magazine of college Administration&Economics for economic & administration & financial studies

This research paper is concerned with highlighting the requirements for maintaining monetary and financial balances in Iraq in light of the continuing fluctuations in oil prices, relying on the descriptive analytical approach, which is based on describing the various theoretical aspects related to the study and analyzing numbers and statistics related to the development of relevant indicators, and it has concluded that the Iraqi economy It experienced severe exposure after every oil shock, as oil price shocks are considered as the most important contributor to economic fluctuations, which led to various negative repercussions on the exchange rate or total exports, revenues, the general budget, Accordingly, Iraq must work to disentangle its economy from the price of oil through reforming its development model, its spending policy, in addition to developing the method of preparing the general budget, as well as diversifying its economy and searching for alternative financing sources.

This research aims to identify the amount of influence of organizational cynicism in its dimensions (personal dimension, cognitive dimension, behavioral dimension) on the performance of employees.
The research reached a set of conclusions, the most important of which are: There is a direct and essential impact of the dimensions of organizational cynicism on the performance of employees. The research also concluded with a set of recommendations, the most important of which are: The organization must encourage positive culture and active participation among the employees in the organization, through periodic meetings, workshops and recreational activities to reduce the phenomenon of cynicism.

The rapid transformations taking place in contemporary societies place a great responsibility on knowledge institutions to overcome obstacles and achieve the goals they aspire to, so it is necessary to be a model for other organizations.
Hence, and through reviewing the literature and previous studies related to the subject of intellectual capital and strategic leadership, the research problem was derived, which arises from the following questions: The main question: What is the role of intellectual capital in achieving strategic leadership?
The research aimed to identify the role of intellectual capital in promoting strategic leadership in the College of Science for Girls - University of Babylon - Iraq, and to determine the nature of intellectual capital in the researched university, and to identify the methods adopted by this scientific institution in strategic leadership related to existing intellectual capital.
The research followed the descriptive analytical method, and the study population was (250) from the staff of the Faculty of Science for Girls at the University of Babylon, and a random sample of (150) was selected. The research relied on the questionnaire as a main tool for collecting data, and after analyzing the data with appropriate statistical methods; the researchers arrived at several Results, the most important of which are: the presence of a significant effect between intellectual capital and its dimensions, strategic leadership and its dimensions.

The auditor plays an essential role in economics and accounts, because of the confidence his report shows in the financial statements, and when applying the different stages of the audit process, the auditor must maintain standards that define a kind of commitment in his professional behaviors, in a way that supports his independence, and accordingly the research aims In order to indicate the threats that affect the disclosure of the internal auditor, and to achieve the goal of the research, the hypothesis was formulated that assumes a statistically significant relationship between the threats facing the internal auditor and his professional disclosure.
The study aimed to identify the factors affecting the quality of the reports of the internal auditor, including the principle of accounting disclosure. Its use is a stratified sampling technique, and the primary data was collected using the self-questionnaire, and then the collected data was analyzed with the help of the statistical package (SPSS), and in the light of testing the research hypotheses,
it was concluded that the financial interests of the internal auditor with the client can affect the disclosure The work of the internal auditor and thus can affect his reports, and that unprofessional harmony and the internal auditor's defense of the client's interests can also affect the disclosure of the internal auditor, which in turn affects his reports.
The study concluded that the principle of accounting disclosure is directly related to the work of the internal auditor and affects his decisions, which in turn affect the decisions of senior management, as well as the principle of accounting disclosure contributes to strengthening the principle of accountability.

The current research aims to know the skills of women’s leadership and their impact on glass ceilings and the extent of the success of the application of these two dimensions in the government sector of the city of Baquba, represented by the industrial complex in Baquba. The research problem is a set of hypotheses, the most important of which is the positive impact of women’s leadership on overcoming the phenomenon of the glass ceiling for female employees working in the industrial complex in the city of Baquba.
The research community was chosen, the government sector, which represents the industrial complex in the city of Baquba, and the research sample of (51) respondents was selected, which targeted decision-makers from the women leadership in the company in question, using a set of statistical tools from the standard deviation and arithmetic mean, and the Pearson correlation coefficient, and the value of the effect on the variables f The results of the research reached a set of conclusions, the most important of which was the awareness of the feminist leadership of the phenomenon of the glass ceiling in the industrial complex of the city of Baquba, and the results of the analysis also indicated that there is a significant influence relationship for women’s leadership in the phenomenon of the glass ceiling. Women leaders are among them to present opinions and ideas that are in the interest of the company as they look from a point of view that may differ from the views of men and to attract women in the service operations and provide the company’s products to them. , through contemporary methods available such as training courses and computer programs in management, leadership, and attention Scientific theses in this context.

The many rapid changes that the world is experiencing and the openness to the outside world has led to the countries of the world heading towards a market economy and in the face of financial crises and sudden collapses of many international companies, which were triggered by financial corruption, manipulation of financial statements and bad behavior of the managers and managers of these institutions, in addition to the lack of financial transparency that prompted these circumstances. The emergence of the term corporate governance, which has become the concern of all developed and developing countries Corporate governance is seen as the only solution to overcoming these crises, as it has become a means of enhancing confidence in the economy of any country and an indicator of the level of performance reached by institutions, and this is what led investors to search for companies that implement the concept of government, as the government is an integrated system of financial control. And the non-financial, through which the company is managed and monitored.
*مديرية تربية بابل .
It is based on rules and foundations that can detect cases of manipulation and corruption,ensure oversight of performance, the right to hold management accountable, and achieve transparency and justice to a degree that leads to gaining the confidence of dealers in the markets and ensuring its stability. As a result of the existence of a contractual relationship between owners and managers, many problems have arisen, the most important of which is the problem of conflict of interest, as managers work to achieve their self-interests by maximizing their return by not exerting effort on Calculating the interests of the owners and in order to reduce these problems, many countries have developed basic principles of governance in order to protect the interests of the parties related to the company. The budgeting of performance programs appeared to reform the general budget system and the ways of categorizing it to fit with modern administrative trends, and that government budgets are built on the basis of jobs, activities, programs and projects, and that the basic idea of balancing programs and performance is based on the transformation by modifying the expenditure system that must be adhered to on the basis between functional cost and activity

: Purpose: The current research aims to test the impact of social capital with its dimensions (structural dimension, cognitive dimension, relational dimension) on strategic renewal with its dimensions (gradual renewal, radical renewal), as it adopted in its theoretical framework social capital as an independent variable and strategic renewal as a dependent variable.
Methodology: Using the intentional sample, (120) questionnaires were distributed to the administrative leaders of the Iraqi General Cement Company - Kufa Cement Factory.
The importance of the research: The research derives its importance from the importance of the variables investigated, being one of the contemporary approaches and affecting the nature of the work of organizations,
as well as addressing an important sector, which is the industrial sector, which is considered the most important and effective in the process of economic development, and the link between variables, namely (social capital, strategic renewal), as There are no previous research that dealt with or combined these variables to the knowledge of the researcher, which justifies the initiation of research and testing of these variables.
The most important practical results: The results of the current research showed the existence of a positive and significant multiple influence relationship between the research variables (social capital, strategic renewal).
The most important conclusions: There is a significant correlation relationship between social capital and its dimensions (the structural dimension, the cognitive dimension, the relational dimension) and the strategic renewal at the macro and micro levels.

The study aimed to identify the role that governance plays in the quality of banking services and to find out whether this relationship affects the administrative decisions of stakeholders in all economic units in the banks under study. The researcher used the descriptive analytical approach, where the study community included a group of banks listed in the Iraq Stock Exchange, and the banking sector was taken from the sectors in the Iraqi financial market, given that the sector is related to the subject of the study, and the questionnaire was used as a tool for this study, which is the most realistic scientific research tool It is considered the most appropriate to achieve the objectives of the study, as the questionnaire consisted of several axes represented by the independent variable, governance standards, and the dependent variable, the quality of banking service.
The researcher used a number of statistical methods in the Spss program to present and analyze the results of the study. It reached a set of results, the most important of which are:
There is a statistically significant relationship between adopting governance as a system in banks, reducing administrative and financial corruption, and providing better service, which is a very strong positive relationship.
There is a statistically significant relationship between the application of governance as a system for developing the efficiency of job and banking performance, which is a very strong direct relationship.
The application of corporate governance standards contributes to improving the quality of banking services.
At the end of the research, the researcher concluded his study with a set of recommendations, the most important of which are:
Increasing the volume of control by the competent authorities in the bank over employees to adhere to the confidentiality of bank accounts.
The need for all management and employees to pay attention to all dimensions of banking service quality to achieve the bank\'s goals, increase customer attraction, and achieve the greatest amount of profits.

The importance of financial sustainability comes through the importance of public finance in the economy. Financial sustainability is a form of financing that the state resorts to to finance government spending for the general budget. It demonstrates the state's ability to implement its work programs for various activities within a certain range, without compromising its future ability to spend. It is based on the ability of the government to fulfill its future obligations, and the research aims to analyze indicators of rentier economy in Iraq, analyze indicators of financial sustainability in the Iraqi economy for the period (2004-2022), and analyze the relationship of renter economy and financial sustainability in the Iraqi economy for the period (2004-2022), and has The researcher hypothesized that sustainability and its indicators in Iraq may lead to raising the efficiency of the performance of the Iraqi economy in light of the fluctuations in the oil sector. The research relied on the inductive approach using the general analytical descriptive method to know the basic and theoretical concepts of financial sustainability,and the renter economy, and analyzed the research sample based on the data of the Iraqi Ministry of Finance and the Central Bank of Iraq, and reached the following results: The Iraqi economy is a renter economy because it depends on the crude oil sector In terms of oil revenues, which constitute more than (95%) of total public revenues, and oil production constitutes more than (50%) of the gross domestic product, and this made it more vulnerable to external fluctuations in the global oil markets, and the results of the research showed that tax revenues contribute a percentage Low public revenues, which range from (3-4%) due to the poor efficiency of the tax system and tax administration and high cases of administrative and financial corruption. As for the internal debt, it continued to decline during the years (2004-2008) due to the rise in crude oil in global markets, especially after the lifting of economic sanctions and permitting With the increase in the export of oil, the internal debt also witnessed a rise in 2009 due to the decline in crude oil prices in the global markets as a result of the negative effects of the global crisis (2008), which led to the state’s tendency to borrow internally to finance the deficit in the general budget. In the years (2014-2016), it also witnessed an increase due to the decline in oil revenues as a result of the drop in oil prices and the deterioration of the security situation in the country.The researcher recommends: striving to reform the tax system and advance it to the level that achieves the required economic goals, foremost of which is financing the deficit in the general budget, and then achieving economic and financial stability, and among the conditions for enhancing financial sustainability in rentier countries, including Iraq, is the need to achieve a set of conditions in it, A series of deficits and stable public debt must be achieved in the long run.

Through financial engineering, its methods and tools, we can control and accurately define risks and be able to monitor important changes in the risk situation. Financial engineering can give us a complete idea of how to hedge against the risks that commercial banks or financial institutions in general may be exposed to, and prevent losses. While making sure that banks and financial institutions obtain an appropriate return as a result of the risks that they may face.
This research mainly aims to identify the various aspects related to financial engineering and to identify risks and their impact on commercial banks through their tools to reduce the impact of risk as well as to identify the type of risks facing commercial banks, the research sample and try to address them in a simulation way,
and to determine the extent to which the simulation technique can be applied in engineering Financial risk management in commercial banks.
The research tries to ask a set of questions, including: Are the commercial banks, the research sample, tending towards the use of financial engineering tools, and does this contribute to supporting risk management? Is there sufficient awareness of the concept of financial engineering in commercial banks in general and the research sample banks in particular?
The research stems from the hypothesis that (it is possible to rely on the quantitative methods used in financial engineering to build and engineer a risk measurement model issued by commercial banks, based on the simulation model related to the guiding principles of risk management in commercial banks).
The research sample consisted of three banks listed on the Iraq Stock Exchange, which are (Bank of Baghdad, the Commercial Bank of Iraq, and the National Bank of Iraq).
In this research, we try to use the simulation method as a means to measure the role of financial engineering in the risks that the research sample banks may be exposed to.

The current research seeks to explain the nature and level of the relationship between balanced leadership and organizational health in (Warith Al-Anbiya University and Al-Safwa University) and this comes as an attempt to reduce or bridge the knowledge gap between the two variables of the research. As well as trying to lay the right and appropriate foundations for the creation of leaders by relying on symbols emanating from the Iraqi society, it is possible to invest in order to be the most important capital for its profit or service organizations. To achieve this, the two researchers distributed 98 questionnaires to the teaching staff of both universities, and the number of questionnaires retrieved was 84 questionnaires, while the number of questionnaires valid for statistical analysis reached 57 questionnaires, with a rate of 96% of the questionnaires retrieved

The importance of the research comes through the role of exchange in the macroeconomic، and it has a significant impact on various economic activities (gross domestic product، inflation، trade، general budget)، as it is used to achieve economic and monetary stability by avoiding the increase in inflation rates and preserving the value of the local currency (the dinar Iraqi) and enhance community confidence in it. The research problem revolves around answering the following questions: Is the exchange rate of great importance in the Iraqi economy? Did the foreign exchange rate (the dollar) contribute to the increase in the inflation rate? Is inflation affected by changes in the foreign exchange rate (dollar) in the Iraqi economy? The researcher hypothesized that there is a significant relationship between the foreign exchange rate and inflation in the Iraqi economy. The researcher developed a standard model consisting of the exchange rate as an independent variable، and inflation as a dependent variable. There is no significant relationship between the exchange rate and inflation، and this does not correspond to the reality of the Iraqi economy.

The study aims to explain the behaviors of administrative leadership, its theories, and directives of leadership behavior that represents the patterns of administrative leadership. We conclude from these theories that the effectiveness of leadership depends to a large extent on the circumstances of the organization and on the personal qualities of the leader, and that the effectiveness of the organization depends on training the leadership only, but it is necessary to develop the institution itself. That is, the internal conditions in it so that the leadership can work fully effectively and be able to interact with the workers and direct their efforts to achieve the objectives of the organization. Studies of leadership behavior were not limited to leadership theories only, but extended to the requirements and qualities that must be available in the leader and as a result of the emergence of new theories in the field of leadership.Management Research tended to study the leadership behavior of leaders or candidates to assume leadership positions in social institutionsThe success of any institution depends on the extent to which the planned goals are achieved,
and from it the role of administrative leaders is the most appropriate choice of means so that these institutions can survive and continuity, but the role of these leaders differs according to the styles of leadership and the characteristics of leaders, and any method they follow in order to influence subordinates and achieve coordination among the units and members within the institution, and as a result, the economic institutions are obligated to follow appropriate and effective leadership patterns in order to achieve the required goals

The aim of the research is to know the nature of the correlative and influencing relationship between e-training and organizational dexterity, as the research problem included a number of questions, most notably is there a role for e-training in achieving organizational dexterity? The research gains its importance from the importance of the role played by electronic training in providing the trainees with the required skills remotely during the period of the Corona Covid-19 pandemic, developing their capabilities and capabilities, and gaining them the necessary knowledge to refine their talents and develop their experiences with new skills. (43) questionnaires were collected and distributed to a number of trainees at the Center for Scientific and Consulting Services at the Rusafa Institute of Management. Data were analyzed based on the descriptive analytical approach using the SPSS-V statistical analysis program. 26. And Smart Pls, and the study reached a set of conclusions, the most important of which was the existence of an impact relationship and correlation between electronic training and organizational prowess. The research also revealed the use of the Office of Scientific and Consulting Services for electronic training techniques during the period of the Corona pandemic. During the crisis successfully, the research recommends the need to apply electronic training techniques to develop the abilities and skills of the trainees in terms of organizational dexterity in order to gain the trainees the skills to explore and exploit resources and achieve organizational flexibility, which will reflect positively on facing environmental changes during the pandemic period and beyond.

Iraq depends mainly on oil exports, as it constitutes a large proportion of its financial revenues, and that the oil sector is a depleted resource and more exposed to price fluctuations, so it calls for the need to diversify the economy and expand its production base, and the research reached some conclusions, the most important of which is according to the Herfindahl-Hirschmann index to measure economic diversification and imbalances in Iraq It was found that the Hirschman coefficient is close to the correct one, indicating that economic diversification in Iraq is lacking and its dependence on one sector, and some recommendations that economic diversification is a long-term process that requires developing plans and following development strategies in terms of rehabilitating the infrastructure and providing an appropriate and stable environment to activate the activity of non-sectors oil.

Strategic planning is one of the most important administrative approaches that helps all organizations to succeed and continuity, and to overcome the risks to which the management of banking organizations are exposed in their work environment, in light of the wide increase in risks, and the possibility of exploiting the opportunities that necessitate organizations to become leading organizations in their performance on the basis Long-term.
The current research aims to identify the extent of awareness of the researched organization (Rafidian Bank) of the extent of using strategic planning, by addressing the impact of the strategic plan on investment in securities and standing on the fact of the actual contribution of strategic planning in achieving investment in securities, through field testing of sample data From the employees of (Al-Rafidain Bank), and a set of questions were relied upon in a questionnaire paper to collect data, which was distributed to the sample consisting of (28) of the bank's employees. Based on the foregoing,
the research took the theoretical and applied path according to four basic chapters. The first chapter is the research methodology and includes the problem, the hypothesis and the aim of the research. The second chapter consists of the theoretical side as well as shedding light on the research variables. The third chapter is the applied practical framework for the research. The fourth chapter includes a set of conclusions and recommendations.

The research aims to analyze the reality of the exchange rate , analyze the reality of the external debt in Iraq for the period) 2004_2021).
and measure and analyze the effect of the exchange rate on the external debt in Iraq using the (ARDL) model. the many changes that occurred in the exchange rate of the Iraqi dinar towards the US dollar and with the issuance of laws and procedures that regulated the independence of the Central Bank in drawing monetary policy and building bumpers related to the window for selling foreign currency and despite the support of dollar oil revenues to ensure safe rates of reserves Foreign currency, however, had a limited impact on the total external debt. The researcher hypothesized that despite the rise in the value of the Iraqi dinar as a result of changes in the exchange rate, supported by appropriate cash reserves, the impact of this on the total public debt remained limited.
The researcher was able to use the inductive and deductive approaches to prove the research hypothesis or not, in addition to the quantitative method. And I reached the following results: There is an inverse relationship in the long term between the independent variable (exchange rate) and the dependent variable (external debt (Y2). It agrees with the approach of economic theory.

The current graph in recognizing the impact of resonant leadership with its dimensions (mental alertness, hope, compassion) as an independent variable and anomia with its dimensions (non-normative, organizational cynicism, the value of the present value) as a dependent variable in the Municipality of Hilla. The current importance of the current study stems from appropriate corrective measures that can be resonant in the field of operation and instructions in the field of action; and sub The Hilla Municipality Directorate selected a field community for the study, and the size of the community reached (630) employees for the application of the frameworks of the scientific study, and the sample size was (239), and a questionnaire was distributed to them The number of respondents was (230). The study hypotheses were tested and analyzed using the ready-made software package (SPSSV.25), which resulted in presenting a set of results, the most important of which is that resonant leadership has a direct impact on organizational anemia in the municipality of Hilla, but below the desired level.

The research dealt with the possibility of applying Sharia accounting standards in Iraqi Islamic banks. Those Islamic standards, and the research derived its importance from the importance of the presence of Islamic banks and the size of their influence in the banking industry. To put forward a hypothesis, which is that the commitment of Iraqi Islamic banks And its application of Sharia accounting standards helps in developing a framework that enables it to improve its financial performance, and the limits of the research were in the spatial limits, as it was applied to (Eilat Islamic Bank) and (National Islamic Bank). The research reached a number of results, including: Islamic banks have become a strength Financial and economic despite the challenges that these banks face vis-à-vis traditional banks,and the research recommended the necessity of enacting a law or legislation for Iraqi Islamic banks regulating their business,and benefiting from the experiences of successful banks in the outside world and other important recommendations...

The currency sale window has contributed since its introduction in the Iraqi economy to maintaining the exchange rate of the Iraqi dinar effectively, but on the other hand it carried with it many negative effects as well, the most important of which is the deepening of the distortion in the price structure, which also contributed to deepening structural distortions in the Iraqi economy, the research aims to study the impact of the currency sale window in deepening structural imbalances in the Iraqi economy during the period (2006-2022) and tries to highlight the currency sale window in deepening structural imbalances In the Iraqi economy through the assumption that the currency selling window, despite the benefits it has achieved for the Iraqi economy, has contributed to distorting the price structure by affecting real economic growth rates, exchange rates, and imports.

The issue of financial discipline is considered one of the important topics that has received wide attention in many developed and developing countries alike, in order to enhance financial sustainability in a better way that contributes to achieve the desired economic development goals, as financial discipline is considered one of the most important modern tools in influencing financial discipline in any country all over the world, and its economic effects have emerged through global experiences, but its applications differed from one country to another due to the nature of the economic and social system prevailing in each country, and this is what has clearly appeared in the Iraqi economy through the lack of commitment to implementing standards and foundations related to financial discipline. In addition, there are many obstacles that prevent the application of these standards.
Thus, the role of financial discipline in enhancing financial sustainability in the Iraqi economy was looked at,
and the most important obstacles that represent an obstacle to the progress of financial discipline work were looked at and what it may be exposed to in the future by studying indicators of financial discipline in Iraq and demonstrating their impact on financial sustainability.

One of the difficult general frameworks for developing countries, including Iraq, is the necessity of establishing an auxiliary entrepreneurship network at the local level. With countries seeking recently to change their strategies regarding the management of scientific and industrial institutions, any sustainable development strategy must include the development of small and medium enterprises in its policies. And providing material and moral support, as small enterprise activity is one of the most vital and important activities in all countries of the world, especially with regard to achieving sustainable development, so it is necessary to launch initiatives aimed at establishing innovative structures such as technology business incubators, technology parks, intellectual protection and policy offices. Science and technology effectively. Therefore, business incubators are a tool for promoting sustainable economic development and restructuring by encouraging self-employment, private work, and acquiring and employing modern technology. Incubators can play a dual role, especially incubators located at universities .Working as experimental facilities to transform research results into commercial products and services on the one hand, and creating the appropriate environment for training emerging business owners on the other hand. Thus, it will contribute effectively to reducing the economic and social problems facing developing countries and achieving sustainable economic development.

Accounting and auditing are just two of many fields that have directly benefited from the study of big data in rapid innovation. Decisions can be made efficiently and creatively with the help of big data. The purpose of this study is to find out how it affects the use of big data analytics. And auditing management decisions. Topics to explore include how accounting has been affected by the field of data. We will also provide examples of how analysis can be used in this context and discuss the issues and prospects of integrating data analytics into accounting and auditing. The insights gained from this study and how it influenced managerial decision-making processes are the main objectives.

This study aims to determine the impact of wise leadership in organizational sustainability at the level of Al-Mustaqbal university. The study began with a main problem that included several questions revolving around the nature of the influential relationships between the two variables at Al-Mustaqbal university. The study adopted the scale (Weixu,2020) to measure the dimensions of wise leadership. The scale (Alshuwaikhat et al. 2016) was adopted to measure the dimensions of organizational sustainability. The questionnaire was adopted as a main tool for collecting the data necessary for the study. The study sample represented (230) faculty members of Al-Mustaqbal university. For the purpose of analyzing and processing the data statistically, a group of descriptive statistical methods were used during the statistical program (Amos v.23). It was concluded that there is a significant effect of wise leadership and its dimensions on organizational sustainability at the level of Al-Mustaqbal university, with the university administration being keen to work on enhancing a sustainable and clean environment for the university.

The research aims to know the role of the availability of the marketing database in determining the volume of sales and an attempt to bridge the knowledge gap about the variables of the study, and to determine the relationship of correlation and influence between the availability of the marketing database and the volume of sales, and to pay attention to the availability of the marketing database that is characterized by modernity and facilitation of its use by customers, especially if it contains Accurate information about products will increase the sales volume of organizations. The variable availability of the marketing database is one-dimensional, while the sales volume included three dimensions (sales efficiency, sales activities, sales performance),and the main problem of the study lies in the lack of a clear perception among the study sample about the role of the availability of the marketing database and sales volume.The importance of the study lies Customers need such studies and the provision of the intellectual base, practical results and subsequent procedures on the subject of the study. A sample of customers was selected in the center of the city of Hilla, and it was chosen randomly. The sample size was (384) customers from the study population, which numbered (612,976). In the study, an analytical approach based on trends was used by building a scale in the light of previous studies. The questionnaire was a basic measurement tool for collecting data that was employed to test the hypotheses of the study through the use of statistical methods and programs (AMOS.V.23, SPSS.v23). The study proved the validity of Hypotheses The results of the statistical analysis showed a significant correlation and effect between availability of marketing database and sales.