TANMIAT AL-RAFIDAIN

The trade of environmental services has attracted the attention of international
economists concerned with foreign trade, especially at the end of the twentieth century
and the beginning of the twenty-first century. The liberalization of trade in these services
has made a quantum leap for the developed and developing countries, especially the
members of the World Trade Organization; Growth in the trade in these services has been
accompanied by growth in commodity trade, as well as by their higher contribution to the
gross domestic product (GDP) of those countries. The problem of research is the lack of
relative diversity in the environmental services of the countries sample research, forcing
them to foreign trade for the purpose of providing import and use to stimulate economic
growth. The research is based on the hypothesis that there is or is no impact of the trade
of environmental services in the economic growth of the selected countries. The aim of
the research is to assess the impact of foreign trade, especially the trade of environmental
services in the economic growth of a sample of the member countries of the World Trade
Organization. The research treated the theoretical side of the trade of environmental
services, focusing on the main indicators of this trade, as well as the quantitative analysis
of the impact of trade of these services in economic growth. The results of the research
found that the net trade in environmental services, population, carbon dioxide emissions
and fossil fuels had a positive and significant effect on the (GDP) values of most of the
countries of the sample while it had a negative and insignificant effect for some of them.
The research put forward several proposals, the most important of which is the
development of environmental protection laws and regulations that reflect the economic

Several attempts have been made in the area of auditing, including the attempts to
link the audit to the law, on the one hand, and the needs of the judiciary on the other.
Hence, calls have been made in a number of developed countries about the need for
forensic auditing services. Which are carried out by official government agencies or the
offices of auditors and accountants in the private sector. The results of the judicial review
are reports that guide judges in passing judgment on the conflicting parties on financial
issues. The problem of research has emerged from the fact that judicial review requires a
range of expertise because it covers a large area of specialization, including
investigations, supporting forensic proceedings, and settling disputes. This requires that
the forensic auditor have auditory knowledge and that he should have a good concept on
legal procedures and methods of investigation. To achieve the goal of the research was
divided into three topics addressed the first statement of the nature of judicial review,
while the second dealt with the procedures and stages of judicial review and the third has
identified ways to activate judicial scrutiny in the Iraqi work environmen

Abstract
Competitiveness is related to the relative prices and expenditures of production from a macroeconomics perspective. Many economic analysts have linked competitiveness, productivity and technological development. Economic and financial studies have pointed out to a set of international indicators in the International Competitiveness Report (inflation, tax rates and tax systems, political instability, underfunding of infrastructures, and all of these factors play a large role in determining the volume of trade flows between countries). The research has attempted, through data, to classify the selected countries as a research sample into a group of clusters based on indicators through theoretical and practical analysis: 1. Improving the level of indicators of business practice and increasing the attractiveness of any country and its capacity in the international economy requires institutional improvements in the following variables: a. Improve the business environment. b. Tax reform. c. Reducing economic inflation rates. d. Increase the productivity and efficiency of human resources by raising spending on education to close backwardness. Each country in order to achieve integration into the international economy and to achieve competitive efficiency must activate the gravity factors that drive a group of countries, which form clusters of homogeneity to increase economic integration among

Abstract
This study aims to investigate the relationship between service recovery systems
and Word-of-Mouth and it\'s reflecting on positive emotion response of customer. It has
been selected sample of (375) customers\' tourist companies in Iraq. It has been
dependence on empirical measurements from previous studies to verify these hypotheses,
and that using a variety of statistical tools for the analysis and processing of data and
information by using the necessary statistical packages through simple correlation matrix,
the simple regression analysis and structural equation modeling to test the hypotheses of
the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set
of conclusions was the most important (The effect of perception customers to the
effectiveness service recovery systems Contributes to the enhancing their positive
responses). In the light of the conclusions have been formulation a set of
recommendations was the most important (Investment companies systems and strategies
of service recovery, and training and empowerment employees to deal with cases of
service failure, and that the companies make full attention to customer retention by
avoiding and treatment failures

The global economy has recently been characterised by a string of new style
financial crises that plunged a number of rapidly growing and successful economies in
the, but sharing point between all of them are un resurrections movement of foreign
capital across the countries as a result of globalization and international market openness.
Malaysian economy like other Asian countries faced different external shocks especially
in 1990s till now, but it stands up from these falls down through itself and due to
cooperation with other Asian countries

This study aims to investigate the relationship between service recovery systems and Word-of-Mouth and it's reflecting on positive emotion response of customer. It has been selected sample of (375) customers' tourist companies in Iraq. It has been dependence on empirical measurements from previous studies to verify these hypotheses, and that using a variety of statistical tools for the analysis and processing of data and information by using the necessary statistical packages through simple correlation matrix, the simple regression analysis and structural equation modeling to test the hypotheses of the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set of conclusions was the most important (The effect of perception customers to the effectiveness service recovery systems Contributes to the enhancing their positive responses). In the light of the conclusions have been formulation a set of recommendations was the most important (Investment companies systems and strategies of service recovery, and training and empowerment employees to deal with cases of service failure, and that the companies make full attention to customer retention by avoiding and treatment failures)

This study aims to investigate the relationship between service recovery systems and Word-of-Mouth and it's reflecting on positive emotion response of customer. It has been selected sample of (375) customers' tourist companies in Iraq. It has been dependence on empirical measurements from previous studies to verify these hypotheses, and that using a variety of statistical tools for the analysis and processing of data and information by using the necessary statistical packages through simple correlation matrix, the simple regression analysis and structural equation modeling to test the hypotheses of the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set of conclusions was the most important (The effect of perception customers to the effectiveness service recovery systems Contributes to the enhancing their positive responses). In the light of the conclusions have been formulation a set of recommendations was the most important (Investment companies systems and strategies of service recovery, and training and empowerment employees to deal with cases of service failure, and that the companies make full attention to customer retention by avoiding and treatment failures)

This study aims to investigate the relationship between service recovery systems and Word-of-Mouth and it's reflecting on positive emotion response of customer. It has been selected sample of (375) customers' tourist companies in Iraq. It has been dependence on empirical measurements from previous studies to verify these hypotheses, and that using a variety of statistical tools for the analysis and processing of data and information by using the necessary statistical packages through simple correlation matrix, the simple regression analysis and structural equation modeling to test the hypotheses of the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set of conclusions was the most important (The effect of perception customers to the effectiveness service recovery systems Contributes to the enhancing their positive responses). In the light of the conclusions have been formulation a set of recommendations was the most important (Investment companies systems and strategies of service recovery, and training and empowerment employees to deal with cases of service failure, and that the companies make full attention to customer retention by avoiding and treatment failures)

The present research aims the factors that effect on job lawlessness phenomenon at the university of Hamdaniya, it tackles some personal and employment variables like (sex, social back ground, social condition, family size and income level). The sample consists of the (100) employees, like (males and females) intentionally selected from all the colleges in the university of Hamdaniya. A case study method applied study the files of the employees (males and females) during the period between (2013 - 2017), and included self-factor, economical factor, social factor, policy factor and educational factor. The data have processed statistically using cay square and (t-test). The analysis has shown that the satisfaction differs among the factors the effect on lawlessness phenomenon. There has also been statistical differences which depend on personal variables and employment environment, like; social condition, monthly income, and size of the family. Other factors have shown no differences like: sex, and social back ground) depending on these result. The researcher proposed a number of suggestions.

The most notable legacy that current century received from previous century is the interests of researchers, specialists, and entrepreneurs in the curricula and approaches of management science techniques in order to improve performance, innovation, and creativity, including the benchmarking method, so, that requires companies to work to improve their performance to face the market and the need for high degrees of efficiency and quality to reach customer satisfaction, companies also have to reconsider organizational reality as soon as possible and to achieve an acceptable level of performance to reach their overall goal of survival, growth, and maximizing the profitability and value the company's shares in the long term, so the company has to raise its level of performance compared to the competing companies to determine the gap between its performance and the performance of competing companies by identifying and developing strengths and identifying and addressing weaknesses. Also, the existence of a set of rules and behaviors governing corporate management maintain the balance between owners and management on the one hand and between performance and commitment on the other hand, and keep companies from collapsing. Corporate governance and benchmarking reports help the management to conduct what is planned and hence the importance of research in evaluating and improving performance. The problem of research was that the non- use of modern management methods, including benchmarking, transparently and within behavioral norms and standard of criteria will not lead to taking corrective action to evaluate performance. The research was based on the hypothesis that achieving the principles of corporate governance in benchmarking reports lead to continuous evaluation and improvement of the performance of Northern Cement State Company. SPSS was used to analyze the answers to the questionnaire distributed to a number of the members of Northern Cement State Company. One of the most important research recommendations is the need for the company in question to adopt benchmarking method and to be a continuous comparison of the performance of the companies and to be compared with better competitor and its reports within the rules and principles of corporate governance.

Islamic banking is one of the main components of the global Islamic financial system and it is relatively new and cannot be compared to the traditional banking which has a large timing dimension and a wider geographical spread. However, Islamic banking began to develop in its operations and growth rates and spread and it emerged as a dominant industry has the ability to overcome global financial crises. One such crisis was the subprime mortgage crisis in 2008. In Iraq, the experience of Islamic banking, despite its modernity too, but it has evolved in terms of the size of assets and the number of banks. They represent 50% of the market share of Iraqi private banks. This paper in its theoretical framework researched Islamic banking according to its theoretical perspective, characteristics and challenges. The practical framework discussed the analysis of the ability of Islamic banking to overcome financial crises and its growth and spread locally, regionally and globally

The aimed of current research is to identifying the availability of project quality management system requirements, which represent (ISO10006: 2017) specification in a contract company that operating in city of Mosul. The growing number of projects spreading all over the world, leads to increasing reliance on project management in construction projects in order to enhancing their efficiency and effectiveness. In this context, the research was including a set of questions about its variables which were tested statistically. The research included a checklist which was directed to the managers of the company. Definitions of the third and the fourth requirement refer to the quality management systems in the project. According to the interpretation of the respondents' answers, the research concluded that the company did not have a specialized quality system, while the percentage achieved from comparing the quality of project management for the company investigated with the specification indicated(46%), which is mean "partially implemented- partially documented". A number of recommendations have been submitted. The most important of them indicated that there is a need to adopt the standard (ISO10006: 2017). General Contracting for companies operating in this field.

The company's entrepreneurial orientations represented an excellence managerial depth to define the Company's strategic positions, Accordingly, The research aims at identifying and distinguishing the dimensions of the entrepreneurial orientations in the State Company for Drugs industry and Medical appliances in Samarra. The research community was represented by (45) managers of the productive departments. A random sample (40) was chosen to represent the research community correctly, according to Stephen Thompson equation. The structural equation modeling was used in its SMART PLS, 3 and Cluster Analysis within the SPSS program for data analysis. The research reached the reality of the availability of the dimensions of the entrepreneurial orientations in the company in varying proportions. However, the absolute importance was for the Pro-activeness and innovativeness dimensions that represented the center of the entrepreneurial orientations and the risk taking distance from the center of these orientations Therefore, the research presented a number of recommendations, the most important of which was the interest of R & D, which is the center of orientations & process entrepreneurial

Objective and purpose of this research: This research aims to know the effect of Career bullying in the organizational commitment.
 Society and study: The researcher has distributed (208) questionnaires, of which (181) were valid for statistical analysis, with a response rate (87%), and were analyzed using the statistical program (Smart Plus) as well as the (Excel) program.
 The importance of research: The scarcity of research that tried to determine the nature of the relationship between the variables of study (bullying and organizational commitment) as well as the current research attempt to address a real problem directly affects the education sector in Iraq.
- Theoretical results: The presentation of the previous literature showed a knowledge gap to explain the nature of the relationship between functional bullying and organizational commitment in the organizations in general and in the education of Babylon in particular.
- Practical results: There is a relationship between the influence of search variables, which is a direct impact relationship between (bullying and organizational commitment).
] النعيمي وعزيز] 883
- The most important conclusions: The adoption of the Directorate of Education of Babylon method of treatment of bullying will reduce the level of negative feeling of staff in the research sample, and reduce the cases of bullying and anxiety and fear, and as a result improve the health of employees physical and psychological, and feel comfortable and increase their commitment to the organization.
- The most important recommendations: the continued attention of the General Directorate of Education in the province of Babylon to address the bullying function, which

Abstract
The current research aims to investigate the extant of computerized healthy information system sharing in the reinforcement of healthy service quality in a group of hospitals in Mosul City. The Computerized healthy information system regarded as an important factor in hospitals work because it helps the decision makers (the doctor) to diagnose the case and support the presentation of a high quality healthy service which consequently leads to a person satisfaction. In order to achieve the goal of the research, a questionnaire form was distributed to a sample of (4) hospitals in Mosul City. Statistical analysis (SPSS- Vr.19) was used to test the hypothesis. The researchers conclude the following findings:
1. There is a compatible relationship between of Computerized healthy information system and healthy service quality.
2. The computerized healthy information system has a participation in supporting healthy service quality in the surveyed hospitals.
According to these findings, a number of suggestions were presented the most important one:
1. The top management in hospitals must continuation of scientific research to develop computerized healthy information system which adapted the technological and scientific developments in presenting an advanced health services.
2. The surveyed hospitals must be support the positive aspect in using computerized hospitals information system to reinforce healthy service quality and to decreasing the negative cases.