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".

This study aims to examine empirical evidence and analyze the effect of the application of government accounting standards, the use of accounting information systems on the quality of financial reports with human resource competency as a moderating variable at the Public Health Center of Tarakan City. This study is quantitative with a questionnaire distribution method. The research sample consisted of 48 people who were selected purposively based on certain criteria. The data analysis technique used SPSS software version 25 to test the hypothesis including data quality testing and multiple linear regression analysis. The results showed that the application of Government Accounting Standards had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.024 <0.05. The use of accounting information systems had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.027 <0.05. Human resource competency was able to strengthen the effect of the application of government accounting standards on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.048 <0.05. Human resource competence is also able to strengthen the influence of the use of accounting information systems on the quality of financial reports of public health centers with a significance value of 0.048 <0.05. The implementation of Government Accounting Standards and the use of good accounting information systems will be more effective in improving the quality of financial reports if supported by human resources who have adequate competence. The management of public health centers needs to optimize the implementation of Government Accounting Standards more consistently and increase the capacity of accounting information system utilization and provide regular training for accounting and financial officers to help officers better understand and implement Government Accounting Standards and utilize the features of the accounting information system optimally in order to improve the efficiency and accuracy of financial reports.

The research aims to identify the role of conscious leadership in reducing quiet quitting within the General Directorate of Education in Salah Al-Din Governorate. The study raises the question: What is the role of conscious leadership in minimizing quiet quitting? To achieve the research objectives, the researcher adopted a descriptive-analytical method and explored the opinions of a sample of employees working in the General Directorate of Education. Data were collected using a questionnaire as the primary tool, with 216 questionnaires administered to the employees. The research concluded with several key findings, most notably a correlation between conscious leadership and quiet quitting, with conscious leadership positively impacting the reduction of quiet quitting. Additionally, the research provided several recommendations.