NTU Journal for Administrative and Human Sciences

The research problem was summarized by answering (What are the requirements for designing the accounting information system in Iraqi public universities), and the importance of the research was evident in knowing how to design the accounting information system and knowing the requirements for its design and knowing the impact of using information technology in designing the accounting information system in public universities.
The research aims to determine what are the requirements that should be taken into account when designing the accounting information system, and to indicate the nature and characteristics of the accounting information system in public universities and to know the impact of the characteristics and nature of the accounting information system on the requirements of its design, and the nature and characteristics of public universities and the type of activities in them have been reviewed, and it was concluded that the characteristics of public universities and the diversity of their sources of funding and the different needs of users of financial statements affect the design of the accounting information system, and that the use of information technology in the design process will increase the efficiency of and its effectiveness.
Several recommendations were reached, the most important of which is to keep pace with the rapid technical developments in the accounting information systems environment, and that there is great importance for the use of information technology in the design of the accounting information system, as well as the need to pay attention to the development of the accounting information system at the university on an ongoing basis and the involvement of accountants in its development and correction.

In the midst of developments, economic challenges, and conflicts faced by business organizations, these factors have led to the decline of some of them, which has forced them to adopt strategic transformation strategies with the aim of addressing and overcoming the damage, and to ensure survival and continuity. Hence, we believe that the research has a contribution to analyzing and managing cases of contraction within the framework of a global interaction (Sustainable resource and strategic flexibility) and their impact on the optimal contraction option in periods of organizational decline. We believe and look forward to this proposed model for the study, which includes 4 cells, helping managers in how to analyze and manage cases of contraction and adapt their strategies in periods of recession and decline. (50) questionnaire forms have been distributed. On individuals working in the researched organization, (47) of them were retrieved, and the statistical analysis program (SPSS V.26) was used. The research reached a set of conclusions, the most important of which were: the vital positive role of strategic flexibility and sustainable resources as an independent variable and strategic transformation as a dependent variable. Through correlations and significant effects between study variables. The researcher recommends that the organization's management, in order to overcome the stage of contraction and organizational decline, must restructure the organization, change planning systems, reduce costs, redeploy assets, restructure administrative operations and procedures, restructure debt, strong financial control, and re-adapt a product/market.

This research aims to provide a theoretical and practical research framework to introduce the concepts of lean manufacturing, what it is, its importance, and its processes represented in organizing work sites, continuous improvement, eliminating waste, and trying to prevent errors, as well as identifying the concept and importance of innovative marketing and its elements represented by innovation in the product, innovation in price, and innovation in Promotion and innovation in distribution) through the ability of innovative marketing to establish and consolidate the foundations of lean manufacturing. Asia Cell was chosen as a field for research as it is one of the leading companies in providing telecommunications services throughout Iraq. The research problem focused on consolidating these two concepts and their ability to improve the company’s operations and help it survive, grow and continue. The Checklist was relied upon to collect data and information from some of the company’s employees, who numbered (14) heads of technical departments and administrative units in the company. The research reached a set of conclusions, the most important of which is that relying on innovative marketing leads to improving the company’s operations and pushing it to develop. The research is a set of proposals, the most important of which is that the company should focus on innovation in its products and operations and get rid of waste and errors that accompany these operations. Keywords: lean manufacturing, innovative marketing, Asiacell Mosul.

The research aims to explain the role of strategic leadership in achieving constructive conflict between individual employees. The research seeks to address a fundamental problem, which is how to enhance and develop individuals’ awareness, cohesion of the administrative and organizational process, effective participation, and problem solving among individuals within the petroleum products distribution company by activating the role of (focusing on employees, Process efficiency, business development, organizational creativity) and then achieving constructive conflict between the working individuals in a way that serves the interests of the organization and its working individuals. The research took the Petroleum Products Distribution Company/Western Authority as its field, while the community included the formations of the Petroleum Products Distribution Company/branch. Nineveh, from which a sample was taken from the 55 individuals working in it, and using a number of statistical tests in the statistical programming SPSS V 26, and to reach accurate observations of the opinions of the research sample, a questionnaire was designed by resorting to previous studies after their safety was confirmed in accordance with the variables of the study environment, by presenting it to a number of arbitrators, the research reached a number of basic conclusions, the most important of which is the existence of a significant correlation with strategic leadership in constructive conflict. This explains why the Petroleum Products Distribution Company resorted to developing leadership capabilities, represented by focusing on employees and improving Process efficiency and continuous business development can thus stimulate constructive conflict within the organization under study.

In studying and treating the issue of symbolic violence against women, the focus is mostly on the social and psychological aspects, while the rest of the problematic aspects of human activity are neglected or viewed marginally on the basis that their role is limited and their impact is minimal. However, careful epistemological reading and digging deep into the intellectual systems that stand Behind the distribution of human social roles reveals that such marginalized aspects are the origin of the crystallization of the phenomenon of violence against women.
Poetry is considered one of the most important of these marginalized aspects, as we see a deficiency in addressing its role in symbolic violence against women, especially among poets who were known for their advocacy for women. Hence the choice of the poet Nizar Qabbani as a model for presenting this issue, as his poetry included an implicit pattern that was During which symbolic cultural violence was directed against women, the research shed light on the most important axes of this implicit pattern, which it found to be:
• Evil is rooted in women
• Congenital deficiency in women
• Objectification of women

The current research aims to identify the availability of the dimensions of intelligent leadership, represented by: (spiritual intelligence, rational intelligence, emotional intelligence) among a sample of managers in industrial development projects. The research adopted the descriptive analytical method in analyzing the data using a questionnaire designed for this purpose that included a purposive sample of a number Of the managers in the researched projects. The research reached a set of conclusions, including the presence of a clear difference in the availability of the dimensions of smart leadership at the level of the projects studied. It also presented a set of suggestions , the most important one was giving the increasing attention to the dimensions of smart leadership because of their importance in adapting to the changing business environment.

The research sought to demonstrate the impact of the quality of the marketing intelligence system in terms of its dimensions (tangibility, responsiveness, reliability, care, trust) as an independent variable on consumer behavior as a dependent variable in some commercial malls in the city of Sulaymaniyah.. The research problem was crystallized by the following question: (Does the quality of the marketing intelligence system have an impact on consumer behavior), and the descriptive analytical approach was adopted. The research relied on the questionnaire as the main tool in collecting data and information, as it was distributed to a random sample consisting of (101) individuals from the functional staff in commercial malls, and used the statistical program (SpssV.26) to test the hypotheses by analyzing the collected data, and the research reached several results that confirmed existing significant correlations and influences between the quality of the marketing intelligence system and consumer behavior, and in a way that a set of important proposals were presented to the researched organizations, enabling them to achieve their goals in managing their relationship with their consumers.

The objective of the research is to show the extent to which the National Audit Office follows the INTOSAI standards for environmental auditing and the extent of the moral impact of the application of INTOSAI standards in the National Audit Office by studying and analyzing the role of INTOSAI standards in enhancing environmental audits and their application to the Badoush cement plant by the NAO, and showing how these standards provide a standard framework that auditors can use to assess the environmental impact of institutions and projects, and how to focus on the application of INTOSAI standards on a large scale.By the National Audit Office on Badoush Cement Plant Expansion.
The research reached a set of important results as follows:
It should be emphasized that the use of INTOSAI standards plays an important role in enhancing the quality of environmental performance reports. These standards provide a unified framework for environmental assessment and auditing, making it easy to measure and compare environmental performance over time and between units by the National Audit Office. These environmental reports can have a significant impact on improving the performance of industrial units and institutions in general.
The conclusions of the research indicate that the National Audit Office should expedite the implementation of these standards as it is considered the leader in the field of environmental auditing, as well as oblige the units to apply accounting for environmental performance in order to make the environmental audit process easier for auditors, as well as the importance of preparing guidelines and providing guidelines that serve as a reference for auditors.

The research dealt with expert systems as an independent variable and entrepreneurial orientation as a dependent variable. The research sought to test the relationship and measure the effect between expert systems and the dimensions of entrepreneurial orientation represented by (independence, creativity, taking and bearing risks, proactiveness, self-ability and the desire for achievement). The questionnaire form was distributed to individuals working in the senior management of Korek Communications Company. The influence and correlation relationships for the main and sub-hypotheses of the research were tested using the ready-made software (SPSS Ver.22). The research reached several conclusions, the most prominent of which is that applying expert systems effectively would enhance the entrepreneurial orientation of companies, which has a positive impact that appears in the labor market by seizing new opportunities to achieve a competitive advantage or innovate new services. The research also presented a set of proposals, the most important of which is that the researched company should increase its interest in expert systems and develop their applications because they are ways to ensure its survival, increase its competitiveness, and respond to market requirements.