Abstract: The research aimed to stand on the role of administrative human capital, with its dimensions represented by: (entrepreneurial skills, leadership skills) in reaching strategic leadership, with its dimensions represented by: (entrepreneurship mentality, entrepreneurial culture, entrepreneurial leadership, strategic resource management), and the research was applied In the educational environment, since its pioneers possess many skills and experiences, as the University of Mosul was chosen as its field, while the study community was represented by the academic leaders in the university represented by the respected President of the University and his respected administrative and scientific assistants, the respected deans of the faculties and their respected assistants, and the respected heads of departments and scientific branches Respected rapporteurs, directors of research centers and their respected assistants for their experience in the research and administrative field, the university’s faculties amounting to (24) colleges and (7) centers. 284) Questionnaire. The study relied on the analytical descriptive approach, while the questionnaire was relied upon as a main tool in collecting the required data from the field under study, and many methods were used, including statistical tools, ready-made statistical programming (SPSS), and (AMOS) program were used. The study reached several results, the most prominent of which is the clarity of the positive correlation between administrative human capital and strategic leadership in the researched university, as well as the positive influence relationships between administrative human capital and strategic leadership in the researched university.                                                    

Abstract: The main objective of the current study is to build and test a model for the factors that affect anxiety towards medical information technology. Based on the literature, factors that affect anxiety have been selected, represented by the factors motivating anxiety, which are the negative attitude toward medical information technology, technological complexity, and perceived threats. In the context of these factors, the study assumed that the presence of these factors could contribute to an increase in the level of anxiety towards medical information technology. To test the model, data were collected by adopting a questionnaire that was prepared based on previous studies that included reliable and valid measurements. The study sample was a group of doctors working in the city of Mosul (except radiologists, sonar doctors, dentists, and laboratory doctors), and the number of the sample was (295) doctors. To complete the achievement of the main objective of the study, the model was tested by adopting the structural equations modeling method. The results of analyzing the data showed that the measurement model of the study was reliable and valid at the level of measurement indicators, constructs, and the model as a whole. Concerning the constructed model, the results of the analysis showed that the three factors (negative attitude towards medical information technology, technological complexity, and perceived threats) affected anxiety positively and significantly, meaning that the presence of these factors is a major cause of high levels of anxiety among physicians towards medical information technology.

Abstract: The research aims to measure the effectiveness of lateral marketing strategy in enhancing marketing capabilities for organizations to achieve effective communication and success. This requires possessing knowledge about the concept of lateral marketing strategy, encompassing all the variables surrounding it. Today, lateral marketing strategy serves as an approach to embrace changes that connect the organization with its customers, leading to informed decision-making.The selected case study for this research is "Car Four Stores Series in Iraq," and a random sample of employees was chosen for data collection. The researcher utilized a validated and reliable questionnaire as the primary data collection tool, and the initial data was analyzed using the statistical package for social sciences (SPSS21). The statistical methods employed include standard deviation, mean, weighted mean, simple correlation coefficient, and simple regression.The research was further strengthened with a set of hypotheses tested using various statistical methods to either confirm or negate them, ultimately arriving at results that support the main research hypotheses.The researcher drew several conclusions, one of which highlighted the organization's need to introduce new products not directly related to the products currently offered.Consistent with the findings, the researcher made recommendations, including the organization's consideration of introducing new products not directly related to the products currently offered. 

Abstract: One of the most important requirements for the shift towards a knowledge economy is for organizations aiming for knowledge to pay more attention to human capital, because it is the new wealth of the process of innovation and renewal, and it is the leader in the process of creativity and change and is able to transform knowledge into value, hence the requirements of the work environment on the need to focus on Developing human capital to achieve competitive advantage, whether at the level of performance or product quality, and human capital is one of the important issues as it is the cornerstone of every development and development, and that the process of using the human element and developing its capabilities will have a significant and effective impact on social, economic and cultural progress in light of the current global conditions In which the trends of economic globalization and technical developments have grown and accelerated, and that the process of measuring the human capital index will help the organization achieve development and maintain it through improving investment in intellectual assets, in addition to its importance in finding a formula to measure the performance of the human element through the application of innovative strategies based on knowledge. Creativity to reach the goal and achieve benefit for the organization or society alike.

Abstract: The world today is characterized by the acceleration of events and complexity due to the emergence of environmental problems, which have led to many pressures on society. Environmental risks have become global, and therefore it is necessary to pay attention to environmental governance to reduce risks. The study aims to diagnose the reality of environmental governance in Iraqi banks for the period (2015-2021). To reach this goal, a sample of banks (governmental and private) in Iraq was selected. The study relied on a main tool, which is the questionnaire form, through which the opinions of the managers of the research sample banks were identified regarding the diagnosis of the reality of environmental governance. (15) questions were allocated that express three dimensions of environmental governance, namely: (a) positive commitment to environmental regulations, (b) participation and representation rights, and (c) environmental transparency. The questions were distributed equally for the three dimensions, with (5) questions for each dimension. The research reached several results, including The absence of environmental culture due to the absence of the authority responsible for this role, and even if it exists, its role is ineffective.The researcher recommended a set of proposals, the most important of which is: Directing banks to adopt and follow a set of strategies to reach a healthy environment by investing in environmentally friendly projects such as green building, renewable energy, waste recycling, and raising the level of community awareness of environmental issues and instilling a sense of responsibility for preserving the environment.

Abstract: The research aims to identify the organizational factors influencing the attitude of academic staff towards change towards the e-learning system and to achieve this goal, the literature has been relied on to identify the factors influencing the situation, and three organizational factors have been selected represented by job content, workgroup support, and communication. To complete the main objective of the study and verify the impact of the three factors on the position of the beneficiary, a questionnaire form has been prepared based on previous pioneering studies in the field of information systems. The University of Mosul was chosen as a field of study, and the teaching staff at this university as a sample for the study, and (620) questionnaires were distributed to the teaching staff working at the university. The survey method was adopted in this research to achieve its objectives. To test the model, structural equations modeling was adopted according to two steps, the first was to test the measurement model, to ensure the credibility and stability of the measurement model, and the second step was to test structural models (relationship models) to show the direct effects of organizational factors (job content, workgroup support, and communication) on The approved factor (the beneficiary's attitude towards the e-learning system). And the (AMOS) program was used to perform the statistical analysis. The research reached several conclusions, the most important of which is that each of the three organizational factors (job content, workgroup support, and communication) has a positive and significant impact on the user’s attitude toward the e-learning system. The research also presented several proposals, the most important of which is attention to the organizational factors that enhance the positive attitude towards the e-learning system by the beneficiaries, and this is done by increasing the interest in contacting the beneficiaries and involving them in all the details of implementing the desired change and enhancing the functional content of the beneficiaries as well as providing support of all kinds to the beneficiaries of using the system.

Abstract: Through the current study, the researcher aims to diagnose the reality of the orchestration of assets with its dimensions represented by, (research, selection, formation, and publication) in the General Directorate of Education of Nineveh Governorate as a field for applying the study, and to achieve this, the researcher used (Qualitative approach) in collecting and analyzing data by conducting (semi-structured) interviews with the senior administrative leaders in the directorate, represented by (the general manager, assistants, and heads of departments) by selecting an intentional sample of (28) individuals, who have powers to manage assets in the organization, and through Adopting (manual analysis) of the responses of the participants، the researcher tried to determine the reality of the orchestration of assets in the researched organization by analyzing their answers to the interview questions and reaching a set of positive and negative factors affecting the determination of the reality of the orchestration of assets in the researched directorate and then focusing on the negative factors to know the causes of this reality.The study reached several conclusions، the most important of which is the presence of a consensus by the participants that the resources available in the researched organization are insufficient، which explains the lack of meeting some of the financial and material needs، especially regarding the infrastructure and school buildings necessary to ensure the smooth flow of the educational process، to conclude the study With several proposals, the most important of which is the need to address the shortfall in providing the necessary financial assets to acquire other assets.

Abstract: The study aimed to find out the importance of strategic management in enhancing the effectiveness of the various strategic factors in business organizations: for the period from (2013 to 2023). Its importance is evident in the emergence of the need to enhance the effectiveness of the various strategic factors in business organizations to ensure their continuity and increase their competitiveness in the various markets that they target in marketing their products. Its problem was that most of the crises and problems that impede the development and continuity of organizations and lead to their exit from the markets or the emergence of signs of weakness in marketing their various products are a result of the weakness and obsolescence of the administrative strategies used in their practical, administrative, organizational and external environment. The study followed the method of systematic literature review. The study reached several results, the most important of which are: that strategic management is important in enhancing the effectiveness of the various strategic factors in the internal and external environment of business organizations through (increasing their strengths and addressing their weaknesses) and then (seizing development opportunities and avoiding various threats and risks). The study concluded with several recommendations, the most important of which are: The study concluded with several recommendations, the most important of which are: The study recommends the importance of applying strategic management in business organizations as a practical approach that is practiced effectively and continuously in enhancing the effectiveness of all strategic factors in a comprehensive manner, in addition to applying them in all basic and subsidiary functional activities, administrative and practical activities, with the importance of evaluating the results of application every quarter.

Abstract: The study aimed to determine the effect of the external environmental factors as independent variables on the market value (Tobin's Q) as a dependent variable. The study was conducted on a sample of Iraqi commercial banks, based on quarterly data from 2011 to 2021. The study used an autoregressive distributed lag time (ARDL) model, The study concluded that there is a long-term co-integration between the variables of the external environment and the market value of all study sample banks, The results also indicated that the relationship between the dependent variable (market value) and the independent variables was significant and not spurious relationship, study recommends The Iraqi monetary and financial authority must carry out radical reforms and to develop appropriate strategies to achieve monetary and financial stability in Iraq, as it plays an effective role in influencing the movement of stock prices in the long and short terms.

Abstract: Loans diversity and net credit derivatives is one of the important topics in the field of financial studies as it is related to hedging credit risks. Loans represent the main resource of the bank that yields its revenues, which represents the largest part of its uses and carries high risks for banks. The research was conducted on a sample of five US commercial working banks. Financial analysis was carried out depending on some historical data of the sample and then a statistical analysis was achieved on resulted data from financial analysis. The statistical analyses were done by (SPSS & Excel) programs. The main findings revealed a positive (direct) and substantial association between the independent variables represented by real estate loans, corporate loans, individual loans, and net credit derivatives. In addition, the association between other loans and net credit derivatives was found to be weak and inconsequential. The research made some recommendations, the most significant of which was the need to diversify the loans made to the commercial banks that made up the research sample by making international credit investments as fresh ways to protect against potential business environment risks and the requirement to protect against those risks by using financial derivatives.

Abstract: The study aims to measure the impact of fiscal policy on economic growth in selected oil countries represented in (Algeria, Saudi Arabia, UAE, Iraq) during the period 2000-2020, by using an econometric study based on the analysis of the Panel static model through Three estimated models (Pooled effect model - fixed effect model - random effect model) and after estimating the mentioned models it was found that the fixed effects model is the appropriate model based on the (Redundant Fixed Effects test), while the random effects was the appropriate model based on the (Hausman test) However, depending on theory, economic logic, and the significance of the parameters, the fixed effects model is better, so we interpreted the results of the fixed effect model only, and the study concluded many results, including public expenditures that have a negative and significant impact on the gross domestic product, while revenues have a positive impact on the gross domestic product industry.

Abstract: This research paper addresses the topic of "The impact of intellectual capital on the performance of accounting offices in Nineveh Governorate." The research seeks to understand and appreciate the role that intellectual capital can play in enhancing the performance of accounting offices in this region. It also seeks to identify the components of intellectual capital and their impact on accountants in accounting offices, by analyzing the relationship between the components of intellectual capital, represented by (human, structural, and customer), and the performance of accountants using a survey approach. The research was implemented by collecting data from a sample representing the professionals working in accounting offices in Nineveh Governorate. The data was analyzed and the results were concluded using statistical methods.The research results showed that intellectual capital plays an important role in enhancing the performance of accounting offices in Nineveh Governorate. This indicates the importance of knowledge, experience, and individual competencies of professionals in this field. The research concluded that the development of intellectual capital can have a positive impact on the quality of services and the financial performance of accounting offices.The research concludes with recommendations that encourage the development and enhancement of intellectual capital for professionals in the field of accounting and the optimal utilization of it to improve performance and increase competitiveness in Nineveh Governorate.

Abstract: The research aims to know the impact that spending on social protection, with its three components: social security, social protection network, and social assistance, has in reducing poverty levels in developing countries. The spatial boundaries of the study represented the countries (Albania, Bulgaria, Armenia, Moldova, Mongolia, South Africa, Turkey, Georgia, Kyrgyzstan, Malta, Brazil, Costa Rica, Paraguay, Ecuador, and Mexico) for the period from 2010-2021, and basic models were used in the research to analyze the data. (panel data) for unbalanced data, the aggregate regression model, the fixed effect model, the random effect model, the Lakrange multiplier test, and the regression-based Hausman test were used.           The research concluded that both social security and the protection network have an inverse effect, meaning that increasing the percentage of spending on social security and the protection network as a percentage of the gross domestic product will reduce the poverty rate, while the social assistance variable had a non-significant effect, and this reflects the decrease in the percentage of social assistance from GDP, in addition to most of this aid, are irregular payments and to very limited categories, often during crises, meaning that their impact is temporary and does not contribute significantly to reducing the number of poor people.

Abstract: The focus of this research is to examine the impact of corporate social responsibility (CSR) on consumers' perceptions. A study has been conducted to investigate customers' perspectives to achieve the purpose of enhancing comprehension of the diverse elements of CSR, which include Philanthropic, Economic, Environmental, Ethical, and Legal concerns. In addition to conducting a comparative analysis with the findings of the present study, this research will also examine and compare its results with a selection of social responsibility studies conducted in different countries. A total of 75 individuals, spanning an age range from under 20 to over 30, were requested to respond to a questionnaire to collect data. Among the total population, it was observed that the majority consisted of women, accounting for 56%, while men constituted 44% of the population. The Duhok Polytechnic University (DPU) Technical College of Administration was the research community. A representative random sample comprising undergraduate students, employees, and lecturers was selected. The present study contributes to the existing body of knowledge on corporate social responsibility in the Iraq, Kurdistan Region, specifically focusing on the perspective of consumers. The findings of this study indicate that the participants in the study exhibited a preference for ethical duty, assigning it a greater level of importance compared to legal responsibility and economic responsibility.

Abstract: The objective of this study is to explain the impact of the internal control system on mitigating the technological risks of Blockchain. This is achieved by defining the concept of internal control, its types, and its components. Subsequently, the study clarifies the concept of Blockchain technology, how it operates, and its benefits, while also identifying the major risks associated with using Blockchain technology in internal control systems. The study highlights regulatory issues related to this technology and surveys a sample of academics and professionals in the Iraqi environment. The study utilized deductive methodology in the theoretical aspect and inductive (analytical) methodology in the practical aspect. Several statistical methods compatible with the study's objectives were employed, and the study arrived at several findings, the most significant of which is that the internal control system has a positive impact on reducing Blockchain technological risks or lowering them to an acceptable level. The study also made several recommendations, the most important of which is the necessity for internal control personnel to acquire the skills to deal with Blockchain technology risks. This can be achieved by enhancing their digital knowledge through specific training courses and programs on modern information technologies in general and Blockchain technology in particular.

Abstract: The main aim of this research is to explore the impact of personal and social factors on the behavior of purchasing green products through analytical research on students of the University of Baghdad. Search consultation, admiration and approval. Whereas, social factors refer to conditions or situations that affect people's lifestyle and well-being. Such as economic situation, education, political system, and health care system.The analytical descriptive approach was used on the theoretical side, the literature was reviewed, and on the practical side, a questionnaire was distributed by hand to a random sample of Baghdad University students, and data was collected, as the number of valid questionnaires for research reached 262, then the researcher applied descriptive analyzes, factor analysis, correlation and regression analysis to examine the relationship between the variables used in research. This research concluded that there is a positive effect of personal factors, consultation, admiration and approval on the behavior of buying green products among students of the University of Baghdad. It was also found that there is a positive relationship between the tendency to influence social factors and the behavior of buying green products among Baghdad University students.