Tikrit Journal of Administrative and Economic Sciences

The research aims to give a digital picture with an accounting indication of the dangers of the phenomenon of drugs trade and abuse in Salah al-Din Governorate as a field for a case study for three years (2017-2019). In view of the growth and spread of this phenomenon in recent times, as despite the few cases that were monitored by the responsible security authorities. In the governorate compared to other Iraqi governorates, especially Baghdad and Basra. However, the increase in the size and spread of the drug phenomenon doubly year after year calls for the development of a numerical translation according to accounting financial measures that contribute to building a better and broader awareness for decision-makers in the province to limit and eliminate it, and the research concluded that. The phenomenon of drug abuse and trade is present at very simple levels within the governorate and varies according to the districts affiliated to it. At the governorate level, it was found that there are large sums that burden the governorate’s budget, resulting from the drug phenomenon, and that these sums increased in imaginary proportions from 2017 to 2019. Where the rate of increase is close to 500%, and the greatest danger if we know that these numbers represent statistics for individuals who have actually been arrested, let alone people who have not been arrested yet, and drug quantities that were not monitored.

The research aims to test the impact of the adoption of international financial reporting standards (IFRS) in the relationship between financial efficiency and financial fragility in the Iraqi banking sector, in light of periods of financial crises. In a way that contributes to managing, these crises by standing on the help foundations that reduce the effects of those crises represented in reduce financial fragility. The research sample has been identified in 20 private commercial banks listed on the Iraq Stock Exchange, for the period (2013-2018), the period (2014-2016) has been identified as a period of financial crisis given the conditions that Iraq has gone through. Two indicators were identified to measure financial fragility. They are; first indicator (Z-score) in agreement with the study (Ashraf et al., 2016), and the second indicator (Hedge, Speculative, and Ponzi) in agreement with the study (Torres Filho et al., 2017). The financial efficiency has been measured Using Data Envelopment Analysis (DEA). While the role of (IFRS) was represented by the extent to which adopt the research sample banks for these standards. The research reached a set of results, the most important of them, high financial efficiency affects in reduce levels of financial fragility, and this effect is constrained and reduced in light of the adoption of IFRS, and that this restriction of influence appears more clearly during the crisis period. While it does not appear within the periods before and after the financial crisis.

The research aims to show the effects of the financial crisis on the trends of earning management through the exploratory study in the Iraqi environment. Discussed the practical aspect of the concept of the financial crisis and clarify its most important characteristics. As well as the earning management and its causes and then to identify the problems facing the financial crisis. Designed a questionnaire and analyzed statistically for the purpose of reaching the goal of research and proving its hypotheses. Concluded the research to have an impact on the effects of the financial crisis in the directions of earning management, and it was found that this effect is positive, in terms of the stability of the profit distribution policy for the development of profits and maximize the investor's confidence in the performance of the company and the efficiency of management.

The research aims to find out the impact of financial crises on the accounting conservatism in financial reports published industrial companies listed on the Iraqi Stock Exchange, The research sample consisted of three industrial companies for the period 2012-2018, and the researchers determined the period of the country's financial crises from 2014 to 2016, and many important conclusions were reached, There is a positive relationship between financial crises and the accounting conservatism policy, as financial crises lead to an increased use of the accounting conservatism policy in financial reports published by industrial companies, Industrial companies are more restrictive and keen during the period of financial crises and their effects on subsequent periods in achieving the goal of continuing in the market, Therefore you are more inclined to adopt the accounting policies, including the accounting conservatism policy in terms of recognizing the expected losses and avoiding recognizing the expected profits or revenues, The recommendations of the research came to the need for the Iraqi industrial companies to adhere to the accounting conservatism policy when preparing financial reports, especially since the effects of the financial crises have not ended yet.

The research aims to know the advantages of the global financial crisis, And to devise the enhancements it provides to corporate governance, highlight the need for its application, expand the scope of work of its mechanisms, with the positive restrictions it imposes, and remedy its negative status in the future. Among the most important conclusions of the research, that highlights the external and internal determinants of corporate governance. And that financial crises are mostly caused by administrative and accounting corruption in general and financial in particular, Because corruption in accounting is due to an important reason which is the role of the auditor and confirming the validity of the financial data and what it contains of accounting information that differs from the real reality and the wrong application, and he mentioned in his recommendations this governance helps good companies to attract investments, whether they are foreign or local, and also helps in reducing From financial corruption and control, in addition to producing information on high-quality companies of interest to all stakeholders.

The research aims to clarify the relationship of mutual influence between the global financial crisis and fair value accounting, by reviewing and analyzing some accounting studies interested in the causes of the emergence of financial crises and their drivers and the fact that they are related to fair value accounting trends. And to discuss the criticisms that affected fair value accounting as being the cause of financial crises, and has reached searching to a set of conclusions, perhaps the most important of them. Was not the fair value accounting that caused the global financial crises but rather a positive and important impact in revealing the global financial crises that were concealed by principles accounting accrual and historical cost measures. So fair value accounting can play an active role in managing financial crises, by revealing the true causes of these crises, and highlighting the relativity of the fairness of the accounting number disclosed.

The research aims to show accounting trends to reveal the relationship between the shadow economy and taxes in Iraq. The deductive descriptive approach was used to analyze this relationship from an accounting point of view. Where the research concluded that the relationship between the shadow economy and taxes is that the high rates of taxation are pushed to increase the phenomenon of the shadow economy, which results in those charged with finding legal or illegal alternatives to tax evasion for their activities, whether legitimate or illegal, as well as in the case of a high rate The shadow economy, so that tax evasion increases and thus leads to a negative role in achieving the revenues necessary to finance the state budget. In addition to applying governance methods, enacting the necessary laws and legislations, supporting auditing and auditing bodies, applying international accounting and auditing standards, and spreading awareness among taxpayers, helps in uncovering shadow economic activities, which reduces tax evasion operations, the research reached the need to apply governance mechanisms and international accounting and auditing standards For the auditing and auditing bodies in developing countries, this will be reflected positively in achieving the revenues necessary to finance the public budget and ensure the application of the quality of accounting work that must be applied to all sectors

With the decline in oil prices and the negative impact on the Iraqi national economy, there is an urgent need to strengthen the revenue aspect of the state budget structure by activating the collection of non-oil revenues, the ground extrapolation indicates a clear decrease in the relative importance of those revenues. Fees, taxes, service income, ... In the general budget is the result of the weakness and deficiencies associated with the collection of revenues or what we might call hidden revenues or hidden income that has become common in the shadow economy (the hidden economy) as well as the widespread phenomenon of corruption associated with the collection of fees or fines and the corruption in the inability To update the legislative system of laws that have become unresponsive to the requirements of the environment.
The research aims to diagnose (hidden revenues) as a concept, structure and justifications for its birth in the light of corruption as a phenomenon and to delve into the concept of zero corruption as a new concept, a pragmatic methodology that simulates the reality of the Iraqi environment and its objectives to remove corruption radically by referring to one of its secretions (revenues) Hidden) with realistic strategic requirements that are effective in line with local and international anti-corruption initiatives as well as adopting a method available in the local environment based on the requirements of its application, the spatial information system (SIS) in activating revenue collection in one of the most important The formations of the service sector in the Iraqi environment, namely The Secretariat of Baghdad to support the Iraqi national economy by providing the necessary real revenues.
The research came out with a number of conclusions, the most prominent of which are hidden or hidden revenues can be remedied using the concept of zero corruption, which is the cornerstone of reducing corruption in the Iraqi environment, which is an essential supporter of the national economy in the field of activating revenue collection, especially in the Iraqi environment. High causes of corruption can be removed through the use of modern technology in several areas, especially between the service provider and its recipients, as the use of technology will lead to transparency in the delivery of government services through pre-prepared strategic visions, including the SIS system

Researches are busy recently inside the literature of the global scientific research in keep up with green chain applying ,you see some of that researches focus on green production and some other focus on green marketing and other are focus on green accounting thus everyone's are concerned with the interconnectedness of that chain , and Today's world interested by achieving that chain that are carried out by integration between internal environment and external environment, green environment should contain inside it companies that doing green activities also, it is not reasonable that the environment to be green and the activities who those companies are practiced is violated for that environment, in the near Yesterday it was who pollutes is pay but today there is no place for the polluted, When the companies are practice green activities that mean integrating of its internal functions to unite with its external environment and the practice of the companies for green activities is an evidence that all of its internal tasks are colored with that color also.
Accounting is one of the most important tasks, which practiced in side those companies, the accounting is a social science affects and affected the surrounding environment, when the environment is green the required from the accounting to be its products green also with its two sides accounting and auditing, hence the importance of research. The research seeks to achieve a number of goals , the most important of them indicate how to serve the green chain by the way of the integration between environmental accounting and environmental auditing, at last the research reached both to group of conclusions from it ( the environmental accounting and the environmental auditing are tools to achieving the green chain). The research concluded with a package or a set of recommendations aimed at how to integration between environmental accounting and environmental auditing in the service of the green chain.

This research aims to clarify the role of internal control frameworks by focusing on the enterprise risk management framework (ERM) in reducing the risks that face the activities. Therefore, the research focuses on the components of the ERM framework and the extent of the commitment of auditors and management according to its goals for achieving the effective management of potential risks. A designed questionnaire was distributed to the research sample electronically, and the research hypotheses were also tested in the proposed research model by the implementing SPSS 25 to find the correlation and regression analyzes. The researchers conclude that a correlation, positive and significant impact, between the professional commitment with the ERM framework and the growing ability of banks to face the financial crises. The researchers also recommend to the need to focus on strengthening professional commitment to control frameworks in general and in relation to risk management to face banking crises in particular.

The research aims to identify the role of sustainability accounting and the information provided by its periodic reports in environmental performance assessment. The sustainability accounting is an important means used in the production of information that covers the economic, social and environmental dimensions of sustainable performance. In order to achieve the goal of the research, Nineveh Health Department is selected as a field of study for the nature of the services it provides, which have a clear impact on the environment, it needs to constantly evaluate this performance to reach a healthy and sustainable environment.
Through the applied study, the environmental performance of the Department was reviewed to identify its sustainable environmental contributions and identify the most important obstacles facing this performance, in addition to proposing template reports guided by sustainability accounting standards to be use by the administration in evaluating its environmental performance. The research concludes several findings, including the possibility of using sustainability accounting reports in the environmental performance assessment of the Nineveh Health Department, and that the department's management lacks that information, which caused a defect in this aspect in terms of increasing the percentage of burning waste and neglecting a large part of the environmental financial allocations.

The research dealt with the concept of unification and international harmonization and the differences, explaining the role of international accounting standards in achieving harmonization and unification in the professional field, explaining the reasons behind the occurrence of financial crises by focusing on the mortgage crisis in 2008 and the subsequent attack on the accounting profession and professional bodies and accusations as a result of creative accounting practices and treatments And the measures taken by international organizations and the amendments made to the international accounting standards to get out of the financial, economic and professional crisis, and the research dealt with the international financial reporting standard (the standard of values The Fair), (IFRS13) as a model for amendments to international standards and the orientation towards standardization for accounting treatments in the aspects of measurement, disclosure and comparison, and the research reached a number of conclusions and recommendations, the most important of which are: International Accounting Standards and Financial Reporting Standards work to achieve the goals that standardization works in achieving its multiple levels and works to Achieving compatibility and complementarity in achieving the goals of the profession and working to reduce the differences in accounting treatments and maintain flexibility with a level that guarantees space for accounting intellectual creativity and reduces the gap of accusation of rigidity. International Financial Reporting Standard No. 13 represents one of the trends of international professional bodies towards unification and harmonization as a result of the financial crises that rocked the global economy. Either the most important recommendations: The authorities responsible for the accounting profession in Iraq should study the impact of the application of international accounting standards on achieving compatibility in treatments through an inductive study of the application trends in light of the agreements concluded with the World Bank and other relevant authorities.

This paper aims to clarify the concept of financial corruption, its causes and manifestations in Iraq, clarify the concept of international accounting standards (IAS), their main important types and the reasons for their emergence and development in addition to the importance of their adoption, in addition to identifying the strengths, weaknesses, opportunities and threats facing the judicial and financial authority in Iraq if it adopts the IAS. So the researchers in this paper use the most important scientific references-academic and professional-specialized in accounting standards, international supervision, and discreet websites to determine the most important ways to adopt standards that reduce the phenomenon of financial corruption. The researchers conclude several results that would increase the effectiveness and efficiency of using IAS in Iraq, as the legal and legislative context of the country can negatively affect the procedures for adopting IAS due to the slowness of these legislations, their poor response to changes and their subjection to conflicts and political tensions, The researchers recommend to the need to reduce the diversity in accounting treatments by setting a standard treatment by adopting appropriate IAS to the Iraqi environment in addition to enhance the level of disclosure and transparency in the presentation of financial statements in order to disable creative accounting mechanisms and reduce financial corruption through enacting laws and appropriate legislation with the Iraqi environment.

The high costs of products are among the most prominent crises experienced by companies at the present time, as companies were following traditional strategies such as cost accounting strategies, administrative strategies, operations research strategies, industrial engineering, etc., and these strategies in light of developments and rapid changes have become useless because they focus on cost Without focusing on quality on the one hand, and as a result of changing the composition of cost elements thanks to automation on the other hand, therefore, the cost management in these companies had to adopt modern strategies that keep pace with the changes taking place and focus on the two dimensions together, M Modern cost management strategies are cost-based system activity and reverse flow and production time and cost targets and continuous improvement and value engineering analysis and quality management and comprehensive analysis of the product life cycle costs..
The research dealt with the appropriate strategies for managing cost and resolving the rise in it with the aim of reducing through a presentation of the role that these strategies play in enabling the company to control cost and quality and adopt rational decisions. Managing their costs because cost management in business companies means the ability to keep abreast of changes taking place, whether at the level of internal changes in production systems or external changes in competition and the storming of markets and multinational companies, as modern strategies To manage cost, it is concerned with the two dimensions (cost and quality) and work to balance between these two dimensions because focusing on the reduction sometimes leads to neglecting quality and vice versa by focusing on quality leads to an increase in the costs borne by the company.

Governance is the system through which companies are managed and controlled in their business, and thus the ability to control all the activities and decisions of senior management. As for the hidden economy, it represents a group of activities carried out by individuals or institutions in an economy. These activities benefit from the services that It is provided by the state, and in return evades some or all of its entitlements for various reasons. The research stems from the hypothesis that there is a significant moral relationship between the application of governance mechanisms and the reduction of hidden economy practices. As for the research problem, it can be determined by answering the following question. Reducing the effects of hidden economy practices through the application of governance mechanisms in the local environment. The research has reached many conclusions, the most important of which is the element of transparency, one of the main principles and important for the application of governance. Transparency in our local environment represents the gateway to obtaining information that is shared at the time Appropriateness and enforceability is essential for all areas. As for the most important recommendations of the research, it was working on studying and analyzing any deviation from standards and controls. Objectivity by the state to organize economic activities in order to control the implications of the hidden economy on the local environment.

The research aimed to clarify the contents of the capabilities crisis in the organizations operating in the Iraqi environment after noting the clear decline in all political, economic, legal, and even social sectors, the research was based on achieving this based on what realistic philosophy provides and the inductive approach derived from it to root the problems by tracing theorizing and intellectual propositions to find an inductive solution, the hypothetical argument was used between the ability provided by the theory of red queens to motivate organizations to learn and development on the one hand and the knowledge theory and the mechanisms it provides for cognitive building that contribute in transforming the possessions of organizations from tacit knowledge to dynamic capabilities that achieve growth in all economic, political, legal and social sectors, which is the most important. The research concluded that achieving the philosophical combination in the management of organizations between the two theories would contribute to capabilities building and the succession of crises.

Crisis management strategies are an important topic in the fields of business administration and the focus of their attention in the contemporary time. The research aimed to reveal the reality of crisis management strategies and the importance of their availability in Tikrit University through a research community that represents the university teaching card based on the analytical approach, A non-random (intentional) sample of 63 individuals was chosen, Research hypotheses were tested using the statistical program (SPSS Ver. 23) and the AMOS Ver. 20 program, and the research reached a set of results, the most important of which was the availability of crisis management strategies at a university Tikrit was reflected through the answers of the research sample, and accordingly the research recommended increasing interest in these strategies by university administration to gain access to or occupy advanced positions among Iraqi universities.

Any bank relies heavily on other banks to provide the liquidity it needs through financial transactions between banks, and these financial transactions are links to financial networks, but these financial transactions may be a reason to facilitate the transmission of both financial shocks and financial crises when they occur.
The global financial crisis (the American mortgage crisis) is a model that led to the fall of a large number of giant banks, including the Lehman Brothers Bank, and through direct (financial relations) ties between banks within the same country through financial networks in the interbank market led Until the bank crisis (Lehman Brothers) affects all banks within the United States of America and seven banks were selected as a research sample that was studied for the period 2005 - mid 2008 using the correlation model (legal correlation), and it was concluded that these ties (financial relations) in a market Between American banks through the network Financial services helped spread the bank crisis (Lehman Brothers), therefore it is necessary to set limits for the transactions of banks among themselves through financial networks, as well as limits in providing liquidity between banks in such a market (inter-bank market), i.e. making financial networks as a strategy To manage financial crises

The research aims to explain the role of strategic planning in crisis management, clarify the concepts of strategy and strategic planning and how to establish crisis management methods within the organization, and explain the role of strategic planning in strengthening the crisis management process for the organization at the level of a number of colleges at the University of Duhok focusing on a problem that can be identified for a number of questions One of the most important was "Is there a clear perception among the colleges in the research sample of the concept of strategic planning and crisis management?" To answer the research questions, major hypotheses have been formulated, which were inspected by the fact that there is a correlation and influence between strategic planning and crisis management within the same study, which was tested within the field side on the same side of the teaching staff at the University of Dohuk and through the use of a number of statistical means for the data collected by questionnaire, which It was distributed to a number of teachers in the research colleges, and by (45) forms, many conclusions were reached, the most important of which is that strategic planning has a significant and noticeable role on how to manage crises that can confront organizations in general and For his university in particular.

The aim of the research is to know the effect between the dimensions of the crisis management strategy and organizational performance by determining its dimensions in the research sample companies, the study concluded that there is a direct impact relationship between crisis management strategies on organizational performance in all study samples and the ratios were very high for all samples and this indicates The strategies of crisis management directly affect the organizational performance of the researched companies. The study recommended the need for the management of the researched companies to raise their degree of expertise in the use of modern crisis management strategies with the knowledge gained from training programs in order to form an Coordination of work with efficiency and effectiveness in the face of crises that can be repeated from time to time.

The research aimed to investigate the impact of organizational rotation practices in skills soft development of workers (crisis management). To achieve this research was conducted on a random sample of (42) employees in the State Company for Foodstuff Trading in Thi-Qar. The statistical package for social sciences (SPSS) was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and The research results showed there is significant impact to organizational rotation practices in soft skills development (crisis management) in the company of the research sample.

The issue of transporting containers through commercial ships is a very important topic that leads most headlines in administrative magazines in most universities and countries of common interest, such as the Arab Gulf countries, including Iraq, East Asian countries, America, and other countries that surround water, seas, and beaches, and because of which they are active in the areas of import and export Thanks to her, she possesses many types of goods that are transported in many types of containers (the subject of research), the most famous of which are oil, gas, other liquid goods, solid and dates, as well as livestock and animals, as used in circus games and used for display in Zoos) for their severity, rarity and high prices
Worldwide, many conferences were repeated and devoted to counting and comparing all activities related to the maritime transport of containers in many ports, such as the Louisiana University conference in the United States of America, which will be mentioned in one of the current research areas, which discusses many axes of analysis and study of what disappears in the depths of the sea in order to prepare To confront it and what appears on the surface at different times in this highly active marine sector that is affected by different circumstances between nature, politics, geography, economics and the like to try out the appropriate scenarios and ideas and listen to the opinion of every interested person who follows international reports y T related to these containers are to make use of any information on this subject, secrets and risks and crises.
This effort was divided into five sections, where the first topic relates to methodological aspects and the second is concerned with the presentation of related problems as well as the definition of simulation and its models considering that Iraqi ports in Basra lack such a technique to facilitate the flow of ships related to the location of the research and the third is concerned with containers and their advantages and problems and future horizons for them in Iraq The fourth is a review of the algorithm for entering and exiting ships to Iraqi ports in Basra, which is unique to the current research. The research reached several conclusions and recommendations. The researcher hopes from those interested in this approach, especially for those who are trained and trained in workshops in the ports of Basra, which there is no other in Iraq for the purpose of benefiting from them in solving some crises that we hope will not hinder its work and hinder its global performance, and then preserve its reputation, luster and custom. During the periods in which the maritime transport sector in Iraq flourished in the past eras before the three wars Iraq fought with its neighbors (Iran, Kuwait, and Saudi Arabia.

Current study aimed to identifying the relationships and direct and indirect effects of the quality of output of management information systems on crisis management strategies, through the analysis of the relationship and effect between these variables.
The study provided a briefing theory to Dimensions and Variables of the study, as well as identify the nature of the relationship and effect between the variables of the study, the problem of the study focused on the extent of adoption of the quality output of management information systems in making the right strategy for crisis management, and availability characteristics that make systems management information in the organization of high quality, as well as the possibility to identify the role of management information system in.The study relied on a set of the main and branch hypotheses, which shows the significance of correlation relationships and Effects among the dimensions of the quality of management information systems and strategies for crisis management on the second hand, at the organization examined, the purpose of applying This study in the field and testing its hypotheses has chosen General Company for the manufacture of fertilizer the northern region- Baiji, specifically managers, working in the organization researched.
In order to answer the Questions of research which is:
1. Is the organization management keep respect the quality of information, when dealing with crisis that face it?
2. What is the nature of relationship and effect between the quality of output of management information systems on crisis management strategies?
The study has adopted a hypothetical model reflects the logical relationships between the variables of the study counted dimensions of the quality of output of management information systems as independent variable affect the strategies of crisis management as dependent variable. The questionnaire form was used as the main tool to collect data on the field study, hypotheses of study was tested using a statistical methods suitable for analysis, was reached on a set of conclusions is that the most important on management information system adopted in the organization examined has a significance correlation and effect on crisis management strategies on the one hand. The study concluded a set of recommendations and proposals of the organization researched.

The research focused on how to diagnose the reality of financial crises in educational organizations, and the research aims to identify the most important, most consistent and influencing factors for crisis management in the organizations in question, the research is based on the hypothesis that: The organizations in question have an appropriate level in diagnosing crisis management for the educational period, The results of the analysis revealed that the answers of the individuals to the sample of the research about the paragraphs of the questionnaire, the agreement, and with a different and acceptable percentage. The research may recommend that it is necessary for the management of those organizations under consideration to enhance awareness of the concepts of diminishing the crises adopted by the research for both employees for the purpose of achieving the goal and achieving the benefit of adopting this concept.

This research came as an attempt to determine the attitudes of the individuals towards the availability of the crisis management system in its various stages (individually, combined) in Ibn Al-Atheer public Hospital in the city of Mosul. The aim is to determine the readiness of the hospital in dealing with potential crises. The current research seeks to help both the managers and individuals in the hospital to monitor and follow up on crises and appropriate preparation for them and to identify their effects in a way which enables managers and individuals to diagnose problems and find the necessary solutions and ways to address them or adapt to them. Hence, the purpose of research is to provide theoretical frameworks to the hospital about the stages of crisis management. To achieve this goal, the current research relied on descriptive and analytical approaches and data collected through the questionnaire, which was distributed to (47) individuals sample. The research reached a set of conclusions, among them it was confirmed that most of the respondents ’answers agree that there is a crisis management system in Ibn Al-Atheer Hospital in the city of Mosul, and there is agreement on the sub-variables at each stage of this system, and in its five stages, which indicates the integrated perspective of management Crises. According to this, a number of recommendations were presented which consistent with those conclusions.

The aim of the study measure and analyze the correlations and impact between the Strategic Mindset (the independent variable) and crisis management (the dependent variable). Problem this study was to determine the nature of the relationship between the Strategic Mindset and crisis management in the researched organization. A sample was taken, which included a group of teachers at the Al-Furat Al-Awsat Technical University. The questionnaire was used as a main tool to collect study data, and a number of statistical measures were used to analyze study variables and test hypotheses, and after conducting the process of analysis of study data and hypotheses, a number of conclusions were reached, most notably the Strategic Mindset leads to awareness in the business environment in a way that enables the institution to obtain Visions of the current operations, anticipating the future and designing the necessary strategies to improve crisis management. A set of recommendations was built on the conclusions, the important of which is the need to use specialists to establish workshops and courses to strengthen the mechanisms and strategic plans that it would support decision makers in the researched organization in monitoring and measuring problems and finding solutions to crises.

The current research seeks to measure my position in the cellular manufacturing system and to ensure the availability of its elements in relation to the two main variables of the first research is the cellular manufacturing system by achieving a decrease in (initialization time, cost of quality, requirements for cell tools, and inefficient handling). The pivotal structures of the cellular manufacturing system to address the scarcity crisis in the resources of the environment, and what are the goals and benefits that will be reflected on the factory if applied? Assuming that the cellular manufacturing system does not achieve the maximum benefit and generative generosity and addresses the scarcity crisis and achieves abundance in the environment that works with Here is the factory.The research assumes that the environmental savings and tender are achieved in the case of adopting cellular technology in manufacturing on the assumption that this system achieves the maximum benefit from resources at the cell level without wasting resources. 314 employees in various administrative levels were surveyed in the ready-to-wear factory in Mosul out of 1225 employees in the entire lab and in order to apply the variables and dimensions addressed by the research and reach the specific goals by relying on the descriptive analytical approach by analyzing studies that dealt with subject variables and analyzing and describing their implications and testing them Practically and also with more analysis and characterization to reach the most important conclusions, which is that the cellular manufacturing system and the design of work on the basis of cells will lead to environmental savings in the factory by 0.94 according to the respondents confirm in the researched.

The current research sought to measure the role of solid waste management in reducing environmental pollution. The research problem was identified by increasing the levels of environmental pollution in the city of Mosul resulting from different sources of waste. In order to address this problem, the hypothesis was adopted that the effective management of solid waste generated from various sources contribute to reducing environmental pollution to the lowest possible level. The questionnaire was used as a primary tool for collecting research data and information, the research was based on a set of conclusions, the most important of which is that the stages of solid waste management have a great relationship and influence in reducing the problem of environmental pollution. The research suggested activating solid waste management and using strategies to eliminate or treat waste in ways that Lead to the utilization of various types of waste and reduce damage to the environment.

The research aims to show the factors affecting the financial performance represented in the return on assets for a sample of the industrial companies listed on the Iraq Stock Exchange during the period (2010-2017). The study community included the (11) industrial companies after excluding the other companies due to the lack of financial statements for these companies. The analytical statistical approach was adopted in the analysis of financial statements, which It was represented in descriptive analysis and multiple regression analysis using the SPSS program, where it was relied upon to extract tables and graphs, where the research found a statistically significant effect in the opposite direction of both the exchange rate, investment of fixed assets, the company’s age in financial performance in where such The total external debt was significantly affected by a direct trend in financial performance, in addition to the effects of other variables, so we find that both the interest rate, the general budget, and the circulation ratio have an unimportant opposite effect, while we find that all of the inflation, gross domestic product, balance of payments are volume The company, the ratio of indebtedness, the productivity of the company has a non-moral, direct effect, as the study showed by using Step Weiss analysis that both the exchange rate, the total external debt, the age of the company And the investment of fixed assets is the most influential in the financial performance of industrial companies listed in the Iraq Stock Exchange, and the research recommended that the existing administration must take decisions related to financial performance taking into account these factors represented in each of the qualitative variables, and work to find points of imbalance in them And address them, and economic variables to adapt to and try to put walls to protect from them.

The transformational leadership pattern considers an important variable in administrative and organizational thought, especially in the field of leadership, which importance has started to increase. In view of the rapid and enormous transformations and multiple crises that the world is witnessing today in various fields and at all local, regional and global levels. That led to create more pressure, crises and conflicts that hinder progress many organizations. These organizations should stand with full force and imperative to confront them, be able to manage unexpected things imposed on them. In order to stand up and develop to live a state of dynamism and keep pace with rapid developments currently became the accelerating change and complexity the most important qualities for organizations in current century.
In this regard, this study pointed the problem by raising two research questions as following:
1. Does the researched organization have a clear perceived of the concept of transformational leadership and crisis management?
2. Does the researched organization have a clear vision of how to face the crisis?
To answer the research questions above, and to measure the correlation and influence between the twovariablesin this studie, a number of statistical methods were used for data collected by the questionnaire. The research is tested at the University of Mosul. A sample of administrative leaders were selected of various scientific, medical colleges at the University of Mosul, and the questionnaire was distributed at a rate of (40) questionnaire forms.
The research seeks to achieve a set of objectives as follows:
1. Definition the concept of transformational leadership and explaining its various dimensions and characteristics as a modern management concept.
2. Defining the concept of crisis management, its stages, dealing with it, and steps for dealing with it.
3. Explaining the role of transformational leadership in crisis management.

The paper aims to use Data Envelopment Analysis (DEA) as an early warning system to diagnose tourism crises in the Middle East countries and discover the most important treatments for these crises according to the proposed research model. The primary data were collected from the United Nations databases about the indicators of the Middle East countries as an intentional sample, and these data were analyzed by applying DEA macros and a Solver tool in Microsoft Excel 2016. The paper concludes that nine countries in the Middle East are (from worst to bad - Palestine, Lebanon, Iraq, Iran, Kuwait, Egypt, Cyprus, Oman and Jordan) suffering from a tourist crisis in the near future. The paper suggests that all treatments provided should be adopted according to the DEA in the proposed research model.

The main objective of current research is to diagnose the degree of availability of the Crisis Leader competencies at the Badush Cement Factory, besides used the descriptive approach to describe the competencies of the leader of crises and diagnose them in the field being investigated, and to achieve the goals of the research and test its main hypothesis, the Badush Cement Factory was chosen as a research organization, and the sample included (40) participants from the managers and individuals working in this factory and distributed them The questionnaire form as the main tool for collecting data and information. The main research hypothesis was formulated and then tested through some statistical tools and the results were extracted using the statistical program (SPSS V.23). The research resulted in the availability some of those competencies of the administrative leaders in the researched factory and the absence of each other, and as a result of this the research made many suggestions to the researcher field to reduce the gap between theory and practice, as well as providing a set of proposals for future studies that can Be useful for students and researchers in administrative sciences.

The study aimed to analyze the impact of the effectiveness of the management information system in its dimensions (the end user satisfaction, the appropriateness of a system of administrative levels, in response to emerging changes, information security, the speed of decision-making) on crisis management in Iraqi private banks, and the study community included managers at different levels of management. An appropriate sample was taken from the Iraqi private banks, for a study population of 70 individuals. The questionnaire was distributed to collect study data, and to achieve the goals of the study and test its hypotheses, the statistical package for social sciences program was used.
The study found that there is a statistically significant effect of all dimensions of effectiveness of administrative information systems (last user satisfaction, system compatibility to administrative levels, response to emerging changes, information security, speed of decision-making) on crisis management in Iraqi private banks. Drawing on the results of the study, the study recommends management and decision makers in Iraqi private banks using a modern information system that satisfies the aspirations and desires of the recipient and users of the system.