AL-Anbar University journal of Economic and Administration Sciences

The method of public _ private partnership is one of the successful ways to rehabilitate and operate the production lines of the public company which is not available for use .this method ensures the benefit of the strengths of both sectors, which is a necessary step to reconstruct mixed industrial projects. The General company for the manufacture of glass and refractories in Ramadi to use this method in front of the inability or desire of the government in the rehabilitation of the inability of investors to buy these plants because of the large capital required by the company. The company contracted with private investors for the rehabilitation and operation the teachers of glass panels, medical bottles and jars in the manner of participation in the production.
The commercial evaluation indicators of the project showed the feasibility of investing in it. The rate of return on investment reached SRR (24.6%)of the production capacity. The redemption period is (2.4) years, the net present value is (3485) million dollars and the internal rate of return is (45%). As for risk measurement, sensitivity analysis showed a low risk of investment in this project and margin of safety is estimated at about(45%). All indicators show the feasibility of investment in the project in a participatory manner as it gains both sides the private sector and the public sector.

Financial sustainability is one of the most important issues that countries are trying to achieve, including Iraq, which suffers from problems and challenges that contribute to the weakness of financial sustainability. On the one hand, it depends on revenues from crude oil, which in recent years has witnessed a significant decline in oil production and volatility in world prices. Which led to the decline in oil revenues, which has clearly affected the budget, on the other hand, the tax resources and other resources, the decline of relative importance in the structure of public revenue, so the study aims to study financial sustainability and analysis of indicators and factors Of which, the development of a range of options or future reforms that enhance the sustainability and effectiveness of public finances.

The aim of the research is to uncover the relationship between the elements of strategic intelligence , Systems thinking, future vision, motivation, partnership) in strategic vigilance (Technological vigilance, environmental vigilance, marketing vigilance) and the contribution of this relationship to strengthening Strategic capacity (cognitive capacity, absorptive capacities, transformational capacities) At the Technological University and to achieve the research objectives, there were several questions and hypotheses that were tested Depending on the statistical program (SPSS) and using many statistical methods to measure Relationship and impact between the three search variables. The questionnaire has been adopted as a key measurement tool Before (45) of the heads of departments and their assistants at the University of Technology. The importance of research lies It provides an intellectual framework for the nature of search variables based on applied effort through application Theoretical concepts in the practical field. The most prominent results were the existence of a correlation And a significant effect between strategic intelligence and strategic alertness and the reflection of this relationship on the possession Strategic capabilities of the organization in question. The most prominent recommendations were to deepen the eyes of the leaders Management of the Organization, which is concerned with the need for the Organization to invest in strategic thinking Organizing the managers and working to bring about more change in those capacities to recognize the variables of the environment And to understand the problems that this environment fosters.

The main objective of the research is to determine the impact of information technology on the promotion of time management at Waziriya General Company for Electrical Industries. The descriptive approach was based on a descriptive sample of (221) items distributed proportionately at different administrative levels. The research found that there is a high availability of information technology and enhanced time management at Al Waziriya General Company for Electrical Industries. And that there is a statistically significant impact of the use of information technology on the promotion of time management in Al Waziriya General Company for Electrical Industries. The researcher recommended the importance of supporting the use of information technology through the continuous development and updating of the hardware, systems and programs in line with the latest technology, and supporting the enhancement of time management in the company through prioritizing and working in the use of technological programs, Time.

The study aimed to find out the relationship between the capital structure and financial performance. The study consisted of 18 banks that were tested. This study used the analysis of Panel data using the fixed and random effects models and the general least squares method (GLS) to test the study hypotheses. The results showed that the capital structure is measured by the ratio of indebtedness and profit before interest and taxes to total assets. It has a negative and significant moral impact on the performance of Iraqi banks as measured by the return on assets and the study recommended to the banks' administrations to use all means that will enhance the deposits and all its forms as the main source in Yale activities

The aim of this research is to measure the level of influence of selected demographic factors (gender, age, grade level) in the level of student satisfaction with the university services provided to them at the University of Human Development in the city of Sulaymaniyah. A descriptive analytical approach was adopted as a method of conducting the research, and a questionnaire questionnaire consisting of (20) questions embodied the contents of the services provided by the researched organization, in order to identify the most important areas of priority services from the perspective of the research sample within three levels (scientific services, cultural services The questionnaire was distributed to a random sample of (242) students from the second, third and fourth stage at the University of Human Development and from the study population of (2500) students. Factors d This resulted in a main hypothesis and a sub-hypothesis, which were tested using a number of statistical methods using SPSS-10 For Windows and confirmed their results in support of the research hypotheses, positive objectives and validity of its plan.
The research reached a number of conclusions, the most important of which was the presence of the influence of demographic factors in the level of satisfaction in the sample of the research as well as the presence of significant statistical differences attributed to the variables of sex, age and school stage, and the most important recommendations reached by the research: For the lessons and work to find a mechanism announced and applied to deal with the complaints of students and increased attention to the environment and public places in the university and squares, gardens and places for students to sit at break time.

The research sought to clarify the role of business intelligence in the process of financial decision making in the private banks in the province of Erbil, by measuring the impact and testing the relationship between the concept of business intelligence and financial decision making. A questionnaire was adopted and distributed to the administrative staff in the private banks. The research hypotheses related to the correlation and influence between the two variables were tested using (SPSS). The most important findings of the research is the existence of a correlation and a significant impact between business intelligence, and financial decision-making. The research is framed in two aspects, the first is the theoretical aspect and the concepts of business intelligence and financial decision making. Second, the practical aspect was based on the questionnaire form as a means of obtaining data and analyzing the results to reach conclusions and proposals.

Political stability is characterized by flexibility that indicates the ability of the system to contain conflicts without the use of coercion or obligation except in the narrowest range, as well as the ability of the system to deal with crises facing it and reduce them, and this situation has a positive impact on the profitability of banks, which helps to create a sector A stable banker and creates increased confidence to deal with banks, and this is what happened in the banking sector in the Arab countries after 2010, as this period witnessed an adverse situation represented by political instability, the results of which turned against the stability of the banking sector and then financial stability as it represents the largest part of the financial system .
This research came to demonstrate that the existence of political stability in the sample countries results in the failure to impose the rule of law by force and smooth and organized banking procedures, and vice versa, as instability creates power enforcement by force and an increase in strict procedures, which limits banking activities, which has a negative impact on the profitability of this sector, i.e. The banking sector . And that the banking sector often loses its stability as a result of the destabilization of investor confidence in it as a natural reflection of the political instability in the country and therefore countries must maintain the banking sector's gains in times of political stability, which is the focus of financing the economic development of any country.
The research relies on multiple regression analysis to show the effect of political stability expressed in terms of (the degree of political stability, the rule of law) on banking stability represented by a value (z-score) for the banking sector, which measures the degree of risk of profitability of banks, if this indicator increases with higher levels of profitability and decreases with their levels The low sample, and the research sample was (10) Arab countries for the period (2010-2017) is divided according to (Cluster analysis) to classify its degree of political stability.

The research aim to identify the role of Business Intelligence Techniques in improving the Organization's Reputation in the private sector communications companies (Asia cell, Korek, Zain Iraq) in Nineveh Governorate , as it distributed (120) forms to individuals working in these companies, and the data was analyzed using the program (SPSS) and testing the research hypotheses, and one of the most important conclusions by the research is the awareness of contemporary organizations of the importance of the organization's reputation as being of great value that makes the organization more flexible and able to meet the challenges and competitors in its environment, and the research made recommendations including attention to business intelligence techniques as it constitutes one of the foundations of the success of organizations, Which is touched Is the exchange of data and information, in a way that helps in improving the decision making process.

The research was launched through a main hypothesis that "there is no significant effect between governance mechanisms and improving the financial performance of the National Insurance Company", by answering the following question "How does governance mechanisms contribute to improving the financial performance of the National Insurance Company" and for the purpose of achieving the goals of the research and proving Their hypotheses relying on a questionnaire for the purpose of polling the opinions of the sample and represented by the employees of the National Insurance Company.
The research relied on the independent variable of governance mechanisms, which includes (the board of directors, risk management, internal audit, external audit, actuary) and a dependent variable which represents (improving financial performance), and I have reached many conclusions: - Governance is a reference for policy makingWhich adopts the legal and regulatory frameworks for the corporate governance system by contributing to attracting foreign and local investors. The National Insurance Company has an independent actuarial expert from the various interested parties and is interested in controlling the financial position of the National Insurance Company

This study dealt with the impact of the characteristics of the company on financial performance, This is through the roles which is played by the characteristics of the company on the statement of financial position of the insurance companies, As good financial performance shows which the company has achieved its goals and the extent to which it can use its potential to achieve the goals set at the lowest cost and the largest return in the market competition.
The study aimed at conceptual framework to identify the concept of financial performance, and that the practical side has focused on the statement of the impact of the characteristics of the company which is represented (the Age of the company, the debt of the company, the size of the company) Amman Stock Exchange for the period 2005-2016, In order to arrive at a clear explanation of the problem. We analyzed the effect of each characteristic separately on the financial performance in order to reflect the positive aspects which we must develop and focus on, In addition to showing the negative aspects that we are required to avoid.

The study aimed to measure the impact of the dimensions of resource consumption accounting (RCA) in the rationalizing operational decisions in Sudanese manufacturing companies by measuring the impact of each (ABC) and the German cost system (GPK) on operational decisions. The questionnaire was used as a tool for the study, wherein 90 questionnaires were distributed, and 80 questionnaires were retrieved and analyzed. Using statistical methods, a significant effect was reached on the dimensions of resource consumption accounting as a whole in rationalizing operational decisions, the existence of a significant impact of the cost system based on activity (ABC) and there is no significant impact of the German cost system (GPK) on the rationalization of operational decisions.There is a significant differences between the averages of the answers to the study variables according to the job title and years of experience.
The study recommended that more attention should be paid to resource consumption accounting in order to maximize the benefit from the German cost system for operating resources.

The aim of the present research is to determine the impact of the principles of total quality management on the organizational performance of the researched universities as the principles of total quality management (support of senior management, focus on the beneficiary, continuous improvement, staff participation, training and development), are important principles that have an impact To improve the performance of universities, the research has sought to include these variables within a comprehensive framework to study the impact of the principles of total quality on the variable organizational performance, and in general the research attempts to answer the following question: What is the nature of the impact of the principles of total quality management in the organizational performance in the Jam Aat respondent? The study concluded with a number of conclusions, the most important of which are: the existence of a significant impact of the principles of total quality management in the organizational performance in the researched universities. It showed that the principles of (employee participation and continuous improvement) had the greatest share of influence in organizational performance. It also made several recommendations, the most important of which are the following: The management of the researched universities should pay more attention to both the principle of employee participation and continuous improvement due to their important role in improving organizational performance by encouraging university employees to meet the requirements of the beneficiaries of the services they provide.

As a result of the developments in the field of business and the high degree of competition between private banks operating in the Iraqi banking sector, as well as strict procedures and controls that determine the banking business, the aim of the research to identify how to measure and determine the efficiency of banking work and associated risks using the ROE model, The problem of research on the use of the ROE model in achieving the efficiency of the banking of the two banks concerned and measuring the risks associated with efficiency. The research community was selected banks represented by the Iraqi Investment Bank and Ashur International Investment. It can be concerned with efficiency in the banking business through the use of a specimen and using his contributions to ROE, and came out with several recommendations the most important of the need to pursue diversification strategies in the investment portfolio and not only the sources of bank revenue, and to engage in new activities but not limited to borrowing and deposits.

The research aims to test the relation between the green human resources and e-learning at the Faculty of Administration and Economics,Al Anbar University. The analytical descriptive approach was adopted in analyzing the research problem. The research was conducted on an available sample of (50). In order to deal with these data and to reach the results, the statistical analysis program (SPSS) was used. The research found a correlation relationship and a significant statistical impact between the green management of human resources and e-learning. The research recommended a set of recommendations, Exploit available and effective green human resources that will make future changes in e-learning support.

The study aimed to identify the relationship and impact of authentic leadership represented by its dimensions in organizational creativity, while making sure that authentic leadership is adopted as a leadership system in the General Company for Petrochemical Industries.
The questionnaire form, which consisted of three axes designed with the approval of two foreign sources, was relied upon and judged by a number of expert professors in the field of specialization, and its stability was examined using the reliability coefficient (Cronbach Alpha), and distributed to a sample of (64) employees who were not managers And their assistants, to pull the data required for the study.
The study reached several conclusions, the most prominent of which were the reliance of the researched company on original leadership as a leadership system, general weakness in the field of organizational creativity, especially the technological aspect, and the presence of a correlation and moral impact between the original leadership in its four dimensions and organizational creativity.
While the study recommended focusing on the transparency dimension of relationships, the internal ethical perspective and the balanced treatment in order to raise the levels of authenticity within the company in general, and solve technological problems, with the aim of providing high quality products that meet the market needs.

The aim of current research is to determine the extent of production and operations managers' awareness of the principles of social responsibility for supply chain management in the karwanchi Company limited for the producing soft drinks, healthy water and juices. To achieve this, a hypothetical research model has been prepared that includes the principles of social responsibility for supply chain management, as well as two basic hypothesis were formulated. The current research relied on questionnaire as a main tool to collect information, and its validity and stability were verified as the stability factor reached (0.92), and (45) questionnaires were distributed. The research sample consisting of production and operations managers in the company, (40) questionnaires were retrieved and can be considered as a Valid for statistical analysis, the data has been processed and analyzed using a number of statistical methods and depending on software package (SPSS Ver.19). The research seeks to answer the following questions:
1- To what extent are the production and operations managers who works at researched company are aware of the concept of social responsibility for supply chain management and its principles?
2- Does the company adopt the principles of social responsibility principles for supply chain management?
The research reached a set of conclusions, the most important of which are: There is an interest by the company in adopting the principles of social responsibility of supply chain management adopted by the research. According to the research findings, a number of proposals were presented, the most important of which were: Building cross-departmental teams that are responsible for diagnosing and identifying problems associated with principles of social responsibility of supply chain management and proposing appropriate solutions to them.

This research aim to identify knowledge makers and their role in achieving strategic Entrepreneurship. Recognizing the importance of the subject as one of the modern topics in management thought, a questionnaire was designed to achieve the objectives of the study including (36) paragraphs to collect data from the study sample consisting of (60) individuals working at all levels in Asiacell branch in Erbil. Where the data were collected, analyzed and tested hypotheses using several statistical methods using the statistical program (SPSS), the study has reached several results, the most important of which is a statistically significant relationship between knowledge makers and strategic leadership, the research also recommended the need to adopt all aspects of knowledge In order to achieve a leadership position through the use of the principles of participation in achieving the goals, and taking suggestions and opinions of workers and put a serious position in the company surveyed.

Giving educational institutions more freedom to their workforce will contributes to making the workplace happier and more productive. As happier individuals have more independence and the ability to express about their opinions and ideas better than those who are less happy. The research aims to identify the extent of the educational institution's interest in happiness at work represented by its dimensions, as well as identifying the contributions of academic freedom with its dimensions in achieving happiness at work. The importance of the current research lies in a number of contemporary concepts related to academic freedom and happiness at work, and that their understanding will contribute to improving work conditions, an adaptive work environment and accepting everything new in their institutions. The research was based on the main hypothesis that "There is no statistically significant effect of the dimensions of academic freedom (totally) with happiness at work (totally) at a level of significance of (0.05 ≤ α). The research relied on questionnaire as a main tool in collecting data from the researched institution, and (172) questionnaires were distributed to a sample of teachers at the college. The results of the structural equation modeling revealed a significant effect of the dimensions of academic freedom (totally) on happiness at work (totally), and this indicates that the more academic institutions adopt their concepts of academic freedom the teachers feel more happily in their workplace. Therefore, the research recommends increasing care to make a workplace more happier, as well as creating a work environment that contributes to this.

In his exploratory study, the researcher aims at diagnosing and interpreting the nature of correlation and influence relationships between human resources management strategies and strategic success, This research was tested in the Iraqi Ministry of Electricity. The research was conducted on a sample of 60 managers distributed at various administrative levels. The researcher used the questionnaire as a main tool for data collection. The research sought to test a number of basic hypotheses, In order to answer the questions related to the problem of research, which stems from a prominent question (the nature of the relationship between human resources management strategies and strategic success), the research reached a set of conclusions was the most important that The need to increase attention to the development of the human resource and give it the importance it deserves, and deal with it as a major resource and strategic among the various resources owned by the Organization, and maintain and develop continuously, In addition to human resources management strategies, it plays an important role in providing conditions conducive to the permanent stability of the organization. It works to implement all policies and programs aimed at making the organization attractive and stimulating.

The digital government has recently received the attention of many circles at the level of Iraqi society in particular and the Arab and international community in general. The digital government has the ability to use modern technological means such as the Internet and various communication devices to improve the quality of accounting and administrative data and information used by internal and external parties that benefit from it. The research has proven the validity of the assumptions on which it was based, that the application of the digital government system will be reflected in the quality of accounting information, and the application of the digital government system will contribute to reducing cost, effort and speed in delivery Also, the application of the digital government system will contribute to reducing financial and administrative procedures and reduce the occurrence of errors in the study sample. The e-government system has a clear impact and a reflection on the quality of the accounting information extracted from the electronic system in the unit of the study sample. This is evident through the tables that have been clarified at the college level and at the level of departments and at the level of each stage of study and the names of students and thus can know the rates of payment in each department and every Stage and identifying the names of students who paid in full and half installments and who did not pay, and this is difficult to implement under the manual system. Also, this information that was extracted from the tables within the digital government system contributed greatly to reducing the costs that were borne by the unit and reduced the effort made to obtain more accurate and useful information for the administration and the beneficiaries at any time the unit needed, and through the measures taken in applying the government system Digitality is clear to us that it will contribute to simplifying administrative and financial procedures and increase the quality of accounting information in the study sample

The research aims to measure and analyze the determinants of profitability using Return on Equity Model in Iraqi commercial banks for the Period(2010-2017), as well as study the basic concepts of profitability and discussed the various approaches to study them to identify the most important factors that can be applied to measure them within Iraqi banking environment and to examine the reasons for its rise or fall, and the differences between these ratios among the banks themselves and determine possible treatment to ensure their rising . The research was based on the descriptive and analytical approach in the framework of economic theories, the standard quantitative approach and using of modern standard methods through using of panel data regression models, in measurement and analysis by pooling time series data of commercial banks based on annual data covering (18) private commercial banks for the period (2010-2017) the semi- logarithmic formula from the right was used to measure relationship between independent variables and rate return on equity indicator, The results of the standard analysis using the fixed effect regression model (FEM) proved to be the best model for panel data of Iraqi commercial banks consider it the most important point on research through differentiation tests (Hasuman , LM)that the commercial bank profitability determined by Rate of return on equity(ROE) are determined by internal and external environment variables such as(indebtedness, deposits, loans, liquidity ,employment rate, number of branches, bank age and lending interest rate ) which explained it"s ratio is( 69%) of the changes in profit .
The research concluded with a set of recommendations the most important are:-
-Need to provide a stable and secure banking environment in order to raise the creditworthiness of the independence of commercial banks in some business and not to restrict their ability.

Through our current study, we seek to address the foundations of comprehensive productive maintenance by studying and analyzing to find out when they are available and applying them in the lab clothes of the birth in Mosul and expressed as (self-maintenance _ planned maintenance _ quality maintenance _ quality management maintenance comprehensive _ safety and health and environmental management _ training-maintenance improvement) through the presentation and analysis of the views and positions of directors of departments, people and units and their assistants and experienced And specialization, and to identify the most available foundations with a view to strengthening them and to stand at the lesser ones in order to give them serious attention in order to adopt and develop them 'and then provide a theoretical and field study For the field of key respondent anchor for a proper perspective for the adoption of the pillars of the comprehensive productive maintenance
We adopted the questionnaire form as a tool for collecting data and information, where 40 forms were distributed and 35 of them were retrieved, so the response rate reached 87.5%. The study reached results that established a number of conclusions. Overall.

Accounting for throughput is to meet the costs of units sold only from direct materials, and all other costs are fixed costs to be borne by the period in which they arose. New information is provided to the administrative as indicators used in the rationalization of its decisions to enable it to take any administrative decision on the productive process that assists it in the performance of its planning, control, and decision-making functions. The administrative also helps to identify the causes of deviations (variability) in the process's performance and performance to identify, analyze and monitor opportunities to achieve a proper administrative level. In addition, the use of six-sigma gives administrative the impression of the level of development of product quality within the economic units and contributes to the effectiveness of continuous development. The research aim is to demonstrate the concept and importance of accounting for throughput, the concept of sex-sigma neutrality and how throughput accounting contributes for each minute by measuring the level of six-sigma neutrality and image clear administrative to improve operational performance through time-based, cost-effective and administrative information. The most important of conclusion that the complementarity between accounting for throughput and six-sigma diffraction provides the information needed by the administration to improve operational performance and will thus contribute to a cost reduction in the cost of defects (JD 5389865.33). At the level of quality, 3.6 while the defect rate per minute was 646.820 Dinar/min 1.6667 at the level of quality 4.53 and is considered a little for four out of six-sigma.