The research aimed to investigate the impact of macroeconomic variables (exchange rate, interest rate, inflation, money supply) on the performance of the Iraqi Stock Exchange represented by the general market index, using the (ARDL) model. The study concluded that the performance of the Iraqi Stock Exchange witnessed fluctuations, due to the instability of the macro variables, and according to the (ARDL) model, in the short term, interest rates (I) and money supply (M) were negative in their impact on the market index (ISX), and the exchange rate (E) and inflation (N) had a positive role in the market. In the long term, the exchange rate (E), inflation (N), and money supply (M) had a positive role in the market. Among the recommendations is that interest rates should be given attention because they are a major variable in influencing financial markets, and this is what most economic schools have reached. When increasing the money supply, the size of investment in the financial markets must be taken into account, meaning that the increase must be directed towards investment and not just consumption.

This study aimed to determine the impact of strategic thinking patterns on organizational conflict levels at Thi Qar University and its impact on job satisfaction. The study was conducted on a sample of leaders in several colleges at Thi Qar University. The questionnaire was a primary tool for collecting data and information about the study sample. One hundred nineteen questionnaires were distributed, 10 questionnaires were not returned, and (6) questionnaires were not valid for analysis. The total number of questionnaires that could be analyzed was 103. The hypotheses were tested using the (SPSS V.20) and (PLS SMART) programs. The method adopted by the thesis was the descriptive-analytical method. A group of colleges were selected at Thi Qar University, represented by (College of Medicine, College of Administration and Economics, College of Education for Humanities, College of Education for Pure Sciences, College of Arts, College of Physical Education and Sports Sciences, College of Engineering, College of Science, College of Computer Science and Mathematics, College of Agriculture, College of Law, College of Islamic Sciences, College of Media, College of Effects, College of Nursing, Presidency of Thi Qar University).

This study investigated co-opetitive strategy and business models of downstream retail enterprises of telecommunication sector in the south-south region of Nigeria. The specific objectives were to examine the influence of co-opetitive strategy reflected in strategic alliances and collaboration on business models of downstream retail Enterprises of the telecommunication sector in the south-south region of Nigeria. The survey research design was used for the study. The population of the study consisted of 100 retail enterprises in the downstream telecommunication sector, with sample of 80 respondents which were determined using Taro Yamane’s formula for sample determination. Data were collected using questionnaire distributed to 80 respondents out of which 78 copies of the questionnaire were correctly completed and returned in usable form. Data collected were analysed using simple linear regression analysis. Findings indicated that strategic alliances and collaboration as proxies of co-opetitive strategy have significant influences respectively on operational cost, revenue and profit of the retail enterprises of downstream telecommunication sector in the south-south region of Nigeria. Therefore, it was concluded that co-opetitive strategy has positive and significant influence on the business models of downstream retail enterprises in the telecommunication sector in the south-south region of Nigeria. Therefore, it was recommended that the management of downstream retail telecommunication enterprises in the study should sense and enter into strategic alliance and forge collaboration which define co-opetitive strategy to build, configure and reconfigure their business models to strengthen their competitiveness in the industry.

The current study aims to diagnose the factors that affect knowledge hoarding and its representation by the following factors: power and authority dynamics, and lack of trust. (job security, competition, ostracism in the workplace, bullying behaviour, culture of participation, incentives) among faculty members at the University of Mosul by answering the questions: “What are the factors affecting the knowledge-hoarding behaviours of the faculty in the colleges of the University of Mosul?” and according to the above, it is possible to diagnose Several questions, as follows: A. Do the individuals surveyed have a perception of knowledge hoarding, as well as the factors influencing it? B. Can (the factors affecting knowledge hoarding) be represented by factors (power and authority dynamics, lack of trust, job security, competition, ostracism in the workplace, bullying behaviour, culture of participation, and incentives) or will the global structure take another form among faculty members? At the University of Mosul? To achieve the above, the questionnaire was designed as a main tool in collecting data to measure the factors influencing knowledge-hoarding behaviors. These obstacles were covered through (40) items included in the questionnaire. The University of Mosul was a research field for the current study as it is one of the most important community organizations, and the opinions of a sample of (40) were investigated. 228) members of the teaching staff with their various academic titles at the University of Mosul. The data was analyzed and analyzed using several statistical methods. The results were extracted using ready-made computer software (SPSS. Ver. 19) and (Amos. Ver. 24), and based on what was done. The results were reached that supported the hypotheses and objectives of the study and indicated a set of conclusions, the most important of which are: The results of the confirmatory factor analysis confirmed that the measurement model for this study was consistent with the standards of the goodness of fit required after conducting a re-test of this model, which indicated the possibility of adopting indicators to measure the factors affecting knowledge hoarding in The University of Mosul, after surveying the opinions of its teaching staff, as indicators that enhance the ability to diagnose the factors affecting the accumulation of knowledge at the University of Mosul through the teaching staff of this university. Based on the results of the study, the thesis concluded with a set of proposals highlighting the possibility of benefiting from diagnosing the factors influencing knowledge hoarding to come up with mechanisms that work to overcome such behaviors and work to reduce behaviors that would lead to knowledge hoarding at the university.

The current study primarily aimed to determine the impact of the relationship between company characteristics and the audit committee on the quality of financial reports in its various dimensions (formal, temporal, and informational content). The study also sought to identify the influence of company characteristics on the quality of financial reports across these dimensions. The audit Committee role in improving financial report quality was the first area that the survey examined; this includes looking not just where audits. The study employed a descriptive and then analytical approach to achieve the goal of answering its research question. The study population included all senior management personnel at Iraqi private businesses, responsible auditors and members of audit commissions. From a variety of industries five companies were chosen, yielding a sample of 500 possible contacts (average 100 staff / company). A random sample of 219 participants was selected using the formula that Richard Geiger came up with. Questionnaires were sent to the participants, and all the responses accepted. After analyzing the data and testing the hypotheses using SPSS software, several key findings were revealed, the most significant being: • Company characteristics significantly affect the quality of financial reports. These characteristics provide an accurate and objective depiction of the company's financial position, aiding investors in making informed investment decisions. • Iraqi companies' unique characteristics notably affect the formal dimension of financial report information, as the company's reputation and business relationships are reflected in the reports' format, influencing investors' valuation of shares. • The timeliness of financial report information is vital in attracting investors. It reflects the company's growth and continuity in the market, significantly affecting its valuation. • Company characteristics influence the content of financial reports, including financial data and accompanying disclosures, thereby providing precise information for investors. • Audit committees play a pivotal role in ensuring the integrity and transparency of financial information, enhancing trust, and reducing errors in financial reports. They also contribute to improving the organizational structure of financial information, facilitating data comparability across different periods and entities. • The results indicate that audit committees improve the accuracy of the temporal information presented, boosting the reliability of information provided to the public. Additionally, audit committees assure investors that financial data are free from material errors, positively affecting investment decisions. • The research has shown that the relationship between company characteristics and audit committees enhances the verifiability of financial reports and also builds investor confidence. However, this research finds that if committee independence and effectiveness are not sufficiently so a very close relationship between enterprises (or groups of companies) and audit committees may have undesirable effects on quickness in presenting accountings. • The findings underscore that the unique characteristics of a company directly influence the content of its financial reports, highlighting the importance of having influential audit committees to ensure the credibility of the presented information.

The research aims to analyze the impact of applying total quality in improving the decisions of users of the financial accounting statements of Korek Telecom Company in Kirkuk city and the extent of its impact on the confidence of users of the financial statements. Two types of analysis were used: descriptive analysis and quantitative analysis, and using the statistical method SPSS. The study concluded that the application of total quality in the research sample companies has a positive impact on the quality report of the financial statements, which improves the decisions of users of those statements. The study recommended improving the financial decision-making process in the research sample company by using total quality standards in a way that enhances the efficiency of those statements and increases investor confidence.

The study investigates the impact of "financial sustainability" indicators on Iraq's "economic cycle" from 2004 to 2022. It hypothesizes that changes in these indicators affect the "economic cycle" both positively and negatively, with varying degrees in the short and long term, depending on the country's economic policies. Using the ARDL model for analysis, the results reveal a significant positive relationship between GDP and indicators such as the "public revenues"-to-expenditures ratio (X1), the "public debt"-to-GDP ratio (X2), and the tax gap index (X3). Conversely, a significant negative relationship was found with the "public revenues"-to-GDP ratio (X4), the oil revenues-to-"public revenues" ratio (X5), and the external debt-to-exports ratio (X6). The study recommends that fiscal policies be designed to counteract "economic cycle"s, encouraging austerity and investment during booms and expansionary measures during recessions to stabilize the economy and promote "financial sustainability".