Abstract: Over the past several years, green information technology becomes an important contributor to creating a sustainable society by simultaneously promoting environmental protection and economic development. Therefore, the objective of this research is to examine the moderating role of personal values (Self-Transcendence and Self-Enhancement) on the antecedents of managers’ intention to adopt green information technology (GIT) utilizing norm activation. The survey method was employed. The questionnaire was distributed targeting managers at the University of Thi-Qar. With 102 valid questionnaires in hand, the collected data were analyzed using the partial least squares structural equation modeling technique. To analyze the data, partial least squares structural equation modeling (PLS-SEM) was used. The results indicated that the personal norm of managers influenced their intention to adopt GIT. While the awareness of consequences and ascription of responsibility are influencing the intention, the analyses revealed that they are mediated by the personal norm. Additionally, the moderating role of Self-Transcendence and Self-Enhancement were analyzed, and the results showed that the managers with more orientation towards self-transcendence values have a higher intention to adopt GIT. Based on the results, implications about how to motivate managers to adopt GIT were discussed.

Abstract: The current study aims to measure the extent of acceptance of the e-learning system, especially after the spread of COVID-19, by using the Unified Theory of Acceptance and Use of Technology (UTAUT). The current study seeks to identify the most effective factors in measuring the success of the system, and because of the limited information on the subject of the study. To solve this problem, the College of Administration and Economics at the University of Mosul was chosen as a field of study. This study included a sample of (152) respondents from the teaching staff. The descriptive analytical approach was used as the most suitable method for the current study. The questionnaire was used as the main tool in data collection. The study reached several conclusions, the most important of which are: that the faculty in the research college have the intention to shift towards the e-learning system, and the study also presented a set of proposals, the most important of which are: work to enhance their abilities to use technology and shift towards e-learning.

Abstract: International aids and loans are important for developing countries due to their need for capital as a result of the shortage of their financial resources and suffering from a decrease in their domestic savings, as the developed countries with surplus capital provide aid to low-income developing countries for humanitarian or political purposes. Concerning international loans, they are for the benefit of the lending and borrowing countries, as the lenders obtain financial returns as a result of receiving the interest rate in return for lending capital to those countries. As for the borrowers, they receive loans to direct them to finance development and productive investments and achieve growth and economic development in them or negative results may be achieved when directing these loans to consumption, wars, and addressing emergencies. The study aims to provide a theoretical aspect of international aid and loans to developing countries and their relationship to economic growth and development. This deficiency and the achievement of economic growth and development when directed to investments and financing development in the aftermath as countries. The research is based on the hypothesis that international aid and loans have an impact on investments and financing of local economies and are related to economic growth and development in developing countries.

Abstract: The research aims to highlight the role that marketing activity plays in achieving marketing excellence through the adoption of innovative marketing tools represented in (marketing agility), which is a basic pillar for any organization that seeks to interact with its customers, as it is considered an important means to achieve marketing excellence in various sectors. The main research is to test the effect of marketing agility in achieving marketing excellence. To achieve this, the researchers relied on measuring marketing agility with four dimensions and marketing excellence with five dimensions, and the descriptive approach was used, and to reach the desired results of the research, we relied on the available studies and books that dealt with the research variables to build the theoretical and methodological framework, while the research community was represented by administrative leaders in those Hospitals, whose number is (930) individuals, and the research applied the random sample (315), and the questionnaire was designed to collect data that included several measures drawn from previous studies that were modified and redesigned to suit the requirements of the current research Then it was presented to a group of experts.One of the most important conclusions of the research is that the process of switching to marketing agility has significant effects, in addition to reducing waste, improving the process of providing service to the customer, and improving the liberation of energies.

Abstract: The research aims to know the role of administrative control in improving sustainable environmental performance, where the research was applied in the Mosul Municipality Directorate and the affiliated sectors in the left and right city of Mosul. sustainable development, and how to apply its basic dimensions to provide the best services? To achieve the objective of the study, the analytical descriptive approach was employed in presenting ideas, processing and interpreting data, as the researchers adopted the questionnaire form as a basic tool for data collection, and it was distributed to the research sample, which numbered (182) respondents, and after statistical treatments by the statistical program (spss26), which resulted in A set of conclusions, the most important of which were: The existence of a statistically significant positive relationship between administrative control and sustainable environmental performance in the researched organization. To achieve the objective of the study, the analytical descriptive approach was employed in presenting ideas, processing and interpreting data, as the researchers adopted the questionnaire form as a basic tool for data collection, and it was distributed to the research sample, which numbered (182) students, and after statistical treatments by the statistical program (spss26), which resulted in A set of conclusions, the most important of which were: The existence of a statistically responding significant positive relationship between administrative control and sustainable environmental performance in the researched organization. As for the proposals, the most prominent of them were: increasing focus on the importance of the environmental aspect through the creation of a special department for the environment that works to monitor the performance of the environmental organization, which leads to providing more accurate information on the environmental situation, in addition to working to confront and solve environmental problems quickly and providing specialized cadres working on Develop and improve the environmental performance of the organization.

Abstract: The study aims to: identify the reality of the performance of the manufacturing facilities operating in the Kurdistan region of Iraq, by making comparisons between the planned objectives and achieved, explaining the deviations occurring in those facilities, and determining the nature of the relationship between the volume of production and how to mix production factors represented by labor and capital. With the volume of production in the industrial establishments, and determining the appropriate standard model for the appropriate production in the industrial establishment. Through this research, several conclusions were reached, including the existence of a general increase in most indicators of the economic analysis of the factory in the last years of the research period, and among these indicators is the percentage of utilization of the design capacity, the percentage of implementing the plan’s objectives, the worker’s productivity in quantities and the total added value. The logarithmic production function was the most suitable function for factory data, and the most suitable for representing production relations according to factory production conditions. The share of the capital component was more effective in production than the labor component, according to the estimation of the in-kind production function. However, the share of the labor component was more effective in production than the capital component, according to estimated the monetary production function. The research recommends emphasizing the need to pay attention to the process of evaluating the efficiency of the economic performance of all economic units on a regular and continuous basis to detect deviations promptly, identify their causes and treat them to ensure that they do not accumulate, and then it is difficult to identify and treat them in the future. And assisting producers by guiding them to adopt the level of production towards the optimum level, which is the level that achieves the greatest profit for them and helps them to continue and expand the production process and avoids loss. The government grants special facilities for marketing seminars and their requirements, to maintain the balance of supply and demand in the market, reduce price fluctuations, and protect both the producer and the consumer.

Abstract: The fiscal policy has significant effects on various economic activities, and it has intertwined relations with the rest of the economic policies, and its tools have a major role in achieving stability in various fields, including the monetary field. Among the conclusions, included the existence of a direct relationship between public expenditures and public revenues with the money supply, while the relationship was inverse between the public debt and the interest rate (as an auxiliary variable) with the money supply, and the rate determination coefficient test reflected the existence of a strong relationship between the independent variables and the dependent variable included in the model benchmark. Several proposals were reached, including Fiscal policy and its tools that can complement the work of monetary policy tools and optimally achieve their goals.

Abstract: The research aims to measure the impact of modern financial technologies in achieving banking safety for a sample of Arab countries, namely (Saudi Arabia, UAE, Kuwait, Qatar, Bahrain, Oman, Iraq, Egypt, Jordan, and Morocco) during the period (2018-2020) because the technology index Modern Finance FinxAr is a modern composite index that has been reported in recent years and consists of several main axes.              These are (policies and legislation, the demand side, financing provision, talent development, financial infrastructure, cooperation, and partnerships), which represent independent research variables whose impact on achieving banking safety was measured (Equity to total assets, interest margin, capital to total assets, The strength of legal rights) using the Pooled Regression Model and the Fixed Effects Model and the Random Effects Model, the research concluded that there is a positive impact of modern financial technologies in achieving banking safety and  Increasing banking return and that modern financial technologies contribute to the development of the Arab banking industry.

Abstract: The research aims to demonstrate the impact of the positive behavior generated by psychological capital in strengthening the work ethics of accountants and auditors in the colleges of Tikrit University and its reflection on the effectiveness of internal control. Psychological capital has been defined according to its four dimensions self-efficacy (confidence), hope, optimism, and restoring balance (flexibility). While work ethics for accountants and auditors were represented by honesty, objectivity, efficiency, confidentiality, professional behavior, and technical standards. The effectiveness of internal control was represented by the components specified by the (COSO) committee. Which are the control environment, control activities or procedures, risk assessment, information and communication, and monitoring. The field of research was represented by the divisions and departments of auditing and accounting. In the 23 colleges of Tikrit University (22 colleges and 1 university presidency). The community included accountants and auditors working in all those departments, while the research sample amounted to 63 individuals, and the research concluded that there is a positive relationship among the three research variables and that the positive impact of psychological capital on the effectiveness of internal control increases when mediating the work ethics of accountants and auditors.

Abstract: The current research aims to identify the impact of human capital development in its dimensions (Education, Training) on ​​the quality of educational service in its dimensions (Tangibility, Reliability, Response, Empathy, and Assurance). The field of research is represented in the private universities in Nineveh Governorate, which are (Al-Hadba University College, and Al-Noor University College), while the research community is represented by the faculty members working in those two universities, who number (375) individuals, as a random sample of (207) was chosen. An individual representing the research community. The research adopted the descriptive analytical approach, with the use of the questionnaire as a main tool for collecting data from the field side of the research. The data was analyzed using Statistical Package for the Social (SPSS-V25) and the program (AMOS-V25). Based on the results of the analysis, the research reached several conclusions, the most important of which is the existence of an impact relationship for human capital development on the quality of educational service at the macro and micro levels. The research also recommended several recommendations, the most important of which is to focus in the educational and training programs organized by universities on addressing the weaknesses that they suffer from, and these programs should be focused on developing the educational process in certain aspects such as (updating the curricula, paying attention to the psychological aspect of faculty members, meeting the requirements of Labor market).

Abstract: The issue of financial risks and financial failure is one of the important issues in the field of financial management, where commercial banks, whether in the Kurdistan Region or Iraq or even at the regional and global levels, face many financial problems resulting from many financial, economic and other crises, which left several negative effects on the work those banks, The current study aimed to examine the relationship between two variables represented by each of financial risks and financial failure. The research was conducted on the data of a sample of commercial banks registered in the Iraq Stock Exchange to identify the impact of financial risks on financial failure in that sample. The sample consisted of ten commercial banks. The research relied on the theoretical side of the descriptive approach, while the field side relied on the analytical approach, in which the financial analysis was conducted based on the historical data of the sample, and then the statistical analysis was conducted on the data resulting from the financial analysis and through the statistical programs (SPSS-Excel) in completing the financial analyses. the required statistic. And the most important conclusions showed that there is a difference between the commercial banks in the sample in their exposure to financial failure and that the Bank of Babel was the closest among other banks to the case of financial failure., as well as the presence of a statistically significant effect of financial risks in financial failure, and the research also presented a set of proposals was one of The most important of which is that banks, if they want to succeed in their work, must work to take proactive steps to discover risks and then address them.

Abstract: This study aims to investigate the existence of a non-linear relationship between economic growth and inflation in a group of North African countries (Egypt, Tunisia, Algeria, and Morocco), in addition to estimating the inflation threshold in these economies, which are very similar in their productive structures, and sufficient and related data are available for them. The study used panel data for the period 1970-2021, obtained from the World Bank database published on the Internet. Methodologically, a discrete threshold estimation method was used, which estimates this threshold using the fixed-effects method. The results showed that a non-linear relationship could be captured between economic growth and inflation in these countries combined, and it was found that there is only one threshold for inflation. The inflation-growth threshold was estimated at 14.153%. The relationship between inflation and growth will be positive if inflation is below the threshold and inverse if inflation is above the threshold. The study recommends that economic policymakers in these countries follow monetary and fiscal policies that lead to the inflation rates not moving away from the estimated threshold.

Abstract: The research aims to study the causal relationship between spending on education and economic growth in Malaysia during the period 1990-2020, by relying on the causality test methodology presented by today yamamoto after conducting the Augmented Dickey-Fuller test for the unit root and the AIC test to determine periods of slowdown as well as the random variable tests. As for the research problem, the directions of the causal relationship between spending on education and economic growth may differ due to the different nature of the economic structure, and it may be one way from spending on education to economic growth or vice versa, or it may be two directions, Several conclusions were reached, the most important of which is the existence of a one-way causal relationship between the dependent variable represented by the growth rate of GDP (Y) and the explanatory variable represented by the rate of total spending on education (X1), meaning that the rate of economic growth causes total spending on education at a significant level. Less than (5%) in Malaysia for the period 1990-2020.

Abstract: Forecasting using time series analysis is an important process in both academic and commercial fields, which can be applied to solve many problems of real predictions through data analysis. Time series in studying and analyzing the annual data of a group of telecommunications companies (Asia Cell, Zain, Jordan Telecom) due to the high accuracy and flexibility of this model in financial analysis, and standing on the results through the use of time series, as the research dealt with a sample of (3) companies during a time series extending from (2012-2021), The variables were also measured quantitatively and statistically analyzed, as well as the sub-hypotheses were tested using the T-test. The research concluded that it is possible to predict future revenues and the expenditure ratio for the period (2022-2024) through actual analysis, as these values showed consistency with their counterparts in the original time series. A future picture of the reality of revenues and expenses in the research sample companies

Abstract:  The research aims to shed light on the problem of wasting human capital in Iraq, which is more serious than wasting material resources. The research assumes that increasing the level of human capital through education can contribute to increasing employment in Iraq or any other country, provided that opportunities are available. Sufficient to employ those with higher levels of education in return for returns equivalent to the direct or indirect costs they spent (opportunity costs) to reach the educational level they are at. The research adopts the comparative descriptive analysis approach of employment and human capital indicators in Iraq in light of international reports and databases. The research concluded that the relationship between education and employment varies according to the formal and informal sectors. In the formal sector, employment increases for holders of university degrees of both sexes compared to individuals with lower education

Abstract: Since human beings are the goal of development and its primary means, the success and failure of development primarily belong to humans. As social beings, they are influenced by their environment, including the prevailing values in society. Values constitute the superstructure of society, which plays a crucial role in the formation of institutions, systems, laws, and practices that can either support or hinder economic development efforts. This research aims to measure the impact of values on economic development in Iraq by categorizing values into three groups: economic, social, and political. The research problem is that despite the importance of values in consolidating factors that support economic development, Iraqi society has experienced unfavorable conditions that do not promote the formation of a value system that supports economic development. This research is essential due to its vital topic, the selection of a set of values in three groups, and the use of advanced estimation techniques. The research relied on data from the Global Values Survey platform, for the period from 2010 to 2022, and necessary tests were conducted to ensure the data's stability and the co-integration between variables. The estimation process was conducted using the Error Correction Model to measure the impact of independent variables on the dependent variable. The research concluded that the three groups of values have a positive and significant impact on economic development. The research recommends focusing on promoting noble values in school curricula and media programs. 

Abstract: Organizations' orientation towards the digital supply chain is one of the contemporary trends that require studies that address the challenges they face. To address this, the current study aimed to identify the challenges facing the acceptance of the use of the digital supply chain by the logistics units at the University of Mosul.In this study, a quantitative approach based on data collection was used through a questionnaire prepared based on a set of studies, distributed to a sample of 224 participants in administrative units related to logistical activities. The technology acceptance model was used to identify the intentions of the participants in the use of the digital supply chain, and structural equation modeling was used by AMOS software for data analysis. The current study was limited to identifying the impact of three factors on the adoption of the digital supply chain, represented by technological factors, organizational factors, and environmental factors, and did not address the variables of infrastructure, organizational culture, and cooperation, which we propose to study in future studies.