AL-Anbar University journal of Economic and Administration Sciences

The research aims to know the extent to which public spending contributes to the economic development in Iraq, and the research starts from a basic hypothesis that there is a long-term equilibrium relationship that moves from public spending to indicators of economic development in Iraq, and in order to reach the research goal and achieve the hypothesis of the study, standard tests were used. The modern day to know the impact of public spending on indicators of economic development in Iraq, where the methodology of the Autoregressive Distributed Lag Model (ARDL) was used to estimate the relationship in the short and long terms. The general and economic development indicators, and the existence of a long-term equilibrium relationship that moves from public spending to economic development indicators, because the error correction parameter was negative and moral for all study variables, and the results of the standard study also indicate that there is a significant negative effect of public spending on indicators of economic development in Iraq. With the exception of the unemployment rate, public spending had an adverse effect on it.

The research aims to measure and analyze the productivity of production factors for Kuwaiti real estate companies listed on the Kuwait Stock Exchange during the period (2016-2020) through the use of the Malmquist method, which depends on the assumptions of the data envelope analysis model, as it was relied on several variables specific to companies, including what represents the inputs, which are ( Total debt and total equity) and others representing the outputs (long-term investments and total profit), and after harnessing the (Deap) program, several results were reached, the most important of which are: 2019 is the best year in which the real estate sector achieved an average growth in the total productivity of production factors (tfpch) that reached (13.2%) compared to previous and subsequent years, as productivity growth rates witnessed a clear fluctuation between rise and fall as a result of being affected by the growth rates of technical efficiency and volumetric efficiency, and Salhia Real Estate Company achieved the highest average growth rate of total productivity of production factors during the period (2016-2020) amounting to ( 6.3%), followed by Reem Real Estate Company, with an average growth rate of 3.8%, and the ranking of other companies was successively as shown in Figure (23). The last rank was for Munshaat Real Estate Projects Company with an average growth of (0.9) %), and the research recommended that companies should improve their technical and volumetric efficiency levels in order to achieve better rates of productivity of production factors and then develop the sector, which is one of the important sectors, achieve economic development and achieve high growth rates, in addition to developing management and achieving growth rates for administrative efficiency Better through the use of global experiences as well as training and development courses, which improves the management of production elements better.

This study aimed to look at the internal determinants of the profitability of Saudi Islamic banks during the period from 2000-2021, and the researcher used the method of analyzing the temporal chains, in order to show the relationship of some indicators (bank size, capital adequacy ratio, asset quality, liquidity ratio, operating efficiency, deposit ratio, asset management) to the profitability of these banks expressed by return on assets and return on property rights.
The study found a positive relationship between the size of the bank, the adequacy of capital, asset management, and the profitability of Saudi Islamic banks, as well as a negative relationship between the quality of assets and the efficiency of operation on the profitability of these banks, while there is no relationship between the ratio of deposits and the ratio of liquidity and the profitability of Saudi Islamic banks, and the study recommended the need for Saudi Islamic banks to pay attention to determinants with a positive impact on their profitability, and the importance of reducing the risk of customers defaulting.

The financing process remains an obsession that worries those in charge of designing development programs aimed at bringing about quantitative and qualitative changes in the structure of developing economies. Therefore, it always seeks to secure these needs, and because of the weakness and decline of local savings to meet such needs, attention is directed to foreign investments as an alternative that can effectively contribute to the implementation of these programs. The foreign direct investment comes as one of the most important options in this direction to reach the desired results. With the many different forms of foreign direct investment, joint investment is one of the most important options available because of its great advantages for developing countries and preferences that make it likely over other types. This does not mean that this type of investment is free of negatives. The study showed that the option of foreign investment is necessary to continue the development and construction processes discreetly and continuously. However, this requires the investment host countries to take a set of measures that will work to reduce or reduce the expected damages from these investments and maximize the positive points in order to reach the best results. Perhaps that starts from good preparation and planning for it. And the right choice, in addition to the competitiveness in negotiating and achieving the interests of the country with the investing companies, all of this will contribute to the crystallization of a successful strategy to deal with these investments that will eventually lead to positive results for the economy and the ongoing development process in it.

Assessing the flow of foreign direct investment is today among the main topics for a country like Iraq, especially since Iraq is going through a transitional phase characterized by major changes in all respects. In this research, we try to assess the flow of foreign investment in Iraq, by analyzing and evaluating the reality of investment in Iraq, through: analyzing the volume of incoming foreign direct investment flows to Iraq, and knowing what sectors are most attractive to foreign direct investment incoming to Iraq. Some practical proposals that would contribute to improving the investment climate

Research and studies related to the industrial sector are of great importance because this sector represents a major and essential element in economic progress. The aim of this research is to identify whether or not there is a co-integration relationship between some economic variables and industrial output in the short and long term in Iraq for the period (2004-2020). In addition to measuring the size of this effect, and to achieve this goal, the unit root will be tested according to the Extended Dickey Fuller test (ADF) as well as the P-P test, and co-integration tests using the ARDL Model Autoregressive Distributed Lag, According to the outputs of the Economic Measurement Program (EVIEWS), the research concluded that there is a direct relationship between investment spending and the output of the industrial sector, and that there is an inverse relationship between the exchange rate, inflation, commercial exposure, and cash credit granted to the industrial sector with the output of the industrial sector during the study period. The need to restructure the industrial sector and the provision of advanced machinery and equipment and the need to fight financial and administrative corruption in all its forms and to increase investment spending on the sector Industrial and the need to stabilize the exchange rate of the Iraqi dinar in order to reduce the prices of commodities at home and then increase exports and reduce imports and increase industrial production. Research and studies related to the industrial sector are of great importance because this sector represents a major and essential element in economic progress. The aim of this research is to identify whether or not there is a co-integration relationship between some economic variables and industrial output in the short and long term in Iraq for the period (2004-2020). In addition to measuring the size of this effect, and to achieve this goal, the unit root will be tested according to the Extended Dickey Fuller test (ADF) as well as the P-P test, and co-integration tests using the ARDL Model Autoregressive Distributed Lag, According to the outputs of the Economic Measurement Program (EVIEWS), the research concluded that there is a direct relationship between investment spending and the output of the industrial sector, and that there is an inverse relationship between the exchange rate, inflation, commercial exposure, and cash credit granted to the industrial sector with the output of the industrial sector during the study period. The need to restructure the industrial sector and the provision of advanced machinery and equipment and the need to fight financial and administrative corruption in all its forms and to increase investment spending on the sector Industrial and the need to stabilize the exchange rate of the Iraqi dinar in order to reduce the prices of commodities at home and then increase exports and reduce imports and increase industrial production.

The research aims to show the impact of the inflation rate on unemployment in the Iraqi economy for the period (2005-2022), and some standard results have been reached, including the existence of a long-term equilibrium relationship that tends from the rate of economic inflation to unemployment in the Iraqi economy during the period (2005-2022) In addition to the existence of the inverse relationship between inflation and unemployment rates in the Iraqi economy, and this does not correspond to the logic of economic theory, in addition to the fact that the problem of unemployment was and still is the result of the decisions of the occupying power and the consequent economic policies that are not studied under unstable security, political and health conditions during the research period The research concluded a number of conclusions, the most important of which was the presence of an adverse effect, as inflation rates exert a weak adverse effect on the unemployment rate in the Iraqi economy for the period (2005-2022), meaning that an increase in the inflation rate works to decrease the unemployment rate during the research period, so the research recommends the necessity Increasing government spending on some economic sectors, and this in turn leads to a reduction in the unemployment rate in the Iraqi economy

The objective of the current research is to demonstrate the impact of foresight in the Ministry of Planning on foresight on the quality of work life. It was distributed to a sample of senior and middle leaders in the Ministry of Planning and by (102) out of (120) managers to accomplish the practical aspect of the research. Accordingly, the research model was formulated to determine the relationship and impact of foresight. The strategic dimensions (environmental monitoring capabilities, strategic choice, capacity integration) and the quality of work life and its dimensions (participatory style, security and stability, continuous improvement) and a hypothesis emerged related to the statement of the impact of strategic foresight on the quality of work life using a set of statistical methods (Smartpls)) and the results were reached The research indicates that strategic foresight has a positive impact on the quality of work life, and this supports the statistical formulation of the research hypotheses .

This study sought in the basics of its philosophy to show the extent to which strategic patterns can be employed in the success of the stages of crisis management, and it decided its problem with many questions that carry with it a theoretical intellectual philosophy and an applied practical philosophy that revolves in its tracks about the extent to which strategic patterns can be employed in achieving success in the stages of crisis management? it contains a set of hypotheses that see the existence of correlation and influence relationships between employing strategic patterns and achieving success in the phases of crisis management. consisting of (400) respondents, the questionnaire was used as a main tool in data collection, and it was analyzed by the ready-made software package (spss v. 25) and (amos v. 25). and its strategic applications contribute with outstanding efficiency and high effectiveness to the success of the organization in implementing the stages of crisis management in preventing and dealing with crises. when they happen. the level of each of the strategic patterns and stages of crisis management was at a moderate level in the researched organization.

The research aims to reveal the relationship and influence between strategic ambidexterity in its dimensions (exploring opportunities, exploiting opportunities, structural ambidexterity) with Innovation performance. validity of the main hypotheses. Where the researcher used the questionnaire form as a means of collecting data and information, and the research sample focused on a number of directors of the departments of the presidency of the University of Anbar and some scientific departments in the colleges to be an intended sample distributed in the university, which amounted to (60) directors, and one of the most important measures that were relied upon in measuring variables is The use of the ready-made statistical program ((spss) in data processing, so a set of results were reached, including that there is a significant correlation between the research variables, and a set of recommendations were presented, foremost among which was the invitation of the university leaders in question to focus on strategic ambidexterity for what it has A major role in promoting and developing the Innovation performance of the employees of the organization and being one of the most important strategies that must be developed through the involvement of its members in the process of formulating its strategies related to the development of its activities.

The study aims to test the relationship between (financial inclusion and financial performance) in the Iraqi banking sector. The importance of the study comes from the scarcity of studies that tried to identify and know the nature of the relationship between the variables (financial inclusion, financial performance), as well as the attempt of the current study to address a realistic problem that directly affects the performance of banks.
To achieve the objectives of the study, a model was formulated consisting of two main variables, and a main hypothesis was developed from which a set of sub-hypotheses derives. By adopting the descriptive analytical method, it targeted the banking sector as a sample for the study and collecting the necessary data from the statistical bulletins and annual reports issued by the Central Bank of Iraq, in addition to the researcher conducting a number of personal interviews for some Central Bank employees.
The study used various statistical methods using the program (AMOS V.23) (SPSS.V.23). And it came out with results about the absence of a significant effect relationship between financial inclusion and financial performance. Based on these results, a set of conclusions and recommendations were formulated for the study

The aim of the current research is to determine the impact of strategic awareness in its dimensions (customer service awareness, selling awareness, product awareness, competitive environment awareness, managerial awareness) on organizational health dimensions (innovation, resource harnessing, morale, team orientation, problem solving). The field in question is represented by (Asiacell Mobile Communications Company in Iraq), while the research community is represented by all the company's employees, as the size of the community reached (3500) employees, a random sample of the society was selected, consisting of (352) employees. The research adopted the descriptive analytical method, while the research tool was represented by the questionnaire, which was designed and distributed electronically, and Data was analyzed using (SPSS V25) and (AMOS) software packages. The research reached a set of conclusions, the most important of which is that organizational health is significant effected by strategic awareness, and this means that what the company practices in terms of innovations, hiring resources and directing work teams, as well as creating a positive morale, and working to solve problems; It is affected by its strategic awareness, and this can be seen through what Asiacell is doing to keep pace with the aspirations of customers and gain their satisfaction with the distinguished services it provides, including the fourth generation service, as well as working to reach the fifth generation.

This research aims to explore the role of entrepreneurship in achieving the SDG, and in the light of the researcher's field visit to the entrepreneurship organizations registered in the Companies Registration Department and access to data and information in the Companies Registration Department to know the newly registered entrepreneurship organizations, In addition to the Department of Entrepreneurship in the Ministry of Higher Education and Scientific Research and the Station Organization for Entrepreneurship to find out the actual reality of entrepreneurship organizations, And the Ministry of Planning to know the reality of economic, environmental and social development, and the United Nations and the World Bank to know the reality of SDG in the country, The researcher found that there is a weakness in the level of progress of the SDG and this is the problem of the research, and therefore entrepreneurship must be supported in all its activities through cooperation and government support for it in order for the SDG to be achieved more than before through entrepreneurship organizations, The importance of the research came to contribute to the improvement of entrepreneurship organizations through support, and thus this contribution helps in raising the level of SDG, because Iraq has a commitment to implementing the SDG, according to the United Nations report, Iraq currently ranks (115) out of (163) countries on the index (SDG) of the United Nations SDG in (2022), and among (22) countries in the Organization of Arab Cooperation on The United Nations SDG Index in (2022) Iraq is currently ranked (12), Thus, to know the role of entrepreneurship in achieving the SDG and assessing the general situation in Iraq, the measurement of entrepreneurship in newly registered companies and the triple bottom line (TBL) economic, social and environmental will be used by GDP, human development index, and carbon dioxide emissions, respectively, And measuring the SDG with the indicators set by the United Nations, and the research model will be built through the program (AMOS 23) to build a model (SEM).
As for the most prominent and important results, there is a weakness in the progress of the level of SDG, and that entrepreneurial organizations face some obstacles, and therefore these organizations need support from government institutions.

The form of the comparative analysis of the effect of accounting ratios represented by (share price to book value PB, earnings per share to its price EP, share of dividends DPS, and company size SIZE) on stock prices, to monitor and determine the most optimal and accurate for forecasting stock prices in practice, the main objective of this The research, taken from a sample of the shares of the financial sector companies listed in the Iraqi Stock Exchange for the period (January 2010-December 2021) as a model to prove this, and reviewing the most important theoretical propositions and empirical studies that were presented for those ratios, and using modern economic measurement tools based on the two analysis methodologies Variation ANOVA, and factor analysis using the Principal Components Analysis method, and accordingly the results of the research revealed that the difference in accounting ratios in terms of the standards they adopt, leads to the variation in the size of their effects on stock prices, and thus the difference in the priority of the investor or financial analyst in their adoption, and the reliance on To the two ratios (the share price to its book value, and the earnings per share to its price) in predicting the prices of the shares of the financial sector companies listed in the stock market. Iraq Securities, provides the investor with the ability to interpret stock price fluctuations in the market, as well as saving time and effort in analyzing other accounting ratios.

This study aimed to explore the benefit of applying human resources accounting, and its impact on raising the efficiency of financial performance in telecommunications companies in Sudan, due to its importance to decision makers, in addition to the fact that voluntary disclosure of human resources information will add more credibility and confidence in financial reports.
The study relied on the analytical descriptive approach, and the research community was represented by accountants and auditors working in the financial affairs of telecommunications companies in the state of Khartoum in Sudan, where a simple random sample of (111) employees was selected.
By analyzing the data of the study, several results were reached, most notably that the respondents have a high degree of confidence that the application of accounting for human resources in telecommunications companies in Sudan will lead to raising the efficiency of financial performance in several aspects such as measurement, honesty and fairness of presentation and expression, and this will inevitably lead to the provision of appropriate financial information for stakeholders, they also agree with a high degree that there is a positive impact of the voluntary disclosure of human resources information on the efficiency of the financial performance of telecommunications companies in Sudan through the quality of profits, improving the quality of financial information in financial reports, and promoting adequate disclosure, and this will lead to increased confidence in financial reports by users.
The study also recommended several recommendations, including: emphasizing the importance of human resources accounting at the level of accountants and auditors working in telecommunications companies in Sudan, so that they can correctly measure and display the cost and value of what the company spends on human cadres, and work on training and continuous development to develop skills in the field of measurement and disclosure of resource information. Humanity, because of its repercussions on the financial and administrative performance of telecommunications companies in Sudan.

The digital (electronic) currency is a circulating digital asset, which does not have a circulating entity or a tangible entity, as it is produced by means of computer programs. It cannot be subject to control and controlled by governments or any central bank, but rather it acts as a medium of exchange for the (equivalent) principle. This is done by using modern technology (the Internet), relying on encryption technology and block chain technology, as it originated in 2009, The researcher presented an analytical study of the accounting problems and their solutions for digital (electronic) currency, in light of the requirements of the International Financial Reporting Standards for Financial Reporting (IFRS). And according to the appropriate accounting rules, the questionnaire list method was used to collect data from the sample, which is the field of study for a number of accountants as well as some academics and in accounting and auditing offices. The data was analyzed using the modern statistical software package for social sciences SPSS, and some of the results indicated Statistical analysis of the data of the field study led to the acceptance of the research hypotheses developed by the researcher, and it was in light of the requirements of international financial reporting standards (IFRS).
The study reached several recommendations, including the important one, which is the need to issue an accounting standard for digital currency and be within the International Financial Reporting Standards (IFRS) and to issue accounting guidelines and legislation that accommodate accounting problems. The study also showed that the majority of the conclusions in the research sample were their answers in agreement that the possibility of using digital currency in the accounting field is an important matter in keeping pace with modern technical developments in banks and financial companies, with a percentage of more than 90% of the respondents.

aimed the study to me knowledge nature Relationship associative and influence between International training specifications ISO-10015 organizational agility, so International training specifications are defined in five stages: (Identification of training needs, training design and planning, providing and implementing training, evaluation of training results, Monitor and improve the training process) These stages represent ISO standards in training 10015, The research focused on testing the relationship resulting from the application of these criteria in achieving organizational agility and shedding the light on me the benefits And advantages that Achieved by adherence to international training standards on the quality of the outputs of the training process and the extent of their contribution to achieving organizational agility, stand out problem search in the answer on me wondering Do you there Role to international standards for training ISO-10015 In achieving organizational agility? gesticulate Bezel commitment Administration Supreme Center in the application of international standards for training ISO-10015. The choice fell on Continuing Education Center one formations the University Technology Central as a site to apply search, And he has adopted Form questionnaire as a hand to collect data And use curriculum Analytical descriptive in analysis answers Individuals the sample, represented a sample search in (31) In response to the center staff, the data was analyzed using the statistical analysis program spss v.25 Some appropriate statistical tools were used to analyze the data in order to reach the results. The results of the research showed that there is a correlation between the international training standardsISO-10015 And achieving organizational agility. The results also showed that the Continuing Education Center relies on high-quality training specifications in the implementation of its training programs and looks forward to obtaining the international ISO 10015 certificate. The center has obtained the ISO 25000 certificate in the requirements of and evaluation Quality the system And software and works hard to apply the specifications to obtain other credits, we recommend the need to commit to completing the application of the training specificationsISO-10015 To obtain the international certificate to raise the quality of the training outputs and to provide the trainees with better skills and abilities to make them influential in their organizational environments.

Investing in basic financing in the process of economic development, investment in investment and investment, and that this requires the presence of an economic relationship and Sudanese commercial relations is a deep pivotal relationship of an integral nature confirmed by Qatar's witnessed positions towards Sudan and its issues, and it was represented in the coordination of positions, international studies, international studies and so on. Topics related to the project in matters related to the continuity of Sudan and the establishment of peace, and in particular the issue of the Darfur circle, subject to the signing of the Doha Document for Peace in the region and the subsequent reconstruction projects through the Qatar Initiative for the Development of Darfur, On this basis, the research problem revolves around the existence of a deficit in financing development projects in Sudan, and the research aims to identify the most important pillars of international economic relations and to identify the investment climate in Sudan and its role in economic development. The research assumed that the establishment of economic relations between Sudan and Qatar contributes to advancing development In Sudan, the most prominent results of the research are that political instability and economic blockade have hindered the financing of investments from international institutions and some Arab countries. Deep, natural and complementary, confirmed by Qatar's witnessed agreement towards Sudan and its issues, The State of Qatar ranked fifth among the foreign countries that invested in Sudan, as the State of Qatar was interested in investing in the field of mining and real estate construction. The research presented many recommendations, which are seeking to achieve peace between the parties in Sudan because it is the main pillar of development and coordination between the two countries in commercial, regional and international forums with regard to foreign trade and work on exchanging experiences and training in various fields of trade and simplifying investment procedures between the two countries to facilitate investment opportunities in both the two countries.