A hypothetical strategy that considers the direction of the relationship between the dimensions of e-marketing and customer loyalty (CL) establishment was used in this work to investigate e-marketing and its role in improving CL in some e-stores in Nineveh Governorate of Northen Iraq. The study proposed a theoretical framework by drawing on the related studies to accomplish the research goals. The opinions of 250 customers of the considered stores were sorted using a descriptive-analytical approach; dand micro levels within the studied stores in Nineveh, Iraq. ata collection was done using a survey questionnaire. Several statistical approaches were employed to assess the data and examine the ideas. The results indicated the presence of two significant connections between CL and e-marketing. Consequently, a series of recommendations was proposed, including the enhancement of product quality, since it bolsters the store's brand and fosters consumer loyalty while extending the clientele. 

The objective of the research is to examine the variations in the exchange rate and their influence on the trade balance in Iraq. This will be accomplished by employing a descriptive and quantitative methodology to evaluate the impact of the exchange rate on the trade balance. The empirical analysis is conducted for the period 2004–2022, with the aid of VAR model and impulse response function to estimate the degree of the exchange rate volatility on the trade balance of Iraq. The evidence points towards a direct path dependency between the exchange rate, measured by US dollars per dinar, and exports and an inverse and negative path dependency with imports.

This paper seeks to examine how internal audit contributes to good governance in economic institutions especially in adverse conditions of Algeria. Due to the complexity involved in the design and implementation of, financial and operation systems, internal audit has become a strategic process that can go beyond the simple identification of financial irregularities and misstatements. The findings demonstrate how internal audit supports the application of governance principles and how it enhances the management of risks, the level of transparency and organisational performance. Cross-sectional research was done of which involved internal auditors and senior management on a sample of Algerian economic institutions. The study established positive and significant correlation between the quality of internal audit and governance. In addition, the research discovered that institutions with good internal audit mechanism in place benefit from better transparency, enhanced risk management and organizational performance. According to these findings, institutions should improve internal audit mechanisms with a view to being sustainable and gain competitive advantage.

Banking governance has greatly helped the institutions that apply it to strengthen and lay the foundations of safety and development in their areas of work and to add a kind of transparency and disclosure to their data, which enhances the principles of applying governance well. With the increasing competitiveness in the banking business environment and openness due to globalization, that environment began to be exposed to crises, which affects institutions. Therefore, the application of banking governance can reduce these effects, as the research concluded that the application of banking governance in Al-Mansour Investment Bank achieved results in the banking risk management process, as it worked to reduce the amount of risks that the bank may be exposed to as a result of conducting its daily business in various ways. Types of risks (liquidity, operational, capital, and credit risks). Therefore, the application of governance had a positive impact on banking risk management at Al Mansour Investment Bank.

The current study aimed to investigate the mediating role of strategic behavior between strategic leadership and strategic success in Iraqi technical universities. This was prompted by a problem identified through several questions addressing the extent of the impact relationship between the variables in the field. The strategic leadership variable was measured through four dimensions: entrepreneurial leadership, entrepreneurial thinking, entrepreneurial culture, and strategic resource management. The strategic behavior variable was assessed through four dimensions: explorers, defenders, analyzers, and responders. Meanwhile, the strategic success variable was evaluated based on three dimensions: survival, adaptability, and growth. The study sample consisted of 253 faculty members from various administrative levels. A descriptive analytical approach was primarily adopted for presenting, analyzing, and interpreting the study information. A questionnaire was used as the main tool for data collection, and for statistical analysis, statistical programs (SPSS, SMART PLS 3) were employed. The study reached several conclusions, the most important being that the universities in the study sample are attentive to the dimensions of the study variables, indicating a correlation between strategic leadership and strategic behavior. Furthermore, there is a direct impact relationship between the strategic leadership variable and the strategic success variable. The current study culminated in a set of recommendations, the most significant being the necessity for the researched university administrations to clearly and accurately formulate the dimensions and strategies of strategic behavior, in addition to urging these administrations to prioritize strategic leadership due to its significant role in enhancing strategic success.

The current research examines the relationship between the distribution of leadership and sharing it with workers and its impact on building the psychological contract for workers on a sample of educators working in the Dean's Educational Group, which is (120) individuals. The idea of this research revolves around whether the leadership policy in the organization under study follows the distribution and sharing of leadership with the working individuals. If the individuals are involved in leadership and given leadership roles, the more they feel that the organization has high respect and appreciation for them, this in turn leads to strengthening the psychological bond with the organization because the individual feels that the organization has fulfilled part of its commitment to him. After collecting the required data from the research sample using the questionnaire as a basic tool, statistical analysis was conducted on that data and the interactive relationships between the research variables were tested. The research results indicated the existence of distributed leadership as well as the existence of a psychological contract for workers in the organization under study and that there is a positive relationship between distributed leadership and building the psychological contract for workers. In light of these extracted results, a set of recommendations were developed in order to spread the culture of distributed leadership and exploit it to gain the trust of workers and their connection with the organization.

The research aims to test the extent of application of the Performance Focused Activity Based Costing (PFABC), and the effect of this system in reducing costs and improving product quality in the State Company for Drugs Industry and Medical Appliances – Samarra (SDI). To achieve the research objective, the researchers conducted a field study in this company (SDI) to test the extent of application of the PFABC and its impact on improving product quality. The results of the field research concluded that applying the PFABC leads to identifying strengths and weaknesses in performance and identifying unused (idle) resources, thus reducing costs and improving product quality. The PFABC also calculates the productivity of each activity by measuring effectiveness and efficiency and determining the deviation for each activity. In this way, the PFABC provides an opportunity for management to evaluate activities and exclude activities that do not add value while working on developing activities that add value to the product. This step leads to improving products. The research recommended the need to pay attention to the application of modern methods of cost accounting and management accounting, including the PFABC, due to the inability of traditional cost accounting and management accounting methods to keep pace with the information requirements of the modern environment. The research also recommended the need to continuously pay attention to meeting the desires and needs of customers, and the need to reduce the costs of activities that do not add value to the product or service, since the customer is not willing to bear these costs, in addition to the need to pay attention to internal and external information about the environment surrounding the (SDI) company when making strategic decisions related to it.