Journal of Baghdad College of Economic sciences University

The research focuses on the great importance of stress tests and their role in maintaining the integrity of the banking system, as it is one of the most recent risk management tools and the most important of which is in assessing the ability of banks to face risks and crises. It can be exposed in the future. As for the objectives of this research, they are: Shedding light on stress tests as a way to identify the extent of the Iraqi commercial banks ’ability to face crises, and in line with the objectives of the study, the following hypothesis was formulated: that the application of stress tests enables the bank to detect the risks that Exposure to it also helps in assessing his ability to cope with crises, Among the most important conclusions that were reached: Stress tests are a tool for determining the ability of banks to face crises by measuring the effects of the test on both the solvency of capital and profitability and assessing the ability of bank capital to absorb potential large losses, it is a tool to achieve financial stability, and the most important recommendations The research is: the commitment to apply stress tests as an essential and complementary part of banking risk management, and that these tests are governed by written and approved policies and procedures, including the appropriate documentation thereof.

The current research tests the effect of digital modernity and its components (hardware,
software, communication networks, individuals) in improving the performance of workers.
The research problem was represented in several questions that were answered to know the extent of the hotel management’s interest in supporting and applying digital modernity, and then determining the effect between its variables. (48) from (Delegated Director, Department Managers, Division Managers) in the premium hotels of the city of Baghdad, and data and information were collected using a questionnaire, and the data was analyzed using the statistical program (SPSS)
The research reached several results, including: that there is a statistically significant effect between the research variables (digital modernity, improving the performance of workers), and these results are identical to the research hypotheses. The research presented a number of recommendations, perhaps the most prominent of them: the most important of which was the necessity of applying digital modernity by the surveyed hotels because of its importance in solving many problems, including the negatives of paper handling .

The independence of the university and academic freedom it became one of the important basics for establishing universities in the modern era, as most universities with high rankings at the global level are independent this has a great influence on the quality of education and scientific research in it. The Ministry of Higher Education and Scientific Research in Iraq it took an enterprising and courageous step by granted The University of Technology independence in 2017, and University of Babylon in 2018 at a time when the university education sector is has a remarkable expansion in the level of public and private universities to accommodate the growing numbers of students. And for the importance of this case and measuring its decisions and its effects on higher education systems, the current research was conducted with the aim of studying the strategic signification of the university independence and its impact on the quality of educational output, Emphasis has been placed on a number of outputs of the educational process: Qualitative level of graduates, scientific research, scientific promotions, The reputation of the educational institution and the satisfaction of the beneficiaries, cultural exchange, and the rate of graduates who will have jobs.
The research was based on interviewing a number of leaders, directors and education staff at the University of Technology and Distributing a questionnaire prepared for this purpose, which includes examining a group of specific and focused questions on strategic visions concept of independence and its impact on the chosen educational outputs, and The most important steps taken by the university and plans for implementation, and revealed what are the most important obstacles that face it that could affect the quality of educational outputs. Among the most prominent results of the research was the existence of a strong impact relationship between the independence of the university and the rate of graduates who will have jobs in the first place, followed by both the reputation of the educational institution and the satisfaction of the beneficiaries, cultural exchange, then scientific research, followed by the qualitative level of graduates, and finally scientific promotions. The research also made several recommendations, the most important of which is the necessity of issuing regulations, authorities, and instructions clarifying and organizing the concept of university's independence to protect the university and elements related to educational outputs such as students and faculty members. And activating academic freedom and expressing the opinion of the lecturers and the students as a practice of independence, while clarifying the limits and controls that govern them. And develop solutions to remove obstacles and obstacles to implementing independence in Iraqi public universities

The research aims to identify the level of availability of adaptive leadership in the hospitals of the Medical City Department of the research community, as well as diagnosing whether adaptive leadership in the surveyed hospitals plays a role in achieving entrepreneurial success, and five dimensions of adaptive leadership have been adopted represented by (the ability to adapt, work In the spirit of the team, adopting ethical behavior, openness and change, motivation and motivation) as for entrepreneurial success, five dimensions were adopted (financial dimension, human capital, technology adoption, creativity, customer orientation) all of which were adopted after conducting a field survey in the sample community. And the agreement of both academic and professional experts on these dimensions, the current research adopts the descriptive analytical approach based on the questionnaire as a tool for surveying data and information related to the research variables, their dimensions and their paragraphs, after the data were collected from (158) observations from the sample community for a community that includes (225) board-specialized physicians. Surgery and survey their opinions, the primary data were analyzed through descriptive and analytical statistics (percentage, arithmetic mean, standard deviation, coefficient of variation, Simple and multiple linear regression analysis. In order to process the data collected by the researcher by the research sample, the statistical analysis program (AMOS V.25) and the program (SPSS V28) were relied on. The research reached a number of conclusions, the most important of which is that the interest of the City of Medicine Department and its affiliated hospitals is in the ability to adapt, so it proceeded to adapt to environmental changes and meet the needs of the community in a way that guarantees them to provide the best services on a continuous and effective basis. The additional improvement in its ability to adapt to changes in the environment and the needs of society and the creation of new work departments, in a manner that ensures the provision of the best health services and their continuity in an effective manner.

The research aims to measure the impact of integrated reports on investment decisions, as integrated reports show financial and non-financial information that help investors create value for the short and long term. The problem of the research was that the traditional financial reports became insufficient in terms of the informational content of stakeholders when making any economic decision, because they clarify the financial information only, After testing the research hypothesis, which stated that "there is a significant relationship between integrated reports and investment decisions."
A set of conclusions has been reached, the most important of which is the existence of a correlation and a positive direct effect between integrated reports and investment decisions, and that this relationship leads to increased customer attraction and a good reputation and helps investors in making their appropriate decisions, and that the importance of non-financial information is a communication tool that ensures greater Transparency for stakeholders, especially investors.
The research recommended the necessity of issuing standards and guiding principles for the integrated reports of the Iraqi economic units commensurate with the social, environ=mental and economic conditions, and the need to increase awareness and understanding of the use of integrated reports in the Iraqi economic units through holding seminars and scientific conferences and benefiting from successful experiences in this field to overcome the difficulties faced by the economic unit When preparing integrated reports

The research aims to assess the impact of the efficiency of the management of banks on the return on assets and the return on the right of ownership of Iraqi commercial banks for the period from 2010 to 2015. The independent variables represented the efficiency of management, the bank and were expressed in the ratio of expenses to revenues and the ratio of investment in securities to current assets. As for the dependent variables, they were return on assets (ROA) and return on equity. (ROE) The panel data analysis and the statistical analysis were relied on with the help of the statistical program (EViews V.9). The results showed that there is an effect of the efficiency of management in the return on assets (ROA), while there is no effect of the efficiency of bank management on the return on equity (ROE) of private commercial banks in Iraq. We recommend the necessity of enhancing banks’ management of cost management strategies and using appropriate target cost management techniques in order to enhance the bank’s profitability level, applying cost-benefit analysis in their decisions that benefit stakeholders, and conducting a continuous review of the volume of assets that generate revenues and identifying the appropriate type of investments at the right time.

In regards to the high impact of the services industry in the global economy, and increase the interest of companies to the management services, academic and research interest in the study has been growth, lot of researchers were pointed at the most important factors of the service delivery is the delivery system, therefore production processes and delivery service has taken the great importance in the management services. Accordingly, the effort of identify and improve the inefficiency process is considers one of the most important issues in the management of these operations.
The proposed integrative model in this study is useful in implementation and management of the company's operations, as it allows for any company to discover and diagnosis of inefficient service unit in company's overall level, and in the level of business units or departments, and also allows the selection process to be improved first, as well as the selection process / processes that can be adopted for benchmark, Through the use of mathematical techniques (Data Envelopment Analysis DEA, and Decision Tree (DT) that ensure the reliability and accuracy of the results, the last paragraph of the study provides an illustrative example (case study) to demonstrate the usefulness of the proposed integrative model to evaluate and improve the overall efficiency of the service organizations and the efficiency of its operations.

The green economy contributes at varying rates to the economies of developed and developing countries alike, depending on its different importance between one country and another as a result of the different environmental policies used in dealing with environmental variables and indicators, as well as the direct and indirect effects resulting from it on economic development in general and sustainable development in particular, on the Considering that the green economy is one of the main pillars for achieving sustainability. The research aims to clarify the role of the green economy in the economic development of a selected sample of the world, divided according to their income levels for the year 2019 according to the divisions of the World Bank, based on some environmental and economic indicators, including (green economy growth rate, GDP per capita, GDP growth rate, development sustainable). The results of the analysis indicate that high-income countries have achieved high and increasing rates in the sustainable development index, affected by the high rates that have been achieved in the green economy in its four dimensions. Developing (low-income) countries face significant challenges and obstacles, represented by providing sources of economic growth through green jobs, green trade, green investment (green economic opportunities, the third dimension), access to sources of basic services, gender balance, social justice and social protection (social inclusion, the fourth dimension), as well as On increasing the rates achieved in both the efficiency and sustainability of resource use (the first dimension) and the protection of natural capital (the second dimension) and maintaining the rates that have been achieved for these two dimensions

Public spending is important in economic thinking In general, financial studies are particularly the tool that represents The State depends on it in achieving what they have set The progress and development in all fields of life is therefore the policy of spending The general purpose of the state is in one way or another to reflect the goals set before Government And that are seeking to promote the economy and to drive its sustainable development. The research aims a It is public spending to achieve some sustainable development has to do with the health sector Iraq For the period (1995-2018) cace in study.
This was chosen as a result of events that devastated Iraq and from it Economic embargo, international sanctions on Iraq and the US invasion Terrorist gangs have been in the process of being forced into some Iraqi provinces All these events have led to a breakdown in the structure of public expenditures and a lack of Balance between ongoing and investment expenditures The research has reached a total of conclusions, including a difference of impact Government expenditure in Iraq In achieving most indicators of sustainable development, its economic and social dimensions are sustainable The environment has been poorly spent on achieving some sustainable development indicators Public spending in Iraq depends on a source One oil is a reward to the Iraqi economy for its external volatility For world crude oil prices and the imbalance of the production structure He ignored the role of taxes that might play an important role in achieving The objectives of sustainable development are most of the overall expenditure in the Iraqi economy Operating expenses against a very large reduction in investment expenditures during The extent of the teacher This, in turn, reflects the significant imbalance in the structure of the Iraqi economy.

Economic units in general and units with industrial activity in particular seek to make the best use of their resources and available energies to ensure the continuity of their work and maintain their market share and ability to compete. Given the importance of the resources and their relative scarcity, it has become necessary to preserve them and to efficiently and properly utilize them. In view of the waste of resources and energies that the industry in Iraq suffers from, this study aimed to focus on the importance of resources and find ways to preserve and exploit them optimally through the use of the performance-based activity-based costing system (PFABC) and to indicate the importance and role of this system in the proper exploitation of resources through The information it provides on each activity of the economic unit through controlling the cost elements and focusing on the efficiency of performance by measuring deviations according to standards set according to this system for each activity and individually, and this system has been applied in one of the economic units in the Iraqi environment In a practical way, it is the General Company for Electrical and Electronic Industries, specifically in the Electrical Appliances Factory, the electric heater production line with a capacity of (120, 80) liters. idle and untapped energy and provides information that can be used to improve the quality of products through continuous improvement processes that It will be based on the measurement and evaluation of deviations in the costs of activities.

The research aims to clarify the concept of the strategic map of the balanced scorecard, and to clarify the concept of the cost leadership strategy as one of the competitive strategies that can be followed in economic units and in line with their work, In order for these units to develop methods through which to think about a methodology and new dimensions through which the management of the economic unit seeks to provide the necessary information to measure its performance.
The research problem is that there are many units facing great difficulty in how to adopt and define their strategic objectives ,and to define clear criteria and indicators that show their progress in achieving the strategy.
As the strategic map was relied on the balanced scorecard through its six perspectives and the indicators and measures it contains, and the financial and non-financial data of the Iraqi insurance company (the research sample), Which helps in adopting the cost leadership strategy of the Iraqi insurance company based on the strategic objectives and the measures it includes.

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 Strategic planning that raise products and tourism service s, which in turn leads to Organizational creativity. Hence the idea of this research came as an attempt to explain the relationship between Tourism strategic planning (independent variable) and organizational creativity (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.

This research aims to know the effect of strategic flexibility on the organization effectiveness through the mediating role for creativity Organizational through studying the impact of the dimensions of strategic flexibility (capacity flexibility, resource flexibility, information flexibility, coordination flexibility) on the dimensions of the organization’s effectiveness (environmental adaptation, productivity, achieving goals) and in the middle of creativity Organizational dimensions (fluency, originality, sensitivity to problems, risk taking), through an analytical study conducted in six directorates of the Iraqi Ministry of Education.
The descriptive analytical method was used In the application of the research, the questionnaire was used as a tool for data collection It was prepared using ready-made standards The questionnaire was distributed to a sample of (131) individuals in (6) directorates. The sample top management senior and middle represented by (general manager, assistant general manager, department manager, assistant department manager, division official), the five-point Likert scale was used to determine the answers to the questionnaire items, the statistical programs (SPSS) and (Excel) were used to extract the results.
Through the results, it is clear that there is a role for the mediating variable, organizational creativity, in increasing the impact of strategic flexibility on the organization effectiveness.