Kut University College Journal for Humanitarian Science

Governance has been at the forefront in all countries of the world، both developed and developing, especially after the major collapses and institutional collapses witnessed by the world over the past two decades. This paper seeks to clarify the role of governance in improving the sustainable performance of units by meeting the requirements All categories of stakeholders. It is adopted in the preparation of research on descriptive analytical methodology by presenting the experiences of some organizations and countries in this field. The Unit's interest in its sustainable performance makes it a good citizen because it is not only for the interests of financial stakeholders but also for the interests of all other stakeholders. This is achieved through participation in charitable activities only, so that the unit becomes responsible. Social and social but must be committed to protecting the environment and effective participation in educational programs. To participate in the effort and time at all levels of the unit to improve the conditions of society in which it operates and follow the economic units of the principles of governance commensurate with the Iraqi environment or benefit from the experiences of one of the countries Whose economy is similar to the Iraqi economy will be reflected on the sustainable performance of the units positively and helps to protect the needs of current and future generations.

The most important economic sectors supporting the economic process is the banking sector, and after the major developments that took place in that sector and in various countries in the world, especially electronic banking and followed by changes in various areas of banking and banking service in new ways, but the Iraqi banking system, Advanced stages of electronic technology, which makes the banking process not correspond to the global developments reached by other countries of the world, especially as the information economy is the cornerstone of the starting point for the development of the development of all societies, and the main research objective is the The development of the information economy and its impact on the Iraqi banking system in order to identify the extent of its use of ICT in its banking transactions, whether in relation to each other or with the Central Bank or with its clients or with international institutions in an attempt to reach them to advanced levels of efficiency and effectiveness in Providing banking services, through knowledge of the elements and constraints and risks of its electronic bankin

The problem of the current study was to search for the most important and prominent obstacles facing small and medium business organizations in terms of creativity and innovation in the city of Baghdad. Small and medium enterprises in general, and in particular in Baghdad, have suffered because of imported goods and goods at very low prices, which has become one of the most important obstacles in this field. Therefore, it was necessary in this study to focus on addressing these obstacles through creativity in the production process for small and medium industrial projects to suit the local market and how to develop these projects. The research aims to identify the obstacles of the creative process of projects in Baghdad and what are the scientific methods through technical development and speed in completing the plans and studies that advance these projects to compete with imported products to meet the needs of the local market. The current research used the descriptive historical and inductive method in the field experiment to achieve the marked goal of the study by distributing the questionnaire form to some workers in this field. The study concluded that the supreme authority is not focused on giving opportunities to workers in the field of industry to invent new products that compete with imported products in addition to the need to work on facilitating loan procedures regarding encouraging cadres to establish small and medium enterprises that develop and stimulate the movement of the local market.

This study aims to clarify the role and impact of disclosure (independent variable, to achieve the strategic supremacy (adopted variable), in (general company for food industries and general company for textile and leather industries), within the formations of the Iraqi ministry of industry and minerals, this is through what the study identified as the basis for a problem represented by the question( how a company of public or private industrial sector, to achieve its strategic supremacy in its business sector, using disclosure practices, reflected through its sub-dimensions, in a way to achieve the desired goal and ensure the company not to slip bumps and problems that may accompany this process in a highly competitive environment, at the very least it can be described as inconsistent tend to monopolize information and lack of cooperation),since the importance of the study subject in the Iraqi industrial sector in general, and the importance of research companies in particular, it has been adopted (descriptive - analytical) method in its accomplished, the data was collected from (125) respondents representing the sample of the study and at the level of (general manager, assistant general manager, department manager, and division manager), by adopting the questionnaire form as the main tool for collecting this data, which included (28) items, in addition to personal interviews and field observations as a supporting and helping to the questionnaires items. the researcher used statistical programs (Spss_v25, Amos _v25) in analysis and processing data, in addition to descriptive statistical methods (percentages, relative importance, arithmetic mean, standard deviation, difference coefficient, pearson correlation coefficient). hypotheses have been constructed that represented the nature of the relationship between the variables initially and assumed, with the aim of selecting and verifying whether or not they are correct later, the study draws a set of conclusions, including the existence of an influence and correlation between disclosure and achieving strategic supremacy, and the possibility of applying this relationship in the researched companies, while coming up with a series of recommendations urging to strengthen this relationship, in a way that enhances the role of strategic transparency and its impact in achieving the strategic supremacy for the researched companies in the Iraqi industrial sector, the study concluded with a number of proposals that serve researchers in future studies.

The study aims to determine the nature and direction of fluctuations in stock returns and measure the size of those fluctuations during, before, and after a financial crisis, and to determine if there are a significant difference between stock returns and their fluctuations during, before, and after the financial crises. to achieve the goal of the study, we relied on the monthly reports of (15) companies in the Iraq stock exchange and (15) companies in the saudi stock exchange for the periods (2007-2009) and (2013-2015). we use (MAAN-WITNY) test in order to test the study's hypotheses. the study reached a set of conclusions, the most prominent of which is that the returns and risks of shares of Iraqi companies were least affected by the financial crises of the years 2008 and 2014 compared to shares of the Saudi companies.

The issue of budget deficit is one of the most important financial issues that economists attach great importance to، especially after the spread of the problem of the budget deficit in many countries in general and developing countries in particular. This is due to the increase of the state intervention in the economic life. And the decline in the volume of public revenues to keep pace with public spending on the other hand, and this is what happened in Iraq، which turned the deficit of the federal budget deficit planning often turns into a surplus to actual deficit during the period from 2013 to 2019 so the state must pursue an economic policy aimed at To diversify sources Will the general budget، and reduce dependence on oil revenues and activation of other revenues, especially tax revenues on the one hand and the rationalization of public spending policy on the other.

Arabic linguists have, since ancient times, been interested in semantic studies; Because of its great influence in their books and studies, and it is also concerned without relying on formal means, the meaning took a great interest in the field of modern studies in its various branches and acquaintances, and because semantics is the science concerned with the meaning, as it witnessed a remarkable development in the fields of knowledge. It is not only concerned with the meaning and the moral side, but it also looks at indicative relationships and symbols, and how it affects the semantic side. For these reasons, I studied semantic relationships and applied them to Al-Jahiz’s book (almahasin wal'adhdad), In order to reveal the extent of the existence of these relations in the ancient Arab heritage , as well as revealing the value of this book according to the opinion of modern linguistic studies.

It is important to pay attention to improving and developing the quality of health services provided in hospitals, and this study seeks to clarify the impact of quality costs according to the FOCUS-PDCA model to improve the quality of health services and develop them to achieve high quality satisfaction for community members from the health services provided to them. The study concluded that the quality costs are those that are specifically consistent with the achievement or lack of achievement of the quality of the product or the quality of service. The FOCUS-PDCA model is a common quality approach that can be used in many social and health care organizations. The model works well in many areas of improvement and only needs to create a multidisciplinary team. There is potential for implementation of the FOCUS-PDCA model through Deming's philosophy of quality improvement. The study recommends focusing on quality costs and writing reports for these costs and classifying them into four categories: prevention costs, evaluation costs, costs of internal failure, and costs of external failure. And the need to use the FOCUS-PDCA model according to the fourteen points of Deming by linking with the costs of quality contributes to preventing the costs of internal failure and the costs of external failure at Al Karama Teaching Hospital to improve the quality of health services. Attention must be paid to the inclusion of doctors and other medical personnel in training and qualification courses and the use of the Internet in terms of speed of response to information and the ease of receiving and sending it.

The (Waw) letter is one of the interior letters and it has affection on the meaning context in the Arabic sentence. I introduce the discussion in the uses of (Waw) by evidence from the Holly Quran and according to its types such as (Waw) of conjunctions, additional (Waw), the accompanying (Waw), the eight (Waw)the circumstantial expression (Waw). This research is a summary discussion for the (Waw) uses to avoid repetition and for concentration. Also I depend on the syntactic schools such as such as Basra School and Kufa School and opinions of their scholars and I give an important opinion about (Eight Waw ) and allegers in it who did not find in Arabic prose and poetry what support their doctrine in, as well as I use to evidences from Holly Quran to support this although the research was a brief study in order to make easy for the reader to understand the effect of (Waw) letter in language.

The research aims to study the temporal and spatial variations of the frequency of cold waves in Iraq for the period (2000-2005), based on the daily data of daily minimum temperatures for ten climatic stations. The cold wave was extracted using the cold wave threshold as well as the use of hourly weather maps from the Plymouth location, and the results showed In time, the year 2002 was one of the most frequent years of cold waves occurring in the months (January, March, November, December), and the longest wave recorded in the month of March lasted thirteen days, and the center of the groove was over Iraq and Jordan, while the denting was concentrated Over Afghanistan, Turkmenistan, and on the surface high pressure concentrated over Europe and Turkey and low pressure over Saudi Arabia, while spatial variations witnessed a number of cold waves during the study period as the most frequent stations were recorded in the Khanaqin station, and explains the reason for the repeated cold waves affecting Iraq is the frequency of blocks Cold air coming from Europe and Asia.