demographic variables which are age, academic qualifications, years of experience, and job rank.

The current research aims to demonstrate the impact of the final consumer awareness in rationalizing his purchasing decisions, in particular with regard to products that are characterized by complexity and technical modernity (shopping goods). And the statement of purchase decisions and its multiple stages, in order to reach the final decision that meets his needs and desires. The descriptive analytical approach was used in accordance with the nature of the research and its variables, after the data was collected through the distribution of a questionnaire of (80) questionnaires in the Carrefour store in the city of Dohuk to consumers returning to buy Shopping goods. And the researchers reached a set of conclusions, the most important of which were: Consumer awareness is of great importance in making a sound purchase decision, by choosing the most appropriate and finest of the offered goods.

Industrial noise is one of the most important problems imposed on workers at Ice King in Erbil, which is beginning to take on serious health economic dimensions, and in light of this research analyzes the impact of industrial noise on the productivity of ice king worker in Erbil. The research aimed to analyze and demonstrate the impact of industrial noise on the productivity of ice king worker in Erbil. Through the results of the research showed a clear and negative impact of industrial noise in the productivity of the worker at Ice King in Erbil. Which means that there is an inverse relationship between industrial noise and worker productivity, and finally the research recommended a series of important recommendations including the need to control industrial noise at the partial level and at the macro level, at the partial level the choice of operations that release the lowest sound and the use of high-efficiency sound controllers. At the overall level, the level of sound is determined or disturbing (painful) sounds are prevented, through environmental protection legislation and laws and awareness-raising.

Companies in general, especially multinational companies (across borders), seek to raise the level of their performance because of their great role in their survival and continuity in light of the great global competition that the current world is witnessing. The basic problem of research stems from the fact that some international companies cannot accommodate national stadiums, which is why they must strive to host international stadiums, and this requires work to determine the best personal qualities that international managers should possess and that will improve and enhance the technological performance of companies. International that crosses borders. The importance of research by adding new information about the relationship between the variables of the company in question, and clarifying the pros and cons of each aspect and the extent of benefit from its application in the field. The aim of the research was to familiarize the company with the variables and the importance of the personality of international managers and its effective role in enhancing the performance of international companies, in addition to identifying the relationship and influence between the two variables. The descriptive method for collecting data, i.e. previous studies, books and research, was relied on in the theoretical side of the research, and the analytical method was used to prepare a questionnaire to collect and analyze data by the SPSS program for the purpose of: Analyzing and interpreting the results. The two researchers selected a sample of managers in Zain Iraq, that is, the research community, they randomly selected the sample in the concerned company, and the data were collected using an electronic questionnaire via the official e-mail of the company, such as (50). (50) Questionnaires were distributed. Valid for measuring both variables. Finally, the most prominent conclusions reached by the study are that the personality of the international director works directly in enhancing the technological performance of international companies that cross borders. The study also recommends encouraging the company’s management to maintain the approach and method of attracting personalities to enhance the needs of human resources in line with business requirements in order to improve performance.

This study seeks to test the impact of sustainable leadership relationship represented by (coherent diversity, organizational justice, employee development, work-life balance, orientation towards progress) in proactive behavior, represented by (employee voice, taking responsibility, preventing the occurrence of problems, individual creativity). A hypothesis model was suggested, which was followed by a group of hypotheses that were subjected to multiple tests to ensure their validity. The study used the questionnaire as an essential tool for accessing the data and information. As an appropriate approach, the study used a descriptive-analytical approach and it was used to enhance and support these concepts. The research was conducted in Iraqi private universities were represented by (Al-Hadbaa University College, Nowruz University, Al-Noor University College, Bayan University). The research community reached (557) lecturers, from whom a non-random sample was chosen (intentionally) by (316) lecturers and with various scientific titles (assistant lecturer, lecturer, associate professor, and professor). The data were analyzed by using the statistical program AMOS V.23 to get a set of the results were whereby drafted a set of conclusions and recommendations that confirming the significant effect among the studied variants.

The research aims to identify the impact of strategic compensation practices in the quality of human resources, depending on the viewpoint of workers of one of the companies of the Hawkari group working in the field of medicinal products. The descriptive and analytical approach was adopted whereby the questionnaire was used as a data collection tool. And it was distributed (54) form based on a sample of workers within the company, and one of the most prominent findings of the research is the existence of various good levels for both strategic compensation and the quality of human resources within the researched company. In addition to the existence of moral linkages with statistical significance among the main variables of the research, as well as the presence of significant influencing trends with statistical significance for strategic compensation practices in the quality of human resources. The research raises a number of recommendations, the most important of which is the need to link competency-based compensation practice with the practice of compensation based on individual performance, as a result of the great role that developing human competencies can plays in the support of their performance levels and the performance of their organizations. By introducing administrative programs that work on linking the compensation practiced in one trend and in a sequence. Which allows the ability of knowing that what the employees have in terms of competencies and how they can embody them within their performance levels and the results from them.

The current research aims to explore the influential relationships of the dimensions of perceived organizational support in types of informal learning in the workplace. The research problem was represented by several questions, including is the provision of organizational support by a University administration and its perception by the individuals researched related to their accreditation of informal learning? The research adopted the descriptive and analytical approach, the field of study was the University of Mosul. And the study population was represented by the departments and divisions of quality assurance in the presidency and Collages of the University of Mosul. The study was applied to a sample of (85) individuals, represented by all the officials and employees of quality assurance in the department and divisions of the presidency and f Collages of the University of Mosul. The questionnaire was the main tool in collecting data, and to analyze and process the data, many statistical methods and tools were used, and the most prominent results of the research was that increasing interest in the organizational support provided by the researched University will contribute to increasing informal learning. And research recommended a necessity the need to enhance the informal learning process by providing material and moral rewards, which are important methods to support the learning process, whose effects are evident on the level of performance so that individuals have an incentive to extract their potential energies and skills and use them at work.

Current research sought to identify the role of the additive manufacturing dimensions (rapid prototypes, rapid manufacturing, rapid tooling) in achieving product innovation at the level of engineering offices that rely on additive manufacturing for products manufacturing in Iraq. The objective of the research is to provide a theoretical framework based on the dimensions of additive manufacturing, product innovation and testing the correlations and influence of the research variables. Were (51) questionnaires distribution to the engineers and technicians who work in the engineering offices. and analyzed using the (SPSS 19) Statistics program. A number of conclusions were reached the most important is: There is a significant relationship between the two research variables, as well as a significant effect of the additive manufacturing dimensions in achieving product innovation. This matter reflects the interest of the researched offices in adopting these dimensions and the research variables corresponds to the nature of the offices work. The research presented a number of suggestions. The most important one is spreading the concepts of additive manufacturing dimensions and product innovation among the engineers and technicians working in the researched offices through the establishment of training courses, conferences in order to consolidate and enhance additive manufacturing dimensions and product innovation. It can contribute to the sustainability of the offices business.

The current research seeks to define the role of marketing flexibility in enhancing the position of the Asia Cell Company in Diyala Governorate. Marketing flexibility is an essential pillar of any organization in light of the increase in competition, and accordingly many questions have been raised about the research problem, including the effect of the contribution of marketing flexibility in strengthening the mental standing of service organizations.
A sample consisting of (44) individuals was selected and a questionnaire form was adopted to obtain data. Several statistical methods were used in analyzing data and extracting results using the statistical program (SPSS). The research reached conclusions, including the existence of a significant correlation between marketing flexibility and mental standing.

The aim of the research was to test the role of strategic planning on the performance of human resources in Palestinian banks. Study the case of Al Quds Bank in the southern governorates. The descriptive analytical approach was used through the application of the comprehensive inventory method. 90 questionnaires are valid for analysis with a recovery rate of 75%. The study concluded with a number of results: The variables affecting the efficiency of human resources are: The interest and support of the top management for strategic planning, strategic analysis of the internal and external environments, the existence of the strategic plan. And that the variables affecting the effectiveness of human resources are: The strategic analysis of the internal and external environments, the existence of the strategic plan, and that the variables affecting creativity Human resources are: Having the strategic plan. The study recommended a number of recommendations: The necessity of senior management keenness to transform its weaknesses into strength, in addition to urging employees to help the bank in solving problems.

This research seeks to know the role of marketing ethics in enhancing customer loyalty and it is a survey of the opinions of managers in pharmaceutical organizations and medical supplies in Erbil-Kurdistan province in Iraq. Its aim is to determine the positive role of the application of marketing ethics among researched organizations and its impact on the preservation of customers.
To meet the research requirements a questionnaire was designed for collecting data through a series of variable questions and dimensions and we got (102) filled sheets from the managers, and the Social Science Statistical Package (SPSS) was used to analyze those data collected by resolution. The research found that marketing ethics are able to succeed in enhancing customer loyalty in pharmaceutical and medical supplies organizations by practicing ethical rules in their marketing activities.
The research also recommends the need of ethical standards and social responsibilities in dealing with their customers and it suggests the practicing of the good behaviors for a better citizenship in society and contribute to the provision of employment opportunities and meet their needs and desires to participate in the well-being of societ

This study aims to measure the impact of Turkish exports on Iraqi economic growth. This study used the (VAR) model to measure the relationship between the two variables and showed a positive but weak relationship between Iraqi imports from the Turkish side on Iraqi economic growth, and the existence of a joint complementarity relationship according to the Johansson test. The study recommended the necessity of rationalizing imports and directing them towards capital and intermediate goods that contribute to the development of commodity sectors and thus achieve the greatest possible economic and social benefits. Pursuing a trade policy that serves the economic interests of the country whose main goal is to reduce the degree of economic exposure, which represents the greatest danger facing the current and future stage, by imposing high customs taxes on imported luxury and food commodities, especially goods that can be provided locally.

Tourism is no longer just a social phenomenon of interest to some individuals and groups only. But has turned into recreational activities with economic, social, cultural and environmental dimensions, due to the influx of hundreds of millions of tourists to various countries and tourist regions, which encouraged many countries to work on developing tourism and converting it into a real industry and a tool for economic and social development.
The tourism sector in Turkey has competitive capabilities that enable it to enter the international trade arena in the era of globalization and the liberalization of services trade. But the natural resources and historical sites that Turkey enjoys constitutes a natural competitive advantage for it, and despite this, its role is doubling in light of recent developments in an increasing world. In it the competitiveness of international tourism that depends on technological innovations and information technology such as the Internet, electronic commerce and modern means of communication. Based on the foregoing. The research hypothesis that the tourism sector depends on the surrounding environment, whether political, economic or social, and this affects it, which is reflected in its impact on economic growth, negatively or positively. To verify and test the validity of the hypothesis in light of the information and data that it will obtain, the research adopted the quantitative approach as well as the method of theoretical analysis of the state of Turkey as a model for the period 1990-2018. Perhaps one of the most prominent results of this research is that the explanatory variables adopted in the model had a positive impact on economic growth for the state of Turkey.
As for the most important proposals that came out of the research, it is to increase the investments allocated to tourism spending in order to increase tourism revenues and then increase the cash reserves of hard currencies for the State of Turkey.

This study aimed to focus on the lack of diversification in the productive structure, which shows its inherent imbalance in the relative distribution of the components of the GDP, which was reflected in the lack of diversification of sources of revenue. The researchers used the descriptive and analytical approach with a realistic analysis of the production structure and the structure of public revenues in order to reach evaluation results. The two researchers found a weak economic diversification in the production structure as a result of dependence on the crude oil sector, which led to the economic dependence of crude oil as the only resource for public revenues. In order to achieve the goal of the research, we recommend the decision-makers of the necessity of creating sectorial interdependence by following the unbalanced development strategy for the medium term by making oil a leading sector for the advancement of other sectors until the advancement of productive sectors and the creation of opportunities for economic diversification.

The aim of the research is to discuss the scientific and professional future aspirations for accounting according to the technological reality, from a local Iraqi perspective. The research was launched from two main dimensions of the concept of accounting for the future: Analyzing challenges and ways to face them. As these two dimensions were dealt with according to the requirements of global accounting standardization and the developments of the foundations of information technology and their reflection in microeconomic accounting represented in activating accounting information systems through the use of cloud computing and blockchain, and in macroeconomic accounting represented in government and tax accounting, as well as Auditing accounts. The descriptive and analytical approach was adopted in analyzing the current accounting reality and local developments in accounting from a future perspective, and a questionnaire form was distributed to a number of academics affiliated with Iraqi universities. The research concluded that the contributions of information technology will be more clear in drawing accounting for the future through activating the accounting information systems for Iraqi companies, followed by auditing accounts and finally government and tax accounting. One of the most important challenges for the future of accounting in Iraq is the absence of pressure groups that work to consolidate accounting developments in actual practices in the Iraqi environment. And that one of the most important ways to face the challenges is to develop sound and objective plans that are compatible with internal environmental conditions and fulfill the requirements that support the future global adherence of accountability.

The paper examines the impact of a number of monetary indicators on gross domestic investment in Iraq for the period 2004-2024, by using a regression analysis model in addition to adopting several statistical techniques in the purpose of testing the model validation. Unit root test results show that gross domestic investment and most of the variables series included in this study depict stationarity in their levels except for net domestic assets, and policy interest rate (end of period) where they depict trend in levels, however, they appear stationary in their first differences. Regression analysis show that except for base money variable, all independent variables included in this model seem to have significant relationships with the dependent variable, and the group of independent variables represented in the model are jointly significant. Cointegration test is established for gross domestic investment and monetary indicators suggesting there is a long-run equilibrium relationship between the series. LM test result reveal that the proposed model is valid as there is no serial correlation in the errors in the model. The results of the study indicate that the policymakers would have to concentrate on creating a favorable environment for private-sector growth in an economy dominated by oil production and public spending, as well as public investment practices require significant reforms by the authorities.