Abstract: The research aims to determine the extent of the impact of the quality of work life on the career integration of workers in the Hadba University College, where a comprehensive survey method was used for all of the research community, which consisted of (137) individuals from the Hadba University College, as an applied field for the current research, through A questionnaire prepared for this purpose. The research reached a basic result according to the presence of a statistically significant relationship between the quality of work life and job integration for workers in the researched college. The research also showed that the dimensions of the quality of work life are available in the researched college with an acceptable and medium degree, and that the degree of integration of workers in their work was good. In the light of the conclusions reached by the research, a set of recommendations was presented that are consistent with these conclusions, the most important of which is the need to pay attention to raising the quality of work life in the researched college. In addition to inviting researchers to submit more research related to the current topic of research in different fields.

Abstract: This research reviews one of the applications of financial engineering and its use in designing and innovating a financial instrument that are compatible with the provisions of Islamic Sharia, that enables the SAMA to regulate the liquidity levels in the market as an alternative to the cconventional financial instruments (treasury bills and bonds), and completion of the tools that enable it to play his role in his relationship with Islamic banks. This tool is represented in Islamic governmental checks that can be used as a tool in open market operations to control the inflation within the framework of an Islamic monetary policy. After completing the application aspect, the research revealed many results, and in the light of these results, the recommendations have also been put to serve the SAMA, and help it in liquidity management using the proposed types of governmental checks (sharing checks of SAMA, hiring checks of SAMA, Salam Checks of SAMA) Within the framework of the open market policy applied in the Saudi money market, and the gradual transformation of this market from a traditional market to a market that operates according to the provisions of Islamic Sharia.

Abstract: This paper aims to examine the relationship between the changing foreign direct investment inflows and gross domestic product growth using yearly time series observations for the period (2004-2017). The current study proposed the hypothesis which investigated utilizing the novel econometrics methods such as unit root test, cointegration test and Granger causality test, the results revealed that existence of long run equilibrium relationship between the foreign direct investment inflows and gross domestic product growth during the period of the study, probably due to the little inflow to Iraq in the form to participate in pushing Iraqi economic growth due to the nonoil exports structure where average of total values of petroleum exports to total Iraqi value of exports reach to (99%) during the study period.

Abstract: The current research aimed at analyzing two dimensions of profound knowledge and teamwork activities to form perceptions about the impact of profound knowledge on the performance of Al-Fahd company teams to remove limited mines. The problem was embodied by questions looking at whether or not the existence of perceptions about Profound knowledge with the management of the company in question, and looking for activities, the work teams and their performance measurement indicators to answer a third question related to the contribution of  profound  knowledge to the performance of the teams. To answer these questions, the research adopted a comparative study method for historical data and a checklist as two main methods for collecting data and completing the practical side. The questionnaire included nine experts who represented the leaders of the company and the leaders of the teams working in it. Supported by interviews with the concerned managers to complete the checklist and ensuring the accuracy of the data derived from it, the list was analyzed by adopting the appropriate statistical tools through the statistical program (spss 22). The two researchers reached a set of conclusions, perhaps the most important of which existence of the two dimensions in-profound knowledge and teams contexts in a good and very good direction, respectively. The two research also concluded that the management of Al-Fahd Company is working on understanding the concepts of quality management and developing its beliefs in order to present the procedures and instructions necessary for the work of individuals within the organization.   The two researchers also presented proposals for managing the company, perhaps the most prominent of which is increasing the company's management interest in the contents of the profound knowledge and quality issues, to know first-hand the quality philosophy, and its tools because this contributes to enhancing the quality culture in a way that contributes to enhancing the company's ability to compete. The two researchers also suggested the need to increase interest in the management of the company and all its employees from technical and administrative resources in the concept of cooperation and teamwork and all that would enhance the team work style. Role of Profound Knowledge in Improving the Performance of Teamwork  - A Case Study on Al – Fahad Company Ltd for Mine Survey and Clearance  

Abstract: The research aims to identify the role of manufacturing flexibility as one of the basic ingredients necessary for survival and growth and achieving the competitive advantage of companies in enhancing customer satisfaction as the main goal of all companies in the business world today, due to the increasing intensity of competition and the pursuit of each company to distinguish from its competitors to  attract new customers and retain existing customers To this end, the study problem was formulated through a set of questions, the most prominent of which is "What is the role of manufacturing flexibility in enhancing customer satisfaction?" The research used the questionnaire form to obtain data related to the research field represented by the group of companies Krungi for soft drinks, juices and water located in the governorate of Kirkuk, and a hypothesis form was developed for the research which resulted in a set of hypotheses that have been validated using statistical methods, the most important of which is the Spearman correlation factor within the statistical program (AMOS) To measure the correlation, influence, and variability relationships between study variables, the study reached a set of conclusions, the most important of which are: "There are a positive correlation and effect between the dimensions of manufacturing flexibility and customer satisfaction" and based on it were presented a set of proposals that contribute to the integrity of the research field.

Abstract: The effects of marketing phishing practices in the e-purchase decision have been verified in a pilot with students from the Business Administration Department of Iraqi Universities through this study. The main contribution of this study is to investigate the customer's loyalty relationship with perceived deception under the moderate impact of the company's image and the mediating effect of the customer's trust. The study was held in the context of a sample of students in the Department of Business Administration in the Faculty of Administration and Economics in Iraqi universities. Current research is insufficient to explain marketing deception and a relationship in the decision to purchase electronic goods, and since social media channels have become an important social media platform that is widely used for marketing in the Arab world in general and Iraq in particular. Its purpose is to illustrate students' perception of fraudulent social media practices that led to the adoption of quantitative research as needed for our study. A total sample of 617 respondents was achieved with the help of self-managed resolution and we were able to collect 512 full resolutions. Measurement of marketing deception was taken from Chaouachi & Rached (2012), and for e-purchase decision and student loyalty, the standard of Aydin & Özer (2005) was adopted. Descriptive and evidentiary statistical tools were used for analysis and correlation analysis, and simple and multiple regression analysis under the deductive statistical section. The suggested hypothetical results that marketing deception is negatively related to the customer's trust and loyalty were rejected. We found the customer's confidence as a broker between marketing deception and customer loyalty. The study could not achieve a highly representative sample or exclusive interview from the total student population due to the conditions of home isolation, as social media was selected for the survey due to lack of time The results confirmed that there is marketing deception for all the elements of the marketing mix in social media, and these results confirm that social media sites and the Internet marketers most practice marketing deception on consumers with a high degree of marketing in their services. The four dimensions of marketing deception negatively affect consumer behavior. The study found a set of conclusions based on the results of the sample study responses, according to which a set of recommendations could be guided, including the need to activate the role of audit, control the implementation of marketing ethics and its role in creating positive images for the customer. Marketers should review the organizational structure and create a special section that monitors the phishing process in social media.

Abstract: The diffusion of health information technology (IT) is still one of the most important issues in this sector. The main reason behind this issue is that health IT is employed in an institutional environment characterized by high technical complexity, and this makes the processes of change towards the adoption and diffusion of health IT are difficult, especially with resisting change by some staff are working in health institutions. The current study came to identify the user’s characteristics that impact the diffusion of IT. The study has been designed based on the literature of information systems and includes four constructs: personal innovativeness, self-efficacy, the user's attitude towards technology, and trust in information technology. Concerning the sample, it included the health staff working in six private hospitals in the city of Dohuk, and a questionnaire was built based on the previous studies as a tool to collect data, and the number of study sample individuals was (233). The main result of the study is that there is a significant effect of user characteristics (at the level of each characteristic and at the macro level) on the diffusion of health IT. This result is prove that the process of diffusion IT applications depends mainly on the characteristics obtained by users that support the diffusion process. The study recommends to pay more attention to the user’s characteristics, such as personal Innovations, enhancing his self-efficacy, contributing to building his positive attitude towards technology and enhancing the trust in IT, due to its role in diffusing the health IT. 

Abstract: This study aims to identify the employees' technology readiness in the student registration units at the University of Mosul and its effect on acceptance of the new E-Course Registration System. To achieve the goals of the study, a special questionnaire was prepared based on the (TRI 2.0) with written permission from the authors, also the indicators of the technology acceptance model. The questionnaire was distributed to all employees in the registration units in the colleges of the University of Mosul, where (133) usable questionnaires were retrieved out of (146) distributed, which is equivalent to (91%) Retrieval. study data processed and hypotheses tests were using SPSS and SmartPLS software. The study found that some dimensions of the employees' technology readiness have a significant effect on the intention to accept the E-Course Registration System. Besides, the results indicated a significant difference in the employees' technology readiness, and acceptance uses the E-Course Registration System due to the variables as educational level, service years, computer, and E-Course Registration System training, while gender and age variables do not affect.

Abstract: The research highlights the challenges facing accountants and professional regulators when dealing with the impact of the virus (COVID-19) pandemic on the elements of the financial statements of economic units, and on the results of their operations and their financial position in the year ending 12/31/2019 and beyond, as well as the extent of the need to amend international financial reporting standards as a result of the crisis of the COVID-19 pandemic, as it happens every time when Global financial crisis it occurs. The research reviewed the published data and reports on international and local professional organizations interested in accounting, such as IFRS, IOSCO, IPSASB, GAAP US, ESMA, AASB − AUASB, as well as the Iraqi Auditing Profession Council, and stating the position of these organizations on the COVID-19 pandemic. The researcher reached a set of results, the most important of which is that there are a set of challenges that are most influencing the financial statements for the period ending on 12/31/2020, which require accountants and professional organizers with accounting treatments and special disclosures as a result of the uncertainty caused by the virus (COVID-19)  pandemic, including the book value For non-financial and intangible assets, including goodwill, as well as cash flow difficulties, credit losses, and disclosures related to the imposition of continuity and the accompanying disclosures. Despite these challenges, there is a consensus on the part of international accounting professional bodies and organizations confirming the ability of standards to address these effects and that there is no need to amend, change, delete or add to the requirements of the standards, especially International Financial Reporting Standard No. (9) “Financial Instruments. ".