This paper investigated the extent to which attention control and self-monitoring strategies enhance the academic achievement of accounting students in colleges of education in Anambra State, Nigeria. The study focused on a population of 400 second-year and third-year accounting students (121 males, 279 females) from two public colleges of education in Anambra State, with the entire population included in the study. Data were collected using a 23-item validated questionnaire, with an internal consistency of 0.75 confirmed by Cronbach alpha. The data were analyzed using SPSS version 26.0, employing mean and standard deviation to analyze research questions, and a t-test to test the hypotheses at a significance level of 0.05. The findings revealed that attention control and self-monitoring strategies significantly enhance the academic achievement of accounting students. Additionally, the study found that gender significantly influence the utilization of these strategies by students. The study recommends that fostering attention control and self-monitoring skills, along with targeted support based on gender, is essential for improving students' academic performance.

Abstract: This study aimed to identify strategic sensitivity and its effect on organizational innovation in selected colleges at Tikrit University, to demonstrate the degree of strategic sensitivity practice and the effect of its dimensions on organizational innovation, and to examine the importance of strategic sensitivity and its effect on organizational innovation in the colleges studied. A questionnaire was developed as a study tool, and a descriptive analytical approach was used in the study. To verify the study's hypotheses, statistical methods were used, including correlation analysis and multiple linear regression analysis, as well as the SPSS-26 statistical program for data analysis. The study sample consisted of (119) individuals, and the study results showed that the study sample members' estimates of the effect of strategic sensitivity on organizational innovation were high. The study results also showed that strategic sensitivity, with its dimensions (strategic insight and strategic acumen), all have a statistically significant effect on organizational innovation at Tikrit University. The study also showed that the dimensions of strategic insight and strategic acumen have the same strength of correlation and influence on innovation. Organizational. The study recommends the need to adopt procedures and methods that are bold, challenging, and proactive, given that advanced universities are those that take risks and defy obstacles and difficulties.

Abstract: This research examines the development and application of the theory of separate administrative acts within the framework of administrative judiciary. It highlights how the administrative judiciary, particularly in France, Lebanon, and Iraq, has expanded its oversight by distinguishing between sovereign (governmental) acts and separable administrative actions. Originally introduced to protect administrative authority from judicial interference, the theory has evolved into a critical judicial tool to ensure the rule of law and protect individual rights against arbitrary administrative decisions. The study elaborates on the theoretical foundations of judicial oversight, its implications for the legitimacy principle, and its practical applications across various legal domains such as electoral, tax, war-related, and international administrative acts. Through a comparative legal analysis, the research reveals how courts have narrowed the scope of sovereign acts, recognizing that many administrative actions though rooted in government authority are subject to judicial review when they affect citizens' rights. The work concludes with recommendations for strengthening administrative judicial systems in Iraq to ensure legal clarity, safeguard constitutional rights, and refine the balance between state sovereignty and individual protection.

The rapid adoption of financial technology (FinTech) has significantly changed the global corporate finance landscape. And Iraq is no exception. This study explores the impact of FinTech on the financial performance of Iraqi organizations. This is a country where digital financial solutions are increasing. Amid the evolving economic environment - there is interest by examining key FinTech innovations such as mobile banking. digital payment system and the increasing penetration of internet services. The aim of this research is to assess how these advancements impact corporate financial strategies. decision process and overall performance? This study ensures the reliability of the regression model. It uses a combination of classic hypothesis testing. Includes multiple collinearity tests. Autocorrelation, Heterogeneity, and Normality The results indicate that the adoption of FinTech tools has a positive impact on the financial performance of organizations. Improving efficiency, transparency and access to capital the results also show that FinTech adoption accounts for a significant portion of the change in corporate financial results, with an R-square value of 0.65, highlighting the growing importance of digital financial solutions in shaping financial strategies. of organizations in Iraq the study concludes with policy recommendations aimed at promoting an enabling environment for fintech development. Including improving digital knowledge Expanding infrastructure and strengthening the regulatory framework.

Quality assurance in training applied arts plays an important role in building a sustainable and developed arts education system. It helps colleges determine and maintain the necessary criteria for training programs, thereby improving the quality of education and meeting the increasing needs of society and the labor market. This article presents an overview of managing vocational trainning quality and applied arts training quality - quality assuarance direction at colleges based on some current popular training quality management models and reseach works of foreign countries and Vietnam relating to vocational training management models in vocational school to serve as a theoretical basis to survey the reality and propose solutions quality managing on applied arts training with a assuarance direction at colleges to meet the socail and labor market needs. The research results have shown that there are still many shortcomings in the management of training in applied arts in the direction of quality assurance in colleges today that need to be resolved. Proposing solutions to help colleges improve the quality of training in applied arts in the direction of quality assurance.

Today, artificial intelligence (AI) applications have gained international attention due to their ability to address complex problems. This study aims to explore the relationship between AI applications, the future of strategic management, and the achievement of sustainable competitive advantage, as well as how organizations can leverage these technologies to enhance their competitive positioning. This research was descriptive-analytical, and the findings are summarized in the following key findings. Another important conclusion from the research is that AI applications rank among the most important tools used in strategic management, as they provide innovative and efficient solutions to help manage data, improve the strategic decision-making process and present quicker solutions with higher accuracy. Furthermore, artificial intelligence can be a force behind strategic management and the establishment of a sustainable competitive advantage for businesses. As such, the research suggests the organizations develop holistic approaches to building AI into their workplaces in a way that promotes excellence and sustainability.

Enterprises in Phu Tho Province play a pivotal role in generating employment and contributing to the local budget. In recent years, although they have made notable achievements and played a significant part in the socio-economic development of the province, their operations and contributions have not yet fully realized their potential. This paper evaluates the current state of business performance of enterprises in Phu Tho Province, Vietnam, and offers a range of strategic solutions to enhance their business efficiency in the forthcoming period.