Al-Esraa university college journal for social and humanity sciences

In this research, the relative efficiency of commercial bank of Iraq was
measured to select the effective banks that were able to use the available
amount of inputs to achieve bigger outputs, and select the non-effective
banks, In addition, setting new requirements for the non-effective banks to
accomplish to achieve the relative efficiency, by using data envelopment
analysis to financial data for the period (2013-2020).
This research has concludes numerous results and they are, most of
the banks that didn't achieve optimal outputs, as it indicated that the union
bank of Iraq is the bank that achieved the highest relative efficiency (0.926)
for the period (2013-2020) and credit bank of Iraq has achieved the lowest
relative efficiency (0.396) during the research period.
The research has recommended the banks that didn't achieve optimal
relative efficiency to exploit their available resources in better way.

The history of journalism and the aesthetic arts witnessed formal shifts in the
structure of the discourse with the masses in terms of the launch that found itself in
the vicinity of politics and popular protest movements to be a starting point for creating
content and influencing the layers of society, especially societies that suffer from crises due
to the external and political actor who is subject to running the country under ideological
radicalism in order to mislead Collective consciousness and here appeared movements
and theatrical currents opposed to that, and the press found a gateway to expression and
transmission of events and influence as a field means for that history witnessed an ideology
that came as a result of the tools of directed or implicit discourse after the possession of
the capitalist authorities and the power of financing that would create the official and
directed press means, but the problem facing Aesthetic discourse is the hegemony in
making images, sounds, and communication with the recipient. Rather, the dominance
of radical political discourse in the form of artistic and journalistic discourse has become
affected by reinventing itself to be a maker due to authoritarian reaction and cultural
hegemony. Journalistic and artistic professionalism, journalistic work ethics, and theatrical discourse aesthetics find that there is an unintended dependency that has taken hold due
to the submission of public opinion to implicit discourse through propaganda, so that art
and media are looking for themselves in reviving social security and the truthfulness of
information and news that came through the radical medium in terms of the deviation
of opinion, including It is consistent with ideologies directed to serve the agendas of the
press or to create the expressive dimension in theater and art, which now rides the space
of incitement and protest, especially in light of the political hegemony and the political
censor, who began to practice qualitative selfishness after he had acquired the media
machines and made the theatrical discourse a prisoner of itself in a box that might almost
be closed and in In the same context, playing in the form of a theatrical performance
through a dual way works to revive the show as an anti-reactionary social phenomenon
that dominates the minds of societies and a tool in the hands of power. It has become
a priority to rebel against radicalism. Through the contents of the news and programs
aimed at achieving a quality of keeping pace with local and international events and their
reflection in creating new content. It is noted in the discourse of theatrical and journalistic
art, renaissance factors that keep pace with technical development, which made the
media the only tributary in news with information and numbers, and art is the second
tributary in liberating minds from radical domination and replacing them with protest,
as it contributed to feeding societies with information that stimulates public opinion and
develops the spirit of liberation through informational movement, opinion-making The
other opinion is impartial and objective. What constitutes the research problem is the
search for an aesthetic and journalistic method in achieving intellectual opposition against
lies, misleading information, rumors, and psychological warfare that is practiced on Iraqi
society, and a research reading of media and art methods in creating a communication
platform whose goal is to liberate collective opinion from domination and radicalism.

The research aims to identify and diagnose the dimensions of continuous
improvement and the dimensions of achieving strategic success with an indication
of the impact of their relationship in the hotel organizations to the degree of
excellent (Deluxe) in the city of Baghdad, has been formulated the problem of
research several questions focused on the relationship between the variables of
research, and the research was based on a certain hypothesis was subjected The
research included methodology of descriptive analysis, the research included a
segment of senior management in hotel organizations for the excellent degree of
the city of Baghdad, consisting of (80) managers, where they were all retrieved, and
after the use of statistical program ready (SPSS) Several conclusions were reached
including: that there is a statistically significant relationship between the variables
of research (continuous improvement and achieving strategic success) and the
results are identical with the hypothesis and the research also reached a number of
recommendations, the most important of which was: the need to develop practical
programs for continuous improvement with work and emphasize the dissemination
of the concept A culture of continuous improvement.

The investment budget is one of the most important means through which
to create successful institutions with their status and value in providing service
to the community with the highest possible quality, At present, the study of the
investment budget has received great attention in service institutions of different
forms, including universities, due to the impact of these budgets on the impact
of improving the activities within these universities and monitoring In light of
the disasters experienced by the country and the economic and social recession,
especially the University of Fallujah after the implementation of part of the project
of the University of Fallujah (the main site) and the site of the damage caused
by the brutal terrorist events, And in particular the University of Fallujah after
the implementation of part of the project of the University of Fallujah (the main
site) and this site was subjected to significant damage due to the brutal terrorist
events, And the legacy of destruction and backwardness, suffered damage after
it was implemented in part, and will be completed according to the possibility of
the State in the monitoring of amounts in the investment budget to complete its
implementation, this study aims to show the most important roles of the internal
auditor, The study reached conclusions on this relationship, and reached a set of
recommendations that focus on the roles of the internal auditor, the problems of
the budget and the mitigation of the risks surrounding the budget, through the
expected roles of the internal auditor in reducing or limiting them, And paragraphs
at the University of Fallujah Presidency and the Faculty of Management and
Economics, and the Faculty of Law, (60) form.

The current research dealt with the role of organizational culture in
enhancing the requirements of administrative empowerment among workers in
the Directorate of Agriculture of the Holy Karbala Governorate, with knowledge
of the impact of organizational culture in the administrative empowerment of
workers. Where the questionnaire represented the main tool in the research,
(88) questionnaires were distributed to a random sample representing the
research community. Among the most prominent findings of the research is that
there is a positive and strong correlation with statistical significance between the
organizational culture and the requirements of administrative empowerment in
the researched organization. And that the management of the organization pays
great attention to the idea of administrative empowerment of workers, and one
of the most important recommendations is to urge the organization to pay serious
attention to organizational values, customs, beliefs and expectations, as well as
to give workers administrative decentralization and delegate powers to them, as
one team, and independence in behavior because it gives motivation in achieving
administrative empowerment for workers in the organization.

The contract for the sale of real estate under construction is one of the

contracts that have recently appeared in various international legislations, as the
high percentage of the population in Iraq, the lack of space allocated for housing, the
lack of material resources, and the exorbitantly high prices of completed residential
real estate have led to the necessity of finding criminal protection to ensure the
protection of the buyer of the real estate under construction , In addition to the
necessity of regulating this contract in a civil and criminal manner, especially since
the criminal penalty is considered more effective than the civil penalty, whether in
terms of deterrence or in terms of speed in realizing the right.
On the other hand, criminal protection aims to guarantee the rights contained
in all the real estate, as well as reduce the crimes and disputes contained in the
real estate by working to stabilize the situation between the disputants, so it was
necessary to impose penalties that ensure that the right of any of the parties to the
contract is not violated. Real estate is the focus of every country's developmental
policy, as well as it is the source of stability and dealing in behaviors between people
on the one hand, and the source of differences and conflicts on the other hand.

The higher education sector is an important and vital sector that has a
direct impact on the lives of a large segment of society. Therefore, the Ministry of
Higher Education headquarter was chosen to be a field of research. The research
aims to test the mediating role of administrative empowerment in enhancing the
relationship between organizational justice and job satisfaction. In order to reach
accurate results, a sample of (150) employees was selected. The research is based
on four main hypotheses. The SPSS program was adopted within version 24 to
analyze data in the practical side. The research reached a set of conclusions, the
most prominent of which was that administrative empowerment as a mediating
variable has a clear role in enhancing the effect of organizational justice on job
satisfaction of employees. The research presented a number of Recommendations,
the most important of which is that the administrative leaderships must pursuit
to make administrative empowerment one of its priorities as it is related to the
psychological aspect of the organization's employees, who constitute the most
valuable resource in it, which reflects positively on the level of their performance.

The current research aims to monitor the role of artificial intelligence and its
applications in manufacturing the content of digital media, as well as monitoring
the public awareness process and their awareness of the veracity of the content
produced through the applications of artificial intelligence in exchange for the
content produced by the editor. This study was applied in a field manner on an
elected sample of 40 students. University students follow sports news, as the
respondents watched two media models related to the news coverage of the
opening of the Gulf Championship 25 in Iraq, one of which was implemented by
an artificial intelligence program, and the other was implemented by an editor, and
the results indicated that the most prominent fields that were distinguished in the
investment of artificial intelligence applications in the media field Prominently and
correctly are automated chats through websites, social networks, and their desire
to deal with big data, then the feature of recognizing faces of personalities, and
machine translation came in fourth place, and the results showed that organizing the
elements of the credibility of the message produced through artificial intelligence
applications that appeared on The website of the Electronic Sports Cup magazine
was as follows: the accuracy of the classification is in the first order, then followed
by it The objective category, then the separation of truth from opinion, and in the
fourth place is justice and fairness for different points of view, and in the last order
is the quality of wording of the news.

This study aimed to identify the concept of transformational leadership,
its dimensions, and its role in enhancing job performance efficiency in the Iraqi
Ministry of Migration and Displacement. The objective was to raise the ministry's
awareness of the importance of this modern leadership style. The study sought to
demonstrate the positive impact of transformational leadership on the improvement
and development of job performance. Additionally, an action plan was developed
to implement this approach at all stages and levels of management, while educating
direct executive level employees about the significance of following transformational
leadership and the ethical aspects of this leadership style, which will support and
empower them. The sample study consisted of a group of employees working at the
direct executive level at the general headquarters of the Iraqi Ministry of Migration
and Displacement. To meet the study requirements, the researcher prepared an
electronic questionnaire for the selected sample. After examining all the responses,
it was found that only 225 of them could be used for statistical analysis. The statistical
reanalysis of the study yielded the following result: there are statistically significant
differences at a level of a = 0.05 between transformational leadership practices and
the enhancement of job performance efficiency for workers in the Iraqi Ministry
of Migration and Displacement, with a strong correlation coefficient of 0.760. The
dimension of transformational leadership that exhibited the highest correlation
with job performance was the inspirational stimulus, with a correlation coefficient
of 0.736. In conclusion, this study puts forward several recommendations, the most
important of which is the need to actively involve direct executive level employees
in collaboration with the ministry's leaders in setting the annual plan, as well as
short and long-term plans. It is essential to leverage their insights and perspectives
regarding the future of the ministry, the needs of the beneficiary groups, work
requirements, and strategies to achieve the ministry's goals. By integrating the
aforementioned information, significant progress can be made.

The requirements of accounting measurement and disclosure for the
visual production industry in Iraq differ from accounting standards, as accounting
recognition according to local accounting rules requires conditions and events that
differ from those required by international standards, and that the adoption of
international accounting standards leads to the possibility of comparison between
the financial statements of companies and what serves many parties, including
investors In making their investment decisions, the research aims to identify what is
visual production in companies in accounting thought and to identify shortcomings
in measurement and disclosure of treatments in visual production companies under
the local accounting rules and the unified accounting system by comparing it with
the relevant international accounting standards.

Public shareholding companies exploit large commercial projects due to their
ability to collect the funds required for the establishment of these projects, and
this type of company dominated the most important aspect of economic activity in
many countries of the world.
The reason for the ability of this type of company to collect the necessary
funds to carry out large projects is the advantages of the legal system for the
partners, the most important of which is the company capital, which is divided into
low-value and negotiable shares. As for the partner's responsibility in this field, it
is determined according to the shares they own in the company. These advantages
are what prompted the owners of capital to invest their money in this type of
companies, as the decrease in the value of the share makes even the small savers to
invest their money in these companies and build up its capital, and bearing part of
the responsibility makes them feel of kind of security.
From the legal and ethical standpoints, it is permissible to carry out sales and
purchase of shares based on information collected from the financial market or
through information that can be obtained from the company itself. But the problem
that occurs is that this information has been obtained from confidential sources,
and information has only been seen by a few people by virtue of their position or by
virtue of the relationships that these people have, and this will lead to a violation of
the fairness of the financial market. This is a market that undermines confidence in

the stock market and also leads to the reluctance of many people to invite in shares
and thus lower their value, and this will lead to obstruction economic growth.

The impact of exceptional circumstances on the performance of the
execution of obligations in transport contracts is an important topic in the field
of commercial law, this study focuses on analyzing how emergency circumstances
affect the balance of obligations of the parties during the execution of contracts.
the theory of emergency circumstances plays a major role in rebalancing obligations
when unforeseen things happen that make the execution of obligations difficult.
this theory can be applied to all types of contracts that span a period of time,
where the extent of burdensome execution is determined as a result of emergency
circumstances. In the event of an obligation of the parties, any of the contractors
has the right to resort to the application of the theory of contingent circumstances
if, contrary to the common interest of the parties, the fulfillment of the obligation
exceeds the usual limits of the tolerable capacity, the analysis of the impact of
exceptional circumstances on the fulfillment of obligations in transport contracts
is fundamental for achieving justice in the processes of contract formation and
determining rights and obligations under such contingent circumstances. In general,
this study shows the importance of understanding how to apply the theory of
contingent circumstances to achieve balance and fairness in contracts of carriage,
especially when the parties are exposed to unforeseen circumstances that affect
their ability to carry out their obligations normally.

External changes in the organizations environment contributed to the emergence
of contemporary management trends that replaced the old, such as open innovation.
This study aims to shed light on the concept of open innovation in organizations, in an
attempt to confront the absence of addressing the topic at the Arab level, by revealing
the conceptual foundations of the concept and its origins, and the most important
intellectual contents, model and strategies. The study adopted the non-interactive
qualitative approach, through content analysis, by adopting the idea unit as a tool. A
set of conclusions and proposals was reached. One of the most important conclusions
is that the concept of open innovation is one of the most important outcomes of the
rapid environmental changes associated with technology and knowledge. One of the
most important proposals is that organizations must work hard to switch from old
administrative approaches, such as closed creativity to open creativity, in order to
achieve alignment with the new environment data and achieve superior success.

Just looking at any war going on between the conflicting Parties immediately
comes to mind that these wars must eventually lead to crimes that may be committed
by non- combatants, for example after the outbreak of war, which usually produces
chaos which leads as a result to the emergence of many crimes, first of all are the
crimes of rape, crimes of torture, crimes of enslavement, the last of which is forces
displacement. There are many evidences of these cases, including what Iraq went
through after the US invasion in 2003 with help of many countries that were led
without thinking behind the United States of America that is trying hard control
over the United Nations and its organs, including the UN Security Council, which
has become a puppet that the United States moves as it pleases, likewise , in the
recent past, we looked at what happened to Ukraine at the hands of the Soviet
Union, how this country was invaded and its people violated, and how the results
of these wars were crimes against humanity. These crimes can never be justified
by any pretext or any argument, whatever the reasons for it, because as a result,
it is the injustice of man for his fellow man, especially since human life, dignity
and security were among the most important demands sought by countries and
international organizations concerned with the subject, in addition to striving to
form an international judicial body concerned with prosecuting war criminals and
prosecuting them wherever they are.

This study dealt with understanding laws and procedures: This study includes
understanding the laws in force in the legal system of your country, in addition
to the procedures used in the interrogation stage of the accused. You should
review the relevant laws and judicial rulings related to the rights of the accused,
and determine the legality, as this study includes identifying the legitimate legal
measures that can be taken during the interrogation of the accused. This includes
knowing the rights guaranteed to the accused, such as the right to silence and
the right to access a lawyer. The restrictions and conditions that can be applied
to the accused's interrogation must be taken into account, and his rights must
be respected, as well as the invalidity of the accused's interrogation. This study
focuses on identifying the possible reasons for the invalidity of the accused's
interrogation. This could include violating the rights of the accused, such as torture,
ill-treatment, or unlawful interrogation. Knowledge of the legal grounds that can
lead to the annulment of confessions or evidence obtained through illegal means,
as well as training and awareness The persons involved in the interrogation, such

as policemen, investigators and prosecutors, must be aware of the laws and legal

procedures related to the interrogation.

The Islamic nation experienced through many divisions as a result of
disagreement over the issue of the Imamate, which was the first political problem
in which Muslims disagreed. Ibadhiyah, like other groups, have played a role in
these differences, through the views adopted on the Imamate and conditions, has
contributed to the enrichment of Ibadism in Islamic philosophy has gathered to the
views of jurisprudence and verbal clear positions and fixed principles in politics,
among Muslims, and since the Ibadhiyah did not study their views. Although Ibadhiyah
Differences with other Islamic Groups on Several Issues, but Its Possessed Moderate
Position, Which it Was and Still the Reason for Its Survival and Its Emergence as a
Moderate Islamic group, and Made It Last from the First Court to the present day.

The use of multinational corporations is not limited to states, ie to persons
under public law, but extends to persons and individuals under private law. The
expansion of the activity of these companies and their entry into various fields of
economic life was accompanied by many legal problems. This raised the problem
of determining the law applicable to contracts concluded by these companies.
Multinational companies have entered into corporate contracts to implement
economic, social, and legal development projects for companies and companies
and the nationality of these companies.

This study tackles the role of nanotechnology in criminal evidence. In this
context, the study is divided into two parts: The first one is entitled "The theoretical
framework of Criminal Evidence", which examines the evidence and its importance

in the criminal field as it also discusses the traditional and scientific criminal proofs.

The second part of the study is entitled "The Legal Nature of Nanotechnology
in Criminal Evidence," in which it discusses nanotechnology, its concept and
contribution to the criminal field in general and in the process of evidence in
particular, Furthermore, it studies and analyzes the legality use of nanotechnology
in criminal evidence and the role of criminal judge regarding the evidence derived

from nanotechnology.

The study concluded several conclusions and recommendations, the most
important is to highlight the nanotechnology because of its
scientific additions in all fields, including the criminal field, by intensifying
researches and studies as well as trying to introduce this technique in the field of
investigation and reasoning in the criminal field.

This paper tries to have a close look on Geostrategic Significance of the naval
straits and their relationship with energy. The Strait of Hormuz was chosen in this
study as an example since it represents the focal point of conflicts, starting from the
fact that straits in general embody the most significant outlets of global navigation
and trade Straits have many advantages. As straits cut distances short between
energy exporters and importers, they help reduce the cost on beneficiaries. Besides,
they are important sources of income for the countries overlooking the straits or
having sovereignty on them or part thereof.
As such, the Strait of Hormuz is considered as one of the most important
straits today. Its significance lies in the fact that it is a pioneering outlet. Further,
it is the only one optimal and vital passage for energy carriers. It plays an active
role in global political interactions and conflicts. Moreover, it shapes the status of
global energy supplies as this case has been clearly visible very recently. Serious
security threats were felt in the financial proceeds of both exporting and importing
countries.

This paper tries to have a close look on Geostrategic Significance of the naval
straits and their relationship with energy. The Strait of Hormuz was chosen in this
study as an example since it represents the focal point of conflicts, starting from the
fact that straits in general embody the most significant outlets of global navigation
and trade Straits have many advantages. As straits cut distances short between
energy exporters and importers, they help reduce the cost on beneficiaries. Besides,
they are important sources of income for the countries overlooking the straits or
having sovereignty on them or part thereof.
As such, the Strait of Hormuz is considered as one of the most important
straits today. Its significance lies in the fact that it is a pioneering outlet. Further,
it is the only one optimal and vital passage for energy carriers. It plays an active
role in global political interactions and conflicts. Moreover, it shapes the status of

global energy supplies as this case has been clearly visible very recently. Serious
security threats were felt in the financial proceeds of both exporting and importing
countries.

After the development of the methods of committing a criminal crime
due to the technological and scientific boom that the world has witnessed, the
judicial control procedures taken by the concerned authorities have often become
insufficient on their own to discover the crime and then prove it before the
criminal judge. Therefore, the role of the expert and the experience he provides
is highlighted, especially medical expertise, to facilitate the task of the trial court
in proving the crime and imposing punishment on the perpetrator. This has made
experience the focus of attention in comparative criminal legislation, so that it is an
important means of reshaping the conviction of the criminal judge on the issue of
attributing the crime to the person accused of it or acquitting him of committing it.

The Iraqi legislator clarified how to hold a judge disciplinary accountable in
Judicial Organization Law No. 160 of 1979< and considered violations committed
by a judge of the duties entrusted to him as an error that entails disciplinary
responsibility under Article (7) of the aforementioned law especially since the job
of the judiciary requires that the person who assumes it meet certain specifications.
Because it relates to a very important issue< which is justice< and thus the judge
must be far removed from the circle of actions that harm the dignity of the judiciary
and maintain the prestige of the judiciary. Thus< those in charge of this job are not
immune from disciplinary accountability because the judge is a human being and
must suffer from errors and omissions in applying the law as he is the spokesman
for the people and thus distinguishes himself from the rest of the state employees.
It is beyond doubt that the disciplinary punishment does not aim to insult the
judge's person< but rather It aims to correct the behavior of the offending judge and
ensure the regular and continuous operation of the facility.

E-Wallets have emerged as a prominent subject in scholarly literature
and various research fields, yet there is a lack of focus on the crucial factors
affecting their adoption, particularly among college students at an individual
level. Additionally, only a handful of researchers have examined the concepts
related to e-wallets in specific contexts. This study aims to integrate and
validate the TAM and TRA theo ries that elucidate the benefits of E-wallet
adoption in Iraq while addressing the key factors influencing E-Wallet
adoption among college students in the Kurdistan Region of Iraq.A
quantitative methodology is employed in this study to assess its hypotheses
and gain a deeper understanding of potential relationships among different
factors. The T-test, Reliability, Correlation, and Frequency analyses are
conducted using the SPSS-structured analysis. The findings indicate that
Perceived Usefulness, Perceived Ease of Use, and Subjective Norms
significantly affect E-Wallet adoption, while attitudes were not supported
due to their lack of impact. These factors are the primary drivers of students'
willingness to adopt e-wallets.The conceptual framework presented in this
paper enhances the application of TAM and TRA, potentially providing
scholars and practitioners with valuable insights for future empirical research.