Abstract: This research aims at identifying the role played by the cognitive vision in enhancing the Eco-Innovation of the organizations in order to achieve communication and success in the field of Eco-Innovation. It requires that this vision should be adopted in order to contain and absorb the changes surrounding Eco-Innovation. In the environmental economy, via establishing the potential vision of the evolutionary approaches to the vision of the knowledge and the dimensions of Eco-Innovation through a survey of the views of a number of employees of Royal Colors Printing and Packaging in Sulaymaniyah to represent the sample of the research, to adopt a questionnaire to collect data and information to determine the relationships between search variables in order to diagnose the most influential dimension by relying on the ready software SPSS V22. In addition, a number of basic hypotheses have been prepared and tested through number of statistical methods. Limited studies treated the relationship and the influence between these variables in the Iraqi environment within the scope of the researchers' knowledge. An attempt to study the relationship and influence between them within the framework of the research, the main question was formulated as follows: How can the cognitive vision achieve a clear reflection on the dimensions of Eco-Innovation in the company being investigated? A total of 40 samples were distributed for the purpose of analysis and finding the relationship between the two variables. The research reached a number of conclusions, the most prominent of was: a significant correlation and influence between the cognitive vision and the dimensions of Eco-Innovation. A number of recommendations have been made in line with those conclusions.

Abstract: This research aims to use (Jacobi) iteration method as a technique to the allocation of service cost centers, which uses iteration equation to perform the complex allocations that can arise when the number of service centers in the organization is large. The relations between these centers are in two directions (Reciprocity), as long as ignoring these relations can significantly affect the accuracy of cost data. The research also explores how Jacobi can be employed through three levels: the first from the perspective of error analysis and the determination of precision levels, and the second from the perspective of determining the reciprocal coefficient of Service Center cost (coefficient factor) and the third from the perspective of accounting use of coefficient factor in the domain of planning, control and decision-making. The research assumes that the application of this method can contribute to a greater flexibility in determining the Reciprocal costs and reduce the measurement error levels that occur when applying the other distribution methods and provides the necessary information for cost decisions. The research concluded a set of conclusions, the most important of which is that the proper allocation of service centers costs according to the proposed method may reduce management criticisms to cost accountants regarding the results of the allocation and the decisions that will be built upon. In light of this, the research suggests benefiting from this method and the resulting information has an impact on the quality of decisions taken in light of it.

Abstract: This research aims to identify the quality of working life and it's importance in the excellence in the performance of organizations and the features provided by the quality of working life to improve the performance of the organization for the best and authorize to compete between those organizations and superiority on them. Proceeding from the evolution witnessed in quality over the past decades and through to the present , we see that the quality of working life had been achieved and still achieving so far leaps great quality for organizations that have provided the dimensions and elements and in particular on the overall performance of the organization , which includes the achievement of the overall objectives of the organization. Through the continued growth of competition in the local and global markets , the quality of working life will be the main factor for the survival of the organization within the competition and for most industrial organizations and service sectors , Achieving quality means savings and reduce waste and that means reduce costs and increase profits and provide services with high quality and thus achieve excellence in Organizational performance. In general, the search try to answer the following questions : Does the excellence of Organizational performance associated with the provision dimensions of quality of working life? What is the nature of the relationship and the impact between the quality of working life and Organizational performance?

Abstract: The study sought to determine the possibility of establishing the requirements of total quality environmental management through a survey conducted by the researcher in the General Company for the manufacture of medicines and medical supplies in Samarra. TQEM is an important concept adopted by companies in various fields of services. Service, as a result of the benefits, is obtained by companies through the application of this concept. In general, the study attempts to answer a number of questions, including: are the requirements of TQEM   for the environment in the company being investigated? The study has reached a number of conclusions, the most important of which are: The Company’s environment is available for the possibility of establishing the requirements of total quality environment management. The researcher made a set of recommendations consistent with those conclusions

Abstract: The company in question needs to conduct a gradual review of its policies, plans and programs for its operations, because the processes of production do not improve on their own, but on the basis of stages. So, this research aims to explore the role of Lean 6 Sigma through its stages (definition, measurement, analysis, Optimization, control) in the performance of operations in the National Company for Home Furniture Industries / Mosul, and in light of this was built a default model showing the nature of the relationship between search variables emerged from the hypotheses that were tested using the program (SPSS.V20), depending on the questionnaire considered a key tool. To collect the data of this aspect, a sample of (40) factors, the data were analyzed and the results of the analysis in this research to support the hypotheses that were launched from the results showed the effect of Lean 6 Sigma for all stages (definition, measurement, analysis, improvement, control). The performance of operations in the company under consideration, the highest impact in the performance of operations was to the definition dimension. Accordingly, some proposals were presented that would strengthen Lean 6Sigma in the company under consideration through the commitment of senior management and the participation of staff in processes of improving production processes.

Abstract: This research is interested in the analytical study of the risks of liquidity. The problem of the study consists of the availability of the information required for measuring and analyzing liquidity risk for the purpose of precautions, and showed liquidity risk in the event of inadequate cash inflows to the bank to meet the cash outflows. So, it is revealed the cash flow analytical tool helps the bank management to obtain this information, and to develop appropriate strategies, which include a ratio for capital adequacy. The study aims to set the financial indicators and ratios that help assessing the liquidity through cash flow ratio, and the relationship between capital adequacy and liquidity risk. The researcher used the analytical method to derive the results from the annual financial reports of the study sample. The study concluded some important results; some of them are financial analysis of each of the liquidity risk using cash flow detection, and capital adequacy using financial ratios. The capital adequacy is not affected by liquidity risk, due to the activities and events exercised by the bank. The study recommends the need to strengthen the capacity and capability of the banks in liquidity risk and diagnosing early, and the exploitation of available liquidity at the bank and investing cash surplus efficiently.

Abstract: The aim of this research is to investigate the role of Management Information Systems in enhancing the organizational trust of the employees of the Central Bank of Iraq. To achieve the aim of the research, descriptive approch was used by designing the questionnaire, and distributed of (60) form through a random sample of the number of individuals working in the Central Bank. The research found that there is a significant correlation between the components of management information systems and organizational trust at the level of the organization in question. The research presented a number of proposals, the most important of which is the need to provide the necessary support by the management of the organization to the units of information systems and specialized personnel to develop information systems, thus achieving the main aim in providing information to users and help in decision  making, especially senior management.

Abstract: The current research sought to determine how design quality improvement by Lean Six Sigma methodology in the State Company for Leather Industries in Baghdad, based on the stages of this methodology which consisting of (definition, measurement, analysis, improvement, and control). The research problem question states that "to what extent that lean six sigma methodology has a significant impact in improving the quality of design in the company? The sample was included board of directors and divisions and departments managers and the number of them was (28). According to the descriptive and analytical methods, the hypotheses were developed, and tested through SPSS & AMOS program. Factor analysis and effect was used to determine which variables influence directly on quality of design more than others. The study concluded that the stages of the Six Sigma methodology have a significant impact on improving the quality of design in the company, which necessitates careful research in the design process of each product, and based on the conclusions a set of recommendations were formulated.

Abstract: This paper discusses two important concepts; the first is an important approach of change which is based on making fundamental and revolutionary changes. This approach called re-engineering. The second concept has outweighed over the first concept, which is based on using hardware, software and networks. This approach is also called management information systems. Therefore, this paper deals with how to use the re-engineering approach to change and the digital transformation towards making effective management information systems, which need great and huge efforts for developing it. This paper consists of two dimensions; first theoretically: includes providing an intellectual framework for the subjects of research. The second part; includes an empirical study of the impact between the re-engineering of MIS and their effectiveness. The survey questionnaire was adopted as a main tool in data collecting the data. The questionnaire included (49) paragraphs covering all research variables. It was distributed on a sample of (66) end-users in several faculties of the University of Mosul. To achieve the target results, we used several statistical methods. Considering the extracted results, the paper concluded that the re-engineering of management information systems will lead to improve its effectiveness. In additionally, the paper recommends re-engineering MIS and making the necessary decisions in accordance with the nature of applying this new approach of development

Abstract: Education is the cornerstone of building societies. It represents the basic for the success of economic and social plans, and the real renaissance of any society and all the sectors have achieved their objectives only through investments. But this sector needs diversity in sources of funding. Developing countries have faced a grim venality in funding education as a result of the economic and political conditions that have passed. The aim of research is to present  the financing problems faced the Private Universities in Iraq and find another method of financing private universities  and  evaluate this alternation financing method , nothing the advantage that will be achieved in this method of financing . A number of proposals have been reached, the most important of which is the need to build a culture of community and issue special lows for the private universities in accordance with the proposed model in order to determine its establishment and its work and the need to adopt international standards in university education. The proposal was to be sources of funding of universities of three new, external investors and has 40% and the state (the ministry   of higher education or any state education foundation) 40 % , and the professor and employers 20% . This research gave a clear idea of how to finance and discover it and deal with

Abstract: The paper aims to make comprehensive view of theoretical frameworks that determent the relationship between dollarization phenomenon and inflation rate and fluctuation. It also aims at analyzing and explanting the  mechanisms on the impact played by one toward the other . The paper, as well as, try to makes quantitave model for testing and determining the nature, value, and direction of  the relationships between those two variables and the capability of the actual situation in Egypt during the period 1994-2016 for reflecting the theoretical situation. The Autoregressive Distributed Lag methodology (ARDL) was used by Pesaran et al. (2011) is adopted to achieve that. The results of the measurement show a statistically significant negative impact on the inflation rate (INF), a significant positive effect of fluctuations in inflation rates (GINF), and no significant effect on the difference between inflation and exchange rate fluctuations (GIEX) In the dollarization index Duration of study. 

Abstract: Financial literature has consistently viewed financial inclusion as a sum indicator calculated at the level of one state or a group of states. It is a value between integer 1 and 0. The current research is but an attempt to adopt a different method through the construction of an indicator that expresses contribution to financial inclusion at the level of one bank or a group of banks that have the joint method. As such, the same indicators, criteria and rates used in the sum framework at the partial level will be used with some modifications or additions when needed. To bring about accuracy and objectivity in the research, we have resorted to the use of the data of one of the important working banks in the Region, namely Kurdistan International Bank for Investment and Development so as to determine the real extent of its contribution to financial inclusion in Kurdistan Region/ Iraq and the abilities open to it to extend in this respect. The research has concluded that the bank, the subject of the research, contributed by a 1% of financial inclusion in the Region. There is also the necessity to adopt such a type of indicators so as to set the real evaluations of the funding role of the banks to serve the society.