journal of Economics And Administrative Sciences

The purpose of the research is to study the impact of knowledge management (personalization and coding strategy) in achieving strategic excellence in the environment of Iraqi private banks, and the descriptive and analytical research approach has been adopted, so the researcher adopted positive philosophy according to the deductive approach for the purpose of deriving the first research hypothesis from the theoretical side and the research reached a group of The most important results are that the personalization strategy has made great progress in its ability to influence strategic superiority as a responsive variable, as the civil bank departments were successful in employing the changes that occurred in the personalization strategy when introducing more changes in Strategic excellence, and the practical implications of the research were that knowledge management strategies contribute effectively to achieving strategic excellence, the research is based on its intellectual originality on the propositions off (AL- faouri, et al, 2011)( (Hajric, 2018) on knowledge management and its strategies and confirm The work of organizations in the era of knowledge economy on the knowledge economy they possess, which qualifies them to work in the rapidly changing business environment, which led these organizations to change the traditional thinking frameworks for their work, transforming them to rely on the assets and intellectual and knowledge systems that they possess, contrary to what was Previously based entirely on vision and philosophy Leadership, which gives great importance to this subject and try to enter it as a platform in Iraqi banks. On the one hand, on the other hand, the organization's ability to achieve continuous education, improve talents, and direct achievement ideally, can serve the organization and the customer and thus achieve strategic excellence according to the proposals of both (Alnaweigah, 2013), (Eran, et al, 2015). ), And this research is unique in that it combines two variables and in the environment of Iraqi private banks, so it is a review of the literature written on this topic and also dealt with in the analytical side.

The research aims to analyze the relationships of influence and influence between the soft skills of human resources and strategic performance, as the soft skills of human resources constitute the engine for all duties and operations carried out by the organization, and as a result of sharp changes in the environment, it was necessary for this organization to determine the most important financial and non-financial indicators that are required Approving it in achieving strategic performance to ensure its survival and continuity in work. The research problem was represented by a decrease in cognitive awareness of the importance of employing soft skills for human resources in achieving the indicators of strategic financial and non-financial performance, so the importance of research emerges in an attempt to provide therapies for them, and to achieve the goals of the research by clarifying the relationship between the main and secondary research variables, the descriptive analytical approach has been adopted In the application of the research, as the questionnaire was used as a tool to collect data, which was prepared using ready-made measures, and a sample of (101) section managers and division officials was distributed in (6) directorates of the Iraqi Ministry of Education. For processing and analyzing research data, the statistical program (SPSS-V23) & (Excel) was used. Statistical methods also produced a set of results that confirmed the correlation between the soft skills of human resources and strategic performance, and there is also a significant effect of the soft skills of human resources in strategic performance.
 
Among the most important limitations of the research are the scarcity of Iraqi research and studies specifically related to the soft skills of human resources, the difficulty of translating some foreign terms, and the difficulty of persuading the respondents to fill out the questionnaire paragraphs. As for the scientific implications of the research, it was represented by presenting a set of conclusions, the most important of which is that soft skills for human resources are the most important resources for identifying and building indicators of strategic financial and non-financial performance in light of the dynamic environment, which requires them to pay attention to developing soft skills by looking at the experiences of developed countries and trying to benefit from them. And apply them in the Iraqi environment in the best possible way. With regard to originality / value of the research, it is his attempt to combine two variables (soft skills for human resources and strategic performance) into one research to provide a contribution to providing a new source of its kind for the Iraqi and Arab library.

This study examined the effect of elements of internal marketing activities on customer satisfaction through an exploratory study of banking services in the city of Baghdad, if the research problem crystallized by asking a group of questions, the most important (is there a correlation and impact between the dimensions of internal marketing and customer satisfaction, this study aims to determine The effect of internal communication, training and internal market research on customer satisfaction, represented by quality of service, loyalty and market share, and embodied the objective of this study to identify the level of availability of internal marketing activities and programs in the research banks, data were collected using a questionnaire-based survey consisting of (24) questions and distributed 102)) as director of the managers of private banks in the city of Baghdad. In order to analyze the data obtained from the questionnaires, using quantitative methods such as the arithmetic mean, the standard deviation, the difference coefficient, the simple correlation coefficient, and the modeling of the structured equation, the researcher reached a number of conclusions, the most important of which is the existence of relationships Correlation and influence of moral significance between internal marketing and its dimensions, customer satisfaction and its dimensions, and this confirms that the research banks are interested in the activities of this marketing. Leave three (internal communication, training, internal market research) that will lead to the result in achieving customer satisfaction. Accordingly, the research recommended that the research banks should instruct the administration to improve the internal marketing activities by applying the activities appropriate to the bank’s work to obtain customer satisfaction, and the search was limited to private banks, so it is not possible to generalize the results to the rest of the service organizations, and that providing internal marketing activities and programs in the researched banks contributes In reaching the customer's satisfaction, the research shares support the social responsibility of the banks searching for customers, considering that individuals are part of this society and that any impact on it affects the society as a whole.
Type of research: research paper

The Research Aims To Clarify The Role Of Knowledge Innovation On The Administrative Process Represented by Managing Strategic Momentum, The Research Problem Focuses on Administrative leader Interest In And Implementation Of The Innovation Element Of Knowledge In The Organization By " Managing Strategic Momentum" As Well As The Focus By Management About The Innovators And Makers Of Knowledge And Strategic Planners In The Design And Formulation Of Strategic. Research does Contribute In Solving Part Of The Organizational Problems Of Vision, Innovation And Their Impact On The Momentum Management To Determine The Extent On Which The Procedures Of The Assessed Companies And Plan To Regulate Innovation Under The Momentum Of Strategic Management. The Research Commences from a Main Assumption To Explore The Impact Of The Relationship Between Research Variables, And Is Determined By The Field Of Research In Three Leading Iraqi Telecommunication Operators (Asiacell And Korek Telecom And Zain Iraq) Through A Comprised Of Engineers, Experts And Consultants Of (138) As a Purposive Sample Of 103 Individual, And Used Observation And Interview, As Well As The Questionnaire As of Data. Statistical tools Used for Measurement And Analysis Of The Data Represented by The Coefficient Explorative And Assertive Analysis And The Arithmetic Mean, Standard Deviation And Coefficient Of Variation And The Discovery Of Significant Differences Between The Companies Through Kruskal And Mann Scale Whitney, The Most Prominent Of The Findings Of The Research Are Having A Significant Effect Of Knowledge Creation On The Strategic Momentum Management, The Most Important Conclusions Are The Paramount Importance Of The Process Of Innovation And Continuous Management Of Dynamic Strategic Momentum With Each Step Implementation Of The Strategic Plan, The Most Important Recommendations To Encourage Innovative Courses And Organizational Workshops Strategy To Support The Processes Of Innovation And Progress During The Strategic Administrative System In The Bylaws Of The Companies, Paying Extra Attention To The Senior Management Of The Elements Of Innovative, Strategic And Continuous Support For Its Members.

The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.
The problem of the study was the absence of an institutional performance evaluation system at the center whereby weaknesses (areas of improvement) and strengths are diagnosed in order to strengthen the strengths and develop improvement plans and confine only to the periodic evaluation system for employees.
The study was carried out at the National Center for Administrative Development and Information Technology in the Ministry of Planning by adopting the case study method and used check lists derived from the standards of the European Model of Excellence for the purpose of collecting data on the performance of the center and evaluating it, which includes the criteria of possibilities and includes ( Leadership, strategy, human resources, partnerships and resources, processes, products and services), and the results criteria include (customer results, worker results, community results, business results), information has been processed using the statistical methods of weighted average the medium Weighted calculation "rate" and the percentage of the extent of conformity to diagnose the size of the gap between the criteria of the European Model of Excellence to evaluate the institutional performance and the actual performance of the center.
The results confirmed a gap between the actual performance of the center and the standards of the European model of excellence, the largest gap was the standard of partnerships and resources, and the lowest gap was the standard of operations and services and the study recommends that the center adopt the Model of European Excellence (EFQM) as a contemporary management tool to evaluate its institutional performance Periodically, starting from the initial evaluation phase to determine the current situation in accordance with the examination lists of the standards of the model, and then develop the methodologies necessary to conduct the second evaluation in accordance with the logic (RADAR) to achieve excellence and receive the award of excellence issued by the European Foundation for Quality Management

The current research aims to test the relationship of the entrepreneurial leadership and its factors (strategic factors, communication factors, personal factors, motivational factors) in managing the organizational crisis and its stages (detection of warning signs, readiness and prevention, containment of damages, restoration of activity, learning) among a sample of companies of the Ministry Water resources (Al-Fao State Company for the implementation of irrigation projects, Al-Rafidain Company for the implementation of dams, Iraq Company for the implementation of irrigation projects), as well as standing at the level of interest of the research companies in the search variables and their factors and stages, there is no doubt that the search variables are important to the Ministry and the company The research sample and view, given the challenges and rapid changes in the course of events, especially crisis management, entrepreneurial leadership factors, and what the search variables provide to the companies in question, the research problem was to identify the level of practice and interest, and the ability of companies to employ entrepreneurial leadership factors in crisis management, Two research hypotheses were formulated, validated by surveying the views of a class intentional class (62) views, from employees in companies and who holds the position (general manager, assistant general manager, department head, division official and unit), and the researcher employed the exploratory descriptive approach, and used The questionnaire as a key tool for gm With data and recognition at the application level and the relationship between the two research variables, the sample responses were subject to descriptive and inferential statistical analysis via two programs (AMOS V.25 & SPSS V.25). For the purpose of data processing, the researcher used statistical methods (ratios and frequencies, mean, standard deviation, The relative importance, the coefficient of relative difference, confirmatory and exploratory factor analysis, natural distribution, the simple correlation coefficient Pearson, the simple and multiple regression coefficient), and the statistical analysis has led to the availability of entrepreneurial leadership and its factors in the first order practice and interest, then the crisis management came The second order, as well as the employment of the surveyed companies to lead the leadership in strengthening the crisis management, especially through communication factors and personal factors.

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centered on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of insurance companies for their marketing channels has a slight impact on marine insurance losses if those losses depend mainly on the nature of real circumstances and governance that may have just E the goods during sea transport, and puts the research group's recommendations, notably the need to develop clear indicators for the selection of agents for insurance companies and senior management are responsible for taking into account the cognitive levels of the agents of topics related to marine insurance.

solid waste and reduce the difficulties faced by all countries. However, it is becoming increasingly acute in developed cities because their economies are growing rapidly. It is necessary to identify the modern methods used in developed countries in managing wastes. The use of modern waste management techniques is a coordinated effort by international agencies within the borders responsible for them. The problem of the study can be identified in the lack of clarity of environmental management procedures in place. The importance of the research contributes to providing greater capacity to the administrative and technical leadership in the municipality of Ramadi to identify suitable means for solid waste management and correct treatment which is a reason to preserve the environment from pollution. In order to complete the requirements, it is necessary to delve into the actual reality of the Municipality of Ramadi. The questionnaire was designed and prepared for this purpose. Four main factors included methods and methods of waste treatment to include sources of reduction from the source, and the means of screening and recycling will review energy and the implications of the questionnaire health effects and economic and social impacts. A number of Arab and foreign studies and research related to the research variables were used. In order to analyze the statistical data on the study variables and test their hypotheses, the Microsoft Office Excel 2013 was used to clarify the profiles of the respondents.. The study reached a number of conclusions, including the weak environmental awareness of the citizens of this city in using modern environmentally sound means to deal with solid waste generated. Lack of specific and pre-determined criteria by the municipality in how to distribute bags and containers of waste to residential areas. The random path of garbage collection mechanisms has not been chosen as the ideal and economic route. There are no symposia or programs to raise the awareness of the population, so as to recognize the seriousness of pollution generated from solid waste. Recommendations for the successful use of modern methods in solid waste management need to provide the allocation of the necessary financial resources and the human potential for self-management of solid waste. Developing the environmental awareness of the individual and society, and paying attention to studies and research in the areas of recycling and reuse of some household waste that

The current study aims to investigate the effect of strategic knowledge management practices on excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as a main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software,This study reached a set of results, the most important of which is the existence of a positive correlation and effect relationships between strategic knowledge management practices and the indicators of excellent performance at the researched organization. This result leads to the key conclusion that IDRMII invests knowledge mainly in improving its excellent performance, as well as exploring knowledge and creating the knowledge and its participation in the overall processes aimed at enhancing this performance in a synergistic manner. The findings also show the interest of IDRMII in its excellent performance and instinct to employ strategic knowledge management; more especially, when IDRMII invests knowledge after exploring it, makes strategic meaning about it, and shares knowledge in that interest. The focus on the one institution which is represented by IDRMII, and within one workplace environment (the industrial environment) are considered the main limitations of this study. This is because it is difficult to generalize the results to other sectors and environments. The scientific implications of the research were represented by investigating the nature of the influence and correlation relationships between strategic knowledge management practices and excellent performance, It is represented by the necessity of increasing awareness of senior administrative leaders and decision makers in industrial organizations towards the importance of administrative concepts which are highlighted on the current study. More specifically, this study sheds light the vital role of strategic knowledge management practices in achieving the highest excellent levels of performance for industrial organizations, The research was drawn from a master thesis that has not discussed yet, This research adds a modest value to the Iraqi academic library in the field of knowledge and strategic management through providing a conceptual and practical model of affecting strategic knowledge management practices on excellent performance, Research paper.

The research topic was chosen as a result of the importance of the human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem the following questions were raised:
• What is the reality of artificial intelligence in the researched organization ?
• What is the degree of practice of the researched organization for human resource development ?
The research aims to know the type of relationship between human resource development and artificial intelligence and the extent of the impact between the development of the human resource as an independent variable and artificial intelligence as a dependent variable using the descriptive and analytical approach, and in order to achieve these goals the research was applied in the General Company for Northern Cement / Hammam Al-Alil laboratory as a research community, With a random sample of (50) individuals working in the researched organization, the research relied on the questionnaire for the purpose of collecting data and information about the research, and a five-Likert scale was used, and statistical methods were used, such as iterative distribution, Sabya, standard deviations, correlation coefficient (Pearson), simple regression coefficient, determination coefficient R2)), coefficient of variation, (T) test to analyze the answers of the research sample and it was found that there is a correlation relationship between human resource development and artificial intelligence with an impact relationship for resource development Humanity on artificial intelligence, and one of the most important recommendations is the need to apply special programs to develop and develop the capabilities of working individuals, with the need to contract with companies that have distinct sales in training and professional development methods to create distinct behavior in the performance of individuals

Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is Achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully. Research aims is to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which is the questionnaire prepared to collect data and information and to measure dimensions and analyze them by adopting the statistical program (spss) , In calculating the mean and standard deviation, then test (F) and the coefficient of determination to get the best result (60) questionnaires were distributed to administrative leaders at various levels as well as to a number of workers with experience and competence in the work and the response rate was( 100%). The research reached a number of results ,including having a relationship significant correlation with statistical significance between organizational proficiency and the dimensions of Organizations excellence, and that the answers of the research sample were consistent in a large proportion, so a set of recommendations was suggested , including attention to providing competent human cadres that possess ingenuity and expertise in work at all levels as well as the development and rehabilitate those present through training courses at home and abroad to increase their capabilities and work experience in line with the latest global development.

The research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparative approach for comparison between public universities and private colleges, A check list was built according to the indicators of the curriculum axis, The results of the research show that there are large gaps between the reality of universities and colleges and between the requirements of the curriculum axis and the gap in one of the colleges reaches (81%). The research provides secondary and root causes of gaps that provide sufficient information for universities and colleges in order to focus on them, and provides suggested procedures that are correct scientific and practical solutions to reduce gaps, and all colleges and universities can benefit from them in helping to apply academic accreditation standards.

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the year 2019, And the added value in this study was to examine the opinion of that sample of respondents, The results showed statistically significant differences for the importance of applying TQM and competitiveness. Based on the results of the study, the researcher recommended Palestinian local banks to deepen the employment of Total Quality Management in all its dimensions in their banking services to enhance their competitive capabilities. And to focus on developing and refining the skills of employees, developing and diversifying banking services based on modern technology, and measuring the quality of service provided to customers on a regular basis and in various forms and methods.

Actual and effective organizational dynamic capabilities in the work environment contribute to a number of factors that contribute to organization's ability to manage its human talents. Thus, the study sought to identify the level of contribution of organizational dynamic capabilities to human talent management based on their dimensions in the investigated organization by determining the level of relationship and impact between these variables. The presidency of Mosul University was chosen as a field for the current study, and data was collected by adopting the questionnaire form as the main tool for the study .The study used a deliberate sample of (42) administrative leaders in the investigated organization, and adopted a number of tools (arithmetical mean, standard deviation, ratio of the response to the scale area, coefficient of variation, correlation coefficient, and linear regression) under the statistical software (SPPS). The results of the research confirm the existence of a degree of actual contribution of organizational dynamic capabilities to of human talents management in the investigated organization, and this was confirmed by the results of the correlation and impact between the variables, The research also presented a number of recommendations, the most prominent of which is the need for the senior administrations of the investigated organization to mobilize their supportive capabilities towards enhancing the level of organizational dynamic capabilities in order to manage human talents by adopting an approach that enables them to manage them efficiently and effectively

Purpose – measure the relationship between operation management strategies as an independent variable on the customer's delight as an approved variable.
Design/methodology/approach – The research sample vocabulary included sales representatives and customers of the researched markets at a rate of (100%). The recovery rate is (95) Customers and (95) delegates for the products for the factory in neighborhood (Banooks and Karrada ) regions were randomly chosen from an open community in these two residential areas. Statistical methods were used (arithmetic media, standard deviations, t-test, correlation coefficient (Horst), simple regression analysis).
Findings – The people in charge of the factory management need to pay attention to the continuous promotion and updates that adopt the availability of the two elements of excitement and suspense in order to achieve the expectation and surprise of the customer that increases his joy, in order to achieve increased customer demand for their product.
Practical implications – Defining and improving operations management strategies to enhance customer delight, and achieve maximum levels of satisfaction, which is customer delight.
Originality/value – The research is a new addition to studies in linking the two variables, as the research came to increase the strength of the private sector, encourage production, the independence of the country, and control of the local markets.
Type of research: research paper..

The current research dealt with "the role of green management of human resources in strengthening the environmental management system" where the topics of the organization's environmental management system and green management of human resources receive increased attention at the global level، because they are among the important and relatively recent issues، and for those who have a significant impact on the future of organizations، and this study aims To reveal the extent of the researched organization's application of the dimensions of green management of human resources، and whether it was sufficient in strengthening the organization's environmental management system، and for this purpose two main assumptions were formulated. First، there is a significant correlation between the two variables: Green Department for Human Resources in its dimensions (green employment، green development and training، green performance evaluation، green compensation and rewards، employee green relations)، and the environmental management system in its dimensions (environmental policy and commitment to it، planning، implementation، measurement and evaluation، review and improvement) and the second hypothesis has an effect With a positive moral significance for the independent variable in the dependent variable، and to achieve the hypothesis tests، field research was used and applied to the research community represented by managers، heads of departments and employees working in the research organization (State Company for Electrical and Electronic Industries - Transformers Factory)، the data was collected by، and (50) questionnaires were distributed، (41) were retrieved and analyzed (38)، and neglected (3) as they did not meet the conditions، as well as interviews with some managers in the surveyed organization، where they were met (7) Managers distributed across departments، divisions and administrative units in the organization. In addition to some official documents to complete the research data، a number of statistical methods were used to process the data including: the arithmetic mean، the percentage، the standard deviation، for the purpose of describing the community، and the correlation coefficient to test the validity of the hypotheses and the simple linear regression to study the relationship between the variables.



The research reached the most important result that (the researched organization) takes into consideration all the requirements of green management of human resources from green employment ، green training and development، green performance evaluation ، green rewards ، compensations and Green employee relations ، which enhances the strategic direction of it towards a distinguished performance in its work according to environmental requirements، Also، the researched organization assesses the contributions of its employees in the environmental management system.
Type of Research: - This research represents a modest addition to the Iraqi academic storage in the field of administration science for the environmental management system according to the green management of human resources in terms of the relationship and mutual influence between them.

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors, because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, its experiences have achieved great successes The role of economic and accused of sovereign funds and foreign investment and the creation of favorable conditions for the private sector as an active player in the events of the desired diversification.

The main purpose of the research is to demonstrate the importance of the insurance sector in the economy through its role in providing security for all economic sectors and thus stimulating the gross domestic product and reducing dependence on the output of the oil sector, which may expose the Iraqi economy to several problems and imbalances, I have found that there is a great weakness in the role of the insurance sector in Iraq at the level of government, companies and individuals, and the reason for this is the lack of policies supporting the insurance sector and the lack of work in the strategy of economic diversity and the decrease of security awareness by individuals so became Developing the sector to ensure the urgent need to keep pace with economic developments by working on the existence of special policies that support the insurance sector as part of the strategies of economic diversification and work to increase security awareness.

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. According to Sherrod's model, the placement of some Islamic banks in the search sample is financially sound, others have little chance of being exposed to the risks of bankruptcy. The research also provided scientific value to bank administrations through the establishment of a specialized administrative unit whose main work is to assess and diagnose risk and financial failure and ways to address them, as well as to report periodically on early financial failures

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As the value of (R2=0.99) and (R2=0.82) respectively in the two models indicates that (99% and 82%) of the changes occurring in the dependent variables are due to the changes in the independent variables included in the two models respectively, and the remaining ratio is due to non-variables Included in the two models is the random variable, Also the value of (F =231.2072) and (F =13.80497) for the two models, respectively at the level of significance of 5% and the probability value (Prob = 0.000) indicates that there is a common complementarity between the variables included in the two models, which means that there is a long balanced relationship The term, as the value of (DW = 1.853668) and (DW = 1.468781) Which (3 > DW > -3) for the two models, respectively showed that there is no problem of self-correlation of the random variable values, and this means that monetary policy affects the increase in the production of the wheat crop through its use of one of its specific tools to support the agricultural sector By converting the increase in the money supply towards encouraging increased Wheat crop production as a necessary commodity for consumption in Iraq.

The electric energy is one of the most important renewable energies used in the world as it is the main source for sustainable development and economic development through its use in (production, transport and distribution), and in Iraq the electric power sector has suffered from many problems and obstacles, as providing electric current is one of the most prominent difficulties and challenges That successive governments and residents have faced since the early nineties of the last century and are still ongoing, and that Iraq has all the climatic conditions for developing the work of the electricity system from renewable energies such as solar and hydroelectric energy, as well as gas fields that have become Basic pillar of power generation operations in the world, especially since - natural gas - is one of the energies of environmentally friendly and cost of the economic and financial terms in the country.

The paper aims is solve the problem of choosing the appropriate project from several service projects for the Iraqi Martyrs Foundation or arrange them according to preference within the targeted criteria. this is done by using Multi Criteria Decision Method (MCDM), which is the method of Multi Objective Optimization by Ratios Analysis (MOORA) to measure the composite score of performance that each alternative gets and the maximum benefit accruing to the beneficiary and according to the criteria and weights that are calculated by the Analytic Hierarchy Process (AHP). The most important findings of the research and relying on expert opinion is to choose the second project as the best alternative and make an arrangement according to performance and the combined degree obtained by each alternative. The researchers also reached the possibility of applying the model to solve various problems (MCDM), especially in cases where it is Standards are conflicting in further research.

We use of multi choice Goal Programming (MCGP), which is a developed model of Goal Programming where it is used in circumstances of the multiplicity and difference of goals when choosing between decision alternatives in cases of allocating resources, as it is a model that seeks to find the closest and best solutions to the specific values of the goals within the aspiration levels, as the first goal in the multi-choice goal programming model that is used to reduce the total cost of storage and shortage, while the other goal was to reduce the difference between the real demand that the hospitals need from the blood transfusion center and the units that already achieved . The case Iraqi Center for Blood Transfusion (ICFBT) and two of the hospitals located in Baghdad that it supplies with the blood product had been studied and the proposed model had been resolved by applying (LINGO) program to reach the results and determine the lowest value for the objective function which was be (29361.9), due to the failure to achieve the aspired goals, as the first deviation of the first goal of the costs of storage and shortage was by (86424)$, and the second deviation of the second goal of the shortage amount was by (830)

Survival analysis is the analysis of data that are in the form of times from the origin of time until the occurrence of the end event, and in medical research the origin of time is the date of registration of the individual or the patient in a study such as clinical trials to compare two types of medicine or more if the end point It is the death of the patient or the disappearance of the individual. The data resulting from this process is called survival times. But if the end is not death, the resulting data is called time data until the event. That is, survival analysis is one of the statistical steps and procedures for analyzing data when the adopted variable is time to event and time. It could be days, weeks, months, or years from the start of the term registration until the event.
This research is concerned with the question of estimating the survival function of observational data using one of the most important artificial intelligence algorithms which is the genetic algorithm and that In order to obtain optimum estimates for weibull distribution parameters, this in turn is reflected in the estimation of survival function, whereby the genetic algorithm is employed in the maximum likelihood method , moment method , the least squares method and the modified weighted least squares method. And for the capabilities of more efficient than traditional methods, and then will be a comparison between the roads depending on the experimental side is evaluated the best way depending on mean square error criterion of survival function, it will also be applied methods on the fact that data for patients with lung cancer and bronchitis.
The study found that the best way to estimate the weibull distribution parameters and the survival function produced by the experimental side is the hybrid method of the least squares using the genetic algorithm

The question of estimation took a great interest in some engineering, statistical applications, various applied, human sciences, the methods provided by it helped to identify and accurately the many random processes.
In this paper, methods were used through which the reliability function, risk function, and estimation of the distribution parameters were used, and the methods are (Moment Method, Maximum Likelihood Method), where an experimental study was conducted using a simulation method for the purpose of comparing the methods to show which of these methods are competent in practical application This is based on the observations generated from the Rayleigh logarithmic distribution (RL) with sample sizes (n = 30,70,100) and on the values of different parameters. The comparison was made using the mean of the integral error squares (IMSE).


Type of research: research paper.

Multilevel models are among the most important models widely used in the application and analysis of data that are characterized by the fact that observations take a hierarchical form, In our research we examined the multilevel logistic regression model (intercept random and slope random model) , here the importance of the research highlights that the usual regression models calculate the total variance of the model and its inability to read variance and variations between levels ,however in the case of multi-level regression models, the calculation of the total variance is inaccurate and therefore these models calculate the variations for each level of the model, Where the research aims to estimate the parameters of this model using approximation methods (penalized quasi- likelihood and Marginal quasi- likelihood), A simulation method was used to compare the estimation methods for different sample sizes, through Mean squared error (MSE) to get the best method to estimate the parameters, the result obtained using the simulation method showed that the estimation methods gave close result, but the method (MQL) is the best in all sizes .

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioural implications of information on the selection of accounting methods, and There is a significant effect of the accounting methods on the investors ’decisions with the presence of the behavioural implications of the information, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behaviour or even his goals, and It is possible to predict the behaviour of individuals and guide this behaviour in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioural aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.
The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and after testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors Accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead To maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.
Type of research: research paper.

The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets. Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created internally and to determine an appropriate measurement model to evaluate and extinguish them, in addition to distinguishing between them and Traditional intangible assets such as (good well, brand, patent). The research problem was the failure of the Iraqi economic units in the research sample to follow the scientific and professional method of recognition and measurement of the websites they own as an intangible asset and determine their costs and evaluate them in a way that reflects the unit's performance and value. The research field represents the Iraqi commercial banks listed in the Iraqi market for securities, as the research sample reached (five) banks: (the Gulf Commercial Bank, the South Islamic Bank for Investment and Finance, the Mosul Development and Investment Bank, the United Investment Bank and the Iraqi Investment Bank). On the analytical side of the research, the data obtained for the period extending from the date of ownership of the site and the year following it were relied on, in addition to the method of personal observation and interview and The research found that financial reporting on websites in the Iraqi economic units is still incomplete despite the issuance of IAS38 and local accounting rule No. 2 (intangible assets) issued by the Accounting and Auditing Standards Board in the Republic of Iraq regulating the accounting procedures for these sites as an asset Intangible, and the unified accounting system lacks accounting treatments in a manner that is consistent with the standards issued in this regard. The research found that there is a possibility to determine the costs of the websites that were created internally and to recognize them as an intangible asset with a good cost system that helps in determining their costs more accurately and enabling the economic unit to determine the direct and indirect costs of its formation. Accordingly, the research recommendations came with the necessity of making some adjustments to the local accounting base (2) (intangible assets) by aligning it with IAS38 (intangible assets) and the interpretation of the SIC32 (intangible assets - website costs), and work To include the unified accounting system and the accounting system for banks and insurance with accounting treatments and tabulations that clearly express the intangible assets in general and websites in particular.

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition the study also focusing on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sample).
The study found some conclusions one of the important is a wide gap between the unified accounting system which is applied in Iraq and the IASs/ IFRS, and with local accounting application requirements, namely, the lack of disclosure in the financial reports of joint arrangements , obstacles and challenges in the local environment from the legal and accounting aspects when adopting or applying the IFRS11.
The study also presented a set of recommendations, the most important of which is the trend towards adopting the financial reporting standard (IFRS 11) by the Iraqi companies through entering into partnerships that contribute to strengthening the national economy in order to increase expertise and access to technology and create job opportunities to alleviate unemployment.