Tikrit Journal of Administrative and Economic Sciences

The research aims to present a model for reporting on the performance of services in accordance with the Guide to Recommended Practices RPG3. 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, researches and Arab and foreign periodicals. Up to building the proposed model to report on the performance of government units for their services and testing the model by applying it to the research sample. The research concluded with a number of conclusions the most important of which are: The scientific application has proven the possibility of preparing the financial statements of the Iraqi government units in accordance with international accounting standards in the public sector. By adopting the instructions of the decentralized government accounting system and the financial statements, statements and analytical data it provides. Thus providing the requirements for reporting the performance of services according to IPSAS-RPG3.

The research aimed to show the importance of analyzing cost data in helping to rationalize pricing decisions and the need to rely on scientific cost approaches in analyzing information on bread production costs as a strategic commodity in order to manage prices. The research adopted the descriptive and analytical approaches to build a general framework through which the research hypotheses and the achievement of its objectives are tested by relying on available theoretical data and those obtained from the field of study by conducting personal interviews and contacts with workers in the bread industry. The research sample was chosen, which is a group of Baghdad bakeries (intentionally), which were distributed in different regions. The research reached a set of conclusions, the most important of which was: The authorities concerned with price control have not paid any attention to analyzing the cost data of producing foodstuffs in general and bread in particular with the aim of determining the cost of the produced unit, on which the price of the produced unit is determined. The most important thing recommended by the research is; That there is of utmost importance to analyze the data of production costs of food products, especially bread, because of the importance of this in calculating the cost of the produced unit, on the basis of which the selling price and profit of the produced unit are determined.

The current study focused its attention on the ability of the financial statements to express this because of their strong role in making investment decisions and achieving the goals of all stakeholders. As the problem of the study was concentrated in some questions, including whether the financial statements reflect the reality of the establishment’s financial situation or are they not expressive the fact of the financial situation in the first place. Also the problem centered in knowing whether there is credibility in the financial statements or not, as for the aim of the study is to define the concept of financial statements and research the most important reasons for the lack of credibility of the financial statements and their ability to express the truth of the financial situation.
The research consisted of four axes, where the first axis represented the financial statements and the ability to express while the second axis represented the effect of different measurement alternatives on the reliability of the financial statements, while the third axis represented the practical side and the fourth axis represented the conclusions and recommendations. The research concluded with a set of conclusions and recommendations and the most important conclusions are that criticism of the financial statements has a significant impact on reducing their credibility and that the financial statements do not completely express the reality of the financial situation. A special model for raising the ability of financial statements to express, as well as addressing weaknesses in the financial statements by companies, as well as using fair value in evaluating fixed assets instead of historical cost, which is one of the most important weaknesses in the financial statements.

The research aims to formulate strategic plans in the researched faculties according to the holistic view, which is emphasized by the strategic lenses. The research problem is represented by the following questions:
1. Is there a significant correlation between the strategic lens and creative intelligence at the macro level and at the level of research variables?
2. Is there a moral effect of the strategic lens in achieving creative intelligence at the macro level and at the level of research variables?
The research community includes a group of scientific colleges in the universities of Mosul, Tikrit, and Kirkuk, and the research sample is the teaching staff and administrative leaders in those colleges. The research was based on two main hypotheses, and sub-hypotheses branched out from them representing the correlation and influence relationships between the variables. The electronic questionnaire which is prepared according to the five-point Likert scale is used in the collection of data, which was built by the researcher and presented to a group of arbitrators to consolidate its paragraphs. The Descriptive and analytical method is used in presenting and analyzing data.
The research comes out with several results, the most important of which are that strategic lenses increase the sobriety of the proposed solutions and provide strategic options that are more appropriate to the colleges environment and their organizational reality.

The current research aims to discover the influential relationships of the strategic response through organizational capabilities in competitive choice in the researched company. The research problem is represented in several questions, including the extent of the strategic response through organizational capabilities in determining the competitive choice in the researched 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, and 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 The findings of the research are the interest of the researched company in responding to changes through its available organizational capabilities as an indicator of great importance in determining the type of competitive choice.

The current research aims to demonstrate the impact of organizational capabilities represented by (structure and adaptability, information and technology, direct management, measures and rewards, growth and development) on the integration of workers. While the research adopted the descriptive and analytical approach, and the field of study was defined at the College of Administration and Economics. While the study community it was represented in the College of Administration and Economics employees. The study was applied to an intentional sample consisting of (80) teachers in the researched organization. The questionnaire was the main tool in data collection. In order to process the data, many statistical methods were used. The most prominent results of the research were the interest of the researched organization in dealing with organizational capabilities as an indicator of great importance in the integration of workers. The study came out with a set of conclusions and recommendations, the most important of which are consistent with the statistical results reached by the researcher regarding the existence of an impact of organizational capabilities on the integration of workers with the original model referred to (Falletta). This the results demonstrate the importance of building organizational capabilities and its effective role in achieving job integration. The study recommends the utilization of the capabilities organizational as an infrastructure that serves the engagement process of workers, and as a basic axis in spreading the concepts of engagement and awareness. And its necessity in order to prepare both employees and officials for the engagement process.

Environmental challenges represent of one factors which it contribution of arousal organizational opportunities in organizational field, that’s required of Managements is recruitment with surround involve of challenges to interest opportunities. The problem study is range of vision availability of respondents with Environment challenge that round of it organization to able of investment opportunities and decised of Supereminence. The study depend of hypothesis is there are stepwise impact of environment challenges dimensions in organizational opportunities of organization research. The study be helped of questionnaire as a tool of collect data from random sample (40) persons of organizational level different, and the researchers depend on descriptive analytical Methodology and the study reached many results such there are impact of Environmental challenge in organizational opportunity of organization research.

The study aimed to examine the effect of strategic leadership in the effectiveness of crisis management in the Al-Hekma Pharmaceutical Industry Company in Jordan. In order to achieve the objectives of the study, the researcher developed a questionnaire that includes a set of items that measure the study variables. The questionnaire was distributed to all managers in the top management and the supervisors who represent the middle management by adopting the comprehensive survey method, and accordingly the population comprised of (73) participants, and one questionnaire was excluded because it was not valid for statistical analysis, the final population was consisted of (72) participants. There are high levels of strategic leadership practices and high levels of crisis management effectiveness in Al-Hikma as perceived by the sample.There is a statistical significant impact of strategic leadership practices on achieving effectiveness of crisis management, as explained variance coefficient recorded (R2 = 93.3%), which is a high level of the explained variance. The differences in the sample's perceptions for levels of strategic leadership and the effectiveness of crisis management according to functional and demographic characteristics showed that there were no differences according to gender, while differences were found according to educational qualification and age.

The political and economic transformations that Iraq witnessed after 2003 and the adoption of the philosophy of the market economy in a way that was not prepared for it led to more structural imbalances. The Iraqi economy, and thus the Iraqi economy remained suffering from the reality of industrial dependency, and failed to achieve and strengthen economic independence. Therefore, the research aims to highlight the reality of the manufacturing industry and its role in the economic activity in Iraq for the period (1991-2017). And to identify the most important options facing the future of the manufacturing industry for the industrial sector in the next stage. In order to achieve these goals the research was based on the assumption that the rational orientations of the policies Economic in the industrial sector had a great impact on the weak role of the manufacturing industry in economic activity during the research period. In order to accept or reject this hypothesis, the research adopted building a standard model using the Autoregressive Distributed Deceleration (ARDL) model.

The problem that Iraq suffers from in the general budget in the inability and control to reorganize public revenues to faces during long periods of time. Through the main dependence on oil revenues, lack of interest and the weak ability to change the tax structure as compensation for oil revenues in the event of fluctuation in oil prices and the decrease in global demand for it. Its inability to activate the economic sectors in order to create productive sectors with diversified revenues for the budget as a result of the circumstances that Iraq went through. The actual budget number for the year 2018 have been approved in drawing up estimated budget for the best, not least budget adopted in the economic and social environment of Iraq . Public revenues were analyzed in terms of their oil components tax, and other through a time series from 1970 to 2019 to know the changes that occurred during that period and to determine their causes.
Therefore, many conclusions were reached the most important of which is the large fluctuations in the components of public revenues within 50 years and the adoption of the Iraq budget and the long period of years on oil revenues and the proportion of 85%-98%. Lack of interest in tax revenues and misuse and exploitation of the various economic sectors in obtaining revenues. So the research recommends a set of recommendation, privatization of public sector institutions and their sale to the private sector. While ensuring the continuity of their workers and with agreed legal controls and conditions, the state establishes and fully implements small and medium enterprises, employing their workers and sells it to the private sector. Creating and working in a co-op method on various economic sectors, employing the largest possible number of manpower, maintaining acceptable levels of prices, and limiting the volume of import through the local production of cooperatives.

The aim of the current research is to study the role of the banking sector in developing small and medium, enterprises in Jordan During the period from the first quarter of 2016 to the third quarter of 2020. Determining the possibility to predict the role of Financial policies in the developing the small and medium enterprises in Jordan during the next five years from the first quarter of 2021 to the fourth quarter of 2025. By adapting the econometric approach according to the exponential model by using Winters & Additive Analysis of the data chain Issued by the Central Bank of Jordan about the total facilities provided by banks for small and medium projects during the period of the first quarter of 2016 to the third quarter of the year 2020 has reached the below results: first)- There is an effective role for financial policies represented by the financial facilities provided by banks in Jordan in developing the small and medium projects during the first quarter of 2016 to the third quarter of 2020. second)- The role of fiscal policies in developing small and medium enterprises can be predicted during first quarter of 2021 to the fourth quarter of 2025. The research recommended the necessity of providing more facilities for small and medium enterprises to solve their problems and enhance their role in economic development.

The research aims to analyze the impact of advanced technology exports on sustainable development in China for the period (2007- 2018), where foreign trade is the most important pillar of modern countries and has an important role in achieving economic growth and is considered the main pillar for advancing progress. The research concluded that there is a positive relationship between the increase in the exports of submitted technology and the GDP, which contributed to the increase in GDP. As for the environmental aspect, the increase in the size of the advanced technology industry contributed to the high rate of pollution, where in 2018 the highest rate of carbon dioxide (CO2) was recorded, and on this basis indicates a close relationship between advanced technology exports and sustainable development in China during the study period.

The research aims to identify the challenges facing the strategic planning of the educational supervision and the specialist in the Directorate General of Education Anbar. Through a set of questions and to achieve the objectives of the study was used descriptive approach. In addition to the development of a questionnaire to measure the constraints of strategic planning consists of (43) divided into four areas (The nature of the strategic planning, challenges related to the educational supervisor, challenges related to the nature of educational supervision, challenges related to senior management). Were verified and validated and applied to a sample of 30 supervisors from outside the study community in addition to a number of test, the SPSS statistical program was used to calculate the pearson coefficient between the total score of each field and its intervals. As well as the Guttman Split- Half Coefficient (GFT) for the total number of subjects (76.4%) which is a high degree of stability Assure the researcher before applying them.
This study started from a research problem represented by the lack of awareness of the importance of strategic planning at all levels, which limits their ability to achieve creativity.
1. Identify the reality of strategic planning in the educational supervision and specialist in the Directorate General of Education Anbar.
2. What are the challenges facing them in the field of strategic planning.
The researchers used the statistical averages, standard deviations, relative weights of the fields and paragraphs, and identified the obstacles of strategic planning for the educational supervision and the specialist. The researcher also used the test (T-test):
A. The degree of the existence of challenges to strategic planning in the development of educational supervision and specialist in Anbar province medium with a relative weight of (61.435%).
B. There were no statistically significant differences at the level of (α≤ 0.05) in the challenges of strategic planning of the educational supervision and the specialist in Anbar governorate on the test (T- test) where the calculated (-1.89) is less than the tabular at the degree of statistical significance (0.05) estimated (1.99).
C. Comfort of spreading the culture of strategic planning in the supervision of education and specialist

Economic intelligence is one of the modern concepts that has emerged significantly in conjunction with the technological revolution digital (knowledge economy), as it has been adopted by international companies specialized in all fields, especially in collecting information, analyzing and adapting it to make economically smart decisions. From this standpoint, this study sought to introduce the concept Economic intelligence in enhancing the role of non-oil exports in Iraq. Especially since Iraq relies heavily on oil exports, as well as that Iraq seeks to diversify its economy and revitalize other productive sectors (industrial, agricultural and services), to reduce import operations and take the initiative for export operations of surplus goods. And locally produced services.

The research aimed to measure and analyze the dynamic interactions (short and long term) between the elements of total pumping (private investment spending, government spending, exports) as independent variables and GDP as a dependent variable using the ARDL model. The study assumed that there is a direct, statistically significant relationship between the elements of total pumping and the gross domestic product. For this, three models were used for the study. In addition, annual data covering the period (1990-2018) was used. Finally the results of the ARDL model test revealed to us that there is a common complementarity and a long-term equilibrium relationship between the elements of total pumping and the gross domestic product. The results of the dynamic interactions in the two terms revealed the existence of a direct significant relationship between the total pumping elements and the gross domestic product, and thus the results of the models proved correct. The hypothesis of the study. Accordingly, the study recommended that there should be support for the private sector by the government (with an integrative relationship between them) and not competition or alternative. The study also recommended re-engineering government spending by directing and employing spending in the correct manner, in order to achieve financial returns from it, in addition to the need to activate non-oil sectors )Agriculture and Industry) and controlling border crossings in order to raise rates of GDP growth and then achieve economic development for the country.

Foreign trade has an active and important role in a large group of macroeconomic variables. This effect is practically evident and clear through knowing the measures of trade openness for the case study for this research (Iraq), and thus the impact on the macro variables from the external sector as an inevitable result of the weakness of the productive apparatus in the country. Among the findings of the research is that the commercial openness in Iraq after 2003, whether with or without regulatory restrictions, does not fulfill its economic purpose unless there is a competitive production capacity that has the ability to meet this challenge. Therefore the problem of the external sector in Iraq is a structural problem It is not a regulatory one. Accordingly, there is a need for an open trade policy to be accompanied by support and development of the agricultural and industrial sectors producing goods and services with sufficient quality and quantity to meet the local need, which would contribute to mitigating shocks from the external sector.

The research discusses the experiences of the integration of two countries in the knowledge economy and the impact of that merger on their international trade exchange, namely, the United States of America and China, by adopting the global knowledge index, which includes (7) basic axes, and each of them is divided into sub-axes. The importance of the research stems from the fact that the effectiveness of the knowledge economy in both the United States of America and China is related to their economic, political and social development, and thus its reflection on the type and size of their trade exchange. The problem of research is the extent to which economic, political and social determinants influence the adoption of the knowledge economy, in light of international disparities and their reflection on the quality and size of the international trade exchange of the countries, the sample of the research. The research concluded that the United States is one of the leading countries in the knowledge economy because it has an advanced knowledge infrastructure. As well as that the proportion of workers in the information sector constitutes more than 50% of the total workers in other economic sectors, as well as the development of knowledge economy indicators and human development index. And its leadership in the field of knowledge was reflected in the volume and quality of its foreign trade through exports and imports of information and communication technology goods, which are knowledge-intensive, and their growth during the research period. The information and services sectors in China also played a prominent role, especially in the last decade, and the percentage of workers in them accounted for 21% and 18% respectively of the total workers in other economic sectors. As well as the development of the knowledge economy indicators and the human development index in them, and the impact of China’s integration into the economy has emerged. Knowledge through the amount of growth in its exports of ICT goods, which grew during the period 2000-2018 at a compound rate of 15%, which is a clear indication of the direction of the Chinese economy.

This study dealt with the basics of both loans and the gross domestic product with the effect of the International Monetary Fund loans as an independent variable on the economic development in Iraq for the period (2004-2018). The GDP in dollars is adopted as an indicator, which is the dependent variable, by analyzing the study variables economically by analogy. The descriptive and analytical approaches are used in analyzing the data of the independent variable and the dependent variable, and according to the tests of Dickey Fuller Extended (FDA) and Phillips Peron (PP), the degree of integration of the study variables was found to be a mixture of type I(0) and type I(1). Estimating the autoregressive model for distributed slowdown periods, and according to the boundary test of covariant integration, there is absence of a covariant relationship, which means that there is no long-term equilibrium relationship between the independent variables and the dependent variable. This is confirmed by the absence of a causal relationship in any direction between the IMF loans and the GDP, as well as the error correction limit in the model is negative and less than the correct one (-0.09), but it is not significant, and this is a second confirmation of the lack of common complementarity between the two variables. All standard quality tests are performed, and the rest of the model is not distributed naturally, and the residual squares test proved that the model under study is unstable for the period from (2011-2018). This means that foreign loans are not been in line with the GDP since the end of the year 2010, and this may be due to the effects of the mortgage crisis that occurred in 2009 and cast a shadow over the oil prices on which Iraq depends in the formation of the gross domestic product by a large percentage. And the purpose of the loans is to patch the budget deficit and to pay off the government's obligations so as not to move the wheel of the economy or productive investment that enhances economic growth to an extent that makes it compatible with economic development.

The Iraqi economy is characterized by a set of characteristics that make it different from many economies. The most important of these characteristics is that it is one of the countries with only one rent (oil rents) This has deepened the state of structural imbalances in the economy in general and fiscal policy trends in particular and the most important thing in that It is the expansion of public spending by relying on rentier (oil) revenue (that is the financial policy in Iraq is characterized by what is called parental care in public financing) in addition to another imbalance characteristic of focusing on current (operational) expenditures rather than focusing on investment expenditures in the way that has become It constitutes a burden on the budget and a heavy financial constraint due to the imbalance of the components of the general budget and one of the negative aspects that resulted from this is the surplus in overall demand for consumer goods and services imported mainly from abroad which has deepened the structural imbalance of the public budget in Iraq further especially in recent years .

The phenomenon of tax evasion is a global phenomenon that all countries suffer from. Economic activities are almost without the presence of tax evasion, and there are strong indications that this phenomenon is constantly increasing, and that most countries are trying to control tax evasion, but the percentage of its severity varies from one country to another. As a result of the degree of tax awareness among citizens, the importance of research in addressing the problem of tax evasion comes by identifying the most important reasons and methods for taxpayers to evade paying the tax imposed on them and the proposed means to combat tax evasion, and setting laws to reduce this phenomenon. The reasons include moral, political, administrative, legal, economic, then social, and the phenomenon of tax evasion, the most important of which are economic, social and political implications. Our study touched upon the size of the available means to confront tax evasion, such as preventive, control and penal means.
The study showed the contribution of taxes in their total direct and indirect to total revenues and public expenditures on the one hand, and their ratio to the total volume of GDP on the one hand. In the first indicator, the ratio of taxes to total public revenues, the share of total taxes in Iraq varied as an average period of (2000-2018) about (9.5) in Jordan, it reached (67.3) for the same period. As for the percentage of the contribution of taxes in financing government spending, it ranged as an average for the period (2000-2018) in Iraq about (8.5). In Jordan, the percentage of its contribution to it reached (50.2) as an average for the same period.
With regard to the index of the total tax burden, the ratio of tax revenues to the gross domestic product ranged (1.2) in Iraq and (16.2) in Jordan.

The study dealt with an important and vital economic topic related to public life for all classes of society in the progressed and developing countries. It is a study and analysis of the demand of the Iraq's wheat crop. And the importance of the study comes from knowing and studying the most important obstacles facing wheat cultivation in Iraq, which led to a clear deficiency in the production system with this crop despite the availability of a suitable environment for cultivation and the availability of all production requirements. In addition to the government support provided by the state through the minimum policy for determining the price of this crop. The research relied on the hypothesis that the price of wheat was not subject to the laws of demand and supply determined by the market due to the state’s interference and control over price fixing.

In this research, the reality of food security for wheat and rice crops in Iraq was analyzed for the period (1980-2017). Descriptive and quantitative analysis was used in this research to analyze the production and consumption of wheat and rice crops, as well as shed light on the food gap, determining the self-sufficiency ratio of each of them, and estimating the amount of consumption. Actual local. The best (double logarithmic) functions were selected based on their conformity with economic logic and statistical and standard tests when taking production as a dependent factor The significance of the function as a whole, which amounted to 12.03, was the absence of the model from self-regression problems, by testing the coefficient of determination that reached 2.15. As for the rice yield, it was found that the independent factors affect by 74%, and the significance of the function as a whole reached 18.80, which indicates that the model is free of regression problems. This is through testing the determination factor that reached 1.98, as well as the decrease in the quantities produced from the two crops for not following agricultural policies that ensure the use of modern technologies and the increase in the dunum yield, showing the increase in the quantities consumed from the two crops. Because the annual growth rate in the population is much greater than the annual growth rate in production, which led to the occurrence of a food gap from the two crops drains hard money to close it. The research recommends adopting a rational agricultural policy to increase the dunamium yield for each of them and provide protection for the local product and encourage Arab and foreign investment in its production to enable them to introduce modern technologies to serve and harvest the crops. As well as support scientific research and employ research results in the field of developing the two crops in a manner appropriate to the agricultural environment and to have agricultural guidance in Iraq has an active role in adopting high-yielding varieties that are highly resistant to diseases and insects.

The study aimed to analyze the impact of price policy and government support for wheat crop by using some variables affecting the production of this crop. The study relied mainly on time series data for the period (1993-2019) using (ARDL) (Autoregressive Distributed Lag Models). The results showed the significance of both the local price and the cultivated area. Whereas. The significance of the global price and the amounts of subsidy provided for the studied crop showed lack. The study reached some conclusions. The most important of which is that the price policy and the subsidy policy are among the important policies as they work to stimulate the process of agricultural development in Iraq. And because of its positive impact on increasing the growth rate of the studied crop. due to its response to the changes in support prices. The study ended with some recommendations. The most important of which is the necessity of coordination between the price policy and the subsidy policy. Because of its impact on increasing agricultural production of agricultural crops in general and the crop of wheat in particular.

The study revealed the actual reality of marketing the wheat crop in Salah El-Din Governorate, identifying the most important marketing functions, and estimating the marketing margins and marketing costs. The problem indicated a decrease in marketing efficiency due to the high marketing margins resulting from increased profits. The study concluded that the total marketing costs of the sample of merchants in the Samarra district amounted to about (30,000) per ton, and that fixed costs constituted (32.85%) of the total costs and was estimated at (147,136,200) dinars As for the variable costs, they amounted to (300,716) dinars. As for the absolute marketing margin, it reached (167,000) dinars/kg, while the marketing efficiency was an average (88.65%). The results indicated that the double logarithmic formula is the best, and that (marketing operations costs, loading costs, transportation costs and packaging costs) are related to an inverse relationship with marketing efficiency. While production costs have a direct relationship, and the study recommended providing production and marketing requirements to farmers with good quality and reasonable prices and providing transportation from places. Production into silos at subsidized prices. And reduce the momentum on the silo portal when marketing, and not delay the payment of financial dues to farmers, encourage export, open the way for export between governorates, and work on the use of sorting, grading and packing

The purpose: The research aims to know the role of financial derivatives of all kinds (options contracts, futures contracts, and swap contracts) in making financial decisions of all kinds (investment decisions, financing decisions and profit distribution decisions). The research problem was defined by asking questions centered on the nature of the relationship, influence and clustering between the research variables. A hypothesis scheme was designed for the research, and the main and subsidiary hypotheses emerged from it. The research followed a (descriptive - analytical) approach to achieve the research objectives. The research used the questionnaire form as a means to obtain the data. The research sample consists of managers in private banks in the city of Erbil, whose number is (127) managers in (46) banks in the field of research. The questionnaire form was distributed to (127) managers, and (110) valid forms were retrieved for analysis. In order to verify the validity of the hypotheses, it was subjected to multiple tests using the SPSS-V.22 statistical program. The research reached several conclusions, the most important of which is the existence of a positive and very good level of moral relationship between financial derivatives at the macro and partial level, as the stronger relationship between swap contracts and financial decisions. This indicates that the more private banks researched relied on financial derivatives, this led to improved levels of financial decisions. And among the most important suggestions is the necessity for the management of private banks to invent other financial tools that support their financial decision-making, and the research suggests the necessity to maintain the management of private banks on their financial position without collapsing and confusion.

The aim of this research is to recognize the importance of the role of knowledge workers as a knowledge resource capable of dealing with environmental variables and leading the organization to be able to achieve outstanding performance in light of the great competition in the field of research. That performance is achieved by relying on the knowledge they possess as one of the most important the assets of the times and a basic source that leads to progress and development. Their basic role is activated by motivating them and giving them the necessary strategic flexibility that enables speed in solving problems, facing challenges and providing optimal solutions based on their creativity and innovations. To achieve this goal the researcher relied on the investigative - analytical approach based on a study relationships, dimensions and variables derived from its data from the searched field, relying on (research, analysis, proof). Zain Telecom in Iraq was represented as a field for research as it is one of the most competitive fields, and that success in it requires giving the knowledge workers a greater role and giving them flexibility to confront and succeed. Intentionally appointed according to the equation "Krejeie & Morgan, 1970" by (46) respondents represented by (director, director, pastor M., Division Director, Sales Manager). The questionnaire was relied on in collecting data and information as the main tool for research, and work was done on analyzing these data depending on the (SPSS) program and the Swarm Intelligence Algorithm (ACO). The research reached a set of conclusions, the most important of which are: The researched company is exposed to many competitive pressures from other companies in the telecommunications sector, which requires reliance mainly on knowledge capital in a capacity that is capable of continuously achieving outstanding performance. On the light of which the researcher presented a set of proposals, the most important of which is: Empowering knowledge workers and granting them powers. This allows they have opportunities to think, put forward new ideas and discuss them freely without any restrictions, and give them full flexibility in dealing with environmental variables to build an integrated organization that is adapted to its environment and is flexible in its dealings, and ensures the best performance.

The purpose of this study is to examine the influence of quality culture on innovative work behavior among employee. Even though the innovative work behavior of the employees is the main source of organizational innovation, it does not improve automatically. Leadership should offer employees appropriate climate to improve their innovative behavior, backed by quality culture. The Methodology of the study explores the theoretical conceptions which based on the Theory of Social Cognitive and deals with previous studies in order to investigate the conceptual associations between variables of the study. The researcher concluded that there is influence between the quality culture and innovative work behavior. In a similar way, quality culture may have a positive effect on innovative work behavior. Furthermore, quality culture, as one of the cultural factors, is very essential for an organization or any sector as quality culture offers a conceptual framework that helps to examine ideas and innovations in various fields that are fundamental to discover the strengths and weaknesses in an organization. The current study presents theoretical contributions that encourage employees to enhance their innovative work behavior. Study results can be applied as a policy for the organization to develop innovative work behavior. This study suggests examining these variables empirically.

The research aims to study is to reveal the relationship between information technology as a tool towards improving the quality of the higher education infrastructure in the College of Administration and Economics, Mosul University, Iraq. Faculty members were the samples for this work. standard questionnaire has been prepared for the purpose of data collection. A questionnaire has been distributed amongst the respondents electronically through google drive application. 127 responses have been received and analyzed using SPSS software package-20. In conclusion, it has been drawn that IT represents the key success which is empowering and enabling the selected faculty towards achieving the wanted quality in the higher education.

This research aimed to shed light on highlighting the role of accumulating knowledge in enhancing the accuracy of the general budget in the General Budget Department of the Iraqi Ministry of Finance. This research is based on a questionnaire and designed according to a set of scientific sources, and it was distributed to workers in the General Budget Department To the Iraqi Ministry of Finance. After relying on a set of statistical methods in analyzing the data, a campaign was reached from the conclusions that identified a strong positive correlation between the dimensions of knowledge accumulation, and the accuracy of the general budget estimate and based on these conclusions. Proposals were presented regarding the need to train workers in the field Preparing the general budget to increase their capabilities and expertise in their field of work.

In this research we suggest a new compound distribution called [0,1]Truncated Exponential Marshall Olkin Rayleigh (TEMO-R). This distribution has three parameters therefore it has very flexibility for fitting many different types of data. This distribution gives different shapes such as shape symmetrical, right-skewed. The probability density function has been expanded and many mathematical and statistical characteristics have been created, were found including the Quantile Function, the moments, the moments -generating function, entropy, order statistics. By maximum likelihood method was estimated the parameters of the new distribution.

In this work Logistic Regression model was utilized which is one of the significant techniques for categorical data analysis, the purpose of this study to distinguish a use of Multinomial Logistic Regression method when model arrangements one (nominal/ordinal) response variable that has multiple classifications, regardless of whether nominal or ordinal variable. This method has been applied in medical area and for application the data for heart disease was taken, the data that contains nine variables such as (Chest Pain, Age, Sex, Cholesterol, Fasting Blood Sugar, Thalac "Maximum Heart Rate", Exercise, Oldpeak "ST Segment Depression induced by Exercise relative to rest" and Blood Pressure). Where the Chest Pain is the Response variable and the eight other variables are explanatory variables, after analyzing the data we conclude that there are many significant variables in each reference categories in the model, specifically (Thalac "Maximum Heart Rate" and Exercise) were significant in each different categories in the Multinomial Logistic Regression Model.