Abstract: The trade of environmental services has attracted the attention of international economists concerned with foreign trade, especially at the end of the twentieth century and the beginning of the twenty-first century. The liberalization of trade in these services has made a quantum leap for the developed and developing countries, especially the members of the World Trade Organization; Growth in the trade in these services has been accompanied by growth in commodity trade, as well as by their higher contribution to the gross domestic product (GDP) of those countries. The problem of research is the lack of relative diversity in the environmental services of the countries sample research, forcing them to foreign trade for the purpose of providing import and use to stimulate economic growth. The research is based on the hypothesis that there is or is no impact of the trade of environmental services in the economic growth of the selected countries. The aim of the research is to assess the impact of foreign trade, especially the trade of environmental services in the economic growth of a sample of the member countries of the World Trade Organization. The research treated the theoretical side of the trade of environmental services, focusing on the main indicators of this trade, as well as the quantitative analysis of the impact of trade of these services in economic growth. The results of the research found that the net trade in environmental services, population, carbon dioxide emissions and fossil fuels had a positive and significant effect on the (GDP) values of most of the countries of the sample while it had a negative and insignificant effect for some of them. The research put forward several proposals, the most important of which is the development of environmental protection laws and regulations that reflect the economic and environmental performance as well as the work of future studies complementary to this research. .

Abstract: Several attempts have been made in the area of auditing, including the attempts to link the audit to the law, on the one hand, and the needs of the judiciary on the other. Hence, calls have been made in a number of developed countries about the need for forensic auditing services. Which are carried out by official government agencies or the offices of auditors and accountants in the private sector. The results of the judicial review are reports that guide judges in passing judgment on the conflicting parties on financial issues. The problem of research has emerged from the fact that judicial review requires a range of expertise because it covers a large area of specialization, including investigations, supporting forensic proceedings, and settling disputes. This requires that the forensic auditor have auditory knowledge and that he should have a good concept on legal procedures and methods of investigation. To achieve the goal of the research was divided into three topics addressed the first statement of the nature of judicial review, while the second dealt with the procedures and stages of judicial review and the third has identified ways to activate judicial scrutiny in the Iraqi work environment. .

Abstract: Competitiveness is related to the relative prices and expenditures of production from a macroeconomics perspective. Many economic analysts have linked competitiveness, productivity and technological development. Economic and financial studies have pointed out to a set of international indicators in the International Competitiveness Report (inflation, tax rates and tax systems, political instability, underfunding of infrastructures, and all of these factors play a large role in determining the volume of trade flows between countries). The research has attempted, through data, to classify the selected countries as a research sample into a group of clusters based on indicators through theoretical and practical analysis: 1. Improving the level of indicators of business practice and increasing the attractiveness of any country and its capacity in the international economy requires institutional improvements in the following variables: a. Improve the business environment. b. Tax reform. c. Reducing economic inflation rates. d. Increase the productivity and efficiency of human resources by raising spending on education to close backwardness. Each country in order to achieve integration into the international economy and to achieve competitive efficiency must activate the gravity factors that drive a group of countries, which form clusters of homogeneity to increase economic integration among themselves and this integration brings to these countries a range of benefits that lead to an increase in size Trade exchange between them. .

Abstract: The global economy has recently been characterised by a string of new style financial crises that plunged a number of rapidly growing and successful economies in the, but sharing point between all of them are un resurrections movement of foreign capital across the countries as a result of globalization and international market openness. Malaysian economy like other Asian countries faced different external shocks especially in 1990s till now, but it stands up from these falls down through itself and due to cooperation with other Asian countries.. .

Abstract: The aim of the study is to analyze the credit capability indicators of Iraqi private banks and analyze liquidity and profitability indicators that support the credit capacity of Iraqi private banks as well as provide a proposed model for capacity development The study concluded that the indicators of credit capacity in some private banks Are declining their decline in other banks, which requires the need to provide modern models to develop the credit capacity of Iraqi private banks..

Abstract: This study aims to investigate the relationship between service recovery systems and Word-of-Mouth and it's reflecting on positive emotion response of customer. It has been selected sample of (375) customers' tourist companies in Iraq. It has been dependence on empirical measurements from previous studies to verify these hypotheses, and that using a variety of statistical tools for the analysis and processing of data and information by using the necessary statistical packages through simple correlation matrix, the simple regression analysis and structural equation modeling to test the hypotheses of the study and (SPSS vr.19) program and (Amos vr.23) program. The study found to a set of conclusions was the most important (The effect of perception customers to the effectiveness service recovery systems Contributes to the enhancing their positive responses). In the light of the conclusions have been formulation a set of recommendations was the most important (Investment companies systems and strategies of service recovery, and training and empowerment employees to deal with cases of service failure, and that the companies make full attention to customer retention by avoiding and treatment failures).).

Abstract: Information technology governance emerged in the early 1990s as a result of the description of the relationship between information technology and business strategy, and information technology governance correlate with management and information systems. This relationship is conducive to the development of integrated business planning, development and the definition of responsibilities. The results of the Garthner research show that large organizations invest more than half of their capital in the current information and communication technology. It is important to ensure the success of the business organization because of the significant impact on the performance and well-being of the organization, in other words, access to good management. This is the most important information system in the organization. It is important to look at the role played by these systems in providing the beneficiaries of the required information, especially the human resource. The core HRIS which proves the success of the organization's operations, is based on a strong infrastructure of hardware, software, communications, networks, and information technology, knowledge and experience in the management of data and knowledge The research seeks to study the relationship between the information technology governance and the infrastructure of the information systems, and the results of the agreed compatibility and impact in order to improve the performance of the information system and technology and control of participation in the technology and division of labor. The management of the information technology is not dependent on the successful adoption of the governance of the technology (planning and adoption of strategies. In order to achieve the research objectives and answer the research questions, the hypothesis of the research was tested using statistical methods that were analyzed by correlation and variance analysis as well as description of the research variables. The research sample included (62) members of the University of Mosul, representing the employees of a number of colleges university research society. The research came out with a number of conclusions in light of which the research presented a number of recommendations. .

Abstract: The aim of the research is to find the relationship between the principles of cleaner production and occupational health and safety in the General Company for Northern Cement to represent the research sample. The principles of cleaner production have an important role in achieving the occupational health and safety of the employees by providing a safe work environment. The questionnaire was used to collect data and information to determine Relationships between search variables using the SPSS program. In general, this research attempts to answer the following main question: What is the nature of the correlation and influence relationships between the Cleaner Production and Occupational Health and Safety principles of the company being investigated? The research found a number of conclusions, the most prominent of which were: the correlation between the principles of cleaner production and occupational health and safety, and based on the conclusions reached by the researcher, made a number of recommendations in line with the findings, notably: increasing the interest of the company under the principles of cleaner production Because they are important in achieving the occupational health and safety of employees. .

Abstract: The present research aims the factors that effect on job lawlessness phenomenon at the university of Hamdaniya, it tackles some personal and employment variables like (sex, social back ground, social condition, family size and income level). The sample consists of the (100) employees, like (males and females) intentionally selected from all the colleges in the university of Hamdaniya. A case study method applied study the files of the employees (males and females) during the period between (2013 - 2017), and included self-factor, economical factor, social factor, policy factor and educational factor. The data have processed statistically using cay square and (t-test). The analysis has shown that the satisfaction differs among the factors the effect on lawlessness phenomenon. There has also been statistical differences which depend on personal variables and employment environment, like; social condition, monthly income, and size of the family. Other factors have shown no differences like: sex, and social back ground) depending on these result. The researcher proposed a number of suggestions. .

Abstract: The most notable legacy that current century received from previous century is the interests of researchers, specialists, and entrepreneurs in the curricula and approaches of management science techniques in order to improve performance, innovation, and creativity, including the benchmarking method, so, that requires companies to work to improve their performance to face the market and the need for high degrees of efficiency and quality to reach customer satisfaction, companies also have to reconsider organizational reality as soon as possible and to achieve an acceptable level of performance to reach their overall goal of survival, growth, and maximizing the profitability and value the company's shares in the long term, so the company has to raise its level of performance compared to the competing companies to determine the gap between its performance and the performance of competing companies by identifying and developing strengths and identifying and addressing weaknesses. Also, the existence of a set of rules and behaviors governing corporate management maintain the balance between owners and management on the one hand and between performance and commitment on the other hand, and keep companies from collapsing. Corporate governance and benchmarking reports help the management to conduct what is planned and hence the importance of research in evaluating and improving performance. The problem of research was that the non- use of modern management methods, including benchmarking, transparently and within behavioral norms and standard of criteria will not lead to taking corrective action to evaluate performance. The research was based on the hypothesis that achieving the principles of corporate governance in benchmarking reports lead to continuous evaluation and improvement of the performance of Northern Cement State Company. SPSS was used to analyze the answers to the questionnaire distributed to a number of the members of Northern Cement State Company. One of the most important research recommendations is the need for the company in question to adopt benchmarking method and to be a continuous comparison of the performance of the companies and to be compared with better competitor and its reports within the rules and principles of corporate governance..

Abstract: Islamic banking is one of the main components of the global Islamic financial system and it is relatively new and cannot be compared to the traditional banking which has a large timing dimension and a wider geographical spread. However, Islamic banking began to develop in its operations and growth rates and spread and it emerged as a dominant industry has the ability to overcome global financial crises. One such crisis was the subprime mortgage crisis in 2008. In Iraq, the experience of Islamic banking, despite its modernity too, but it has evolved in terms of the size of assets and the number of banks. They represent 50% of the market share of Iraqi private banks. This paper in its theoretical framework researched Islamic banking according to its theoretical perspective, characteristics and challenges. The practical framework discussed the analysis of the ability of Islamic banking to overcome financial crises and its growth and spread locally, regionally and globally.ً .

Abstract: The aimed of current research is to identifying the availability of project quality management system requirements, which represent (ISO10006: 2017) specification in a contract company that operating in city of Mosul. The growing number of projects spreading all over the world, leads to increasing reliance on project management in construction projects in order to enhancing their efficiency and effectiveness. In this context, the research was including a set of questions about its variables which were tested statistically. The research included a checklist which was directed to the managers of the company. Definitions of the third and the fourth requirement refer to the quality management systems in the project. According to the interpretation of the respondents' answers, the research concluded that the company did not have a specialized quality system, while the percentage achieved from comparing the quality of project management for the company investigated with the specification indicated(46%), which is mean "partially implemented- partially documented". A number of recommendations have been submitted. The most important of them indicated that there is a need to adopt the standard (ISO10006: 2017). General Contracting for companies operating in this field..