Journal of Baghdad College of Economic sciences University

The main objective of this research is to identify the effect of Consumer protection on the quality of financial services in private banks in the city of Baghdad, and the descriptive analytical approach was used and a questionnaire was prepared to collect the necessary data, which is a measure of the research, and Consumer protection was adopted as a single variable and the questionnaire was distributed to a sample The research was taken randomly according to the equation (Stephen Thompson) from the research community, which is made up of administrative leaders working in private banks in the city of Baghdad, where the sample size was (133), and for the purpose of testing the research hypotheses, the statistical program (SMART PLS V.3.3) was relied on. 9), this research reached a set of conclusions, the most important of which are: that Consumer protection effectively and fundamentally affects the quality of financial services.

The two researchers aim in this research to find out the impact of job commitment in the Directorate of National Card Affairs through the main axes of (commitment to perform work duties, commitment to official working hours, commitment laws and regulations in force)), and the extent of their contribution to achieving simplification of administrative procedures the research problem that was reached was represented by the preliminary exploratory study that was conducted in the surveyed directorate. there is a weakness in simplifying the approved procedures, and the Directorate of National Card Affairs has been selected the Directorate of Civil Status, Passports and Residence in the Ministry of Interior gathered for the research, and the research sample was selected of the employees working in the surveyed directorate, their number reached (216) employees. To achieve hypotheses testing the researchers used the descriptive analytical method, and the questionnaire was relied on as a tool for data collection about visits, field coexistence, direct observation, and the collection of a lot of data through realistic diagnosis to achieve this, a main hypothesis was classified, from which (3) sub-hypothesis were categorized .
The researchers reached a set of results, perhaps the most prominent of which is the existence of an influence relationship between job commitment in simplifying the administrative procedures, and that the current procedures need to be simplified more in a way that suits the aspirations the future of the researched directorate, and this has been confirmed in practice .

Because the business organizations in general and the tourism organizations, in particular working today in an environment characterized by change and environmental uncertainty, placing them in front of a permanent challenge to adapt with these changes, and this will not be achieved unless they possessed qualifying Economic Feasibility Study that raise products and tourism services, which in turn leads to Organization Development. Hence the idea of this research came as an attempt to explain the relationship between Economic Feasibility Study (independent variable) and Organization Development (certified variable) to determine the availability requirements of these studies in the tourism & hotels organizations and their role in Organization Development , with the possibility of reaching an outcome by which to formulate recommendations contribute to supplement tourism & Hotels thought and tourist library with a new vision about the relationship between research variables.

The study aims to identify the impact of information technology and its dimensions (hardware, software, databases, human resources, communications) on the operations’ performance and its dimensions (cost, quality, delivery, flexibility) in Al-Zawraa State Company The study adopted the descriptive analytical approach, and the questionnaire was used as the main tool for the study, and it was distributed to an intentional sample of managers at different levels and disciplines (technical, engineering and administrative) The number of distributed forms reached (112) and retrieved (105) of them, valid for analysis, with a recovery rate of (93.75%) The study sample consisted of managers holding positions (general manager and his assistants, factory managers, department managers, people officials and their assistants) in Al-Zawraa State Company. The data obtained was analyzed using a number of statistical tools through the (SPSS V. 23) program to access to the related results, As well as using the program (Microsoft Excel. 2013) to analyze the characteristics of the sample members ، and the study sought to test a number of main and subsidiary hypotheses related to the relationship of correlation and influence between the variables of the study in order to answer the questions related to the study problem .

Interest is growing in the concept of financial sustainability, which is a relatively recent concept, and the most controversial topic, because it expresses the challenges that can be faced by financial institutions, which depend on the expectations of current and future long-term cash flows, because these expectations help in modifying current policies, whether by increasing sources of funds or Reducing financial burdens, which means the ability of banks to pay their financial obligations through the tools they own, which give them the possibility of expansion, exploiting opportunities and dealing with unexpected risks.
Financial sustainability does not work in isolation from the work of financial institutions, as it is interconnected and integrated with them with their methods and factors, that is, it is a means to achieve goals, chart data and continuity.
Hence, financial sustainability has become a measure of the institution’s ability to achieve its vision and objectives, as well as permanently and continuously serve the beneficiaries by fulfilling their financial obligations and continuing its activity, which enhances the institution’s ability to survive and invest in its activity and the sustainability of its life, and this is what is called financial sustainability, Which is more.
Based on the foregoing, the current research is directed to understanding and analyzing the financial variables that ensure the evaluation of the (Bank of Baghdad) sample of the research and the extent of its exposure to financial failure by knowing and studying the financial situation for several years to predict the extent of its ability to continue providing its services, using models to predict financial failure represented by models ( Sherrod) and (Springate).
Through the results of the value of (Z) calculated according to the Sherrod model, it was less than the value (25) throughout the years of the study, that is, it falls in the third category, which means that it is difficult to predict the risks of bankruptcy (20>Z ≥5), and the value of (Z) calculated according to The Springate model was low for all years of study because its value is less than (0.862), which means that the bank is going through financial problems, and one of the most important recommendations of the research is to establish a database for these indicators to be expanded and gradually developed so that periodic reports on the bank’s condition can be submitted to face the possibilities of occurrence crises before they occur

The research aims to activate the role of strategic leadership in achieving institutional excellence in accordance with Baldrige quality standards and making recommendations that help employees to excel in their performance. With the exception) and (transformational leadership) represented by (ideal influence, inspirational motivation, individual considerations) and between the dependent variable (Baldrige criteria for institutional excellence) represented by (leadership, information and analysis, strategic planning, use of human resources, quality assurance in products, quality results, customer satisfaction), The research adopted the descriptive and inferential approach using the questionnaire as a tool for analysis for a random sample of (30) individuals from managers and workers in Karkh General Hospital / Baghdad, and some statistical methods were used such as (arithmetic mean, standard deviation, relative importance) to know the perception of the sample members towards the research variables. And to test the validity of the hypotheses, the statistical analysis program SPSS, version 2016, was used, and the research reached a conclusion that there is a correlation and influence relationship between strategic leadership (reciprocal and transformational leadership) and Baldrige criteria for institutional excellence

The research aim to find the relationship between smart manufacturing processes and product design processes through the mediating role of the flexibility of production processes and try to find the strength of this relationship between the three research variables, to enhance the response of economic organizations operating in a dynamic environment, which requires the use of quantitative techniques to make decisions in manufacturing processes Smart and the trend towards designing new products, in Al-Zawraa General Company, which is one of the leading companies producing electrical power control and distribution systems in Iraq. The questionnaire was adopted as the main tool used in the research. And the classification of the data and information obtained in the questionnaire and a sample of (88) respondents. The ready-made statistical software (SPSS24) was used to analyze the data and extract the results, in which the research reached several conclusions, most notably the mediation of the variable of the flexibility of production processes, the relationship between the dimensions of smart manufacturing and the variable of new product design processes

This study aimed at recognizing the level of implementation of customer relationship management system and competitive advantage in general company for electrical and electronic industries in Baghdad and also at uncovering the nature of the relationship between learning organizational and organizational excellence and the attempt to reach recommendations In order to improve the level of performance of this company in a way that contributes to achieving the desired goals of this company, which aims to serve the country and the citizen.
The study results showed the weakness of the technological means in the company that help workers in diagnosing and acquiring knowledge, there is a lack of use of technologies and the internet to obtain advanced knowledge and the lake of financial allocation to support the company's projects, it also showed the existence of a significant and positive correlation and impact between the customer relationship management system and competitive advantage.
The study recommended the company question to develop technological means that help workers in diagnosing and acquiring knowledge and using technologies and the internet to obtain advanced knowledge, and holding training courses for the company's employees on an ongoing basis by experienced experts internally and externally on the application of knowledge and adding sufficient financial allocation to support the company's projects and opening many channels to communicate with the beneficiaries of the company to know t heir level of satisfaction with the services provided.

By determining the reasons stand behind the increasing of food prices, particularly grains such as wheat, can find the alternative ways to decrease their effects. Where this price increasing has negative effects in different levels, and this is mainly connecting to the mentioned goods offering policies and specialization of resources. Moreover, the food exposure of Arab Economies to international food markets is considered a huge challenge to face the prices shocks, where the Arab Regions as a group import about %25 of the gross of grains in the international markets, which make them the biggest importer in the world. And their exposure increases with the increase of their imports and the weakness of their local production. Some of food prices increasing reasons is because of the lack of balance between offer and the commercial demand limitations of the exporting countries, and this is requesting to work towards the food relative prices stability through encouraging agricultural investments policies, and to make the agriculture a pioneer sector to achieve suitable levels of Food Security

The research aims to clarify and analyze the most important factors that affect banking risks in Iraq. There are two types of factors, the first being internal. The quality and quantity of these factors reduce the banking risk if they are optimally directed. The second type is represented by qualitative and quantitative external factors that reduce risks when committed to them. . The deductive descriptive approach was adopted in the theoretical aspect, as well as the adoption of the analytical approach in analyzing some of the external quantitative factors that affect the Iraqi banking system as a whole for the period (2010-2020) based on the available data from statistical publications and annual reports. The research reached conclusions that the Central Bank is reducing reserves and interest rates in crises as a kind of expansionary policy, and that exchange rates and inflation usually rise when the economic situation is disrupted, and the most important recommendations are the need for banks to adhere to the rules and laws of the Central Bank

The aim of the research is to evaluate and know the values and degrees of financial safety indicators, and their impact on the general index of the Iraqi Stock Exchange. The sample included (15) Iraqi banks. Using the ARDL model, the highest percentage of impact on the changes that occur in the market index is the management component (M), followed by the effect of market sensitivity, while The other elements of financial safety were the negative impact, as the negative impact was, respectively, of the elements of financial safety (assets A, capital adequacy C, profits E, liquidity L), with its increase, the index points decrease. We recommend paying attention and reviewing the financial safety index as the efficiency of management because it is one of the important indicators on which the rest of the indicators are based

Companies seek to maintain their continuity to carry out their activities, and this cannot be achieved if the necessary reasons and conditions are removed from a sound and sustainable environment for the necessary resources and materials, and this is subject to achieving sustainability and ensuring the necessary oversight over their implementation.
The aim of the research is to identify the sustainability and sustainability reports issued by companies, understand the audit of sustainability reports, and try to formulate a theoretical framework for the objectives, rules, and procedures of this process, and the reflection of this process on the data. One form, and (8) a questionnaire form was excluded because it did not meet the required conditions. It included a sample of investors in the Iraqi Stock Exchange and specialists in the field of accounting, auditing and other economic sciences, using the random sampling method for investors. The results of the analysis indicated that there was a direct relationship between auditing sustainability reports and audit procedures. With investor confidence and a significant impact of audit and procedures on investor confidence, as the results of the research reached by the researcher showed a strong correlation between auditing sustainability reports and investor confidence, as well as a direct relationship between the independent variable for research, which is (auditing sustainability reports) and the approved variable, which is (enhancing investor confidence). In addition to the existence of a positive relationship between the procedures for auditing reports and enhancing the confidence of the inve

The aim of the research is to display the importance of measuring the costs of short-term investments in professional football players, and by adopting a cost accounting system that adopts the objective cost approach in measuring the cost of short-term investments in professional football players as intangible assets, especially after the professional nature of all Sports activities, especially football, and investment in this field has become one of the most important levers of economic growth and sustainable development, and the research has framed the measurement of costs associated with sports investment in professional football with the aim of rationalizing investment decisions in professional football and by providing cost data that help in rationalizing investment decisions In order to reach results that address the research problem, the descriptive and inductive approach was adopted as a research method. The research reached a set of conclusions, the most important of which were; The importance of measuring the costs of short-term investments in professional football players lies in achieving benefits for internal parties represented by club administrations by helping them perform their traditional functions (planning, implementation, control, performance evaluation and decision-making) and external parties represented by stakeholders in the sports investment market, and in light of those Conclusions The research presented a set of recommendations, the most important of which are; Measuring the costs of short-term investments in professional football players is an important part of recent trends in cost accounting because of its importance in developing human resource accounting, and providing financial data that serves investment decisions in it.

The research aims to identify the audit risks that are directly related to the work of the external auditor and its impact on the quality of financial data and information, which reflects the credibility of the company’s financial statements. From audit risks, enhances the effectiveness of performance, improves the quality of financial data and information, and launches From the research problem about the impact of audit risks on the opinion of the external auditor about the validity of the financial data and information, and the importance of the research lies by highlighting the international standard ISO 19011 for the quality management system. The General Assembly of the Board of Supreme Audit, and where the most important recommendations were to oblige all sectors of the Board of Supreme Audit to the audit manual.

Sustainable Development represents a set of global objectives, it’s aimed to improve the human life, through growth the economic, social development, and environmental protection. Achieving the goals of sustainable development needs many efforts toward educating the community as well as responsible and committed media, in other side, media play a significant role change the development horizon, and its be a main source of reform throughout the history. Traditional media has played an important role in raising awareness about the notion of sustainable development. Since the early 1990s, Traditional media has played in raising awareness about the sustainable development. But when appearing and spreading the new media which depend on social media and networks, that cause to open many chances to improving the sustainable development .
Organizations use social networks for better disseminate and promote their products and services, based on the concept of viral marketing of ideas and events, which allows for the quick transfer of information obtained from one side to another. As a result, the current study aims to determine the role of social networks in raising awareness of sustainable development goals among university students who are pioneers of these networks, as well as the amount of their knowledge and attitudes toward these goals. The questionnaire was utilized as a research tool, and the study took a descriptive-analytical method.