Tikrit Journal of Administrative and Economic Sciences

The research summarizes that it consists of two variables, namely, job satisfaction and the quality of internal auditing. therefore, the theoretical framework of the research included the concept of job satisfaction and its importance and the factors affecting on degree of satisfaction for employees and internal auditors in particular, and stand on its importance in improving employee performance, thus achieving the goals of the institution, which is one of the most important matters, With regard to the dependent variable, the quality of internal auditing it was dealt with in terms of concept and the most important factors affecting its achievement ,and finally, the research hypotheses were tested for Clarify the relationship and influence between research variables, to reach results and recommendations to solve the research problem, the sample chosen by the researcher is the employees of the internal audit divisions and departments working in the departments of the Ministries of Education and Higher Education, the research reached a set of results, the most important of which are:
1. There is a very strong positive moral relationship between job satisfaction and the quality of the internal audit of the departments of the Ministries of Education and Higher Education, and this means that the more interest is in the axis of job satisfaction, the greater the quality of the audit, and there is also a statistically significant effect of job satisfaction on the quality of the audit.
2. The promotion is not granted to the internal auditors on the basis of performance and competence in each of the departments of the Ministries of Education, where the question regarding the granting of promotion was given at the lowest arithmetic average
The most important research recommendations:
1. The internal auditors should be specialists and hold a certificate in the field of accounting and auditing and not to encroachment on the specialization, as this has an impact on the quality of internal audit.
2. The necessity to improve the salaries of internal auditors working in the public sector, as salaries have a significant impact in exerting effort and ultimately improving the quality of internal auditing.
3. Working on improving the internal work environment of lighting, cooling and heating, and granting promotions to internal auditors on the basis of efficiency and performance.

The process of evaluating and monitoring performance in the units is very important. Governmental public sector units always strive to achieve development and keep pace with rapid and successive developments in various ways through the management of government performance with the approach of managing the private sector itself, and the research problem centers on the answer to the following question: How successful are policies and programs Mosul University (research sample) as one of the public sector units in achieving the goals that have been set for them? Therefore, the research aims to evaluate and monitor the performance of programs and policies at the University of Mosul according to the Program and Policy Evaluation Guide prepared by the Dutch Audit Court and the Federal Office of Financial Supervision, in order to clarify and strengthen the positive points and to reduce and overcome negative points, The importance of research is embodied by deepening the objectivity of evaluating and monitoring the performance of programs and policies at the university in accordance with the guide for evaluating programs and policies in order to reach scientific knowledge, truth and objectivity, the negative and positive repercussions resulting from the use of policies and programs and on their implementation and the effect of their outputs and their efficiency in achieving the goals that they sought to achieve, and to answer the problematic The two researchers relied on the descriptive method to accomplish the theoretical side of the research through the use of theses, theses, books and periodicals related to the subject of performance auditing and evaluation of programs and policies, while they relied on an analytical approach to complete the practical side and analyze the research results, Several conclusions were reached, the most important of which is that the policies drawn up by the university during the evaluation years were not sufficient to limit the areas of extravagance and wastefulness in the resources available to it and that the use of the performance evaluation guide for programs and policies contributes to achieving economic, efficiency and effectiveness in the resources available to it and using them in the best way. With a set of recommendations, the most prominent of which was working on drawing up a comprehensive policy by the university and in coordination with all concerned authorities on the issue from ministries and a governorate council, And the need to provide specialized audit evidence to implement performance monitoring in an optimal manner, and to ensure the independence of the work of the auditing and internal control units at the university, in addition to the necessity of introducing auditors and university account auditors into training courses in the field of auditing and evaluating the performance of programs and policies.

The research aims to show the effect of the behavioral implications of accounting information on investment decisions and to explain the concept of stimulating information within the framework of the behavioral approach and its impact on the main activities of accounting, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioral implications of accounting information on the investors ’decisions, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behavior or even his goals, and It is possible to predict the behavior of individuals and guide this behavior in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioral aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making.

This research aims to apply the Performance-focused Activity Based Costing Method (PFABC) in Alban Mosul Lab for the purpose of performance evaluation and improvement, The research reached a set of conclusions, the most important of which is the possibility of applying (PFABC) method in industrial units to reduce the cost of products, which helps in reducing the selling price and then increasing sales, which will lead to increased profitability and improve the competitive position of the factory, and helps in calculating the quantity deviation, price deviation and productivity for each activity. Separately, which helps to address these deviations and work to amend the standards for the coming period as well as provides information that helps in the process of control, planning, evaluation and improvement of performance, The research also recommends using (PFABC) method in industrial units to reduce costs, increase profitability, identify deviations, and work to address them for the purpose of improving performance, as the data obtained from the Mosul Alban Factory for the month of July of 2019 were relied on.

The mechanisms of corporate governance, when applied optimally, play an important role in managing the relationship between the economic unit and the stakeholders, in a way that ensures monitoring its performance and providing the necessary protection for stakeholder investments that reduce the problem of asymmetry of accounting information to the minimum possible and which is positively reflected in identifying investment risks and opportunities For stakeholders contribute to improving investment rates, whether at the level of individuals or the local environment. Accordingly, the research tries to show that the good application of corporate governance mechanisms will contribute to reducing a problem of asymmetry of accounting information between economic units and stakeholders, which contributes to rationalizing investment decisions that are positively reflected on the Iraqi local environment represented in the commercial banking sector by using the following statistical analyses: Simple regression test and path analysis For the time period from 2016-2018, and the most important conclusions reached by researchers was that the concept of asymmetry of accounting information creates an information gap between the economic unit issuing the financial reports and the stakeholders that affect the principle of equal opportunity.

This research aims to analyze and measure the impact of capital adequacy, asset quality and liquidity on the continuity of profits, as capital adequacy is a "protective line" that protects the bank from exposure to losses arising from business, whether inside or outside the bank's balance sheet, and the quality of the assets is a reflection of efficiency the bank's credit decisions, investment policies, and loan and advances practices that constitute a large part of the bank’s assets, and liquidity is important for the commercial bank because it measures the bank’s ability to pay all its commercial obligations in cash and respond to credit requests. These variables have an impact on the continuity of profits, which is one of the core objectives that the bank seeks to achieve. This research was applied in the Bank of Baghdad registered in the Iraq Stock Exchange for the period 2009-2018, the descriptive analytical approach was used in describing, measuring and analyzing all variables through the actual financial data available from the Bank of Baghdad, on the Iraq Stock Exchange website, for purpose of measuring and evaluating independent and dependent research variables, and analyzing the correlation and impact relationship between them, analysis of variance was used by using the program (SPSS) to measure the relationship and impact between capital adequacy, asset quality, liquidity and the continuity of profits.
This research reached a set of conclusions, the most important of which is that there is a significant statistical impact and correlation for all independent variables that are represented in the ratio of capital adequacy, asset quality, and liquidity, with the continuity of profits.

Any organization that seeks to compete in the local and global markets must achieve better product specifications, i.e. higher quality, and this can only be done through the use of many methods, methods and special skills, Where the current research aims to demonstrate the knowledge pillars of quality costs and the target cost and to demonstrate the compatibility between quality costs and the target cost to improve product quality, where quality costs act as a measure or indicator to demonstrate the performance of the economic unit and the extent of improvement in it. Increasing spending on research and development costs in reducing other costs and thus, the economic unit should direct its attention towards the costs of prevention (value-adding activities) in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce related products High quality, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage and this is what the target cost technology seeks to exclude all non-value-adding activities in order to reach the target cost, the target cost system provides the design engineers with the cost with which the product must be manufactured Future and quality required , The most prominent results of the research are that there is a congruence between the target cost and the quality costs to reduce costs and improve product quality. The economic unit should direct its attention to prevention costs in both research and development activities, design activities and production activities (value-adding activities) in a way that helps reduce The costs of evaluation and failure in quality in other activities (not adding value) and this is what the target cost technique seeks to exclude all non-value-adding activities in order to reach the target cost. Sufficient profit at the same time, effective planning and control management, as well as a set of strategic cost management techniques in a competitive business environment.

Our contemporary world has witnessed in recent years an increasing interest in stock markets, whether developed or developing, due to the role that these markets play in the field of economic life. The largest part of the country's resources are directed to these markets as the vessel through which these resources are directed towards economic activities. Iraq is one of the countries that realized the importance of these markets and their importance stems from their functions, as they are the link between financial and economic institutions, but even individuals who have savings and investment projects. After the analysis and study, a number of results were reached that reflected the indicators of the Iraq Stock Exchange, a decline in most of these indicators, especially after the security deterioration in 2014. A number of recommendations were also recommended, including on the Iraq Stock Exchange to provide adequate and up-to-date information through bulletins and periodicals. Enhanced by graphs and charts that show the price trends of securities traded in the market,which gives investors a clear picture of market trends.

This research sought to determine the role of the ethical content of production and operations decisions and their reflection on some elements of the operations strategy through a field study in the General Company for Textile and Leather Industries, and to achieve this, a hypothetical model was prepared that includes the research variables as well as formulating a number of main and sub hypotheses. The researchers used the Questionnaire as a main tool to collect Data and information and use a number of statistical methods to test hypotheses. In general, the current research tried to answer the following question: What is the nature of the relationship and influence between production and operations decisions, in terms of their ethical content and operations strategy in terms of some of its elements in the company under study? The research reached a set of conclusions, the most important which are:
1. There is a statistically significant correlation relationship between production and operations decisions in terms of their ethical content completely and separately, and the operations strategy in terms of its elements completely and separately.
2. There is a statistically significant effect of production and operations decisions in terms of their ethical content completely and unilaterally in the operations strategy in terms of its elements completely and separately.
Based on that, the researchers presented a set of recommendations consistent with these conclusions

The research aims to determine the extent of the impact of stealth marketing techniques and their role in promoting marketing excellence in the Lazurde fashion store in Nineveh, as stealth marketing is a contemporary strategy as a product of development in the work of marketing institutions and the urgent need to leave the traditional methods of marketing activity that did not help in achieving its desired goals Therefore, two variables were discussed in this study. The independent variable includes stealth marketing techniques represented by (viral marketing, celebrity marketing, brand promoters, inflated and exaggerated marketing), and the adopted variable includes the dimensions of marketing excellence represented by (quality of service, customer retention, creativity Marketing, core capabilities). The statistical program (SPSS) was used to analyze the searched field data and extract the diagnostic description of the variables by distributing (125) forms to a sample of customers dealing with (Lazurde Store), as (110) forms were retrieved, and in light of this a group was reached of the conclusions and proposals that are consistent with the research and achieve the greatest possible benefit

The research aims to identify the fact that the municipality of Ramadi owns the appropriate strategic goals that were prepared to restore life to the city and the extent of its ability to achieve them in record time despite the harsh conditions that the city lives in, and do decision-makers have the desire and ability to implement those objectives set? and the impact of this on the municipality to reach institutional excellence. The importance of the study lies in the need for the higher leadership in the municipality to realize that defining strategic goals according to a scientific approach and applying that appropriately will ensure the required success in the specified time and with the lowest costs. The researcher adopted the case study method as a descriptive method for presenting data and analyzing to find results, as it is an appropriate research approach to achieve the goals drawn, and to show the relationships between the study variables. Accordingly, the municipality of Ramadi was chosen as a research community, as it is the first city liberated from the filth of terrorism and the most destroyed city. As for the research sample, it included (50) people from the higher leaders (the director, assistants, people’s officials and their agents). The researcher prepared a questionnaire as a tool to collect data, which was distributed to the sample. As he sought answers from stakeholders who contributed to setting goals, plans, implementation and supervision thereof. and use statistical programs (SPSS, AMOS, Microsoft Excel) to analyze the data and test the hypotheses. The most important conclusions reached by the researcher: The municipality has an integrated and appropriate written and documented plan for the strategic objectives that it wants to reach according to a fixed schedule for all municipal activities. The study recommends paying attention to the evaluation topic for different businesses and employees on a regular, continuous and transparent manner, in which everyone participates, using appropriate measuring tools, including the European Excellence Model (EFQM).

The research aims to find a correlation between the research variables according to the impact and correlation relationships. The research problem in application is to know the extent of the Ministry of Education’s ability to diagnose the level and reality of its transformational leadership and strategic renewal. The researcher has adopted the descriptive and analytical approach, as well as designing a questionnaire for the purpose of collecting information. The practical aspect of the research sample of (83) employees within the Ministry of Education. The arithmetic mean, standard deviation and coefficient of variation were used as statistical tools for the practical side. The statistical program (SPSS V.23) was used to analyze the results, and the research reached a number of results, the most important of which is that The directors of higher departments in the organized Ministry of Education were able to employ the positive and good changes brought about by the environment in an acceptable manner for the purpose of bringing about those changes through the work of its directorates and divisions, which contributes to the renewal of its future strategy.

The current research aims to diagnose the reality and possibility of applying entrepreneurial performance and the concept of emotional intelligence, which is an important link in the success of organizations while studying the possibility of providing the appropriate ground for that, as the research problem centered through the difficulties facing the Ramadi Municipality Directorate to reach a pioneering and distinguished level in the work environment The current, as well as the lack of awareness of the top management of the conditions and the accelerating changes in the external environment, which requires them to build scenarios and strategic plans to build a competitive advantage, the research started from a problem expressed with a number of questions aimed at answering them to elucidate the intellectual implications of the variables discussed, as they are among the modern and important topics In addition to answering a number of questions, the most important of which are - Does the level of entrepreneurial performance increase in the municipality of Ramadi when senior leaders possess the characteristics of emotional intelligence? The research also aims to shed light on the effect of emotional intelligence on entrepreneurial performance. In addition, the focus has been on clarifying the research methodology of the importance and building hypotheses.
The research included two main hypotheses, which explain the correlation and influence relationships between the research variables, and to achieve hypothesis tests, field research was used and applied to the research community represented by (Ramadi municipality). The data were also collected through a questionnaire that was distributed to the 88 individuals of the research sample. In addition, a number of statistical methods were used using the program (Spss.V 25 to process the data, including: the arithmetic mean, percentage, standard deviation, coefficient of variation, and (t, F) test as appropriate statistical methods for analyzing the data and describing the research community. It also included the use of a coefficient Correlation (Spearman) to test the validity of the correlation hypotheses and simple linear regression to study the effect of the independent variable on the dependent variable, the research reached a set of results, the most important of which is the consolidation of leadership features in the research sample, as it works to enhance the leaders' self-confidence and gives them the possibility of insight and providing long-term visions. The ability of leaders to formulate future policies and strategic plans depends on the extent to which the environmental complexities can be understood as well as bypassing the problems they may encounter and then circumventing Care in an organized manner through what the manager possesses of the capabilities and creative knowledge experiences that help to exploit opportunities and avoid threats in a way that enables the achievement of the goals of the organization

The research dealt with the issue of customer relationship management and its contribution to enhancing the marketing quality, so it tried to present a clear vision in the theoretical side and clear answers in the field side regarding its variables, as the study was adopted in its field framework after managing customer relations as an independent dimension, while the approved dimension represented the marketing quality. Due to the vitality of the concept of customer relationship management as the main pillar of any organization, especially service organizations, the researcher chose this topic and tried to employ it in restaurants by creating a suitable environment that encourages customers to repeat their visits to restaurants more than once, and in order to establish long-term relationships with them.
The research aimed to analyze the nature of the relationship and the impact between the customer relationship management with its elements, and the marketing quality in some first-class restaurants in the Kurdistan region, and the research problem focused on a number of questions, including: What is the nature of my impact relationship and the link between customer relationship management and the marketing quality in restaurants? In an effort to develop initial solutions and treatments for the research problem, several hypotheses have been adopted, including the absence of a significant relationship and influence between the two research variables in the researched field. The research adopted the use of the descriptive and analytical approach in dealing with the theoretical and field data of its variables, as this approach is based on describing the situation and then combining it with its analysis, so that the process leads to drawing conclusions. The questionnaire was then used as the main tool for collecting data on the scientific side of the research, as more than (100) questionnaires were distributed to a sample of restaurant management in some first-class restaurants, and (65) were retrieved from them in a valid way for analysis, and several statistical methods were used in dealing with Data and research hypotheses testing. The research reached several results, including the existence of two linkages and influences between customer relationship management with its three elements and the marketing quality in the searched restaurants

The study aims to diagnose the extent of the availability of sustainable management requirements in the Nineveh Oil Authority, and its problem focused on the availability of sustainable management requirements in the practical reality of the research organization ?, The study community is represented in the Nineveh Oil Authority, and the administrative leaders in it are a sample for the study, which is (95) In response, it relied on the descriptive and analytical approach and the questionnaire in collecting data, and the study reached the following most important conclusions:
1. All the requirements of sustainable management are met in the research organization at a high level, in addition to the availability of a dimension of environmental awareness at a very high level.
2. The dimensions of the variable of sustainable management requirements are grouped into a structural structure based on the characteristics of their similarity.

The rapid growth and development in various economic, industrial and highly competitive fields in the business sectors, especially the sector of public contracting companies and construction projects, has generated great pressure on these companies to improve the performance of their construction projects and adopt contemporary methods in generating plans and strategies to control the future and ensure their good position in the long term. the long, Out of This Problem, The problem of the current research is based on defining the role of applying public sector companies specialized in the field of construction projects and engineering works to the strategic planning process represented by (vision, mission, goals, environmental analysis, strategic choice) in the performance of their construction projects according to the main performance indicators KPI, Consequently, the research aimed to prove the correlation and impact relationship between the two variables of the research, namely strategic planning and construction project performance according to the main performance indicators KPI, and to achieve this goal a main questionnaire was developed that was distributed to a sample of 50 individuals representing the higher departments of the General Director and his assistants, department directors and officials ,in order to prove the hypotheses of the research and ensure the existence of correlations and impact between the two variables of the research and after the data were collected and analyzed by the statistical program SPSS, As a set of results were reached, the most prominent of which was the existence of a correlation and impact relationship between the two main research variables, namely strategic planning and construction project performance according to the KPI. Five key performance indicators were also reached, which are cost Indicator, time Indicator, quality Indicator, General satisfaction Indicator, and environmental safety and security Indicator

The research aims is to evaluate the activity of motivating human resources according to the standards of service quality for the Division of Human Resources Management in the Directorate of Ramadi Municipality, which is one of the formations of the Ministry of Housing, Municipalities and Public Works. The reality of the motivation activity has been diagnosed according to quality standards through dimensions (tangible or physical appearance, Reliability, responsiveness, assurance, empathy). The researcher conducted interviews with the staff of the Human Resources Division and the officials of the people and divisions in the researched directorate, in addition to the field coexistence, and approved the checklist that was designed by the researcher to suit the requirements and parameters of the scale (SERVPERF) To measure the quality and it was judged by a group of experienced and specialized masters for the purpose of collecting data related to the study. These data were analyzed using the mean and the matching percentages and extracting the gap percentage for the main study requirement represented by evaluating the motivation activity according to the standards of municipal service quality. The idea of the current study came as a result of the importance of the stimulus activity and its role in pushing individuals to accomplish in a way that serves the organization and the services that it has undertaken to provide to citizens. The researcher concluded that there is a lack of awareness or awareness by the Ramadi Municipality Directorate administration of the importance of evaluating the activity of motivating human resources according to the standards of service quality. The researcher recommended the necessity of emphasizing the evaluation of the activity under discussion according to the quality standards because of its role in pushing individuals to achieve better

The study aimed to identify the extent of applying the principles of human resource governance in its eight dimensions (strategic direction, accountability, transparency, information generation, efficiency, fairness, responsiveness, participation) in some government hospitals affiliated with the Nineveh Health Department. The study expressed the problem in pivotal questions: What is the degree of adoption of the application of human resource governance principles in the field studied? The study relied on the descriptive and analytical approach, and the study population consisted of (medical personnel) in the searched hospitals (Al-Salam Teaching Hospital, Ibn Sina Teaching Hospital) affiliated to the Nineveh Health Department, and to test the validity of the hypotheses, data were collected through the questionnaire tool and prepared for this purpose and a sample was selected The researcher used a questionnaire consisting of two parts, the first part was for the personal data of the respondents, or the second part was about the dimensions of human resources governance, then the researcher processed the data collected using the statistical program (SPSS) to obtain results and demonstrate hypotheses.In light of the results and their analyzes, the study reached a set of conclusions, including: The existence of a correlation to the application of human resource governance principles in some government hospitals, whether at the macro or sub-level.The study recommended several recommendations, the most important of which are: the necessity of adopting the excellent application of human resource governance principles, in addition to strengthening modern management concepts among medical personnel.

The current research sought to identify the Effect of the Authentic leadership in achieving the entrepreneurial orientation for organizations, and it has been applied in the general directorates/municipalities sector of the Ministry of Construction, Housing, Municipalities and Public Works as one of the organizations that is in direct contact with citizens by providing the necessary services. Hence, the researcher's interest in the research came in applying a modern and developed leadership style capable of addressing negatives to reach entrepreneurial. The research problem is represented by several questions, the most important of which do leaders in the researched organization have a perception or awareness of the research variables (authentic leadership, entrepreneurial orientation). The importance of research lies in identifying the extent to which leaders and subordinates know the dimensions of authentic leadership and its importance in achieving the entrepreneurial orientation. The researcher adopted the questionnaire as a tool to collect data, as (90) questionnaires were distributed to the managers of the upper, middle and lower management. The research came out with a set of conclusions, the most important of which authentic leadership has a great influence on achieving an entrepreneurial orientation The researcher recommended that the authentic leadership be applied in all its dimensions and in the correct manner so that its results would appear clear in achieving leadership and reaching citizen satisfaction in providing services

In general, whether oil companies or other companies, companies seek to rely on intellectual capital because it is an important and effective element in the company, which is its knowledge capital on which the company depends, and increases the effectiveness and quality of its various operations and choices, whether in the way of doing business or from various other aspects.
The main problem of the study stems from the fact that, given the existence of several means of transporting and marketing oil in oil companies, there has become a confusion of opinions about what is the best method among these means, and what is the role that intellectual capital plays in choosing the most appropriate method. The importance of the study came by adding new information about the relationship between the two variables of the researched company, and clarifying the positives and negatives of each side and the extent of benefit from its application in the field. The aim of the study was to familiarize the company with what the two variables are the importance of intellectual capital and its active role in choosing the most appropriate method, in addition to identifying the relationship and impact between the two variables. The descriptive method for collecting data, i.e. on previous studies, books and research in the theoretical side of the research, was relied on, and the analytical method was used to prepare a questionnaire for data collection and analysis by SPSS for the purpose of analyzing and interpreting the results. The two researchers selected a sample of directors, department heads, public officials and advanced cadres in the North Oil Company, i.e. the study community, and they deliberately selected the sample in the company in question, and the data were collected using the questionnaire as (101) questionnaires were distributed from which (90) questionnaires were retrieved valid for measurement Each of the two variables. Finally, the most prominent conclusions came that by relying on the intellectual capital of the oil company, the North Oil Company, we can reach that the most appropriate channel for marketing Iraqi oil is a means (oil pipelines, and then oil tankers (ships) and then tanks (basins) come after them) . As for the most prominent recommendations, it came about the necessity of dealing with intellectual capital as an essential and important resource in the company and its continuous development

The application of international standards is the objective evidence of the organizations' progress and their ability to compete locally and the start to the field of international competition, especially what organizations need in terms of standardization of conformity assessment procedures for each of the products and services and even the processes followed. And the products presented and this specification was the standard ISO 17065: 2012, and after investigation and research in the scientific sources, periodicals and publications of the International Organization for Standardization to identify the requirements and clauses of the standard, the research sought to determine the scope of application of the standard researched in the construction laboratories of the public company to implement transport projects and reduce the factors that Standing behind the weakness in the application of the discussed standard and providing assistance to the concerned authorities in identifying weaknesses and developing solutions to address them, diagnosing the gap and determining the most influential causes, and with this the research relied on the hypothesis of a gap in the application of the requirements of the standard, including the requirements of the management system, and in order to calculate that gap A four-way scale was adopted that is based on the application of the researched standard and on E. Checklists were prepared that included thirty-one paragraphs in conformity with the articles of the standard, which consisted of five main requirements. Also, some statistical methods were adopted in analyzing the checklists, including the rate, percentages, weights and frequencies. Also, methods of analysis were used for quality tools, including the Pareto chart and the Ishkawa scheme. Among the most important conclusions reached by the research are the lack of interest in the inputs and outputs of the management review, the lack of attention to the results of previous reviews, the weak benefit from the results of the internal audit process and the lack of interest in the management review in terms of preparing audit plans according to specific timelines and preparing the necessary resources to prepare those plans. The research reached a set of recommendations, the most important of which was preparing and keeping records of previous administrative reviews and determining what work paragraphs or procedures were accomplished under those reviews with determining what actions had not been taken for the remaining paragraphs and studying and researching those paragraphs as an attempt to develop appropriate solutions for them

This Research Aims to Increase the Efficiency of E-Learning through Human Resources Management in the Esraa University College, as the Research Problem that Accompanies E-Learning, Especially in the Iraqi Environment, Starts from a Weakness in The Internet and a Large Number of Students, and the Lack of Familiarity with the Technical Side Due to the Inability of Human Resources to Adapt to The New Systems in Iraqi Universities and the Spread in Recent Times of the Corona-Virus Pandemic and the Demonstrations, which Prompted the Researchers to Apply the Research in the Esraa University College and Distribute 40 Questionnaires, 31 of which were Retrieved. The Research Reached a Number of Results, the Most Important of which was that The Value of the Simple Linear Regression Coefficient (Impact) is 0.419, which means that 42% of the Variables that Occur in Electronic Performance are Mainly Due to Changes in Human Resource Management, while the Remaining 58% Other Random Variables the Model did not consider.

This current research refers to justice, business, and building justice, and accordingly, the problem was defined by asking questions centered on the philosophical concepts of the research variables, the nature of the correlation and the effects between the variables. A plan was designed that expresses the main assumptions, and the questionnaire form was used as a means to obtain the data that was distributed to the heads of departments in private universities in the city of Erbil, consisting of (85) department heads, and the questionnaire received and was valid for analysis (85) forms. In order to validate the hypotheses with multiple vegetables while using the statistical program (SPSS. V.23). The research followed a descriptive analytical approach. Public relations, public relations and justice, administrative creativity on the macro and micro levels, and directing this relationship towards serving the researched universities. Encouraging the processes of motivation for the faculty members to think creatively from the incentive rewards and to provide a positive and supportive environment in the scientific departments.

The research seeks to pay attention to environmental reality, as it is the talk of the hour, as the research devoted itself to studying the technical contributions of disseminating the quality function in designing green products in dairy factories in the city of Mosul.
The current research includes two sides; the first is related to the concepts of the independent variable, which is the dimensions of quality function deployment and the extent of its contribution to the design of the green product as a dependent variable. Basically, the main hypotheses and the sub-hypotheses emanating from them were formulated, and on the basis of the research problem, several questions arose regarding the extent of the contribution of quality function deployment and its impact on the green product design as follows:
1. Is there a correlation between the dimensions of quality function deployment and green product design?
2. Is there an impact relationship to banish the deployment of the quality function in designing new green products?
In answer to the questions, the two researchers relied on the descriptive and analytical approaches, in addition to a set of tools that they used to collect data and information, represented by the questionnaire form and its distribution to a group of workers in dairy factories in the Mosul city, where the distributed forms reached (72) forms suitable for analysis, as well as field visits and personal interviews

The current study came to test the role of green information technology practices in promoting agile manufacturing, as this study adopted in its conceptual framework the topic of agile manufacturing as a dependent variable, as well as dealing with the topic of green information technology practices as an independent variable, as well as the other framework that represents the statistical practical side of variables. The study, based on that, a hypothetical model was designed that shows the correlation and influence relationships between the study variables (green information technology practices and agile manufacturing dimensions) and a set of main and sub-hypotheses corresponding to the study problem and its objectives emerged from it. The practical approach of the study was to use a questionnaire form, which is considered the main tool for collecting data and information and distributing it to many represented by the directors of departments and divisions and their administrative leaders assistants as an intentional sample of the study consisting of 54 respondents As well as using other methods such as personal interviews, one of the most important conclusions he reached is that there is a positive impact of green information technology and its role in achieving environmental awareness, as it greatly contributes to stimulating innovation and creating job opportunities, that is, it has become a platform to enhance integration between the dimensions of agile manufacturing. In this research, the researchers suggested a set of proposals, the most important of which was the need for the senior management of the company under study to focus on the information technology dimension by providing the customer with the information that the company owns and which he wishes to obtain, which includes information about services, markets, suppliers, and competitors

The current research seeks to test the Lyons Work Values Survey (LWVS) provided by Lyons (2010) to a sample of teaching staff at the Universities of Al-Qadisiyah and Muthanna.
The research relied on the questionnaire as a main tool for data collection. Data were collected from (425) teachers working in (107) scientific departments / branches of (33) colleges. and by using a set of statistical methods, such as exploratory and confirmatory factor analysis, and analyzing them through statistical programs (AMOS 24, SPSS V.24). The research reached a set of conclusions and recommendations, the most important of which are. Work values are considered one of the core concepts as they form the basis on which to deal with situations and problems facing the organization, whether by leaders or working individuals

The present study aims to know the level of organizational commitment of the affiliates of the Oil Training Institute/Baiji of the researched organization by measuring the level of loyalty, responsibility, continuity of work, belief in the organization, to know the extent of the impact of individual differences in terms of (gender, academic achievement, experience). A number of years of service (on the level of job commitment they have towards the institutions in which they work and what is the nature of this relationship in terms of positive and negative personal characteristics and characteristics, to deal with to the development of administrative academic performance at the Oil Training Institute/Baiji by strengthening the concept of organizational commitment among affiliates and decision-makers. In the researched organization The sample of the study consist of (85) individuals according to the job category in the Oil Training Institute/Baiji, as 41% of the study sample individuals are administrative employees in this institute, while the percentage of academic employees is 41% and the percentage of technicians is 18%. The results are concerned with the viewpoint of the employees of the Oil Training Institute/Baiji showed that the trends of the study sample are positive towards all variables of organizational commitment. The results also indicate the presence of organizational commitment among the employees of the Oil Training Institute/Baiji, and that the degree of availability of all characteristics of organizational commitment is high.The study through its results that the need to pay attention to the issue of work enrichment for all employees of the Oil Training Institute/Baiji, sample of the study, by increasing their responsibilities, expanding their job burdens, working to improve the content of jobs the type of tasks and challenges required to complete the work, because all of this would create an atmosphere. The appropriate organizer to develop a sense of belonging among workers

The theory of environmental sustainability established an applied knowledge field to deal with natural resources, which may need leadership behavior that accommodates the phenomenon of resource scarcity within the future demand, which requires the existence of applied behaviors practiced by environmental leadership with its incentives within a behavioral model that contributes to the preventive approach, and enhances the effectiveness of conservation On the natural environment, within the framework of that research aim to test environmental leadership behaviors according to a model (Xuejiao, 2016) at the University of Mosul, in order to achieve the basic goal of research, which is to provide a qualitative aspect of the thought at hand and the quantitative aspect by spreading the thought within the beneficiaries of environmental leadership behaviors.
To achieve this, the research field was divided according to four groups according to specializations (human, scientific, medical, engineering) depending on the division of the University of Mosul, so the questionnaire was distributed to the councils of colleges in their capacity as the study community by (198) and the response rate (80.303%), which is what The study sample represents, the data was collected and statistically analyzed by the )SPSS Ver.23 software package), in addition to the statistical measures to extract the results such as the percentage and repetitions, and in light of them a set of results was published, the most prominent of which is a variation in the level of application of environmental leadership behaviors according to Model (Xuejiao, 2016) in the surveyed field

The research aims to study the role of soft skills in reducing organizational cynicisim, and the problem of research was identified by asking several questions focused on the nature of the relationship and impact between the two variables and a hypothetical research chart was designed, which resulted in several main and subhypothesic hypotheses that were subjected to the set of statistical tests and the research followed the descriptive analytical approach and the questionnaire was designed for this purpose and distributed to the research sample (225) director and people officials at Salahaldin University/Erbil and its faculties, and distributed the questionnaire to them, and returned (160), (71%) of the total number of researchers, the program (SPSS) was used to study the supposed relationships in the research model and the researcher reached a set of conclusions and proposals the most important of which is the existence of a relationship and effect between soft skills and organizational cynicism so that the practice of managers of the soft skills of (time management, teamwork and communication) in colleges reduces organizational sarcasm, the proposals, the researcher recommended the management of faculties Salaheddine Erbil University to work by increasing the efficiency and effectiveness of managers by managing their time through the effective planning and organization of their work as well as opening training courses related to how And the effectiveness of time management.

The study aims to analyze the impact of oil price shocks on the monetary variables and then on the prices of the shares of sectors that make up the Iraq Stock Exchange as well as measuring and analyzing the relationship between the monetary variables and the prices of stocks via employing the multiple linear regression method during the study period. (2005-2019.) The study concludes that the policy price inversely effects on (banking sector), in the Iraq Stock Exchange, which means that The effect of the policy price on the prices of stock is indirectly through the consumption capacity of citizens, which is affected by interest rates within the country. moreover, the rising of interest price by the central bank increases the financial cost and threaten the investors with disability to wipe off which probably lead them to sell the stocks in order to pay the debits of the financial brokerage firms or the banks which causes a reduction in the prices of the stocks. The most important recommendations of the study are the concern in varying the Iraqi economic structure so as to avoid the impacts of the shocks that to which the Iraqi economic may expose as a result of its relying on oil as fundamental source to public budget financing of the state through constructing crutches of a real economy consisted of utilitarian financial productive base.

Consumption is one of the topics that occupies a wide field in economic research, due to the importance it represents in economic activity as it is one of the most important components of aggregate demand, because the largest percentage of individuals ’incomes is directed to consumption, and therefore it would drive growth and move economic activity towards prosperity, therefore This research attempts to measure the function of household consumption spending in the Iraqi economy during the period from 1990-2018 using the ARDL model. The results of this study have shown that there is a long-term balance relationship between income and family consumption spending and that consumer spending depends heavily on income and there is a direct relationship between Consumer spending and income has a marginal propensity to consume 0.519%