Journal of Baghdad College of Economic sciences University

This study aims to examine influence of ethics of Senior administrative leaders in terms of (means ethics, character ethics and ends ethics) on the subordinates, by recruiting and implementing Bandura’s social learning theory as an transfer variable to these moral characteristics and behaviors shown by leaders to their subordinates through observation and imitation. In order to accomplish these goals a number of hypotheses on the study’s By adopting the analytical survey strategy, the study targeted three State technical universities covering all Iraqi provinces expect northern ones. The sample consisted of 15 colleges, institutes, training centers, and university divans with 225 employees: faculty, technicians, and administrators. Questionnaires were mainly used to collect data, Then data were analyzed and hypotheses were tested using a number of ready statistical programs, like )SPPS, Amos(. The results showed that ethics demonstrated by Senior Administrative , all reflect on strengthening behavioral reconciliation between administrative cadres and their subordinates, so that these leaderships become models; all that would be implemented after reviewing POV's and behaviors demonstrated by the subordinates themselves to establish the needed reconciliation in positive behaviors continually

The current research included the formation of a clear conceptual framework on the two variables (knowledge management on time and crisis management strategies) and their applicability in the Iraqi environment. In order to know this, the study was applied to the study society represented by the administrative leaders, who are at the level of general manager and their assistants, Baghdad Municipality (the Alshaab , Adhamiya, Rusafa, Sadr) The study sample consisted of (180) directors out of (196) of the study population. Thus, the study sample reached 180 (91%) but the percentage paid for the test . The researcher adopted a number of rigorous research methods to test the relationship between the two variables, to identify the answers to the intellectual and applied questions and the level of the correlation and influence relations and to benefit from them by circulating the results of the study on the field. The questionnaire was used as a main tool for collecting data and information, in addition to personal interviews, and analysis of actual reality. The delegation examined the main hypotheses and sub-hypotheses that were based on the study of correlation and influence in order to answer the questions related to the research problem and reach the objectives to be achieved. A number of statistical methods, in addition to the use of a number of shapes and diagrams to illustrate and indicate the relationship between the variables of the study and its secondary dimensions. The study concluded that there was a significant significant correlation between the techniques and crisis management strategies. This confirms that the results were close to those hypothesized in advance. Following the analysis of the results, recommendations were made. The study ended with a number of proposals aimed at carrying out future research and studies of the organization.

The research aims to identify the season training needs subjects of environmental awareness in the environmental awareness of the Chambers as Training is one of the important activities performed by the Department of Human Resources has allocated large sums of money and spends a lot of time and effort for this, it requires that the plans of the secretariat of Baghdad well Training Programs The first step in this planning is the accurate identification of training needs, where the training requirements as what is envisioned changes in knowledge, skills and attitudes to the human resources and services of the secretariat for the purpose of commercial Office-royal Embassy Ziad environmental awareness among members of the community, which requires to be among the priorities of commercial Office-royal embassy circles among the programs of environmental awareness training needs for the purpose of instilling this concept in the community.
Research has included a sample (40) employees of the municipal chambers Kazmia and Shula municipal chambers of the two municipalities of the departments of the awareness and the use of images as an essential tool for data collection and analysis of data according to the program of advanced statistical analysis (spss(The research has reached a set of conclusions and recommendations, the most important of striking municipal departments need to consider the issue of environmental awareness of the important topics when identifying training needs and considering the mosques and places of worship of the places important to increase environmental awareness among the citizens.

Due to recent events in the social , economic spheres , political arena as well , Which was necessarily followed by wide changes at the level of local and global organizations , and increasing the tendency to pay attention to people's interests as the cause of the success of governments and organizations , The concept of social responsibility emerged as one of the strategic concepts that is indispensable to build successful, stable and delighted societies, according to International Standards from specialists of (ISO) organizations . Research aims to discover the effect of both Social responsibility & Organizational Governance , & which is more influential on the final Strategic performance indicators of the studied Organization , The research sample consisted of (276) members of the ministry in study , they were selected in a different ways According to logical reasons , It was used an (SPSS – Statistical Package for Social Sciences) Programming applications to analyze data & test the hypothesis of study, that include the correlations & regresionshipos .and as a conclutions there was a mediate degree correlation between social responsibility practices & strategic performance , as well as a mediate degree effect of these variables in the ministry to carrying out its work and achieving its strategic objectives .

The current research seeks to determine the role of cash management in market value as derived from literary reviews at the level of theory, including previous studies and research, and devising their accompanying trends with the force of interpretation predicted by the research hypotheses in their content and in order to provide effective solutions to the problem of research and answer its questions. On the analytical side, a random sample was selected in a non-random sampling method, which included 13 Iraqi joint stock companies listed in the Iraqi Stock Exchange, divided between the industrial sector (7), the agricultural sector (6), and the five- For the duration of (2012 to 2016), and then the measurement and analysis of the variables at the quantitative and statistical levels, according to a research horizon combining the methods of spatial variance analysis (for establishments) and temporal (duration of research), and thus determining the policies adopted (risk, moderate, conservative) in the management of cash by the research establishments and their relation to the levels of The market value of the establishment, A number of conclusions were reached which emphasize the absence of the relationship between the cash management and the market value of the institution due to the poor interest of Iraqi enterprises in managing their cash, and then reached a number of recommendations that indicate the need to increase the interest of Iraqi businesses to manage their cash and train their owners to use cash management techniques that are expected to have an effective role in raising their market value, and was not free to propose a number of Future studies that require other research designs and different analytical methods in the way of practical investigation and try to improve the theory as well as study the management of electronic cash due to technological developments in the world especially in recent times.

The phenomenon of financial and administrative corruption is a serious societal scourge that threatens all societies as a result of its association with the human desire to obtain material or moral gains in unlawful ways, whether in the exploitation of the job for personal purposes or extortion or favoritism or wasting public money or manipulating it, which caused great economic problems and default in the march The development of the countries of the third world, and its spread in state institutions is one of the most dangerous obstacles in the face of economic recovery because it leads to transfer of real resources and capabilities from the interest of all to the interest of specific persons
This phenomenon has become a common situation in the institutions of the Iraqi state as a result of the lack of real control to reduce it, so it was obligatory for the supreme oversight bodies represented by the Integrity Commission and the Financial Supervision Bureau to exercise their active role in combating this dangerous scourge through awareness and education and referral of every spoiler trying to steal public money Or he trades the people's money through his position, his party, or his bloc to the judiciary, out of this importance. The subject of our study was addressed to urge the supreme audit bodies in Iraq to activate their constitutional and legal role to combat all forms and manifestations of corruption.

The present research aims to investigate the relationship of the influence of strategic leadership with its dimensions (strategic vision, core capabilities, human capital, organizational culture, ethical practices) in its social responsibility (economic, legal, ethical, charitable) by studying the correlation and influence between these two variables and their dimensions. In (8) government hospitals affiliated to Baghdad Health Department, Rusafa, the researcher used the descriptive and reconnaissance methodology as it fits with the subject of the current research. It was distributed on two main axes, addressed to a classical intentional sample of hospital administrators, their assistants, department heads and divisional officials. The total number of the research sample was (127) individuals, the data were analyzed using the statistical program( Amos v.24, Spss v.25), and statistical treatments (Arithmetic mean, relative importance, standard deviation, Pearson correlation coefficient, simple linear regression, multiple regression, KMO test, empirical factor analysis, exploratory factor analysis) to arrive at indications that reinforce the subject of the research, which proved the hypotheses that there is an effect of strategic leadership in social responsibility Rodeo recommended current research need to pay more attention to strengthening the hospitals surveyed strategic leadership practices at the general level, because this attention will automatically lead to an increased level of interest in the adoption of social responsibility in general.

In this study, an attempt has been made to investigate the nature of the relationship between the employees’ characteristics (age, position, academic level, and length of service) and their performance in the context of industrial companies of Iraq. Data was collected through a questionnaire-based survey by targeting 10 Iraqi industrial companies. Only 198 forms (57% of the target) were collected from the targeted companies. The forms were considered for the analysis. Kruskal-Wallis H test was used to find out the statistical relationship among the study variables. The results of this paper reveal that the employees’ characteristics significantly influence their managerial & firm performance and job satisfaction. Furthermore, it is to conclude that, there is a significant relationship between job satisfaction and managerial & firm performance in the Iraqi industrial companies.

Construction industries are important and vital industries that feed many local production sectors. They are characterize by branching and multiplicity in terms of activities and technologies used to satisfy the consumer taste. The construction industries have been closely relate to the urban activity and construction movement in many countries of the world.
After 2003, the domestic demand for the activities of these industries in Iraq increased, due to the high population growth, which was consistent with the expansionary economic policies. In the absence of most of the local construction projects and factories, which are available due to neglect and Depreciated as well as the destruction and destruction experienced in the country\'s unstable conditions. A gap was create in the domestic demand for the activities of these industries and a macroeconomic gap because aggregate demand. The hypothesis of the study was (a gap in total demand for construction industries contributes to the generation of the economic gap in this sector, which weakens the effectiveness of these industries in the reconstruction of Iraq).
The study concluded that there is a structural imbalance in aggregate demand for consumption and structural imbalance in aggregate supply of the construction industries sector for imports, which caused a demand gap, which in turn contributed to generating a total economic gap for this sector. The study also recommended the adoption of an effective national strategy based on scientific and time stages for the reconstruction of Iraq, the elimination of housing crisis, the treatment of unemployment and poverty, and improved output and national income.

The results of the research are important in the role played by the application of the electronic payment system to achieve the objectives of the company and enable it to keep pace with the international companies using this technology in the future. The results contribute to the advancement of the Iraqi general insurance company and enhance the awareness of the company and its employees, And the implications of clear on the procedures for payment of installments and compensation, and the availability of the electronic payment system of the advantages and effects on the Iraqi general insurance company to shorten many procedures and overcome many of the difficulties.
The research found a number of conclusions, the most important of which were: The absence of significant differences between the opinions of the employees of the Iraqi General Insurance Company and the opinions of the insured public about the role of the electronic payment system in the development of the insurance service, ie their opinions are one, This shows that the employees of the insurance company and the insured public agree that the electronic payment system has a role in the development of insurance service.
Finally, the researcher presented a number of recommendations. The most important of these recommendations is the need for the Iraqi General Insurance Company to adopt the electronic payment system for the purpose of improving and developing the insurance service and achieving the satisfaction of its current and prospective customers to gain competitive advantage and leadership in this field.

This research mainly aims to show the concept and importance of limited tax and its methods applied on real-estates and using effective means and procedures to process the limited tax and its role in defining the real-estate taxation with the minimum of obstacles and more accuracy to increase the real-estate outcome. Based on ahypothesis states “the limited tax role in defining the real-estate tax” which leads to increase the revenues; the researcher reached a set of conclusions, the most important are: Accepting the research assumption which the researcher reached in the practical side; the third chapter, second part, in the subject related to conducting the practical experiment which proved that the real-estate limited tax, according to the suggested by the researcher, has a role in defining the limit of the real-estate tax which leads to increase the real-estate tax revenues. The researcher reached a set of important recommendations is commission has to work on studying the suggested method by the researcher and find the legal basis to adopt it in executing the limitation process to prove its success when use it by the researcher.

The research aims at the relationship between organizational trust dimensions test as a variable independent and the Constituents strategic renewal strategic renewal as a variable dependent, and thus it was necessary to answer the question the basis that: Is there a correlation relationship and impact between organizational trust dimensions and the constituents strategic renewal strategic renewal? To investigate the contents of the answer, selected a group of employees in oil products distribution company / Baghdad, encompassing the study sample group of manager number (240) from the high and middle managers , and adopted the study descriptive analytical method, and promised resolution main tool to collect the required data which analyzed the adoption of statistical software (Spss.18) and many of the statistical methods, The researcher came out with a number of recommendations, the most important of which is the importance of the research variables, especially the organizaitional trust and the constituents of strategic renewal because of the effects. One, realizing the importance The management of the self and its subdivisions on the research variables, the establishment of courses and workshops and lecturing to identify the variables of research and their negative effects through Renewal and diversification of activities and tasks Performed by the employee and the elimination of routine activities in the work and understanding the concept and importance of organizational trust and the implications of the deep psychological and behavioral benefits of the research sample, and provide a suitable social, psychological and organizational environment for them.

Insurance companies are considered to be the most important institutions in terms of saving pot and safety valve for the economy. Therefore, they must be subject to a proper regulatory system to ensure compliance with the legislations and standards regulating their work and to ensure that their work is carried out in accordance with the legislations and procedures. (26) principles issued by the International Organization for the Supervision of Insurance Companies (IAIS).
The study dealt with preventive measures and corrective measures in addition to organizing the business, its importance and objectives, the international and local supervisory authorities of insurance companies, and reaching conclusions and recommendations.
The practical aspect included the preparation of the examination form which includes a set of instructions and controls for the insurance sector to determine the extent of their application by the supervisory body responsible for supervision and supervision of the insurance companies (insurance bureau) and the research sample represented by the Iraqi insurance company, the National Insurance Company, Insurance.
The research reached a number of conclusions, notably:
1. Non-application of international standards for the supervision of insurance companies 2005 stipulated in the Insurance Law No. (10) for the year 2005.
The research reached a number of recommendations, notably:
2. Implementation of the international standards for supervising the insurance companies stipulated in the law of the Insurance Bureau No. (10) for the year 2005.

The Central Bank of Iraq addressed the application of the ratio of liquidity coverage in commercial and Islamic banks, without taking into account the privacy of Islamic banks in terms of application of this ratio, and this research to clarify the difference between Islamic and commercial banks in terms of applying the ratio. The problem lies in the answer to two questions: Liquidity coverage ratio requirements are available in Islamic banks. 2) Does the application of the ratio of liquidity coverage in Islamic banks differ from that of commercial banks, and the objective of the research is to determine the requirements of the ratio of liquidity coverage, measurement of the sample banks and the measurement of differences between Islamic and commercial banks in terms of applying the ratio. The spatial boundaries in four of the Iraqi private banks The study concluded that the balance sheet items used in establishing and setting up the liquidity coverage ratio were the same for the Islamic and commercial banks. The research recommended that there be Central Bank of Iraq by adding items within the budget and the amendment to the flow in favor of Islamic banks rates.

The research focused on how to hedge against banking crises by studying an important topic in the financial and business sectors, which is the subject of financial sustainability and its ability to hedge against banking crises. The problem of research was focused on the fundamental question:- Can the banks investigated using the Patrol model hedge against crises Banking? The study also sought to analyse the financial sustainability indicators of the banks examined to identify the solidity and solidity of the financial position of these banks. The research also used financial analysis to reach the results using a package of financial instruments to measure the financial sustainability indicators according to the patrol model, which is an early warning model used by regulators To evaluate the performance of banking in the banks surveyed, and the research came out with a number of conclusions and most important that banks that achieve financial sustainability using the form patrol, they are safe from banking crises.

The current research aims to diagnose the nature of the relation between dynamic capabilities and organizational ambidexterity, and identify the effect of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied of tow companies affiliated to the Iraqi Ministry of Industry and Minerals, namely: (State Company of Textile and Leather Industries and State Company for Food Products), and based on the importance of the subject matter of the research and the importance of the research sample and companies of inquiry, The researchers adopted the descriptive analytical method in completing his research. The sample of the research was Intentional sample (171) individuals from the leaders of the companies included (General Managers, General Managers Assistants, Department Managers and division Directors), by using the questionnaire as the main tool for data collecting and information which consisted of (39) paragraphs, the first society was the State Company of Textile and Leather Industries with (81) responders, the second society the State Company for Food Products with (90) respondents. Interviews were conducted as a means assistant in obtaining data. In order to process the data and test the hypotheses, many statistical methods were used such as (Alpha Kronbach factor, confirmatory factor analysis, One Way Anova, and others), the results were extracted using the computer's program (Spss V.23, Amos V.23), then the research results with a set of conclusions, which proved the validity of the hypotheses and the most important that the dynamic capabilities affects directly the organizational ambidexterity, and the higher effect was found in the State Company for Food Products, which showed that each company has a system of dynamic capabilities and organizational ambidexterity differs from each other due to contrast and different opinions depending on the nature of the products offered by them and their presentation to their customers.

This research aims at determining the effect " Compassionate Leadership in Enhancing Organizational effectiveness- An Analytical Study For Opinions Sample From The Managers in The Ministry of Labour and Social Affairs for knowledge of To determine the effect of The leadership spiritual in working with the team to achieving the organizational effectiveness of the organization where the relationship has been tested and the impact of The Compassionate Leadership in Enhancing Organizational effectiveness , This problem is represented is" how compassionate leadership can contribute to enhance the organizational effectiveness of the organization and raise the morale of subordinates so that they can invest the energies and capabilities of subordinates to achieve the objectives of the organization and enhance the outstanding performance ", the Researcher conducted the process of taking For Opinions the study sample represented by the middle Administration in The Ministry of Labour and Social Affairs from Directorates of managers and their assistant's brigades and their assistants . Total sample individuals were (68) person. The study relied on a descriptive analytical approach, the study used the questionnaire scale as essential instrument in gathering data and with reliance on program(SPSS) In statistical analysis the appropriate to the nature of study. Reached the research in the study to a number of significant conclusions, of the most important is there is a strong correlation and direct correlation between the The Compassionate Leadership and organizational effectiveness relationship.

The continuous developments and changes in the economic situation in general and the banking environment in particular, as well as the globalization and the revolution in the field of communication and information and fierce competition, all these calls for the need to perform the performance assessment on an ongoing basis in order to identify the strengths and weaknesses in performance and work To address all problems that may occur, and to identify the level of performance of the bank, in order to continue and stay and competition, and in view of the importance of the process of performance evaluation must be adopted modern evaluation systems that give a clear and comprehensive and balanced performance, Balanced performance, which is one of the modern methods of evaluation that adopts a range of non-financial dimensions (customers, internal processes, learning and growth) as well as the financial dimension in order to achieve a comprehensive and integrated assessment of all aspects of the bank. The possibility of applying the Balanced Scorecard with its four dimensions to evaluate the performance of banks despite the different objectives of these banks and the activities that they exercise, taking into account the difference in the objectives and activities of banks in relation to indicators of the financial dimension of the card.
In light of the conclusions reached by the researcher, a number of recommendations have been developed. The most important of these recommendations is the need to stay away from the traditional methods in performing the performance evaluation by the authorities responsible for assessing the performance of the banks and adopting the modern methods including balanced performance card to include financial and non- All aspects of performance in the bank.

The current research aimed to identify the impact of the operational performance in the number of shares traded for banking and non-banking institutions. The lack of awareness and low knowledge of the importance of upgrading the level of operational performance is the most important challenges facing institutions in order to enhance their various operations and investments in a manner that helps them to strengthen their market share. In boosting the number of shares traded. The researchers tried to achieve a wide range of objectives to address the problem of research, which confirmed the existence of a clear lack of interest in the most important measures that would enhance the operational performance and try to employ this in the promotion of the number of shares traded institutions, has been selected a number of Iraqi banking and non-banking institutions as a field of application has been Obtain the data of the applied side of the research from the annual directory of the Iraqi market for securities, and after processing and analysis of research data based on a number of statistical tools reached a number of results that emphasized the importance of the role played by the operational performance in the impact On the number of shares traded, and therefore recommended the importance of the study of the experiences of developed countries in areas related to the performance of the operational to identify the most important policies adopted in raising the levels of performance of its own and try to diagnose and enhance its role in the number of shares traded by the institution.

Organizations seek to meet the challenges of competition in the field of business and achieve growth, expansion and adaptation to the changing environment. Organizations have to search for new methods to achieve this, as agile manufacturing has gained a good reputation in the field of reducing costs, waste and waste in all production processes and its reflection on achieving organizational performance. Based on that, the research sought to test the relationship and impact between agile manufacturing and organizational performance in the General Company for Iraqi Cement / Zaafaraniya by polling the opinions of a sample of managers Workers within the production plans and with (30) managers in both variables. The research was based on two main hypotheses, one of which deals with the relationship between agile manufacturing and organizational performance, and the other deals with the impact of agile manufacturing and organizational performance. Spearman analysis was used to test the first hypothesis and analyze Simple linear regression to test the second hypothesis, and the conclusions came to confirm the existence of the correlation and influence relationship between agile manufacturing and organizational performance in the research company.

The study aimed to identify the impact of electronic accounting on administrative decisions through the data submitted to them in order to help them to make detailed decisions of the company and in the current market competition, the information has a major role in the continuity and excellence of the company and the research was based on a sample of Iraqi companies used The questionnaire was distributed to the employees and included (120) employees by 12 employees for each company. The research also included two basic hypotheses showing the relationship between the impact and the link between electronic accounting and the rationalization of administrative decisions( SPSS ) The results of the questionnaire indicate that electronic accounting has a big role in rationalizing administrative decisions by providing reliable, credible and timely financial data, especially in the current competition market. The accuracy of these data is also practicable, as the error rate is low compared to manual accounting. One of the most important recommendations of the research is the need for companies to shift from the traditional accounting system to the electronic system because of its economic benefits.

The research aims to use the financial failure prediction model according to (Altman) model on a sample of the industrial and joint-stock companies operating in the Iraq Stock Exchange to know the future possibility of those companies in the extent of their success or failure. The research problem lies in the failure to use modern mathematical models to predict financial failure in Iraq, despite the availability of a number of models Sufficient for conventional financial analysis. The research has found the possibility of determining the success or failure of the company through the mathematical model to assist companies management to make the necessary corrections.

The importance of the small enterprises sector is exceptional because it represents the most dynamic and effective sector in the development process. Therefore, small enterprises have become a component of strengthening and interdependence of the industrial fabric in particular and the economic fabric in general. The second topic dealt with the reality of small industrial projects for the period (2003-2016). The results showed that the number of small industrial projects increased The number of employees and wages increased at a compound annual growth rate of 3.83% and 19.93% respectively during the research period, confirming the ability of small projects to absorb The value of production increased and decreased fluctuating for reasons mentioned in the research, as well as the value of inputs fluctuated due to the unavailability of raw materials and the entry of competing goods at low costs.The value added increased at a compound annual growth rate of (7.90%) during the period Research is a small percentage that does not reflect the contribution of small enterprises in the development of the industrial sector. Through the application of some industrial performance standards for small projects in the third section, the results showed an increase in the productivity of the worker from (8240) thousand dinars in 2003 to (25389) thousand dinars in 2016, and the high wage rate, which reflects the inverse relationship between the size of the facility and wages. Productivity, which reflects the weak capacity of small enterprises to benefit from production inputs, decreased production efficiency from (55.3%) to (49.3%) during the research period, which reflects the non-exploitation of production inputs to enable them to enhance their role in the national industrial development and weak contribution to development Economic.

The research seeks to indicate the role of bank deposits (current, savings, fixed) in achieving profitability of the research sample bank by measuring the most important indicators of profitability and showing the success of the management of the bank in achieving acceptable rates of returns according to these indicators in away that enhances the confidence of the bank among all parties, To achieve the research goals represented in analyzing the measurement indicators to identify the returns level made by the bank and analyze the statistic relationship between the variables , hypotheses have been set to solve the research problem, which are formulated by the impact of bank deposits on the bank's returns as measured by ROA and ROE.
For applying of the research ,on the ground Commercial Gulf Bank working in Iraq was selected as a case study and the bank data were analyzed for the period (2009-2018) as well as the use of simple and multi-linked polling station for the research hypotheses and taking out the results using the SPSS statistical analysis program, several results have been reached the most of which is that the hypotheses showed the existence of a positive impact of the bank deposits on the Return On Assets of the commercial Gulf bank at the total level ,As for the spatial level the current deposits showed that they have stronger impact ,The results of hypotheses tests showed an existence of appositive impact of bank deposits on the Return On Equity of the bank at the total level , the current and saving deposits were found to have the more powerful impact at the partial level .

The research focused on Organizational efficiency and its ability to achieve Organizational success in Zain Telecommunications Company in Iraq. The aim of the research was to determine the level of Organizational efficiency of the employees in the field, as well as to measure the level of organizational health, In Zain Telecommunications Company in Iraq , which represented the subject field, and in pursuit of the objectives of the research was adopted a set of hypotheses centered on the existence of relationship and influence between the moral organizational and Organizational success in terms of dimensions (exploitation, exploration).The research was based on analytical descriptive methodology in the presentation and discussion of the data. Using a set of statistical methods in the Spss program, the data of the practical side were analyzed, which included an analysis of the responses and opinions of the individuals interviewed in Zain Company in Iraq (45), as well as the analysis of the statistical relations between the search variables. A number of conclusions have been reached, the most important of which is to have a significant effect on the Organizational efficiency of organizational health, which means that adopting the philosophy of Organizational efficiency contributes to the achievement of Organizational success in the Field of study.