Tikrit Journal of Administrative and Economic Sciences

The study aimed to demonstrate the role of integration between the target cost and the activities based- budgeting in generating added value in Iraqi industrial companies. In order to achieve the objectives of the study, the researcher designed a questionnaire consisting of several paragraphs and distributed to accountants working in (23) Iraqi industrial companies. The statistical program SPSS was used to analyze the data, answer the study questions and test its hypotheses. The study reached a number of results, the most important integration between the target cost and the budget on the basis of activities that contribute to generating added value for companies the research sample. The target cost method has a major role in reducing costs, especially in the stage of research, development, design and removal, waste of resources. And also contributes to activating the role of control accurately and building good relationships with suppliers, for the budget on the basis of activities an important role in directing indirect costs, indicating activities that do not add value and removing them, and activating the role of planning, development and control. The study recommended that Iraqi companies should be directed to Modern methods to reduce costs.

The research aims to study and analyze concurrent engineering (CE), and the use of concurrent engineering outputs as inputs to reduce time, and demonstrate the role of concurrent engineering in achieving savings in design time by employing some models to determine the amount of time savings, including the Lexmark model to determine the savings in design time. To achieve the objectives of the research, the General Company for Electrical and Electronic Industries/Cryogenic Engine Plant, specifically the 1⁄4 horse engine located in Baghdad was chosen as a research area. As the concurrent engineering technology was applied in the same company to search in a way that suits the environment in which the company lives in order to reduce the time. The researcher reached a set of conclusions and recommendations, and among the most prominent conclusions: The concurrent engineering technique is one of the most appropriate techniques for the business environment and the rapid changes that accompanied it and the importance of the research sample. The use of internal or external specialists to gain knowledge, experience and skill to make appropriate decisions. The most important recommendations are the following: Economic units should pay attention to cost-effective and administrative technologies, including simultaneous engineering technology, because it is an important tool for improving and developing existing and new products. Economic units should pay attention to the customer as a source of strength for the economic unit, as well as increase interest in design for cost (DTC) in order to make products close to customers, that is, by designing to make products buyable, and the design team must take into account the acceptable level of quality.

The research aims to present a proposed model for measuring the financial sustainability of government units according to the RPG1 IPSASB methodology issued by the International Accounting Standards Board in the public sector. By studying the nature and dimensions of financial sustainability in government units and stating the role of reporting analysis according to RPG1 IPSASB in assessing and measuring the financial sustainability of government units. And determining the appropriate financial analysis methodology and its tools of ratios and indicators to measure the financial sustainability of government units that are consistent with the objectives and symptoms of financial reporting analysis according to RPG1 IPSASB . The research adopted both descriptive and analytical approaches for the purpose of achieving the objectives of the research and testing their hypotheses by studying and analyzing what has been written about its variables in references, books, research, and Arab and foreign periodicals. Up to designing a suggested model for measuring financial sustainability in government units. The research concluded with a number of conclusions, the most important of which are: Reporting on financial sustainability information represents the development of government financial reporting and a first step to achieving integrated government reporting, as it contributed to expanding the information derived from the financial statements. It includes projected inward and outward flows related to the provision of goods, services, and programs that provide social benefits using current policy assumptions over a specified time horizon.

The study aimed to identify the ability of contracting companies in Nineveh Governorate to apply Standard (15) "Revenue from Contracts with Clients”, which is one of the International Financial Reporting Standards (IFRS), and its effect on the financial statements, and the obstacles that prevent this. The problem of the study raised questions On the impact of measuring the results of construction contracts according to Standard (15), on the effectiveness of accounting measurement, on the function of monitoring performance and on investor confidence, the researchers adopted a scientific approach using the descriptive analytical approach using the statistical program (SPSS23) to find ratios and duplicates and examine the efficiency of the measurement tool and test correlations Between the study variables and the values of regression coefficients, the study concluded that the application of standard (15) "revenue from contracts with clients" in contracting companies in Nineveh Governorate has a positive impact on the effectiveness of the activity result in the field of accounting measurement, and contributes to improving the performance control function and contributes to improving Investors 'confidence in the performance in general, the study recommends creating an accounting system for contracting companies that is consistent with the nature of these companies' activities and meets the desired measurement and disclosure requirements in line with the requirements of International Financial Reporting Standard No. IFRS15.

The aim of the research is to study the Iraqi banking system, which is (Deposit Guarantee Policy and its effect on the stability of the Iraqi banking industry) for the period from (2015-2019), where appropriate statistical methods and treatments taken from the (SPSS) program were used. Among the most important results that reach the absence of a statistically significant effect of financial leverage on the stability of deposits in the Iraqi banking sector. This can be justified by the fact that depositors are not affected by the financial leverage index regarding their deposits in banks, as they have sufficient security from an institution. Deposit insurance regarding their deposits, as this result indicates that depositors have no doubts about the soundness of the banking system. Among the most important recommendations that came in this research is to increase interest in secured deposits, and to raise the maximum limit that the corporation pays as immediate compensation. In addition to expanding the scope of coverage by banks to include deposits in foreign currencies, in order to achieve banking stability, to increase confidence in banks.

The research aims to analyze the efficiency of working capital management represented by (cash retention ratio, average inventory retention period, average receivable collection period, average debt repayment period). And its impact on the profitability of companies measured by the rate of return on assets for a sample of industrial and agricultural companies listed on the market Iraq Stock Exchange, during the period (2009-2018). The data for the research sample companies were analyzed using financial ratios to calculate the cash cycle, average collection period, average inventory retention period, stock turnover rate and debt repayment period as independent variables (and corporate profitability) represented by the rate of return on assets as a dependent variable. Then testing the research hypotheses using simple regression analysis and multiple regression to identify the effect between the independent variables and the dependent variable.
The results indicate the existence of a positive relationship between the period of collecting receivables and the return on assets, and this is consistent with most studies that have studied the relationship between these variables, as well as the existence of a negative relationship between the average period of inventory retention and the return on assets.
The most prominent recommendations stipulated a continuous review of the statements of the reconstruction schedule of accounts receivable and inventory analysis statements in terms of type (raw materials, semi-manufactured, and finished materials). And reviewing financial investment statements continuously to get rid of shares that are constantly declining in prices and that achieve a loss in order to enhance the profitability of the company and maximize worth.

The research focused on studying the behavioral factors affecting investment decisions by understanding the behavior of decision-makers and the factors affecting investment and financing decisions. The research aimed to quantitatively measure the tendencies and preferences of investors and diagnose the factors that affect the direction of decision-makers and the effects of their behavior. The research problem started from a major question about How to measure investor tendencies and preferences as one of the trends in the financial behavior of the banks studied, as the research used the descriptive and analytical method to arrive at the results, and the research reached a set of conclusions and recommendations. The most important conclusions were that investor tendencies are an important factor affecting investors ’decisions because they are related to irrational behavior resulting from bad mood, fear of loss, weather, etc. So it is either pessimistic or optimistic, and the financial behavior of banks and financial institutions is largely based on the needs and desires of investors, which are expressed through their preferences for profits or liquidity, and the research recommended the need to focus more on the preferences and tendencies of investors. And study their behavior carefully super where this behavior results in financial decisions related to profitability and sustainability the activity.

The research aims to study the effect of reinsurance on written risks and the limit of preservation and absorptive capacity of insurance companies. The theoretical and analytical method in the practical side of the research, and the study reached a number of results, including the retention rates and absorptive capacity of the Iraqi insurance company within reasonable limits. The study also recommended that the Iraqi insurance company use mathematical and statistical methods to estimate the retention rates and absorptive capacity in the long run. Increasing the premium income and the insurance company's absorptive capacity requires good management of insurance risks upon underwriting and upon the effectiveness of the insurance con contract.

This research aims to identify the impact of service quality as an effective tool for marketing insurance services, from the point of view of the company's customers; this study was applied to a sample of (100) of both sexes of clients of the Iraqi General Insurance Company in Baghdad governorate. The researcher followed the descriptive approach in this research as it is the most accurate method for determining the relationship between the research variables. With the help of the analytical approach complementing it. As for the practical "applied" side of the research, the researcher prepared a questionnaire tool to measure the quality of insurance services from the point of view of the research sample of the company's clients. Then analyze the correct answers with the help of some statistical methods and applications such as (SPSS). The researcher concluded that there is a positive moral correlation between service quality and customer satisfaction, the researcher also touched through the results of the study the lack of interest of the researched company in the dimensions of service quality, which reflects the delay in the reality of insurance service in Iraq. Especially since the problem of marketing the insurance service is embodied in the mechanism for the customer to obtain this service. Since he does not get a tangible material thing but rather only future benefits. Therefore, the researcher considers the need to pay attention to the quality of the service provided as one of the most effective elements and tools for marketing insurance services.

This study aimed to identify the leadership characteristics of the manager and its impact on the quality of the institution in the Ministry of Education representation in Erbil/from the point of view of middle management. To prove the goals of this study, the researcher prepared a specific questionnaire and it was hand out to the all employees in the middle management (unit managers and people officials) within the organizational structure in the Ministry of Education representation in Erbil, for that the study sample consisted from (40) unit managers and division officials. And for answer to the study's questions and to the hypotheses, the researcher extracted the arithmetical average, the standard deviations, and also the multiple regression equation. Therefore, the study reached to the following result. The presence of statistically significant effect at the level of significance and show (0.05≥a) of personality, capabilities, and flexibility on the quality of the institution, and the presence of a non-significant effect at the level of significance (0.05≥a ) of education on the quality of the institution. The study made several recommendations, most notably: Work to train managers through internal and external courses focused on acquiring knowledge, skills, capabilities and education in leading the administrative position and the institution as a whole.

In light of the current challenges and the multiplicity and diversity of crises in the external environment surrounding the organizations and their turmoil. The nature of the work of managers in the production and marketing organizations has also taken a variable and unstable character in making decisions related to the activities they offer through which they try to achieve marketing superiority over their competitors in the market. The main research problem is to what extent does chameleon leadership affect marketing superiority in light of environmental disruption? The main objective of the research was to demonstrate the role of the colorized leadership (the chameleon) in achieving marketing excellence in light of the environmental disruption. The descriptive approach was used to test the main and sub-hypotheses. The research was applied in the Mosul Dairy Lab, as the senior management, directors and assistants of the departments, divisions and units were chosen by (75) managers, administrative and technical assistants, and officials of administrative and production units, and the rate of retrieval of distributed questionnaire forms was (87%), after excluding (10) forms due to incomplete data. The existence of a positive relationship between the two variables of chameleon leadership and marketing superiority, but the percentage of influence varies from one variable to another in the environmental disturbance. The research reached several conclusions, the most prominent of which is that the behavior of the chameleon leadership means the ability of the manager and decision-makers to change behavior and adapt to different environments. And to work with high flexibility with various crises, in order to achieve the goals of the organization, and the personality in particular. And a number of recommendations, the most important of which are: Working on employing administrative and marketing concepts in organizations and adopting their practices and characteristics as they are one of the basic requirements for the advancement of field reality, especially in the research laboratory.

The research seeks to identify the extent of interest in strategic agility in telecom companies Zain and Asiacell in Baghdad governorate, to identify the strength of organizational innovation in these companies, and to determine the extent of the impact of strategic agility on organizational innovation in telecom companies Zain and Asiacell in Baghdad Governorate. A descriptive approach and a questionnaire were used to collect the research data. The current research community included workers in telecom companies Zain and Asiacell in Baghdad governorate, and a sample was chosen for the research, which amounts to (315) workers.
The research found that there is a high interest in strategic agility in telecom companies Zain and Asiacell in Baghdad governorate. The research also found that there is a high degree of interest in organizational innovation in telecom companies Zain and Asiacell in Baghdad governorate. The research found that there is a correlation between the variable (strategic agility) and organizational innovation, and that there is a statistically significant effect of the dimensions of strategic agility (strategic sensitivity - core capabilities - response speed) on the organizational innovation of telecom companies Zain and Asiacell in Baghdad Governorate. There is no statistically significant impact of shared responsibility on organizational innovation. The research recommended the importance of working to support speed of response to achieve the goal of strategic agility in companies, by making adjustments to the services provided to adapt to the needs of the market and the requirements of customers

This study aims to identify the correlation and effect between organizational ambidexterity and sustainable performance in a sample of universities in Duhok Governorate. The study depends on the questionnaire as the main technique to collect data by distributing the questionnaires electronically to the teaching staff at the universities considered. Seventy-seven questionnaires were valid for the analysis. The study used a group of statistical tools to analyze data by employing the (SPSS Ver.26) package. The study produced several results, the most important of which there is a significant correlation between organizational ambidexterity and sustainable performance; and there is a significant impact of organizational ambidexterity on sustainable performance in the colleges of the universities considered.

The current research aims to analyze the role of organizational citizenship behaviors with its dimensions (altruism, liring concscience, civilized behavior) on strategic success, represented by its dimensions (survival, adaptation, growth). In the opinion of a sample of the heads of scientific departments in a number of private universities, the research problem was identified by asking questions centered on the concepts of the research variables, and about the nature of the association and influence between Variables. A hypothetical scheme was designed that expresses the main assumptions, and the questionnaire form was used as a means of obtaining data, as it was distributed to heads of departments in private universities in the city of Erbil, and its number reached (85) questionnaires and all were suitable for analysis. In order to verify the validity of the hypotheses, underwent multiple tests using the statistical program (SPSS. V.25). the research followed a descriptive analytical approach. The research reached several conclusions, the most important of which is the existence of positive intellegence correlations between organizational citizenship behaviors and strategic success. This confirms the benefit of the researched universities in directing organizational citizenship behaviors for the purpose of enhancing strategic success. The research suggests the need to invest in strong relationships between organizational citizenship behaviors and strategic success at the macro level and directing this relationship towards serving the researched universities.

The purpose of this research is to diagnose the role of direct marketing methods (direct mail, phone sales, catalog) in enhancing the customer’s voice in the researched organizations. Listening to customers includes the process of collecting and understanding customers ’feedback about the product so that customers’ reactions directly improve the product. Increase his sales. The research tried to answer the following questions:
1. What is the extent of application of the researched organizations to the means of direct marketing
2. Do the researched organizations enhance their ability to hear the voice of the customer?
In order to achieve this, a assumptical model was prepared for the research and formulation of hypotheses, where a number of central markets in Duhok governorate were selected (Holland Market, Mazi Mall, Duhok Mall, Family Mall, Victor Market, Pound Market, Plan Bazaar Market at its three branches in Duhok) as a research community. (70) questionnaire forms were distributed to the sales staff of the aforementioned markets, from which (66) questionnaires were retrieved. The research hypotheses were tested and the results analyzed through the use of statistical software (SPSS). A set of recommendations were made, the most important of which (the more reliance on the aforementioned direct marketing means) The more the customer's voice is heard.

The research aims to determine the possibility of leaders of organizations to include the dimensions of the (WICS) model in their decisions taken in the Salah al-Din Electricity Distribution Department. The research problem is defined by determining the extent to which the managers of the research organization apply the (WICS) leadership model in their organization. The importance of the research is evidenced by the role that the model plays in the decision-making process, and the research was based on a main hypothesis that states that there is a significant influence relationship of the (WICS) leadership model on the decision-making process, and several sub hypotheses branched from it. The total research community reached (1800) employees. The research sample was selected in stratified form within the department and its units, with a number of (72) employees and from all levels. The descriptive and analytical approach was adopted in the research through the use of paper and electronic sources in the theoretical side and the electronic questionnaire form prepared according to the five Likert scale in the process of collecting data from the members of the researched sample that were analyzed through SPSS.V23 to obtain statistical results. The research reached several conclusions, the most important of which is leaders of the Salah al-Din Electricity Department possess a high level of flexibility in responding to the continuous organizational changes as a result of their possession of WICS leadership characteristics. The research presented several recommendations, the most important of which is rapid response to urgent and complex organizational needs that reflect the characteristics of WICS leadership in the research organization.

The study aimed to identify the extent to which administrative leaders at the University of Mosul employ leadership capabilities of all four types (personal, social, cognitive, and oriented towards change) in managing cases of organizational ignorance. The problem of the study centered on asking many questions, the most important of which was whether there is a relationship and influence between leadership capabilities Administrative and management of organizational ignorance cases? The study employed the descriptive and analytical method in proposing theoretical ideas, processing data, analyzing and interpreting them, and determined the field of study at the University of Mosul, represented by seven of its affiliated colleges, and the study sample was intentionally chosen (teachers exclusively) in the researched colleges and with various scientific titles. The questionnaire was used to collect primary data from the 239 individuals studied. By adopting a number of statistical methods, the data were analyzed and processed statistically. In light of this, many results were reached the most important of which were: The administrative leadership capabilities of the academic leaders at the University of Mosul have a role in managing cases of organizational ignorance significantly. Let us conclude that the higher the level of leaders possessing these managerial leadership capabilities, the greater their ability to address organizational ignorance and face its four cases effectively.

The research aimed to determine the impact of green productivity represented by its techniques (training technology, awareness program technology, adult learning method design technique, industrial field trip technology, waste prevention technology, resource conservation technology, waste management technology, design improvement technique) on promoting sustainable development in its dimensions represented (the economic dimension, the social dimension, the environmental dimension). In the General Company for Mishraq Sulfur. Accordingly, the research problem was identified in a more focused way with the following:
1. What is the extent of the contribution of green productivity to the optimal exploitation of resources and the protection of the environment?
2. To what extent are the individuals working in the researched companies aware of the importance of sustainable development?
3. The nature of the relationship and the impact between green productivity and sustainable development?
In order to achieve the goal of the research, a hypothetical model was developed that shows the hypothesis search scheme that was clarified by a group of hypotheses that were tested using some statistical means (SPSS) in presenting the results. (82) individuals from the General Company for Mishraq Sulfur, and the research reached a set of conclusions, the most prominent of which are: The existence of a positive emotional correlation and impact between green productivity and sustainable development at the macro and micro level in the researched company.

Human resource governance represents a contemporary strategic trend for many organizations that suffer from many problems related to the performance of human resources and their ethics at work. The aim of the research is to find out whether the application of human resources governance principles in the researched organization leads to reducing cases of administrative corruption. Are the principles of human resources governance available in the organization researched to reduce cases of administrative corruption? The research community was represented by (100) members of the employees working in the National Card Department Abu Ghraib - Baghdad. A random sample was chosen (intentionally) by (80) individuals to properly represent the research community. (75) Questionnaires were suitable for analysis, and statistical methods were used. Appropriateness, depending on the data analysis program (SPSS). The research reached the reality of the availability of some principles of human resource governance in the researched organization. As well as that there is an effect of some principles of human resources governance in the researched organization to reduce administrative corruption. While there are many of them that have no effect and this it applies with the reality in the field, and therefore the research presented a set of recommendations, the most important of which was the concern for other principles of human resource governance, which are no less important than the influencing principles.

The current research aims to explore the influential relationships of environmental turbulence with competitive choice. The research problem was represented by several questions, including what is the level of managers ’perception of the environmental turbulence in the searched company? While the research adopted the descriptive and analytical approach. Mobile telecommunications companies in Iraq defined the field of study. The study population was represented by the Asiacell Mobile Communications Company, the main branch in Sulaymaniyah, as one of the largest mobile communications companies in Iraq. The study was applied to an intended sample of (80) A director in the upper and middle management represented (the general manager, assistant general manager, and some members of the board of directors, department directors, and people officials) in the researched company. The questionnaire was the main tool in data collection, and in order to process the data, many statistical methods were used, and the most prominent results were the findings of the research are the interest of the researched company in dealing with environmental turbulence as an indicator of great importance in determining the type of competitive choice.

The current research aims to identify the relationship between electronic sports promotion and attracting the sports audience through an opinion poll of (250) individuals representing the Air Force Sports Club audience, and to achieve this goal, two main questions were asked that reflect the research problem, namely: Is there a moral correlation between electronic promotion attracting a sports audience? Is there a moral effect of electronic promotion on attracting the sports audience? A descriptive and analytical approach was adopted in presenting and discussing the research results, as an electronic questionnaire form was designed and distributed through the Facebook platform of the researched club to be available to the club’s audience. The research reached a rejection of the research hypotheses that state that there is no significant statistically significant correlation at 0.05 between the dimensions of electronic sports promotion and attracting the sports audience, as well as the non-impact of electronic promotion on attracting the sports audience, and the research concluded with presenting the most important conclusions. Including the electronic promotion has an active role in the continuity of communication with the sports audience by presenting the most important sports activities provided by the sports club, and a set of recommendations has also been drawn up. Most importantly: the need for sports clubs in general to pay attention to online promotion, especially updating their sports data and activities.

The study aims mainly at introducing health organizations to the role that the formulation of the strategic scenario plays in promoting health security, achieving a high level of facing emergency crises such as epidemics, identifying the level of technical and human preparations of workers in the researched organization in facing the corona epidemic. The importance of the study is represented by the importance of the role that the medical staff performs in the essential capabilities that are able of diagnosing and treating incumbent patients in hospitals and health centers. This study contributes by proposing theoretical frameworks for the study variables represented in developing a strategic scenario to confront the Corona epidemic, which is one of the most influential epidemics in the world.
The study problem is represented by the main question which is: What is the role of formulating the strategic scenario in enhancing health security? For the purpose of achieving the objectives of the study and answering its questions, the location of study was chosen in the Kirkuk Health Director. The researched community was the medical and health staff assigned to deal with the Corona epidemic in the Kirkuk Health Director. Thus (225) questionnaires were distriuted to the researched sample, of which (15) were not valid for statistical analysis and (154) were valid for statistical analysis. The researcher adopted the questionnaire as a main tool in the research as well as the personal interviews that the researcher conducted with some members of the sample in the research organization to collect data and information. The study reached a set of conclusions, the most important of which are: The use of the strategic scenario has a high moral impact on the health security management. This conclusion explains that the more reliance on the use of the strategic scenario in the researched organization leads to an increase in the achievement of health security. Through these conclusions reached by the study, a number of recommendations were presented. The most important of which is the need of the Kirkuk Health Director to adopt the development of strategic scenarios commiserating with the size of the challenges and crises that the organization faces by developing comprehensive strategic plans to suit the size of diseases and epidemics that can spread in the future. Monitoring and following-up the strategic scenarios followed in the Kirkuk Health Director to demonstrate the effectiveness of its use of available resources and their impact on the organization, and relying on more than one scenario and choosing the best and ideal ones.

The objectives of the study were to show the reality of the organizational capabilities present in the researched organization in order to improve the level of university performance through what these capabilities achieve in terms of basic factors that help in the association of employees with the researched organization and what is reflected positively on the performance in general. The researcher used a questionnaire form as a tool for the study where a form was designed an electronic questionnaire was distributed and distributed, and (300) valid forms were obtained for analysis. The study was based on the survey approach within the quantitative approach for scientific research, and the study used a number of statistical methods represented by frequencies, percentages, arithmetic means and standard deviations, and the AMOS program was relied on in testing hypotheses. The study came out with a set of conclusions and recommendations, the most important of which is the importance of strengthening the dimensions of organizational capabilities in the researched organization (university of Mosul), because of what these capabilities achieve in terms of basic factors that help in the bonding of workers in the organization and this is reflected positively on the overall performance, and the study recommends the need to take advantage of the Falletta model for organizational intelligence in reaching a better understanding of the current reality of the organization and then improving its performance.

The current study shows the most important requirements of critical success for the management of supply chain, which identify the main obstacles that faced the performance of the chain in Al-Hukmaa company for the pharmaceutical industry and medical supplies-Nineveh. The problem of the study was summarized by answering: What are the critical success requirements for supply chain management? Are these requirements available in the researched company? Is it possible to diagnose the obstacles facing supply chain management in the researched field through critical success requirements based on the three-scale checklist. (Available, somewhat available, unavailable).
After the clarity of the conceptual framework and reviewing the related old researches and analysis of the variables of the study. The researchers find conclusions that the most important points in it were: The most important obstacles facing the supply chain management lies in providing the raw materials and the lack of center for standardization and quality control in Nineveh province. Depending on the conclusions reached by the study researcher presented a set of proposals are consistent with these findings in order to improve by the pharmaceutical industry in Iraq, as: The need to establish a center for examination in the province of Nineveh. And close the relationship with specific equipped trusted and go about building a partnership with them to ensure the reliability of processing and joint cooperation and lasting with them for the purpose of getting rid of the problems caused by stockpiling.

In this research, we will deal with the international standard (ISO45001: 2018) as an independent dimension and the work environment as an approved dimension by creating a hypothetical model, testing and analyzing it statistically from the data obtained from the research organization (Nineveh Electricity Distribution Directorate). on (50) individuals and the analysis was done using the statistical package (SPSS 19). The research reached a set of conclusions, including: The occupational health and safety system according to the international standard (ISO45001: 2018) contributes to improving the work environment in the Nineveh Electricity Distribution Directorate, which is reflected in raising the efficiency of and increasing the effectiveness of working personnel, which leads to improving their performance. In light of these conclusions a set of proposals have been formulated, including: The Nineveh Electricity Distribution Directorate should continually review and evaluate performance with regard to measuring the actual implementation of an occupational health and safety system in accordance with the latest versions of the specifications on an ongoing basis. And in all sections and divisions, down to diagnosing and addressing weaknesses and strengths, will support and strengthen them.

The reason for choosing the title of the research is due to several reasons. The most important of which is the low quality of life for citizens, and the research problem lies in the poor level of services provided to citizens, which can be observed when comparing public services available in the city with what other global and regional cities offer to their societies. The importance of the research stems as the basis for joining the city of Baghdad to the World Council for City Data. This research aims to evaluate cities, services and quality of life in the capital, Baghdad, according to ISO 37120: 2014. The researchers used the case study methodology in proportion to the nature of the research. The practical data were collected through the checklist attached to the International Standard based on the selected fields (education, environment, health, transportation) from the international standard, and the field of research was chosen to include institutions concerned with providing selected public services in the city of Baghdad. As for the research sample, it included the following ministries (education, higher education and scientific research, health and environment, transportation, planning) as well as the Municipality of Baghdad, and data on the research were collected through official reports and interviews as well as coordination with the director of the urban observatory in the Greater Amman Municipality. The applied indicators were identified, as the first part of the data analysis focused on counting the documented indicators after being processed mathematically, and after determining the data obtained, it became clear that the conformity rates for the selected fields of the standard amounted to (93.5%), meaning that the gap in application and documentation is (6.5%). While the second part of the data analysis focused on comparing each indicator for the city of Baghdad with its counterpart in the city of Amman. In order to identify the reality of each service and follow up on the indicators of good cities and work to keep pace with them, as the city of Amman surpassed the city of Baghdad in terms of evaluating the indicators of the selected services. The city of Amman got (24.023) points, while the city of Baghdad got (19.004) points in the evaluation of the chosen fields.

The current research aims to highlight the role that the elements of electronic management practiced in the various sections of traffic systems affect in achieving quality in the information provided by those systems. By relying on the descriptive and analytical approach to extracting, interpreting and analyzing results according to the deductive approach that begins with interpretation from the general to the specific By designing a questionnaire as a tool in measuring that relationship. The research included 153 questionnaire forms that were distributed to employees in the Nineveh Traffic Directorate out of a total population of 947, and the sample that represented it included the above number to ensure a true representation of the community, in order to reach the real goal of the research. The research found that the greatest impact of electronic management is on fact-based quality because the facts require relying on the statistics that are available in the Traffic Directorate as a basis for the creation and development of its activity to keep pace with the increase in demand for the traffic services it provides. The current research recommended that organizations are moving rapidly towards electronic management, which requires taking the elements presented by the research as the necessary infrastructure to achieve quality in information. The current research is an applied theoretical research that depends on analyzing attitudes towards two relatively recent variables (electronic management and its effect on the quality of information) and in their application in an organization in which studies are conducted (Traffic Directorate) and this is a scientific addition in the field of management science, its interpretation and analysis.

The aim of the study is to demonstrate the importance of strategic decisions in the Iraqi company for the manufacturing and marketing of dates Based on financial performance through the follow-up of financial reports published in the Iraq Stock Exchange for the period (2014-2018) as one of the Iraq companies. To achieve the goal of the study has collected data for five years and analyzed in a quantitative manner through financial analyzes (financial ratios) and according to the trend analysis or time series analysis to reach and know the company's performance in its actual form that reflects its strategic decisions. The study found that the financial performance of the Iraqi company for the manufacture and marketing of dates was poor for the five years studied which in turn reflects the weakness of the strategic decisions taken there as a reflection of the levels of financial performance for the five years studied despite their profitability.

The research dealt with the topic of strategic thinking and its ability to build Organizational Ambidexterity in the Samarra Medicines Laboratory. The research aimed to determine the level of strategic thinking and Organizational Ambidexterity among managers in the researched field to determine the nature of the relationship and the effect between strategic thinking and organizational ambidexterity in the researched field. In pursuit of the research objectives, a group was adopted among the hypotheses centered on the existence of two moral correlations and influences between strategic thinking and Organizational Ambidexterity in terms of its dimensions (systemic thinking, future direction of time, intelligent approach to opportunities, creative problem-solving). The research relied on the descriptive and analytical approach in presenting and discussing data, and using a group of statistical methods. The data of the practical aspect was analyzed, which included an analysis of the answers and opinions of the (40) managers surveyed in the field investigated, as well as an analysis of the statistical relationships between the research variables. A set of conclusions were reached, the most important of which is a significant impact of strategic thinking on Organizational Ambidexterity. What this means is that adopting strategic thinking in all its dimensions contributes to achieving righteousness Regulatory capacity in the field researched.

The study aims to identify the performance of monetary policy and direct foreign investment in Iraq. To identify the effect of the variables of that policy on foreign direct investment through the use of a descriptive approach and analysis to know the impact of monetary policy on foreign direct investment and whether this effect is negative or positive. Then to work on remedying it since foreign direct investment (FDI) is an important variable to improve capital formation in the host country and increase capital for local investors, which made most countries exert efforts to attract foreign direct investment. This study tries to ascertain the effect of some of the monetary policy variables on attracting foreign direct investment in Iraq. To achieve this goal annual time series extending from 2004 to 2018 was used. By presenting a standard model by conducting a test each of the Extended Dick Fuller (ADF) test and the Phillips Perron Test (PP) and knowing the relationship of co-complementarity using the methodology of Bound test between foreign direct investment and monetary policy variables (inflation rate, exchange rate, interest rate rate). Estimating the relationship in the short term using the ARDL autoregressive model, and knowing the causal relationship between the independent variables and the dependent variable (FDI). The results show that there is a negative and positive effect on some of the monetary policy indicators used by the researcher. For the positive effect, it concerns the inflation rate and interest rate indicators, as its affect, s on foreign direct investment in Iraq by (1.485) and (0.18414) respectively. The negative impact was for the rate index The exchange rate, as its effect on foreign direct investment in Iraq was (-0.00024), as well as the results show the lack of joint integration between the variables of monetary policy and foreign direct investment in Iraq. Through the Cranger causality test, the results confirm that there is no causal relationship between the variables of monetary policy and direct foreign investment in Iraq. For the most important recommendations, it was to create an attractive investment environment for foreign direct investment, to facilitate the licensing of investment projects, to work to achieve greater independence of monetary policy and to follow a monetary policy that contributes to achieving an appropriate and appropriate investment environment for direct foreign investment.

The research focused on measuring and analyzing the impact of knowledge-based economy indicators on the international exchange of selected countries in the World Trade Organization, and annual data for the period (1995-2019) were used, and the method of joint integration can be applied using the Autonomous Distributed Deceleration Model (ARDL). The research concluded, and after testing the stability of the time series for the variables studied in the research using the Extended Dicke Fuller Unit Root (ADF) and Philip Peyron (PP) tests. The stability of some variables at the level I (0) and some variables were stable at the first difference I (1) and there are no integrated variables of the second order I (2), and therefore the joint integration methodology can be applied using the ARDL model. The research also concluded that the results of the short-term relationship according to the joint integration model of the studied countries and the estimated variables varied, as follows:
The variable (X1) has a positive sign for Germany and Singapore, meaning that this variable directly affects the dependent variable (Y), while the signal was negative in Japan, meaning that the effect of this variable is negative for the dependent variable. As for the variable (X2), its sign was positive in Japan and Singapore, while the sign appeared negative in Germany. As for the variable (X3), its signal was positive in Germany, while the signal was negative in Japan and Singapore. In other words, the three variables did not coincide with the economic hypothesis that these variables positively affect global exports, so their signals varied from one country to another. The results also showed that the parameter CointEq (-1) was negative and significant, meaning that the short-term imbalance or deviation in the explanatory variables in the previous year to the current year is corrected and it fulfills the necessary and sufficient condition for the long-term relationship between the variables. Except for Germany was positive Signal and moral, and this does not fulfill the necessary and sufficient condition. As for the long-term relationship, it showed that the relationship of independent variables is not significant in the relationship with the dependent variable, that is, it does not have a long-term effect, so we accept the null hypothesis (H0) (the absence of co-integration "long-term equilibrium relationship" between the variables), except in Singapore. Significant and alternated between negative and positive, that is, it has a significant effect according to the sign of the parameter of the estimated variable, so we accept the alternative hypothesis (H1) (the existence of co-integration "long-term equilibrium relationship" between the variables). The research suggested urging researchers to focus on studying the changes in the knowledge economy and their effects on the rate of trade exchange, and their implications for the economic reality in Iraq, and to encourage the contribution of electronic commerce in international exchange in order to achieve economic growth and increase exports and imports.