Journal Of AL-Turath University College

The process of developing any type of tourism patterns aims to create structural transformations in the resorts and tourism means located in any geographical area, and this is done through the optimal use of all the resources in this area, and this includes all social, natural, urban and economic resources, which must be compatible with all the tourist requirements required at the present time, to take full advantage of them in achieving development in the field of tourism in these geographical areas.
River tourism is one of the tourist patterns widely spread in the cities located on the banks of the rivers because of the fun and vital comfort it provides to its visitors and it is included within the entertainment activities, and tourist services near the beaches, so the study’s goal was to propose a development plan for river tourism in Al-Atifiya area in Baghdad to provide the appropriate conditions for the development process. And through the field visit to the area we reached a number of conclusions, including the presence of individual activities in the study area related to water sports such as kayaking or sailing boats that can be taken care of for the purposes of river tourism and the most important recommendations that came out of the study encouraging investment for the purpose of establishing restaurants and parks and the establishment of river sports clubs of all kinds to stimulate river tourism in the Tigris River.

This study aimed to identify the impact of electronic management requirements on knowledge management processes for administrative workers at Al-Aqsa University under the Corona pandemic. Where the question of the study came, What is the impact of electronic management on knowledge management processes for those working in the shadow of the Corona pandemic, an applied study on Al-Aqsa University?? The study relied on the descriptive analytical method because it fits the phenomenon under study. An electronic questionnaire dedicated to collecting primary data was designed to serve the objectives of the study, and it was distributed electronically. The number of administrators working at Al-Aqsa University during the Corona crisis was (130), and (110) responded to fill out the questionnaire, i.e. with a response rate of (84.6%). The study relied on the use of the spss program to analyze the questionnaire data. After answering the study's questions and testing the hypotheses, the study reached a set of results, including: There is a strong positive correlation (87%) between the employment of electronic administration with its requirements and knowledge management during the Corona crisis among administrative staff at Al-Aqsa University. There is an impact of the requirements of electronic management (administrative employment, security recruitment, financial employment,) at a rate of (88%) in knowledge management processes. Several recommendations were made that Al-Aqsa University should benefit from its experience in employing electronic management in knowledge management processes in light of the Corona crisis, and archiving This experiment is in their databases.

The purpose of the research is to diagnose the reasons for the decline in the application of lean marketing and what is the effect of applying the outstanding performance of workers in promoting lean marketing. The Noor Al-Kafeel Company was chosen as a field for application and an intentional sample was selected from the marketing and sales department in the company and the sales centers, which numbered (38) and are valid for analysis (33) and with a response rate of (87%), which is statistically acceptable. It relied on the questionnaire as a main tool for research and with three axes, the first including personal information For respondents, the second axis is the employee’s outstanding performance variable with four dimensions, and the third axis is the lean marketing variable, which includes eight dimensions. The research aims to test and measure the effect between the research variables and diagnose the reasons for the decline in the application of lean marketing. The research has a cognitive and important importance for the research sample, a company and workers, as well as the beneficiaries’ benefit from the company’s products. The main and subsidiary impact hypothesis was developed and the adoption of statistical methods, regression and the (SPSS. Var 24) program in order to analyze the data and reach the results, and the most important conclusions were despite all the company’s efforts to promote Lean marketing, but it was not at the level of ambition, because it is a young company and does not have all the requirements of the application Such as the outstanding performance of employees and the possession of specialized and high-potential human resources, and the appropriate recommendations were formulated to the conclusions.

This study aims to discovering the range of availability of requirements sustainability management in organization research and the problem study fete of question:
Do organization research have requirements of sustainability management?
And build hypotheses model measure the nature of hypothesis study that determine with there are no availability of requirements of sustainability management at the level organization sample study .
The study depend questionnaire as a tool of data collect of this subject and it covered six requirements which it expression many items (24) that give a random sample (30) persons of different level of organization and researchers used statistic methods ( Frequency percentage , mean, standard deviation, Pearson correlation and Factor analysis ).
The study reached many conclusions such as there are availability requirements of sustainability management in organization research that response of sample study as well as there are a correlation between this requirements and clustering . Depending on this conclusions the study introduced many recommendation.

The current research seeks to test the effect of the practices of the transformational leader in addressing the obstacles to e-learning, as well as verifying the level of interest of the researched organization (Kufa University) in the main and sub-variables of research. The research started from a realistic problem represented by the existence of problems and obstacles that prevent the optimal use of e-education at the university. That is why the researchers sought to address it by shedding light on the transformational leadership style and knowing the extent of its contribution to the serious treatment of these problems. And for that the research adopted the descriptive analytical method in obtaining the research data. The educational sector represented a field for the applied side of the research, as the students of the University of Kufa, who numbered (34793), formed a community for research. A random sample of students was selected, with (412) students, which is the number that fits the size of the researched community, as they were directed to an electronic questionnaire form that included the research variables. The practices of the transformational leader in its dimensions (communicating the vision clearly, creative thinking, motivation and taking into account individual considerations) .by (12) items, and e-learning obstacles variable (academic obstacles, technological obstacles, and administrative obstacles) by (9) items. In building its model and testing its hypotheses, the research relied on the two statistical programs, (SPSS v.23 SMART PLS), and the research reached number of results, the most prominent of which are that the obstacles to e-learning at the university under study were at somewhat normal levels compared to the dangerous environmental repercussions, unqualified infrastructure and sudden transformation. In addition to that, the practices of the transformational leader contribute to reducing these obstacles.

The aim of the current research is to test the effect of adopting the digital transformation strategy (in enhancing the organizational agility of the Iraqi Ministry of Communications, as well as determining the level of interest (the researched ministry) in the main and subsidiary research variables, The research started from a realistic problem represented by the flabbiness in the ministry and the poor response to pressures and environmental variables, which requires a real treatment. That is why the current research sought to address it by adopting the strategy of digital transformation, which has become a preoccupation for many organizations and countries due to its great importance. In order to obtain the necessary data and information, the research adopted the questionnaire as a main tool for collecting data and information. The Iraqi Ministry of Communications represented a field for the applied aspect of the research, and a sample of workers in the departments (information technology, planning and quality) was chosen as they are the most familiar with the mechanisms of digital transformation by (93) individuals. By searching in its dimensions (dimension of leadership, dimension of infrastructure, dimension of resources, dimension of cybersecurity), s for the dependent variable, it is filled with organizational agility in its two dimensions (sensing and speed of response), and the research reached a set of conclusions, the most important of which is the weak interest of the researched ministry in the research variables, the digital transformation strategy and organizational agility, as well as the presence of a positive moral effect of the digital transformation strategy in enhancing organizational agility.

This study aims to identify the role of human resources Management practices such as selection, training, compensation and evaluation in the employment performance. The questionnaire was used as a main tool for collecting data that was distributed to a study sample consisting of (50) respondents from heads of departments, divisions and units (in Al-Rasheed Bank / Public Administration). The SPSS version 23 was used to analyze the collected data. The results showed that human resource management practices have a positive effect on employment performance. The study suggested using a set of human resource management practices to increase employment performance, and identifying rewards and benefits then factors that have a significant impact on job performance.

Supply Chain Management is of great importance as a new direction in the modern management of institutions that enables them to provide goods and services to customers at the right time and place and with the required quality, our intervention is to highlight the economic modeling methods (multi-standard methods, prediction methods and lot-sizing models), in the management of supply chain by trying to model the supply chains of an Algerian industrial firm HYPRO, using a model of lot-sizing models. This model seeks to achieve the economic objectives of this institution, it was also used Box & Jenkins methods.

The research deals with the issue of organizational memory in terms of its retention of knowledge, which is often loose because of its dependence mainly on employees who retain their tacit knowledge without disclosing it to others and transferring it at the organizational level. And then the result of the loss and the erosion of that organizational memory when referring these individuals to retirement, or as happened recently with the problems related to the spread of COVID19, or leaving work, and other reasons that keep them away from the organization. The research aims to propose an integrated model in knowledge management that addresses the problem of knowledge leakage owned by the organization in the minds of the individuals working in it for the reasons mentioned above. This is done by making that knowledge available at the organizational level in a way that protects the organization from fluctuating performance and eliminating defects related to performance. To achieve the goal of the study, a questionnaire was used as a tool to collect data from a group of workers in the South Refineries Company for a sample of (250) employees using the random sampling method. Accordingly, data were collected and analyzed, and hypotheses were tested using a set of statistical tools included programs like (SPSS.v.24:) AMOS.V23. The results showed a statistically significant effect between the dimensions of organizational knowledge and organizational memory.

This study aims to identify the reality of the practice of knowledge management processes in small and medium enterprises, an exploratory study of the opinions of a sample of workers at the Djelfa Mills Corporation. Djelfa Mills Corporation and the results of the study were analyzed using the statistical package for social sciences spss.
The study reached a set of results, the most important of which is the arrangement of the practice of workers in the Djelfa Mills Corporation for knowledge management processes as follows: knowledge diagnosis with an arithmetic mean of 3.86, knowledge generation with an arithmetic mean of 3.79, knowledge storage with an arithmetic mean of 3.65, knowledge distribution with an arithmetic mean of 3.58, and the field of knowledge application was Less, where the arithmetic mean was 3.49. The study also concluded that there are no statistically significant differences for knowledge management processes due to the variables of gender and job level. The most important recommendations were the necessity of adopting knowledge management as an input and preparing plans and drawing training policies for administrative leaders about knowledge management techniques in order to Ensuring and facilitating employees’ practice of knowledge management processes and applying the mechanisms necessary to transform their tacit knowledge into explicit ones.

The research is summarized by measuring the availability of the requirements and basic ingredients for the success of strategic planning and their role in the crisis management strategies in the Karkh Health Department. The importance of research from the effective role played by successful strategic planning in managing the crisis and limiting its impact to the minimum possible. The descriptive analytical approach was relied on in the research and the questionnaire was distributed to (50) officials in the department. The research was based on two main hypotheses that there is a correlation and impact relationship Significant between the requirements of strategic planning and crisis management at the macro and micro levels, and the (SPSS) program was relied on to analyze the results of the questionnaire. Important factors that contribute to improving the performance of the department.

This research seeks to identify the nature of the relationship between two main variables, expressive organizations and the aging of customers, and this goal represents an attempt to bridge the knowledge gap or reduce it between these two variables, by measuring the expressive organizations variable as an independent variable through three dimensions: (organizational identity and organizational reputation) and organizational position), as well as measuring the aging variable of customers as a dependent variable through three dimensions: (emotional response, cognitive response and behavioral response). This comes in the context of laying the right and appropriate foundations to address a regulatory problem that has a direct impact on customers who are going through an aging stage. The researchers, using the intentional sampling method, distributed 50 questionnaires to a sample of workers in the Directorate of Labor and Social Affairs in the Najaf Governorate, and the number of retrieved questionnaires reached 45 with a response rate of (90%). The theoretical results showed the existence of a knowledge gap to explain the nature of the relationship between the variables of expressive organizations and the aging of customers in organizations in general, and the practical results showed the existence of a direct and moral correlation and a positive and moral effect between these two variables.

Many organizations have sought to provide products of superior quality that distinguish them from other organizations working with them in the same field through their reliance on effective methods and methods that give them the ability and effectiveness in implementing all of this, including the philosophy of sustainable manufacturing, which was and still is the focus of the hard work of many organizations in The current era, however, this philosophy cannot see the light without the combination of many other factors that made sustainability very important, perhaps among them is the level of well-being enjoyed by workers, which can be positively reflected on the level of industry and the extent of its sustainability.
Therefore, this research attempt by the two researchers came to determine the extent of the readiness of the Iraqi industrial organizations to achieve the philosophy of sustainable manufacturing by measuring the welfare enjoyed by the working individual that was reflected on the industrial reality, perhaps including the General Company for the manufacture of home furniture in Nineveh through the adoption of A questionnaire will be distributed to the individuals working in the company in order to show the level of well-being that they enjoy, and whether it is possible to adopt this level as a basic pillar to achieve the philosophy of sustainable manufacturing in the company in question.

This study aims to know the role of planning and electronic organization in improving administrative activities in sports institutions from the point of view of employees. The study population included in the total number of workers of the Directorate of Youth and Sports in Algeria, who are distributed in the various departments of the district’s interests, and the study sample reached 45 workers. To analyze and interpret the results, the data was statistically analyzed. The results of the study showed the validity of our hypotheses, and we revealed that the function of planning and electronic organization has an effective and positive role in improving the administrative activities in sports institutions and the continuation of their activities and achieving their goals in the future.

The research aims to provide a theoretical and applied framework to know the relationship and influence between administrative decision-making and management of educational crises, and the educational crisis occurs when the administrative weakness of the decision-maker, and this is caused by a defect in management, lack of experience, insufficient knowledge, so educational organizations need to enter into a spiral Crises and conflicts to full and conscious awareness in order to research and obtain knowledge, that the occurrence of any crisis cannot be addressed or interacted with it except through a full understanding of the nature of the crisis in translating its causes and dimensions that confronts the administrative entity, and a questionnaire has been relied on to collect data for a sample It consists of (35) directors or unit officials, and the research hypotheses were tested using the statistics of the statistical program spss and the results indicated that there is a correlation and a significant effect between administrative decision-making and management of educational crises.

For more than two years since the end of the year (2019), the world is currently under the grip of a devastating pandemic (COVID-19) that has caused widespread negative health, social, and economic impacts in all countries of the world. This is why there is an urgent need for an evidence-based study of the effects of the pandemic on levels of entrepreneurial activity in the Arab States region, as well as on attitudes and ambitions. This study is based on the results of many reports and data published by reliable bodies and organizations, especially the Global Entrepreneurship Monitor. This study will focus on entrepreneurship as well as the barriers and opportunities related to the epidemic and its effects on individual projects, and the study will provide comparisons between the most important Arab countries and countries of the world, although interpretations may be affected given that economies may be in different stages of the epidemic cycle.

The current research aims to know the relationship between the application of electronic management (E-Management) in the "Office of Nineveh Governorate" and the change in the job performance of its employees, as well as to know the extent of the contribution of E-Management to improving this performance. The importance of this research lies in the novelty of its topic and the need to keep pace with the developments of the world and organizations is in the digital transformation. The research adopted the descriptive analytical approach by reviewing the literature and preparing a questionnaire to collect research data from (70) random sample of employees in the "Office of Nineveh Governorate". The study concluded that there is a significant correlation and effect of the implementation of e-management in enhancing the performance of employees.

The research starts to know the extent of the contribution of the Iraqi universities application of the governance method and its role in managing the crises they face, as well as the knowledge contribution to the dimensions of governance and the importance of its adoption in Iraqi universities . The data for the analyzed research sample was obtained and to know the correlation and influence relations between the independent variable (university governance) and its dimensions represented by (strategic framework, management orientation, autonomy, empowerment towards work, and partnership) and the explanatory variable (crisis management) and its dimensions represented by (b) Discovering, preparing for a crisis, containing the crisis, restoring business, and learning from the crisis). The questionnaire was relied upon as a main tool in collecting data and information related to the research variables and distributing them to a sample selected from the technical colleges of the Central Technical University represented by (the Administrative Technical College, the Engineering Technical College, the Electrical Technical College, and the Health and Medical Technical College), which amounted to (120). An individual from (deans, heads of departments and teachers) who are dictated by positions of scientific and ethical responsibility. Based on the results of the analysis, the research concluded with the most prominent conclusions and recommendations, the most important of which was the necessity of colleges keenness to apply the method of governance for the purpose of preparing future plans as the basis for developing their performance and facing crises.

The main objective of this research to clarify the role and importance of intellectual capital in its three axes as an idea that can be applied in banking dealings and the extent to which banks depend on educated individuals in providing banking service in a way that achieves access to high quality and distinctive services, as the research relied on the descriptive analytical approach in studying aspects The different types of intellectual capital and the quality of banking service and testing the research hypothesis through the work of a questionnaire of 24 items and it was analyzed according to the statistical program (spss), as well as measuring the validity and reliability of the questionnaire through testing the degree of credibility with the Alpha Cronbach coefficient for the purpose of testing and measuring the degree of credibility (reliability) In the responses received from the questions of the questionnaire, as the research problem lies in explaining the role of intellectual capital in enhancing the quality of banking service, on the basis of which the alternative hypothesis was accepted. The research concluded that there is an important and clear role for intellectual capital in reaching high-quality banking services. The research also reached a number of recommendations, the most important of which is that employing individuals with skills and scientific capabilities in providing banking services contributes significantly to achieving bank services high quality.

The aim of the current research is to determine the nature and level of the correlation and influence between human resource resilience at the macro and micro level and organizational prowess at the macro level, depending on the outputs of the statistical program (SPSS Ver. 23). The research was applied in the men’s ready-to-wear factory in Najaf Al-Ashraf on a sample of (105) individuals, depending on a questionnaire, from which (103) were retrieved and it was valid for testing (97) forms after excluding (6) forms that were not valid for testing, and thus the percentage of forms Testable (92%). The research problem was embodied in the immediate and decisive response to the continuous and renewed changes at the internal and external levels of the organization, for the purpose of meeting, embracing and exploiting it as a profitable opportunity and not to overdo it, by adopting the flexibility of human resources as a basis for enhancing and employing organizational ingenuity. The research reached a set of conclusions, the most important of which is the existence of a direct correlation with a moral significance between the flexibility of human resources and organizational ingenuity. In addition, there is a significant effect of the flexibility of human resources on organizational virtuosity. On the other hand, the researcher was able to formulate a number of recommendations to enhance organizational ingenuity and employ it optimally for the men’s ready-made clothing factory in Najaf, the most important of which is the inclusion of workers in intensive training programs in order to raise the level of skills they have, specifically the skill of practice, especially as we live under the conditions of the new Corona pandemic, which is in turn It requires more sustainable knowledge accumulation.

The research aims to know the role of knowledge management in achieving administrative creativity by diagnosing the role of knowledge, knowledge generation, storage and distribution of knowledge, and then the actual application of knowledge in order to achieve administrative creativity among individuals working in the intravenous liquids factory in the city of Mosul, as the issue of administrative creativity contributes to Providing the appropriate climate for the development of various processes and activities in order to obtain advanced products, and the reliance on the exploratory analytical method for the research variables, and a special questionnaire was designed for this purpose to collect primary data, as (30) questionnaires were distributed and were fully retrieved, the results of the research were It indicates the existence of a statistically significant correlation and a significant effect relationship between knowledge management and administrative creativity that established the theoretical convictions adopted by the research.

The study aimed to identify the role of electronic management requirements in enhancing organizational effectiveness in the Iraqi General Company for the manufacture of grains. , where the number of employees in the company reached 300 (man and female employees, and the study sample was (168), the study concluded that there is a role for the requirements of electronic management represented by (administrative requirements, technical requirements, human requirements) in enhancing organizational effectiveness in the general company for the manufacture of grains The study recommended that the company’s management be keen to provide administrative empowerment for individuals in order to deal quickly with all changes that occur in the technological environment, and also that the company’s management respond to the needs of employees in a timely manner in order to ensure the progress of work.

Education is generally considered the origin, foundation, and pillar upon which the nation and society is based, and it is the first and fundamental start for building the future due to its impact on the country\'s economy and its development. This study aimed to shed light on the most important factors that affect student satisfaction at the University, Faculty of Economic Sciences In the commercial and management sciences, information was collected through a questionnaire consisting of 22 questions distributed to 280 students and 210 of them are suitable for study, and for the purpose of carrying out this study, using statistical methods and analyzing the ANOVA table and using exploratory factor analysis and multiple linear regression analysis to find out the extent of the contribution Each factor in the model, and this is with the help of the SPSS V22 program, the results showed that the factors that affect the student’s satisfaction are: the quality of pedagogical services, the quality of material capabilities, the quality of teaching and the quality of office services, where the determination factor was 0.371, meaning that the four independent variables explain 37.1% of The variation in students ’satisfaction with their college is an acceptable percentage. The results also showed that the quality of educational services greatly affects students’ satisfaction.

This research aims to use quality control tools to identifying and analyzing the most important problems that both teachers and students suffer from in the use electronic platforms by using some quality control tools, That is by answering the following main research question: “How can some quality control tools be applied to determining and analyzing the problems of using electronic platforms in Iraq from the point of view of the teacher and the student . The researchers chose some Iraqi universities to identify these problems from the point of view of thier teachers and students, and analyze them by using each of (checklist, Pareto chart, cause-effect scheme). the most important conclusion that the most important problem from the students' point of view is the weakness of the Internet in iraq , and From the point of view of the teachers the lack of experience of most teachers, and Limited of interest about this type of education.

Quality is a measure of the efficiency of a thing, through which a person determines the degree of excellence of this project or thing that aims to be evaluated by identifying its points of excellence and weaknesses and trying to eliminate as much as possible any defect in it. It is important when achieving quality to make sure that the characteristics of the product are subject to modification and development, as with the different requirements of the market, the factory may resort to changing some specifications of the product in order to keep pace with the new change and work on development.
Therefore, the study sought to define the concept of quality in general, and in libraries in particular, as criteria for measuring the quality of information services, with reference to the library of the Iraqi Scientific Academy as a model for measuring the quality of services provided to beneficiaries. Expectations, which is based on comparing the expectations of the beneficiary (T) for each of the dimensions of service quality and the elements it contains, and the corresponding actual management, and used the case study approach to the reality of the performance of the library in terms of the services it provides, and the interview and the questionnaire which were distributed on the Professors and students of undergraduate and graduate studies. The research reached several results and recommendations, including
1-The level of services provided to the beneficiaries was negative because it did not live up to their expectations of the service.
2- The need to find all solutions and treatments for defects and defects that occurred during the use of the library by the beneficiaries, up to the principle of keeping the beneficiary.

The current research aims to investigate the nature of the relationship between the governance of human resources and its impact on the quality of university education and functional capabilities. Some of the faculties affiliated with the University of Kufa, and by (100) questionnaire, the problem came to examine the reality of the human resource governance model at the university in general and the faculties in particular, which are now complaining about the stagnation of the organizational structure of the university education system and the weakness of human resources policies. Its objectives and the theoretical results of the research showed that there is a knowledge gap to express the reality of the relationship between human resource governance variables in the quality of university education through functional capabilities) in organizations in general, and in the surveyed faculties of the University of Kufa in particular, and after conducting statistical analysis of the data that was carried out using a set of methods Statistical and using the programs (Eecel) and the program. (Spss v.23) For the purpose of testing the research hypotheses, as for the scientific results, there is a direct impact relationship between the governance of the human resource on the quality of the university education service through functional capabilities. The human resource and its impact on the quality of university service through functional capabilities, as well as the current research attempt to address a realistic problem that directly affects the university education sector in Iraq .

The current research aims to identify the elements of failure according to (FMEA) that have priority for treatment, where the problem that the reconstruction department suffers from is the weakness of identifying the areas of failure and its effects in the design process, and the consequent losses in time and money resulting from re-correcting the plans that were delivered to the customer , As for the importance of the research came in its contribution to enabling the researched department to have the ability to distinguish as it uses advanced techniques to determine failure and its impact (FMEA), and this research was applied in the Engineering Reconstruction Department, and thus the researcher relied on data and information collection through personal interviews and brainstorming sessions with The FMEA team, and the most prominent conclusions of the research were represented by the Department of Construction, a risk management procedure that identifies the risks, impact and probability in the departments and evaluates them by (the probability and impact matrix), but it did not specify the aspects of failure in the design process.

The research aims at measuring the gap between the actual reality and the requirements of the energy management system according to the standard (ISO 50001: 2011) in the North Oil Company. The research starts from the problem of high consumption, unattended and uncontrolled for the four sources of energy adopted by the company (electricity, benzene, gasoline and water) And the negative effects on the external and internal environment resulting from poor energy consumption. In order to access the scientific facts, the case study, which includes observations, field cohabitation and direct encounters, was used. The checklist shown was also used. The results show significant gaps between the actual reality and the requirements of the standard (ISO 50001: 2011). The results of the evaluation showed a total gap of (0.57) for the source of electricity, and a total gap of (0.62) for the source of benzene, and the total gap for the source of gasoline was (0.65), As well the total gap of water source (0.82).

This Study aims to measure the principles of quality system management in the Continuing Education Center from the viewpoint of the employees of Middle Technical University as a continuous evaluation of Continuing Education Center’s performance. Quality management system of this study was established based on the seven global principles and foundation of quality management in case Continuing Education Center adopts quality management system ‘s specifications, to obtain future sustained certificate that the Center is committed to the standards of specification. The questionnaire was adopted as a tool to analyze the response of a sample which consists of 172 members. the study depends on analytical descriptive approach, reliability calculating, arithmetic means, divergence standard, and relativity importance indicator based on SPSS v.25. The results of the study found out a degree ranging from medium – high to high from the main principles that are adopted by quality management system ISO9001:2015.

The research aims to improve the service at the Munthiriya border port by re-engineering the service operations to simplify the procedures at the port, reduce waiting time for completion, and facilitate the process of trade exchange.
The research problem was represented in the shortage of human resources working at the port and the lengthy procedures for completing the transactions, the presence of queues of trucks loaded with imported materials waiting, the overlap of work between the ministries’ directorates and the authorities operating at the port, and the need for modern techniques in completing the transactions. The choice was made to apply the practical side of the research to the Munthiriya border port in Diyala Governorate due to its economic importance to the country and the multiple problems it suffers from. The process flow diagram to identify the nature of work at the port, which included (the entry of Iraqi and Iranian trucks to the port, examination, or movement between directorates and units operating at the port, and the accompanying waiting times between units and people,
The results confirmed the presence of delays in completing the transactions due to poor coordination between the directorates operating in the rescuer, the shortage of workers, and the weak use of communication technologies, all of which negatively affected the times of service completion, increased waiting times, accumulated trucks standing in the waiting, and increased the workload of workers at the port.

The emergence of the disease (Corona) and its being a rapidly spreading epidemic disease that erupted in China and other countries of the world, led to the Iraqi government issuing a decision to suddenly stop commodity imports, and to answer the question of the research problem in determining what is the impact of this decision on the volume of imports and on the volume of imports. Customs tax revenues, in order to stop imports due to comprehensive urbanization from the period (March to May 2020) through the data of the study period in the Ministry of Planning / Central Statistical Organization, as well as the impact of this on economic indicators in Iraq (degree of economic openness, average slope import, per capita imports,) and the most important conclusions that emerged were that there is an impact on the volume of customs tax revenues and then on the Iraqi economy, and the most important recommendations are the Need to adopt new taxes to cover the decrease in the volume of tax revenues that are commensurate with the current conditions under the Corona pandemic.

The research target to analyze the extent of response of Iraqi central bank to the effects of the sudden crisis of covid -19 pandemic that pervaded most countries of the world , including iraq , starting in 2020 when the central bank of Iraq faced asudden crisis that resulted in negative effects represented in a contraction and a decline in financial and economic activity , which led to take a procedures that seek to improve the investment and business environment , stimulating actions to support small and medium enterprises , tools that enhance the effectiveness of the labor market and employment,as well as supportive and stimulating procedures for the Iraqi banking sector and analysis of mechanisms for achieving economic and financial recovery.
The duration of the research covered the period between 2020-2021 throughan an exporatary study of the financial and monetary procedures taken by the Iraqi central bank in this regard , as its response was distinguished in its speed , size and scope with the goal of achieving economic and financial recovery of the Iraqi economy due to the negative effects of the pandemic , current study is a reference to the literature of financial studies that touched on the nature of the response of central banks and their procedures taken in the event of unprecedented sudden crises such as the crisis of the coved-19 pandemic with it scope and in line with its manifold effects .
The research concluded that the central bank of Iraq has responded positively to absorb the negative effects and exercise is troleas a representative of the monetary authority as the bank of banks while maintaining its role in independence and helping the banking sector in case of crises، and it took many financing and credit mechanisms and enhanced banking liquidity , which contributed to important achievements in achieve economic and financial recovery.

The Iraqi banking sector really suffers from the provision of electronic banking products or services due to poor banking awareness, as well as the lack of clarity of financial inclusion among many customers, and this leads to finding real solutions in order to provide electronic banking products in the best case to achieve a developed and sustainable banking sector, which is the main pillar In the development of the Iraqi economy, especially after the Corona pandemic in 2020, which forced everyone to resort to electronic banking products, as the research problem crystallized that the weakness of Iraqi private banks in providing products due to their bureaucratic procedures, either the research hypothesis was, does the Iraqi private banking sector achieve financial inclusion in terms of indicators Administration and directives by the Central Bank of Iraq, or does it continue to depend on the foreign currency sale window, the researcher reached the most important conclusions and there were many electronic banking products that were not done in the Iraqi banking sector, as for the most important recommendations, it should have been given great attention by Iraqi private banks The financial inclusion program because of its significant role in achieving financial stability.

The aim of the research is to clarify the tasks of the external auditor during the Corona pandemic, how to deal with this crisis, and what is the role of the external auditor towards it, in addition to defining the requirements and procedures for auditing in light of the Corona pandemic.
In order to achieve the goal of the research, the research problem was formulated with a combination of questions: What is the impact of the outbreak of the Corona pandemic on the tasks of the external auditor? What are the financial and accounting procedures and measures for the tasks of the external auditor in light of the Corona pandemic? Then the hypothesis was formulated to answer the questions of the research problem, the researchers relied on the descriptive analytical approach, as the researchers collected data and information through references and literature from books, periodicals, master’s theses and doctoral theses, and Arab and foreign scientific journals and browsing the international network of the Internet to track the latest scientific developments regarding Research topic.
The two researchers reached a set of results, the most important of which is that auditors in light of the Corona pandemic should amend audit plans, develop alternative procedures that fit the health circumstance, and re-evaluate the main aspects of the audit process as a result of the current situation in light of the Corona pandemic, which may require more audit evidence.
The researchers also recommended recommendations, the most important of which is that the relevant bodies and organizations should develop the recognized rules of the profession and include them in audit procedures in light of crises and pandemics, and pay attention to training accountants and auditors on external audit procedures in light of the pandemic, holding conferences and conducting interviews via the Internet until the actual audit is carried out.

Enhancing performance is one of the most prominent activities of any economic unit, especially banks, where the level of effective performance is one of the indicators of the level of economic progress of banks, as it contributes to raising the level of the bank in the competitive environment, and therefore can be considered one of the activities most affected by various developments.
In view of the continuous developments in the competitive business environment, it is necessary to know the great role played by modern methods in the various economic units in terms of measuring and evaluating performance, and its purpose is to promote the level of efficiency of distinctive and satisfactory performance, enabling those units to maintain their position in the business environment and continue their activity and competition. This research mainly aims to identify the importance of some modern methods, including (Balanced scorecard BSC) as well as the quantitative method of Operations Research, which is the method of data envelope analysis (DEA) and their role in measuring the efficiency of performance in Iraqi private banks research sample (Gulf Commercial Bank, Middle East Bank, National Bank of Iraq) and for the period (2015-2019) Through the four main perspectives of the Balanced Scorecard (financial perspective, internal operations perspective, customer perspective, learning and growth perspective) and through the fixed volume returns model (CCR) of the data envelope analysis method. The researcher reached several conclusions, most notably that the results of the statistical analysis showed that there is a relative difference in the relative efficiency according to the perspectives of the balanced scorecard and for different years. There is a quasi-equivalence in the computational circles of the financial performance of the research sample banks. The results of the statistical analysis showed that there is a close relationship between the perspectives of the balanced scorecard and the method of analyzing the data envelope, and the latter is complementary to the work of the Balanced Scorecard in measuring performance efficiency.

The research aims to study the impact of the spread of the Covid19 virus on both the continuity of profits and market returns for investors, by applying to the quarterly reports (quarterly) of sixteen Iraqi commercial banks listed in the Iraqi Stock Exchange for the years 2018 and 2019 before the outbreak of the virus and the years 2020 and 2021 after the outbreak of the virus.
The research variables were quantitatively measured based on the models shown by the relevant literature, as the profit continuity variable was measured through the Francis model and the market returns variable for investors through the growth in the share price, and the impact of the Corona virus was measured by testing the difference between the averages of the two variables above before After the outbreak of the virus, using the SPSS statistical package, the use of linear regression and the T-Test was tested.
The research concluded that there is a negative, statistically significant effect of the outbreak of the Corona virus on the continuity of accounting profits, and that there is also a negative effect of the virus’s outbreak on the market returns of investors, but it is not statistically significant.

The importance of disclosure appears in the Iraqi market for securities in general and for public companies in particular, as it is considered part of the global economic work system, especially since the requirements of the Iraqi market for securities impose on these companies the need to observe adequate disclosure in their financial reports in order to provide the necessary information to their users and increase confidence Investors in financial statements and strengthening the position of companies in the financial market, but this market lacks the application of sustainability standards. Hence, the study’s argument started, which was represented in the main question about the possibility of knowing the role of accounting disclosure in achieving sustainable development.
In fact, this epistemological problem still constitutes a very important debate at both the academic and applied levels. This study aims to identify the most important basic elements necessary for accounting disclosure and its role in achieving sustainable development and to try to benefit from the experience of the Bahrain Stock Exchange. In addition to presenting and clarifying the theoretical framework for accounting disclosure and its role in achieving sustainable development. The study conducted a detailed analysis of the experience of the Bahrain Stock Exchange as a case study based on its published reports. In addition, a questionnaire was distributed to a sample of teachers at the University of Warith Al-Anbiya. Many financial and statistical methods were used. The study concluded with many conclusions and recommendations, the most important of which are:
The results proved that there was no significant relationship between accounting disclosure in achieving sustainable development, and this means that the level of increasing the degree of disclosure had an impact on achieving sustainable development. The study concluded with the most important recommendations, including (obligating the competent authorities to implement the Bahrain Stock Exchange’s experience in sustainability, as well as allocating a system for suggestions and complaints as part of its efforts to further enhance communication with the relevant authorities.

As a result of the increase in the costs of the audit process and the lack of accurate distribution of working hours in proportion to the location of each member of the audit team, there was a need to allocate and distribute audit activities to the external auditor’s assistants based on a set of requirements such as scientific and practical qualification, skill and the appropriate time for each audit activity in an effort to enhance the quality audit. The research seeks to suggest a multi-choice linear programming model to reduce the total cost of audits and the distribution of working hours, as the total number of hours for the audit process and the time specified for each audit activity, according to the auditors’ gradation, were taken into consideration. The model was solved by converting it to ordinary linear programming and obtaining results using the (LINGO14.0) program, where the cost obtained was (30413720) dinars.