Abstract: Given the important role played by the banking sector in supporting economic growth in a way that enhances the economies of countries, supports employment and productivity, and raises the level of average income, the study came to analyze and interpret the impact mechanisms through which trade and financial openness policies can play their role in developing the banking sector and improving its performance. Where the study aimed to frame the theoretical foundations of the concepts of financial and commercial openness policies and to determine their impact on the development of the banking sector, in addition to building some quantitative models that can diagnose and clarify the nature of the impact of these policies on the development of the banking sector in a group of Arab countries (Egypt, Jordan, Tunisia, Saudi Arabia, the United Arab Emirates, Qatar, and the Sultanate of Oman) for the period 2004-2019, which was based on balanced panel data whose views amounted to 112 views. The nature of the effect was proportional to the positive and negative, and in some cases neutral, Therefore, it is necessary to adopt effective and efficient strategies that enable the application of financial and commercial openness policies through legislation and laws that will raise the efficiency of applying these policies and avoid the shortcomings that result in the absence of these strategies, as well as supporting the positive aspects that are reflected in the development of the banking sector.

Abstract: This research focuses on measuring the effect of some factors, which includes the macroeconomic factors of the interest rate, inflation rate, gross domestic product, exchange rate, and microeconomic factors specific to firms from working capital, the tangibility of assets, financing mix, short-term financing and long-term financing to total financing. Assets growth, combined. The data was collected from the audited financial reports of 25 listed industrial companies from 2004 to 2020. The longitudinal data technology and the flexibility that these data provide in economic research were used instead of traditional cross-section data or time-series data and giving researchers the freedom to explore variables and explanatory relations, and the study concluded that the variable of asset growth showed its effect with two different signs, where the first model showed the profit growth rate with a positive sign, and in the second model, the market value appeared with a negative sign, while the variable of financing combination of short-term and long-term financing showed its moral effect in the market value model Some proposals were formulated, perhaps the most important of which are: taking care of the investment structure, specifically fixed assets in terms of better use to achieve more profits, and that the latter is not achieved at the beginning. Industrial companies should also take care of the optimal financing decision-making process, allowing companies to meet their obligations A present and future final.

Abstract: The current research seeks to determine the compatible relationship between innovative marketing and customer loyalty, through an exploratory study in the Al-Jazeera Dairy Factory in the city of Mosul. (Is there a consensual relationship between the value of resources and customer loyalty) as well as several research hypotheses have been formulated (there is no consensual relationship between innovative marketing and customer loyalty). The selection was made for a sample of (38) employees working in the Al-Ban Al-Jazeera Factory in the city of Mosul, and a questionnaire was designed to collect data, and analyze its paragraphs to test the research hypotheses using the SPSS statistical software. The research reached conclusions, including the existence of a consensual relationship between the value of resources and customer loyalty. The research presented several recommendations, the most important of which is the importance of improving innovative marketing to enhance customer loyalty

Abstract: This paper aims to identify the most important challenges and difficulties imposed by the (Covid-19) pandemic on the audit profession and internal auditing in particular. The internal audit profession has been affected by many risks as a result of the effects of the Corona pandemic on the continuity of work in Iraqi organizations, including universities. Therefore, the questionnaire was adopted as the main tool for collecting data from the sample individuals at the University of Mosul, as well as using (AMOS) software to conduct the confirmatory factor analysis to obtain the targeted results. The paper found an increase in cases of uncertainty continuously and renewed with the continuity of the conditions of the pandemic (COVID-19), which affected the process of assessing the extent of the continuity of the activities of organizations and planning for future audits. Additionally, this paper presents its proposals, including the interest in the establishment of specialized training courses and workshops that contribute to raising the efficiency and effectiveness of auditors and contribute to raising their productivity rates in light of the increasing complexity of professions, especially the audit profession.  

Abstract: The study aims to try to reach a diagnosis of the mechanism of the impact of financial openness on the indicators of the banking sector development (Depth BD, Stability BS, Access BA), as well as building a quantitative model capable of estimating the nature of the effects and their interpretation that can be practiced by financial openness in the indicators of the banking sector development in the Arab countries (Algeria, Bahrain, Egypt, Jordan ,Kuwait, Lebanon, Morocco, Oman) for the period 1996-2019, adopted the methodology of what is known as the pooled regression model (PRM), the fixed-effect model (FEM) and the random effect model (REM) based on the Balanced Panel Data, and the study found that financial openness exerts a positive impact on the three indicators of the banking sector development, represented by the liquid liabilities index relative to GDP (LL), which expresses banking depth (BD), the Z-score index, which expresses banking stability (BS), and the concentration index. Banking (the proportion of banking assets held by the first five banks) (CO), which expresses access to banking services (BA), so liberal policies that support its positive impact on the banking sector development indicators should be adopted.

Abstract: The reliability of electronic accounting information systems is one of the most important pillars in companies and banks, especially, those that seek to increase the confidence of their dealers and investors in it.  This study aims of measuring the availability of the principles of reliability of electronic accounting systems in local banks in the Nineveh Governorate. That has been regulated by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants, which includes five principles that will provide confidence in electronic systems, To achieve the objectives of the study, a research was conducted on local banks.  In Nineveh Governorate. The data were collected by using the checklist to measure the availability of these five principles in the surveyed banks. The present study recommends enhancing the interest of the local bank manager in Nineveh Governorate by applying the reliability principles due to its great impact on the accuracy results in its banking work. The necessity for the bank management to spread more awareness among its employees and cadres of the concept of reliability and importance of accounting information systems by increasing educational courses and holding educational seminars and workshops, Showing a great concern to find appropriate solutions and alternatives to keep the local banking system ready to work under any circumstances, the necessity for banks to establish a special department for technology  Information in all banks and the provision of specialized staff in the management of information technology so that they have individuals specialized in the branches with experience and high efficiency to work to protect the security of accounting information systems at banks.

Abstract:       The current research seeks to identify sustainable marketing and its contribution to promoting entrepreneurial marketing, an exploratory study in the Asia Cell Communication Company in Kirkuk Governorate. Accordingly, many questions were raised about the research problem, does sustainable marketing contribute to promoting entrepreneurial marketing and the importance of research emerges from the urgent need for sustainability in the field of marketing, as a means, that enhances the position of the company and its survival in turbulent environments, and facing challenges by moving away from the traditional marketing method, and this supports the importance of research to develop and improve the performance of Asia cell  Telecom in Iraq, and the aim of the research is to identify the impact of the dimensions of sustainable marketing on the pioneering marketing of the company. The research relied on a questionnaire form to obtain the data and used several statistical methods, including percentages and frequencies, analysis of averages, and standard deviation By relying on the (SPSS) program to test hypotheses and enter and process data, the research reached conclusions, including the existence of a significant correlation between sustainable marketing and entrepreneurial marketing. The research concluded with a set of proposals, including the need for the organization in question to take into account the importance of sustainable marketing and entrepreneurial marketing

Abstract: The most prominent roles that customs revenues play, and their financing role, in addition to other roles such as protecting local industries, from foreign competition by imposing customs revenues on imports of goods similar to local industries, in addition to its preventive role through protection. Unhealthy merchandise community. Studying the impact of transit revenues on the general budget and the protection of national industries from external competition. The deficit in the general budget of countries is one of the main problems in the financial policy of most countries of the world, especially in the recent years after the global crisis (2008) due to several reasons, including imbalance. expenses. Public expenditures of countries, where current expenditures constitute the bulk of public expenditures, and this reflects the consumption nature of government expenditures in Iraq, as well as the imbalance in the structure of public revenues, especially in oil-producing countries, and the weight of expenditures. Reliance on the crude oil sector to finance the general budget, which makes the economy of oil-producing countries vulnerable to external shocks, including fluctuations in oil prices, and the research presents the reality of the revenues of border crossings and the state's general budget. May (Iraq).

Abstract:       The study aimed to identify the servant leadership and its role in organizational Ambidexterity practiced by employees in several faculties of Nawroz University. The study started from a hypothetical scheme that takes into account the direction of the relationship between the two variables and the main dimension. To achieve the objective of the study and to complete its requirements, the researchers began preparing a theoretical framework taking advantage of the subject literature the study adopted the descriptive-analytical approach and the researchers used the questionnaire as a tool for data collection, which was distributed to (90) individuals. The individuals of the sample were asked to answer the questionnaire’s paragraphs in the surveyed faculties, which number (5) faculties. It was answered by (85) employees, where the number of forms valid for analysis was (82), which represented the study sample.The study reached a set of conclusions, the most important are: There is a positive significant correlation between servant leadership and organizational Ambidexterity as any increase in the level of servant leadership will often be reflected in an increase in the level of organizational Ambidexterity among the sample members in the surveyed colleges of Nawroz University. In this conclusion, the study put forward many proposals, the most important of which are: The administration in the surveyed colleges should focus on the policy of delegating decision making authority to employees and giving them opportunities to show their decision and rely on them because this has a major role in acquiring new opportunities.

Abstract:       Environmental concerns and the inclusion of green practices in the supply chain is a topic that is becoming important in the academic literature. This is reflected in the growing interest in the environment, climate change and efforts by governments and organizations around the world to reduce their impact on the environment. Green supply chain management is also beginning to gain popularity in countries of emerging economies such as China. Malaysia, for example, and the main research problem lies: How green supply chain management practices affect creativity in the workplace. Attention to the workplace rather than technological innovation and that the use of these organizations such practices increases the creativity of employees and that the most important factor that enables the organization to succeed is its human resources and employees are considered major sources of change, creativity, learning and innovation which are critical factors for the success of organizations, organizations need employees who cross for their ideas, who respond to the challenges of the environment and to To achieve the goal of the study, the researcher used the descriptive analytical method to analyze the relationship between the variables for the purpose of making sure that there is a relationship between the variables of the study and dealing with the problem, as this method does not include collecting information to describe the phenomenon only, but rather analyzes it and reveals the relationships between its dimensions by testing the study’s included hypotheses. Individuals working in the researched field have a clear idea of ​​the green supply chain? Likewise, do the individuals surveyed in the researched field have a clear vision of creativity in the workplace? In order to know the relationship between the main variables, this is done by collecting data by means of a questionnaire from a sample of workers in the Dhi Qar refinery, which included (250) individuals who were selected randomly. In addition to using a set of statistical tools that included (person correlation coefficient, path analysis, descriptive statistics, Cronbach's alpha) and were analyzed by the advanced statistical program AMOS, V.24 and the statistical program .SPSS, V.23. The study reached a set of conclusions, the most important of which was: The results of the statistical analysis showed that there is a significant statistically significant correlation between the practices of green supply chain management and creativity in the workplace in the organization under study, and this is consistent with the objectives of the research and its theoretical framework. As for the recommendations The most important of which was: Formulating comprehensive strategies to implement green supply chain management practices to enhance creativity in the workplace in eliminating environmental pollution and compatible with the characteristics and requirements of the Iraqi environment, as well as the need to develop a comprehensive plan for the purpose of successful application of green supply chain management practices in order to enhance creativity in the workplace.

Abstract: The current study aims to identify the availability of the elements of strategic orientation represented by (vision, mission, goals, values)  in the surveyed organizations.  The statistical software package (spss) was adopted for the purpose of analyzing data related to the investigated field, and a total number of(100) questionnaire forms were distributed to an intentional sample of administrative leaders at the University of Mosul and theNorthernTechnical University, while  ( 85) a questionnaire forms were retrieved. Based on the statistical results, a set of conclusions were reached, the most important of (which is that the respondents’ answers achieved high-levelofagreement about the availabilityofstrategic orientation in the surveyed organizations in a way that allows them to formulate a sound vision of their future and develop a mission consistent with the nature of their work as well as planning their goals and setting policies necessary for its effective implementation). The study also  presented a number of recommendations consistent with these conclusions .

Abstract: The main objective of this study is to tests and analyzes the role of effect of conscious leadership on psychological empowerment of university teaching staff. Three dimensions of conscious leadership were adopted, namely: self- consciousness, social-relation consciousness, and situation consciousness. While four dimensions of psychological empowerment were, adopt, namely: Meaning, competence, self-determination, and impact. The population of the study consists of teaching staff in Duhok polytechnic university at Kurdistan region of Iraq. The study tool is a questionnaire used to collect data from the respondents, one for conscious leadership and the second for psychological empowerment. The sample of this study was (173) teaching staff, Data were analyzing using SPSS software version 24, and Regression analysis was used to test the hypotheses of the study. The results confirmed that Conscious leadership positively predicts university teaching staff’ psychological empowerment. Furthermore, the finding suggested that among the dimensions of conscious leadership, social-relational consciousness is the most significant predictor of psychological empowerment. Based on the results of the study, a number of recommendations were presented, including the need for university administrative leaders to adopt a conscious leadership style in order to enhance the psychological empowerment of university teaching staff. Recommendations   were also made for future studies in light of the study's limitations.

Abstract: The purpose of the study is to examine the factors affecting the intention to use mobile commerce as well as the intention to recommend others to use it. The study has examined several factors based on the UTAUT2 theory, which are (performance expectancy, effort expectancy, social influence, facilitating conditions, Price value, Hedonic Motivation, and Habit ( in addition to examining the perceived technology security and its effect on the intention the mobile commerce using. The study has depended on the descriptive-analytical approach, and data were collected using a questionnaire, the sample was 601 respondents from mobile phone users who hold diplomas, bachelor's, master's, and doctoral degrees in Hawija district, Kirkuk governorate. The questionnaire adopted a five-point Likert scale in determining the answer to its paragraphs and was then analyzed by AMOS.  The study concluded that there is an effect of all the factors that have been examined and mentioned above on the intention of the study sample to use mobile commerce, except for the effort expectancy factor if it does not appear to have an effect.  

Abstract: The outbreak of the Covid-19 virus and its spread worldwide has disrupted the global economy. Also, the development of the virus has multiple economic effects and unexpected side effects, which makes it difficult to develop appropriate policies by decision-makers that respond appropriately to macroeconomic policy, to understand the results of some of the results of economic policies that emerged during the Covid_19 period. Some monetary policy measures in reducing inflation levels according to different scenarios for the research sample, according to a statistical model such as a cross-sectional regression analysis that analyzes the impact of monetary policy measures represented by the broad money supply, the legal reserve, the interest rate and the re-discount rate as explanatory variables, while the inflation rate was adopted as a variable It is approved for a sample of high- and low-income countries for the years 2019 and 2020 before the pandemic and during the pandemic to know the results of monetary policy measures in reducing high inflation rates. Addressing inflation levels before and during the Covid _ 19 pandemics from one country to another according to the data of the research sample countries and the degree of diversity of their structure economical.  

Abstract: This study aimed to identify the extent of the cultural dimension of the external auditors working in the Iraqi environment and the extent of their professional culture by following the international standards regulating the responsibilities and duties of external auditors, especially the international standards 240, 250, and 570. The results of the study showed that there is an efficient sample of external auditors who are familiar with international auditing standards for their responsibilities and duties in line with the requirements of their work, especially after the openness witnessed by the Iraqi environment in general and the visual environment in particular, accordingly, the study recommends that the external auditors must be subjected to intensive courses to study international standards, and the auditors must pass such courses with a grade of no less than a good grade. The auditor who has passed the course is granted a certificate confirming that he has passed the course and the work of pamphlets with the laws regulating the profession for determining the responsibilities and duties of the external auditor by the Bureau Financial control, which is a regulator of the profession.  

Abstract: The research aims to determine the effect of management information systems (MIS) in promoting organizational innovation. A sample from the Nineveh Health Department was selected to achieve this goal by focusing on a problem statement that questions (the extent of the importance and effect of management information systems on promoting organizational innovation in the organization). The research aimed to test the effect of management information systems through its three dimensions, namely Human resources, hardware, and software on promoting organizational innovation. There is a good level of utilization of MIS in the researched organization, and this is due to the dimensions of MIS used by the researched organization. The research concluded with a set of recommendations, the most important is investing in the relationship between MIS and organizational innovation that serves the reality of the organization in an actual and vital way, as well as increasing the adoption of the latest advanced technologies to enhance the speed of business completion, which leads to the development of work and the use of the system permanently. The research also recommends paying attention to research and development, providing sufficient financial allocation, and seeking the assistance of the experts in the department in order to reach organizational innovation.

Abstract:       Developments in the environment of modern manufacturing systems have led to tremendous changes in the quality of activities, their methods of performance, cost structures, and methods of control over them. Target cost technology is important in the area of the perfection of administrative and monitory decisions. In addition to measuring the cost of the product including the targeted one that seeks perfect use of production factors and keeping its quality, which is reflected in an increase in the market share, due to its interest in the internal and external environments and the effects that prevail on the costs and prices of products and services, which makes the economic unit capable of facing strong competition and staying in the market. This competition requires continuous development and improvement and reducing costs without compromising quality while setting an appropriate price for the customer and this leads to achieving customer satisfaction and achieving competitive priorities. Therefore, developed procedures should be followed to support product design to achieve production quality and reduce costs, which is reflected in increasing market share and achieving targeted profits in light of the prevailing competitive environment? Accordingly, the research aims to show that target costing as a cost and administrative tool works to reduce costs in supporting product design and provides appropriate and appropriate information that serves both the internal and external environments in terms of (cost, quality, delivery, flexibility, service, and creativity). To achieve the goal of the research, the descriptive and analytical approach was adopted through the use of information from the Badush Cement Factory Expansion in the Nineveh Governorate. The research reached many conclusions. The most important is that the target cost is one of the technologies of cost management that uses scientific principles and technologies to determine and minimize the cost and minimizing the cost of storage so that it can be used in the manufacture of a new product.

Abstract: Information technology and entrepreneurship have gained great importance all over the world. To improve the strategic performance of the organization by influencing the methods of business implementation, and creating new business models and opportunities. This study aims to identify the impact of the application of information technology in achieving entrepreneurship in private banks in Nineveh Governorate, as the research problem was the extent of the role of information technology in achieving leadership in private banks in Nineveh. The study adopted the descriptive analytical approach to implement it, and by using a paper questionnaire as a tool for collecting data and information from employees of private banks in Nineveh from a sample that consisted of (72) respondents. The data was analyzed using the (Spss v25) program and several statistical methods were used to test the research hypotheses. The research reached a set of conclusions showing that banks have benefited to some extent from the components of information technology in achieving leadership in them and that there is a positive relationship for each component of information technology with leadership, and banks were able to benefit from information technology in each of its components in making changes to influence the achievement of leadership in varying proportions.