Gulf Economist

This study aims to identify the effectiveness of the internal audit function in commercial banks operating in the Iraqi market and the role it plays in the process of raising efficiency and improving performance for those banks. One of the most important results of the study was that the internal audit units in banks play a good and effective role through their sufficient experience, which enables them to discover errors, fraud and manipulation arising from misuse in the activities of those banks. As for the most important recommendations made by the researcher, the internal auditor should have independence Complete and sufficient experience and the need to increase training courses for internal auditors to understand international and local auditing standards, as this ensures the achievement of effective performance control in general. To achieve the objectives of the study, the researcher designed a questionnaire that included (14) items to collect primary information from the study sample and analyze it using the statistical program (SPSS), using arithmetic averages, standard deviations, coefficient of variation in addition to percentages, in order to achieve the objectives of the study.

The study of survival analysis is the analysis of the data of the survival function, which is in the form of the times of an event to the occurrence of an end
The event and in the research that is to study medical data, the origin of the time is the date of registration of the item or the patient, as the beginning of the item is the date of the patient’s admission to the hospital and the end of the item is the case of death or disappearance of the item. And the important statistical procedures in analyzing survival data. In this research, the comparison between the Maximum Likelihood Method and the Jackknife method for estimating the parameters of the Lindley distribution and the expanded distribution by Marshall Olkin Lindley by performing simulations using the Monte Carlo method. Sample sizes and the experiment was repeated 1000 times for each of the hypothetical value models in order to obtain the highest homogeneity of the data under study. The statistical measures mean mean squares error (MSE) and mean squares of integrated error (IMSE) were adopted in order to obtain the best estimate of the survival function.

The aim of the research is to determine the impact of leadership patterns with their variables (supportive, directive, participatory, transformative, and transactional) on the use of information technology in the General Company for Ports of Iraq in Basra. The results of the research indicated that there is a positive, statistically significant effect between leadership styles and information technology in improving the work environment in the company. Therefore, the researchers recommended the need to adopt the use of information technology by leaders and follow this path by providing more follow-up to the developments of companies similar to the General Company for Ports of Iraq in Basra, and the positive results achieved by the leaders in their work

The health sector has become a key role in light of the emerging conditions at the level of the health care environment, as it needs a continuous review of the strategic decisions taken in connection with improving the performance of operations, so the current study emerged to find out the extent of the impact of the independent variable (strategic decision entries) on the approved variable (operations performance) for Managers in health sector hospitals in Maysan Governorate.
Therefore, the importance of our study is embodied in the importance of its topic, due to its direct impact on the lives of the general public, as well as its importance for decision-makers in the health sector in light of the escalation of epidemics, especially (Covid 19 and its sequels), so the study focused on a major question (Is there a statistically significant correlation between strategic decision Approaches in supporting and improving the performance of operations in the study sample hospitals)?
The procedural dimensions of the study problem were also framed through the structured and unstructured interviews that were conducted with a number of managers in the health sector in the Maysan governorate, which showed that there are still challenges in the direction of achieving the dimensions of operational performance, as the study was based on a major hypothesis that (there is an impact relationship Significant significance of the strategic decision entrances on the performance of operations in hospitals (the study sample).
The research adopted the descriptive analytical approach to explore the influence relationship between strategic decision approaches and operational performance. On the practical side, data and information related to the dimensions of the study were collected according to a questionnaire designed and developed as a measurement tool after it was adapted according to its problem and achieving its goals. An intentional sample of directors in hospitals in Maysan Governorate was approved, amounting to (134) directors. The study reached several conclusions. The results of the statistical analysis revealed (the existence of a correlation and effect with a positive moral significance between the entrances to the strategic decision and the performance of operations at the macro and dimensional levels).

The marshes are giant water bodies located in southern Iraq, occupying an area of about 20,000 square kilometers, located within three governorates: Basra, Maysan and Dhi Qar. For the beauty and charm of nature Proceeding from the fact that the environment of the marshes is an integrated agricultural environment, the research has adopted an ambitious plan to advance the agricultural reality and protect the environmental components in the marshes, and we show you through the research the main aspects of investing the marshes, .