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.

stract
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 accrualsbased 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.

bstract
The current study aimed to test a model for measuring organizational
learning by adopting the eight dimensions of organizational learning based
on Templeton et al., 2002 and included: awareness, communication,
performance evaluation, intellectual nurturing, environmental adaptation,
social learning, intellectual capital management, and organizational
inoculation.
Emphasis was placed on testing the underlying factor structure of
organizational learning according to the first and second levels. The study
sample included the employees of the High Electoral Commission / Nineveh
Office, and a questionnaire was used as a tool for data collection,
distributed electronically to the respondents who reached (523). Two
hypotheses emerged from the study model and they were tested using the
confirmatory factor analysis method. The statistical results showed that the
selected underlying factor structure represents the dimensions of
organizational learning in the investigated organization , and this is a clear
indication of the availability of dimensions of organizational learning in the
organization in question. The study recommends the need to pay attention
to the dimensions of organizational learning, as they are important factors
in the development of electoral work

t
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 makers must move towards financing public debt by means of
stimulating the bond market, through the use of non-inflationary tools.

Abstract
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

Abstract
The main objective of the current study was to test a model for measuring
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.
Keywords:
organizational

bstract
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 fiveprocesses 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

ract
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,

ct
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.

ct
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

act
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