Al-Kut University College Journal

The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

The Iraqi economy suffers from a single source of income represented by oil, despite the increasing research and calls aimed at diversifying sources of income and diversifying the production base, but the Iraqi economy witnessed a decline in the value of the Iraqi dinar against the US dollar, and increases in the supply money, etc. Thus, the problem of research can be posed by the following questions: Is there a relationship between the inflation rate and the money supply and the exchange rate? Is the nature of this relationship positive for both variables or not? Do they have a significant impact on inflation? The aim of the research is to determine the nature of the relationship between the rate of inflation and the supply money and the exchange rate. And to recognize that changes in the money supply and the exchange rate lead to changes in prices of goods and services, which are reflected in changes in inflation rates. The research depends on the deductive approach in terms of analysis and characterization of the variables and the relationship between them, using the quantitative method of multiple linear regression using the statistical program (SPSS 23). The most important conclusions were that both the money supply and the exchange rate have an effect on feeding inflation (implicit reduction) under the conditions of the Iraqi economy of stagnation of the production system and its disruption, and its inability to keep up with consecutive increases in public spending, Total demand on the overall supply and then the emergence of signs of inflation.

Most project management companies overlook the importance of resource management in their projects, as they have a profound impact on the success or failure of project implementation. Since the management of resource in projects is carried out routinely and traditional methods, the research sought to identify the current reality of the performance of resource management of projects and their efficiency in order to keep abreast of developments in the process of implementation of projects in accordance with a sophisticated global methodology, represented by the requirements of resource management according to the Project Management Body of Knowledge–PMBOK sixth edition 2017. the importance of research lies in contributing to the definition of the research sample and increasing their awareness of the requirements of resource management for projects and encourage them to use the knowledge contained in these requirements. To achieve the objective of the research, a check list of project management requirements for projects was designed as a key data collection tool. the research was based on the case study methodology. Al Farouk general contracting company was selected as the site for conducting the applied side of the research. The research found that the application rate was (2.15), which is applied in some form, and the percentage of compliance with the requirements of the resource management of projects according to PMBOK: 2017 guide (54%). Therefore, the research recommends the application of resource management requirements as they improve the performance levels of project management in order to achieve the objectives as required.

The purpose of this study was to describe the impact of information technology used in accounting work on the quality of accounting information (outputs) and the investigation of the objectives of this study. A questionnaire was used as a tool for a data collecting accounting information. The study is based on the use of the Statistical Package for Social Sciences (SPSS), where the study reached a number of conclusions, including the use of information technology (IT) by the sample of the study, in addition to that it attaches to this aspect of the importance of the benefits The study also found an impact on the use of information technology on the quality and value of accounting information based on the use of technology in all its stages of inputs, processes and outputs that help rationalize the internal management of the company as an internal use of the information that characterized Quality or external use by interested parties such as investors, lenders, suppliers and others. The quality of accounting information also contributes to the creation of the competitive advantage of the company through the quality of accounting information.

The purpose of this study is to identify to what extent the security media contributes in crises management, and the concept of security media, its advantages, objectives, functions and problems, as well as identifying the term of crises management and their requirements, methods and objectives.The descriptive approach was used in the study, where it was developed for questionnaire, and its validity and consistency were ensured. The study community consisted of all students in the faculties (management science, criminal justice, strategic sciences, social sciences) at Naif Arab university for security science, that has (945) students. A random sample of (285) students were taken and the questionnaire was distributed for them, and (255) questionnaires were restored and their data were input by using the statistical package for social sciences (SPSS) for processing them and extracting their results. The study concluded to set of results, the most important were: the security media contribute to the support and stability of public security with a high degree of the study community responses, the security media provides a clear picture of facts and security events with a high degree of the study community responses, the security media is scrupulous in presenting crises with a high degree of the study community responses. It allocates a spokesperson in the security media for crises with a high degree of the study community responses and that rumors are treated with caution during crises with a high degree of the study also community responses. The results of the study showed that security media is exaggerating and dramatizing the crises with a medium degree of the study community responses. The study concluded to several recommendations, including: the need to information and data availability that are necessary for crises management and the exchange of information between security media and crises management. Security media must cover all crises without exception and that there should be a harmony between the media policy and crises management. The need to maintain contact and communication between security media and crises management, and security media should always warn crises management before the crises occurs. The security media must not exaggerate and lastly dramatize the crises, and the security media should present scenarios for the evolution of the crises.

The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.