Journal of Business Economics for Applied Research

This research seeks to identify the relationship and impact between the research variables represented by electronic advertising as an independent variable, and its dimensions include (ad content, advertising form, influence and interaction), and marketing tourism services as a reliable variable, where opinions were taken for a sample of electronic advertising users of search for tourism services in Nineveh Governorate, numbering (209) individuals, a questionnaire was distributed to them as a tool for research and was analyzed using the statistical program (SPSS), as the tourism sector in Nineveh suffers from a lack of interest in the field of electronic advertisements provided by some tourism companies to market their tourism services and this negatively affects the work of these companies in meeting the desires and needs of customers (tourists), and a set of conclusions were reached, the most prominent of which are:
1. There is a positive and moral correlation between the dimensions and variables of the research.
2. The presence of a significant impact of electronic advertising in the marketing of tourism services.
According to these conclusions, the research presented some proposals, represented by:
1. That the content of the advertisement should include a benefit for tourists and not only the presentation of the company\'s services.
2. The organization should adopt sustainable relationships with its various customer.

The research variables addressed a number of topics, which are considered among the most important cognitive transformations in literature and contemporary marketing thought to form an intellectual framework expressed in the relationship between magnetic marketing and enlightened marketing, as an important source for building small business organizations in the city of Dohuk. Magnetic marketing was expressed in dimensions (message, market, and media) and informed marketing was expressed in dimensions (consumer, oriented marketing, innovative marketing, value marketing, Social marketing, mission, based marketing). The research problem was expressed by a number of intellectual and field questions, most notably the diagnosis of the extent to which small business organizations own the variables and dimensions of the current research and whether they are practiced by them in reality, as well as the special statistical relationships between those variables and dimensions.
The research also aimed to answer these questions to elucidate the intellectual implications of these variables and dimensions as they are one of the marketing topics in the modern administrative and marketing intellectual literature on the environment of small business organizations in the city of Dohuk.
A number of descriptive and inferential statistics tools were used to describe the study sample and its variables, as well as to test the statistical relationships of hypotheses by adopting the (SPSS V.26) program, where the field of research included (8) small business sectors. That society amounted to (153) individuals distributed on the different administrative levels in those organizations, as the research reached a number of results, the most prominent of which was the presence of a positive correlation between the magnetic marketing variable in the enlightened marketing variable with a coefficient (0.533), and that magnetic marketing explains its percentage (28.4%) of the change that occurs in informed marketing.

This research aims to know the role of the marketing mind in enhancing the creative performance of a sample of the administrative leaders in the Iraqi private commercial banks. To achieve the objectives of the research, a hypothetical model was formulated consisting of two main variables. The independent variable represents the marketing mind through three dimensions: (customer attraction, customer marketing response and sales transfer to the customer), and the dependent variable is creative performance and consists of three dimensions represented by (fluency, originality and flexibility). A set of hypotheses were developed and built, including hypotheses of correlation and hypotheses of influence. This research adopted the descriptive analytical approach, and the researchers used the questionnaire as a basic tool for collecting research data, as (166) valid forms for analysis were analyzed distributed among the administrative leaders in the surveyed banks, As well as conducting personal interviews to clarify the subject and the paragraphs of the questionnaire, The data was analyzed and hypotheses tested using appropriate statistical tools through the use of the statistical analysis program (SPSS V. 25). The research reached a set of conclusions, the most important of which was that the use of the marketing mind in the surveyed banks contributes significantly to influencing the creative performance, which means that the dimensions of the marketing mind have a statistically significant effect in enhancing creative performance. Based on the conclusions, a set of recommendations were developed, the most important of which was the need to work on investing the interrelationship between the marketing mind and the creative performance in a way that contributes to enhancing the current performance of the bank, given the influence that the dimensions of the marketing mind have in enhancing the creative performance of the bank.

The topic of internal public debt and foreign reserves is one of the topics that aroused the interest of researchers. The research aims to analyze and measure the impact of the internal public debt on the foreign reserves of the Central Bank of Iraq, and analyze the evolution of the volume and structure of the internal public debt and foreign reserves, as well as the statement of the financial and monetary effects of the internal public debt in Iraq. The researcher adopted the method of blending the descriptive analytical approach to clarify the theoretical framework for each of the internal public debt and foreign reserves of the Central Bank of Iraq, and the inductive approach using modern standard models based on the Autoregressive Distributed Deceleration Model (ARDL) methodology The annual data for the period (2004-2020) was used to measure and analyze the relationship between the internal public debt and foreign reserves through the use of the statistical program (Eviews 9).
The research concluded that there is an inverse relationship between the internal public debt and the foreign reserves of the Central Bank of Iraq, as the increase in The internal public debt, in turn, leads to a reduction in foreign reserves, meaning that the increase in the internal public debt by (1%) leads to a decrease in foreign reserves by (0.25%). With the impact of the general budget deficit on foreign reserves, through the decrease in the Ministry of Finance's sales to the Central Bank of Iraq, so that the Central Banks auction sales are greater than its purchases, which leads to the withdrawal of these reserves.

The current research sought to determine the roles of the project site selection factors (geographic location, transportation, demographic characteristics) in enhancing the quality of service dimensions at some malls in Mosul. The aim of the research is to provide a theoretical framework based on project site selection factors related with malls and quality service dimensions, and testing the correlation and regression between research variables, by distributing (44) questionnaires, As well as a set of suggestions that could contribute to solving the problems that could face the malls for the selection of the project site, and the importance of research come from linking between variables of the research and This is an initiative for malls to face problems in their environment and achieve their planned goals, The search was applied to a number of malls in Mosul and individuals in top and middle management were selected as the sample for the research as being more knowledgeable and experienced and having influence on decision-making , These forms were analyzed on a statistical software (SPSS.Ver-28), the most important result of the research being the validity of the research assumptions by verifying a significant correlation between the research variables and a significant effect of the project site selection factors on the quality of service dimensions, This reflects the malls interest in research in adopting these factors and the compatibility of their business and research variables.

The research aims to provide the availability of the dimensions flexibility supply chain in the new Hammam Al-Alil cement Factory in Nineveh, where the descriptive analytical approach was used, By adopting the questionnaire form, it was distributed to a sample of (32) persons working in the factory in question, and 28 questionnaires were retrieved, and after collecting data information along with processing using the statistical program (SPSS. V-24).With increasing uncertainty for the customer. Many firms need to respond to customer demands. Therefore, flexibility is considered one of the dimensions; in recent years, firms worked under Uncertainty Environment or Unstable. In this light, this led to companies' payment by adopting Supply chain flexibility dimensions that are regarded as opportunities for firms to improve their operations, achieve a competitive advantage, and increase market share. This study will study the possibility of Supply chain flexibility dimensions / An Exploratory Study New Hammam Al-Alil Cement Factory in Nineveh.
This study will address the possibility of establishing processing chain flexibility strategies at the New Al-All Cement Company in Nineveh:
1. How well do the New Hammam Al-Alil Cement Factory employees know about the concept and anchors of supply chain flexibility?
2. Are the staff at the New Hammam Al-Alil Cement Factory in question seeking to establish the flexible foundations of supply chain Flexibility?
3. Makes staff's response at the New Hammam Al-Alil Cement Factory under consideration to supply chain flexibility?
The data collection researcher relied on the questionnaire form, where 28 forms were distributed, and the research reached a set of conclusions, the most important of which was:
In the research sample environment, the requirements for applying the elements of processing chain flexibility are available. In light of the findings, the researcher has made many proposals, the most important of which are:
The flexibility of the supply chain is one of the main entrances that can be used to conduct a continuous evaluation of industrial or service companies, as these dimensions work to assess the ability of the supply chain to meet the delivery dates of its customers' products and reducing costs of the production process.

The current research sought to determine the actual role of the dimensions of self-motivation in achieving career success by diagnosing the level of relationship and impact between them. This led to the following research question, which represents the starting point for the current research and its essence, \"What is the actual role of the dimensions of self-motivation in achieving career success at the level of the researched organization?\" In order to complete the field framework of the current research, the Faculty of Administration and Economics at the University of Mosul was selected as the field for the current research, as the two researchers adopted a questionnaire form as the main tool for data collection. A number of (70) questionnaire forms were distributed to a random sample of workers in the researched organization, of which (60) were recovered valid for statistical analysis. The results of the research were reached by adopting a number of statistical methods including the correlation coefficient and linear regression and the results of the research confirm the existence of a correlation and a significant effect between self-motivation in terms of its dimensions and career success in terms of its indicators at the level of the researched organization.
Based on the conclusions, a number of recommendation were proposed the most prominent of which is the need to take into account the actual enablers of the dimensions of self-motivation and consider them as effective starting points towards improving the level of career success of the researched organization.

The study aimed to know the impact of disclosure of social responsibility in reducing profits management, the study dealt with the analysis of the content of the financial statements published in the Iraqi Stock Exchange during the period (2011-2020) for a sample of companies from different sectors represented in the sector (banks, insurance, industry, Agriculture and hotels) using multiple regression analysis to test the study hypotheses. Content analysis was used to measure the disclosure of social responsibility (the independent variable), while profit management (the dependent variable) used a model (Kothari, 2005), and it was found that there is a negative correlation between the percentage of social responsibility disclosure and profit management, and the study recommended that social responsibility pay attention It is sufficient by companies due to its importance in the results and performance of companies, and the concerned authorities in the Iraq Stock Exchange must spread awareness about the implications of practicing profit management operations.

The research sought to identify the quality of the educational service at the College of Administration and Economics at the University of Mosul by focusing on five main dimensions according to the consensus of the researchers’ opinions, and it is the basis for measuring and judging the quality of the educational service, as these dimensions serve as indicators to measure the rise or fall of service quality in general. The analytical descriptive approach was relied upon in the completion of the research and the design of a questionnaire containing variables specific to each of these dimensions. The questionnaire was distributed to a sample of (30) students of the fourth stage from the departments of the college investigated, The data was analyzed through statistical programs using the (spss) program and access to the results and their interpretation. One of the most important results that was reached is the availability of dimensions of educational service quality, as all dimensions of educational service quality obtained percentages of agreement and at varying rates in the field investigated in the light of which the research presented a set of proposals for the field under study.

The research aims to test the correlation and influence relationships between the variable (Total Quality Management) as an explanatory variable with six dimensions: (quality management system, administrative leadership commitment, employee integration and training, strategic quality planning, production operation management, and continuous quality improvement) in the two variables. The respondents: (Product Quality Engineering, and Production Operation Engineering), To submit a business model in Diyala State Company as a site for conducting the research, based on the descriptive analytical approach to measure the correlation and influence relationships between variables by testing four main hypotheses. Data were collected from 271 individuals. From managers and employees were selected randomly. The research also relied on the questionnaire as the main research tool, and it was subjected to a set of tests to ensure its validity and reliability, as well as a set of descriptive and inferential statistical methods to answer the research questions. In all dimensions of TQM, as well as the adoption of the research scheme because of its impact on the quality engineering of the company's products and production operations.

Our current research presented the descriptive approach to review the implications of the theoretical framework and quantitative analysis to test the research hypotheses and interpret the results of the relationship between the research variables. In Baghdad as an applied field for our research, as the questionnaire was distributed by (204) respondents from the administrative levels of the company and using the statistical program SPSSV.26, and a set of conclusions were reached, the most important of which is the existence of a correlation relationship and a moral effect for the variable Gemba Kaizen in the variable sustainable marketing, and the proposals came to show the need to follow The researched company approached Gemba Kaizen based on its basic dimensions to promote a marketing practice that contributes to the company\'s participation in the direction of sustainable development.

The aim of this research is to identify the role played by the ethical climate in achieving strategic sovereignty, among a selected sample of academic leaders in a number of Iraqi universities. Research objectives and hypotheses A hypothetical scheme was developed through which the nature of the logical relations between the research variables and its dimensions were determined. University of Tikrit, University of Anbar, University of Samarra, University of Fallujah) as a field for research through a sample of (204) academic leaders out of the total research community of (432) academic leaders, as the forms valid for statistical analysis were (193) questionnaire forms.
The research came out with a set of conclusions and recommendations that were consistent with its hypotheses, the most important of which were: The achievement of strategic sovereignty in Iraqi universities, the research sample, depends largely on the presence of an appropriate ethical climate in it, which encourages employees to present their best skills and enables leaders to make more objective decisions that are The secret of the success and excellence of organizations.

The current study aims to enable the basic strategies to reach the successful goals in achieving the effectiveness of the human resource. Especially since the independent variable is the hedgehog strategy, which is one of the most prominent modern contributions that emerged as a result of the organizations need to use modern theoretical methods, which are among the contemporary methods that have achieved great success in the side of developments that have occurred in the light of the business world, and enhancing and providing them in effectively achieving the portfolio of human resources. Efficient, with high accuracy and in a timely manner, to ensure that the university achieves its entrusted goals. Therefore, it provided an explanation of the concept of the hedgehog strategy and the extent of the impact or role it plays in supporting an efficient human resource portfolio in the researched organization. A sample of the employees of the faculties of Tikrit University was selected, and the research reached a set of conclusions, the most important of which is the existence of a correlation and moral effect between the hedgehog strategy in achieving a portfolio The efficient human resource, and a set of recommendations and proposals were presented that the researchers deem necessary for the researched organization and similar organizations.

This research aims to demonstrate the impact of the adoption of international financial reporting standards on the evidence methodology in auditing and to clarify the role played by the external auditor by collecting and evaluating evidence in accordance with international financial reporting standards to express a technical and neutral opinion on the financial statements, and to indicate the importance of financial reporting and accounting standards In improving the quality of financial information and accounting disclosure and clarifying the requirements for the proof-of-audit process, the research focused on the issue of proof in auditing, which emphasizes the necessity of the role that evidence plays in the effectiveness of the auditor's report. The inductive approach was adopted in presenting the theoretical side of the research. As for the practical side, it was relied on analyzing the data obtained by means of a questionnaire that was distributed to a sample of auditors in auditing offices and companies. A set of conclusions was reached and it provided financial reporting standards. The auditors set a set of rules and guidelines that increase the credibility of the financial reporting process, and thus enable the external auditor to express a neutral technical opinion in accordance with the requirements of financial reporting. Criteria for auditing fair value estimates.

The study aims to clarify the role played by the Six Sigma methodology according to the (DMAIC) model, in achieving the criteria of the European Discrimination Model (EFQM) in the Mosul Municipality Directorate according to the point of view of its administrative leaders, as the study problem raised many questions that dealt with the nature of the relationship and influence between the study variables and in the light of These questions are the formula of three main hypotheses that explain the correlation and influence relations between the variables of the study, and in the light of which the hypothesis of the study was developed that illustrates this.To achieve the goal of the study, a questionnaire was distributed to a sample of (48) people from the administrative leaders working in the directorate. There is a statistically significant correlation and effect between the Six Sigma methodology according to the (DMAIC) model and the criteria of the European Discrimination Model.There is a significant statistically significant correlation and effect between the (DMAIC) model with its five stages and the European discrimination model with its criteria,The researchers presented a set of proposals, most notably: the need to pay attention to the concept of the Six Sigma methodology according to the (DMAIC) model by emphasizing the application of its stages in service organizations, in particular the Mosul Municipality Directorate, because of its importance in reducing errors and defects and eliminating problems, which contributes to improving the quality of The services provided, and the beneficiaries of its services have impressions that the Directorate is distinguished in providing high quality services. Establishing a division within the organizational structure of the Mosul Municipality Directorate, similar to the Quality Department, and defining its work by) defining, measuring, analyzing, improving and controlling (all operations and activities in which it is carried out

The recurrence of financial crises is a warning to banking systems of the need to achieve financial recovery and the rapidity in achieving it. As it can resume its activities and continue and develop and this is what the research aimed to measure by measuring financial recovery and its impact on bank credit, and a group of Arab countries are chosen as a field to conduct the research, namely (Egypt, Bahrain, Jordan and Morocco) based on the data of the World Bank for the sample countries and for the period (2006-2020), and the statistical programs (Spss) and (Eviews) are adopted, and the research concluded that there is an impact of financial recovery in bank credit and improving its levels. The most important recommendations are the necessity of applying the steps and strategies of financial recovery if the banks want to overcome the financial crises and pay attention to the technical aspect and technological development in banking work.

The current research sought to show the role of smart manufacturing technology in sustainable marketing in the General Company for Construction Industries in Baghdad, reaching to a research problem that does smart manufacturing technology contribute in sustainable marketing aiming to creating a modern manufacturing environment. That environment is able to produce products that meet the changing market needs in terms of quality and cost. Also its formatting to the environment and its preservation for future generations, as the study was carried out in terms of using the descriptive analytical method for the purpose of analyzing the results of the research. The questionnaire was used as a basic tool for data collection and as an important aspect to complete the practical aspect in it, which was distributed to a sample in the General Company for Construction Industries in Baghdad, amounting to (208) Valid for analysis, and the data was then analyzed and research hypotheses tested using ready-made statistical software tools suitable for the study, including (SPSS, Amos 26), and the study reached a set of conclusions, including the emergence of the results of the survey that there is a direct and significant impact of the smart manufacturing variable in sustainable marketing, and that In terms of the value of the regression coefficient, in addition to putting forward proposals, the most important of which are on Iraqi industrial companies in general and evil The researched group, in particular, pays attention to the manufacturing process and the shift towards smart manufacturing to keep place with the local and global market and its processes to produce sustainable products that can be marketed to current and future generations art manufacturing requirements, sustainable marketing.

The management of savings and attention to the total fixed capital formation has become one of the necessities in achieving increases in the rates of economic growth in most countries, due to the direct and clear impact of these two variables on the gross domestic product. Savings and GDP based on a time series 1990-2020 in Singapore, as these variables had a major role in the rise in economic growth in Singapore as well as the basic elements represented by the element of labor, capital, land and organization, and from the results that were reached, that there is a relationship Its long-term equilibrium between gross fixed capital formation, total savings and economic growth according to the joint integration test (Johansen), and the calculated value of (F) reached (532.7422), so it is necessary to stand behind the increase in savings and direct them towards investments, which in turn will increase the total capital formation Consequently, Singapore\'s GDP increases and economic growth rates rise.

The research aims to clarify the nature of strategic auditing to reduce financial failure and evaluate decisions and long-term plans based on data and information about future effects and this in light of its relationship with the internal environment of the company on the one hand and the external environment on the other hand and the extent of the company’s adaptation to its surroundings. The research deals with the nature of auditing in general and auditing the strategic in particular, where it presents its types, importance and steps, and also discusses the issue of the financial failure of companies in terms of its concept, causes and stages. The task, including: The strategic audit process is a control process for measuring strategic performance, which is broader and more modern than other methods. It is necessary to rely on developed quantitative models as effective tools to measure and predict financial failure, and to work on developing financial analysis so that companies can understand the financial situation and strategic planning.

The study aimed to identify the extent of awareness of the strategic values of the Ministry of Justice in the Department for the Care of Minors, as it is one of the departments affiliated with the ministry above, where the problem of the study is the lack of clarity of the extent to which the employees of the Department for the Care of Minors realize the strategic values of the Ministry of Justice. To achieve the goal of the study, the researchers resorted to the descriptive analytical method in analyzing the data obtained in the light of the questionnaire, which is the main tool for the study, in addition, these data were analyzed through the statistical program (SPSS24). And the importance of the study was that it was a realistic field study that tries to benefit from the values of the Ministry of Justice and the extent of its awareness in the department of minors’ care , as it is one of the departments affiliated with the above ministry. The study was applied in the field of the General Department for the Care of Minors in addition to its affiliated directorates in Baghdad (Directorate for the Care of Minors in Karkh, Directorate of Care of Minors in Rusafa, and Directorate of Care of Minors in Sadr City), while the study community was represented by administrative, legal and accountants staff within all administrative levels). The number of (200) employees, as a sample of them was withdrawn to represent (132) individuals, according to the equation (Steven Thompson equation) and the questionnaire was distributed to them and then (125) questionnaires were retrieved and (117) questionnaires were valid for statistical analysis. The study concluded that there is an awareness of the strategic values of the Iraqi Ministry of Justice defined in the strategic plan of the ministry (2018-2022) in the department of minors care, and the study recommended deepening these values and moving away from the pretentious and exaggerated values.

The research aims to test the two relationships of correlation and influence between leadership communication skill and organizational confidence in the General Directorate of Education in Salah al-Din and through a selected sample of its employees who are considered the main resource for the aforementioned organization. The research is a hypothetical scheme through which the hypotheses were identified. The comparative analytical descriptive approach was also used to reach the results, as well as the questionnaire form as a main tool for research to collect information related to the research and related to the field aspect. A form on a sample of workers in the aforementioned field, and (200) forms were retrieved from them, and after checking them, (5) invalid forms were excluded and (195) valid forms, i.e. at a rate of (97.5%) and then analyzed by the statistical program (Spss-v). 23) The research came out with a set of results, the most important of which is the existence of a positive significant correlation between communication skill and organizational confidence, and it was a good degree, and the results also showed a significant effect. The study concluded with a set of recommendations, the most prominent of which was that the leader in the General Directorate of Salah al-Din Education should direct other administrative leaders for the purpose of listening to workers, communicating with them and helping them to overcome their problems in the work environment, as well as based The leader in the General Directorate of Education of Salah al-Din maintains a stable work environment through the use of various scientific methods and the necessary means and social interaction with workers to accomplish the work and achieve the goals of the organization.