University of Kirkuk Journal For Administrative and Economic Science

Introduction of The Issue in Arabic

Introduction of the Issue in English

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Contents of the issue

The aim of this paper is to use multinomial logistic regression analysis is to construct the best mathematical model (i.e. to find the best fit for a model) that describes the relationship between the type of specialization (response variable) and a set of explanatory variables related to scores and personal information of third-grade intermediate students, using the maximum likelihood method to estimate the coefficients of the (MLR) model, determining the most important factors that influence the choice student for the type of specialization in the secondary stage and according to the sequence as well as evaluation of the predictive performance of the estimated model in predicting the student's choice of the type of specialization (i.e., knowing the suitability of the model for prediction) using two techniques: First, the classification table for the predictive classes (group membership) by predicting the probabilities of each category of the dependent variable. Second, the receiver operating characteristic curve (ROC curve) analysis for the data to evaluate the performance of the fitted model.
The paper reached a number of results: When comparing the professional specialization with the fourth general specialization, we note that there are five influencing variables of importance according to the sequence, while when comparing the computer with the fourth general specialization, we note that the important influential variables arranged in a sequence were eight variables. Whereas when comparing OtherASA with the fourth general specialty, the significant influencing variables were seven variables arranged in a sequence. On the other hand, the total percentage of the correct classification is about 75% and 74% for the training and test dataset respectively. This means that the multinomial logistic regression model has the ability to predict by choosing the type of specialization.

This research sought to measure and analyze the impact of renewable energy (wind energy, solar energy, hydroelectric energy, and biomass energy) on the gross domestic product of a selected group of North American countries for the period (2000-2019), where modern standard models were used. The research was divided into three axes, where the first axis dealt with the concepts of renewable energy and sustainable development, the second axis dealt with the description of the variables and descriptive measures of the research variables, and the third axis was devoted to measuring and analyzing the impact of renewable energy on the economic indicator of sustainable development represented by (GDP). The selected North American countries have achieved remarkable growth and improvement in the economic indicator of sustainable development, with a clear increase in the gross domestic product.

The study aimed to identify the role of the voice of human resources in promoting organizational sustainability in the Kirkuk Health Department, and accordingly, the problem of the current study was formulated by asking the following main question: What is the role of the voice of human resources in promoting organizational sustainability in the Kirkuk Health Department.
A sample of (280) workers from various addresses that were withdrawn from the Kirkuk Health Department was chosen to represent the study community, which is a homogeneous community of (1148). And using the statistical program (SPSS v.24), the study also relied on the descriptive analytical approach as its method. The most important results of the study were the presence of two correlation and influence relationships between the study’s variables in the researched organization, as well as reaching a set of conclusions and recommendations, the most important of which was that the organization’s management The health care surveyed does not have a clear interest in encouraging human resources, which is one of the activities that work to seize and anticipate opportunities inside and outside the organization in order to maintain the context of the service process that involves ambition and striving to achieve excellence in controlling how to change in the future, and that the most important recommendations were on The management of the Kirkuk Health Department contribute positively towards dialogue and cooperation within the health institution in line with work requirements according to different points of view.

According to the The current research aims to test the correlation and effect between high containment management practices and , knowledge absorption capabilities in Iraqi universities, Kirkuk as a model. In order to achieve this, the dimensions of high containment management practices represented by knowledge (functional integration, training and motivation, information sharing and work teams) and the dimensions of knowledge absorption capabilities represented by (acquisition, absorption, transfer, and investment) of external and internal knowledge were adopted, based on (Zahra & George, 2002) as the University of Kirkuk was chosen as a sample for the study and to test the hypotheses of the study, the questionnaire was used as a main tool prepared for this purpose, as it included (265) members of the teaching staff at the University of Kirkuk as the study sample. The study also used a set of appropriate statistical treatment methods in data analysis, regression analysis and coefficient Correlation (person) and the use of (spss) programs, and One of the most important conclusions reached by the research is the existence of a significant correlation between the management of high involvement and its dimensions and the absorptive capacities of knowledge at the total level as well as at the level of sub-dimensions, as it was the highest correlation between (work teams and absorptive capacities for knowledge), which is a strong correlation relationship indicating the importance of the two variables for The surveyed university, that is, high containment practices is one of the important entrances that achieve the ability of the researched organization to attract, contain and acquire those who possess knowledge, whether at an external or internal level. The most important proposals include (the necessity of activating training programs at a high level of quality with the ability to create places aimed at Sharing and exchanging knowledge among employees in order to activate, acquire and activate lost knowledge to reach the best results.

The research aims to clarify the impact of strategic agility as an input in establishing human talents for a group of security leaders in the Salah al-Din Police Directorate and facilities, and to increase the research sample’s awareness of the topics (strategic agility, human talent) and how to benefit from them in the strategic planning process of the Directorate and the research community. The research problem was summarized in: What is the impact of strategic agility in establishing human talents, by relying on the questionnaire as a basic tool for data collection, and by adopting the descriptive analytical approach through which the researcher tries to describe the phenomenon in question, and was relied on an intentional sample of the views of security leaders from The rank of (Colonel, Brigadier General, Major General) at the higher administrative levels in the Salah al-Din Police Directorate and the facilities, and accordingly and in order to generalize the results of the research, (85) questionnaires were distributed, of which (79) were retrieved, valid for analysis, and the researcher used the statistical package (SPSS) program. To describe and diagnose research variables and test their hypotheses. The research reached a set of conclusions, the most important of which were: It was found through the results of the field side that there is a correlation between strategic agility and the development of human talents in the researched field, so that these results indicate that the development of human talents depends well on the dimensions of strategic agility, He points out that the more company leaders tend to adopt strategic agility, the more this contributes to the development of human talent. The research presented a set of proposals, the most important of which was creating the appropriate and appropriate conditions and paying attention to the performance of the human resource and motivating it in order to present all its capabilities, skills, creativity and intellectual and technical innovations through strategic agility.

Given the recent application of the International Financial Reporting Standard (IFRS9) in the banks listed in the Iraqi Stock Exchange, the research aimed to demonstrate the impact of adopting the IFRS9 standard on the cost of capital, and the relationship between the two variables was examined and tested within a sample of banks listed in the Iraq Stock Exchange. The financial statements amounted to (12) banks, and for the period from (2011-2020), with an average of (120) views, based on (2021) data, and the net profit for the year (2022) was estimated using (Forecasting: Time Series Expert Modeler), and it was determined This sample is in accordance with two basic conditions: the availability of financial statements for the year (2021) and the banks’ continuation of publishing their financial statements for the years specified in the research without interruption. The standard is not applied, and the cost of capital has been measured according to the weighted average cost of capital equation, and the research found that there is a significant negative correlation between the adoption of the IFRS9 standard and the cost of capital, as well as a negative impact of the adoption of the IFRS9 standard on The cost of capital, which means that the higher the level of adoption For the (IFRS9) standard in Iraqi banks the lower the cost of capital, so the research recommends the need to increase the awareness of Iraqi banks of the importance of applying the (IFRS9) standard, because of its positive impact on the stability of financial markets by hedging against credit risks, which is reflected in gaining confidence Depositors and shareholders, thus reducing the cost of capital.

The research aims to study and analyze the relationship between economic value added and profit management. To achieve the goal of the research, quantitative measurement was adopted as a method for measuring variables by analyzing the informational content of the financial statements of 10 Iraqi banks listed in the Iraq Stock Exchange for the period from 2010-2019 as a sample for research, By adopting descriptive and inferential statistical methods through the (SPSS) statistical program to study and analyze the relationship and effect between the current research variables. Between the economic value added and profit management according to the modified Jones model, and insignificant according to the Miller model, meaning the higher the level of the economic added value, the lower the level of profit management, and there is an impact of the economic value added on profit management according to the (Modified Jones scale), while the lack of There is an impact of the economic value added on the management of profits according to the (Miller) scale.

The research aims to diagnose the value dimension of organizational Identification and its impact on improving the quality of health services in the surveyed organizations, through the researcher’s adoption of the descriptive analytical approach. (150) individuals working in these hospitals, distributed equally, were selected, in addition to a similar number of patients in them during the research period. The research started from an attempt to discuss the research problem through the general question, which is, does the value dimension of organizational Identification contribute to enhancing the quality of health services?
The researcher resorted to primary sources in its field aspect in order to obtain analytical results and the accuracy of these results depends on the safety and validity of preparing the scale prepared to measure the phenomenon. and environment of the field of study.
The research reached a number of results, including: There is a significant effect of the value dimension of organizational Identification in improving the quality of health service in Salah al-Din hospitals. Based on the results shown by the research, the research presented some proposals, the most important of which are: Strengthening the value dimension of organizational Identification by enhancing the feeling of workers in organizations in the field of research that the values carried by the organizations in which they work correspond to the values and beliefs they hold, and to provide what can strengthen the sense of belonging to organizations in which they work.

The current study aims to diagnose the dimensions of servant leadership as a reported variable and to determine the level of servant leadership Organizational loyalty as a dependent variable, and testing the effect of the dimensions of servant leadership in the research institute represented by (empowerment, altruism, love, humility) in enhancing organizational loyalty to subordinates through Its dimensions (emotional loyalty, continuous loyalty, normative loyalty). The problem of the study was the extent of exercise Servant leadership in the research institute and its ability to increase organizational loyalty, through the main question Expressed (Does servant leadership affect the increase in organizational loyalty in the research institute). after crystallization Conceptual framework and a review of the above related research efforts A hypothesis was developed that reflects The nature of the influence relationship and formulated main hypotheses to be tested in the field of study. Representing affiliates in Hawija Technical Institute, the researcher targeted a random sample of (121) questionnaires out of a total of (175) affiliates who are (professors, technicians, administrators), (110) of them were returned, and the questionnaire was used as a main tool for data collection and the study relied on the approach Analytical descriptive in the interpretation and analysis of the data, then analysis by the statistical program (SPSS). The researcher used a number of statistical methods and means to analyze the data, including the arithmetic mean, standard deviation, coefficient of variation, simple and multiple regression) in order to Analyzing and diagnosing the effect and correlation relationships between the study variables. The study reached the most important conclusion That there is an increasingly important relationship between servant leadership and affiliate organizational loyalty, through Adopting the attributes and dimensions of servant leadership in the research institute that contributes to increasing organizational loyalty For the affiliates to provide outstanding performance that achieves the goals on an ongoing basis, but at the field level, it was the most important The conclusion of the study is that there are significant correlations and effects between servant leadership and organizational loyalty For affiliates, the study also recommends the need for the Hawija Technical Institute to pay attention to increasing loyalty The organizational structure of the associates to act as a guide towards survival, growth and continuity towards the performance excellence of the institute.

This research aimed to study the existence of a correlation between organizational trust and strategic success, and to know the nature of this relationship depended on the viewpoint of employees of the Central Bank of Iraq. The questionnaire was adopted to collect data from the research sample. The research sample consisted of (35) employees of the Central Bank at various senior administrative levels (general manager, department manager, division manager, unit official). Questionnaire forms were distributed to them and (30) valid forms were retrieved for analysis. The statistical program Spss v.26 was relied upon to analyze the questionnaire data based on some tests, including the simple correlation analysis (Pearson) to know the nature of the relationship between the research variables and analysis of variance to identify the presence of the affect of the independent variable (organizational confidence) on the dependent variable (strategic success). The research reached a set of conclusions, the most prominent of which was the existence of a medium correlation relationship between the main research variables, As well as the presence of a statistically significant effect of organizational confidence on strategic success.

The research aims to identify the external factors affecting the adoption of smart systems according to the theory (TAM, TRA). To achieve the goal of the research, the model was built based on the theories that support the adoption of technology, represented by the (TAM, TRA) theory. The (TRA) theory included the factors (technological readiness, training, managerial support, and Motivation) that are external factors affecting the attitude towards smart systems, while the (TAM) theory included the attitude variable towards smart systems, while the intention variable for adopting smart systems was a common variable. Inter Theory (TAM, TRA). The descriptive approach was relied on, and the questionnaire was built electronically based on the previous literature as a tool for obtaining data and information, as it was distributed electronically. The number of respondents was (411) respondents from the total research community, which numbered (7812) individuals who formed the research sample in the General Company for Northern Cement In order to analyze the data, structural equation modeling was used through the program (AMOS. V.24). The research reached several conclusions, the most important of which was that there is an impact of the external factors affecting the intention to adopt smart systems according to the theory (TAM, TRA) in the company in question. The most important proposals were to spread awareness of the importance of adopting and using smart systems in the field of work, and to indicate its importance, in order to increase the attitude of individuals towards the intention to adopt smart systems in the company in question.

The study aimed to measure the impact of changes in monetary policy on monetary stability by following the ARDL methodology through the variables (interest rate, bank deposits, bank credit) as they represent monetary policy and (the exchange rate) which represents monetary stability, and the study found that there is a common integration In the long and short term between monetary policy and monetary stability, there is stability in the time series of the study variables about the level and others at the first difference. The study recommended the need to monitor the currency auction to maintain the exchange rate and avoid its exploitation for money laundering as well as encouraging the private sector to use loans Towards productive projects, the study included three sections. The first topic discussed the theoretical framework of monetary policy and monetary stability. The second topic dealt with the analysis of indicators of monetary policy and monetary stability in Iraq, while the third topic touched on the practical aspect of monetary policy tools in Iraq for the period from (2004-2021) Through the use of co-integration analysis of quarterly data and testing of the model, and then conclusions and recommendations.

The aim of the research is to know the relationship between the means of reducing the knowledge gap and the spectrum of academic cooperation through a case study at the Universities of Al-Kitab and Mosul in Iraq, and four dimensions were identified to reduce the knowledge gap: communication skills, education systems based on new information, innovation systems using new technology, motivation For the use of new resources, four dimensions of the academic cooperation spectrum were also adopted: joint research projects, establishing joint laboratories, joint academic programs, and academic exchange programs. The researcher posed the research problem through the main question of the study - what is the nature of the relationship between the means of reducing the knowledge gap and the spectrum of academic cooperation in the researched universities? To achieve the goal of the research, the researcher adopted the descriptive analytical method to collect and analyze data.
The researcher adopted descriptive analysis as a research method and a questionnaire that was designed in a way that covers all research axes. The method of comprehensive inventory of the research community consisting of the 242 college councils in the above two universities was adopted. The data was analyzed and hypotheses tested using the SPSS-v.25 statistical program.
The research reached conclusions, the most important of which are: There is a significant effect of some dimensions of the academic cooperation spectrum in some dimensions of reducing the knowledge gap, and there is a significant effect of some dimensions of reducing the gap in the dimensions of the academic cooperation spectrum. Means of reducing the knowledge gap in the two universities investigated, especially Al-Kitab University, as it can be used in educational systems, creative and technological systems, and the use of new, new resources.

The research aims to know the impact of the reliability of accounting information systems on the investment decision through an exploratory study of the opinions of a sample of academics and financial analysts in the Iraqi Stock Exchange, through a questionnaire distributed to them, as 153 valid questionnaires were collected for statistical analysis, and the descriptive analytical method was relied on from During the collection of information and linking it to the results, as data were collected and analyzed and hypotheses were tested by means of many statistical treatments using the statistical program (SPSS), and the results showed that there is a positive and significant effect of the reliability of accounting information systems in the investment decision, and the study recommended the need to adopt the economic units that operate In the environment of electronic accounting information systems, the principles of the reliability of accounting information systems, including policies and procedures, help the economic unit to provide safe, protected and reliable information that improves the reputation and position of the economic unit among stakeholders, which is reflected in the rationalization of the investment decision.

The study aimed to find out the impact of the reliability of accounting information systems on electronic disclosure and its impact on the investment decision. The study dealt with two main categories, namely, academics working in some northern Iraqi universities (Tikrit, Mosul, Kirkuk, and Northern Technical University) and financial analysts in the Iraq Stock Exchange through An exploratory study, as (153) valid questionnaires were collected for statistical analysis, and the descriptive analytical method was relied on by collecting information and linking it to the results. The study reached several results, the most important of which is that the impact of the reliability of accounting information systems on the investment decision increases when mediating electronic disclosure. of the financial and non-financial statements to ensure greater confidence in the published statements, which Contributes to rationalizing the investment decision.

The research looks at how private health insurance premiums are set in the Kurdistan Areas-Iraq. The research investigates for finding the answers to the hypothesis questions. The aim of the study is to inquire the determinate factors which had impact on pricing the premiums for health insurance .The study has a significant impact on health insurance companies which is a relatively new phenomena in Kurdistan region-Iraq , the study looked at age, health status, employment group and position of work as the four key variables that affect how much a health insurance premium costs. The target audience for the study, which included managers, head department managers, and staff of the health insurance department, received 77 questionnaires in order to gather data. The statistical package for social science (SPSS) version 26 is used in the study to examine the data. Descriptive statistics, such as mean, standard deviation, and variance, are produced as a result of the data analysis. Regression analysis, ANOVA analysis, and Pearson correlation between variables are all examined in the study. The findings showed that all hypothesis were accepted and they have effect on the pricing of premium in health insurance. Due to the modernity of medical insurance pricing variables are still non-standard, and premium determination is a significant problem in the market due to some companies' failure to follow the correct underwriting procedure . The research comes to a close with its results. The findings and recommendations can help private health insurance providers and other industry participants improve their pricing strategy and policy. This study might theories of entrepreneurship for more research and bring out some of its limitations.

Stroke is a chronic disease that affects the blood vessels in the brain and leads a blockage the blood flow to a part of the brain is cut off or reduced, and thus deprived brain tissue of oxygen and nutrients and brain cells begin to die. Due to the importance of this subject in our daily life, the research aims to study the subject by building three predictive models for two mutually exclusive groups (dead and live) using Linear Discriminant Analysis (DA) and Artificial Neural Networks (ANN) and compare the classification results of the two methods. Therefore, the data sample of 134 cases collected from stroke patients in Rzgari Hospital and Rojhalat Emergency Hospital in the capital of Kurdistan region Erbil. The results, build three models each of DA and ANN for males, females, and both genders together and then compared the models by correct classification rate, we found that the DA and ANN models to be equal by results for males and females separately (98.7% and 100%). But the DA model for both genders is better than the ANN model. Finally, we identified the most important independent variables influencing the patient's condition three months after strokes.

The current research seeks to determine the effect of the psychological comfort of employees in reducing the phenomenon of job leakage, and addressing the phenomenon of job leakage among job cadres in government institutions in general and in the Ministry of Industry and Minerals in particular. The research was applied in the Ministry of Industry and Minerals, and a random sample of (102) A sample of the functional staff. The researcher relied on the analytical descriptive approach to measure the research variables, and the research model and its hypotheses were tested using a set of statistical methods through the statistical program SPSS25, AMOS25 and calculating averages and standard deviations as well as measuring the validity of the questionnaire through the Cronbach alpha determination coefficient. The results of the research reached a set of The most important conclusions were that the two dimensions of the economic and social factors of job leakage came at an average level, and this means that the Ministry of Industry and Minerals seeks to improve the financial return of employees by providing material support (material and moral incentives) and the application of justice in the distribution of material returns to increase income and enable them to face difficult life conditions and to reduce Leaving its employees to search for other organizations, as well as the presence of a significant effect of psychological comfort in reducing the phenomenon of job leakage.

The study aimed to determine the reflection of visual management strategies represented in (business rules strategy, purification strategy, waste elimination strategy), in the organizational culture represented by its dimensions (dominant values, ideology, and symbols), as it relied in the data collection process on the questionnaire as the main tool to achieve Purpose of the study. As (240) questionnaires were distributed to determine the impact of visual management on organizational culture, (201) were retrieved by (84%), valid for statistical analysis. And through the use of a set of statistical methods, it was reached to investigate the availability of the effect or not between the variables of the study.
The results of the research showed that there is a positive correlation and statistically significant effect between visual management in its dimensions (business rules strategy, purification strategy, waste elimination strategy) with organizational culture in its dimensions (dominant values, ideology, and symbols), while the study presented a set of proposals that work to achieve the aim of the study.

The research aims to know the extent to which there is a relationship between public revenues and the rate of savings in the Iraqi economy using quarterly data for the period (2005-2021), and the research proceeds from the basic hypothesis that there is a direct relationship between public revenues and savings, and the results of the analytical side showed the presence of fluctuations in the values of each of the revenues The results of the standard analysis showed that there is a direct, statistically significant relationship between public revenues and savings rates. The research concluded a set of conclusions, the most important of which was the existence of a strong and significant positive correlation at a significant level (1%), which means that the increase in public revenues led to an increase in savings in the Iraqi economy during the research period. As for the recommendations, the most important of them is working on the optimal use of available economic resources, making radical reforms in investment projects, focusing on productivity and effective use of capital, and the need to provide a stable policy. It helps to increase revenues in all its forms, and finally the need to work to increase coordination and interdependence between the policy of public revenues and savings in the Iraqi economy.

The important factor in the success of any economic unit (production, service) is its ability to control costs and adapt to environmental variables (internal and external). Control and balance between cost, quality and time, which is one of the most important dimensions of competitive advantage. The research relied on the descriptive analytical approach through the analysis of 82 questionnaires out of (100) questionnaires. Distributed to account managers, auditors, and planning and production managers for several industrial economic units, and reached several conclusions, including that the integration of all technologies leads to raising the quality of production, carrying out continuous improvement and reducing costs, and finding out any restriction, activity, or obstruction that occurs during the production process by addressing and avoiding it, Based on the conclusions, the research comes to recommendations, including urging the economic units that carry out their activities in the Iraqi environment to apply costing methods because of the advantages of these methods that help economic units improve competitiveness and stay in the market for a longer period.

The research aims at the importance of internal control and operational risks in a sample within the banks of Dohuk Governorate in the Kurdistan region of Iraq and includes the place of application of the research (Al-Rafidain Bank, Al-Rasheed Bank, Kurdistan Bank).The research community represents all (165) individuals working in the surveyed banks, and (165) samples of employees were selected to represent the research sample, and the simple regression coefficient) in analyzing the answers of the respondents, the researchers used the descriptive analytical approach in collecting and analyzing data based on the questionnaire as a main tool for data collection in order to know the correlation and influence between the research variables. The researchers reached a number of conclusions, the most important of which is the reliance on a large percentage of control and internal audit procedures and their follow-up, and the adoption of control procedures that work to correct any deviation, which is the basis for avoiding risks. Also, one of the most important recommendations reached by the research is facing developments, risks and current conditions, monitoring the levels of danger that surround work, and setting appropriate control procedures to control the negative effects of these dangers.

The statistical idea of a copula was developed in 1959 under the base of sklar’s theorem; it was not applied to financial markets and finance until the late 1990s. In this study, copula was used as a probability model that represents a multivariate uniform distribution (MUD), first to examines the association or dependence between many variables as a vector of random variables (Vn) having different probability densities, that helps to isolate the joint or marginal probabilities of a pair of variables that are enmeshed in a more complex multivariate system, secondly it was used for generating the probability values of dependencies for a vector of random variables together in MVCDF rather than their partial dependencies from their marginals.

The Spatial regression model involves an alternative to the OLS regression model. Spatial modeling is an analytical process conducted in conjunction with a geographical information system (GIS) in order to describe basic processes and properties for a given set of spatial features. Spatial analysis allows you to solve complex location-oriented problems and better understand where and what is occurring in your world. It goes beyond mere mapping to let you study the characteristics of places and the relationships between them. Spatial analysis lends new perspectives to your decision-making, Spatial analysts need experience with mapping tools such as vector and raster data and spatial modeling. Because they work at the intersection of data analysis, programming, and cartography, they should be detail-oriented and masterful at solving problems.
In this study (SAR) and Linear regression model has been compared to detect whether the spatial impact exists or not, the data we choose (13) factors at tasluja, Sulaimani city using the linear regression model applied OLS and Spatial autoregressive (SAR) model. But before it uses SAR, for testing spatial effects use Moran’s I method(2). And after that compare them because linear regression is a general model but the SAR model is a local model. If the spatial is not significantly better use the global model than the local model. to compare and select the appropriate model we depended on Coefficient determination and Akaike Information Criterion for both models, according to their results, the spatial regression model was the more appropriate model with higher R2 = 0.70 and the smallest AIC = 208.

The behavioral intention to use the e-learning system is one of the most important issues that are still being discussed in the field of information technology, due to its importance in determining the decision of the beneficiary to adopt the system or resist it. Accordingly, the current study aimed to identify the role of organizational readiness for change in enhancing the behavioral intention to use e-learning. Organizational readiness was measured in six dimensions represented by resource readiness, cultural readiness, information technology readiness, innovation valence, knowledge readiness, and partners readiness. The intention to use was in the form of a single-dimensional factor, that is, without sub-dimensions. The sample included academic staff at the University of Nineveh, and the questionnaire was prepared based on previous studies as well as a tool for data collection, it was distributed to the sample and the number of respondents was (217). Testing the study model by using the statistical software (AMOS 26). The study reached a set of conclusions, the most important of which is that organizational readiness is a major factor in enhancing the behavioral intention to use the e-learning system.

The research aims at the importance of the auditor's role in reducing the gap between the users of the financial statements and the external auditors. The research community represents a sample of chartered accountants in Erbil, numbering (66) individuals, and (61) a sample of chartered accountants was chosen to represent the research sample. The researchers relied on Facilitated techniques in the statistical program (SPSS) for each of (the arithmetic mean, standard deviations, correlation coefficient, and simple regression coefficient) in analyzing the answers of the respondents, the researchers used the descriptive analytical approach in data collection and analysis based on the questionnaire as a main tool for data collection in order to find out the relationship Correlation and influence between research variables. The researchers reached a set of conclusions, the most important of which is that there is a significant and positive role for auditors to reduce the expectations gap through the application of the principle of disclosure and transparency. aspects and domains

The research aimed to determine the availability of dimensions of organizational leadership at the level of the universities surveyed, through its dimensions represented by (innovation, proactive behavior, taking risks, seizing opportunities),The research problem started from a question (Do organizational leadership dimensions exist among the administrative leaders in the universities under study?), The private universities in the governorates of Nineveh and Kirkuk were chosen as a field for research, and based on the importance of the research topic and the importance of the research sample in the universities under study, the researchers adopted the descriptive analytical approach in studying and analyzing the data on the subject under study, as the questionnaire was distributed to a sample of (150) respondents from the leaders administration in the surveyed universities, the two researchers relied on statistical analysis tools in the program (SPSS.V.26) to test the research hypotheses, and in the light of the statistical results a set of conclusions were reached that confirm the availability of these components at high levels among the administrative leaders in the surveyed organizations, as presented The research is a set of proposals emphasizing the need to strive to create a supportive environment that stimulates creativity and innovation, encourage employees to present ideas and bear their results, create an organizational culture that supports creativity, and enhance entrepreneurship and calculated risk among employees to achieve excellence in performance.

The research aimed to determine the impact of knowledge-oriented leadership as one of the modern leadership styles that take knowledge as a starting point to accomplish its activities in achieving strategic renewal through two intermediate variables, namely organizational learning and strategic thinking. the mobile communications company "Asiacell" was selected after the current research field, the company's employees promised a research community, and the research sample consisted of (264) individuals characterized as a random sample, and the research relied on the questionnaire as the main tool in collecting the necessary data from the research field, where the data was collected electronically by posting an electronic link to the questionnaire in groups social networking sites for employees of the organization The data obtained were subjected to statistical analysis using ready-made software (SPSS-V21) in order to carry out statistical descriptive analysis of research data, and ready-made software (AMOS-V26) was used for confirmatory factor analysis and testing the hypotheses adopted by researchers in their research. the research has reached a set of results, the most important of which is that the contribution of knowledge-oriented leadership in achieving strategic renewal is positively through the variables of organizational learning and strategic thinking, Within the framework of the conclusions reached by the research, many recommendations were made, the most important of which was the need to raise the level of embodiment of the knowledge possessed by the leadership in the organization under study and in a way that contributes to achieving the processes of renewal of the activities and projects adopted by it.

The research aims to understand and explore the role played by strategic thinking (ST) and its dimensions in enhancing institutional excellence (IE) from the perspective of employees in the departments (Nimrud, Ba'sheeqa, Al Hamdaniya), affiliated with the Directorate of Education in Nineveh. The research problem raised a set of important questions about the reciprocal relationship between the research variables, which led to the formulation of two main hypotheses. Based on these hypotheses, a detailed theoretical research model was designed to achieve the research objectives. Some departments of the Directorate of Education in Nineveh Governorate were selected as case studies for this research. A random sample of 90 employees out of 190 from these departments was chosen. A descriptive approach was employed to analyze the collected data, with the questionnaire serving as the main tool for data and information collection. The data was processed using the statistical software (SPSS.V-26) to analyze and interpret the results accurately. The research yielded several important findings. Among the most significant is the positive and significant correlation and impact between ST and IE at both the overall and partial levels in the departments (Nimrud, Ba'sheeqa, Al Hamdaniya), which are part of the General Directorate of Education in Nineveh. The research also emphasizes the necessity of developing and implementing training programs related to ST and its dimensions. These programs could include lessons about ST to enhance a better understanding of this aspect.

The current study aims to reveal the expected effect of some specific political factors on the performance of the general index of the Iraqi market for securities by testing the basic hypothesis which stipulates that there are some factors such as corruption and army in politics, accountability and democracy, and according to the classifications of the of the International Guide to Country Risks ICRG and within the short and long term And based on the ARDL model, Auto-regressive distributed lags, and from the tested short and long-term estimators, it was found that corruption is one of the most important determinants of the performance of the general market index during the research period, which includes private payments and bribes related to licenses, taxes, and loans, as well as the army’s interference in politics, accountability, and democracy. Some proposals were formulated, the most important of which is the necessity of including political factors in any future study to understand and comprehend the behavior of financial market indicators.

The research aims to demonstrate the impact of training in improving the environment. The research sample was represented by trained persons in research and advisory centers, continuing education courses and training courses held annually by the University of Mosul, specifically the College of Engineering, for people affiliated with institutions, companies, offices and laboratories of the public and private sector in Mosul, and measuring the extent of their utilization. And its application in the labor market, and its repercussions on the environmental reality in the city. The researcher relied on the descriptive analytical method by relying on a questionnaire and analyzing it using the statistical analysis program (spss). The results showed thatThere is a positive and strong relationship between training programs and improving the environment, the more realistic the training programs meet the needs of the community, are clear and at the heart of the work and can be applied in practice, in addition to the maximum benefit from the programs as a result of the trainers' commitment to the curriculum and the time of the course, the more this contributes to improving the environment through investment. sound environment, developing environmental, economic and social awareness, as well as recognizing the role of institutions in achieving sustainable development, and vice versa. Study recommendedPaying attention to training programs because of their impact on society, as the study showed a strong relationship between training programs and improving the environment, in addition to holding on-site training courses in the dysfunctional state institutions and companies.

This study aimed to explore the impact of some dimensions of e-marketing, which are e-mail marketing and Social media marketing on organizational performance by conducting an exploratory study of the opinions of a sample of individuals working in Asiacell Communications Company in Iraq.
The study relied on the analytical descriptive approach, where the study dealt with the basic concepts related to e-marketing in addition to the organizational performance in the descriptive aspect. In the analytical aspect, the study relied on analyzing the data collected through the questionnaire in order to reach specific results. The researcher distributed 342 hand-held questionnaires to workers at the headquarters and branches of Asiacell Telecom Company in Iraq.
The study found a statistically significant relationship and positive impact of e-marketing in its dimensions, e-mail marketing, social media, and the organizational performance of Asia Cell Company in Iraq.