Abstract: AbstractThe current research seeks to identify the effect of the sensory brand as an independent variable across its dimensions (vision, touch, hearing, smell, taste) on the customer experience as a dependent variable across its dimensions (Interaction with service, emotional experience, social experience, product experience, physical environment) in fast food restaurants in the middle Euphrates region, and the research problem was the possibility of explaining the relationship between the sensory brand and the customer experience, the research sample included (537) customers of fast food restaurants, and the descriptive analytical approach was adopted in the research, and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient) and to test the scale was employed ( alpha Cronbach, factor analysis). The results were reached using a statistical program such as (spss.v.24) and a program (Amos.v.24) to analyze data to reach conclusions, the most prominent of which was the existence of a correlation and impact relationship between the sensory brand and the customer experience and based on the conclusions reached.

Abstract: The current study aims at identifying the Mediating role of organizational identity in enhancing the impact of Entrepreneurial Team Characteristics, their dimensions (team knowledge, team positions, team diversity) on team cooperation. Three main hypotheses have been developed, including a number of subhypotheses to test the level of impact among research variables. The researcher adopted the cognitive interaction and descriptive analytical approach to the presentation, analysis and interpretation of research information The study was applied to the administrative Entrepreneurial in universities and civil colleges operating in central and southern Iraq, and the research community reached 587 leaders. The research used special statistical packages in the program (SPSS.V.27) and the program (Amos.V.26), results of natural distribution were extracted, the modeling of the structural equation, the stability factor, the arithmetic means, and the standard deviations. Relative importance, correlation matrix, and regression factor, The results of the study showed a correlation and impact between the leadership characteristics of the senior management team, the team's cooperation, and the organizational identity, and that the sense of engagement and attraction of senior leadership towards their colleges and universities would increase the level of influence of the leadership characteristics in cooperation of senior management teams in those colleges or civil universities.

Abstract: Abstract The current study aimed to shed light on the possibility of using mystery shopping to provoke purchasing behavior by mediating customer engagement for a sample of customers and persuasive representatives of mobile phone companies and stores in the Middle Euphrates region, consisting of (115) customers and (115) persuasive representatives. The mystery shopping variable includes seven main dimensions (request for information, customer experience, meetings and customer welcome, presentation, customer follow-up activity, customer data protection, and identification of customer needs), while the purchasing behavior variable includes five main dimensions (product feature, brand name). brand, social impact, demand, and price), while the customer engagement variableincluded five dimensions (excitement, interest, absorption, interaction, and identity). For the purpose of achieving the goal of the study, a questionnaire was adopted to collect data related to the study variables, and then analyzed them by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple coefficient and regression coefficient). The statistical program (SPSS.V.25) and the program (Amos.V.25.) were used to analyze the data, and a set of conclusions were reached, the most prominent of which was the existence of a correlation and effect between the study variables (mystery shopping, customer purchasing behavior, purchasing behavior, and participation in the study). which were reached, and a set of recommendations were presented, the most important of which were ()

Abstract: The current study aim for evaluation the effect of lean supply chain on the performance Analysis Study At Al Ittihad Food Industries Company of Babylon, the study date adopted the descriptical analysis. The sample were 300 persons consist of the staff of Al Ittihad Food Industries Company in Babylon province who has knowledge and skills in their field of work, where their responses were recorded on a set of test items distributed to them in a questionnaire prepared by the researcher to identify the interest and availability of the lean supply chain dimensions in the company in question and the performance indicators of a chain Fit in. The results of the statistical analysis of the data werepositive effect of the supply of lean Supply chain dimensions on Supply Chain Performance and it was a direct impact on improving the performance of the processing chain of company. The development of the industry should be carried out by increasing attention to the dimensions of Lean Supply Chain and included the efficient treatment of waste, dissemination of and the design of marketing mix for lean products according to market requirements.

Abstract: AbstractThe current study aimed to shed light on the impact of continuous improvement in enhancing the quality of cybersecurity by mediating customer orientation, as continuous improvement indicates that it is an organized process at the organization level that aims to eliminate all types of waste in all processes or systems. It includes four dimensions (plan, do, check, and correct), while the quality of cyber security can be expressed as a set of activities, practices and tools that can be used to protect the cyber environment from unauthorized (illegal) access and/or use of information. It includes seven dimensions (knowledge of system security, electronic attacks, access to the system, weaknesses, potential damage, timely detection of the attack, and the restoration of the system after penetration), while the orientation towards the customer is defined as the vision and objectives of the organization or the sum of the values and beliefs that it adopts. An organization that puts the customer among its priorities. It includes two dimensions (need and pleasure), and the current study focused on the internal customer. For this purpose, the questionnaire was adopted as a basic measuring tool for collecting data from the sample under study, which amounted to (150) questionnaires distributed to (150) members of the Cyber Security Department in the Iraqi National Security Service, and the percentage of questionnaires valid for analysis was (141) questionnaires. A set of ready-made computer programs (SPSS vr.24 and AMOS vr.24) were employed to test the main and sub-study hypotheses. The study reached a set of conclusions, the most prominent of which was the existence of a direct and indirect correlation and impact between the study variables (continuous improvement, quality of cybersecurity, and orientation towards customer), and that continuous improvement processes are an essential factor in modern and successful organizations. Thus, continuous improvement processes have an important role in the National Security Agency / Cyber Security Department.

Abstract: The aim of study is to determine level of application of plant researched for dimensions of green supply chain (green purchase, green design, green manufacturing, green distribution, green marketing). The study problem focused on asking many questions, most important of which is (what effect dimensions of management of green supply chain have on client's immersion in intermediary of distinguished performance) among a sample of clients and workers in General Company for Rubber Industries. The study also adopted analytical descriptive method, according to which study sample was selected from workers in research factory, and double resolution was used to collect initial data from 165 individuals working in research factory and 165 clients. Using statistical methods, the data was analyzed and processed to reach opinions of individuals researching toward resolution paragraphs, and a set of statistical methods were used to analyze results of research, most prominent of which were: (Iterations, relative importance, arithmetic circles, standard deviations, predictive operative analysis, alphakronbach coefficient, and alpha-kronbach. The study found a series of findings, most notably a direct moral correlation between management of green supply chain and client's immersion, and a direct moral and direct impact of management of green supply chain on client's immersion in intermediate performance. In conclusion, the study recommends that greater attention should be paid to positive role of green supply chain management in achieving excellence in green procurement, given great advantages it brings, particularly its role in achieving outstanding performance.

Abstract: This study aims at demonstrating the impact of agile leadership on high Involvement through the opinions of a sample of the teachers in the Iraqi universities and civil colleges in the central Euphrates governorates. Accordingly, the current study model consists of two aspects, the first of which represents the agile leadership variable and its dimensions (modesty, calm, wisdom, patience, objectivity, and Trust). The second is the dependent variable, which is high-involvement (participation in decisionmaking, information sharing, reward-based performance, training). The study data were collected from (20) (university and civil college in the central Euphrates governorates) through the measurement tool (resolution) and according to the prepared and air-conditioned standards, the number of resolutions distributed (445) while the number of resolutions retrieved (397) (375) is valid for statistical analysis and (22) Invalid resolution for Statistical Analysis . By using statistical methods, factor Analysis, descriptive statistical analysis, structured equation modeling, using statistical programs such as 24.AMOS (SPSS v 24.V), and Table and Data Wizard (Excel). The results found that agile leadership has a positive effect on high Involvement. This supports the statistical formulation of the study's hypotheses, and the current study recommends that universities and non-governmental colleges should strengthen their interest in agile leadership, which makes a significant positive contribution to high Involvement, which provides an in-depth study of how agile leadership affects high Involvement.

Abstract: The purpose of the current research is to know the impact of spiritual leadership on organizational justice through the opinions of a sample of the teachers in the universities and civil faculties of the central Euphrates governorates (Karbala, Babylon, Najaf, Samawah and Diwaniyah). The study data were collected from (20) universities and civil faculty from the central Euphrates governorates through the resolution model, and the distribution of the resolution form among a sample of the department heads and the two studies reached the number of forms retrieved (389). The researcher's findings are based on some statistical programs such as SPSS VR. 24) and program (AMOS VR. 24) and the Table Wizard (Excel) program. In addition, the researcher applied the System of structural Equations (SEM) method by using his authoritative factorial analysis to determine the extent to which the paragraphs developed were shared in the interpretation of their points. The findings of this study found that spiritual leadership had a positive impact on organizational justice. The current study therefore recommends that spiritual leadership should be given attention because it plays a role in promoting career stability through organizational equity.

Abstract: AbstractThe current research seeks to determine the role of innovation ingenuity as an independent variable across its dimensions (exploratory creativity, exploitative creativity) in the sustainable competitive advantage with its dimensions (quality, flexible products for service, delivery, flexible volume, cost, environment) for a sample of (72) administrative leaders at the University of Al-Qadisiyah research community and for the purpose of achieving the goal of the research, a questionnaire was adopted to collect data related to the research variables, and the results were reached using the statistical program such as (SPSS.V.25) and the (Amos.V.25) program to analyze the data to reach conclusions, the most prominent of which was the existence of a relationship Correlation and influence between innovation prowess and sustainable competitive advantage based on the conclusions reached, and a set of recommendations were presented.

Abstract: AbstractThe indicators of financial recovery for the selected banks from the Iraqi Stock Exchange have a major role in saving the financing structure from financial crises. Many financial indicators were used and the results were extracted in measuring the financial recovery and enhancing it through indicators, interpretation and analysis to contribute significantly in determining the relationship between the variables of the selected banks and access To explanatory results to ward off financial risks and prepare to achieve financial recovery by basing the financing structure.Because financial recovery in commercial banks is linked to the strategic goals of profitability, liquidity and security, a set of indicators have been adopted to achieve these goals to judge the financial recovery.The financial data published in the annual reports of the Iraqi Stock Exchange and the annual financial reports of the banks for the time period (2008-2017) was relied upon. In order to process the data, many financial indicators and statistical methods were used, and the results were extracted using the statistical program (spss-V26) and the Excel 2016 program).And he concluded that the Middle East Bank is the highest-indicator of all the sample banks in terms of the rate of return on assets as it reached (2.086) and with a standard deviation of (5.715). the other.It became clear that Cihan Bank for Investment and Finance is the bank with the highest index of all sample banks in terms of indicators of return on deposits, suitability of capital to total loans and advances, and suitability of capital to total deposits, which amounted to (1.869) and with a standard deviation of (1.318). Which is superior to other banks.The research reached a set of conclusions, the most important of which are the varying correlations between the indicators of the financing structure and the financial recovery of the banks in the study sample. And that the various risks that banks are exposed to would affect the financing structure and make it difficult to achieve financial recovery. The study also recommended that Iraqi commercial banks should Relying on the indicators of the financing structure to know its financing performance as well as the ratios of each source of financing in it

Abstract: The current research seeks to identify the role of knowledge management infrastructure as an independent variable across its dimensions (technological, cultural and structural infrastructure) in the planning of the strategic information system as a dependent variable, for Zain Iraq Telecom Company. The company, and for the purpose of achieving the goal of the research, the questionnaire was adopted in collecting data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached To the results using the statistical program such as (SPSS.V.24) and the program (Amos.V.24) to analyze the data to reach conclusions, the most prominent of which was the existence of a correlation and impact relationship between the knowledge management infrastructure and strategic information system planning.

Abstract: This study was conducted on a sample of commercial banks in Iraq that were selected according to several bases, which are six private commercial banks, and to identify the activity of commercial banks in Iraq by accessing and approaching the strengths andweaknesses of their performance and identifying their competitiveness. The research aims mainly to assess financial performance. For the Iraqi private commercial banks using a number of financial ratios that include under each indicator of competitiveness, and the importance of the research to focus on one of the important topics, which is the analysis of the competitiveness of a sample of Iraqi commercial banks in achieving the returns and risks associated with their current and future activities. Standing on the actual actual financial performance of commercial banks, the study relied on the deductive approach on the theoretical side with the use of the quantitative method to analyze data and reach results. The results of the research reached to attract the largest number of customers to increase the level of competitiveness, which is reflected in motivating banks to provide innovative banking services at competitive prices, as well as for competitiveness an effective role in developing banking performance and strengthening the financial centers of commercial banks and increasing the intensity of competition between commercial banks. The research sample through financial analysis through The financial indicators (the profitability index, the asset growth index) that were applied in this research.

Abstract: With the aim of reaching a future vision related to the possibility of implementing value-added tax in the country, which would work to increase tax revenues, which ultimately increase the state’s public revenues and address deficits that occur in the annual general budget law. The research worked and through its reliance on financial tools to set the right base and what would achieve its basic objectives. These tools revolve around addressing administrative, technical or legislative obstacles and how to find a way out of them to provide an appropriate ground for the application of this type of tax. The research came out with a set of conclusions, the most important of which are, the indirect taxes were effectively based on customs taxes during the research period because of the ease of collecting them in relation to other indirect taxes. And the application of this tax in the country faces a number of technical problems, namely the problems related to taxpayers, laws and legislation, and the damages resulting from imposing a direct value tax on sales. A set of recommendations and conclusions were drawn up

Abstract: AbstractThe current research seeks to analyze indicators of financial Soundness, Represented by (capital adequacy, asset quality, profitability index, sound management, bank liquidity, interest rate risk),and in order to achieve the goal of the research, the Iraqi Stock Exchange was chosen as an applied field represented by private banks, and the research sample included (10) private banks and on the basis of a time series of (10) years, and the results were reached using the program Statistician such as (SPSS.V.25) to analyze the data to reach conclusions, the most prominent of which was the low needs of the banks of the study sample for funds, due to the fact that most banks retain excess cash liquidity, due to the banks adopting a conservative investment policy, due to the political, economic and security conditions of the country, as they maintain high cash liquidity inside the banks.

Abstract: ffiliation:University of Al-Qadisiyah Email: [email protected] Corresponding Author: Mohammed M.H. Al-ArdhyABSTRACT: The Present research aims to shed light on the Effect of quality deployment matrix technology on The quality customer relationship for a sample of board members and workers in the Quality Department, the Production Department, and the Marketing Department in the Rubber Industries Company / Diwaniyah Tire Factory in the city of Diwaniyah. whose strength reached (100) factors were returned (93) for use and analysis, which resulted in a response rate (93%). Thus, the research problem was formulated in (Is there a correlation and impact relationship between the quality deployment matrix technology and the quality of customer relations)The technology variable of the quality deployment matrix includes four main dimensions: product planning, part deployment, process planning and production planning. As for the quality customer relationship variable, it includes Three main dimensions are trust, satisfaction and commitment. The research adopted the questionnaire as a basic measurement tool for data collection that was employed to test the main and subsidiary hypotheses of the study by using a number of statistical methods, most notably (Pearson's simple correlation coefficient,regression analysis, and path analysis, SPSS vr 20 ) The results showed a correlation correlation and effectbetween relationship quality deployment matrix and quality customer relationship. The study reached a set of conclusions, and recommendations the most prominent of which was the results of the research showing a slight decrease in the factory’s tendency to use environmentally friendly machines and machines, and this indicates a decrease or lack of orientation to social responsibility in preserving environmental pollution, so it requires the factory management to abide by social responsibility, Legal, and ethical requirements are imposed on all organizations to preserve the environment because it is the property of all. The research recommends that in order to obtain the full potential of quality deployment matrix Technique It is necessary that the management of the factory, the research community, possess sufficient awareness of its role in protecting the environment, and not harm it, and that it have effective programs to achieve sustainable production and the benefits that accrue to the factory and the environment, based on its legal and moral responsibility.

Abstract: The aim of this study is to investigate of customer-brand identification on brand fidelity of (brand evangelism, sacrifice for brand) through the mediating role of brand love (brand passion, brand intimacy, brand commitment) for some brands of smartphones, as the sample study consisted of (296) customers, The problem of the study was therefore formulated with regard to the relationship between the variables involved in the study, which, consequently, defined the objectives of the study, which were represented in the hypodic scheme. The formulation of the special hypotheses measured in the statistical package to model structural equations in the least squares method (AMOS.V.25) and to analyze what the study administration has provided, a set of statistical methods were used, such as the deterministic factor analysis, the alpha-chrombach coefficient, the determinant (R2), and the normal distribution of data. The results of the study showed a clear and important perception of the relationship between customerbrand identification, brand fidelity, brand love, and perhaps the most important findings of the study are reflected in the existence of a positive statistically significant correlation and impact between customerbrand identification and brand fidelity. Brand love, and customer intimacy with their brand means a repeat purchase and a pride in keeping with it despite other brands.

Abstract: The aim of this study is to Investigation of brand Characteristics that cause brand addiction (authenticity of brand, self-expressed brand, and innovation of brand) and their impact on the sacrifice for the brand, And a sample of customers of some smart phone brands in Iraq was selected, amounting to (268) customers, The study methodology depends on the identification of a major problem that has been clarified through several questions that revolve around an important question, Can the properties that cause the addiction of the brand and their effect on the sacrifice of the brand be employed, so the current study relied on a questionnaire tool in order to measure the availability of the properties that cause the addiction of the brand? The results of the normal distribution, the modeling of the structural equation, the internal stability and truthfulness factor, the arithmetic means, the standard deviations, the relative importance, and the correlation matrix were extracted. The regression coefficient, as the study results showed a direct and indirect correlation and effect of the properties causing the addiction of the brand in the sacrifice for the brand.

Abstract: Purpose: The current research aims to test the realation and effect relation of toxic leadership (through its five dimensions: abusive supervision, authoritarian leadership, narcissism, self-promotion and unpredictability) and workplace incivility (through its four dimensions: hostility, invasion of privacy, gossip, and withdrawal behavior), for sampled members of the teaching staff in the private schools in Al-Qadisiya Governorate.Design/Methodology: 813 questionnaires were handed out to the research sample of the teaching and educational staff members in the private schools of the Al-Qadisiya Governorate. The study used a number of statistical methods like the simple realation coefficient (Pearson), factor analysis, methods of descriptive statistical analysis and structural equation modeling (SEM), as well as statistical programs such as AMOS.V.23 and SPSS.V.25.Research findings and recommendations: The results proved the validity of the hypotheses and reached a set of conclusions, the most important of which was the importance of replacing toxic and disappointing leaders and adopting modern leadership that works to spread the spirit of cooperation among individuals. Some recommendations were put, the most important of which was the relevance of replacing disappointing toxic leaders and working to adopt modern leadership patterns that work to spread the spirit of cooperation among individuals, and allow them to participate in decision-making, which helps create an healthy work environment in the sampled schools.

Abstract: Abstract The research aims to clarify the importance of adopting International Accounting Standard No. (12) as a tool for measurement and accounting disclosure of income taxes in the financial Stements, and to show the role of this in improving the quality of financial reporting with regard to future cash flows and the quality of receivables, as well as helping to rationalize investors' decisions. The research was applied in a sample of banks listed in the Iraq Stock Exchange, a questionnaire was designed in line with the objectives of the research, and in order to test the research hypotheses, a questionnaire was designed and distributed to the individuals working in the research sample. A set of appropriate statistical methods were used to test the hypotheses. The research reached a set of conclusions, the most important of which was that criterion (12) can help improve the quality of financial reporting and help rationalize investors' decisions.

Abstract: AbstractThe research aims to clarify the basic foundations of the unified accounting system applied in the resheed and rafidain banks in maysan ,in addition to clarifying the basic foundations of international financial reporting standards, because the progress of countries and the welfare of peoples is closely related to the extent of the development of the financial and banking sector and the form of the financial and monetary policy followed in this country, and the disparity that occurs between the Iraqi banking system and international banking systems in measurement and disclosure and the need for advanced accounting treatments compatible with the requirements of international financial reporting standards .The research aims to shed light on the unified accounting system currently used in Iraqi banks, and the extent to which it can be developed to comply with the requirements of international financial reporting standards. Statistically contained, as it was concluded that the unified accounting system currently applied in banks should be reformulated in line with the relevant international financial reporting standards to enable its users to take decisions based on unified standards .

Abstract: Abstract The research aims to show the importance of preparing the list of cash flows according to the sound accounting bases in companies, as well as to know the compatibility of the list of cash flows with financial performance indicators, i.e. the researcher relied on the descriptive approach in the theoretical aspect and an analytical study of al-Kindi for years (2020,2019,2018), and the researcher reached a set of conclusions: the most important of which is that the use of indicators of the list of cash flows indicates the possibility of enhancing the results of the analysis i.e. the results of the financial analysis of liquidity indicators and profitability of the income list and financial center integrated with the integration of the financial list indicators Liquidity indicators and profitability quality of the list of cash flows for each of the research sample companies. In the light of the findings of the research, a number of recommendations have been made, the most important of which are: companies need to train their employees to prepare a list of cash flows because they play an important role in determining the company's performance and profitability, providing a good basis for comparing its performance with that of other companies in the same sector, and comparing its financial performance on a consecutive basis.

Abstract: r Abstract This study aims at the important role of the auditor in auditing and improving the quality of the financial statements because it is a key tool in making decisions by the beneficiaries of them, which has a relationship with the quality of the financial reports issued by the auditor, the responsibility that falls on him, and the analytical procedures used to evaluate the internal control system For the institution, and this research came with the most important conclusions, the auditor’s efficiency in auditing helps in improving the quality of the financial statements, through the recommendations made by the research, by taking professional care and adopting objectivity, independence and integrity in performing his profession and taking all necessary analytical .procedures to assess and reduce material deviations

Abstract: Abstract This research aims to demonstrate the role of implementing program and performance budgeting in providing an opportunity to assess the economic and social returns that programs and activities achieve at the national level, as well as the advantages that come from applying program and performance budgets in achieving the best use of state resources, rationalizing government spending and reducing program costs. activities and reducing the burdens on citizens by reducing tax rates, and the researcher reached several conclusions from them, that the goal of applying the program and performance budget is to increase the effectiveness of planning because it introduces or integrates the planning aspect in the budget process and therefore it requires: Defining and formulating the objectives of each administrative unit in the form of programs The activities and translation of these activities and programs and then allocating the necessary funds and funds on the basis of the estimated costs of the works or activities in the form of units of performance or achievement expressed in quantitative or qualitative terms. Administrative. As the decision-making process requires defining the goals that should be achieved, as it builds The administrative decision is based on a specific and specific goal of the economic unit, such as maximizing profits, maximizing the social return, the productive mix, and the lack of stability of the objectives of economic units as they differ from one economic unit to another.

Abstract: The research aims at a statement of the impact of the measures of the quality of accounting Earning in predicting financial stimulation, and dealing with a sample consisting of (5) bank Of the banks listed in the Iraqi market for securities for the financial period (2015) and to( 2020), The independent variable was measured by the prediction of the financial distress through a model,( Z-Sherrod- 1987) In agreement with a study (Morshedi, 2018), )The dependent variable was measure quality of accounting earning was measured through the continuity of accounting Earning model with an agreement with a study, (Boonlert et al.,2006) The research results indicated an indiscriminate effect of the moral Statistically significant for Financial distress prediction in the quality and continuity of accounting Earning.

Abstract: AbstractThe research aims to apply the value analysis technique in one of the factories of the General Company for Rubber Industries / which is Al-Diwaniyah Tire Factory, as it is one of the most important strategic cost management techniques in the field of cost and management accounting, and to achieve the objectives of the research, the researcher relied on the data of the Al-Diwaniyah tire factory through personal interviews with the factory employees. For the purpose of applying the value analysis technique, the research concluded that eliminating waste and loss in all production processes, as well as processes that do not add value for the purpose of improving the quality of products. After analyzing the research results, the most important results reached by the researcher were that the technique of Value analysis can help economic units achieve competitive advantage through their ability to reduce Costs, improve quality, reduce time, and provide sufficient flexibility in responding to customer needs. The most important recommendations were Emphasis on the importance of the factory’s adoption of the value analysis technique through the formation of a multi-tasking team that has the ability to develop the appropriate plan to perform the activities of the laboratory research sample through the assistance of experts and consultants in the field of design and manufacturing for the purpose of preparing the readiness to work with this technology in the laboratory and contribute to finding solutions to recurring problems related to higher production costs.

Abstract: The research aims to identify Islamic banks and the Islamic accounting standard issued by (AAOIFI renting and its impact on financial statements this theoretical aspect of research but the practical aspect is based on the main hypothesis that states (there is a statistically significant effect of the application of the Islamic accounting standard (32) on the quality of financial statements in Islamic banks) The research reached a set of conclusions, the most important of which is that what the rental standard has done in the tenant's books in establishing the "right to use the existing" is a capitalization for the benefit owned by the tenant, which has used the term fire along with this existing one and presented it separately in the financial statements, but the most important recommendations as a result of the amendments to the rental standard should be applied by Islamic financial institutions/banks to respond to the application of the requirements of the standard.

Abstract: ExtractedThis research seeks to highlight the technique of limitation theory (TOC) as one of the modern tools in the field of cost and administrative accounting that has emerged within a highly competitive environment, and this technology focuses on maximizing profitability through the need for efficient use of resources controlling the flow of production and then the total productivity of the economic unit, and by applying the economic unit of the technology of theory of restrictions can achieve its most important objectives, which are to reduce costs and improve the quality of the product , Reducing product costs is one of the most important means used by economic units to cope with the situation of intense competition and to keep pace with changes in the business environment, we find that this research aims to reduce costs by identifying the constraints and constraints that are distributed between the sections and production lines and helping to address these constraints and control resources and production lines that suffer from suffocation and increase production capacity and thereby increase profits and enhance competitive advantage, and the importance of research stems from the study of the application of one of the tools of Modern management accounting, which is a technique of limitation theory and its use in the allocation of costs in order to reach a better allocation of these costs .

Abstract: The Research aims to use the CAMELS model to evaluate banking performance in order to determine the financial position of the banks and evaluate them in order to serve the process of controlling financial performance, through an applied study of a sample of Iraqi banks listed in the Iraqi Stock Exchange represented by a bank The Al kheleg Bank, Sumer Bank, Baghdad Bank, Al Tejaree Bank and Al-Mansour Bank. The financial data published during the period (2015-2020) was used for each of the research sample banks and the application of the CAMELS system on these data. The results of applying this system during the study period indicated that the Al kheleg Bank obtained a classification degree (Second) According to the composite evaluation of the CAMELS system, which means that the performance of banks is good in most respects and their ability to face challenges, and that a bank obtains Sumer and Commercial Bank receive the (third) rating of satisfactory, which means that there are major weaknesses in the six elements included in the banking evaluation system and requires some measures that will improve financial performance, and the obtaining of the Bank of Baghdad and Al-Mansour Bank for the (fourth) rating suffers from major problems to the extent aqThere are high risks causing failure, and the bank may need continuous supervision. As for the most important recommendations, work on developing mechanisms for applying the components of the CAMELS assessment system by the administrative authorities in a way that contributes to laying the correct and accurate foundations for any banking assessment process.

Abstract: Abstract Investment projects are one of the important means through which services can be provided to society in various sectors. The study problem was that the audit process for investment projects always focused on investment rules and laws without taking into account all the administrative and technical aspects of the audit process, and the methods of auditing the implementation of investment projects Ineffective, and the study chose that the quality of audit leads to improving the efficiency and effectiveness of the implementation of investment projects, and that there is an effect between auditing administrative procedures and the efficiency of implementing investment projects, and the study aimed to show the importance of audit quality and its impact on the implementation of investment projects, as the study relied on the analytical method of data Wasit Investment Authority and the Federal Financial Supervisory Office reports that pertain to the Authority’s activities for the year2017

Abstract: AbstractThe current research aims to identify impact the business risks on quality of the audit profession, which was achieved under the work of the auditor. This research attempts to find mechanisms and methods of work that help create an appropriate work environment and climate, in addition to raising the level of performance for the proper functioning of the auditor's work and increasing the tax revenue. The research was empirical in companies listed in the Iraq Stock Exchange; It correspond with the objectives and hypotheses of the research. A set of appropriate statistical methods were used for this purpose. The most important conclusion was strategies for measuring and controlling business risks can help improve audit quality and increase tax revenue in the Iraqi business environment.

Abstract: The extract:The research aims to study the cognitive pillars of the reference comparison technology of the dimensions of the balanced signs card and the statement of its role in measuring the strategic performance of the service units, and working to address the weaknesses in performance and enhance the strengths in it, in a way that is compatible with modern environmental requirements. The research was applied in the Misan and Basra passports, and a questionnaire form was designed to consistent with the research objectives, and for the testing of the research hypotheses, a questionnaire was designed and distributed to individuals working in the research sample, and a set of statistical methods appropriate to test the hypotheses were used. The research reached a group of conclusions, the most important of which was that the external reference comparison of the dimensional of the balanced signs card helps in diagnosing the strengths and weaknesses of performance, then taking the necessary measures to improve the strategic performance of the service units.Abstract :-The research aims to study the knowledge bases of the benchmarking the dimensions of the balanced scorecard and to indicate its role in measuring the strategic performance of service units, and to work on addressing weaknesses in performance and enhancing its strengths, in a manner that is compatible with modern environmental requirements. The research was applied in the Maysan and Basra passport offices, and a questionnaire was designed in line 445with the objectives of the research, and in order to test the research hypotheses, a questionnaire was designed and distributed to the individuals working in the research sample, and a set of appropriate statistical methods were used to test the hypotheses. The research reached a set of conclusions, the most important of which was that the external reference comparison of the dimensions of the BSC helps in diagnosing strengths and weaknesses in performance, and then taking the necessary measures to improve the strategic performance of service units.

Abstract: Abstract The technique of attribute Based costing (ABCII) is a modern entrance for managing the contemporary economic unities, it achieve a positive role for economic unities via focused on customer and for orientation a market , as the use of (ABCII) technology It helps the economic unit to know the requirements and desires of customers and work to meet them and satisfy their needs. Staying in the market depends to a large extent on efficiency and effectiveness and gaining the satisfaction and acceptance of customers to maintain the continuity of the economic unit in light of the intensity of competition between different in the business environment.

Abstract: This research aims to show the impact of the company's value on the market value of shares of commercial banks listed in the Iraq Stock Exchange. Where the research problem focused on showing the extent of the relationship between the value of the company and the market value of the shares, and whether there is a statistical effect between the two variables. Where this relationship was examined through the research sample represented by (5) commercial banks for the period from 2015 - 2020 and the results showed that there is a positive and significantinfluence relationship of the company's value on the market value of shares for those banks the research sample. Where it was concluded that the studied model between the two variables is closely compatible with the phenomenon under study, and the researcher has concluded that the value of the company has a positive effect in increasing the market value of the shares. 85.3%) and the highest impact was on the Gulf Commercial Bank, and the researcher recommends expanding academic research on the value of the company and the extent of the impact on the market value, or adding or deleting a variable due to the lack of studies on the subject of the research.

Abstract: Abstract The research aims to study and diagnose the accounting conservatism practices in the banks listed in the Iraqi market for financial instruments by using the modified receivables model and then urging the economic units to choose conservative practices that suit the business environment in which these units operate in order to help provide honest, clear, easy to understand and amenable information. For comparison and fairly for all parties to the economic unit, and the research was applied in a sample of Iraqi banks for the period (2016-2020). Through the use of the modified receivables model for the most beautiful measure of the level of accounting conservatism and the statement of the role of the international financial reporting standards on the accounting conservatism, and purely reached a set of conclusions, the most important of which was that there is a possibility to use the modified receivables model in measuring the level of accounting conservatism in the research sample bank, as well as these practices It can help in rationalizing the administrative decisions of this bank.

Abstract: SummaryThe research aims to define the external auditor's responsibility for social auditing, as well as to defining the ideas, techniques, and indicators that underpin audits, as well as shedding light on the laws and legislation that control social areas and the outside auditor's responsibilities for them.The researchers employed descriptive technical data analysis to investigate the impact of the external auditor's function on the group audit. The amount of work required rose as a result of this inspection. The researchers came to a number of results, the most important of which is the necessity to establish the groundwork and expose the performance outcomes needed to assess the efficiency of social welfare programs for product lines, as well as the need to integrate the findings.To determine the degree and scope of their social contribution, financial reports should include social performance. The relevance of exposing performance outcomes and lay the foundations for assessing the efficacy of social welfare programs and the internal integration of business units, as well as the need to include performance outcomes in financial statements, is one of the most important research ideas. The researcher proposed that external commitment to professional conduct norms be developed in order to ensure that they perform audit audit cadres by incorporating them in training courses and ensuring that they complete their tasks as required - and that an international standard be issued or a declaration of the external auditor's role in auditing areas or social activities, which comprises the intellectual and practical framework for external audit.

Abstract: Abstract The aim of the research is to know the role of applying international audit standards in the local environment and to work to issue local audit guides that comply with international standards by the Council of Accounting and Supervisory Standards in Iraq to raise the level of professional performance of auditors , The problem we are trying to answer is is is there a compatibility between local audit evidence and international audit standards, which relate to the identification of a set of ethical and professional controls that leads to the preparation of a highly efficient audit report? Does local audit evidence help raise the level of professional performance of auditors? , Through the course of the research, a sample analytical study of the auditors' reports of Ishtar Hotels Company for the years (2017, 2018, 2019) was conducted to find out the compliance with international audit standards and local audit evidence to raise the level of professional performance , The research reached a set of results, the most important of which is the existence of a partial consensus between local audit evidence and international audit standards where consensus was made on (7) criteria out of (38) international standards and indicated, the most important of which was the adaptation and amendment of laws, regulations and legislation by the concerned authorities in accordance with the international environment to achieve consensus , The need to examine the spatiality of issuing local audit evidence that is appropriate and unparalleled in the local environment and comply with international audit standards to raise the level of professional performance.

Abstract: The research seeks to study and evaluate the possibility of applying accounting standards on achievement and finding appropriate solutions to the problems that the management of industrial units suffers from high production costs and weak interest in market study and lack of government support for its products and sinking the market with imported products with specifications and competitive price, as well as adopting the traditional cost system in Calculating costs that does not provide appropriate information to rationalize administrative decisions, which called for a study and analysis to study and analyze problems and determine the necessary ways to address them by relying on the accounting technology on achievement through the application of financial and non -financial measures to the actual data of one of the General Company for Food Products, and from the most important The results reached by the research are that the accounting technology for achievement focuses on managing restrictions and bottlenecks to maximize the achievement by increasing the volume of sales and reducing both stocks and operating costs. From the information provided by the accounting technology on the achievement of what it has R in providing information that helps improve the strategic performance of the economic unit.

Abstract: The legal reserve ratio is an indirect monetary instrument communicated to the banking system by monetary authorities, and it usually affects the behavior of financial institutions, including banks, with the goal of short-term monetary management. The banking system is the primary conduit for monetary policy. The impact of the components of monetary policy instruments on the performance of commercial banks in Mena countries, particularly Iraq, is examined in this article. The threshold vector autoregression (TVAR) method and quarterly data from 2013 to 2018 were used for this. The maximum likelihood method was used to test the nonlinearity of the econometric model first. According to non-linear and regime-dependent test statistics, the influence of monetary policy and inflation on the return on assets, net profit margin, cost-to-income ratio, and output. The volume of loans granted by state and non-state banks, as well as the gross domestic product, were confirmed. The one-threshold orthogonal logarithm test was then used to accept the model. This template's threshold value was calculated using the network search method. Finally, generalized instantaneous response functions are used to investigate the effects of monetary policy and inflation.

Abstract: After 2003, a phenomena that the economic arena had not seen in a long time, connected to the migration of foreign employees, occurred on the Iraqi labor market, given the unexpected scarcity in the economic sectors, notably the service ones. The economic movement in the private and mixed sectors was almost halted; it did not see a turnout from foreign workers at the start of the phenomenon, but it has since increased, and it has become an economic weight, especially for those whose presence is of no use in terms of actual national production. The presence of these workers is necessary in order to achieve economic balance in the labor market and to qualify some numbers of unemployed to fill vacant jobs, particularly in rare professions, and for this reason, the research aims to shed light on the areas of imbalance in order to put them in the hands of Iraqi policymakers and relevant authorities to develop an economic vision that contributes to the solution of the problem.

Abstract: Certainly , Iraq depends almost entirely on the export of crude oil abroad, and therefore all financial resources come from those oil resources, in light of the neglect of the rest of the other productive sectors, and since crude oil is a commodity whose value is determined in light of changes in global supply and demand as a result of The changes that occur in the importing countries and the extent of their dependence on oil in the production of their industries or the availability of quantities of crude oil in the global markets and the changes in strategic storage in the developed countries of the world, including the United States, and then the changes in oil prices are incoming and cause oil shocks on a continuous basis and affect the Iraqi economy There have been many unexpected oil shocks that confused the Iraqi economy in its plans to achieve sustainable development in general if these shocks affected the size of the gross domestic product and the Iraqi balance of payments as well as affecting other macroeconomic variables and other effects. This research dealt with the impact of those oil shocks On education in Iraq as one of the most important indicators of sustainable development in Iraq, which will be discussed in this researc

Abstract: Abstract The fiscal policy is one of the economic policies that It has a major role in influencing economic diversification in Iraq through the use of many of its tools, whether in the field of revenues, expenditures, or public budgets. or the internal debt in the analysis to know the effects that resulted from it in the possibility of achieving economic diversification. This policy may be more urgent in developing countries ,especially the oil ones, whose economies are characterized by rentierism or unilateralism .

Abstract: AbstractThe research aims to know the impact of the money supply on the gross domestic product in Iraq for the period (2004-2020), and to clarify the basic concepts of each of the money supply and the gross domestic product with a statement of the relationship between them.Where the research reached a number of results, including: that there is a direct relationship between money supply in the broad concept M2 with the volume of GDP, and that the growth rate of money supply is greater than the growth rate of the volume of GDP in Iraq Because of the inflexibility of the production system in Iraq, the research concluded with recommendations, including the need to pay attention to the production process and encourage producers to increase GDP and achieve economic stability, the need to find a balance between the money market and the commodity market and make the money supply equal to the national product to avoid inflationary gap

Abstract: Abstract Social Expenditure is an important part of public Expenditure , especially Expenditure on social protection as a contributing factor in reducing poverty and unemployment rates, and Iraq is one of the countries that seeks to achieve sustainable development goals that require reducing unemployment rates and poverty rates, and Therefore this research came to aim to indicate the effects that Expenditure on social protection leaves on poverty and unemployment rates. The research reached a set of conclusions, the most important of which was that social Expenditure through Expenditure on social protection can contribute to providing job opportunities and reducing poverty rates, but in a limited way.

Abstract: Abstract Agricultural development in the Arab world occupies an important place in many development programs and economic and social reform. Most of the Arab countries, including the Democratic Republic of Algeria, have paid great and joint interest in this issue since the seventies and until the present century. where a group of Arab institutions were established to support agricultural development and enhance food security for the country. The Arab has a large livestock wealth that needs development and more attention. The large fluctuations in food prices have played an important role in rising in the value of food imports during recent years, i.e. from 2019 until now, due to the spread of the virus (COVID-19), which negatively affected Food security for a large number of countries importing agricultural materials. The weakness of agricultural production compared to the demand resulting from population growth in the Arab world leads to resorting to imports to meet the food needs of the population, as agricultural exports constitute only a small percentage of total exports. In order to understand the reasons for the inability of the Arab countries to achieve sustainable agricultural development that helps achieve food security, this research deals with a review of the theoretical concept of sustainable agricultural development and food security by presenting and analyzing the role of some indicators of sustainable agricultural development on some of the food security indicators of the Democratic Republic of Algeria. Highlighting the conclusions and recommendations in the development of the sustainable agricultural sector in order to achieve food security in Algeria, where the most important finding of the researchers is that the Democratic Republic of Algeria has followed a number of successful methods in preserving the soil, environment and water resources, regulating pastures, protecting forests and combating desertification. Researchers, and in general for all Arab countries through this research, the need to follow modern methods in terms of preserving the soil, environment, and water resources, as well as combating desertification and getting rid of old farming methods to achieve better agricultural production that does not deplete natural resources to obtain self-sufficiency for each country in order to achieve its food security.

Abstract: Poverty contributes to the complexity of the socio-economic complex of the Iraqi family, and the impact that this has on the issue of family planning and planning. Consequently, the total issue of human resource development at the level of Iraqi society, and what results from all this of a decrease in the mobility, effectiveness and efficiency of society. Undoubtedly, Iraq has diagnosed the problem of poverty and finds its way in this direction, and trying to develop treatments through a strategy (poverty reduction), and reached standard degrees , But the matter needs more efforts to eradicate poverty and transform into a welfare society, by spreading incomegenerating businesses that generate added value, and in many experiences of the countries around us, the immediate or temporary treatments that have contributed greatly to doubling poverty, so the weak measures that have been taken During long years, as we see its results today in the countries of the Arab region, where the development method was apparent in favor of a certain segment, leaving the rest of the segments exposed, in front of the growing economic challenges, and in general the penetration of poverty and the increase in the gap between the different segments increases the societal division, and knocks the doors of backwardness from The widest of its doors, the society can not advance part of it, as the concerted efforts of all governmental and non-governmental institutions of society, to start policies aimed at mobilizing human energies The underlying vision is to get rid of the scourge of poverty and empower those who suffer from it with mechanisms that ensure their transition to better living standards. Future options do not mean relying on the accumulations of the past, but rather continuous work from the present to the future, in addition to all of this, the issue of poverty and housing remain two things that go hand in hand, the provision of adequate housing And decent gives a great opportunity for society to push towards reducing the severity of this poverty and the severity of its impact, as the rapid population expansion and growth, and more than the growth of complexes and housing units, constitutes a large deficit and impedes attempts to reduce the severity of poverty and increase the inequality between living standards in society.

Abstract: AbstractThe fiscal policy is concerned with directing some of the objectives of the economic policy to serve the national economies in the various countries of the world, and on this basis, the fiscal policy in Iraq is concerned with influencing economic activity, which is necessary and in light of the growing importance of the public budget and the increasing deficit in it, the tendency towards financing the fiscal deficit, especially From the inside, which required a search for the components of this debt and an analysis of its components, the research section is based on two papers, the first focused on the conceptual framework of the internal public debt, while the second included an analysisof the development of the components of the internal public debt in Iraq for the period (2004-2019), and the research reached To a set of conclusions, the most important of which was the aggravation of the budget deficit, especially the planned one, and then its actual growth was met, which was reflected in the expansion of the sources of internal public debt in Iraq during the mentioned period.

Abstract: The current study aimed at the dependence of embeddedness knowledge in the treatment of strategic drift in its dimensions (weak communication, weak strategic flexibility, and deteriorating performance), as it tries to address a real problem reflected in the backfilling of strategic drift among the administrative leaderships in universities and colleges located in the center and south of the Central Euphrates through the embeddedness knowledge. The researchers randomly distributed (175) questionnaire forms, and the number of forms that are valid for analysis (153), i.e. a response rate of (87.4%), and it was analyzed using the advanced statistical program (SPSS.V.27 & AMOS.V.26), and the current study is considered a pioneer in its variables. Study summarized a set of conclusions, the most important of which is the existence of a moral influence relationship of embeddedness knowledge in strategic drift. This means that strategic drift can be addressed through the investment of embeddedness knowledge to improve the skills and experience of management leaders in order to develop and formulate appropriate strategies to address poor communication, poor strategic flexibility, and poor performance.

Abstract: Abstract In this study, The 216-page report investigates how better communication between Iraq's central bank and government has affected the country's high unemployment rate. The traditional modeling of the association between the unemployment rate and monetary policy variables represented by the money supply, as well as the Johansen model of joint integration, were used to test the study's hypothesis. Long-term correlations were identified between fiscal policy, real public expenditures, real public revenues, and unemployment. The unemployment rate cannot be influenced by short-term monetary and financial policies. Our plan calls for domestic and international investment mechanisms to be activated through better coordination of monetary and financial policies as well as increased efficiency in these areas. the aims of the two policies.

Abstract: The research aims to clarify the impact of Iraqi Islamic banks in the Iraqi stock Exchange, the Islamic banks witnessed a great development and wide spread in multiple Islamic countries and others, as a result of several factors, including: openness to the global economy, structural reforms in the financial system, liberalization of capital movement and integration This was reflected in the high growth rate of deposits, assets and profit rates for these institutions. The researchers measured the effect of the market value indicator and the trading value of Islamic banks contributing in the market to the market capitalization and trading value indicators of the Iraq Stock Exchange using the (SPSS 22) program. The researchers concluded that there is a positive impact of Islamic banks in the Iraqi stock market, as the ratio of the Islamic banks’ indices to the total indices of the Iraq Stock Exchange increased during the study period, as the ratio of the market value index of Islamic banks to the total market value of the Iraq Stock Exchange was (26.48%). And the trading value indicator was (92.95%), and these rates are for the year 2018, and they increased significantly from what they were at the beginning of the study period, which confirms the increase in the number of banks, the increase in their activity and their impact on the market. The researchers recommended facilitating the process of inclusion of Islamic banks in the Iraqi Stock Exchange and encouraging them to trade their shares in the market, which contributes to increasing their role in the Iraqi Stock Exchange .

Abstract: The research aims to construct a predictive model based on the artificial neural network to predict the stock closing price for rationalizing investment decisions. Stock prices are highly volatile, which makes it difficult to predict using traditional methods. Therefore, an applied study has been conducted for two Iraq Stock exchange-listed banks, which are Al-Mansour bank (BMNS) and Investment bank (BIBI), on the basis of daily indices for the period from (2/1/2019) to (28/2/2019). MLP neural network was used in this study to model stock prices using SPSS v26 software. The model was evaluated using a set of metrics, which are MSE, RMSE, MAPE, MAE, and R2. The results proved neural networks' accuracy in predicting stock prices, and thus their dependability in making investment decisions. The researcher recommended conducting more studies in the future.

Abstract: The aim of the research is to demonstrate the appropriateness of the capital asset pricing model (CAPM) for use in the Iraqi stock market, and whether it has an impact on the market value of stock prices, as the research sample consisted of (37) companies distributed over (6) economic sectors (banking sector, the industry sector, the hotel and tourism sector, the services sector, the insurance sector, the agricultural sector) for companies listed on the Iraq Stock Exchange for the period from (2011-2020), A set of financial and statistical methods (SPSS.V23, Eviews12, Microsoft Excel 10) were adopted to analyze data and test the validity of hypotheses, The research reached a set of conclusions, the most important of which is the existence of an inverse relationship between the capital asset pricing model (CAPM) and the market value of stock prices, which means that the higher (return and risk) the lower the market value of stock prices with it, and the research concluded with a set of recommendations, the most important of which is that companies benefit from the results And the research that showed the extent of the model’s ability to estimate the market value of stock prices, and thus its investment operations can be built in the financial market under this model, and the need for companies to seek the assistance of experts and economic and financial analysts to follow up and analyze the movements of the market value of stock prices because they are unstable in light of Iraq’s adoption of the economy rent in order to provide solutions that can help companies in the event of an economic crisis in the country.

Abstract: ــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ Abstract The study aims to analyze the relationship through which the crude oil markets interact with the financial markets, as we will track this relationship by highlighting the importance of oil revenues and how they are affected by the factors that cause their fluctuations, and to clarify the impact of this on the indicators of the Iraqi stock market, represented by (the general index For stock prices, trading volume index, number of shares index and market value index) using the annual data of oil revenues and the indicators of the Iraqi stock market to reach a realistic research and its results can be generalized. Iraq Stock Exchange (market value index, trading volume index, number of shares index), While there is no effect of oil revenues on the general index of stock prices, the study also recommended working on increasing the activity of the Iraqi stock market and diversifying its investment tools through joint cooperation with foreign financial markets.

Abstract: In this paper, a method is proposed to model the mathematical model of a factorial experiment (24) applied in a complete random design suffering from high-dimensional data to a multiple regression model using the general linear model where the matrix (X) contains (81) columns and (32) rows, The columns represent the effect of the levels of each factor and the effect of the interaction between the levels of these factors in addition to the effect of the general arithmetic mean, and the rows represent the number of experiment observations (sample size), then the selection of factors and interactions of important factors using the penalty methods (Lasso, adaptive lasso) and the proposed method on the lasso adaptive weight It was compared with the methods mentioned . A simulation study are conducted to investigate the performance of the proposed method. We employed the mean square errors, R-square, Adjusted R-square and Mean absolute deviation to select the best model and the results show that the proposed method using the lasso adaptive weight variable selection performs well.

Abstract: In fact , the global supply chains are the key element in managing to flow the goods, data, the money that related to products or services, by processing the raw materials to deliver the product to its last destination, through contributing the transition from the informal to the formal economy. Whereas we found more than half of the imports of the manufacturing industry in the world are “intermediate goods”, and more than 70% of the imports of services in the world are “intermediate services”, so , after the outbreak of the COVID-19 pandemic, the movements of goods and services between different countries , exports and imports were paralyzed, that formed a supply and demand shock and a drop in GDP, which affected and disrupted global supply chains in some countries, as well stopping production and its engines in some industries , logistics services, and made the global economy seriously injured and severe consequences affecting all societies and individuals. Where is the pandemic diffusing ? It quickly crossed borders, causing a global health crisis and a global economic shock that hit the most vulnerable. Which led to the emergence of semi-fragile supply and supply chains, which may be due to the concentration of some global industries in a particular country and the monopoly of some countries on some other industries, on basis of that (low labor costs) in developing countries, which aim to become more integrated into international production networks that contributes to global supply chains, but faces challenges in other aspects. When it comes to imported industrial media, we noted that the dominance of China, as China is really the workshop of the world, it is central to the entire global trade and production network. Manufacturing inputs from China constitute more than 3.6% In light of the problems caused by the pandemic, a discussion has already begun about the future of“supply chains”, and this future will be largely related to the future of economic globalization, given the strong relationship between the two.

Abstract: The current study aimed to identify the role of tacit knowledge represented by (cognitive, technical, and social skills) in achieving strategic success represented by (survival, adaptation, and growth) among administrators and technicians working in the sugar department, Al-Ithad Food Industries Company Ltd. In order to show the level of availability of study variables among the studied sample, (150) questionnaires were distributed to a group of administrators and technicians. Tabulating the data, it was found that there are (136) valid forms for statistical analysis, and the study sought to use a set of statistical methods to reveal the results that are related to the study variables and these statistical tools were (normal distribution, structural modeling equation, Cronbach’s alpha coefficient, arithmetic mean, standard deviation, Pearson correlation coefficient, and regression coefficients that were extracted by the (AMOS.V.25 & SPSS.V.26). Accordingly, the results of the study showed that there are a correlation and a significant effect between tacit knowledge and strategic success. The most important findings of the study require highlighting a clear interest on the part of the company to avoid conflicts with the higher authority and with the rest of the departments and not to prioritize the private interest over the public interest.

Abstract: Abstract The importance of the present paper is reflected in identifying the modern concept that is usually used in the few past years it is the concept of the concept of the knowledge management and the related operations as it has causal links that provide meaning for the concerned data. As this research seeks to know the relationship between knowledge management processes in its dimensions (knowledge acquisition, knowledge storage, knowledge transfer and knowledge application) and the lean production system that is represented by the dimensions (5S work site organization, continuous improvement, comprehensive productive maintenance and production on time JIT). Accordingly, the Ur General Company for the production of electrical and aluminum cables was chosen as a research community, and in order to achieve the purpose of the research, a hypothetical model was created for the research that clarifies the nature of the relationship between the research variables. Also, the questionnaire was designed as a main tool for data collection.The questionnaire was distributed on the sample of the study(the higher and the middle administrative in the Ur General company for Production of Cables and Aluminum. (200) questioners and (194) were collected in return. The program f (spss.v25) was used in examining the hypotheses to extract the approaches of descriptive statistics. The study had reached many conclusions among the important of them, the validity of each of the main and secondary hypotheses related to the research has been proven through the existence of a correlation and influence between the variables of the study.