AL Ghary Journal of Economic and Administrative Sciences

In this research, the definition of the central bank and the mechanism for using traditional or non-traditional monetary policy tools, such as the quantitative easing policy, and how to use them during crises, specifically the Corona pandemic, which is a health crisis that negatively affected the Iraqi economy, as well as the dual political and economic crisis that Iraq went through at the end of 2019, were addressed. After that, the epidemiological crisis followed in February 2020, and how to follow preventive measures by the Ministry of Health And precautionary measures by the Central Bank and the government to reduce the severity of these negative effects and revitalize the economy and the deteriorating sectors due to the crises experienced by Iraq during the period of research and work to provide an active investment environment and not rely on oil revenues only for the purpose of achieving goals general economic.

Poples are proud of the elements of their progress in various fields by investing what they have been granted and bestowed upon them by God Almighty , the Almighty from the bounties above the earth in order to meet the needs of its societies , and Iraq is a country of blessing and bounties from God upon him with abundant goodness, and palm trees are part of thes goodness but the reason is the compelling internal and external circumstances that Iraq experienced, which made it retreat after it was at the forefront of the countries producing and exporting dates to all parts of the world. Through this study , we identify the reasons for the decline in palm cultivation and date production and the appropriate treatments for it palms are of great importance among agricultural yields , and dates are an important element in food safety and one of the elements his internal and external trade with neighboring and international countries and he reaped great profits from them and contributed to helping the Iraqi people from the dangers that the last of which was the siege imposed on them from abroad

During the research period, the countries of Southeast Asia faced many stifling economic (financial) crises, and of course Malaysia did not escape the negative effects of this crisis, and this is what led it to adopt a quick and effective strategy to confront the crisis or at least mitigate its negative effects. Thus The basis for this research paper is the following issues, respectively: the repercussions and negative effects of the financial crisis on Malaysia, then a review of the most important measures and decisions adopted to confront the financial crisis, and finally the foundations adopted for dealing with the results of the crisis or the factors for the success of managing this financial crisis, in order to benefit from this. The pioneering experience in confronting future financial and economic crises in developing countries, and the result of this research is self-reliance and national administration, the reason for the success of managing the Malaysian financial crisis.

International trade is the key element of the world economy and generally reflects all aspects of economic activity , It is therefore the main driver of economic growth and a source of profit for most of the world's countries, After the outbreak of the COVID-19 pandemic, the movement of goods and services between countries between exports and imports was paralysed, shocking supply and demand and falling GDP. Making the world economy seriously injured and with serious consequences affecting all societies and individuals, The pandemic is spreading rapidly across borders, causing a global health crisis and a global economic shock to the most vulnerable. The emergence of the natural environment pandemic has paralysed our societies and economies, hampered global economic development efforts and paralysed global trade, After that, exports and imports of goods of the G20 rose by 0 .9% and 0 .4% in the third quarter of 2021 compared with the previous quarter. Growth rates are expected to range from (5.0% 3.9%) for advanced economies to (6.6% 4.9%) for emerging economies and (4.0% 4.8%) for developing economies in 2022 respectively.

After the economic and political events and developments that occurred after 2003 and the adoption of the open-door policy in foreign trade and the subsequent shocks to the Iraqi economy, but it is necessary to identify the reality of the agricultural sector and its trade. The Iraqi market still suffers from a severe dumping of agricultural products, as well as a very small contribution of agricultural exports to Iraq's total exports, and a persistent deficit in the agricultural trade balance. The research aims to analyze the indicators of agricultural imports and agricultural production in Iraq for the period 2004-2019 to show the effects of the change that took place after 2003 and the repercussions of the shocks that the Iraqi economy has been exposed to. The output of the gross product, the high rate of coverage, agricultural exposure and the average tendency to imports

The deterioration of the agricultural reality, especially the areas planted with trees, which are called forests, has several different reasons, some of which are natural because of the climate, such as drought and high temperatures, and others related to human behavior towards these areas, such as the excessive cutting of trees and the bulldozing of large areas due to population density, as well as the use of wood in various forms multiple The project is located between the governorates of Najaf and Karbala in the Al-Haidariya district near Al-Amoud 639. The project was implemented by the Directorate of Agriculture in the Al-Najaf Governorate in 2007, where the project was implemented as a first phase on an area of ​​(80) dunams, and then an area of ​​(50) dunams was added to become the total project area (130) acres. From cutting timber in the future, and producing honey through beekeeping, in addition to the possibility of exploiting it from a tourist point of view as a tourist resort in the future, and from a scientific point of view, it can contribute to conducting agricultural scientific research for study students through coordination with Iraqi universities. The project evaluation process was carried out through the use of standards laws and indicators of economic performance efficiency

After 2003, Iraq witnessed changes in the economy and the transition to an economy and a global economy that runs smoothly. The Iraqi economy faced an economic, social and political problem, which is summarized in the sections of society, fluctuation and their languages, and their disregard for matters that lead to the spread of financial and administrative corruption and its growing multiplicity of multiplicity of economic stability. As a result, the reform steps faltered, and the economic situation remained the same as before, which is summarized in the oil sector's dominance over the composition of the gross domestic product, with the absence of the role of other productive sectors. Rather, the negatives in the Iraqi economy increased as a result of adopting wrong policies such as the shock transformation method without the presence of infrastructure and a sound production base capable of facing this openness, as well as establishing legal and legislative foundations in line with the market economy system, which led to many problems such as dumping and economic exposure, as well as the persistence of internal and external indebtedness and high Unemployment and poverty levels, due to the continued control of the public sector on the joints of the Iraqi economy. This indicates the failure of the policy that was followed to correct the economic situation. Therefore, it has become necessary to shed light on the correct steps of transformation, the most important of which is to strengthen the role of the private sector and allow it to lead economic activity in light of the new economic system, and to show the extent of its effectiveness in correcting the economic structure and getting rid of the rentier character that has accompanied the Iraqi economy for many decades. This is done by addressing the basic problem that lies in addressing the intertwined problems due to the effects of political interactions and partisan interests, fighting financial and administrative corruption that causes a great waste of public resources, and eliminating the dispersion that prevails among members of society and which is led by the multiplicity of external and partisan affiliations and thus establishing a loyal national society and governments It works to achieve economic and social goals and a decent living for all members of Iraqi society.

Tourism is one of the important sectors because of its impact on all economic, social, cultural and political variables ... Etc. Therefore, there is an urgent need to develop, develop and maintain it by all developed and developing countries alike. Tourism is also a phenomenon of the current era resulting from the need for rest and change and helps to feel joy and pleasure, especially if it is in picturesque places. There is no doubt that our country has raw materials for tourism, such as the archaeological tourist areas in the city of Babylon, Dhi Qar and Mosul, as well as many shrines that are popular with religious people around the world, so the tourism sector contributes to the employment of a large number of unemployed youth. The research aims to identify the nature of the relationship between tourism awareness and excellence in tourism companies and to discover whether organizational improvisation can play an intermediary role within this relationship. (171) questionnaires were distributed to individuals working in some of the tourism companies in the city of Najaf, and some hotels dealing with these companies, and (153) questionnaires valid for statistical analysis were obtained. And using my program AMOS 26, SPSS VAR.26. It was discovered that there is a significant correlation between the tourism awareness of employees and excellence in the companies under research, and that organizational improvisation behaves in an intermediate manner between tourism awareness and excellence.

This study aims to know the role of strategic awareness in reducing organizational deviation practices and to determine the correlation and impact between strategic awareness in its dimensions (reflection, systematic thinking, orientation towards learning, reformulation) and organization deviation with its dimensions (non-compliance with working hours, taking excessive rest, deliberate work) The study relied on the descriptive analytical method in addition to the method of the field study using the questionnaire as a tool for data collection. The respondents’ municipality and what is the level of organization deviation in the respondents’ municipality to research of the problem of the study a number of hypotheses were formulated including the existence of a correlation relationship and a significant impact of strategic awareness in reducing organizational deviation practices. In order to achieve the objective of the study, the researches developed questionnaire that included(40) items the sample of the study population in the study was conducted by (Director, Head of Department, Unit Officer) in the municipalities of the city of Sulaymaniyah, where (187) questionnaires were distributed and (161) retrieved (146) valid questionnaire forms for analysis using the Statistical (Spss-Version26) and depending on the conclusion reached by the research , a set recommendations were made that are consistent with these conclusion in the hope of benefiting from them before the surveyed circuit.

The research seeks to test the relationship and impact between its variables (the McKinsey model, organizational change) in the Najaf Health Department and to demonstrate the extent of their application in the organization under study. The main research problem is summarized in clarifying the role that the McKinsey model plays in supporting and enhancing the organizational success that business organizations seek and adopt. The researcher used the descriptive and analytical method, and the data was processed and analyzed using the statistical program SPSS v.26 and the program Smart PLS V.4. The researcher relied on the questionnaire as a main tool for collecting data and information related to the research problem in the organization under investigation. The current research targeted employees in the health department. Najaf, where (75) questionnaires were distributed to individuals working in the organization under study, and (70) questionnaires were retrieved, valid for statistical analysis. It became clear from the results of the research that applying the McKinsey model correctly in business organizations contributes to enhancing the organizational success that business organizations seek to keep up with. Continuous changes in the external environment and achieving the goals you seek efficiently.

The study aims to identify the role of systemic intelligence in promoting sustainable marketing represented by its dimensions (the economic dimension, the social dimension, the environmental dimension, the technological dimension). And what is the extent of the relationship between the two variables in achieving the objectives of the company in question? The exploratory study conducted in the Union Company was adopted in the field, and the study population reached (250) individuals in the marketing department, and the data was collected through a questionnaire form based on international standards, and the study was conducted on (150) A questionnaire for the sample surveyed, and two main hypotheses were tested, and the study used a number of statistical methods, and to obtain the results of the study, the most important: There is a significant correlation between systemic intelligence and sustainable marketing, and there is a significant effect between systemic intelligence and sustainable marketing, and the study presented a set of recommendations, the most important of which are The company must work to highlight the role of systemic intelligence in order to promote sustainable marketing, because of its positive repercussions on the use a nation in a whole, and how homogeneous are these two variables in achieving the company's goals and the need to focus on contemporary and modern methods used in the management of the company in order to enhance the types and dimensions of sustainable marketing.

This research aims to address the phenomenon of deviant behavior among subordinates in Iraqi universities in light of the current circumstances that Iraq is suffering from, abnormal conditions such as the financial, political, economic, and administrative crisis, as a result of the spread of the phenomenon of corruption of all kinds in all state institutions in general. In order to achieve the goals of the organization, regardless of their type or nature of work, and to sustain them, the ethical persuasive leadership style can be used to reduce the phenomenon of deviant behavior among its basic variables, which come within the understanding of employee ethics in dealing with credibility to ensure their efforts in positive, distinguished behavior. In addition to that, the importance that the persuasive leadership style plays in the organization’s survival and stability in an environment characterized by rapid changes in all areas of life, including the organization’s activities, which need an ethical and persuasive leader capable of confronting the phenomena that threaten the survival, continuity and success of the organization towards directing and strengthening the relationship between employees in performing their tasks. Functionality and enhancing teamwork to achieve prosperity. Therefore, the problem of the study can be diagnosed by asking: What is the nature of the relationship between morally persuasive leadership and deviant work behavior? In the art of persuasion. The study identified a hypothesis stating that “there is a role for moral persuasive leadership in reducing the phenomenon of deviant work behavior.” A questionnaire form was used for this purpose, which consists of two variables: the first, the independent variable, represented by moral persuasive leadership in its dimensions, and the second variable, represented by the dependent variable, the phenomenon of deviant work behavior within its dimensions.

This research aims to identify the impact of digital leadership in achieving strategic excellence. The research was applied at Hilla College, the National University in Babil Governorate. Relying on random sampling, 200 questionnaires were distributed to university professors in its colleges located in Babil Governorate. 177 questionnaires were obtained, of which 161 questionnaires were valid for statistical analysis. The study reached a set of conclusions, the most important of which is It showed that there is a knowledge gap related to identifying the mediating role of cognitive capital between digital leadership and achieving strategic excellence. The study presented a set of recommendations, the most important of which are: the necessity of giving a greater role to digital leadership, which has proven its ability to support the achievement of strategic excellence, expand the basis of reliance on modern technology, and prepare human cadres. Able to deal with its secretions and updates.

The research aimed to know the impact of green human resources management practices represented by its dimensions (green employment, green performance evaluation, green training and development) in achieving sustainable development in its dimensions (environmental dimension, social dimension), in the Abu Ghraib dairy factory. In order to achieve the research objectives, a questionnaire consisting of (25) questions was designed to collect primary data from the research sample. The community consists of members of the College of Management and Economics, including administrators and employees. The questionnaire was distributed to a sample of (45) individuals. The sample was (purposive) consisting of the administrative staff. (41) valid questionnaires were retrieved for analysis. The research came to the conclusion that there is a significant, statistically significant influence relationship for green human resource management practices in the development dimensions of sustainable development, and this indicates the extent to which the practices of the independent variable (green human resource management practices) contribute to making changes other than the dimensions of the dependent variable (sustainable development), as The overall coefficient of determination (R2) was (41.2%).

The study aimed to determine the level of the impact of empowering workers in distinguishing the performance of health organizations represented. One of the managers and workers in the health hospitals surveyed, the questionnaire was adopted as the main tool for data collection, where (90) questionnaires were distributed, and the number of the recovered questionnaires reached (77) questionnaires (65), of which were valid for analysis. To achieve the goal of the study, the study relied on the descriptive analytical approach, and a hypothetical model was developed for the study that reflects the correlation and influence relationships between the variables and dimensions of the study, and a set of main and sub-hypotheses emerged from it, as their validity was verified by a set of statistical methods using the (SPSS:26) program. The study reached a set of results, the most important of which is the existence of a strong direct correlation between employee empowerment and the performance excellence of the health organizations surveyed. In addition to its positive impact in distinguishing the performance of the health organizations surveyed. The study also made several proposals, most notably: The hospital administration should organize the workforce to ensure their preservation and continuous evaluation of all programs offered in the departments for their development and improvement, and in a way that contributes to enhancing the hospitals’ ability to compete among other hospitals, enabling them to survive and grow continuously.

The current research aims to [study the sociology of effective leadership and its role in addressing creative tension in the General Hospital in Baqubah and the possibility of successfully applying these two dimensions in the government sector of the city of Baqubah, represented by the General Hospital in Baqubah. The research problem came down to the main question, which is whether the sociology of effective leadership has a relationship and impact. It has significant statistical significance in treating creative tension in the General Hospital in Baqubah, and the research problem reflected important hypotheses, which are “the existence of a correlation and influence between the sociology of effective leadership and its role in treating creative tension in the General Hospital in Baqubah. And on the basis of hypotheses, and in order to enrich the research with data And the information that places the research at the level of achieving goals. This data and information was obtained from references, sources, and periodicals related to the research concepts. On the analytical side, it was collected using many statistical methods, represented by (arithmetic mean, standard deviation, Pearson correlation coefficient, multiple regression coefficient, and linear regression). ) which analyzes the research concepts and the most important dimensions related to the research topic in a way that enables them to be answered accurately.

The research population was chosen, which represents the potential sample, which is the General Hospital in Baqubah. The research sample of (88) respondents was selected, which targeted decision makers in the General Hospital in Baqubah.

The results of the research reached a set of conclusions, the most important of which was the awareness of the senior leadership in the researched company about the sociology of effective leadership and its role in addressing creative tension. The results of the field analysis also indicated the existence of a significant relationship of influence for the sociology of effective leadership and its role in addressing creative tension. The results of the research reflected a group of The recommendations represented the need for the leaders in the researched company to benefit from the sociology of effective leadership and its role in addressing creative tension, as well as working to correct the imbalance and what are the effects and lessons that the company’s leaders have learned from

This study aimed to identify the third reality of the three classes in university education on the pillars of the educational curriculum (student, educational classes, faculty member) in the Kingdom of Saudi Arabia. In schools that did not use the three-class system.To achieve the objectives of this study, the researcher used the questionnaire as a computer-based tool, as it contained (40) items distributed over two axes: teaching and amateur learning and the faculty axis (against a large number of students and faculty members).The study concluded that the three-semester system negatively affects students, their attendance, completion of academic courses, and their participation in student activities, and increases pressure on them in all aspects of the educational process. It also affected the academic courses and the process of completing them, as well as the impact of the faculty member in his suffering in... All academic aspects (including an increase in teaching loads, numbers of tests, grading answer sheets, academic advising work, etc.).The study recommended working to abolish the three-semester system in the universities that still operate it and return to the two-semester system per year, with a summer semester at the end of the academic year.

The study focused on the impact of servant leadership in enhancing organizational creativity, and its purpose was to explore and discuss the impact of different servant leadership styles on organizational creativity in order to formulate an integrated conceptual model that links between servant leadership and organizational creativity. The researcher applied the review methodology for previous studies and theories, where a conceptual model was built. On the basis of the theory of multidimensional organizational creativity and the theory of servant leadership. The author considers servant leadership styles that have already been researched and maps the dimensions of both organizational creativity and servant leadership. The study was conducted in the Najaf Statistics Directorate, and in order to achieve the objectives of the research, a questionnaire was adopted as a main tool. The sample included (120) employees, all of whom were targeted. (101) questionnaires were retrieved and after checking, (15) questionnaires were excluded from them as they contained missing data in a large percentage, which The number of valid questionnaires remaining (86) makes it possible to analyze the data needed for the research sample, and a number of statistical methods have been adopted, such as the arithmetic mean, standard deviation, coefficient of variation, correlation coefficient, regression coefficient, structural modeling equation and Cronbach's alpha coefficient. The research reached a number of conclusions, the most important of which is the presence of servant leadership in the Najaf Statistics Department, and that there is a positive moral effect of organizational creativity in servant leadership. The research also came out with a number of recommendations, the most important of which are: 1- The leader of the surveyed department should build solid foundations of values extending to three generations and work on organizational innovation and consolidate its understanding among working individuals and publish it in the statistical department, its departments and centers 2- The department should strengthen servant leadership among employees by emphasizing On the value and importance of the work they desire, involve them in the decision-making process and give them sufficient flexibility to allow them to perform their work efficiently and effectively.

The current paper aims to study the relationship between of investing financial slack and financial stability of contribution industrial companies, and to achieve the objectives of the paper and answer its questions, the paper was tested on a sample of contribution industrial companies, using the data published on the website of the Iraq Stock Exchange for the period (2013-2021), the sample included (11) contribution industrial companies, and the data was analyzed using financial indicators and statistical methods, such as multiple regression analysis, the normal distribution test, and the unit root test to verify the stability of time series, in addition to using the statistical program (Eviews-12) to analyze the data and extract statistical results, and the paper adopted on the inferential approach that allows the researcher defines the problem and then collects and analyzes relevant data, the results showed that financial slack available contributes to increasing financial stability, while the potential financial slack leads to a decrease in the financial stability rate, as it has been statistically proven that there is an impact relationship with a positive moral significance for financial slack in available financial stability, and the presence of a significant, inversely significant impact relationship for potential financial slack on financial stability

The current study sought to reveal the nature of the relationship between strategic conversation and wellness in the workplace. Based on the foregoing, we summarize the study problem with the following question: (How can the strategic conversation of the Najaf Education Directorate enhance wellness in the workplace)?

The importance of the study was embodied in its attempt to measure and diagnose the variables of strategic conversation and wellness in the workplace as one of the necessities that the Najaf Governorate Education Directorate must strengthen and know in light of dynamic environments.

A random sample of workers in the Directorate of Education in Najaf was chosen, to be the study population, in a manner that achieves accuracy in the desired results of the study and in proportion to the trends of the study variables (strategic conversation, wellness in the workplace), so that the research sample was 122 employees working in the Directorate of Najaf Education. Ashraf.

The Najaf Education Directorate demonstrated its ability to improve its strategic conversation through awareness of individual communication tendencies and the use of applicable training skills such as deep listening, empathy, respect, tangibility, and honesty, as required by the situation, and its focus is on listening to what is being said, realizing it, and making judgments objectively.

The current study aims to clarify the impact of the return on equity and the market value of banks, in order to diagnose the nature of the impact relationship to the return, and the private banks (Gulf Bank) in Iraq were selected in the field to apply the current study based on the descriptive analytical approach, and the study relied on the program (26.AMOS). V.25, SPSS V) with a set of mathematical tools and based on the SEM structural modeling equation and after conducting the analysis, the study reached several results, including: There is a clear direct impact on the return on equity, and this effect is increased by the market value of the bank, , In light of these results, several recommendations were made The most important of them: Paying attention to the variables of the study by educating the study sample banks (return on equity and market value of banks), and their role in enhancing their ability to provide distinguished services to competitors

This study aimed to choose the effect of applying joint audit in reducing agency problems by choosing more than one auditor involved in the audit process by the joint audit method, which is one of the audit methods where two independent auditors are assigned to audit the financial statements and issue a joint report for which they are jointly responsible. This type has appeared in many countries in the recent period, especially after the recent global financial crises, in order to restore the confidence of the users of these reports Based on the agency theory, the management seeks to exploit the powers granted to it to show the positive aspects of the management of those companies and to appear before the owners in good condition, taking advantage of flexibility in accounting standards, in addition to paying attention to personal interests at the expense of the owners For the purpose of limiting these practices and actions, several mechanisms must be followed by the owners to reduce the conflict of interest between managers and owners and to limit the manipulation of financial and accounting policies, and one of these mechanisms is joint auditing

The research aims to display and analyze cost the Performance – Focused activity based costing (PFABC) and the role it wants to reduce costs and monitor the available resources and then evaluate the performance of industrial units, and the implementation was applied in one of the factories of the General Company for Food Products / Diwaniyah Dairy Factory.

The results of the research showed that the PF-ABC works on reduce costs and evaluating performance through better management of surplus energy, optimal utilization of available resources, and identification of activities that should be reconsidered.

The research presented a set of recommendations, the most important of which is that for the purpose of reducing costs and evaluating the performance of economic units, the cost technology must be applied the (PFABC) because of the measures it provides in quantity, price, efficiency and effectiveness. And it is necessary to take the reasons that led to the emergence of these deviations, whether appropriate or inappropriate, because the emergence of these deviations is evidence of the lack of efficiency in performance, and the study also recommended the need for continuous attention to meeting the desires and needs of customers and translating the loss, i.e. the need to get rid or reduce the costs of activities That does not add value to the product or service.

The research aims to determine the nature of the influence relationship between the independent variable (personal selling) and the dependent variable (marketing performance) by analyzing the opinions of a sample of customers in some branches of government banks in the Najaf Governorate. A random sample consisting of (246) customers was selected in some branches of government banks represented by Al-Rafidain and Al-Rashid Bank and the Iraqi Trade Bank in Najaf Governorate. The questionnaire form was adopted as a tool for collecting data from a random sample in the government banks investigated. A set of statistical methods were also used to analyze the data obtained in order to verify the validity of the hypotheses, such as statistical tests represented by testing the reliability coefficient (Cronbach’s alpha), choosing a normal distribution, and statistical indicators for the analysis. Descriptive and using a simple regression coefficient to measure the effect, and using computer programs such as SPSS V.23 and SMART PLS. This research dealt with the effect between personal selling variables and marketing performance in one hypothetical scheme, and the importance of this relationship in distinguishing and excelling in the banks in the research sample. The research also reached several conclusions, perhaps the most important of which is the existence of a significant impact of personal selling on the marketing performance in the banks studied, and that the performance of salesmen in the banks studied is focused on attracting the customer in the first place and building the mental image of the services among customers in the second degree. The research also recommends the need to pay attention to the function of personal selling in the banks studied because of its significant impact in enhancing marketing performance, and shows the need to focus on training personal salesmen to provide services that satisfy customers and increase their loyalty to the banks studied

The research aims to prepare a proposed program in accordance with international auditing standards, including assurance standards, and based on the laws, regulations, and instructions in force in the Iraqi environment, which require the auditor to take them into consideration when auditing prognostic financial information to contribute to improving the process of auditing the intended financial information and assisting auditors in completing audit procedures smoothly. High and achieving the goals efficiently and effectively, and will be reflected in giving an opinion on the fairness of the financial statements of the facility, and the research found that there is no audit program specialized in pro forma financial information, so the researchers recommend the need to adopt the proposed program.

Most statistical methods, including machine learning method, rely on the assumption that the data samples used in the analysis are independent and uniformly distributed, which is called the term (Identically Independent Distributed (iid)). However, this assumption about the independence of observations is not consistent with spatial data. Cases occur in many scientific fields such as ecology, image analysis, epidemiology, medical studies, etc. because they will fail to determine spatial autoregressive correlation. The Spatial Kernel Fuzzy Discriminant Analysis (SKFDA) method It takes into account the spatial reliability of the data by determining the inaccuracy in assigning the diffusion matrix between classes and within classes using the principle of fuzzy sets and comparing this method with the method of spatial core discriminant analysis through two measures of overall accuracy (Overall Accuracy OA) and average classification accuracy (Average Accuracy AA). By choosing three sample sizes within each category, which are (50, 200, 1000), and determining the number of categories, as two categories were identified for the purpose of applying discriminant analysis methods, by choosing two ratios for the training samples, which are (0.30, 0.8), and a bandwidth was chosen for the observations (hv=700). ) and randomly select four spatial bandwidth values (hs=1, 3, 6, 10) and choose a Gaussian core function in these two methods.

Internal audit aims to practice contemporary roles that are consistent with the recent trends emphasized by international auditing standards related to internal auditing standards and the recent directions of the Institute of Internal auditors in raising the efficiency and effectiveness of companies by providing professional services commensurate with achieving value for the company and preserving this value. This role is linked to With the application of contemporary digital technologies, companies also gain benefits and advantages and achieve sustainable added value, but despite these benefits and advantages, the application of these technologies is fraught with multiple risks, and there must be an active activity that contributes to addressing, confronting, and managing the risks of cloud computing. In order to achieve the objectives of the research, the researcher used an important research tool represented in designing an electronic questionnaire dedicated to this purpose, in which (39) respondents with academic and practical specialization in the field of accounting and auditing participated. The most important results of the research were the existence of a statistically significant relationship between the effectiveness of internal auditing And the risks of cloud computing, while the most important recommendations were that the direction of corporate management and boards of directors be to give great importance to internal audit because of its contemporary roles in the process of managing the various risks that accompany the company's business, specifically the risks of cloud computing technology and achieving sustainable added value that enhances the company's competitive position.

The purpose of this study is to know the role of customer passion through organizational sustainability, to reach the main objectives as follows

1.The ability to achieve organizational environmental sustainability through customer passion

2.The possibility of achieving organizational economic sustainability through customer passion

3.Knowledge of organizational social sustainability through customer passion

4.Achieving organizational human sustainability through customer passion

Study Approach In the study’s curriculum, the researcher adopted the analytical method, which is based on taking a sample from the study population so that it represents a real representation. Their answers to the questionnaire are taken as a basis for the descriptive aspect and the statistical analytical processes related to the study’s variables to reach results that are interpreted and the formulation of conclusions drawn from those results, as well as what the researcher finds from Information during personal interviews with decision-makers in the organization in question Conclusions

1.Customer passion represents a competitive advantage in today's business environment, and organizations can continue in the process of developing their products and evaluate outstanding performance in the business environment

2.Customer passion organizations can consistently bring high value products to market faster and more efficiently than competitors

3.Customer passion represents the organizational ability to generate incremental and radical innovations based on acquired knowledge to improve the performance of organizations

As for the special conclusions about the organizational sustainability variable

1.Sustainability is an essential element for the success of the relationship between the organization and the customer, and it tends to be linked to a number of elements, such as achieving the organization's competitive advantage and meeting customer requirements.

2.It reflects the high level of organizational sustainability and tends to be flexible in controlling the relationship with the customer

3.The adoption of corporate social responsibility practices leads to a trend towards enhancing organizational sustainability, so that organizations can meet a number of overlapping activities such as satisfying customers, meeting their expectations, and increasing awareness towards the brand.

The research seeks to identify the role of organizational integrity in reducing incivility in the workplace in the study district. The (descriptive-analytical) approach was used to analyze the nature of the relationship between the research variables. The questionnaire was used as a main tool for data collection. (244) questionnaires were distributed to a random sample. From the employees of the General Directorate of Education of Najaf, and the number of questionnaires retrieved was (233), of which (226) were valid for statistical analysis, with a response rate of (97%). Correlation and simple regression method, and they were analyzed by advanced statistical software (AMOS .v.25) and (SPSS v.26) as well as using Excel (2007). The theoretical results revealed that there is a knowledge gap to explain the role of organizational integrity in reducing incivility in the workplace in general, and in the Directorate of Education of Najaf in particular. Workplace). The research reached a number of conclusions that showed through its results the validity of most of its hypotheses. The research recommends directing and training the working individuals on the standards of organizational integrity, provided that they do not practice nepotism and deal with others in an appropriate manner that enables them to make principled and fair choices that contribute to reducing incivility in the workplace.

The current research aims to explore the impact of environmental management values on the decision-making process along its dimensions (task or work factor, objectivity factor, context factor). The Iraqi government insurance companies (National Insurance Company, Reinsurance Company, Iraqi Insurance Company) were chosen as a community to conduct the current research. The research problem was represented by the question: What is the impact of environmental management values on the decision-making process within the companies in the research sample? . In order to answer the question posed, (366) questionnaires were distributed to workers in the aforementioned companies, and (297) questionnaires were retrieved from them and were subjected to statistical analysis, using statistical programs, which were (SMARTPLS, SPSS V 24). The research found that there is a significant, statistically significant influence relationship between environmental management values in the decision-making process.

Rapid growth has accelerated Malaysia's economic transformation from a labor-intensive to an innovation-intensive economy. He then incorporated this goal into its Long Forward Vision 1991, which aims to achieve a high income level by 2020. While Malaysia has done well over the past two years in terms of structural reform, there are many areas that still require attention if the country is to Achieving its goal, so the National Science and Technology Policy (2013-2020) emphasized the generation and use of knowledge, talent development, stimulation of innovations in the field of industry, and improvement of the governance framework, with regard to science, technology and innovation in support of this stage, however, many issues in the previous stages It had been approved in previous years, but it was not

Achieved, became present at this stage, which includes issues of technology diffusion and the contribution of the private sector in research and development, innovation, marketing, monitoring and evaluation.

Malaysia has achieved a quantum leap in the digital economy by relying on investment in information and communication technology, provided that policies and strategies that encourage innovation and stimulate research and development have been put in place, and efforts have been made to develop education. Today, Malaysia is witnessing an increase in added value, and it is currently focusing on attracting the high-tech industry, as it has succeeded in transforming from a primitive agricultural country into a developed country, and even one of the most important countries that export high culture.

The rapid return to positive growth that began in 2010 can be justified by the stimulus programs adopted by the Malaysian government since that time. The Ministry of Human Development and the Malaysian Ministry of Science have pursued the national vision of building a new industrial (digital) economy.

Purpose of the study: The study aims to determine the relationship of the impact of emotional marketing in building the mental image of banks among customers, by analyzing the opinions of a sample of bank customers surveyed in the province of Babylon.

Methodology/Design: The questionnaire was designed and distributed electronically, and the number of respondents (403) respondents from bank customers, the sample of the study, was analyzed using statistical analysis programs (24.SMART PLS, SPSS v.23) and (Microsoft Excel).

The importance of the study: The importance of the study is embodied as it is one of the studies that concern and address a real problem that the banking sector suffers from in general and government banks in particular, and to provide the scientific foundations on which the investigated Iraqi government banks can rely in determining the role of emotional marketing in building the mental image of banks among customers.

The most important theoretical conclusions : Emotional marketing is one of the important pillars in preserving the position of banks in the work environment, through its importance in building the mental image of banks among customers and achieving customer satisfaction and loyalty.

The most important practical conclusions : It was clear from the results that there is a positive and significant effect of emotional marketing with its different dimensions in building the mental image with its different dimensions from the banks among customers.

Scientific implications: Benefiting from the practical results in enhancing consumer purchasing behavior through banks’ adoption of emotional marketing as a long-term approach in order to build the mental image of banks among customers and to achieve customer satisfaction and loyalty, which contributes to achieving long-term goals.

Authenticity/Value: The study addresses a problem represented by the weak interest of bank management in adopting emotional marketing as a necessary approach because of its impact in building the mental image of customers, and its importance in achieving success, distinction and excellence for the banks sampled in the study.

The research aims to identify disasters and their types and how to manage them and prepare an audit program in accordance with the approved INTOSAI standards and the laws, regulations and instructions in force that the auditor can use as guidance for the implementation of audits, which helps in completing the audit work effectively and efficiently. The Federal Financial Supervisory Office for a unified program according to INTOSAI standards for auditing man-made disasters. No, the researchers recommend the adoption of the proposed program.

This research aims to identify the role of digital leadership in facing organizational obesity according to the e-Workplace environment, The field of study was Iraqi universities. A sample of 80 people was selected from among the administrators and technicians working in universities in Baghdad, 71 questionnaires were obtained, of which 66 were valid for statistical analysis, with a response rate of (88.75%). The study model was formulated and analyzed by adopting correlation coefficients Regression and structural modeling using AMOS v.23 and SPSS v.23. The research reached a set of conclusions, the most important of which is that the transition to the e-Workplace environment, supports the positive impact of digital leadership on the organizational obesity of Iraqi organizations.