Tikrit Journal of Administrative and Economic Sciences

This research deals with role of the preparation of financial statements in accordance with the IFRS 9 "Financial Instruments" which is applied recently by Iraqi Banks in the credit rating agencies, the study tried to find the relationship and the effect of the financial statements prepared according to IFRS 9 (financial position, income statement , other comprehensive income, change in equity ststement) to Iraqi banks listed in the Iraqi stock Exchange on the credit rating according to these international agencies, and we adopted the descriptive analytical approach based on the collection of data on the phenomenon and its interpretation, we used the questionnaire as a tool to collect the data in the Iraqi banks, we distributed (105) questionnaire. The data were analyzed by using (SPSS) through the use of computational circles and create a relationship with the coefficient of correlation (Person), either influence the relationship has the researcher used (T-test, ANOVA-test). The stady found a set of results, most notably that the preparation of financial statements in accordance IFRS9 affects according to the credit rating of the world such as Fitch, Moody's, S & P Global agencies in terms of disclosure of credit facilities through the statement of financial position as well as profits realized after the application of the standard IFRS 9 and calculating the provision of credit losses expected and also a reflection of changes in the fair value of financial assets and liabilities in the list revealed other comprehensive income,the study sets a number of recommendations and was the most important one is developing the strategic plan for the Iraqi banks and explain how to enter the Interntatonal Credit Rating according to agencies and in line with the international financial reporting standards IFRS and therefore this It will increase the confidence and credibility of the financial statements and non-financial.

The study deals with the role of social auditing in examining activities supporting social welfare, and for the purpose of achieving the research objectives, an electronic questionnaire form was prepared and presented through social media sites and it was answered by 44 respondents and the answers were analyzed through the SPSS statistical program, and the study reached a set of conclusions from The most important of which is that social auditing has a role in examining activities supporting social welfare. In conclusion, a set of recommendations were presented, the most important of which is that companies undertake social audits because of their role in examining activities in support of social welfare.

Methods of estimating income tax are important matters for any tax system that seeks to achieve tax justice for the taxpayer in the tax accounting process on the one hand, while ensuring access to the taxpayer's real income from sources of income on the other hand, and thus obtaining the actual tax amount achieved on the taxpayer, and there are several types of Methods of estimating income tax in Iraqi tax legislation, and this research deals with the method of reserve estimation of income, which is one of the common methods used in departments of the General Tax Authority to the point of exaggeration in its misplaced use in the Income Tax Law 113 of 1982 and its effective amendments. The research is a method of studying the case of reserve assessment that is used in many types of income estimation in the General Tax Authority, which are not consistent with what is stated in the Income Tax Law regarding the use of the method of reserve assessment for estimating income tax, with the application examples that illustrate this, and the research touched a set of conclusions One of them is that the precautionary assessment is practiced incorrectly in the tax departments, and there is confusion about that, as what these departments consider as a precautionary estimate is in fact true The time of a preliminary assessment, in addition to that the reserve assessment is not subject to appeal by the taxpayer because the tax appeal is required to respond to final decisions and not just a decision that has a temporary procedural nature and does not create fixed rights or obligations, as the researcher reached a set of recommendations through which it can be Addressing the defect in the applications of this method when estimating the income tax.

The research aims to test the effect of the independence of the Board of Directors in disclosing sustainability information and its reflection on the financial performance of banks listed on the Iraq Stock Exchange for the period from 2014 to 2018. The research addressed a method of content analysis of the annual financial lists of the 12 banks. Using the models regression simple and correlation add to method of Data Envelopment Analysis DEA. The study concluded that there is a significant relationship and impact of the Board’s independence in supporting the disclosure of sustainability information and financial performance, and the study also found a positive impact of the disclosure of sustainability information on the financial performance. And that the impact of the board independence of directors on financial performance increases when mediating the disclosure of sustainability information.

The research aims to use sustainability accounting standards to enhance the quality of environmental disclosure for the health sector represented by Ninawa Health Department by including non-financial information related to the environmental performance of the department in environmental sustainability reports to complement the environmental financial information produced by the department through the use of accounting metrics and reporting forms regulated by these standards. The environmental disclosure provided by the department is incomplete because it does not include non-financial information in the lists and periodic reports. To achieve the goal of research, the concepts of environmental disclosure and sustainability and accountability has been reviewed in light of its international standards issued by (SASB) and its role in organizing disclosures of environmental performance information through the preparation of the four environmental sustainability reports, which are the basis in this aspect (energy management, waste management and injuries of workers). The research found that the business and services sectors such as Ninawa Health Department, usually faces problems when disclosing its environmental performance and communicating information to stakeholders. The most important of which is not to include non-financial information in periodic lists and reports. The (SASB) standards have contributed significantly to helping those sectors meet the most important challenges to provide appropriate information to keep interests, determine the dimensions of sustainable performance, and the method of measurement and accounting disclosure.

Cloud computing is one of the modern technologies that are used within information technologies in various fields, and since accounting information systems represent open systems that affect and affect the environment in which they operate within its scope, which is the business environment, it was necessary to research how to benefit from this technology in developing accounting information systems up to what contributes to achieving and increasing its effectiveness.
The research dealt with a presentation of the concept of cloud computing and the areas of its use in the work of accounting information systems through the extent of its contribution to achieving the qualitative characteristics of accounting information through which it is possible to achieve the quality of financial reports that represent the outputs of accounting information systems and thus contribute to achieving the effectiveness of accounting information systems through their achievement. For the purposes of the users of financial reports to reach their judgment on the effectiveness of accounting information systems. The study has been strengthened by raising a set of questions answered by a group of academics and professionals in the field of accounting in Iraq, through which it was concluded that there is a direct positive impact of using cloud computing in the work of accounting information systems, which contributes to achieving and increasing its effectiveness through participation. In the availability of a set of qualitative characteristics of the accounting information contained in the financial reports that are presented to all entities that use them in making various decisions.

This research objective to show the knowledge bases of the technique for accounting the costs of the flow of materials and how to measure the cost according to this technique, explaining its role in reducing costs, improving product quality and Optimum exploitation of available resources, A set of results has been reached, the most important of which are: The separation of environmental costs through the use of material flow cost accounting technique helps the administration to address the rising costs, reduce environmental pollution rates and conserve resources which contributes to achieving product sustainability, based on the results obtained, a set of recommendations was presented, the most important of which were: The need for the government side to encourage economic units in their endeavor to reduce environmental impacts and Optimum exploitation of energy and available resources, by providing Subsidies and tax exemptions.

Islamic banks are considered one of the parts of the Iraqi banking system, and thus they work in mobilizing savings through deposits in all their forms and investing them in a manner that does not contradict the provisions of Islamic law. Therefore, Islamic banks enter the financial markets either to mobilize resources through offering their financial instruments or they enter the financial market as a buyer of securities. This is what the research aims to do is to show the effectiveness of Islamic banks in revitalizing the financial market, but they face a number of obstacles that limit Its development and increase in activity Therefore, the research hypothesis was built that Islamic banks have a modest contribution to revitalizing the Iraqi market for securities.
The research reached a number of conclusions, the most important of which was the increase in the contribution of Islamic banks to revitalizing and deepening the Iraqi market for securities despite being limited to the shares of those banks and the obstacles that limit their work. The research concluded a number of important recommendations for ways to increase the effectiveness of Islamic banks in revitalizing the Iraqi market for securities, including those related to the legislative aspect such as the need to legislate the law of Islamic instruments and the law of investment funds

The aim of the research is to show the extent of the impact of the returns of the market portfolio in explaining the fluctuations in the rate of return of the investment portfolio of the Qatari pension fund, as well as the effect of the fixed investment strategy on the performance of the investment portfolio of the fund. The numerator linear regression of the returns of the nine sectorial portfolios was used as a variable dependent on the return of the market portfolio to show the extent to which the independent variable explained the fluctuations in the adopted variable, using the SPSS statistical program and relying on it to extract the most important investment characteristics of the fund portfolio in general, and the research assumed that market portfolio fluctuations lead to The fluctuation of the returns of the fund's portfolio leads to the weak performance of the investment portfolio of the fund, and the research Found that the State of Qatar's retirement system is a limited benefit system, and the independent variable (11.9%) of the total fluctuations in the adopted variable is explained, and the research suggests that bond portfolios should be given greater attention, through Increase its relative weight within the investment portfolio of the Qatar Retirement Fund, as it is risk-free and achiev es an F-rate of return He strayed from the rest of the sectors, and search for other factors affecting the return of the investment portfolio, such as the type of investment management in the fund, and its investment orientations, and the investment management of The funds of the Qatari retirement fund should review the investment strategy used to ensure a better return that helps the fund's ability to fulfill its future obligations.

The current research seeks to analyze the role of job ethics in the knowledge management processes in its dimensions (knowledge generation, knowledge creation, knowledge sharing, and knowledge retrieval) in the opinion of a sample of faculty members at the university.
The research adopted an analytical and descriptive approach, and set a set of hypotheses as speculative answers to the research problem, which were tested with multiple statistical tools.
The research concluded that there is a relationship and impact of job ethics in the knowledge management processes and that there is a good level for both work ethics and knowledge management in the research colleges, which confirms the keenness of those colleges to practice work ethics for the university teaching function and create the appropriate climate for knowledge management processes, and the research recommended the need to invest in the strong relationship between The estranged ones and directing them to serve the research faculties at Salahaddin University

The study aimed to demonstrate the role of electronic tests in developing the skills and efficiency of learners' performance and enhancing education in educational institutions, especially in light of the development of e-learning systems and electronic tests. Also, it focused on answering the research questions, "Does switching to electronic tests contribute to enhancing the efficiency of students' performance? And what are the most prominent determinants that prevent its application?" therefore, the researcher sought to diagnose the reality of modern educational institutions (The Computer Centers) of using the modern platforms, most notably (Moodle & Edmodo & Google Classroom), which supporting educational institutions in applying and monitoring of electronic tests. According to the research outcomes, there is a clear positive effect of the research variables, in other words there is an effective role for electronic tests in enhancing and raising the efficiency of students ’performance at the center of the study sample. The correlation rate appear "positive" and amounted to (0.84). This refers to the contribution of achieving the goals of the university to improve the quality of education and raise its scientific level for students by meeting the needs of students and shifting from the traditional examination system to the electronic system, which enhances the continuity of the Mosul University and Iraqi universities among international universities

This research aims to demonstrate the relationships of electronic banking with its components (automated teller, mobile banking, banking via the Internet) with the competitive advantage (cost, quality, creativity), as independent variables and their impact on attracting customers. This research is considered one of the important studies in its attempt to identify the relationship between electronic banking and competitive advantage and its impact on attracting customers. The research problem identified several questions centered on the nature of the correlation - and the effect between the independent research variables (automated banking and competitive advantage) and the dependent variable (attracting customers). For this reason, a hypothetical model was built, on the basis of which five basic hypotheses emerged from which a set of sub-hypotheses emerged. The use of statistical methods for analysis through the computer program (SPSS), and the research was conducted on a sample of commercial banks in the city of Erbil. The results also showed the validity of all the research hypotheses, and the research reached a set of conclusions, the most important of which was that there is a positive significant effect of the relationship between electronic banking With the combined competitive advantage in attracting customers, as for the individual results, the results have proven that there is a significant effect of automated banking in attracting customers, and also the competitive advantage in attracting customers. The research was concluded with a number of recommendations

The current study aims to find out the extent of the availability of the dimensions of entrepreneurial thinking among the administrative leaderships in Carrefour supermarkets chain in Kurdistan/Iraq and their impact on achieving competitive superiority. In that frame, the research try to answer for the following question: What is the extent of the availability of the dimensions of entrepreneurial thinking among the administrative leaderships in the researched organizations and their reflection in achieving competitive superiority? In order to verification from the accuracy of that, the Carrefour supermarkets Chain in Kurdistan/Iraq selected as a field for the research, the research sample consist of (50) from all managers in branches and the managerial and technical units, the research adopted the analytical descriptive method, the research used the questionnaire as a main tool of collect required data, these data was analyzed by using the (SPSS) program. The main conclusion of the research is about that there is a significant impact for the dimensions of entrepreneurial thinking in achieving competitive superiority, which was based on it, to provide recommendations that consistent with it.

In light of the great acceleration and the increasing intensity of competition witnessed by higher education institutions, including the Technical Institute in Kirkuk, these institutions are increasingly trying to find out how they can create relationships with customers through which they achieve distinction over their competitors, and therefore the aim of the research is to identify the relationship between digital shopping in managing the company's relationship With clients, the research model and its hypotheses were built based on the research literature, as well as previous studies were used in the development of research measures, and a questionnaire was designed to collect research data, where 100 questionnaires were distributed, and to ensure the degree of reliability in the data, the Crown Bach alpha test was used, and an SPSS analysis To the results of the study, the research reached a set of results, the most important of which are the weakness of the culture of electronic dealing, and some producers' neglect of proposals, and customer complaints

Knowledge management operations are considered a contemporary scientific field and field, which seeks to use the best advanced methods in various fields of life in order to ensure the best banking service to its customers, Which requires its departments to employ these operations in all its activities to practice greater levels and better banking services, The importance of the study lies in its focus and interest in the dimensions of the quality of banking service and its activation in order to enable it to achieve quality in its banking services, improve performance and achieve a sustainable competitive advantage, (43) questionnaires were distributed to the study sample in the researched banks, and the main study hypotheses were tested using a number of statistical tools to adhere to the dimensions of banking service quality in the researched banks, The research concluded with a set of conclusions, the most important of which are: There is a discrepancy in the responses of the individuals researched about each of the knowledge management processes and the quality of banking service in the banks under consideration and the achievement of a positive moral correlation between the dimensions of knowledge management processes as a whole and the quality of banking service combined, which indicates that an increase The interest of the banks ’management in question in knowledge management processes and the quality of banking service combined contributes to increasing the quality of banks’ research sample, Based on the conclusions reached by the research, the researcher presented a set of proposals, the most important of which is the need to increase the interest of bank management, the research sample, relatively more in knowledge management processes, and work to achieve them efficiently and effectively by developing comprehensive plans for knowledge management processes, quality of banking service, and allocating resources and facilities for the possibility of applying knowledge processes.

This research focused on explaining the role of the mix of marketing communications in enhancing service quality, and the aim of answering them was to elucidate the theoretical and philosophical implications of these variables, and this research falls into two main parts: the first part included the research methodology, and theoretical approaches to the research variables and their dimensions, while the second part presented Analytical framework for research hypotheses, conclusions and recommendations. The sample of the study was a group of workers and customers at Korek Communications Company, by examining the influence and correlation relationships between the research variables, and the descriptive analytical approach was adopted, as well as selecting a sample of workers and customers (240) by adopting the questionnaire form as a measurement tool, the forms were distributed and (226) valid forms were retrieved from them, and the data were processed from During the statistical program (SPSS) to prove the validity of the research hypotheses related to the effect and the correlation between the research variables and the use of multiple regression coefficient and correlation coefficient as statistical methods. The most prominent conclusions reached by the research were in the theoretical and field framework, the most important of which was the achievement of a positive moral correlation between the mix of combined marketing communications and the combined quality of service for the company under discussion in terms of its variables according to the value of the correlation coefficient at the aggregate level. Based on the findings of the research, the research presented some recommendations, the most important of which is the necessity for officials in Korek to focus on paying attention to the elements of the marketing communications mix

The current research aims to Knowing the reflection of practices by listening to the customer voice in enhancing the organization's reputation in the market, as the research problem revolves around the company's lack of focus on research to listen to the complaints of its customers, which is reflected in the company's market reputation. The research sample consisted of a group of managers and officials at Zain Iraq Telecom, The questionnaire was used as a main tool for collecting data, totaling (40) questionnaires, depending on a set of statistical methods represented by the arithmetic mean, standard deviation, correlation coefficient, and simple and multiple regression coefficient, Depending on the statistical program (Excel & SPSS).
The research found weak adoption by the researched company to keep the customer’s voice away, and the reason for this may be due to the constantly renewed needs and desires, Which recommends the need for it to conduct personal interviews with customers to get acquainted with their views of the company's products and services and to develop a database of their own that contributes to achieving their requirements

The current research represents an attempt to define the relationship between some activities of sustainable supply chain management and the reduction of pollution resulting from manufacturing processes in the General Company for North Refineries - Qayyarah Refinery in Nineveh Governorate, and through two aspects, the first included a presentation of what was mentioned in the literature on its topic, and the second embodied by studying the current reality The researched organization, and the research generally tries to answer the following questions: -
 Does the management of the surveyed organization have an idea about sustainable supply chain management, its activities and its role in reducing pollution resulting from manufacturing processes?
 Do some sustainable supply chain management activities contribute to reducing pollution from manufacturing processes?
 What are the nature and dimensions of the relationship and influence between sustainable supply chain management activities and the reduction of pollution from manufacturing processes?
To answer these questions, a hypothetical scheme was constructed that reflects the nature of the relationship and the effect between the research variables in the researched organization, and a set of main and sub hypotheses were adopted that were tested using statistical means for the data collected in the questionnaire by the individuals surveyed, and based on the description of the research variables, their diagnosis, and the testing of relationships among According to the findings of the research plan, a set of conclusions were indicated, in the light of which a set of proposals were presented

The research aims to determine the extent of the impact of social responsibility dimensions and its role in promoting stealth marketing at Korek Communications Company in Nineveh, as a result of the interest in social responsibility being the biggest supporter towards better performance and its positive correlation with stealth marketing in achieving goals and thus reaching success in the long run, which made Companies direct their eyes to social responsibility in their work and their interaction with society to achieve success in a competitive business environment. Therefore, two variables were addressed in this study. The independent variable includes social responsibility and its dimensions represented by (economic responsibility, legal responsibility, moral responsibility, voluntary (humanitarian) responsibility), The adopted variable includes the stealth marketing techniques (viral marketing, celebrity marketing, brand promoters, inflated and exaggerated marketing). The statistical program (SPSS) was used to analyze the searched field data and extract a diagnostic description of the variables by distributing (100) forms to a sample of employees working in (Korek Communications Company in Nineveh), as (90) forms were retrieved, and in light of that Reaching a set of conclusions and proposals that are consistent with the research and achieve the greatest possible benefit

The research aims to identify the extent to which municipal institutions apply environmental sustainability standards in the process of evaluating their environmental performance. The criteria contained in the Environmental Sustainability Award issued by the Environment Protection and Development Authority in the Emirate of Ras Al Khaimah have been used, and they are relatively recent awards, it was established in 2019. It was chosen due to the similarity of the cultural and social customs of the peoples of the region. The descriptive and analytical approach was adopted, and the questionnaire was used, depending on the criteria contained in the award, to collect information, in addition to interviews and official documents, to know the levels of application of standards in municipal institutions and to learn the principles of environmental sustainability. The questionnaire was judged by a number of arbitrators with environmental jurisdiction, The research community is represented by the Babylon Municipalities Directorate, and the intentional research sample was represented by workers in the environmental field and gardens in Al-Hashimmya and Al-Qasim municipalities, with (112) samples. The data were analyzed using the statistical program (SPSS V.23), the use of statistical methods such as the arithmetic mean, the standard deviation, and the coefficient of variation, and the use of (simple Pearson correlation) to calculate the structural validity and the use of the (Cronbach's alpha) scale to measure the stability of the questionnaire questions, And the use of the One-Sample T-Test for one sample to test the study hypotheses. the conclusions of the research, the researched organization had a weak correlation with environmental sustainability standards in its environmental performance, and that there is a role for municipal institutions in achieving environmental performance indicators using environmental sustainability standards, but at low rates for various reasons. Recommendations and proposals that the researcher found is appropriate in enhancing the capabilities necessary to avoid or reduce the problems

The aim of the research is to demonstrate the extent of conformity of the Al-Shaab municipality’s practices to social responsibility in accordance with the international standard ISO 26000 in the field of community participation and development and the environment, as core topics or main axes identified by this standard, which is one of the important things that all organizations are interested in at the present time, whether these organizations are governmental or private, commodity or service , and the research was applied in Al-Shaab Municipality Department/Baghdad Mayoralty , to evaluate these practices and indicate whether there is a gap between them and the requirements of the specification and then measure this gap, and the descriptive approach was adopted because it fits with the subject of the case study Search and relied on a checklist developed by the researcher was dictated by the researcher after they made several field visits to the municipal department and its divisions headquarters and its people and interviews conducted by the researchers with a (20) members of the (403) members of Al-Shaab Municipality Department, they were intentionally chosen by the researcher, as they are considered among the decision-makers in the department and their work is related to the research topic, and field visits to the department's work sites related to the subject of the research were also used, as well as the technical and administrative archives of the department. Weighted arithmetic, matching percentage, gap size). The researcher concluded that the municipality is keen on performing its duties and responsibilities towards the participation and development of society, where the proportion of matching towards it reached (71%), which indicates that the municipality is consulting regularly and effectively with the official community representatives from the municipal council and the provincial council and the unofficial leaders of the regions and tribal leaders and contribute to Community development and development, and also contributes to "addressing the disasters facing the community, as well as communicating with orphans, the disabled and people with limited income and within the capabilities available to them. As for the environment, its compliance rate was (61%), which indicates the municipality's interest in the environment and its endeavor to protect and preserve it and avoid the contaminants from being excreted into its president components (air, water, and soil) in addition to an environmental division linked to the general manager

The research aims to know the impact of entrepreneurial leadership on the ambidexterity performance of the Diwan of Dhi Qar Governorate. As well as diagnosing the mechanism and identifying the potentials and capabilities of the organization (the research community) regarding entrepreneurial leadership and ambidexterity performance and their availability on the ground.
In order to achieve the objectives of the study, the court of Dhi Qar Governorate was chosen as its field, and the size of the research community reached sixty (60) individuals from the higher leadership. The questionnaire was distributed to them, which is the main tool for the study and statistically analyzed based on the descriptive and analytical approach.
The study found that the dimensions of the entrepreneurial leadership in the researched organization are good, and this confirms that the organization has the ability to make appropriate changes in any field it needs. This also indicates the practice entrepreneurial leadership by leaders in the Diwan of Dhi Qar, which enhances the employees' willingness to assume responsibility for the duties entrusted to them and openness to others and their ability to provide answers and justifications for the actions that they do. Accordingly, the study recommended the necessity of the researched organization adopting entrepreneurial leadership behaviors and setting procedures to spread awareness among workers to reach an ambidexterity performance. The need to prepare a generation of leaders with a methodology for their selection, development, training and explanation to change processes and justifications for all concerned, while measuring the extent of change and reviewing it; ensuring the participation and support of human resources, and enabling them to effectively manage change

The research aims to show the customer's satisfaction with the logistic transportation services of the gas oil product, which are represented in some dimensions (empathy, value, reputation, social responsibility, procedures). An analysis was made of the data obtained from the researched field, which is the Challenge Association for Generators in the city of Mosul, and the sample community was (2600) generators distributed across all areas of the city of Mosul, using the questionnaire form that is the main tool and was distributed to (80) respondents Representatives of private generators in the city of Mosul), out of (80) depending on what the statistical program (SPSS) provides for statistical methods to test the main hypotheses, which states that there is satisfaction among customers about the logistical transport of the gas oil product, several conclusions were reached that confirmed the existence Satisfaction of customers on logistical transport, with differences in satisfaction at the dimension of the study, and in light of this the researchers sought to provide recommendations and proposals that pertain to the research in order to achieve the greatest benefit for the research field.

The study aimed mainly to verify the role of ethical leadership in improving the quality of work life in the researched organization, and the importance of the study is the endeavor of local health organizations to reach the ranks of high organizational performance through the presence of ethical leadership whose philosophy is based on improving the quality of work life as a basic feature to achieve satisfaction Its internal clients through respect and mutual trust between the leader and the workers, hence the problem of the study emerges with the main question which is: What is the role of ethical leadership in enhancing the quality of work life in the researched health organization? In addition to other sub-questions, which are: Do personal characteristics play a positive effect role in improving the quality of work life in the researched health organization? To answer these questions, the hypothetical study chart that clarifies the path of relations between the variables of the study was formulated through a set of hypotheses, and the study was taken from Salah Al-Din General Hospital as a community, and (250) questionnaires were distributed to The employees of the researched health organization and retrieved from it (152) a questionnaire valid for analysis. The researcher adopted the questionnaire as the main tool as well as the interviews conducted by the researcher with some of the respondents to collect data and information that were analyzed with some statistical methods

The current research seeks to clarify the role of the brand as a tool to enhance customer confidence, as both the brand and customer trust are two very important topics, especially in light of the overcrowding of markets with different brands that differ in customer confidence, and this is what motivated us to highlight these two important topics and choose the appropriate field They are represented by the Carrefour store in the city of Erbil, and the research also aims to define the relationship between these two variables statistically and at the macro and micro levels, and the descriptive analytical method has been adopted as it is compatible with social phenomena and the measurement of linking and influence between them in a manner that enhances the results of the current research, With regard to the analytical aspect, the questionnaire was used as a main tool to collect data from the research sample represented by customers of the Carrefour store in Erbil Governorate, where 65 forms were distributed to the customers of the store with a response rate of 100%. and the need for the organization in question to train and select competent sales representatives to deal with customers to increase their confidence in the organization

The current study sought in the content of its objectives to identify the role of strategic alignment in promoting organizational excellence, by an analytical study of the opinions of a sample of lecturers and Unit managers and divisions in Al-Nour University College, the problem as of the study was identified by asking about the role of strategic alignment in promoting organizational excellence, and Accordingly, a Default scheme was designe explains the correlatiion and influence relatioonships between the maiin study variables and their dimensionns, and a group of main and sub-hypotheeses eemerged from it that clarify these relatiionships. and the study samplee was represented by (90) persons from all departments of Al-Nour University College. This was based on the software package (SPSSV.25). Among the most prominent findings of the study: The presence of high levels of positive correlation between strategic alignment and organizational excellence, and the greater the focus of the researched college on strategic alignment, the more this leads to improved organizational excellence towards the distinct educational services provided by the college benefiting from the colleges competing with it

The current research aims to measure the effect of the quality of work life on the organizational commitment of a random sample consisting of (118) teachers and schools from a community represented by (180) teachers and schools in private secondary schools in the city of Mosul. The research seeks to address the problems of increasing work turnover and leaving work intentions experienced by the researched organizations according to the two dimensions of the research and their components. Three hypotheses were adopted that were tested using simple and gradient regression analysis and correlation analysis of the data collected through the questionnaire form for the answers of the respondents. A five-Likert scale was used in all scales. The research found that there is a link between the quality of work life and the organizational commitment according to the directions of the individuals surveyed, and that improving the quality of work life affects an increase in the organizational commitment of the individuals surveyed.

Municipal activities expanded as the state moved to implement administrative decentralization and transfer of powers from the Federal Ministry (construction, housing and municipalities) to the local government (Dhi Qar Governorate), and this requires activating coordination because it is one of the primary functions of management, and this was the reason for choosing to search to show the extent of the reflection of the transfer of powers (Administrative, legal, financial and technical),on the municipal performance, and the research problem was how to provide the requirements for the experience of transferring powers, as for the aim of the research was to put the transfer of powers in the balance to evaluate them and to identify how to coordinate municipal activities, and in order to reach the goal of the research and solve its problem and the main hypothesis of the research was formulated. The shift from the central system to the decentralized system led to the transfer of powers from the Federal Ministry to the local government of Dhi Qar Governorate to develop municipal performance, and the research targeted the municipal service sector, and the research community and its sample are (the Municipalities Directorate of Dhi Qar Governorate),and the number of employees is (185) Collecting data and obtaining it from the directorate after making calls and interviews. The comparative analytical method was used to show the municipal activities before and after the transfer of powers and compare them to Identify the rate of change by employing the arithmetic mean to determine the success rate that can be said as the success of the transfer of powers experiment, and the research reached a set of conclusions, the most important of which is that the powers have not been completely transferred and this may constitute an overlap of powers and is one of the obstacles to providing services as well as the functional structure that is not commensurate with the transfer of powers and has an effect To coordinate administrative processes and may lead to weakening the provision of municipal services. The research recommended clear and precise general policies and powers, and the preparation of an appropriate organizational structure for the transfer of powers and administrative decentralization, and the creation of a division with coordination functions inside and outside the Directorate

The current research aims mainly to identify the impact (elements) of sustainable leadership, namely (diversity in the workforce to enhance creativity, organizational justice, employee development, balance between work and personal life) in promoting sustainable competitive advantages and its dimensions are (product quality, speed of response to the customer, Good reputation), and the researchers adopted the descriptive and analytical method to test the research hypotheses, and to achieve the research objectives, the questionnaire was used to collect primary data from two samples totaling (160) people. The first sample includes (80) people from the employees of the researched company, and the second sample consists of (80) individuals from the company's customers, and the relationship between the variables was tested based on a number of statistical methods and includes (verification ratio, simple regression analysis, multiple regression). The research reached a number of conclusions, the most important of which is the significant (essential) effect of all elements of sustainable leadership in achieving sustainable competitive advantages in all of their components at the level of the research organization

The aim of the research is to identify the level of quality of actual services perceived by workers at Salah Al-Din General Hospital in Tikrit city. To find out that there are differences in their responses depending on the variables (gender, age, academic qualification, number of years of service) and the research community is consists of doctors working in General Salah Al-Din Hospital. The sample included 94 doctors out of 136 doctors, i.e. 70% of the general population in the research community. The researchers used the descriptive approach and the SERVPERF scale to measure the quality of perceived and actual services. The questionnaire consisted of 27 items divided into five areas, namely the dimensions of quality (Tangibility, Reliability Responsiveness, Safety, Empathy). In addition to general information. The results showed that the responses of the research sample towards measuring the quality of actual and perceived services by workers, it was moderate in the first and second dimensions and high in the other three dimensions. There were found statistically significant differences in some paragraphs that are attributed to the gender variable, in addition to some significant differences attributed to experience and achievement. The research presented a set of recommendations, including working on providing hospital supplies, whether it was from modern devices or equipment, providing work requirements with an electronic archiving system, and training workers to use the computer in organizing patient reviews. And urging the management to work on overcoming the difficulties faced by workers and auditors in their arrival to the hospital

This study aims to analyze the phenomenon of cash leakage outside the banking system and to know the extent of the influence of the factors that determine this phenomenon that has been increasing in recent times. The most important conclusions were reached. Weakness of financial inclusion indicators in Iraq due to the weakness of the financial and banking services access index, which represent the requirements for financial inclusion. In addition to the lack of banking awareness and confidence among individuals, which led to their retaining currency outside the banking system. As a result of the decrease in banking, awareness among individuals transaction with banks will decrease. The study recommended the adoption of a national strategy to enhance financial inclusion that addresses the obstacles facing the application of financial inclusion and to benefit from international experiences in developing this strategy to reach digital financial inclusion, especially in recent times with the outbreak of the corona pandemic and the desire of individuals to move towards using electronic wallets and smart device applications in conducting daily transactions

Investment is one of the important economic activities that occupies an important and fundamental place in the priorities of economic studies, because the size of investment determines the volume of production and income and then the rate of economic growth and contributes to pushing the wheel of economic growth, so this research tries to measure the function of investment spending in the Iraqi economy during the extended period From 1990-2018, using the ARDL model, the results of this study showed that there is a long-term equilibrium relationship between income and investment spending, and that investment spending depends largely on income, meaning that the relationship between investment spending and income is positive, and the marginal propensity to invest is 0.13