Journal of Baghdad College of Economic sciences University

The study aimed at testing the impact of the competitive advantage of private banks on the level of customer perception on the quality of the provided banking service, and as the banks focus their attention on the customer within their programs and strategies to obtain his evaluation and judgment on the quality of the service provided, based on the fact that banks provide various services that private banking administrations believe It has achieved a competitive advantage that guarantees customer satisfaction on the quality of the service provided, and in order to achieve the aforementioned objectives, a questionnaire form was designed and distributed to a sample of the 46 clients of the surveyed private banks, and the study reached a number of conclusions and recommendations, including:
The two surveyed private banks showed their interest in realizing the customer to improve his level through real service, core service, and supportive service.
The two surveyed private banks, from the point of view of their customers, showed interest in the quality of their banking services, so they improved them by employing reliability, sympathy, tangibility, safety, and responsiveness, respectively.
The study reached a number of recommendations, including:
The need for the private banking management in the two surveyed banks to observe their continuous efforts in directing the competitive advantage to improve the level of awareness of their customers through their reliance on tangible and reliable elements, as they were able to greatly maximize this relationship.
The need for private banking management in the two banks to benefit from the analysis of the order of the main study variables according to their importance and to place this arrangement within the bank’s programs and strategies in the future, which are (competitive advantage, quality of banking service, level of customer perception) respectively.

Companies seek to enhance their value by achieving the highest level of transparency in disclosure by employing financial and non-financial information (SASB standards). This research aims to identify the extent of the information’s ability to enhance transparency in reporting in a manner that reflects on the value of the company. By relying on extracting the value of companies using the equation (Q) and identifying the degree of transparency in disclosure, the research reached a set of conclusions, the most important of which is stock prices (closing) and investment risks affected by the degree of transparency in reporting financial and non-financial information and increasing transparency in reporting helps in maximizing prices The company's shares and maximizing their value, and arriving at a set of recommendations, the most important of which is that the companies' reports should be transparent by clarifying the importance of disclosing financial and non-financial information (SASB standards) and obliging bodies, institutions and capital markets to use the transparency indicators issued by (S&P) in order to create a competitive value between Companies by enhancing the transparency of reporting and its reflection in maximizing the value of the company.

The present research aims at investigating the relationship between the Ambidextrous leadership behaviors in the Strategic Renewal in a sample of the leaders of the Ministry of Youth and Sports, as well as the level of application of each and its dimensions. The researcher used the questionnaire as the main means of collecting research. The descriptive analytical and reconnaissance methodology was used as a research methodology to survey the opinions of the sample (236) views of the ministry's leaders, represented by the general directors, their assistants, heads of departments and public officials. The data were analyzed using two statistical packages (SPSS V.24 & AMOS V.24) and a set of statistical methods were used (weighted mean, standard deviation, simple and multiple regression coefficient, relative frequency, test Adequacy of the sample, decomposition For exploratory factors, confirmatory factor analysis, relative importance, and relative iteration) to draw conclusions, The researcher is attain to the existence of relationship and impact of Ambidextrous Leadership behaviors in Strategic Renewal, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations .

The aim of the research was to test the relationship between conflict management as an explanatory variable and human resources management practices as a response variable in some companies of the Ministry of Industry and Minerals. The problem of research was the lack of understanding among administrations on how to manage and deal with it according to scientific bases. The importance of research in providing a set of mechanisms that help the organizations investigated to deal with the problems related to the variables investigated, and the main objectives of the research were to identify the reality and importance of the variables investigated and the nature of relations between them, To investigate the two main hypotheses to explore the correlation and influence between the variables of the research by analyzing the answers of the research sample, which included the department managers and the people's officials who numbered (243) individuals. The data and information were collected using the questionnaire which included (54) V.24, Excel, Amos V.24). The researcher adopted statistical methods (relative importance, arithmetic mean, standard deviation, Pearson correlation coefficient, simple linear regression). One of the main findings of the study is the interest of MOFI companies in conflict management, paying particular attention to their distancing themselves from the use of force in dealing with occasional conflict between their human resources. He therefore recommended that the companies of the Ministry of Industry and Minerals in question be interested in managing the conflict or giving it more weight in dealing with the temporary and chronic problems that it faces during the performance of its activities and its activities.

The research aims to Poll capital of intellectual properties, and how to analyze its components, and explore the effects of interaction between the components of intellectual capital in business performance. The possibility of the use and management of intellectual capital in Iraqi banks.
The study included (50) individuals, represented by upper and middle management, using the micro-squares (PLS-Graph v. 3.00) to test the conceptual model and relationships between independent and dependent variables, the primary goal of the PLS is to reduce the error (Hulland, 1999), description (Wold, 1982) this method is "soft modeling", for the purpose of statistical analysis of data.
The results related to the path analysis showed that the three sub-components of intellectual capital together are positively and objectively linked to business performance Roos,et. al., (1997), Zambon, (2002), and that "experience and expertise" play a dominant role in describing the underlying component of human capital, "Systems and programs" have the two largest influences on structural capital, while "intellectual property rights" have achieved a negative value in profitability, and this negative result is expected Choo and Bontis, (2002), Bontis, (2002), while "information and knowledge about Customers and suppliers are the most powerful "market assessment" indicator in business performance.
The research recommends that managers consider all dimensions of intellectual capital when developing a strategy to take advantage of intangible assets to achieve sustainable performance, and evaluate their relatively large investments in information and communications technology in the context of how this investment complements the human resources of the organization, both Bontis and Fitz-enz(2002) that investing in structural capital without the necessary coordination of how to use employees for the purposes of customer satisfaction places undue negative pressure on financial resources, provided that leadership and training development programs include a focus on the issue of measuring and managing intellectual capital.

This research aims at shedding light on the mechanism of the transmission of the effect of fiscal policy variables (government spending, public revenues, budget deficit) to the financial market as well as studying the effectiveness of these variables on Iraq Stock Index. This can be implemented through a set of influence channels that will clarify the mechanism of interaction between these variables, explain the measurement methods used in the research, and know the performance of the markets based on a sample study of sectors in the Iraq Stock Exchange. According to the study, and by using the results of the multiple linear regression model (semi- log), it was concluded that all the variables included in the study are statistically significant except for the last variable (deficit / surplus) which was statistically insignificant, and that the most influential variable is the fourth variable (tax returns). The study recommended the necessity of relying on fiscal policy variables and guidance in revitalizing the performance of the Iraq Stock Exchange by supporting both aspects of the expenditure, which would help in revitalizing the Iraq Stock Exchange.

We use repetitive sampling for exponentially weighted moving average (EWMA) control charts, and an extension of the exponentially weighted moving average (EWMA) technique to a DEWMA technique, to improve the efficiency for these control charts to detect small process mean positive shifts for a normally distributed process variable. Also, we present the formulas which is used to compute the average runs lengths under control and out of control. We used the DEWMA when the smoothing parameter is equal to .
Also, we used the EWMA and DEWMA control charts using repetitive sampling technique for monitoring a process mean when the observations (products are selected from al_mamun factory) are identically and independently distributed (iid) from normal distribution in continuous manufacturing. We assumed several values for the parameters of the EWMA and DEWMA control charts using repetitive sampling technique, such as the values of the process mean positive shifts and the smoothing parameters and for two values of control charts constants using Matlab -R2018a

The visionary approach represents one of the modern methods that have emerged recently as a result of developments in the field of business. The research aims to define the relationship and impact between leadership and visionary and crisis management and to clarify the extent of awareness of the target field with the dimensions of the research. The search, through the problem of searching for a set of applied intellectual questions that were formulated based on the situation witnessed by the province, intellectual and applied questions, were formulated based on the existing situation witnessed the problem was reflected in a set of assumptions based on the emergency theory model was Constructed by researchers relying on documentation and defining tasks, the questionnaire was adopted as a tool for data collection, and the target sample size (190) was distributed directly, the research reached conclusions that were of an applied intellectual nature, among the most prominent of which is the relationship between visionary leadership and crisis management, visionary leadership affects in managing the crisis directly in different proportions and the nature of each variable, the study reached a set of recommendations, the most important of which is the endeavour to adopt an approach to measurement. This sighted by the crisis cell in Anbar province and its development and awareness of its deportation and employment towards the elimination of crises.

The research dealt with reinsurance operations and their impact on the sustainability of the NIC by focusing on reinsurance in the ships and aviation branches. The research aims to clarify the impact of the arrangement of appropriate reinsurance operations on the financial surplus of the researched company. The National Insurance Company (NIC) and the Ship and Aviation Branches (the research sample) have resulted in several key assumptions reflecting this relationship. In order to test the hypotheses, an inductive and deductive approach was used in the analysis of information for the financial reports of NIC Ships and Aviation for the period from 2010 until 2017, and the use (percentage of retention index, the commission rate earned) for the measurement of the re-insurance operations, and (insurance financial surplus rate), one of the financial performance indicators to measure the sustainability of the National Insurance Company. For the purpose of obtaining the results, the program (SPSS) was used to calculate the regression equation, the coefficient of determination, the F test.
In the light of these results, the researcher reached a number of conclusions concerning the applied side, the most important of which are (the results of the analysis of the financial statements of the company in question) showed a significant decrease in the retention ratio index for the marine insurance / ships and aviation branches. Based on the findings of the research, a set of recommendations were presented to the researched company that are consistent with the reality of the research, the most important of which (the need to arrange and put in place adequate reinsurance programs through the company 's retention policy and to reduce the rate of return to the appropriate extent).

This research aims to find out the impact of open Innovation in its dimensions (Open innovation Inbound Activities , Open innovation Outbound Activities , Open innovation Coupled Activities) in achieving the entrepreneurship performance in two dimensions (growth index, profitability index), In a sample of managers, heads of departments and assistants in Zain Telecom in Baghdad، The researcher adopted the questionnaire as a main tool for collecting information from the members of the research sample and measuring its variables. 120 questionnaires were distributed and 118 questionnaires were retrieved. After data classification, 113 questionnaires were valid for analysis. This research also addresses some questions related to the research problem:
* Do you lead open innovation activities to entrepreneurship performance? What aspects of entrepreneurship performance are related to open innovation creativity?
A number of statistical tools were used such as arithmetic mean, standard deviation, coefficient of variation, simple correlation coefficient (pearson), and structural modeling equation. The research reached a number of conclusions, the most important of which are ,The most important is the existence of a correlation and impact of a significant moral significance between open innovation dimensions and entrepreneurial performance dimensions. The research also reached a set of recommendations, most notably ,Zain Telecom should develop training programs for its employees in order to possess the right talent and expertise to support its entrepreneurship performance. It should also instill increased a culture of openness through effective communication methods، This means providing a high level of self-knowledge and the ability to develop their professional skills

The research seeks to indicate the impact of credit risk management in banks listed in the Iraqi market for securities research sample on the rate of return of the loan portfolio and credit facilities, To clarify the importance of credit risk management for the study sample banks and their significant role in reducing the negative effects of credit risk in the bank, The primary purpose of credit risk management is to maximize the risk-adjusted rate of return while maintaining the risk limit, The most important banking operations that generate returns in the bank are loans and credit facilities, which are a major source of revenue and thus increase profits, The research community is represented by private banks listed on the Iraq Stock Exchange, The duration of the research during the years 2012-2017, Several indicators were used to measure research variables, as well as the use of panel data in the process of analyzing the relationship between research variables and testing hypotheses, It was concluded that there was no statistically significant effect of credit risk indicators on the rate of return of the loan portfolio and credit facilities.

This study aims to measure the change impact in oil revenues and tax revenues and its impact on public revenues in Iraq for the period 2003-2018, The standard model was build and use the statistical methods to identify the nature of relationship and the effect of independent variables on the dependent variable, by using the multiple linear regression equation and by last squares method, OLS ,and it was found that the oil revenues play an important role to from the public revenues, and through, the gradient slope parameter ,reached to value equal to 0.99 as well as its contribution as a percentage in public revenues, while its a exceeded as average for the study 96%, while the Tax revenues contributions percentage as average is 3.6%, and through the(cointegration) procedure, according to Johansen's test, it was found that there is a long-term equilibrium relationship between public revenues and oil revenues, and the study recommended the need to work on activating taxes as one of the sources of public revenue and reducing the phenomenon of tax evasion, as well as Reducing dependence on oil revenues, as they are characterized by instability and fluctuations in the direction of prices and quantities .

The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.

Despite the availability of bank liquidity in sufficient quantities at most of the governmental and private Iraqi banks, most of these banks suffer from weaknesses and the inability to employ their financial resources in the areas of investment available to them. In terms of financial resources, as well as because of the risks they may face resulting from economic, political and security instability, as well as the risks of exchange rate fluctuations, as well as the lack of diversification of the financial investment tools available to them.
The research dealt with the importance and role of banking investment in economic activity and the process of economic development by providing financial resources that are employed in various sectors of the national economy. There is a correlation between return on investment and profitability indicators. The research concluded that there is a positive correlation between the rate of return on investment and the indicators (rate of return on assets and rate of return on equity), while there is a weak correlation with the rate of return on deposits

Current research aims to analyze the relationship and influence of the explanatory variable organizational spirituality, in the variable responsive university performance dimensions (relationships and resources available, the development of human capital, scientific research, community service) _ field research for the leaders of a number of colleges of Baghdad University of deans of colleges and deans assistants The main problem of research was the important question (what is the role of organizational spirituality in enhancing university performance) and the research started from two main hypotheses for the purpose of clarifying the relationship of influence and correlation between research variables. The analysis of the data was analyzed and the answers of the research sample, which included (104) respondents representing the research sample exclusively and comprehensively, were used interviews as well as field observations through the field presence of the researcher, and to analyze the data was used statistical program (SPSS_V.20) with the adoption of a group The statistical methods such as arithmetic mean, percentages, repetition, standard deviation, difference coefficient, relative importance, Spearman correlation coefficient, and simple linear regression equation

The research aims to assess the performance of the tax administration using tax performance indicators to find out the untapped tax capacity, the tax burden on taxpayers, as well as the tax effort through which the state’s success in its financial policy is identified. In line with the research objectives, a number of hypotheses were formulated. A number of conclusions were reached, the most important of which are (The result of the tax performance indicator related to tax energy, tax burden and tax effort during the selected fiscal years confirms the existence of untapped tax capacity by the tax administration in Iraq and the absence of a tax burden on those charged with paying the tax as well as the lack of success of the state In its financial policy (and based on the findings of the research, the researcher recommends a set of recommendations, the most important of which is) the need to focus on the results of tax indicators in order to exploit the untapped tax energy by the tax administration in Iraq and to determine the tax burden that falls on those charged with paying the tax so that it does not become a burden with a high rate paid The taxpayer has led to tax evasion and the need to work on developing scientific and practical plans that will help the state’s success in its financial policy)

Given the important role that marketing information systems play in providing the necessary information for the bank’s management to take marketing decisions related to achieving the bank’s goal in achieving an appropriate market share to ensure achieving a competitive advantage in the banking labor market, which led to the need to emphasize the effectiveness of marketing information systems because of their A role in enhancing competitiveness among banks if their procedures are properly adhered to.

Therefore, our research came to demonstrate this by identifying marketing information systems and highlighting their role in enhancing the competitiveness of banks and testing and analyzing the dimensions of marketing information systems to show the extent of their impact on enhancing the competitiveness of banks, by answering the research question represented in Is there a role for marketing information systems in its four dimensions (Internal records and reports, marketing intelligence, marketing research, information analysis) to enhance the competitiveness of banks? Through the survey of opinions by the research sample represented by the bank’s employees from managers, heads of departments and people, and then analyzing and testing hypotheses through the statistical analysis method, where the statistical program SPSS and the EXCEL program were adopted to obtain the results of the practical side.

One of the most prominent findings of the research was that the marketing intelligence system in the research sample bank works on following up competitors’ strategies at work and determining their strengths and weaknesses, in addition to following up on developments in the market to draw appropriate marketing strategies, which leads to enhancing the competitiveness of the bank. In addition to the bank's adoption of the research sample, marketing information systems enhance its competitiveness in the banking labor market.
As for the most important recommendations made by the research, the bank should provide distinguished services at a lower cost than the rest of the banks in order to reach the competitiveness that enables it to survive and excel in the banking market. In addition to providing continuous training courses for bank employees on the system of internal records and reports to ensure its use with high efficiency and to deal with the information available in the field of market research objectively, accurately and quickly in light of the rapid developments in the banking field as a result of the tremendous technological development.

The study aimed to test the impact of the globalization of electronics in its dimensions (physical components, software, human resources, communications, databases) on international trade and marketing, and the study reached a number of results, the most important of which was the presence of a positive impact of the globalization of electronics in its dimensions (physical components, software, human resources, Communications, Databases) on International Trade and Marketing. It also showed a statistically significant effect of dimensions (hardware, software, human resources) on international trade and marketing, while telecommunications, databases have no effect on international trade and marketing.
In light of these results, the study recommended a number of recommendations, the most important of which was the necessity to support creative ideas, whether from managers or employees by linking them to the results of market analysis based on the globalization of electronics to provide innovative solutions to customer needs, and the importance of promoting the use of the globalization of electronics for administrative leaders that give a clear vision for the future Threats and exploitation of opportunities, and further studies and research in the globalization of electronics because it has a positive impact on achieving international trade and marketing.

The aim of this research was to verify the growing influence of the entrepreneurial orientation on total quality management by moderating human capital. The research population consisted of the General Company for Electronic Systems and research sample, it consisted of top leaders in the top, middle and executive (the general manager, assistants, department heads, divisional directors, and unit managers) which represents 30% of the study population. 40 questionnaires were distributed to them, and all of questionnaires were retrieved and valid for analysis. The statistical program Spss V.22 was used for the purpose of conducting the necessary analyzes to measure the relationship between study variables and the effect that the moderator variable causes when entering the main study variables. The research reached a set of conclusions, the most prominent of which was related to the existence of an intermediate direct correlation relationship between the variable risk orientation and the variable of total quality management. The research also found that the moderator variable has an effect on each of the study variables (entrepreneurial orientation and total quality management), as any change in human capital by one unit can lead to a positive change in the value of the relationship between the entrepreneurial orientation to total quality management.

The aim of theis research is to apply the international financial reporting standard 8 operating seeters for the operational sectors of Al Mansour Hotel for the purpose of evaluating performance. The sector financial statements at Al Mansour Hotel have been prepared in accordance with the International Financial Reporting Standard 8, as well as evaluating their performance through a range of public and operational financial ratios for hotel activity. Many conclusions have been reached, the most important of which is that the preparation of sector financial reports according to IFRS8 for the operational sectors leads to improved performance evaluation at Al Mansour Hotel Company. The researcher recommend that IFRS8 should be adopted in the company of al-Mansour Hotel for the purpose of improving the preparation of the sector financial statements and evaluating their performance in order to provide useful information to rationalize decisions.