TANMIAT AL-RAFIDAIN

Management depends primarily on information when exercising its various functions in managing the organization. Especially because of the rapid changes in which contemporary organizations operate and that require management to obtain accurate and reliable information. Specifically, the accounting information that is supposed to not accept the error, as it relates to the accounting operations that took place in the organization, in addition to that it is related to the financial aspects of profits and losses, which mainly concern the administration.
From here, the idea of the study focuses on the importance of having a computerized accounting information system on which the management relies in general, and individuals working in the accounting function in particular in obtaining accounting information by relying on MS Excel software, Therefore, the problem of the study stipulated the possibility of designing a computerized accounting information system in the organization under study, especially in the digital age? Accordingly, the study came in its importance to move towards building a theoretical framework, and another field that reflects the importance of designing a computerized accounting information system, and in a manner commensurate with the nature of the research organization.
The study adopted the case study method, and the National Company for Home Furniture Industry in Nineveh Province was chosen as the field of application. The researchers adopted the method of interviews, observing and reviewing some records and documents related to the topic

The current research is aimed to investigate The effect of reverse Logistics practices in enhancing the strategic performance of some industrial companies in Dohuk Governorate through a prospective study of the views of a deliberate sample size of 45 personnel, including managers and supervisors in which to determine the ranges of interest in their factories about the variables of the research adoption of a questionnaire prepared for this research and distributed to those respondents, in light of the combined whom data were tested the relationships and influences between the Reverse Logistics practices and the strategic performance using some statistical methods, the research reached a set of conclusions most important of which are There is a significant correlation and effect between the Reverse Logistics practices and the strategic performance in the companies in question
Based on the findings of the study, a set of relevant suggestions were put submitted, the most important of which are: Managements of the companies studied should pay more attention to the implications of managerial thinking in the field of Reverse Logistics practices and the strategic performance and embed them in the minds of their managers and employees as they contribute to enhancing their ability to achieve better results in their strategic performance

Any university tries to distinguish itself from other universities specifically from the students' point of view, so the survival and continuity of the universities have become difficult and must rely on tools and means through which to ensure discrimination and excellence. Hence models and standards which have been offered can be dependent by the management of the university to distinguish from others, including the Deming model, Baldrige model of discrimination, and the European model of quality management EFQM. Private universities are the same as other organizations in which they seek excellence, especially with the increasing number of private universities in Iraq, and they all attempt to attract students in different ways.
The basic idea of the study focuses on the fact that organizations that want to achieve excellence can rely on reliable global models, and are accredited by other organizations. Instead of diligence and randomness, the Faculty of Management and Economics at Nawroz and Cihan Universities has not applied the European model of quality management EFQM, but they adhere to some of the paragraphs and standards on discrimination that fall within this model. Hence, the problem of the study revolves around the main question to which extent the discrimination can be achieved by the management of the two colleges under study, according to the European model of quality management EFQM.
The researchers went towards conducting a comparative study to identify the differences between the two colleges in terms of orientation towards excellence, and preparing a screening list to collect field data through personal interviews with the management leaders of the two colleges who have a responsibility to achieve excellence for the college. The statistical tools which were used in the study are percentages and the weighted computational medium. The researchers have reached a set of conclusions which the most prominent is that the management leaders in both colleges have the means to adopt the European model of quality management EFQM, as they are within the universities that seek to attract as many students as possible to achieve their profitability goals. The researchers recommend the importance of pursuing college graduates in their working lives and trying to find jobs for them after graduation.

Economists have different opinions about the impact of education on income distribution. Some believe that education improves income distribution when education is free and available to all at the same quality. Others believe that education deepens inequality when access to education, which is associated with a higher level of income, is easier for the rich than for the poor. Various models have been used to test the effect of the level of education on income distribution in high-income countries. Panel data were collected for 15 high-income countries for the period 2003-to 2017. ARDL model was used to regress three models. The estimated models took into account, in addition to the average years of schooling, the effect of population growth, unemployment rate, and per capita national income as explanatory variables. The dependent variables were the income shares held by, the highest 20%, the middle 40%, and the lowest 40%. We found that education is an important determinant of income distribution in high-income countries in the long run, as it contributes to reducing the share of the rich class, and increases the shares of the middle and poor classes. In the short run, education has no significant effect on income distribution. As for the effect of other explanatory variables, it was found that per capita national income deterred income distribution, while it was found that population growth and unemployment enhance the share of the middle class and reduce the share of the poor, in the long run. These variables did not show a significant effect in the short run, except for the unemployment rate, which changes the income distribution in favor of the rich class.

The research aims to measure the extent of financial fragility that companies operating within the Jordanian industrial sector may suffer from for the period (2005-2019) and registered on the Amman Stock Exchange. To this unobtrusive risk, which is (the risk of financial fragility) by managers and investors in order to hedge and avoid it, as it is one of the unsystematic risks that may afflict companies and institutions that appear to be sound and carry out their activities successfully, but in the event of their exposure The simplest financial shock may collapse and enter into financial problems that may lead it to bankruptcy and liquidation, which also contributes to the orientation of this concept, which is characterized by somewhat modernity of financial concepts, especially within the Arab community, to attract researchers and academics to study and analyze this risk and reduce it and its effects that it leaves from It could be a cause of public financial crises, and the Minsky accounting framework index was chosen to measure financial fragility, and the research reached a set of conclusions, the most important of which was that the majority of companies with The Jordanian Industrial Company, which is registered on the Amman Stock Exchange, is one of the small-sized companies based on the size of the assets it owns, as well as the majority of companies that suffer from financial fragility..

The current research aims to identify the role of holistic marketing as an independent variable with its dimensions (internal marketing, relationship marketing, integrated marketing, performance marketing) in enhancing customer confidence as a dependent variable in service organizations, specifically mobile phone companies, as these organizations face strong competition in addition to The rapid changes in the technological aspect make it imperative for it to maintain its customers and gain their trust. The research problem was formulated by several research questions, including:
Does holistic marketing have a role in enhancing customer confidence?
The questionnaire form was distributed to a sample consisting of (managers, employees, sales representatives) in the Zain Mobile Communications Company in the city of Mosul, with a total of (50) forms, and (42) valid forms were retrieved for analysis. One of the statistical methods based on the Spss program, and some conclusions were reached, the most important of which is the existence of a significant correlation between the research variables, and in the light of which several proposals were presented, the most important of which was to emphasize the practices of the dimensions of holistic marketing, which is one of the basic ingredients for the success of organizations.

The Murabaha financing formula represents one of the important tools for Islamic banks that they use in their investment banking activity and the most widespread on, and in order for these banks to be able to maintain their customers and gain other new customers; It is necessary to pay attention to various legitimate investment methods, including Murabaha financing, and to manage it efficiently and effectively to achieve its declared goals to support economic activity and comprehensive economic and social development.
The goal of this research is to diagnose the reality of Murabaha financing in Islamic banks (the study sample) through a set of financial ratios which are: (the percentage of return on investment, the profitability ratio of the investment method, the relative weight of the Murabaha formula, the growth rate) and through the analysis of bank data (the study sample) for the period from (2015-2019), which numbered (5) banks from among the banks listed in the Iraq Stock Exchange. One of the most important findings of the study is the high rate of return on investment for the Murabaha financing formula in the surveyed banks, which is a positive indicator and indicates the development of the efficiency of using the Murabaha financing formula by banks (the study sample). In light of the results, the study suggests the necessity for the surveyed banks to focus on maximizing the rate of return on investment by investing in the Murabaha formula, because the higher the rate of return through investing in Murabaha financing, the more this leads to maximizing the total revenues

The research sought to test the investment momentum strategy and form its portfolio in the Iraqi Stock Exchange as a field of application, aiming to test the ability of that strategy to achieve higher risk-adjusted returns and compare the performance of momentum portfolios with the performance of the market portfolio, as well as testing the efficiency of the Iraq Stock Exchange at the level The weak indirectly, relying on the basis of applying this strategy based on the assumption that the stocks that achieve great returns during the formation periods (3 to 12) months will continue to achieve those returns over a time period ranging from (3 to 12) months, and that the stocks that A loss is achieved during the formation periods (3 to 12) months that will continue to achieve that loss over a period ranging from 3 to 12 monthThese foundations have been relied on to build the momentum portfolio by buying the winning shares during the test period and adding them to the portfolio and short selling the losing stocks during the holding period so that the portfolio is rebalanced every month s, and the results of the application resulted in the failure of the investment momentum strategy to achieve higher risk-adjusted returns, in addition to the achievement of significant losses and risks by the momentum portfolios. Compared with the market portfolio in addition to the inability to rely on stock prices and their historical trading volumes in predicting their prices and future returns because the market is efficient at a weak level, the research recommended urging investors and academics to research and test other trading strategies such as value stocks, growth stocks, and accruals-based trading strategies to identify their ability to achieve higher risk-adjusted returns to discover and guide investors towards ways and methods of selecting stocks to invest in.

The research aims to provide a comprehensive and in-depth picture of the theoretical frameworks and empirical studies that framed and explained the mechanism of transmission of direct and indirect influence through which the budget deficit can play an important and prominent role in interpreting the performance of the stock market, as well as building a quantitative model capable of clarifying the size and direction of the impact The budget deficit and some other controlling variables (inflation, interest rate, economic growth, money supply) as illustrative variables, in the stock market performance indicators, which were expressed by the market index, the market value of traded shares, and stock turnover being response variables, for a sample of Arab countries (Egypt, Jordan, Morocco, Oman, Tunisia, Lebanon, Bahrain) for the period (1997-2019), To achieve this, it was relied on the aggregate regression methodology (PRM), the fixed effect model (FEM), and the random effect model (REM), which are based on the balanced double data (Balanced Panel Data), in order to obtain results closer to reality and reach an analysis It can be used in investment decisions, and the results revealed the participation of the budget deficit in the negative impact on the stock market performance indicators for the sample countries,Decision makersmust move towards financing public debt by means of stimulating the bond market, through the use of non-inflationary tools.

The research aims to provide a comprehensive and in-depth picture of the theoretical frameworks and empirical studies that framed and explained the mechanism of transmission of direct and indirect influence through which taxes can play an important and prominent role in interpreting the performance of the stock market, as well as building a quantitative model capable of clarifying the size and direction of the impact of taxes. And some other controlling variables (inflation, interest rate, economic growth, money supply, government spending, public debt) as illustrative variables, in the performance indicators of the stock market, which was expressed by the market index, and the turnover rate as response variables, for a sample of Arab countries (Egypt, Jordan, Morocco, Oman, Tunisia, Lebanon, Bahrain) for the period (1997-2019), To achieve this, we relied on the aggregate regression methodology (PRM), the fixed-effect model (FEM), and the random effect model (REM), which are based on the balanced double data (Balanced Panel Data), to obtain results closer to reality and reach an analysis It can be used in investment decisions, and the results revealed the contribution of taxes to the positive impact on the performance indicators of the stock market for the sample countries.

The main objective of the current study was to test a model formeasuring organizational readiness for change. To achieve this goal, the organizational readiness for change included four dimensions (appropriateness, management support, change efficiency, personal benefits), and the study sample was represented by a group of teachers working in the colleges of the University of Mosul, and the study used a form. The questionnaire was a data collection tool, as (322) questionnaires were collected for teachers in the faculties of the University of Mosul. Concerning testing the study model, confirmatory factor analysis was used. In the measurement model, the good fit of the model was tested at the worker level. The study reached a set of conclusions, the most important of which is the results of the analysis showing the good conformity of the measurement model that was adopted in the current study, to measure organizational readiness. This confirms the possibility of this model in measuring the variable of the study. In addition, the credibility and stability of the study model and the measurement items adopted in it have been tested and proven to be credible and stable in the measurement. The most important thing the study recommends is the need to pay more attention to personal benefits so that the individual feels that he will benefit from the change, and not fear for his position in the college when it is done Implement some changes.

The study aims to use traditional indicators that have been used little before, namely profitability indicators, as these indicators are one of the early warning models for banks in case of exposure to financial risks and it consists of seven basic indicators which are the rate of return on ownership (ROE), the rate of return on Assets (ROA), net operating profit margin (NOPM), earnings per share (EPS) net profit margin (NPM), utilization of asset benefit (AU), equity multiplier EM) The research sample included ten Iraqi private commercial banks for a period of ( 2004 -2019); This is due to the researcher's inability to obtain financial data for more than one number of banks, and the validity of the research hypotheses including the possibility of using profitability indicators in evaluating the performance of Iraqi private commercial banks has been proven. The value of the multiple correlation coefficient between these indicators on the one hand and the market value of banks on the other hand (0.78), and this value is statistically significant at the level (1%). Banks are also evaluating their performance; By relying on their capabilities, through which they can identify losses and know their causes, and then find ways to address them, in addition to being able to draw up an appropriate basic strategy to raise and improve their current level of performance.

This paper aims to identify the effect of adopting wise leadership in enhancing the learning processes of virtual teams. To achieve this, the contemporary literature that supports the relationship between the study variables in the context of the six capabilities of a wise leader and the five- processes of team learning was explored. After adjusting the measurement model, data were collected from the study sample consisting of (232) participants in the representations of the Ministry of Education in the Kurdistan Region / Iraq. The target data and information were analyzed using the structural equation modeling method and other statistical methods that were implemented using my software (SPSS, and AMOS v.24). The results of the study model showed that there is a significant effect of adopting the capabilities of the wise leadership to enhance the learning processes of the virtual team in times of crises such as the (COVID-19) pandemic. The research recommends the necessity of adopting wise leadership capabilities as criteria for selecting team leaders in educational institutions. In addition, the need to formulate work training programs on wise leadership, its capabilities, and behaviors related to its activation in those institutions.

The study aimed to present some measures of performance of Arab financial markets and to build a model in which it is possible to clarify the size and direction of the impact of macroeconomic variables (exchange rate, inflation, gross domestic product, interest rate, oil price) as (independent) variables in the performance indicators of Arab financial markets (number of Listed companies, annual change in price index, value of traded shares) as variables (approved) and for a sample consisting of seven Arab countries (UAE, Bahrain, Tunisia, Saudi Arabia, Qatar, Kuwait, Egypt) for the period (2011-2019).
To achieve this, the correlation between the studied variables was measured and the Chi-square test was used to detect the presence of anomalies in the data for the sample countries and the Shapiro-Wilk test was used to detect the normal distribution of the study variables, and the weighted least squares method (WLS) was used. The results revealed that the exchange rate variable had its opposite effect in all the approved study models, while the gross domestic product reflected its positive effect in most of the models, and in light of the results, the researcher recommended the need for great interest by investors in following up exchange rate fluctuations to make and take decisions Efficient, effective, and a more accurate understanding of the relationship between price movement and economic variables within the Arab financial markets, since exchange rates are considered one of the investment tools, which is discussed as one of the competing options for investments

The financial environment has often exchanged roles and influences between it and the external environment, and the extent of influence has reached the extent that these effects are reflected in price, value, Trading volume, and price rates that have reached negative limits, and this has not happened throughout financial history. From this, it becomes clear that the Corona pandemic has constituted a precursor to turning points in contemporary financial thought, which includes institutions, financial markets, and financial instruments, that is, the entire financial system. Entirely and not dependent on a particular country or territory. So, the research stems from a research problem that states that excluding a market, a sector, or even a particular country from the effects of Corona may be considered an ideal or a fantasy, as a business has stopped in all its stages, funding levels decline, investment rates drop, as well as the depletion of reserves, working capital and retained profits, not to mention what it suffers from. Financial markets are mainly exposed to traditional and non-traditional risks, which led to weakening performance and trading indicators for companies and sectors on the basis that Covid-19 indicators are likely to be reflected in an impactful outcome on the performance of financial markets as a whole.Hence, the research hypothesis was formulated that the Iraqi Stock Exchange, with its inclusion of indicators such as the general index and traded stocks, is likely to be negatively, morally, and importantly affected by unconventional (extreme) risks such as Covid-19, including the number (cases) confirmed and new injuries and deaths. The college and the new, and after standard tests, the research reached many conclusions, perhaps the most important of which was that the indicators of Covid-19 had negative effects on the performance of these markets during the research period, despite their violation in only two independent indicators in both models, as the pandemic affected the stock markets due to Uncertainty about the first and second waves of the pandemic, as well as the increasing number of infections and deaths, The study also found many proposals, the most important of which is that countries should prepare for second and third waves of infections, and with them, they must exercise proactive action to remedy what can be remedied, hedge against fluctuations, and address the imbalances and failures that accompanied the first wave, as well as establishing a global fund in which all countries participate within certain contributions for the purpose of Confronting and anticipating more complex global health conditions. The danger is global, and the response must be global.

This study dealt with two aspects, where the first aspect touched upon the concept of websites in terms of their components, types, technical characteristics, in addition to the most important steps and methods of evaluating them. In its research, the study used the descriptive approach, in which it relied on the intellectual output published in the field. The study ended with several results, the most important of which was that it is not possible to ignore the tremendous development in the field of scientific publishing via websites, which is known as electronic publishing, and its importance in delivering information faster to the final beneficiary compared to its paper counterpart as a result of the ease of use of its tools. The study also recommends several recommendations, including the importance of finding and evaluating websites, adopting their reliability of them, and publishing through them for the advantages they enjoy. Which receives scientific research and is subject to censorship and is concerned with international publishing standards

The topic of the research aims at big data as a practical and applied concept and the implications of the transformation to activate the efficiency of tourism marketing, which adds value to the business and to make big data related to interactive marketing, targeted conversations, and customer loyalty to brands. It lies in finding the means and ways that can overcome the problem of research in the face of tourist establishments' administrations, the continuous increase in the volume of circulated data in the face of the threat of digital disruption with many problems and variables in its marketing activity, and these problems are related to how to identify situations and events, determine the needs and desires of customers, and strive to Achieve them to gain their satisfaction and loyalty in a way that enhances marketing efficiency. The content of the research confirms its findings that the traditional approaches to managing electronic resources such as big data to achieve contemporary marketing efficiency in obtaining various data from solid sources to monitor the tourist markets and the consumer tastes of tourists and work to bridge the knowledge gap, as well as there is a need to link the vision of big data like tourism business on The level of regional tourism markets to dispatch the requirements of marketing efficiency in its contemporary framework.