ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research aims to determine the impact of core capabilities in their dimensions (empowerment, common vision, and strategic flexibility).in achieving the sustainable competitive advantage in the Abu Ghraib Dairy Factory in Baghdad, since the core capabilities are concerned with monitoring and controlling the markets in which the establishment operates, where information is collected and the organization's position in the markets is known, and the behavior of customers is determined as well. New markets and introducing new products to customers, so three variables were addressed in this study: the independent variable (essential capabilities), and the dependent variable (competitive advantage). influence between the variables, then the hypotheses were developed to be tested in the Abu Ghraib dairy factory for the purpose of the effect of the intrinsic capabilities in achieving competitive advantage. Data collection, as (110) questionnaires were distributed to a sample of workers in the factory, as (100) forms were retrieved, and they were tested by a group of statistical programs represented by (SPSS) and (AMOS).
The research reached a set of results, the most important of which is that the factory has substantial capabilities at a good level and has a competitive advantage at the local level. It found a statistically significant effect between the essential capabilities in the competitive advantage.

The research aims to know the impact of strategic physiognomy in its dimensions (empowerment, inspiration, deep understanding) leading to enhancing entrepreneurial performance in its dimensions (Innovation and creativity, proactive, self-evaluation), and The research attempted to answers the questions that express the research problem, including: Is the a role for strategic insight in achieving entrepreneurial performance in a sample of private universities in Baghdad Governorate? For the purpose of achieving the research goal, the descriptive the approach was used, and the research relied on the questionnaire as a measure of the research variables, and the relationship between them was tested through a purposive sample test that included (100) and (92) senior administrative leaders of the universities studied (college dean, college associate dean, department head, department rapporteur) some statistical methods were used for the two statistical programs (Spss v.26, Amos v.25) one of the most important conclusions reached by the research is the existence of a significant effect of strategic physiognomy, with its dimensions, in entrepreneurial performance. The most prominent recommendations of the research were the interest of senior leaders in the universities studied in strategic physiognomy, its dimensions, and enhancing its role in entrepreneurial performance.

The research dealt with studying a model of financial technology innovations applied in Iraq as an independent variable and its impact on the development process of financial institutions as a dependent variable, which is considered one of the latest and most important topics, as financial technology today is considered a reality if it is able to change the features of the methods and channels of the flow of money within the financial system, as it stems from The importance of financial development is that it is an important indicator of the ability of the financial system to provide the necessary funds to deficit units in the event of demand for them. Accordingly, the research sought to know the extent of the impact of employing financial technology innovations on financial development in Iraq, by measuring the impact between the variables quantitatively for a period of time. Its duration is (12) years, extending from the year (2010-2022), by relying on data provided by official authorities, as testing of the study’s hypotheses was conducted using the cointegration method (autoregressive distributed lag model (ARDL). The research came out with a set of conclusions, the most prominent of which was the weak impact of financial technology innovations on the financial development process in Iraq in the short term, with an impact on the long term of these innovations if they are activated and developed. The study concluded with a set of recommendations, the most prominent of which is the development of financial technology innovations currently applied in Iraq for It has a long-term impact on financial development and employing new innovations that help develop financial development.

This study aims to enhance the quality of work in commercial banks through the application of the International Financial Reporting Standard No. (1) Through the dimensions (suitability - reliability - honest faithfulness as it is possible through applying the standard in the banking sector as a basic tool for formulating high-quality financial reports. To the beneficiaries, where it is possible to learn about its importance, advantages, objectives, the international bodies that prepared it, the stages of its adoption, and the obstacles to its application. By reviewing the financial reports of the research sample, the researcher identified the limitations of applying the International Financial Reporting Standard No. (1) In Iraqi commercial banks and activating it in a way that ensures providing high-quality financial data to the beneficiaries, as the problem of the study was (What is the impact of applying the International Financial Reporting Standard No. (1) On the quality of work of Iraqi commercial banks?) To achieve the research objectives, a questionnaire form was designed for this purpose, consisting of three sections, the first section of which relates to personal data that includes (gender - academic qualification - job title) - Years of service. The second section is related to the independent variable, Financial Reporting Standard No. (1). this section includes (21) questions distributed over three characteristics (suitability - reliability - honest faithfulness). As for the third and final section, it consists of (15) questions related to the dependent variable (The quality of banks’ work, as (130) questionnaires were distributed to a sample of workers in commercial banks who work in the financial and accounting departments and internal audit departments, and (120) valid questionnaires were approved for analysis from the sample population consisting of (192) members. To achieve the objectives of the research, the descriptive analytical approach was used and a set of equations and statistical tools appropriate for the study were adopted and the statistical results were extracted using the statistical program (SPSS), which showed the existence of a correlation between the International Financial Reporting Standard No. (1) and the quality of work of commercial banks, and a significant moral impact. There is a statistical significance for the International Financial Reporting Standard No. (1) In the quality of the work of commercial banks, as the research reached a set of conclusions, the most prominent of which is that the application of the International Financial Reporting Standard No. (1) is one of the factors affecting the quality of the work of commercial banks. The study reached a set of recommendations The most important of which was that the accounting information should be characterized by accuracy, high quality, completeness and neutrality, and that it should honestly express Phenomena and events.

This study aims to identify the effectiveness of optimal management of investment portfolios and the extent of its impact on the market value of companies and financial institutions, to demonstrate the extent of the role of optimal management of investment portfolios, as well as to demonstrate the impact of diversification of assets and investment instruments on both returns and financial risks. The study was conducted on companies operating in the Dubai Financial Market (DFM) for the period (2013-2022). The cut-off model was used to identify the companies included in the portfolio. The study came in four axes. The first section included the theoretical dimension of the investment portfolio, while the second section dealt with the theoretical dimension of the market value, while the third section dealt with the practical aspect of the study and the fourth section dealt with conclusions and recommendations. The study reached a number of conclusions, including that there are (9) companies nominated for the optimal investment portfolio for the Iraq Stock Exchange out of (44) companies listed on the Iraq Stock Exchange, i.e. (20%) of the total companies, as well as the existence of a statistically significant relationship between the returns and the market value of the companies included in the optimal investment portfolio. The study recommended the necessity of Providing a safe investment environment that enhances the efficiency of the financial market, which would raise the efficiency of companies operating in the market and thus increase the number of companies included in the components of the optimal investment portfolio, which leads to increased diversification of the assets of the investment portfolio. Keywords: Optimal investment portfolio, market value.

The study aimed to develop a proposed program for disclosure of audit based on the revenue dimension of long-term financial sustainability. The research problem was that financial institutions in the modern environment face a variety of challenges that require the development of long-term plans to address the risks and challenges that institutions may face. These risks and challenges include the state of the economy, market risks, and other issues that may arise if it is discovered that institutions lack revenue-linked strategic plans, which may impact the achievement of sustainable growth and long-term financial stability. Therefore, the economic unit must make this issue one of its top priorities.
The study reached several important conclusions, the most important of which were: the lack of a revenue-based strategic plan for long-term financial sustainability, the bank's stake in a large number of suspended and loss-making companies, and the low return on investment in the companies it invested in compared to the size of the investment. For the years in which the research sample was conducted, the return on investment was as follows: 2015 = 0.06%, 2016 = 0.5%, 2017 = 0.6%, 2018 = 0.5%.
The study concluded with several recommendations, the most important of which were that the bank should prepare comprehensive plans for the future based on the revenue dimension of long-term financial sustainability, and that these plans should be based on a detailed analysis of market trends and expectations, as well as potential opportunities and challenges. The bank should also conduct a comprehensive review of its investment portfolio to identify companies that are not generating adequate returns, and consider selling them and using the proceeds to finance more profitable projects.

The current research aims to test the impact of organizational uprightness behaviors as an independent variable with its dimensions (empathy, trust, integrity, optimism) in achieving organizational excellence with its dimensions (leadership excellence, service excellence and creativity, knowledge excellence) in the National Retirement Authority in Baghdad. The research problem was represented in the presence of some wrong practices in the work of the Authority in dealing with retirees to complete their transactions. The researchers also noticed weakness in administrative organizational procedures in distributing work and dividing tasks among employees with a lack of experience and knowledge among a large group of employees. There is a lack of experience and knowledge because employees in the National Retirement Authority do not receive sufficient training to perform the tasks assigned to them. The research tried to answer several questions that express the research problem, the most important of which was: Is there an impact of organizational uprightness behaviors in achieving organizational excellence? The importance of applying the research in the Iraqi National Retirement Authority lies in the fact that it is one of the important organizations that targets a wide segment of Iraqi society who have spent their youth in serving the country and who deserve to find the best ways to serve them and complete their transactions with all respect and appreciation, and facilitate procedures as quickly as possible. Based on the importance of the research topic, the descriptive analytical approach was adopted in completing its research, which included a random sample of (169) individuals suitable for analysis from the total community of (328) individuals, represented by a group of employees in the Authority, by adopting the questionnaire as a primary tool in collecting data, in addition to conducting interviews as an auxiliary tool in collecting data. Statistical methods were relied upon (arithmetic mean, standard deviation, coefficient of variation, Cronbach's alpha coefficient, simple linear regression test), and statistical programs were used to analyze the data, including SPSS, v.28, Smart Pls 4)). The research reached a number of conclusions through the theoretical and applied aspects, the most important of which are: that organizational integrity is one of the important practices that lead organizations to excel in everything, and that brilliant organizations are the organizations that are consistent in adapting, surviving and continuing, and the validity of the hypotheses that stipulated the existence of a significant and statistical association & effect of organizational uprightness behaviors on organizational excellence was proven.

The research aims to demonstrate the impact of relative importance on the quality of financial reporting according to the International Financial Reporting Standards (IFRSs) by presenting. The theoretical framework for each of relative importance and the quality of financial reporting and how it can be measured, and what are the characteristics of each of them. To achieve the research objectives, the deductive approach was used to present and analyze the research variables within their theoretical framework and based on books, research and previous studies published in relevant periodicals and websites. The descriptive quantitative analytical approach was also used within the framework of studying and analyzing the reality of relative importance and its impact on the quality of financial reporting according to the International Financial Reporting Standards among a group of university professors and holders of higher degrees and a group of those interested in accounting. The researchers reached a set of conclusions, the most important of which is that sufficient understanding of relative importance by financial report preparers at all stages of financial reporting helps them reduce the momentum of the information provided and provides reasonable assurance that the financial statements are of high quality. In light of the conclusions reached, and in order to enhance the impact of relative importance on the quality of financial reporting, the researchers presented several recommendations, the most important of which was supporting academic studies and spreading awareness of the concept. Relative importance and providing adequate guidance to financial report preparers on how to understand relative importance and how to know what information is important and material to users

The research aims to identify the extent of the relationship and the impact of strategic agility in its dimensions (strategic sensitivity - clarity of vision - resource flow - collective commitment) on organizational success in its dimensions (efficiency, effectiveness, knowledge management). This research was conducted at the University of Iraq, and the problem crystallized in a number of questions, including the extent to which administrative leaders in the university under study use strategic agility and its impact on organizational success. The descriptive analytical approach was used to achieve the research objective; a questionnaire was prepared to collect the necessary data, which is a measure of the research, and distributed to a sample under study; where the research community was (187) managers; and the size of the sample that was analyzed was (155) managers, and to test the research hypotheses, statistical programs (SPSS V.25) and (Amos.25) were used. One of the most important conclusions reached by the research is the existence of a significant impact of strategic agility in its dimensions on organizational success. The most prominent recommendations of the research were the necessity for the university under study to pay attention to strategic agility and its dimensions to enhance its role in organizational success.

The current research aims to study the public debt in Egypt in order to address the budget deficit and the failure to pay off accumulated debts. Through the data in the research, it becomes clear that treating the Egyptian public debt crisis is linked to the existence of will in national politics and sound management that closes the doors to corruption, which is what the Arab Republic of Egypt lacks in light of the policy of plundering Egypt's resources and debts to the current and future generations. Upon reaching the year 2018, we note that the Egyptian public debt constituted 93%. It is known that the Arab Republic of Egypt is greatly affected by the public debt, which constitutes the most important feature of the country's weakness.

This study aims to identify and assess the risks in the supply chains of pharmaceutical production at Samarra Pharmaceutical Factory using the Failure Mode and Effects Analysis (FMEA) tool. The study addresses the main research question: "How can the FMEA tool be used to identify and assess the supply chain risks at the examined factory?" The researchers selected Samarra Pharmaceutical Factory as the study site to identify and assess the risks in the supply chains of the factory's products using the FMEA tool, focusing on three variables: severity, occurrence, and detection. The risks were prioritized by utilizing the Failure Mode and Effects Analysis tool, which confirmed through analysis and risk priority matrix that there are two levels of priorities: the first level includes the quality of raw materials, on-time delivery, packaging damage, lack of a modern fire suppression system, treatment plant failure, and failure to provide products on time; the second level includes lack of financial liquidity, production line stoppage, inability to meet market demand, use of flammable materials (sandwich panels), delay penalties, selling products at low prices, product packaging quality, and cash flow. One of the key solutions proposed in this research is to establish long-term contracts with suppliers based on criteria such as quality, on-time delivery, flexibility, capacity, and expertise. The long-term benefit of contracting with these suppliers lies in mitigating risks associated with substandard raw materials and delays in their delivery, which could potentially lead to production stoppages and, consequently, loss of market share.

This study aims to shed light on the topic of marketing orientation and its role in achieving sustainable competitive advantage at Zain Iraq Telecommunications Company. It does so by highlighting a set of determinants and voluntary actions undertaken by business organizations within the framework of marketing orientation to achieve this advantage. The study attempts to clarify the relationship between these two variables from a different perspective compared to previous studies. The study adopted the descriptive-analytical approach and collected data from a purposive sample of 120 respondents. The primary tool used in the study was a questionnaire consisting of 35 items, supplemented by personal interviews and field observations as auxiliary tools for data collection. The study relied on statistical programs (SPSS V.25; Excel V.16) for processing and analyzing the data using the most appropriate statistical methods (mean, standard deviation, relative importance, coefficient of determination (R2), F-test, simple linear regression, Pearson correlation coefficient) to test its hypotheses. The research reached a set of conclusions, the most important of which is that the management of Zain Iraq Telecommunications Company utilizes the dimensions of marketing orientation—product orientation, customer orientation, competitor orientation, and societal marketing orientation—collectively to induce more positive changes in achieving sustainable competitive advantages for the company. This collective approach has a greater impact than if these dimensions were used individually, indicating the presence of interconnection and integration between these dimensions, where their combined effect is greater than that of using each dimension separately to achieve sustainable competitive advantage.

The research aims to explain the procedures that banks take to combat money laundering, in addition to identifying the obstacles that hinder banks from carrying out their duties towards combating money laundering. The research was divided into three sections. The first section dealt with the concept of money laundering, and identifying the stages of the money laundering process. The sources of money laundering operations were clarified, and the second section dealt with banks’ procedures to reduce money laundering operations. In the third section, the responsibility of banks towards detecting money laundering operations was clarified, through reviewing the control system for money laundering operations, as well as the preventive measures required by banks. To combat money laundering, in addition to the mechanism for reporting money laundering operations, the research found that, through money laundering operations, several illegal and illegal activities are carried out, resulting in funds in very large quantities, which negatively affects the country’s economy.

The current study aims to examine the effect Top management team behavioral integration and its sub-dimensions (Collaborative behavior, behavioral cooperation, joint decision making) on The research field was chosen as the Iraqi Ministry of Health Center because it is one of the important sectors responsible for preserving people’s lives and protecting society from epidemics and health risks, targeting a purposive sample of (83) senior leaders and decision-makers who play a critical role in shaping the ministry's policies and strategic direction, including General Managers, Deputy General Managers, and Department Directors. The study utilized a questionnaire as a data collection tool, with data analyzed using statistical packages (SPSS, Amos V.23) and employing various statistical methods including Cronbach's alpha, confirmatory factor analysis, mean, standard deviation, coefficient of variation, Pearson correlation, simple regression, direct and indirect effect tests, and the Sobel test. The research found several key results, notably that while the organization possesses dynamic capabilities, these are not activated at a high level, limiting the organization's potential to perceive risks and crises, explore opportunities, and enhance internal competencies to deliver distinguished services. Additionally, there is an effect of Top management team behavioral integration on organizational vitality, which is amplified through dynamic capabilities. As for the most important recommendations were represented by the organization being studied investing in the relationship between the research variables (Top management team behavioral integration, dynamic capabilities, and organizational vitality), as the more it seeks to adopt integration between the behaviors of the top management team through activating dynamic capabilities, this leads to enhancing organizational vitality.

This study aims to analyze the financial characteristics that affect the ability of Jordanian public shareholding companies to maintain their continuity. To achieve this, the researchers adopted a correlational approach, which allows for examining the relationships between two or more variables. The study population consisted of 221 public shareholding companies, from which a representative sample of all sectors with available required data was selected, totaling 158 companies. The study’s hypotheses were subjected to multiple tests, including the use of statistical means and standard deviations, as well as regression analysis to test the hypotheses. Among the main findings of the study, it was revealed that both company liquidity and financial solvency significantly impact the decisions of auditors of Jordanian public shareholding companies when issuing audit reports indicating a lack of continuity. The study also provided a set of recommendations, the most important of which is that auditors should consider financial indicators, such as solvency and liquidity ratios, as key factors in assessing a company's ability to continue operating. Additionally, further research should be conducted on non-financial factors and indicators that influence auditors when issuing their reports on a company's continuity.

Conducting an analytical study of Iraq's foreign trade policy is an important step in diagnosing the course and reality of this policy, and its consistency with local and global conditions. Therefore, the current study will aim to provide a scientific analysis of this policy during the period (2008-2023), by addressing the most important tools and procedures of Iraqi trade policy, with an analysis of the status of the Iraqi trade balance, and the degree of economic exposure, with a diagnosis of the levels of dependence on exports and imports coming from abroad, and then determining ways to develop foreign trade policy that will work to enhance Iraq's position in the regional and global trade arena. The current study was based on the hypothesis that "Iraq's foreign trade policy suffers from a reality affected by internal conditions and their tensions, and its impact on external economic shocks resulting from shocks to exports of crude oil as a basic element in total exports, which were reflected in the exposure of the Iraqi economy, and the dependence of both exports and imports on the outside world, and therefore it is necessary to find ways to develop the reality of trade policy in Iraq." In order to test the hypothesis, descriptive and inferential analysis of Iraq's trade data with the outside world will be used, during the selected study period.
The study concluded that Iraq's foreign trade policy faces some pressures that affect its effectiveness, including political pressures, security tensions, and external economic shocks that make commodity exports (especially oil) face many fluctuations, and Iraqi imports have also been affected by internal factors that have affected their prices and import quantities. Therefore, the total Iraqi exports during the study period recorded a simple compound growth rate of 3%, and the compound growth of imports from abroad has developed by 3.9%.

This study aimed to investigate the impact of transformational leadership on organizational citizenship behavior with the presence of organizational culture as a mediator variable in Tabuk Pharmaceutical Industries in Jordan. The study population consisted of (150) employees, who occupy administrative and technical positions, after the service workers were excluded. The sample size of the study was (82) individuals. The study reached a set of results, the most important of which is the existence of a statistically significant impact of transformational leadership on the behavior of organizational citizenship, and the existence of a statistically significant impact of transformational leadership on the organizational culture of the surveyed company, and the existence of a significant impact of organizational culture in organizational citizenship behavior, and the existence of a total impact of organizational culture as a mediator variable in the relationship between transformational leadership and organizational citizenship behavior. The study recommended the need to enhance transformational leadership practices in the surveyed company, as well as to support organizational citizenship behavior practices, in addition to continuing to pay attention to organizational culture and apply it through daily practices.

The main purpose of this research is to identify the role of organizational health and its reflection on the quality of services, as well as building an integrated framework in this field through the available information about organizational health and quality of services and the relationship between them, the research addressed the theoretical concepts associated with both the independent variable organizational health with its dimensions and the dependent variable quality of services and the research community was represented in Rafidain Bank in Baghdad Governorate in a sample of (119) individuals through the questionnaire, using the Spss program, the research was based on the main hypothesis that there is a statistically significant effect of the dimensions (managerial creativity, morale, and on service quality. One of the most important findings of the research is that the bank and its branches have a great ability to innovate and develop new ways of working, which contributes significantly to enhancing overall performance and improving internal efficiency and has a significant impact on multiple aspects such as service quality, reliability, and responsiveness. This is reflected in the contribution of innovation in improving the overall performance of the bank, which reflects the need to enhance the culture of innovation to develop new and more effective methods of work. The research came with the most important recommendations, which should focus on enhancing administrative innovation through the implementation of specialized training programs aimed at encouraging creative thinking and developing innovative solutions to organizational issues.

In the field of accounting, the business model report has received great academic and applied attention, especially in recent years. This study aims to enhance the quality of companies' financial reports through disclosure within the business model report. To achieve this goal, a questionnaire was designed and distributed to test the identification of aspects of enhancing the quality of companies' financial reports in the business model report. A questionnaire was distributed to a research sample of 70 people from different categories. The results were analyzed and discussed, as there were different percentages of agreement regarding the paragraphs that were identified as aspects of enhancing the quality of financial reports through disclosure within the business model report. The study concluded that using the business model report to disclose important parameters provides aspects that enhance the quality of companies' financial reports. At the same time, there is still a deficiency in establishing the theoretical, organizational and legal basis for the information content of the business model report, and that there is a deficiency on the part of management in enhancing the business model report with more information and drawing the attention of decision-makers to its importance.

This research came to study the agricultural and commercial activity witnessed by the Hijaz in the third century AH, which is the era that had great importance in the history of Islamic civilization, whether on the political or economic level in the third century AH / ninth century AD. This importance or role did not come out of nowhere, but rather is the result of long years of the history of the Hijaz that preceded this century, which made it a stage for the conflicting forces in the Arab Islamic state. It witnessed separatist movements calling for independence from the Abbasid state from opposition forces, whether they were Alawites or from the Bedouins of the Hijaz desert, or from the regional forces separatist from the center of the Caliphate in Baghdad. The reason for choosing to research this time period is that the third century AH is the missing link in a series of studies that dealt with this country in its various aspects from the beginning of the Arab Islamic state until the fall of Baghdad in the year (656 AH / 1258 AD). In addition to many studies that dealt with the Arab Islamic state during the era of the Holy Prophet (peace be upon him) and the Rightly-Guided Caliphs (may Allah be pleased with them), there were studies that dealt with the Hijaz in particular, including the study by Professor Ahmed Al-Sharif, in which he dealt with the role of the Hijaz in public political life in the first and second centuries AH. The study showed that the Hijaz during the third century AH was not more stable than it was in the previous two centuries of the life of the Arab Islamic state, and that it lacked permanent rivers and that the sources of water in the Hijaz were springs, wells and rain, as there is no permanent river in the Hijaz, but rather in the Arabian Peninsula as a whole. Therefore, the scope of agriculture was small and limited despite the vast lands that the Hijaz extends over.

This study examines the relationship between logo authenticity and loyalty. customers in the context of the World Bank for Development in Iraq. Using quantitative studies approach and analytical the study conducted a survey of 145 customers from Customers World Development Bank to observe how dimensions of logo authenticity affect loyalty customers In the emerging market banking space. The research used a questionnaire based on collecting statistics on perceptions. Customers Brand authenticity elements (consisting of transparency, consistency, and value alignment) and their impact on loyalty behaviors. Statistical evaluation found strong positive associations between logo authenticity and buyer loyalty, with mean ratings ranging from 3.56 to 3.84 across the measured variables. Notably, buyer trust in the logo’s products (M = 3.84, SD = 0.96) and future purchase intentions (M = 3.82, SD = 0.98) emerged as the strongest signs of the relationship. Key findings indicate that transparency in conversation, consistent provider quality, and alignment with buyer values contribute significantly to increased loyalty among Customers World Development Bank. The study also identified areas for growth, particularly in social responsibility initiatives (M=3.57, SD=1.11) and competitive pricing strategies (M=3.56, SD=1.13). The results contribute to theoretical knowledge about the function of logo authenticity in building loyalty. Customers Within the banking sectors in emerging markets and provides practical implications for banking institutions seeking to strengthen relationships. customers Through real branding practices. This research addresses a major gap. How to provide banking services and enhance customer relationships is the research gap in the field of banking administrative thought. In the literature on the authenticity of the slogan and loyalty customers in the context of banking in the Middle East, providing valuable insights for both educators and practitioners in the field.