Journal of Baghdad College of Economic sciences University

The research aims at measuring the level of the impact of knowledge sharing on organizational sustainability. The sample consisted of (162) individuals in the center of the Ministry of Science and Technology in Baghdad city. The research community consists of departments, units, divisions and employees. The research on questionnaire was adopted as a main tool in collecting data and information, The data were analyzed and the hypothesis of influence was tested using appropriate statistical tools such as arithmetical mean and standard deviation to measure the level of variables in the ministry and regression paths to test the effect using AMOS. The results showed the validity of the research hypotheses, The results are that the exchange of knowledge of employees and the accumulation of knowledge and information and free access to the information required to accomplish various work with the encouragement of senior management of the employees of the organization investigated all factors conducive to the sustainability of the Organization.

This research dealt with the topic of using the IFRS9 accounting standard to measure the expected credit risks through applying the IFRS9 accounting standard procedures to analyze and measure the provision for expected credit losses accurately according to scientific foundations. The research problem was the weak interest of some banks in relying on the International Accounting Standard IFRS9 to define and measure the expected credit loss provision The aim of the research is to get acquainted with the concept and objectives of the accounting standard IFRS9 and to get acquainted with the concept of bank credit and its types as well as defining and measuring the provision for expected credit losses according to scientific foundations based on the standard. The internal and external environment changes, and the most important recommendations are the necessity of applying the IFRS9 accounting standard to accurately determine and measure the expected bank credit risks

The management of companies seeks to improve their decisions and attract investment in order to enhance the company's reality and to approach the information in its financial reports. The clear views of users (users of the financial statements) have a direct correlation between the financial content of the financial statements and the quality of financial reporting of financial accounting financial statements, Sample Tobin's Q indicated that information content prepared management to adopt modern methods of performance evaluation, as well as help decision makers to better identify the company's activity.
The researchers evaluated their financial performance, included the results in their financial performance report, included the results in their financial performance report, and included the results

Iraqi industrial units face strong competition due to many problems including high production costs, weak interest in studying the market, lack of government support for their products, dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies in a way that enables them to compete, so the research aims to show the knowledge bases of the throughput accounting technology, with an indication of the role of throughput accounting in the evaluation of performance, and the research was based on a basic premise that: (Throughput accounting technology for achievement in a better evaluation of the performance of economic units), and the most prominent finding of the research is that the adoption of the throughput accounting technique contributed to a reduction in operating costs by (136453031) dinars as these costs are not related to the laboratory while taking into account the required level of quality and maximizing the level of benefit the customer.

Total quality is considered a basic entry point to improve the level of service in banking institutions because it is the main financier of the local economy and Mirror reflective the extent of its compliance with international standards, as it is characterized by the characteristic of competition, which has become one of the great pressures to pay attention to quality and provide many qualities that belong to Quality requirements for all customers.
Quality is a key factor for any competitive advantage, Total quality management also focuses on continuous improvement .
This study aims to highlight the impact of total quality management in the marketing of banking services for commercial banks, focusing on the elements of the marketing mix that represent the most important factors affecting their achievement, and for the purpose of clarifying this application of the study on a group of private banks operating in Baghdad and the number (6) banks , where it was design a questionnaire to collect data from the study sample members . The answers were subjected to statistical analysis . Based on the results of the hypothesis testing, analysis and discussion of these results, the study found a trace of total quality management with its principles covered by the study ( customer focus and decision-making based on facts ) on the Marketing of the Banking service .

The aim of this research is to identify the factors of the internal environment that influence the decision-making process and The impact of internal environment factors (organizational structure, organizational culture, organizational support) in decision-making
The research found a number of conclusions. It is clear that there is a difference of views between the writers about the internal environment factors of the organizations because of the difference between the organizations and the size and nature of the activity and the lack of the National Insurance Company to the managers On the higher certificates in insurance, which makes the decision-making process not based on scientific grounds, but only through experience.
The most important recommendations are the work on future planning and training of employees on specialized knowledge programs in the process of environmental analysis and the importance of decision-making in addition to working to appoint the holders of higher certificates specialized insurance to the owners of the National Insurance Company, because of his role in the upgrading of the company to the best.

The current research aims at to test the relationship and influence of spiritual leadership as an independent variable in organizational health as a dependent variable in the Directorate General for the production of intermediate area electric power and all its stations in the city of Baghdad , and try to come up with a set of recommendations that will contribute to enhancing the practice and adoption of the two variables in the organizations surveyed. Based on the importance of the research topic to the society and its importance to the research organizations and their individuals, the analytical exploratory approach was adopted in accomplishing this research. The research society included the General Directorate of intermediate area Electric Power Production and its stations in Baghdad City, The study sample consisted of (General Director and his assistants and heads of departments and directors of stations and their assistants and heads of departments in the stations) as a sample intended for the research community represented by the Directorate General for the production of intermediate area electric power and all stations in the city of Baghdad, and comprehensive inventory, The researcher distributed (250) samples of the research sample, and collected the data from (243) respondents from the surveyed community by adopting the questionnaire which included (47) items , and using personal interviews and field observations as aids in collecting them. The research was based on programs (SPSS V.23) with descriptive statistical methods to test hypotheses (mean, standard deviation , Pearson correlation coefficient , simple regression coefficient , KMO test).The main findings of the research were the clear influence of spiritual leadership in organizational health, The research included four axes, the first of which is the methodology of the research, the second is the theoretical theory, the third is the presentation and analysis of the results and the hypothesis test, The fourth axis is devoted to the conclusions and recommendations.

The organizations are exposed to many errors and gaps in the insurance process. During the settlement of compensation, these errors appear and lead to insurance disputes between the insurance parties which affect the customer satisfaction. The importance of research on this subject arises because it is concerned with the possibility of proposing some solutions and treatments to reduce or limit the insurance disputes for the purpose of achieving customer satisfaction. In addition, the research aims to identify the insurance disputes, show their effect on the customer satisfaction and define the relationship of effect and correlation between the two main variables of the field study in the National Insurance Organization. The data obtained from the research sample represented by the National Insurance Organization and its customers were examined by a statistical methods. The results were confirmed to support the two research hypotheses. Accordingly, the research entitled "The effect of insurance disputes between the insurance parties on customer satisfaction" was applied to the National Insurance Organization. The researcher found a significant correlation and effect between the two main variables.
The sample size consisted of (97) questionnaires. Five of them was found incomplete. The final sample size was (92) of the population of (130) members of manager branches, assistants, stuff and customers of the National Insurance Organization. The questioners were distributed to them as a main tool for collecting data and information. The sample size of this population was determined according to the international model of (D. Morgan). To address the data and information, some statistical methods were used to extract, analyze and interpret the results such as the descriptive statistic: (The frequency distribution, percentages, the arithmetic mean, the standard deviation and coefficient of variation). The explanatory statistics was also used such as: (the coefficient of consistency Kronbach alpha, Pearson correlation coefficient and simple linear regression). The Statistical Package for Social Science, (SPSS) was used for these analyses.
Based on the results reached by the researcher, the most important of which: the use of arbitration in settling disputes is considered one of the best methods to settle disputes between the parties because it benefits the disputed parties.
The research introduced a number of important recommendations to the research sample National Insurance Organization. The use of friendly means to resolve the insurance disputes instead of resorting to the law and courts, because this is beneficial to both parties

The current research aims to measure the impact of diversification in the investment portfolio represented by (risk, return) in order to reduce investment risk, and in order to achieve the goal of the research was selected Iraq Stock Exchange as an application sample of research, as these markets are a group of important sectors that constitute a group of companies As the number of companies involved in the Iraqi market for securities for the period (2011 - 2017) in the analysis by (5) companies are distributed over three sectors namely the industrial sector, the insurance sector and the investment sector, ie on a time series of 9 years, in order to extract Results in view of data drawn from The research sample resorted to the use of a set of important indicators in the financial analysis, which were (analysis of the disclosure of the variance of the portfolio of common stock returns and retained earnings, and risk and return and risk pricing of the portfolio of returns for shares), and therefore reached a set of results Most notably, there is a relationship to the retained earnings in building the investment portfolio of the research sample companies, which positively reflects on both the return and the risk in the formation of the portfolio while the stock relations were volatile.

This study is considered one of the maiden studies in cost estimation field and measuring the impact of firm efficiency on its financial performance in the accounting field. using fitted value which is one of the contemporary methods could help the accountants and the management at the same time to know the firm efficiency through comparing the actual performance with the standard performance and then measure the cost and revenue variances. Using fitted value, this study deals with twelve of Iraqi companies working in industrial sector for 12 years period from 2004 to 2015. Value estimating is not the only objective of this study; variance analysis through partial adjustment model is used to determine the firm efficiency. If Beta value is equal or near to 1, this indicates high firm efficiency and minimal variance between the actual and standard values, and vice versa, if Beta value is found to be zero or near to this value, this indicate that inefficiency of firm performance. The study extends its objectives to measure the impact of firm efficiency on financial performance by considering the efficiency of the firm as an independent variable and firm profitability which is indicated by ROA as a dependent variable.

In this research, we seek to study the obstacles of collecting the direct withholding tax with the tax administration. Direct deduction and suggest solutions to address them. The researcher reached many conclusions, the most important of which is the tax evasion of direct withholding tax. The most important recommendations included the reduction of tax evasion through the application of an electronic database containing all the information on taxpayers.

The main five dimensions of health quality services are summarized in: responsiveness, reliability, security, activeness and empathy. These dimensions are applied to all the features of the health quality services, including those which are provided by the private clinical laboratories.
The study was conducted to determine the extent of a newly established clinical laboratories commitment with the quality standards in Kirkuk city.
A special questionnaire form was prepared by the investigators for the research purposes and distributed to (55) authorized representatives of laboratories in seven sectors detected in the Kirkuk city map . 52 of questionnaires were returned , and two were excluded because of incomplete data presentation and the total response rate was (50: 55, 91.0%).
The study results show that the representatives have good scientific qualifications and long practical experience, but only 72.8% of the them participated the indicators of Health Ministry for the setting up of specialized pathological clinical laboratories.
The laboratories applied the dimensions of health quality services as follows: Reliability (80%), response (79%), accuracy (81%), detectable things (77%), empathy (85%) and total response (80.4%).
The researchers recommended that laboratory leaders should increase their education in the quality health dimensions and regular checking these laboratories by health teams and groups to detect their compliance according to health guidance and scientific updating supplementation these laboratories with newly accurate technological instruments .

This research attempts to discuss and explain the nature of the role played by cognitive accumulation of human resources through its three dimensions (collective intelligence, collective thinking, and collective wisdom) in reducing the strategic deception behaviors of (intelligence behavior, opportunistic behavior, and non-committed behavior), as the research problem indicated To ignore the role that knowledge accumulation plays in enhancing the spirit of cooperation and coordination between human resources to exchange information and knowledge between them in a way that limits the behavior of strategic deception, and therefore the importance of research in providing a set of solutions to the problems facing the organization As far as the matter relates to research variables, the researcher has adopted the descriptive analytical approach in his applied aspect, as the questionnaire was adopted as a major tool for data collection, which was prepared based on a number of ready-made measures after it was subjected to validity and stability tests to suit the Iraqi environment, and was distributed to a sample of workers in Al-Rafidain University College, which number (89) individuals, and after processing and analyzing data using a number of statistical tools within the programs (SPSS.V20) (AMOS), a set of results was reached that confirmed the validity of the hypothesis from which the research was launched, and the research recommended that the need Manna Meh develop mechanisms to stimulate human resources to share their knowledge to ensure that the accumulation of knowledge has not lost the important ones on the one hand, and reduce the behaviors of strategic deception on the other.

Performance evaluation has become one of the most important factors that contribute to the success of any economic unit. Due to the vital role played by economic units in their various forms, areas of work and objectives in the national economy, the need to study the capital adequacy criterion, which is used as a supervisory control by the bank Central Bank of Iraq in assessing the performance of banks in order to protect deposit funds by taking a minimum capital to prevent the risk that may result from credit risks and protect banks from exposure to real problems as a result of bankruptcy or lack of liquidity, The use of the capital adequacy criterion in evaluating the performance of specialized banks adversely affects their ability to achieve their development objectives, because the use of this standard leads to Disruption of part of the bank's own resources on which the banks specialized in the provision of credit development, which differ from the sources of funds of commercial banks that rely primarily on deposit funds and this is what the standard aims at the application, which leads to the provision of false data on the evaluation of the performance of these In order to prove the above problem, the research was based on the hypothesis that the capital adequacy criterion negatively affects the banks' specialization of their developmental objectives. The main objective of the study was to highlight the requirements of supervisory supervision and capital adequacy standard as one of its important tools In the performance evaluation process, the researcher assessed the performance of the specialized banks with the capital adequacy criterion and then commented on the results and their impact on the possibility of achieving the developmental objectives of the specialized banks. The research concluded with a number of conclusions, the most important of which is that the capital adequacy criterion is not compatible with the nature and objectives The study recommended a set of recommendations that the concerned authorities should perform when evaluating the performance of the evaluation of the performance of the three sectors (agriculture, industry, real estate).

This research focuses on the personal and functional futures of the departments directors in Tourism Foundation . It also focuses on the impact of these features on the style of crisis management that the tourism sector has faced . The data were collected to know these features and crisis management level through interviews and questionnaire distributed to a number of departments’ directors in The Tourism Foundation . After identifying the collected data statistically , The researcher proved that the adopted hypothesis of the research is not true in all its variables except one variable –the number of training courses .According to the former results , the researcher has reached to number of conclusions and recommendations .

Previously the ideas were that the investment decision is logical and infected only in the financial market fluctuations. But these old ideas seem to be incorrect. So, this study aimed to measure the relation between the behavioral bias and the strategical tendency of the investors in the Iraqi banks that working in the private sector. This study was based on the statistical analysis and a questionnaire list was made as per Likert scale and the SPSS program was used for analysis the data. It was found that the investment decisions are affected by behavioral bias and there is a significant relation between these behavioral bias and investment strategy. Also, it was found that, there is a huge impact for behavioral bias and investment strategy in understanding the investors' decisions in financial market. Finally, it is recommended for the Iraqi financial market to educate the investors to understand the psychological effecting factors to minimize the risk in decision making. And that can be achieved by training courses and session to explain the financial concepts that are closely related to investment.

The research aims to shed light on the most prominent sources of financing in Islamic banks in Iraq in general, and to identify the most common forms of financing in terms of dealing, as well as indicators of growth in these banks The research sample included a group of Iraqi Islamic banks, which have branches in various Iraqi provinces. The research adopted the analytical approach of the indicators of activity for each of the forms of funding in force in Iraq And reached a set of conclusions, most notably, it does not deal with all forms of Islamic finance, but mostly limited to two formulas and sometimes three formulas The rest of the funding formats such as leasing financing, peace and Tawarruq and the good loan that the Islamic banks in Iraq do not deal with, which leads to limited investment formulas These banks therefore have few returns, The research reached a set of recommendations, including the need for the attention of the Iraqi legislator to Islamic banks and the development of a special legal economic policy for them, all through either the amendment of the Iraqi Banking Law No. 94 for the year 2004 through the addition of a section on Islamic banks or the issuance of independent legislation for these institution and Islamic banks, including Serves the evolution of its work.

The aim of this study at defining the administrative leadership pattern at the Middle Technical University (the sample community) and know the level of performance of its employees', In addition to connection and effect test leadership patterns and employees' performance in university.
The researcher took the analytical descript The questionnaire was adopted as a tool the collecting of data and information for the study, a sample of study (60) questionnaires were distributed to the employees and professors of the Middle Technical University in Baghdad, and (55) valid questionnaires were retrieved.
The statistical programme (spss) was used to analyze the data, To extract: arithmetic mean, standard deviation and correlation coefficient .
The statistical methods mentioned have produced a number of results, perhaps the most important of which is: there a significant correlation between leadership patterns and employee performance, the results also showed that there is a significant effect of leadership patterns on the performance of employees'.
As for The most important conclusions reached by the researcher through this study: is to get the leadership patterns dimension the highest answers reach the,and this means that the University is interested in the command , While the individuals of the sample affirm that the management leader at the university should not underestimate the suggestions and solutions proposed by them.

In this research, we try to show the role of loans directed at both its cash and pledge types in financing economic development, as some financial ratios were used to conduct the analysis process for all commercial banks (governmental and private) operating in Iraq, and from these ratios (rates of change and relative importance), the study found that A group of conclusions was the most important of which is the role of loans directed in financing the Iraqi economy by commercial banks operating in Iraq was very low and does not correspond to the size of the gross domestic product or deposits of depositors with those banks

Prepares Behavior analysis of Sticky costs is one of The most important issues That affect the accuracy of information for any cost system . As managers , investors and Economists rely on The information provided by The companys cost system to make a decision . The study aims to analyze the behavior of asymmetric costs the state company for Iraqi cement laboratories . and The effect of this analysis on the information provided by The cost system . Where The cost behavior varies as a result of an increase in the volume of activity Than a case of its decrease . Which leads to an increase in costs with an increase in the volume of activity at a rate greater or less Than its decrease in the event of a decrease in this volume . The research also addressed The importance of analyzing the sticky behavior of costs in improving The profitability decisions of the research sample company by relying on more accurate information .Where the laboratories of the General Company for Iraqi Cement were chosen as an area of application of the research by preparing tables of costs and profitability and analyzing the viscous behavior of each laboratory based on the equation for the analysis of sticky cost behavior The research concluded with a recommendation That The analysis of sticky costs Behavior by the cost information system helps in providing more accurate information to managers for The purpose of increasing and improving The productivity of profitability decisions and performance evaluation .