Journal of Business Economics for Applied Research

Rayleigh distribution is an important probability distribution, as well as a common failure model in the field of reliability, life tests, and signal analysis. The research focused on the comparison between some of the well-known estimation methods (classical and Bayesian) for the scale parameter and reliability function, The methodology of the research depends on theoretical study, the methods of classical and Bayesian estimation has been determined elaborately to arrive to the estimations forms of reliability. Also this research depends on an experimental study by designing number of simulation experiments using by using the one standards; Mean Square Error (MSE), the results of the research showed that the PERCE method is better than other estimation methods in relation to most values. The researcher recommended that new normal and Bayesian methods be used for estimation by using different loss functions.

The topic of simple averages in time series is one of the important statistical methods used for forecasting for many economic, administrative, agricultural and commercial fields... etc.
In this study, the focus was on the factors affecting the time series, the most important of which is the seasonal change of the time series, as the focus was to get rid of the effect of the season and then predict the future of the phenomenon. In order to predict the time series and exclude the effect of the season, two methods were used, namely (the simple averages method, which showed The predictive results are good and efficient, and the study has proven that some of the company's product sales lead to an increase in its profits, which is both because it gave good previous profits to the company and important future predictions for the company's sales and there are some commodities from the company's products that gave fluctuating profits during seasons that are not stable, but change from one season to another. We find some commodities that gave production with fluctuating periods and some commodities have neither production nor predictive values due to the lack of production during the previous period, i.e. it stopped completely, which must be taken care of and prepared for service and knowing the reasons that led to the interruption of production and after excluding seasonal effects from the chain led to predictive results close to Similar and very accurate.

In this research has been the theme of divorce and increasing lately in the community, as the sample was taken from the attorney's own offices civil claim located in Diyala province, using a questionnaire that was prepared for that matter, method was used factor analysis for the purpose of answers researched sample analysis and the use of recycling method which is considered one of the most important roads in the factor analysis through which is determined by factors affecting primarily in the growing incidence of divorce after data entry and processing, the results indicate that the age group of wives and husbands which recur more divorce cases in Diyala is between (29 & 40 years) respectively, while found that families with an average of (two or more children) are the most likely to divorce cases, it turns out that the number of even-numbered years in which marriages are repeated frequently is five years of marriage.

The issue of the census is one of the most important topics that societies are interested in in determining future plans for the country, as the research addressed the errors associated with the population census data, as it focused on Diyala Governorate data for the 1997 census. After using methods of evaluating and correcting the age and gender composition data, it was found that the census data The year (1997) contains a set of errors and that Diyala Governorate suffers from immigration and displacement, and the most important thing recommended by the research is to conduct a census according to a modern methodology for cities through maps and to train enumerators in a more accurate scientific way to obtain the correct results.

In this research, we used the multi-objective linear programming model and a new method is followed to maximize the profits of the General Company for Textile and Leather Industries / Cotton Factory, where a new method was used to unify the type of conflicting objective function of the model and this is done through the use of the Dual Model and finding the best solution for each objective function under the same constrain and from Then finding the average optimal solution for the multi - objective functions and building a linear model with one objective function that achieves maximizing profits for the factory where the factory consists of several laboratories and the products of the laboratories were studied and the model was built accordingly, as the LINGO14.0 program was used, where the program was formulated by the researcher to reach the results.

The multiple linear regression model is one of the linear models widely used to analyze many research data in the economic, medical and social fields, and the research aims to obtain high-efficiency capabilities that the presence of outliers affects this efficiency and the presence of outliers observations (high leverage points must be detected), In the illustrative variables and treating them by estimating the parameters using some of the invulnerable estimation methods illustrated through the research, the M estimator, the MM estimator, the S estimator and the GM2 estimator. In order to know the best of the estimators, a simulation method was used between estimation methods with different sample sizes (n = 100,50,20) and assuming different Contamination ratios (τ = 10%,20%,30%) and based on the comparison criterion average squares of error (MSE) For the model to reach the best method, the results showed that the (MM) estimator achieved high efficiency in estimating the parameters compared with the rest of the estimators.
As for the application side of this study, real data taken from the Central Bureau of Statistics was employed regarding the results of the survey questionnaire for the Food Security and Vulnerability Assessment of Households in Iraq for the year 2016, by describing the data represented by the estimated average monthly expenditure of the head of the household on non-food goods and services. We notice the presence of four observations with high leverage points in the data, and these observations are (23,46,53,94) as they were revealed by the main country components of the Hat Matrix, as well as from the results of the application, we note the significance of the variable of the head of the household's total expenditure on education and the variable of total housing spending Electricity and other fuels.

Organizational development is a long-term effort aimed at improving the organization's capabilities and solving problems and then achieving organizational effectiveness, and the problem of the study was to seek to propose a model for organizational development in the Nineveh Governorate Bureau, assuming that it is possible to improve the quality of performance through the application of this model, which was determined by the following dimensions developing the organizational structure, developing work procedures, and developing human resources.
The study adopted the survey method. Moreover, the data was collected through the adoption of the questionnaire distributed to a sample of employees in the Nineveh Governorate Bureau, as (292) forms were retrieved and the confirmatory factor analysis (CFA) was used to analyze the study data.
The study came out with a main conclusion that there is a deficiency in performance as a result of the absence of any program for organizational development in the Nineveh Governorate Bureau, despite the possibility of benefiting from the environmental changes that deserve attention, which may contribute to raising the quality of work, such as the use of modern electronic technologies, and changing methods of organizing and designing work procedures. Finally, the researchers presented a proposed model to achieve organizational development.

The purpose of current study is to reveal role of spiritual maturity of service provider in addressing customer Misbehavior, Thus, in order to detect level of availability of study variables at Holy Holy Shrine of Imam Hussainiya Hotels, and questionnaire tool has been adopted as a measurement tool to detect problems and events that stand in way of hotel development, Therefore, distributed to (183) questionnaires were a group of associates within hotels, and after data were collated, data were found to be usable data are (175) questionnaires. This means that response ratio was (96%). In order to reflect results that study seeks to illustrate, a range of methods have been used to test applied aspect of study. Perhaps best known of these methods is mean, standard deviation, level of importance, Pearson correlation coefficient and impact coefficients between internal variables under (AMOS.V. 25). Thus, study found that there was a statistically significant correlation between spiritual maturity of service provider and customer Misbehavior. Most important result of study was that interest of Sacred Threshold Hotel Department in developing spiritual maturity of service provider contributed to addressing reducing causes of customer Misbehavior.

Objective: The research aims to measure and analyze the reality of the application of the standards of the accreditation of the International Joint Commission (JCI) for the quality of health services (2021) at the Ibn Al-Bitar Specialized Center in Cardiac Surgery in Baghdad, in addition to providing an appropriate mechanism that clarifies the stages of application of the standards and proposes measures to help the center to fill the gaps.
Methodology: The research starts from the problem of challenges and difficulties in the level of performance of health services provided and in the provision of medical error-free and high quality health care.
In order to reach the scientific facts, we adopted the case study approach which includes life in the field and face-to-face interviews, and we used the checklist to collect data based on the survey guide. Joint Commission (JCI) International Accreditation Standards, Seventh Edition (2021).
Results: The research results showed that there are large gaps between actual reality and JCI accreditation standards, reaching (31)

Contemporary organizations have directed their attention to finding and designing their competitive dimensions to obtain Entrepreneurial Marketing to ensure that the organization achieves its goals. A major shift in the trends of business organizations, especially those that focus on preserving their market share and seek to expand them, which contributes to the Entrepreneurial Marketing of these organizations.
The research dealt with the work environment of the banking industry, specifically the Iraqi public banks (a number of branches of the Rafidain and Rasheed banks spread in the capital), which represent one of the important organizations that play a prominent role in the development of the national economy, and such organizations keep abreast of market developments and are interested in this field in order to improve their performance. and developing it and upgrading the level of its services, and this research addressed the analysis of the relationship between two variables, canceling the importance of the banking industry in a rapidly growing environment that needs research and analysis to stand up and diagnose these two dimensions in a scientific and practical way. The research covered the dimensions of competitive advantage as an independent variable with four sub-dimensions (quality, cost, flexibility, delivery), and the Entrepreneurial Marketing variable as a dependent variable that included five sub-dimensions (customer emphasis, value creation, risk management, creativity, and seizing marketing opportunities). The two variables to form the framework around which the research revolves, which aims to determine the impact of each of the independent variable (dimensions of competitive advantage) on the dependent variable (Entrepreneurial Marketing). A deliberate sample was chosen consisting of fifteen branches of the two banks.
The research was based on a problem represented in the increasing importance of entrepreneurial work in light of the increasing intensity of intense competition facing Iraqi banks at the present time as a natural reflection of the state of development taking place in the economic and technological environment, whether at the local or global level, which requires them to achieve the best and optimal response to these changes and not to continue following them. Traditional marketing methods.
Data were collected from (122) employees working in the selected branches, from the research community represented by (35) branches (22 branches of Rafidain Bank and 13 branches of Rasheed). The questionnaire form was used as a main tool for data collection. And the use of some reports and brochures for banks. In order to process this data, a set of statistical methods were used through the use of the SPSS Var20 statistical package program.
Based on measuring the research variables, diagnosing it and testing the correlation and influence relationships between them, the research reached a set of conclusions, including the high level of availability of research variables within banks, the research sample, the existence of a correlation relationship between the two variables, Entrepreneurial Marketing and the dimensions of the competitive advantage, as well as the presence of a significant impact of the relationship between them.

Marketing has become one of the most important sciences that companies must be interested in, whether they provide customers with goods of both production and service types, as it is one of the main pillars on which these institutions depend in evaluating the efficiency of their performance in order to reach the intended goal of customer satisfaction and thus increase the financial return for them, which ensures their continuation in The labor market crowded with competition and its economic growth. Therefore, the organization must support marketing activities of all kinds and activate them inside and outside the organization in order to meet its requirements and not to review its performance and implement its plans in a guaranteed manner on the one hand and satisfy the desires of the consumer on the other hand, so this research aims to show the impact of the culture and internal marketing policy in the General Furat Chemical Industries and Pesticides Company. Focusing on the internal marketing policy adopted by the top management in the company and for the purpose of achieving the research objectives, an annual evaluation has been approved for the Marketing Department, the Quality Department and the Training Division. After analyzing and discussing the scientific and practical part, many results emerged that show the success of the internal marketing policy and its important impact on achieving a large volume of sales for the company, and the presence of such internal marketing activities will bring psychological comfort to the internal customers (workers) and make them feel the company's interest in them as they are the first market for it and make them feel reassured. Which leads to improving the performance efficiency of workers and thus achieving progress and development in the production process, in order to achieve the goals of the company at all levels.

Iraq's orientation towards the philosophy of the market economy made it an inevitable responsibility that requires work to attract foreign investment, by working to create an investment climate in line with the basic requirements of foreign investment, which leads to improving Iraq's international and Arab position within the indicators of doing international business activities in which Iraq occupies Too late sites.

Leadership style is an important variable in managerial and organizational thought, especially in the field of leadership, which began to increase in importance due to environmental changes and disturbances. The transformational leadership style has become one of the patterns that the administration aims to confirm in the course of administrative leaderships and replace them instead of the traditional style.
The research aims to determine the effect of the transformational leadership characteristics of the leaders of the Public Authority for the Maintenance of Irrigation and Drainage Projects on the effectiveness. The researcher used a questionnaire form to collect data that was distributed to a sample of (50) subordinates. Use the statistical program v 23 spss to analyze the data. One of the findings of the research is the existence of a significant and influential relationship between transformational leadership and effectiveness. The reality of transformational leadership in the authority is at an above average level, as the results showed the level of availability of the variable "ideal influence and charisma of administrative leaders" ranked first, while the variable "individual considerations" ranked second, and this supports the achievement of effectiveness in the work of the body.

The research aims to identify the level of implementation of strategic planning at the Central Technical University, as well as to define the role of strategic planning and its sub-dimensions represented by (vision and mission and goals, and strategic analysis, and strategic choice) in enhancing the creative abilities of workers at the researched university .For the purpose of applying the research model, the researcher adopted the exploratory descriptive approach through the use of a questionnaire form that was distributed electronically to a random sample of (60) faculty and staff working at the Central Technical University. In conducting the practical side of the research, the researcher used a number of statistical methods represented by (the arithmetic mean, standard deviation, correlation coefficient, simple regression analysis, and multiple regression) . The research concluded with a number of findings and recommendations, which were represented by the need for the university to adopt strategic planning methods due to its great role in enhancing creative capabilities and enabling it to monitor and employ the resources available to it in order to achieve its desired goals, as well as the need to allocate special financial budgets aimed at supporting the creative capabilities of workers. In order to gain a competitive advantage compared to other university.

The research aims at evaluating the efficiency of the investment performance of the insurance companies sector and the importance of these companies and the economy of the country. The research was conducted in the Iraqi insurance company for the period from 2017 to 2019 in order to identify the investment fields and compare between the investment activity and the return realized. The researcher reached a number of conclusions, the most important of which were the investments that are most important relative to the total investment are the fixed deposit investments followed by the investment of shares and bonds, then real estate investments, Yeh, and the main recommendations are necessary to review the investment policies of the company and work with effective investment policy-making and work to increase real estate investments because it has achieved the highest financial returns and drawing investment policies that the distribution of funds invested on the basis of the relative importance of investmen returns.

The research aim to identify the level of quality of electronic banking services provided by the Iraqi Trade Bank with its dimensions "ease, time, confidentiality, and security" and its impact on the satisfaction of its customers, as its importance is evident by providing the bank with an information base on the level of satisfaction of its customers on the level of the quality of the actual electronic banking services provided to them. because the recent technological developments and increasing competition between banks in the acceleration of providing banking services electronically, This prompted banks to pay attention to the quality of their electronic services to meet the needs of their customers and achieve their satisfaction to preserve them, and the research used the statistical descriptive and analytical approach to test its hypotheses, while the research community was one of the customers of the Iraqi Trade Bank in the city of Karbala. A sample consisted of (221) university professors in the city of Karbala, and to analyze data and test hypotheses, the research used the statistical program (SPSS), and reached a set of results, the most important of which are: The electronic banking services provided by the Iraqi Trade Bank in the city of Karbala are of high quality. From the point of view of its customers, there is also a significant statistical impact of the quality of electronic banking services in its dimensions: "ease, time, confidentiality, safety." Independently for each dimension to the satisfaction of the bank's customers, and the most important recommendations of the research were: Maintaining the level of quality of banking services in the dimensions used by research, and conducting periodic research by the bank, to determine the quality of electronic banking services and the extent to which they achieve the satisfaction of its customers to preserve them, especially the expectations and desires of customers It varies from one customer to another and from time to time, as well as the continuous changes in the field of technology, which may be reflected in the change of their desires and needs.

Insurance plays a major role in economic development by mobilizing savings and investing in various fields, which contributes to the financing of development plans, the preservation of property and the means of production, the dissemination and development of means to prevent accidents, reduce their occurrence and reduce the resulting losses. In order to maintain its performance, the company is required to monitor its financial performance through its continuous evaluation using several methods, most notably financial analysis and its various methods and tools. The objective of the research is to evaluate the financial performance of the National Insurance Company by using vertical and horizontal financial analysis for the period 2014-2019. The results of the analysis led to a number of conclusions and recommendations. A rise in the proportion of expenses of the insurance process, the need to review the centers of the cost of the insurance process to find out the reasons for the increase in them.

The rapidly changing environment has forced organizations to make decisions to confront it, and to break the stereotype in strategic decision-making, and this is embodied through the objective of the research based on studying the role that organizational improvisation plays in reducing the strategic inertia, and the administrative leaderships of the Iraqi Middle East Investment Bank were chosen In their capacity as representing the higher departments responsible for developing strategies, by adopting the questionnaire as a source for collecting data for measuring the research variables, (60) questionnaires were distributed, of which only (35) were valid and were analyzed using statistical methods to analyze data using the Statistical Package for Social Sciences (SPSS). The most important findings of the research was the presence of a significant effect of the independent variable represented by organizational improvisation on the dependent variable, which is strategic inertia, and this indicates that organizational improvisation has a great role in the organizations ’endeavor to reduce the strategic inertia that afflicts them. Therefore, organizations should enhance their improvisation capabilities Organizational program in order to achieve its strategic goals and work to develop special programs to develop its competitive capabilities.

The problem of administrative corruption is a global problem faced by societies and is considered one of the most dangerous phenomena, especially developing countries, which results in paralysis in the construction process and economic developments, which leads to the collapse of the economy and financial and administrative capacity, and thus the state’s inability to face the difficulties of development, reconstruction and infrastructure restoration.
Where the importance of the current research is in studying the phenomenon of corruption prevalent in Iraq, especially after the phenomenon of terrorism, which greatly affected all the facilities of life in the state and the great role played by the administrative leadership in limiting this negative phenomenon in society. An exploratory questionnaire was distributed to a sample of administrative staff and department managers in the Directorate of Education in Diyala Governorate to find out the extent of the role played by the administrative leadership to reduce the phenomenon of job corruption in it.

This research aims to determine the extent of the role of green human resource management practices as an independent variable and its dimensions include (green recruitment and selection, green training and development, green performance management and evaluation, green incentive system) in achieving entrepreneurial performance as a responsive variable and includes its dimensions (creativity, risk-taking, proactive). In Diyala Company for Electrical Industries, the study sample consisted of the higher administrative levels (Assistant General Manager, Department Directors), and Middle Management (People Directors).
The research included answering questions related to the research problem by examining the number of main and sub-hypotheses regarding correlation and influence relationships, in order to reach the goal of the research, the study was applied to samples from upper and middle departments through a sample consisting of (40) managers and division officials. The questionnaire was adopted. Measurement tool to collect the necessary data into in addition to adopting personal interviews prepared for this purpose, and a number of statistical methods using statistical analysis (SPSS) represented by (normal distribution test, percentages, arithmetic mean, standard deviation, coefficient of variation, simple correlation coefficient, multiple regression coefficient) We can feel that the research problem which lies in the increasing difficulties of applying modern intellectual methods from the practices of green human resource management in achieving pioneering performance in the research company, and that the importance of the research is a serious attempt to realize the managers in the research company of the concept of green human resource management and its role in achieving performance The pioneer, as for the most prominent conclusions reached by the research, which were represented by the existence of a correlation and influence between the variables of green human resource management and the variables of entrepreneurial performance, As for the most prominent conclusions reached by the research, which were represented by the existence of a correlational relationship and influence between the variables of green human resource management and the variables of entrepreneurial performance, the research came out with a set of recommendations, the most prominent of which was effective investment in the relationship between green human resource management practices and entrepreneurial performance and increasing the company's investment from the use of And the application of green human resource management practices as a basis for achieving its goals.

This research aims were to find out the effect of the application of the standards of excellence on technical education on the quality of outputs of Electronic education. the study sample consisted of (35) randomly selected, where it applied the study in the second semester of the academic year2020, as this study was limited to al Suwaira institute Technical to learn about effect applying Distinction Criteria for technical education on the quality of Iraqi electronic higher education outputs.
Conducted this study was, to stand up Research problem during from Main question:
What is the effect applying quality and distinction criteria on the Technical education output?
And the Branching from the main question, the following sub-questions:
• What is the reality Distinction Iraqi electronic technical education?
• What is the reality output Quality Iraqi electronic technical education?
• Are there significant differences at (0.05) in the quality outputs electronic technical education and Distinction technical education technical education for colleges and higher technical institutes in Iraq?
• Is there a trace of applying quality standards on e-learning outcomes in Iraq?

This study aimed to: identify the extent of the feeling of job satisfaction among the faculty members of six primary schools affiliated to the Directorate General of Education Diyala for the academic year (2020- 2021), identify the difference in the sense of job satisfaction according to the gender variable (males and females), identify the health behavior of the same faculty members, as well as to identify The variation in following healthy behavior according to the gender variable (males and females), finally, identifying the relationship between the job satisfaction feeling and health behaviors of the faculty members. The population of the current study consists of male and female teachers affiliated with six primary schools belonging to the Directorate General of Education Diyala / Baqubah. The number of study samples was (60) sample of males and females. The researcher also prepared a measure of job satisfaction and another for health behavior and extracted the statistical characteristics and found that The mentioned-above faculty members have a good degree in the feeling of satisfaction with work, there is a difference in the feeling of satisfaction with work between males and females and in favor of males, the mentioned-above faculty members practice healthy behaviors, there is no difference according to the gender variable in following healthy behaviors, and finally, there is a relationship Between the feeling of job satisfaction and the practice of healthy behaviors among the sample members.

The knowledge economy is the result of the enormous accumulation of knowledge gained from the use of information and communication technology of all kinds, whether for individuals, organizations and states. It represents the cornerstone of achieving sustainable development, which has become an urgent requirement to get out of the crisis caused by the contents of unbalanced development, which affected directly and indirectly many aspects of economic, social and political life. Knowledge is the driving force for growth, production, progress and prosperity, and economic and social development. Harmonious with the accumulation of knowledge, development and technological innovation is a tool and not just a requirement for it. Technical change can achieve accelerated rates of human development by improving health, food and knowledge, providing opportunities for communication and participation, and supporting economic growth rates thanks to the exploitation of human, material and natural resources available using modern technology. Today the two fields are linked (Economic and social). The knowledge economy is also a focal point for sustainable development as a path to achieving comprehensive development, being a means of expanding human choices and developing their capabilities.

The research includes four topics at the following: in the first part, it explains the different concepts and definitions of the enterprises, globally, regionally and local, and shows the most important features such as the ability to reduce unemployment geographical spread and low value of invested capital. The second topic deals with the most important challenges faced by these enter praises, such as lack of investments allocated to them and energy problems related to electricity and fuel in addition to the lack of a strategic vision for development and high production costs. In the third topic are the enabling rules such as the preparation of a strategic plan for development and advancement, as well as a plan for partnership with the rest of the industrial (sector projects and the mechanism for implementing these plans. In the fourth topics conclusions and recommendations, which are the most important of which is the need to create an independent national supreme body to support these enterprises, the council of ministers is followed by representatives of the private sector and businessmen to promote and develop them.

As a result of the continuous and rapid changes that the world is witnessing in the field of information technology and openness to global markets, making the local industrial companies with a continuous decrease in profitability as a result of the lack, understanding and awareness of these companies of these challenges, and the reason for this is due to the limitations of measurement processes on traditional systems, which requires directing a sum A great deal of attention is being paid to searching for an appropriate method for evaluating performance that goes beyond the limits of the organization to include customer requirements and transcends traditional financial indicators and goes beyond historical standards to future standards.
This is done by applying the pattern of change strategies in achieving the requirements of developing performance and identifying the range of factors and variables affecting the application and practice of the pattern of change strategies and the extent of their influence in the use of a four-dimensional scale represented by the balanced scorecard, so the research included two aspects that represent the first aspect of the theoretical framework of change strategies and their effect.
On the balanced scorecard and its role in the profitability of the company, while the second aspect includes the practical application of change strategies using the balanced scorecard.

The research aims to identify how systems thinking is employed and its reflection on achieving organizational health at the Ministry of Labor and Social Affairs. To achieve this objective, the researchers developed hypotheses based on relevant research and studies to determine the level, type, and strength of the relationship between the two variables.

The research adopted the employment of systems thinking as an independent variable consisting of five important dimensions: (understanding system relationships, diagnosing feedback, understanding behavioral dynamics, creating simulation models, and testing work policies). In addition, four dimensions were adopted to represent the dependent variable of organizational health: (institutional integrity, adaptability, commitment, and creativity).

The targeted research sample consisted of (85) senior administrative leaders at the Ministry’s headquarters. A number of statistical methods were used through SPSS statistical analysis.

The current research aims to examine the possibility of employing systems thinking as an independent variable that significantly contributes to achieving further developments in enhancing organizational health as a dependent variable. The most important findings indicate the ability to properly employ and manage systems thinking in achieving organizational health.

The research recommends investing in the influence of systems thinking in a way that enhances the Ministry’s adoption of values, objectives, and ideas to reinforce behaviors that improve organizational health.

The research aims to test the relationship and effect of Corona virus as an independent variable in consumer behavior as a respondent variable and in the presence of crisis management as an intermediate variable in a group of private colleges, and then try to come up with a set of recommendations that contribute to the relationship, and this research was applied to a group of members of the councils of private colleges and the number (32) Individually, the researcher used the questionnaire as a main tool to collect information and to measure the level of research variables and the relationships of influence and influence among them, and in order to process data and information, a statistical analysis program (SPSS) was used to reach the results through a set of statistical means, and the research reached several results that were The most important of these are the high level of research variables (Corona virus, crisis management, consumer behavior) in a group of private colleges, in addition to verifying the existence of highly significant correlation and impact relationships between research variables with their sub-dimensions, and reaching a set of recommendations that support this relationship and enhance practices Members of the councils of private colleges in achieving consumer behavior within the framework of crisis management.

The research goals at descriptive the use of information technology on the performance of management system in Iraqis’ educational institutions in general and in the University of Dyala as a model, in particular, using the electronic management system in all amenities of the University of Diyala, Based on all the requirements required by the colleges of university in general and the presidency of university, especially information (functional, practical, and scientific) for all employees working from the administrative and technical in the university. All the colleges of the university have been used to offer us with combined statistics to determine the range of reliance on the using the management system in all amenities of the University of Diyala by the colleges of the University. The information collected was processed through the design of the content management system of human resources. Therefore, the use of information technology in administrative department of university is the substance for the development of The employees of the electronic system and the development of their skill in the use of modern information technology. The use of the MS depends on the people who work with it with knowledge in the field of technologies. Besides that, the contribution of employees in the MS with training workshops and courses to improve their expertise in the use of information technology. The advantage of using CMS through tangible reality is the reduction time, effort and paper consumption. As well as Improving the level of performance in the management of educational institutions and keeping pace with the development of modern applications and technologies.

This research aims to identify the role and importance of inspection and receipt procedures in determining the quality of purchased materials, through an applied study in Wasit Governorate Municipality. The study focuses on the procedures followed in receiving supplied materials and their impact on ensuring conformity with the required quality and quantity standards. The research highlights the importance of effective material management, especially under the current circumstances that require strengthening control procedures over the entry and acceptance of goods.

The study found that inspection and receipt processes contribute significantly to improving the quality of materials by adopting comprehensive examination procedures, providing qualified laboratories, and utilizing specialized technical staff. The research also emphasizes the importance of developing warehouse management practices and adopting international standards, particularly ISO standards and certificates of origin, as effective tools for verifying the quality and acceptance of purchased materials.

The research recommends enhancing control systems, improving inspection mechanisms, and increasing the efficiency of employees responsible for receiving and storing materials to ensure better resource management and support organizational performance.

The research sheds light on the most important challenges facing the work of business incubators of the Iraqi higher education sector, represented by the weakness of the accounting practices used in the conduct of their business, as the importance of the research lies in the importance of the influence that the accounting organization has on the decisions of its funders and the aim of the research is to clarify the most important challenges facing The work of business incubators and the effect of the accounting organization on the decisions of the financiers And this is by conducting a survey of the views and opinions of the study sample, which included directors of departments and divisions of business incubators in the higher education sector. The study found a set of results, the most important of which is the influence of administrative and financing decisions with the accounting information provided by the accounting organization, for the activities of the incubators, and the existence of an independent accounting unit in the incubator that adopts international accounting standards for the public sector in the accounting organization that will provide useful and appropriate information in the decision-making process.