Al-Kut University College Journal

The study aims to Accordingly, this research sought to monitor the nature and reality of the main indicators of good governance in Iraq and the extent of their compatibility with the mechanisms of governance established by international institutions. Thus, the research presents good governance as a means to achieve the well-being of citizens, through the interaction and interdependence of its basic components that enhance the mechanisms of governance. The analysis of the indicators related to governance in Iraq indicates that Iraq suffers from the absence of good governance due to the interaction of a set of internal and external determinants that accompanied the construction of governance structures in Iraq, which harmed the state and distanced it from the rational foundations that countries are working to achieve.

The study aims to shed light on the role of the sustainable balanced scorecard in implementing cost management strategies, as the research problem is represented in the weak clarity of the concepts, methods and techniques of cost management and its neglect by those in charge of managing the Iraqi economic units, which indicates a lack of attention to the financial and non-financial strategic measures necessary to implement the strategy. Competitiveness and sustainable performance evaluation. In order to achieve the goal of the research and to test its hypotheses, the Wasit Textile and Knitting Factory of the General Company for Textile and Leather Industries, located in the center of Wasit Governorate, was chosen as a research subject. All, whether quantitative or financial. A set of conclusions has been reached, the most important of which are: The identification of cost drivers gives managers a view of several methods they use to reduce costs and the quantity of vectors, and the sustainable balanced scorecard uses both financial and non-financial performance measures to bridge the gap arising from the use of financial measures only. Performance and improvement, as the economic unit wishing to benefit from the advantages of the strategies of the adopted economic units related to every dimension of the sustainable balanced scorecard and to stay away from its shortcomings, must take care of reducing the costs of products or services on an ongoing basis, and not focus its attention on reducing costs only Rather, it focuses on providing distinguished products and services that meet the requirements and needs of customers.

The study aims to determine the nature of the relationship and influence between governance in its four dimensions, which are (focus on objectives, management efficiency, disclosure and transparency, stakeholders) and the banking strategic performance in its five dimensions, which are (financial, customer, internal operations, learning and growth, sustainability). Applying to a sample of private Iraqi commercial banks, the questionnaire was designed and distributed to (36) respondents from individuals who influence the decisions of private Iraqi banks, the research sample, and the retrieved and valid questionnaires for statistical analysis were (30) questionnaires, which were analyzed using the advanced statistical program spss v.25 program, and after conducting the necessary statistical tests, a set of practical results were reached, including that there is a significant correlation and effect between governance and strategic banking performance at the level of morality (0.05), and it is recommended to research a number of recommendations, including working on the application of Governance in achieving strategic banking performance in the research sample banks and other banks because of its positive effects in achieving strategic banking performance, which can Exchange to stay as long as possible in the financial and banking market.

The study aims to know the role of pioneering leadership in achieving sustainable development, to come out with proposals and procedures that help develop the role of pioneering leaders in the knowledge economy and achieve its aspirations, through analysis and review of previous research and studies and educational literature that dealt with sustainable development and the investment of intellectual capital in the knowledge economy. In order to ensure a proposed vision, and the current study differs from previous studies in the study’s methodology, as the current study relies on the analysis of the literature that discussed the topic of pioneering leadership and sustainable development through the analytical approach and in light of the results of previous studies and according to the researcher’s vision. The study presented a number of recommendations, the most important of which are - the need to improve higher education outputs in all disciplines and fields, because of their significant role in the field of development and achieving the highest levels of internal and external efficiency with the highest standards of comprehensive quality and the necessity of development Efficient human resources through the provision of Seek in business incubators. Accordingly, this research sought to analyze and diagnose the dimensions of oil hegemony over public finances in the Iraqi economy and the imbalances it left in the items of the general budget, in order to find solutions and treatments that can restore the effectiveness of the tools of the public finance portfolio and deal with crises flexibly and efficiently.

The study aims to optimal decision-making process for selecting the best suppliers where will plays an important role in the success any productive or service organization, affects this choice on the price, quality and delivery time of the products of this organization, thus enabling companies to manufacture innovative, high-quality products at an appropriate cost and gain a competitive advantage in the market. Quantitative and qualitative methods used to select the best supplier (one or more) from among several suppliers, and multiple and different criteria are used to compare between suppliers. In this paper, depend on more than one criterion n for the comparison between suppliers using the analysis hierarchy process, as it consider one from multi-criteria decision-making methods. This paper aims to help decision-makers in production and service organization to select the best suppliers and based on multi-criteria. Each criterion has its assign weight, which reflects its importance for the process of comparison between alternatives to suppliers using analysis hierarchy process (AHP). The selection of the best suppliers using analysis hierarchy process through three stages. The first stage is the stage of data collection and identification of the preference criteria in the comparison process. The second stage is the determination of the relative importance of the preference criteria depend on binary comparison between the criterions. The third and final stage is the selection the best suppliers by comparing the alternatives available to suppliers and arranging them in order of importance from highest importance to least important.

The study aims to Accordingly, this research sought to analyze and diagnose the dimensions of oil hegemony over public finances in the Iraqi economy and the imbalances it left in the items of the general budget, in order to find solutions and treatments that can restore the effectiveness of the tools of the public finance portfolio and deal with crises flexibly and efficiently.

The leadership is a new organizational behavior and management practices that are consistent with developments in the business environment that lead to the evaluation and division of the effectiveness of internal control and arbitration processes in order not to make mistakes, and the leadership of the maid like any other theory can not be considered important if not providing anything important,: it focuses on the retention and development of employees, works to create a safe and positive working environment to enhance motivation, and the aim of the study is to recognize the role of the server leadership in Improving the performance of internal auditors, and demonstrating the impact of its dimensions of (trust, vision, communication) in improving the function of internal auditing in public universities, the statistical analytical descriptive curriculum was used to reach the validity of the study hypothesis, and the sample of the study consisted of (48) auditors from public universities to answer the survey questionnaire, The results showed Matty: There is a statistically significant impact of the server leadership represented by the fields of vision, confidence, and communication in improving the performance of internal auditors in Iraqi universities, the failure of the server leadership to develop the areas of vision, confidence, and communication will improve the performance of internal auditors by no more than (20%), the increase in the performance of the server leadership in each of the three areas (vision, confidence, communication) will further improve the performance of internal auditors, is the field of communication is the strongest in the field of communication Link and impact by improving the performance of internal auditors, followed by the area of trust, and then the field of vision. The study recommended encouraging the attention of the legal authorities to the profession of internal audit in terms of its independence as well as the qualifications of employees, to encourage coordination and cooperation between internal and external auditing to take advantage of the work of the internal auditor to increase the effectiveness of the audit and save time and effort exerted by the external auditor.

This research aims to evaluate the level of application of green human resource management practices in ready clothing company for children in Mosul, and their influence on sustainable performance in this important manufacturing sector. Over the past few years, companies generally have faced pressure from stakeholders (government, customers) to implement green practices, where it is becoming essential to identify environmentally friendly business practices that boost sustainability. Despite green human resource management practices getting substantial attention from scholars, studies associated with green practices stay limited. The descriptive and analytical approach was adopted, and the questionnaire was used as a quantitative tool to collect data from (42) respondents. The results revealed that green human resource management practices were implemented at an average level, and the overall average was (3.486). In addition, a sustainable performance at a high level was achieved (3.763). The research reached a number of results, including that there is a significant correlation and effect of green human resource management practices on sustainable performance. Several recommendations consistent with it were presented.

The study aims to diagnose the level of interest of the organization under research (the new Kufa Cement Factory) in the research variables (entrepreneurial leadership and human capital readiness), as well as to test the influence relationships between the main and sub-variables of the research. The research started from a realistic problem embodied in the urgent need to enhance the readiness of human capital in the laboratory to be able to face environmental challenges, rapid changes and intense competition, by adopting a pioneering leadership style to achieve this .As the entrepreneurial leadership represented the independent variable in the current research with its four dimensions (communication, motivation, strategic direction, personal support) and the readiness of human capital with its dimensions (knowledge, skill, and values), the appropriate statistical methods for analysis. As the size of this sample reached (193) employees, The questionnaire consisted of a set of paragraphs distributed on the two research variables (entrepreneurial leadership and human capital readiness) with their sub-dimensions, which were designed based on accurate scientific standards. In addition, its data was analyzed using the ready-made statistical program SMART pls. The research reached a set of conclusions, the most prominent of which are: The entrepreneurial leadership has a significant impact on the readiness of human capital, in addition to that, the practices followed by the examined laboratory concerning the dimension of motivation have no actual impact on the readiness of human capital.

The study aims to shed light on the impact of artificial intelligence through its dimensions (expert systems, neural networks, genetic algorithms systems, intelligent agent systems) on service quality. Education in the faculties of the Bilad Alraafidayn University College, and for the purpose of reaching the goal of the research, the research was applied in a group of faculties of the Bilad Alraafidayn University College, through a sample consisting of (60) The teacher and student was adopted as a measurement tool to collect the necessary data, and the descriptive and analytical approach was used and a number of statistical methods were used using the statistical analysis represented (arithmetic mean, standard deviation, frequency distribution, simple regression coefficient, simple correlation coefficient, multiple regression coefficient, coefficient of variation, T-test) to analyze the answers of the research sample And the importance of the research is a serious attempt to realize the officials in the research organization of the concept of artificial intelligence and its impact on the quality of the educational service. The necessity of applying artificial intelligence programs in the research organization in order to advance the university’s reality to a better level.

The information and communication revolution has been able to enhance the role of the digital economy in many aspects of life, as communication and information technology has had a significant impact on the performance of various economic sectors, through its contribution to raising efficiency levels by reducing them, the cost and time required to complete economic and financial transactions, work productivity and increase levels Competitiveness, which contributed to the growing role of the digital economy during the first and second decades of the new millennium with the emergence of technologies related to the Fourth Industrial Revolution, including artificial intelligence techniques, big data, the Internet of things and cloud computing, and the spread of the Internet and mobile phone are among the most important factors that helped expand the economy Increasingly digital, and the research problem comes in the main question: (How can the transition to the digital economy affect the process of economic development).The research is divided into three sections, the first section includes the digital economy (concepts, characteristics and economic dimensions), the second topic is an analysis of the reality and challenges of the digital economy in Iraq, and the third topic deals with building a future vision in Iraq and the transition to the digital economy, and reaching conclusions and recommendations.

Cloud auditing is one of the trustworthy ways to maintain cloud data remotely, as data owners can verify the reliability of data storage. Traditionally, an external auditor is delegated to interact with cloud service providers for audit tasks, and it promises a problem of trust between both data owners and cloud service providers. Therefore, we suggest a collaborative audit of cloud data storage. In this framework, these nodes are resolved by adopting block chain technology to implement audit authorizations where this system performs the main activities The audit process and then prevent entities from deceiving each other.

The study aims to concerned with focusing on tracking the path of public spending and diagnosing the reality of structural imbalances in the production structure of the Iraqi economy during the period (2003-2020) and verifying the effectiveness of public spending in correcting these imbalances, or did it contribute to the widening and deepening of these imbalances along with political events and the economic environment Prevalent in the previous two decades, as the almost complete dependence on the oil resource appeared, both in terms of the structure of the trade balance or the financing aspect of the general budget, in addition to the high contribution of oil to the output to more than half, accompanied by the modest contribution of other economic sectors, which contributed to the sharpening of distortions in the structure of the economy. Production and the structure of the trade balance, which was evident in the imbalance in the structure of the general budget, as the increase in oil revenues helped in the growth of the volume of public spending in a way that exceeded the commodity supply on the impact of the weak productive capacity of the country, and thus resorting to import from abroad to fill the shortage of domestic supply, and strengthened the composition This distorted the gap between financial and trade policy and led to the perpetuation and growing size of structural imbalances in the Iraqi economy.

The current research aims to determine the relationship between knowledge management processes and quality of health service in Ibn Al-Atheer Teaching Hospital for Children in Mosul. To achieve this goal, four processes of the knowledge (knowledge generation, knowledge storage, knowledge distribution, application of knowledge) were selected which represented the independent variable. The quality of health service represented the dependent variable. A questionnaire was used as a measure for these variables. A questionnaire was prepared based on the opinions and studies of some researchers. The questionnaire was distributed to the research sample consisting of (36) individual and the data were processed using a set of statistical methods and relying on the software package (SPSS Ver 23). Based on the test of correlations and influence between the variables of the research, the research reached a set of conclusions, the most important of them is: There is a significant correlation and effect between knowledge management processes (totally and individually) with the quality of health service in the hospital. Depending on the conclusions reached, the research provides a number Suggestions.

The study aims to identify the effect of (leadership behavior patterns of managers) on (the morale of subordinates) in the organization, as the study derives its importance from the importance of the topic of leadership and patterns of leadership behavior by managers and its impact and the nature of the relationship and association on the morale spirit of subordinates. For the purpose of verifying the foregoing, a sample of the study population was selected from the directors of administrative departments and employees in the Colleges of Wasit University, which numbered (14 Colleges).
The literature, academic scientific references, and the web were relied upon by researchers in the theoretical aspect. On the practical aspect, it was relied on the research questionnaire method by using statistical means such as repetition, arithmetic mean, and using the statistical analysis program (SPSS).
The results of the study showed a set of conclusions, most notably the existence of an effect of the leadership behavior used by managers on the morale of subordinates in the organization, as well as the existence of a statistically significant correlation between them. The study was presented a set of recommendations, the most prominent of which is that successful leaders are the ones who focus on task orientation and achievement on the one hand, and human relations on the other hand.

The study aims to The study aims to demonstrate the importance of the audit and oversight function, as it often serves parties that have an important role in corporate governance, and in order to activate the role of audit in the application of corporate governance, international auditing standards have been developed, as well as assurance standards for the purpose of adding value to the company, so the study aimed to know the extent The responsibility of the auditor for the application of International Standard No. (300) (planning to audit financial statements) and its impact on corporate governance, as the importance of governance is based on providing all the important ingredients to protect investors’ funds and ensure that they obtain appropriate returns and not to use or exploit their funds by management or managers For the purpose of achieving personal immunity or using it in investments and unsafe areas, this is through a set of procedures, controls, and accounting and control standards. This view is based on achieving transparency. The study also aimed to know the role played by international auditing standards in dedicating governance and establishing its principles to reduce the phenomenon of corruption, especially after international financial collapses, through the use of the experiences of some developed and developing countries. For the purpose of achieving the objectives of the study, a questionnaire was designed and distributed to the study sample. The descriptive analytical method was used to describe the study variables, analyze them and test their hypotheses through the statistical program (SPSS) to analyze the data.

One of the most important modern trends internationally is to preserve the environment, promote sustainable development, reduce harmful emissions and the absurd consumption of resources, which can lead to climate changes that negatively affect the chances of future generations to obtain the same opportunities and resources that previous generations obtained, and therefore the paper aims to study the impact of the risks of climate change occurring in the globe as a result of the high level of harmful emissions on the development of carbon accounting and identifying the most important applications and related practices and the most important contemporary issues. This paper is based on framing theories to help explain the divergent practices and current applications covered by the term carbon accounting by referring to the relevant accounting literature and the most important references related to social accounting in general and carbon accounting in particular, and analyzing the role of environmental risks on the development of carbon accounting applications.

The study aims at statement of the role of Foreign direct investment as one of the most important main elements in the establishment of any economy because of its role in the economic system and its direct connection with other economic variables، in addition to being one of the effective tools in the issue of changing the main structure of the national economy، correcting structural imbalances and stimulating sustainable economic development processes. Which works to increase the volume of production capacities، because it is linked to positive relationships with economic growth rates. Economic policies have a key role in attracting foreign investment، which can be identified by a number of economic indicators، including the stability of the exchange rate against foreign currencies and the reduction of inflation rates as an indicator of economic stability، in addition to the indicator of GDP، which have a prominent role in interpreting the movement of foreign direct investment.

The aim of the research is to reveal the extent of the relationship between governance and the administrative corruption of the researched company. Governance has reacted and responded to the call and call of shareholders and stakeholders through a range of mechanisms to address corruption. The research was based on a random sample of 91 employees at the Taji Gas Power Plant, and the researcher used a descriptive analytical approach. The research pointed to a number of problems that the researcher aimed to solve in the theoretical and practical aspects, including the availability of the possibilities for the application of governance in the researched station? And what are the reasons that required to delve into the contents of administrative corruption. The research has reached a number of results, the most important of which is that administrative corruption is often due to the weakness of regulatory bodies and sometimes their weak role, which contributes to the emergence of private benefits.

The education sector, before and after 2003, inherited a heavy legacy. Successive governments are trying hard to reduce the effects of that legacy by filling the shortage in school buildings. The best example of this is the shortage in public schools in Wasit governorate, as this governorate lacks a number of factors that make education in it. Vulnerable because of the lack of schools, where we find in most government schools that the number of students in one class is more than 50 male and female students, as most parents resorted to registering their children in private schools, so we will address in this research to some predictive methods to find solutions, by analyzing the results It was concluded that the best prediction model is the triple exponential preamble model, and there was an increase in the number of students that were predicted in this way.

The study aims to identify the impact of leadership skills in determining the best strategic option for the Salah El-Din Electoral Commission office. This is done by carrying out an exploratory study in the organization in question.The descriptive analytical approach was adopted to access the data for the study and to determine its nature. The questionnaire prepared according to the Cardt Five Scale was used as a tool for data collection, and it was obtained from (74) individuals representing a sample of leaders and workers in the office of the surveyed commission and from a research community that amounted to (92) Individuals, and the data were processed through the statistical analysis program SPSS.V.25, for the purpose of reaching the required results.The study reached several conclusions, the most important of which is the necessity of practicing the leadership of the organization in question for the various leadership skills to determine the best strategic option for the Office of the Salah al-Din Commission.The study made several recommendations, including working on developing leadership skills that contribute to determining the best strategic option for the organization under study, according to an integrated holistic view.

The research aims to study and analyze the impact of knowledge management processes on technological innovation and the extent to which its practice contributes to achieving technological innovation, and in order to achieve that the research adopted the Core knowledge management processes (Knowledge application, knowledge exchange, knowledge documentation, knowledge dissemination) Technological innovation was expressed (new product, product modification, new process design, process improvement). The descriptive approach was used based on the questionnaire prepared for this purpose. The research also reached a set of conclusions, among which is that the practice of knowledge management processes related to the documentation and application of knowledge has a positive impact on technological innovation at the University of Dhi Qar.