AL-Anbar University journal of Economic and Administration Sciences

The research aims to measure the impact of competition on liquidity risk at the level of the Iraqi private banking sector during the period (2011-2019), where the indicator of total cash to total deposits was used in order to calculate bank liquidity risk. As for competition, assets were used to express it, and it was used Unbalanced tablet data model that combines cross sections and time series according to the generalized moments method (GMM) to measure the impact of competition on liquidity risk in the Iraqi private banking sector, where the study included (27) private banks.
The research reached a set of conclusions, the most important of which is that banking competition has a statistically significant inverse relationship with bank liquidity risk, and this indicates that increased competition contributes to a decrease in bank liquidity risk.

The aim of the research is to measure and analyze the short and long-term relationship between the effect of the increase in GDP on banking assets in the Iraqi economy for the period (2005-2020) using the modern methodology of joint integration according to the (ARDL) model, and the results of the relationship showed that the increase in GDP was It has a significant impact on the increase in banking assets in Iraq during the study period, with a long-term equilibrium relationship moving from the gross domestic product to the banking assets in Iraq during the period (2005-2020). The research concluded a number of conclusions, the most important of which was the existence of a strong direct effect between the size of the gross domestic product and the banking assets, meaning that the increase in the gross domestic product led to an increase in the volume of banking assets in Iraq during the study period in Iraq (2005-2020), so the research recommends the need to take advantage of The increase in the volume of banking assets in granting loans and operating projects that would advance the economic cycle within the country and that works to increase the gross domestic product and diversify the contribution of economic sectors in increasing the size of the gross domestic product instead of relying on relying on one resource, which is crude oil.

Oil revenues in some variables of the Iraqi economy were characterized by frequent fluctuations and crises globally, regionally and locally during the research period. The Iraqi economy was affected by the rise and fall of oil revenues through the transmission of fluctuation and instability from the oil sector to non-oil sectors. Oil in diversifying commodity sectors in Iraq, as well as analyzing the evolution of the size of the oil sector’s contribution to financing the gross domestic product and its effectiveness in periods of low oil revenues resulting from fluctuations in global oil prices. The fluctuations in oil revenues in diversifying commodity sectors in Iraq for the period (2004-2020).
The researcher adopted the method of mixing the descriptive analytical approach and the inductive approach to use modern standard models based on the methodology of the Autoregressive Distributed Delay (ARDL) model. Quarterly data for the period (2004-2020) were used to measure and analyze the results of the relationship between oil revenues and commodity sectors through the use of Statistical Program (9 Eviews), Among the findings of the research, there is a long-term equilibrium relationship and a significant direct effect relationship between the independent variable oil revenues and the dependent variable commodity sectors. The research recommended the need to pay attention to sovereign wealth funds for their effectiveness in raising the level of financial discipline and improving the management of oil revenues in light of the financial surpluses with the aim of investing those revenues in determining the effects of fluctuations and uncertainty regarding oil revenues to serve future generations.

The study aimed to identify the influences on financing small-scale projects, either at the micro or macro level. And to identify the financing obstacles facing industrial projects in Iraq. And building a standard model for the factors affecting financing large projects. Providing goods that meet the needs and tastes
Several conclusions have been reached, the most important of which is that the exchange rate does not have a significant long-term relationship with the volume of funding during the research period, due to the relative stability of the exchange rates during the research period. A set of recommendations was also reached, the most important of which is the need to find a cooperative formula between private financing institutions and government banks in order to open more windows for medium and small industrial projects to obtain financing

استهدفت الدراسة تحليل أثر رأس المال العامل في المرونة المالية بين مختلف مستويات قطاعات عينة الدراسة المكونة من إحدى عشرة شركة مدرجة في سوق العراق للأوراق المالية موزعة بين ثلاثة قطاعات كل من (الصناعي، الزراعي، والخدمي)، وتؤلف هذه الشركات نسبة (20%) من مجتمع البحث للمدة (2012-2021) معتمداً على البيانات الفصلية لتشكل (440) مشاهدة، ولغرض اختبار فرضية الدراسة تم استخدام أسلوب البيانات اللوحية (Panel Data) وبالاستناد إلى برنامج التحليل الاحصائي (SPSS-V23) اعتمدت الدراسة على تحليل الانحدار المتعدد للتعرف على العلاقة بين المتغير المستقل (صافي راس المال العامل) والمتغير الضابط (حجم الشركة) مع المتغير التابع (الرافعة المالية).
وتوصلت نتائج الدراسة إلى وجود تأثير معنوي لرأس المال العامل في المرونة المالية لجميع قطاعات عينة الدراسة، وتباينت معاملات التأثير فيما بينهم، إذ أظهرت علاقة سالبة بين صافي راس المال العامل وحجم الشركة في القطاعين الزراعي والخدمي، وعلاقة موجبة لصافي رأس المال العامل وبعلاقة سالبة لحجم الشركة مع الرافعة المالية في القطاع الصناعي، واقترحت الدراسة أنه من الضروري على مديري المالية في مختلف القطاعات الاقتصادية الأخذ بعين الاعتبار إعادة وترتيب مصادر التمويل بين الآجال والأنواع بشكل مستمر والاحتفاظ بنسب رافعة مالية منخفضة من أجل زيادة مرونتها المالية واستغلال جميع الفرص الاستثمارية.

The current research aims to test the relationship and influence between organizational agility strategies and the quality of organizational performance. The research adopted the descriptive scientific method through the use of the questionnaire form as a tool for data and information collection, as it was distributed to a sample of office holders in the Dhi Qar refinery department, Dhi Qar Governorate , and the sample size was (89 ) Individuals, retrieved from the distributed forms, show that only (84) forms are suitable for analysis. That is, the response rate was (94%), and in order to reach the results and conduct the appropriate statistical analyzes, the statistical package (SPSS vr. 23) was used. The research reached a set of results, the most important of which was the existence of an impact relationship, meaning that there is a direct relationship between the dimensions of strategies Organizational liquefaction and the dimensions of organizational performance quality, and based on the value of the coefficient of determination ( ), which amounted to (.983), we conclude that the change in dimensions explains the change in the quality of organizational performance by (98%) and (2%) explained by other variables. This calls for consolidation and encouragement in the application of organizational leaning strategies because of their role in improving production processes.

The main idea of the research is embodied in helping production organizations to get rid of losses and add value to their products in a way that enhances their ability to meet the expectations and needs of their customers, by providing a future map through which the weaknesses experienced by the General Company for Electrical and Electronic Industries / Ministerial are eliminated. Accordingly, the research problem can be summarized, which the researcher was able to diagnose during field cohabitation within (the General Company for Electrical and Electronic Industries / Ministerial) and through a series of meetings with administrators and technicians in the company above by asking the question that (Is there a future map for managing the flow of value within the General Company for Electrical Industries? and electronic?). And based on what was raised from the question, the objectives of the thesis were defined as follows (drawing a future map for managing the flow of value within the General Company for Electrical and Electronic Industries), the results confirmed that there are a number of factors that impede the progress of the production process within the General Company for Electrical and Electronic Industries, which It is outside the control of the company.
Added value: It is preparing checklists and then presenting a future map through which all types of encroachment will be eliminated

The study aimed to measure the level of organizational cynicism as an independent variable with its three dimensions (the belief dimension, the emotional dimension, and the behavioral dimension) in the Directorate of Civil Status, Passports and Residence in Nineveh Governorate. The problem of the study revolved around raising several questions, including what is the level of organizational cynicism in the field under study? What are the reasons that led to its emergence in the field under study? The two researchers chose the questionnaire as the main tool for data collection. The questionnaire covered (213) individuals randomly. The research adopted the descriptive approach. In light of that, the study reached several results, including: The emotional causes are among the most important dimensions that contributed to the emergence of organizational cynicism. An indication of the importance of the emotional dimension in dealing with stakeholders in the researched organization, as the commitment of all working individuals (leaders and employees) to work values generates a sense of comfort, stability, optimism, satisfaction and happiness for them, and the study came out with several recommendations, the most important of which are: They appear in them and do not underestimate their size or effects, as one of these problems may lead to undesirable endings, or its immediate effect may be light, but it is covered by strong effects that affect its performance later.

This research aims to measure the superior efficiency of protected farms in Anbar province using data envelope analysis. (Data Envelopment Analysises)), specifically the (Super efficiency SBM) model for a sample consisting of 100 farms for the year 2020 for the autumn season, as well as an explanation of the internal reasons behind achieving high levels of efficiency, as a detailed analysis of the indicators of the statistical questionnaire collected from 100 farms was done. An operating reserve in Anbar Governorate, a number of conclusions were reached, the most important of which is the low levels of efficiency for most of the protected farms due to the waste in the resources used for these farms. On the levels of efficiency and super efficiency, as the average efficiency and super efficiency reached (0.81 0.80), respectively, followed by the elimination of it, and the research reached a set of recommendations, the most important of which are: It is efficient for its products to compete with the protected farms in the neighboring countries, and the owners of protected farms in Anbar Governorate must reduce the waste that occurs in the exploitation of As long as their resources, especially the waste in fixed costs, a large part of which is due to the decrease in the number of houses in one farm, so an attempt should be made to increase the number of houses for farms in order to reach the optimal size of the farm and to reduce the average fixed costs to the leve Optimum.

Iraq owns agricultural resources, such as agricultural land, water and manpower. The research aims to reveal Iraq's ability to secure the food needs of its population by exploiting this agricultural potential, and reviews the obstacles that hinder agricultural development in the country. The research reached a number of conclusions, including: Iraq's agricultural resources are insufficient to meet the food needs of the population in light of the prevailing productivity. The research also put forward a number of recommendations, including setting a comprehensive agricultural map for all regions of Iraq, for what should be produced, according to the available land and water, and the relative importance of each product.

The current research aims to shed light on the impact of employee motivation on organizational citizenship behavior and to demonstrate the latent effect of motivation in voluntary work that may be shown by workers and represented by organizational citizenship behavior for males compared to female workers in the service educational organization in the College of Administration and Economics, in order to find out whether employee motivation affects On organizational citizenship behavior, the research relied on the analytical descriptive approach. As for the field side, it represented the research community working in the College of Administration and Economics. The opinions of 195 employees working in the college were surveyed to determine the appropriate form of motivating workers of both sexes to form appropriate organizational citizenship behavior and provide the best service to the beneficiaries. One of the educational services in the college and providing an addition that we hope to share, trying to answer an important question is why there is a discrepancy in the form of incentives for males compared to females to motivate them towards altruism and volunteering in providing educational service? Assuming that that stimulus does not differ significantly between them statistically at the level of significance less than or equal to 0.05.
الترجمة The research adopted the questionnaire as a main tool to obtain the required data, and a set of statistical methods were adopted to analyze the data and test hypotheses. The research reached a set of conclusions, that incentives affect the increase in altruism to a greater degree in males because of informal relationships, friendship and clusters. Among all working groups at all levels of the organization, it improves organizational citizenship behavior among employees and helps the organization achieve its goals.

The current research aims to identify the extent of the impact of the use of information technology on organizational performance and was applied in a sample of continuing education centers in public universities to be the field from which data on research variables are collected, for the purpose of analyzing them, reaching the results and achieving the objectives of the research. For this purpose, a questionnaire was prepared that combines the research variables and based on previous standards and models, and the questionnaire was distributed to (the director of the center, people’s officials, unit officials, teachers, workers), and the sample size was (104) individuals from the total research community of ( 152) individuals by using De Morgan's equation to determine the sample size. In order to analyze the data obtained from the research questionnaire that formed the opinions and answers of the sample, the researcher used the programs (SPSS V.28) to analyze the primary data, and the statistical analysis showed a number of results, the most prominent of which was the presence of a strong impact of information technology on organizational performance.

The current research sought to study the relationship between total quality management and institutional performance among a sample of administrative leaders at the headquarters of the Iraqi Ministry of Education. The research problem was crystallized by the following question: What is the role of total quality management in institutional performance in the research organization? To achieve this, the researcher adopted the descriptive analytical approach in formulating the theoretical and intellectual framework, collecting, processing and analyzing data, and then interpreting its results. On the assistants of general managers, directors of departments, and officials of divisions and units, a random sample of (75) individuals was selected. In order to test the research hypotheses, a set of statistical tools were used to analyze the practical side, based on the SPSS software. The research has reached a number of conclusions, the most important of which is that the effective application of the principles of total quality management by the Iraqi Ministry of Education, as the institution under discussion, will be reflected in an increase in the ministry's ability to improve institutional performance.

The Research aims to Test a Model for Measuring Organizational Rhetoric, Through Three Dimensions (Leadership Personality, Diversity, Organizational Prestige), and the focus was on Testing the Structure. The Underlying Factor of Organizational Rhetoric, as the Descriptive Analytical approach was used to collect and analyze data by Means of a Questionnaire, Which is the main tool for the current Research, Was chosen A number of Iraqi private colleges and universities, represented by (Al-Turath University, Dijla University College, Al-Noor University College, Al-Hadba University College),The Research Community was Represented by a group of Teachers in these Colleges and Universities, who numbered (786) teachers, from whom a sample (Intentionally) was selected by (349) teachers and with various scientific titles (Professor, Assistant professor, Teacher, Assistant teacher). Based on the Results of the Research, a hypothesis was tested using confirmatory factor analysis, and the research reached a set of conclusions, including that the chosen factor structure represents the dimensions of Organizational Rhetoric in colleges, and this Undoubtedly indicates the Availability of Dimensions of organizational rhetoric in the surveyed universities, and based on these results, The research developed A number of proposals were made, the most important of which was the need for the University administration to pay attention to the dimensions of organizational rhetoric because of its importance in achieving a distinguished position for these Universities by having a Leadership personality that possesses the Initiative and effective direction towards goals and investing the diversity of Skills and cultures of its Teachers in order to achieve its Organizational Prestige.

The research aims to diagnose the level and nature of the influence relationship between strategic awareness in its dimensions (customer service awareness, sales awareness, product awareness, competitive awareness, administrative awareness) and competitiveness with its dimensions (profitability, productivity, cost, market share, customer satisfaction) in the Asia Cell Mobile Communications Company in Iraq
The research problem started from the main question (How aware are the leaders in Asia Cell for cellular communications of the role of strategic awareness in enhancing its competitiveness?), which was expressed in the main and subsidiary hypotheses. The final sample of (117) samples from the staff of Asia cell represented by (branch managers, department managers and sales center managers), and the research community in the company reached (160) samples, using a comprehensive inventory method, as (160) questionnaires were distributed, of which (117) questionnaires were returned. Valid for statistical analysis, with a recovery rate of approximately (73%) of the number of distributed questionnaires
The research reached a set of conclusions, most of which coincided with the research hypotheses, including (the clarity of interest by the surveyed company in strategic awareness and its dimensions and competitiveness and its dimensions), as the research resulted in the presence of influence relationships for strategic awareness in enhancing competitiveness in the surveyed company.

The current research aims to diagnose the nature of the relationship between spiritual intelligence as an independent variable and organizational behavior as a responsive variable, and to identify the role of each of them in achieving the required performance level for organizations and adapting to the rapid environmental changes. Of the importance of the research topic and the importance involved in the research sample and the researched company, the research adopted the descriptive analytical approach in the completion of the research. The research sample was an intentional sample (55) of the company’s leaders and included (working managers, assistant managers working, department managers, people’s officials) using the questionnaire as a tool A main tool for collecting data and information, and in order to process data and choose hypotheses, many statistical methods were used, including (Alpha-Cro-Nbach coefficient, confirmatory factor analysis) and the results were extracted using the computer program (SPSS v,23). The research sample’s interest in the dimension of comprehensiveness, which includes realizing the vision and developing working relationships with Possessing good affiliation, and as the results reflected a set of recommendations, the most important of which is that the company in question takes into account the creation of a new generation of decision-makers capable of dealing with subordinates on the basis of the spiritual dimensions that the research and its results brought, especially the dimensions of business intelligence and not on the basis of routine job.

The issue of unemployment has received a great deal of attention in developing and developed nations in terms of research and analysis. Unemployment is defined as that condition that describes individuals who are unable to obtain a job despite their search for it and their ability to do so and at any level of wage. The problem of unemployment in Iraq lies in the increasing number of workers in the public sector and the inability of the private sector to absorb large numbers of labor due to the lack of numbers of production and service projects, accompanied by the economic openness to the outside since 2003 and the influx of various types of goods and services to the interior, which led to the layoff of large numbers of labor and the emergence of economic and social problems. The importance of the research appears from the negative effects that unemployment has on the economic and social reality of the country, so our study relied on a hypothesis that stipulated the existence of a number of macroeconomic variables that contribute to varying effects on unemployment rates in Iraq during the period 2000-2021, and in order to prove the hypothesis of the research was The adoption of a standard model that included a number of macroeconomic variables, which were represented in the values of gross domestic product X1, population X2, inflation rate X3, and government spending values X4 as independent variables that affect unemployment rates Y during the mentioned period. The Iraqi economy has been subject to several external shocks, resulting in an imbalance in the structure of the gross domestic product, which led to an increase in unemployment rates as well as economic openness to the outside world. After the year 2003, which reflected its effects in laying off large numbers of manpower, we recommend supporting the work of the private sector and Generating the values of investment allocations for establishing new projects, operating stalled projects, limiting foreign imports, and employing local investment companies in improving the reality of infrastructure, as this plays a very important role in reducing unemployment rates in Iraq.

This study aimed to explore the compliance (non-compliance) of Iraqi banks listed in the Iraqi Stock Exchange to the International Accounting Standard No. 7 cash flow statement. The cash flow statement, when prepared, provides flexible options for its preparers, such as preparing it in the direct or indirect way, as well as the flexibility in classification accounting items among the three components of the statement, namely, cash flow from operating activities, cash flow from investment activities, and cash flow from financing activities. In order to achieve the goal of the study, the researcher resorted to using a checklist approved by the big four major auditing companies (Pricewaterhousecoopers, Deloitte, Ernst & Young and KPMG). The compliance (non-compliance) of 42 banks listed on the Iraq Stock Exchange for the year 2019 was verified. The study found that Iraqi banks have a high compliance Percentage for International Accounting Standard No. 7, the cash flow statement up to 82%..

The research aims at what the e-commerce environment is and its accounting and auditing requirements, clarifying the process of tax accounting in the e-commerce environment and its problems, clarifying the most important internal control procedures for sales tax in accordance with international standards, and proposing a general framework for the internal control system on sales tax in the e-commerce environment.
And reached several conclusions, the most important of which can be mentioned, namely that the process of collecting sales tax in the e-commerce environment requires the internal control system to re-evaluate and update its components and methods in the control process, The research concluded with several recommendations that may contribute to the success and modernization of the regulatory system, the most prominent of which is the necessity of adherence to the control procedures by the supervisory staff, in addition to granting the supervisory staff complete independence in their work so that there are no interventions that change the assessments and decisions taken in the process of collecting sales tax.

The research aimed to test the possibility of employing the core capabilities of the academic leaders at the University of Anbar and research started from a problem expressed by a number of intellectual and applied questions. The aim of the research was to clarify the theoretical philosophy and the intellectual implications of the three variables discussed in the research (core capabilities, human resources practices,) and determine their level of importance, The research sought to clarify the theoretical concepts of its variables in its general form and to optimize the use of the fundamental capabilities of the transformation towards the universality of institutions, with the practices of human resources and their application in the research university. The research used the analytical method. The research has reached several conclusions, the most important of which is the existence of a causal relationship between the intrinsic capabilities and the human resource practices, as well as the university's possession of the vast amount of human resources and capabilities, but it does not enhance the conservation and investment strategy of these available resources, and the difficulty of determining whether these core competencies or non- core, And formulated a set of recommendations consistent with the conclusions already reached by the progress of the need to avoid the leadership at the university on the constraints and limitations that prevent the implementation or implementation of effective practices that lead their institutions towards global performance in light of human resources as fundamental non- traditional resources

The aim of the current study was to investigate the mediation role of organizational learning (OL) in Saudi universities in relationship between organizational justices (OJ) on the smart organization (SO). The data were gathered from the academic staff members at Shaqra University. Selecting the sample was randomly design from the staff population of Shaqra University, that among of (137) members. The Kaiser-Meyer-Olkin (KMO) Measure of Sampling Adequacy is (0.866), Descriptive and analytical research methodology was used to collect data and to analyses the extent to which (OJ) impact on (SO), throw (OL) in the Shaqra University ,the questionnaires' reliability was also tested and they were reliable due to Cronbach's Alpha coefficient of (0.79), and (0.87) respectively. Data analysis was carried out by using the statistical program package (SPSS 23) and (AMOS23). The results showed that there was a significant correlation between Organizational justice (OJ) and smart Organization (SO). Furthermore, there is direct impact of organizational justice (OJ) dimensions on the smart organization (SO) at Shaqra University. In addition there is The indirect effect of organizational justice (OJ) on the smart organization (SO), with the presence of organizational learning, which indicates the mediating role played by organizational learning (OL) in the impact of organizational justice (OJ) in the smart organization (SO) at Shaqra University.