AL Ghary Journal of Economic and Administrative Sciences

The research starts from the problem of lack of clarity that characterizes the fluctuations that affect imports, which generate shocks whose effects are reflected in all economic variables in Iraq. For the purpose of shedding light on this problem, the objectives of the research will be (analyzing the reality of imports in Iraq during the period (2004-2020), And analyzing economic exposure during the period studied for the same period above, and measuring import shocks in Iraq and analyzing them for the same period. The research is based on the hypothesis that: (Iraqi imports are exposed to a group of positive and negative shocks resulting from economic relations on the side of imports of their three types, private, governmental and total). The research reached the following results: The Iraqi economy was exposed to negative shocks during the years (2005, 2006, and 2009) as well as (2014-2016 and 2020). As for the remaining years of the studied period, they were exposed to positive shocks. Import shocks in Iraq were linked to two factors, the first is The political factor, as a result of the continuous wars that Iraq fought and the economic sanctions imposed on it over the past decades, the destruction of infrastructure, and the cessation of many production projects. The second factor is the almost complete dependence on the export of crude oil and the economy remaining vulnerable to fluctuations in oil prices.

Budget control explains the government's ability to accurately manage public spending and public revenue so that it responds to the financial goals set within the medium and long-term economic plan, The fiscal deficit does not exceed a certain percentage of the gross domestic product, And that the policy of rationalizing public spending helps in reforming financial performance and achieving budget control, so it should be applied by expanding the fiscal space index in certain ways and reducing its narrowness as one of the steps to implement the policy of rationalizing public spending, activating the fiscal discipline index and working with it for its active role in imposing restrictions on spending. Public spending so that spending takes place according to priorities and necessity to get rid of irresponsible waste of public money, increasing the productivity of public spending by directing public spending to everything that is productive and fruitful, and thus supplying the public budget with revenues far from oil revenue.

The Iraqi banking sector faces huge challenges resulting from intense competition in the banking environment and the failure to keep pace with developments taking place in the outside world. Banking productivity has become a preoccupation for many banks around the world, and perhaps the most prominent thing that helps these banks ensure their productivity is keeping pace with the developments witnessed by the external environment in which they operate and translating these developments into their internal environment. The study sample, and the results were obtained using (Data Envelopment Analysis) program based on the method of enclosing data for administrative productivity and volumetric, and data were collected from the annual financial reports of the Iraqi private banks listed in the Iraqi Stock Exchange and for a sample of (15) banks for a period of (2005) -2020), and the administrative and volumetric productivity analysis was adopted using the data envelope program, and a number of conclusions were reached, the most important of which is the presence of a discrepancy in the administrative and volumetric productivity of the banks in the study sample. Including it, the Iraqi private banks should improve the administrative and volumetric productivity, making them Achieving a new competitive advantage, reviving the national economy and gradually introducing it to the global financial markets, in order to achieve the required productivity and face the recurring financial crises in the Iraqi banking sector.

The research seeks to test the effect and the relationship between its variables (electronic management, organizational change) in the Najaf Health Department and to indicate the extent of its application in the researched organization. The researchers adopted the descriptive, analytical approach, and the data were processed and analyzed using the statistical program SPSS v.26 and the program Smart PLS V.4. The researchers relied on the questionnaire as a main tool for collecting data and information related to the research problem in the researched organization. The current research targeted employees in a department Najaf Health, as (67) questionnaires were distributed to individuals working in the researched organization, and (61) questionnaires valid for statistical analysis were retrieved. To keep abreast of technological developments and continuous changes in the external environment and achieve the goals it seeks efficiently

In the modern world, with the extensive use of electricity in homes and businesses, studying and forecasting electrical consumption is crucial for its management and distribution. This research aims to forecast the electricity consumption in Sulaimani province using spectral analysis on time series data. For this purpose, hourly data within the time range of July to September 2022 has been utilized, and a new model has been proposed, consisting of a sinusoidal explanatory variable and a nonlinear quadratic variable. In this model, the most significant periodic cycles present in the time series under study were identified by employing the periodogram and Fourier expansion method, capable of identifying hidden cycles in the data. Subsequently, each of these periodic components was added to the model based on the principle of parsimony. The proposed composite model includes a quadratic component and two harmonic components with 24 and 12-hour periods. This model demonstrates notable efficiency and accuracy as it outperforms the classical Autoregressive Moving Average (ARMA) model based on the MSE=0.0009 rate and MAE=23.819 when compared

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The current study aimed to know the role that strategic knowledge plays on strategic improvisation in private hospitals (the Royal Hospital, Al-Salama Hospital, Al-Karkh Al-Ahli Hospital, and Al-Shifa Hospital). To achieve the objectives of the study, the descriptive analytical approach was adopted, where the researchers developed a questionnaire consisting of (30) items. A random sample was drawn so that the study sample consisted of (103) workers in private hospitals, and the results were analyzed based on the (SPSS) program and descriptive statistics tools. It was concluded that private hospitals currently have a great interest in the strategy of strategic knowledge and strategic improvisation, and provide services It is of high quality and attracts highly experienced doctors. Strategic knowledge is closely linked to strategic improvisation. It has been concluded that private hospitals’ use of strategic knowledge contributes to increasing strategic improvisation

The trends in support of the natural environment in societies have accelerated due to the apparent deterioration of green nature as a result of the use of unclean energy sources by various companies. A wide segment of companies have responded to these trends demanding environmental protection by adopting green sustainability methods in their work. These methods have played an effective role in Providing a competitive advantage for these companies and reducing some of the costs. At the same time, researchers began writing studies and research related to this aspect in response to the requirements of working according to new methods that guarantee the protection of the green environment. From this standpoint, this research sought to answer the problem that asks about the extent of the impact of environmental auditing in supporting the methods and practices that it adopts. Environmental management policies? From this, the importance of this research becomes clear, as we hope that this research will be a reference for those wishing to engage in scientific studies in this regard, in addition to providing an explanation that shows the extent of the need to use environmental auditing practices or not, in terms of whether it is an important support for environmental management or not. From the above, it can be said that the main objectives of the research are to provide an illustrative presentation of the concepts of environmental management and clarify the impact of using its practices in societies, in addition to explaining environmental auditing as the independent variable in this research, whose impact on the dependent variable represented by environmental management will be tested through several statistical tables. To achieve these goals, the hypothesis will be tested that environmental auditing methods have a supportive role in supporting environmental management, which provides appropriate support for the sustainability of the natural environment. The descriptive analytical approach was adopted in clarifying the results of the statistical tables. The sample included academics and professionals, as well as experts and professionals in Iraqi cement factories. The research concluded a number of results, the most important of which is that environmental auditing is a positive influential factor towards supporting environmental management policies, which in turn works to push towards the sustainability of the green environment. The most important recommendations in this research also included the necessity of adopting environmental auditing in companies, whether as a basic item approved by external auditing or as internal auditing that supports environmental management and external auditing. The researcher suggested conducting future research to show the extent to which internal environmental auditing contributes to supporting the work of the external auditor. And the implications of adopting environmental auditing as part of the external audit items at the country level.

Purpose: The purpose of this study is to seek to identify the role of human resource aging as an interactive variable in building agile organizations based on the independent variable represented by the strategic pillars.

Research design: The study included a qualitative analysis of data related to the General Directorate of Education of Najaf, which is under study. In building lean organizations, the study sought to test a number of hypotheses related to the influence relationships between the study variables represented by the strategic pillars and lean organizations. The data were processed through statistical methods using (SPSS) (SMART PLS) software.

Results: The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose, in addition to the theoretical conclusions from it, showed that the directorate adopted the strategic pillars for building an agile directorate through its focus on how to invest, acquire and transfer knowledge to young managers, as well as employing it to improve the level of Organizational performance of employees in the workplace.

Contribution/value: This study contributes as an attempt to contribute to revealing the role of the strategic pillars as a strategic tool for the Directorate of Education of Najaf to build a graceful directorate

The current research aims to identify the role of human resources re-engineering in raising the morale of employees. For the purpose of achieving the goal of the research, the descriptive analytical approach was followed and the statistical program (Spss, v.23) was used to analyze the data, which shows that the morale of employees is raised as a result of re-engineering resources. Humanity, the research community was identified in the Iraqi Drilling Company/Transportation and Machinery Maintenance Department, and a random sample was taken with (98) questionnaires representing a population of (200) workers, and they were identified according to the source (Krejcie & Morgan:1970:607), and through it, the researcher arrived at A group of conclusions, the most important of which is (the existence of a strong impact relationship between re-engineering human resources and morale, which indicates a strong positive reaction to the emergence of an increase in the morale of workers in the Iraqi Drilling Company - Transport and Maintenance Department). As for the recommendations, the most important of them is (the company should pay attention to providing training programs. And development for employees to build a flexible base for human resources re-engineering requirements.

The current research aims to test the model of the effect of psychological capital on the quality of work-life, based on the opinions of the employees of the Diwaniyah Dairy Factory, consisting of (152) employees, excluding managers through the analytical approach, where the problem of the study was embodied in the organizations’ neglect of the psychological aspect of psychological capital (the variable independent) of its employees, which negatively affected the quality of work-life (the dependent variable) in which the employees work. The research reached several conclusions, including the existence of a statistically significant correlation relating to the dimensions of psychological capital in the factory by spreading hope, optimism, flexibility, and enhancing self-efficacy to obtain the outputs of quality of work life. Providing an excellent psychological atmosphere helps to enhance the working life of employees in a way that provides the organization with a high competitive advantage over other organizations by enhancing training, development, organizational culture, and work-life environment, in addition to providing independence in decision-making for the employee within the framework of his work

The study aims to evaluate and write down the performance of the halls in light of the surrounding circumstances, including the Covid-19 pandemic, and to compare it with the previous conditions and the financial and economic analysis thereof, in addition to knowing the financial benefit from the revenues of operations in the private wing in meeting the needs of the halls. The research is based on the hypothesis that evaluating the efficiency of the performance of the Viessmann halls And fertility in Al-Sadr Medical City in Najaf Al-Ashraf provides all the possibilities for the administration to make the right decisions towards improving the performance of the mentioned halls through the optimal use of available resources with the aim of reducing deviations and providing the best services. In order to reach the research objectives and verify their validity, it was divided into three chapters as well. About the introduction, conclusions and recommendations, as the first chapter dealt with the general framework for evaluating the performance efficiency of existing projects and the most important standards used in this field, while the second chapter dealt with the services provided by the Najaf Health Department in general and the services provided in the Viessmann and fertility halls in Al-Sadr Medical City in particular. In particular, with an accurate description of the halls, the third chapter included the applied framework for evaluating the efficiency of the performance of the Weizmann and fertility halls in Sadr Medical City for a period of five years (2017-2021), and through the criteria used in evaluating the performance of the halls in terms of production value, productivity, and the percentage of utilization of production capacity. The wages, machines, etc., show a deviation between what is planned and what is actual, due to the fact that most of the operations are performed in the public ward instead of the private ward in Viessmann operations. As for fertility operations, the operations are less than what is planned monthly because these operations have privacy and dates for each specific patient, and data indicate Omani women suffer huge losses due to high costs, especially salaries, anesthetics, and medical gases used. In addition to stopping operations during the 2020 Covid-19 pandemic and returning to operations in 2021, but not at full capacity due to the successive waves of the pandemic, the researcher finally

The purpose of the study is to diagnose the nature of the relationship and the effect between the variables of the study (hybrid competitive strategies, attracting the banking customer), and it is an attempt to explore the possibility of applying hybrid competitive strategies in private Iraqi commercial banks, and then analyze their relationship to attracting the banking customer, and promised the importance of the study that it seeks to develop competitive mechanisms Which enables these banks to achieve a competitive advantage and to ensure that they continue to meet the latent requirements of customers before competitors. or recipients.

The study adopted the intentional sampling method in order to be able to achieve its objectives, as the sample size was 90 individuals. The study was applied to private commercial banks represented by (Spectrum Islamic Bank, Business Bay, Sumer Commercial, International Islamic, Babel Al Ahli, International Development, Al Ahli Iraqi Islamic Advisor, Iraqi Investment). , The Islamic South) A number of statistical programs have been used (Excel 2010, Spss.Var 20, Smart PLS) to process the data.

The study reached a number of conclusions, including that the surveyed banks relied on hybridization of the strategy adopted in close proportions for each of the innovation-based differentiation strategy followed by the cost leadership strategy for most banks, and the reliance was greater on the differentiation strategy, and this indicates their interest in innovation in providing various services in commercial banks .

The study presented a set of recommendations to pay great attention to the issue of hybrid strategies and their impact on the banking customer because of its importance in facing the wide and changing challenges imposed by the banking work environment.

The research aims to explain the concept of integrated reports, its objectives, benefits and theories that explain it, present the framework of integrated reports and measure the level of reporting in a sample of companies listed on the Iraq Stock Exchange, and demonstrate the impact of integrated reports on information asymmetry. In order to achieve these objectives, the study was based, in part, in accordance with the framework issued by the International Integrated Reporting Council (IIRC) in the year (2013), taking into account the updates issued in the year (2021), as well as the local laws and regulations and instructions issued by the competent authorities, which have an impact on the level of reporting of those Companies to measure the extent to which the research sample companies prepare their reports according to the integrated reporting framework. The study reached a number of conclusions, the most important of which are the following:

The research sample companies showed modest percentages of reporting items within their reported reports during the research period, as the general average appeared at (33%) of the identified items.

The results of the statistical test showed a positive and significant effect of the integrated reports in the asymmetry of the accounting information of the research sample companies. The study concluded a set of recommendations, the most important of which are:

The necessity of adopting the proposed framework for integrated reports because of this framework's impact on the company's reputation and enhancing disclosure and corporate governance of the company. These reports also play an important role in bringing in new capital for the company to expand its business.

Enacting laws and instructions that oblige Iraqi economic units to disclose the effects of the social environment and the environment in their reports..

Providing training and development courses and seminars related to the application of integrated reports for accounting professionals in local economic units.

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The study aims to reveal the relationship and impact of authentic leadership behaviors in achieving organizational integrity, through an analytical study of the opinions of a sample of employees of the Najaf Governorate Office. This comes as an attempt to bridge the knowledge gap between them, as the problem of the study centers on the lack of sufficient orientation to achieve integrity. This is due to some challenges, circumstances, and environmental pressures, so I put together several questions that show the researcher’s attempt to address the problem. The importance of the study is embodied in the important role of organizational integrity in the province and its economic and urban recovery, etc., and in contributing to the realization of the projects. For the purpose of collecting data to achieve the objectives of the study and testing its hypotheses, a questionnaire was approved and personal distribution to the respondents. The study population amounted to (707) employees, and the required sample of it was (250) employees. In order to guarantee the required forms, (275) questionnaires were distributed, and (250) questionnaires were retrieved, fulfilling the required sample conditions, and valid. For statistical analysis, with a response rate of (90.9%), the data was analyzed using the programs (AMOS V. 25 & SPSS V. 26); The results reached by the researcher confirmed the existence of a high correlation and influence, with significance, between the variables of the study. In addition to the most important conclusions and recommendations of the study.

The research aims to find out whether the Altman model has the ability to predict loan default at least two years before it occurs. The financial analysis was conducted on Iraqi banks listed on the Iraq Stock Exchange and traded, and whose financial data are available during the research period extending between the year (2010) -2020) The study sample consisted of (10) Iraqi banks, and to achieve the research objectives, the researcher adopted the experimental approach and the descriptive analytical approach through a test study based on actual data extracted from the financial reports published in the Iraqi Stock Exchange for the period between (2010-2020).

To analyze the research data and test the main hypothesis, the researcher relied on the general Altman model to measure the ability of this model to predict default by the banks in the research sample over the course of (11) years.

The results of the research showed that the Altman model has the ability to predict default within two years before it occurs in banks. It also showed that there is an impact of the contents of the Altman model represented by (X1, Securities, as it was found that there is a weakness in the model content indicators for most banks.

Purpose: The research aims to determine the nature of the relationship of influence and correlation between the independent variable (social responsibility) and the dependent variable (marketing performance) by analyzing the opinions of a sample of employees in some commercial banks in the Al-Najaf Governorate.

Research population and sample: The research population is represented by workers in the banking sector, and a purposive sample was chosen consisting of (120) workers in the researched banks, most of whom represent the occupants of senior and middle administrative positions in some branches of government banks, represented by Al-Rafidain and Al-Rasheed Banks and the Iraqi Trade Bank in Najaf Governorate, and questionnaires suitable for analysis. There were (107) questionnaires.

The statistical tool and methods used in the research: The questionnaire form was adopted as a tool for collecting data from the intended sample in the commercial banks investigated. A set of statistical methods were also used to analyze the data obtained with the aim of verifying the validity of the hypotheses, using computer programs such as (SPSS v.23).

Scientific contribution: The current research came to fill a knowledge gap represented by the lack of Arab and foreign studies that dealt with the relationship and influence between the research variables in a single hypothetical scheme, and the importance of this relationship in excellence and superiority in the banks sample of the research.

The most important conclusions: The investigated banks have social responsibility programs to a moderate degree. It also turns out that marketing performance is the basic indicator that contributes to the continuation of the bank’s work and its survival in an unstable environment. Marketing performance shows management whether the bank’s objectives are proceeding according to the planned format.

Purpose: Through this study, the researcher seeks to appear the impact of banking diversification as an independent variable in financial soundness as a dependent variable and determine the type of relationship between them, as asset diversification and income diversification were used as indicators to measure banking diversification in the current study, and the indicators of the global classification system (CAMEL) were relied upon to measure financial soundness, which are as follows: (capital adequacy, asset quality, management efficiency, profitability, liquidity).

Methodology / Design: The study adopted the inferential approach that allows the researcher to identify the problem and then collect and analyze the relevant data, and in order to achieve the objectives of the study and answer its questions, a sample of commercial banks was tested, including (18) commercial banks listed on the Iraq Stock Exchange for the period (2012-2021), using the financial reports data published on the website of the Iraq Stock Exchange by using the financial indicators and statistical methods as multiple regression analysis. In addition to normal distribution, unit root test for investigating the stability of time series, and using the statistical program (EViews-12) in order to data processing and extraction of financial and statistical results.

Conclusion: The study concluded a set of conclusions, the most prominent of which was, banks can use diversification, whether income diversification or asset diversification, in order to enhance financial soundness, as the study empirically proved that banking diversification affects financial soundness indicators positively, as well as that is commercial banks can benefit from the bank diversification in proving the level of financial soundness indicators. The study recommend that the commercial banks must have banks diversification policy whether through approach of assets diversification or income diversification. In addition to the necessity that the diversification be relied upon scientific and studied fundamentals and the ratios that can through it proving the financial soundness.

Objective of the study: The study aimed to determine the role of the market knowledge strategy in its dimensions (knowledge of customers, knowledge of competitors, and market research and development) in promoting local development in its dimensions (the material dimension and the moral dimension).

Study methodology: The researcher relied on the descriptive analytical method, and collected data related to the variables of the study using a questionnaire form, and using the analytical descriptive statistical method, the nature of the relationship between the variables was reached and the hypotheses were tested.

Data and study sample: The study was conducted on a random sample of (150) individuals working in the (sugar factory) out of (175 workers), all of whom were male and most of whom held a bachelor’s degree and whose ages ranged between 20 - 40 years. 150 questionnaires were distributed and were All of them have a valid device for statistical analysis and SPSS V.23 has been approved.

Study results: The results of the analysis showed that there is a direct and strong correlation between the market knowledge strategy and local development in its dimensions. The results of the analysis of the impact relationship also showed that all dimensions of the market knowledge strategy have a significant impact on local development. In other words, the dimensions of the market knowledge strategy affect local development.
Recommendation: The study reached a set of recommendations, the most important of which is that the organization should open and strengthen various channels of communication with citizens and thus know and focus on customers, and focus on the overall needs of the local community without paying attention to a specific sector or group.

The aim of the research is to test the effect of customer engagement in marketing enrichment strategies through the mediating role of the green brand in the Baghdad Soft Drinks Company, which is one of the discreet industrial companies listed on the Iraqi stock market. As well as the interest in applying the research variables in one of the most important industrial companies operating in the Iraqi private industrial sector. As the company and some of its sales centers spread across the Baghdad governorate were selected as a field of application, and a random sample consisting of (215) people from the company and its sales centers was chosen, and the questionnaire tool was adopted as a data acquisition tool that was prepared based on some of the ready-made measures After being subjected by the researcher to validity and reliability tests, the research also included the use of the ready-made statistical program (SPSS v22) in entering and analyzing research data, and (AMOS V.23) to determine the paths of regression of the relationship between the dimensions of the research. The research reached a set of conclusions confirmed by the validity of the hypotheses. The most important of which was the presence of a positive relationship and a significant effect of the customer's involvement in marketing enrichment strategies, which increases significantly through the mediation of the green brand.

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The study aimed to identify the extent to which transformational leadership characteristics are available among academics and leaders in Saudi public universities from their point of view, and to rank the dimensions of transformational leadership among academics and leaders in Saudi universities, and whether there are statistically significant differences at the significance level (a = 0.05) attributed to the type variable. Leadership (men leaders / women leaders) in the order of their dimensionsThe study followed the descriptive analytical approach to achieve its objectives, as the questionnaire was used as the main tool for the study, which contained (34) items distributed over five dimensions of transformational leadership, which are the attractiveness or influence dimension (charisma), the individual consideration dimension, the intellectual arousal dimension, the motivation dimension, and the dimension of transformational leadership. Empowerment.The study concluded that transformational leadership traits are available to academics and leaders in Saudi universities to a large degree, as the highest arithmetic average for a sub-skill was (4.81), with a percentage of (97%), and a very high degree of availability, while the average for the lowest sub-skill was (3.51), with a percentage of (70%), with a degree of availability. High availability.As for ranking the dimensions of transformational leadership according to the degree of their importance to academics and leaders in Saudi universities, it came in first place in terms of application and importance after empowerment, with an arithmetic average of (4.39), with a percentage of (88%) and a very high degree of availability, while it came in second place after arousal. Intellectual level with an average of (4.35), with a percentage of (87.1%) and a very high degree of availability While it ranked third after the individual legal entity, with a arithmetical average of (4.19), with a percentage of (83.8%) and a high degree of availability, while it ranked fourth after motivation, with a arithmetical average of (4.17), with a percentage of (83%) and a high degree of availability. The fifth and final rank was occupied by the dimension of attractiveness or influence (charisma), with an arithmetic average of (4.12), with a percentage of (82.3%) and a high degree of availability.

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The term governance expresses the method of practicing rational management, as under which economic units are managed and their work is controlled and monitored to ensure the achievement of the established objectives. Raising and improving the performance of Iraqi banks to carry out their basic functions is among the main urgent issues that Iraq must address, in order to meet the challenges of globalization and encourage the growth of the production sector, as extensive reforms are required aimed at directing resources to the best companies and investment projects, and contributing to ensuring the use The efficiency of these resources. Institutional, regional and global crises have become one of the most important challenges facing business organizations, and threatened and still threaten many economic entities, large and small, and governance as a means that aims to maximize the performance of institutions, and put in place systems to avoid or reduce fraud, conflict of interests and unacceptable behavior. Financially, administratively and morally, that the good application of the principles of Governance, if implemented properly, will represent the tool that is provided to all individuals, institutions and societies to raise the level of performance, reduce risks, stimulate performance and raise the requirements of local growth. This led to the establishment of a modern banking system that deals with new foundations with various economic sectors, in light of the fact that banks remain The main channel necessary for the transfer of funds between different sectors in a manner that allows maximizing the benefit.

The research aims to analyze and estimate the relationship between banking policy indicators and indirect foreign investment, The issue of banking policy and indirect foreign investment is of great importance, whether for researchers or for managing banks and finding the relationship between them and how to achieve compatibility between them due to the importance of this, whether for banks or stakeholders , A statistical community was taken, represented by the private commercial banks listed in the stock market. The banks are the ones that undertake the subscription in shares and bonds on behalf of the companies participating in the financial market. It also, on behalf of its clients, buys, sells and holds securities. The banking sector is an active sector and one of the components of the stock market, which is the vessel in which liquidity accumulates and in turn directs it to appropriate investments.

Iraq today is going through great challenges that have led to the spread of many corruption phenomena in its various forms, which have negatively impacted institutional performance and the efficiency of implementing development programs in public and private institutions. The weak application of professional standards in filling positions and the weakness of procedures for implementing cooperation and coordination between public institutions and the relevant authorities in the fight against corruption, and that identifying these challenges through which a real anti-corruption reform is directed and achieving the desired goals for sustainable development in Iraq according to the proposed mechanisms to complete the institutional reform process, in There are a number of conclusions, the most important of which is the weakness of institutions concerned with development plans and their follow-up, their poor performance in achieving sustainable development goals, and the lack of knowledge in the developments that aim to achieve sustainable development in Iraq. Through activating the role of the Integrity and Judiciary Commission in holding each of the Corruption and bribery from the smallest employee to senior officials are seriously and severely dealt with in order to curb the phenomenon of corruption in all institutions, which are the building blocks for the path of sustainable development.

The world owns large quantities of natural gas stock, which took on its role as an important source after the oil crisis in 1973, as attention was drawn to this resources and technology opened new horizons for it to take its role among the rest of the energy types, especially fossil ones, and its importance has increased during the past decades to exceed coal fuel and compete oil after science has reached modern method of extraction, transports, industry and it has opened a wider door for countries economic with large reserves at local and external levels.

This research aims to investigate the influence of proactive behavior on the effectiveness of organizational ambidexterity, focusing on the perspectives of faculty members in private universities. The study seeks to understand the dimensions of proactive behavior as an influential factor, including responsibility-taking, problem prevention, individual innovation, and employee voice. These dimensions are examined as independent variables in their relationship with organizational ambidexterity, which is measured through its dimensions of investment, exploration, and a flexible organizational structure. The study addresses the necessity of enhancing proactive behavior to promote organizational ambidexterity in private universities. The research involves three selected universities, and a random sample of( 144) faculty members, along with deans, their assistants, department heads, and section managers, totaling( 220) participants from the academic community. Statistical analysis, conducted using SPSS V.26, The existence of a strong correlation between proactive behavior and organizational ambidexterity, and the presence of an impact relationship between the dimensions of proactive behavior and organizational ambidexterity

The basic content of the research is to know the nature of the relationship between development policy and employment policy and the phenomenon of poverty، as well as measuring and analyzing the relationship at the level of the Iraqi economy between macroeconomic policies (development and operational) and poverty for the period (1990 - 2020) using the (ARDL) model، and according to The results and conclusions of the research، there was a long-term equilibrium relationship between macroeconomic policies (development and operational)، and the phenomenon of poverty in Iraq، and within the framework of this relationship، it was concluded that the development policy is less effective than the operational policy in influencing poverty rates in Iraq as a result of the flexibility rates Unemployment is higher than the average per capita GDP elasticity in Iraq; Increasing the average per capita GDP by a certain percentage will lead to a decrease in poverty rates by about (11%) of that percentage، and this is due to the rentier nature of the Iraqi economy، as the oil sector represents about a third of the gross domestic product at the most (more than About half of the GDP (when oil prices rise) and this sector (oil) is capital-intensive with little work with low marginal substitution flexibility between labor and capital، which means the inability of the oil sector to absorb the large workforce resulting from relatively high population growth rates، And then the decrease in the ability of the oil sector to generate income for the largest number of individuals، and this matter also explains the reason for the low flexibility of unemployment towards poverty rates and the limited impact of its reduction on poverty rates in Iraq، as reducing unemployment rates by a certain percentage will lead to a reduction in poverty rates in Iraq by (19%). ) of that percentage; Due to the implementation of most infrastructure projects by foreign companies with some Iraqi workforce، and this makes the impact of the operational policy relatively limited

The basic content of the research is to know the nature of the relationship between development policy and employment policy and the phenomenon of poverty، as well as measuring and analyzing the relationship at the level of the Iraqi economy between macroeconomic policies (development and operational) and poverty for the period (1990 - 2020) using the (ARDL) model، and according to The results and conclusions of the research، there was a long-term equilibrium relationship between macroeconomic policies (development and operational)، and the phenomenon of poverty in Iraq، and within the framework of this relationship، it was concluded that the development policy is less effective than the operational policy in influencing poverty rates in Iraq as a result of the flexibility rates Unemployment is higher than the average per capita GDP elasticity in Iraq; Increasing the average per capita GDP by a certain percentage will lead to a decrease in poverty rates by about (11%) of that percentage، and this is due to the rentier nature of the Iraqi economy، as the oil sector represents about a third of the gross domestic product at the most (more than About half of the GDP (when oil prices rise) and this sector (oil) is capital-intensive with little work with low marginal substitution flexibility between labor and capital، which means the inability of the oil sector to absorb the large workforce resulting from relatively high population growth rates، And then the decrease in the ability of the oil sector to generate income for the largest number of individuals، and this matter also explains the reason for the low flexibility of unemployment towards poverty rates and the limited impact of its reduction on poverty rates in Iraq، as reducing unemployment rates by a certain percentage will lead to a reduction in poverty rates in Iraq by (19%). ) of that percentage; Due to the implementation of most infrastructure projects by foreign companies with some Iraqi workforce، and this makes the impact of the operational policy relatively limited

The research aims to explain the impact of some variables on international reserves in Iraq for the period (2004 - 2022), as interest has increased in recent decades in the issue of international reserves, so that maintaining an appropriate percentage of these reserves is one of the main tools for achieving economic stability, and with regard to the Iraqi economy, after 2003 it led The significant increase in the value of oil exports, coupled with the rise in oil prices, led to a significant increase in financial and foreign exchange revenues, which led to an increase in the size of international reserves, The descriptive approach was used in addition to the standard method using the autoregressive distributed lag (ARDL) model to determine the impact of some variables (oil exports, foreign currency selling window, oil prices, exchange rate, imports) on international reserves. The research reached a number of conclusions. The most important of which is the existence of a long-term equilibrium relationship between the research variables, except for the relationship between international reserves and the window for selling foreign currency, which was limited to the short term

The research aims to verify the nature of the relationship between elite human capital and digital workplace, as the research focused on a sample of advanced staffing in private schools. The main importance of the research stems from the scarcity of studies that attempted to clarify the nature of the relationship between the variables under study. The research problem was formulated as follows: “The level of digital workplace is directly affected by the level of human capital, the elite private schools under study.With the aim of collecting data and completing the research requirements, The descriptive, exploratory approach, and (280) questionnaires were distributed directly to the target community, represented by the advanced owners in private schools in the city of Najaf, (265) questionnaires were retrieved and the number of questionnaires valid for statistical analysis was (242) questionnaires, i.e. response rate On the theoretical side, the relevant literature showed the existence of a knowledge gap about the nature of the relationship between the current research variables, elite human capital, and digital workplace in private schools, the research sample. The human elite in the variable of digital workplace in private schools, the research sample.

This research aims to verify the availability of the independent variable (nonsense in the workplace) and the dependent variable (psychological fragility of health service providers), and to analyze the relationship between them, and to address the research problem related to the high level of psychological fragility of health service providers at Al Zahra Teaching Hospital, for which several questions were raised. Several issues around it, by adopting the analytical approach to analyze the opinions of a sample of male and female nurses, workers in medical laboratories and pharmacists at Al-Zahraa Teaching Hospital from the research community, which reached (1000) individuals, and to accurately represent this community, the researchers used the simple random sample method, according to which Distributing (325) questionnaires randomly and directly to the research sample, then the collected data were subjected to a set of statistical tests such as: (normal distribution, discriminant validity, convergent validity, confirmatory factor analysis, descriptive analysis, path analysis method, etc.) using the program (SPSS). V.26) and (SmartPLS V.4) The results showed that there were significant correlations and influences between the investigated variables

The research aimed to explore the effect of strategic flexibility as an independent variable through its dimensions (production flexibility, marketing flexibility, competitive flexibility) in reducing organizational conflict through its dimensions (avoidance strategy, control and power strategy, settlement strategy, cooperation strategy) in Al-Ittihad Food Industries Company. The research problem was represented by the possibility Reducing the occurrence of organizational conflict through the strategic flexibility that the organization enjoys. The importance of the research was represented by its treatment of a practical and realistic issue that many organizations suffer from, according to sources, which is the effects of organizational conflict, and this is what the descriptive analytical approach that the research adopted calls for. The research relied on the questionnaire as the main tool. To collect data from the research sample, which represented managers and officials in the company, the number of questionnaires distributed was (107), while the number of questionnaires suitable for analysis was (100). The data was analyzed through the use of the (Smart PLS) program. The research came out with a number of conclusions, the most important of which was proving the effect of the dimensions of flexibility. Strategy to reduce organizational conflic

Blockchain technology has great and important capabilities through identifying financial data more quickly and accurately, and its use in financial institutions will help make this data transparent, secure and unchanging, so this technology can be controlled by a decentralized ledger, as this is considered Technology is one of the important techniques for accountants and auditors, through how information is integrated and transferred from operations to users.

The researcher aimed of study The Impact of Blockchain Technology on Auditing Quality Using Accounting Information Accuracy in financial institutions by carrying out two type's studies: a theoretical study and field study. Therefore, the researcher use the most important studies, research and other Arab and a foreign references related for the subject of the study, In order to, achieve objectives to the study, the analytical descriptive approaches was relied upon to describe the categories to the study sample, and their responses to the dimensions and variables to the study, as well as, of test the study hypotheses and analyze a results that were reached, Where the questionnaire method was use to collect data from the sample subject of the field study, which numbered (140) samples of those who meet the demographic characteristics of employees working in Federal Board of Supreme Audit, after that field study data was analyzes statistically using the "spss" package, With regard to the research hypothesis, the results indicated that there is sufficient evidence in the sample data to reject the null hypothesis and accept the alternative hypothesis, which proves the effect statistically. This means that there is a statistically significant effect of blockchain technology on the quality of the auditing process, and therefore the research hypothesis is accepted.

The research touched on the reality of energy policies in OECD countries in light of the oil shocks, which focused on supporting and enhancing reliance on renewable energies by increasing investments, providing various types of support, and enacting supporting regulations and legislation