ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research aims to identify the extent of the impact of crisis management strategies in Al-Imameen Al-Kazimin Hospital (peace be upon him) and determine the degree of readiness in facing crises before and during their occurrence by knowing the types of strategies that the hospital administration sets as an independent variable with its dimensions (path change strategy, crisis emptying strategy, fragmentation strategy Crisis, work teams strategy, crisis containment strategy) to maintain operational performance as a dependent variable with its dimensions (cost, quality, flexibility, time). A sample (intentionally random) was selected consisting of (95) individuals working in the upper and middle departments, heads of medical departments, doctors, nurses, administrators and supervisors of medical activities in (Emergency Division, Department of Surgery, Internal Medicine), which represents part of the study population of adults. The number is (360), and the researcher adopted the descriptive analytical method and personal interviews, and used the questionnaire as a main tool in collecting data. If (100) questionnaires were distributed and (95) were recovered from them, all of them are valid for analysis with a recovery rate of (95%) and the statistical program (SPSS V.24) was applied. its dimensions, which indicates the significant positive role of crisis management strategies in the operational performance of the hospital

engineering to determine the quality of service in luxury hotels in Baghdad as promising business organizations. This will be done at three levels; the first level includes the presentation, diagnosis and description of the intellectual content of concurrent engineering and quality of service. The second level (level of analysis) shows the impact analysis and alignment between the dimensions of concurrent engineering (service design, process design, and supply chain design) and the quality of service in their five dimensions (reliability, responsiveness, empathy, safety, tangibility), and the third level (level of prediction) involved the development of a hypothetical scheme to promoteconcurrent engineering in hotels and stating specific perceptions of the nature of appropriate relationships between research variables.
Research problem: The current research problem has reduced the range of questions. Most importantly, what is the role of concurrent engineering in increasing the quality of service? what is the positive impact of concurrent engineering in the quality of service? and do banks have prior perceptions of research variables?
Methodology: The researcher used the analytical survey strategy to complete his research. The research community was five top-class hotels in Baghdad, and the research sample was (12) person. The researcher used the questionnaire as a measurement tool, and after the evaluation and testing of the credibility of the measurement tool, the questionnaire was distributed to the research sample of management leadership. After data is collected and analyzed by statistical tools such as simple and multiple regression, and the Pearson correlation coefficient, the results revealed the validity of most of the research hypotheses. On this basis, some conclusions and recommendations were formulated, the most important of which was the need to pay attention to the relationship between concurrent engineering and the quality of service, and benefiting from the positive impact of concurrent engineering on the quality of service.

The study aimed to identify the most important deviations in the revenues of the Municipality of Baghdad and its various departments and formations, as well as to diagnose the level of the impact of deviations in the revenues of the Baghdad Municipality on its allocations from the general budget for the period (2010-2020) for the country, and to identify the impact of the accumulation of tax balances and trusts at the level of the final account For the Municipality of Baghdad (revenues collected from renting property and real estate belonging to public taxes) and since previous years without being liquidated, which affects the validity of the results of implementing the general budget of the country.We conclude from the study that there are negative and positive deviations, where the positive deviations are represented by the increase in actual revenues compared to the estimated revenues and vice versa. The value of the standard deviation and this value is close to zero whenever this indicates that there is a kind of homogeneity or convergence between the values of the degrees and when this value is zero, this means that all the degrees are similar, homogeneous and identical

The process of granting loans from banks is considered as the confidence that you give to customers،
but this confidence should not be the main factor adopted by the bank when granting loans، even if these loans were granted according to sound banking foundations and controls that involve significant risks that may The bank is exposed to it due to the customers’ refusal to pay the loan or the interest resulting from it، and this leads to weakening the ability of banks to grant more loans، which are among the most important sources on which they depend in achieving profits and returns for the bank. Therefore، the problem of non-performing bank loans is one of the main problems that Many banks suffer from it، which leads to obstructing the work of these banks، and one of the most important reasons that led to the exacerbation of this problem is the inefficiency of the banking administration،
errors in the feasibility study، and the failure to study the integrity of credit decisions when granting loans. In order not to fall into such problems and avoid them، they must be carefully studied and scientific tools and methods should be used with regard to bank guarantees and decisions. The ratio of non-performing loans to the total loans granted to Rafidain Bank (64.31%) in 2015، and for Al-Rasheed Bank، it amounted to (51.20) for the same year، and the reason is due to various factors such as bad loans and debts before (2003) in addition to the two banks granting loans to small projects without guarantees And housing loans، these loans were not repaid، in addition to the security and economic conditions that Iraq was exposed to، which negatively affected the reserves and profits of the two banks through the bank deducting part of the profits it obtains in order to pay off doubtful debts

The aim of this research is to apply the synchronization of production of toothpaste (Anbar) in Al Mammon factory at the general company for food industry with the cost of quality (CoQ) to achieve the competitive advantages. The research problem is that the company did not use the CoQ in Synchronizing with process design to achieve the competitive advantages as the products of the company face a high level of competition in the local markets. The company applies CoQ and it measures and records all quality costs but it didn’t use quality cost with process design as the information of CoQ is weak and it will not use for improving the process design. The hypothesis of the research is that applying the synchronization between CoQ and process design improves the competitive advantage of the product. The research uses the quantitative method base on real data from the reports of the company.
The research concludes that the company did not follow the global model of CoQ in 2018-2019 as the preventive cost and appraisal cost must increase and the failure cost should decrease. The synchronization between CoQ and process design is performed through deployment the preventive cost and appraisal cost in all stages of process design to be sure that all these stages are qualified and they contribute in achieving the quality of the product.
The research recommends that it is very important to apply the synchronization between CoQ and process design to achieve the competitive advantage

The sharing economy platforms spread widely and broadly achieving great economic growth and the participatory transport sector occupied great importance and spread in many foreign and Arab countries, including Iraq such as (Taxi Careem). The study found the spread of the participatory transport culture and its multiplicity of uses among the groups of Iraqi society, and it was able to establish and open markets for participatory transport, and as it appeared in the results of the questionnaire, the customers and captains were from different age groups, different educational levels and in different regions of the governorates with service coverage. The study recommends that the Iraqi government provide an encouraging environment for the growth of the participatory economy in its various activities, by building a supportive technological infrastructure to overcome the problems of Internet reluctance and communication obstacles, especially since the participatory economy is based on digital technologies. Regulatory frameworks must also be developed for companies operating in the participatory economy. in Iraq to organize its work

Sustainability or sustainable development is defined in (Our Common Future) as “development that meets the needs of the present without compromising the ability of future generations to meet their own needs.” For the purposes of the Sustainability Accounting Standards Board (SASB), sustainability refers to the activities of companies that maintain or enhance a company’s capacity To create long-term value. Sustainability accounting refers to the measurement, management, and reporting of these company activities.Where the research aimed at several goals, the most important of which is to identify weaknesses in the standards and indicators currently approved by the authorities that perform the performance audit process for health institutions, develop performance audit indicators in the health sector according to sustainability accounting standards.The researchers used the inductive method in applying the research by analyzing the performance reports issued by the Federal Financial Supervision Bureau for performance auditing and comparing them with the indicators and standards of sustainability accounting standards .The researchers drew several conclusions, the most prominent of which was that the current performance measures of health institutions are no longer sufficient to measure the performance of these institutions, because they are based mainly on measures of compliance with laws, regulations, and instructions, and therefore the indicators used for these standards do not help the auditor in auditing the performance of these health institutions in a better way

The two researchers aim in this research to know the extent of the impact of management by roaming in the General Company for Food Products, Abu Ghraib dairy factories, through the main axes of (discovery of facts, improving communication, motivation, development and creativity, and feedback), and the extent of its contribution to achieving the commitment of employees to the performance of Tasks, the problem that was reached through the preliminary survey conducted in the company in question, was the limited awareness of managers of the practice of roaming management and its dimensions, which play an important role in achieving the commitment of employees in terms of commitment to perform the tasks assigned to them.
The General Company for Food Products, the Abu Ghraib Dairy Factory, and all its milk collection and cooling centers within the limits of its geographical location in the Ministry of Industry and Minerals were chosen as a research community. To achieve hypotheses testing, the two researchers used the descriptive analytical approach, and the questionnaire was relied on as a tool for data collection, as well as field visits and direct observation and the collection of a lot of data by diagnosing the actual reality of the company in question.The two researchers reached a set of results, perhaps the most prominent of which is the existence of an impact relationship between the management of roaming and the commitment of employees to perform tasks in the General Company for Food Products, Abu Ghraib Dairy Factories, and this was confirmed in the results of the practical side

The research aims to test the relationship between academic leadership as an independent variable and organizational trust as a dependent variable. Thus, it was necessary to answer a basic question: Is there a correlation and impact relationship between the dimensions of academic leadership and organizational trust? In order to verify the contents of the answer, a sample of governmental kindergarten teachers affiliated to the General Directorate of Education in Baghdad / Karkh1 was chosen and based on the importance of the research topic, and the importance of the research sample and the organization in question. The number of (842) female teachers, representing the research sample out of the total community of (671) female teachers, by adopting the questionnaire as a main tool in data collection, which included (63) paragraphs, as (843) forms were distributed and (842) forms were retrieved, of which were valid For statistical analysis, which was analyzed by adopting the statistical program (Spss V.86, Amos V.62) with the appropriate statistical methods for research, including (frequency distribution, arithmetic mean, coefficient of determination (R²), confirmatory factor analysis and others) to test its hypotheses, and the study found To a set of conclusions, the most important of which is the existence of a direct correlation and impact relationship between the dimensions of academic leadership and organizational trust

The research aimed to verify the application of the activity-based budgeting system (ABB) in the field of the commercial banking sector because of its great impact on the national economy of Iraq on the one hand, as well as its clear impact on customers and the level of service provision in the banking sector on the other hand. Activity-based budgets (ABB) in banks will facilitate the application of the activity-based management system (ABM) and the activity-based budgeting (ABBC), and the research problem focused on determining the availability of the elements of applying the activity-based budgeting system in order to improve the quality of performance in the field The banking sector, and in order to find solutions to this problem and to achieve the objectives of the research, a questionnaire was designed and distributed to the research sample consisting of (45) employees of a group of commercial banks in Baghdad to conduct statistical analysis using the descriptive statistics tools represented by the arithmetic mean to determine the extent of agreement of the selected sample with Questionnaire questions, and the standard deviation was used to estimate the absolute dispersion of the answers of the sample members from the mean to estimate the relative dispersion, and a picture was drawn for the preferences of the respondents and their general attitudes regarding the variable The results of the research, through the five-point Likert scale, which is an ordinal scale, to conduct statistical analysis according to the (SPSS) program, where it was concluded that the integration between the directions of senior management and the requirements of the application of the ABB system significantly affects the direction of the decision-making process, as well as The research concluded with a set of conclusions, the most important of which is that all the ingredients needed to implement the activity-based budgeting system are actually present in practice, but there are some obstacles that prevent this application, the most important of which are the high costs of application and the practical and technical difficulties related to the analysis of activities and costs. Research adopting the implementation of the activity-based budgeting system in order to improve the quality of performance in the banking sector, as it provides more accurate information that raises the level of planning, control and decision-making

The research aims to demonstrate the importance of (strategic decisions in making public policy) through an applied study of the opinions of a sample of specialists in strategy and public policy in Iraqi universities, as decision-makers must take advantage of strategic management tools in general and strategic decisions in particular, to help them reach Correct plans and good decisions in the field of public policy. The research is applied in (3) colleges of political science with a good reputation and superior science among Iraqi universities (College of Political Science / University of Baghdad - College of Political Science / Al-Mustansiriya University - College of Political Science / Al-Nahrain University) The sample consisted of (95) (professors), and the research found a significant effect of the characteristics of strategic decisions in making public policy, and on this basis, the research reached a number of recommendations, the most important of which is the interest of experts and specialists in the field of strategic decision-making

resulting control of the parent company over the financial and operating policies of the subsidiary company, has sometimes contributed to a conflict of interest and the interests of the controlling parties prevailing over the interests and rights of the non-controlling shareholders, through various aspects of The most prominent of these is the influence through exercising its control over the appointment of top management, organizing its structure, directing its decisions, and influencing its strategic and operational decisions in a way that makes it harmonize with the interests of the controlling parties, which may lead to a negative impact on the quality of accrual and its ability to faithfully represent the financial position and results of the subsidiary company’s business.
Therefore, the current research aims to study and analysis of the nature of the relationship and the impact of the concentration of ownership and the characteristics of senior management on the quality of accrual in the subsidiaries listed in the Iraq Stock Exchange. In achieving its goals, the research adopted the descriptive approach in presenting and analyzing the research variables with its theoretical framework, and the quantitative analytical approach to display, measure, and analyze the research variables depending on the financial and administrative reports of the affiliated companies, the research sample, as well as the publications and evidence of the Iraq Stock Exchange, while the approach was used. Statistical inferential testing of research hypotheses. A sample consisting of (5) affiliated companies that meet the required evaluation and testing conditions was selected out of (8) affiliated companies listed in the Iraqi market.
The research reached a set of conclusions, the most prominent of which was the parent company\'s tendency to benefit from the advantages of control through profit management is increasing in light of the weak presence of market mechanisms that achieve disciplinary management behavior, the weak effectiveness of governance mechanisms, and consequently the low quality of Accrual on subsidiaries. In the context of this, the research recommends the need to expand disclosure of the concentration of ownership, and the transactions of major shareholders and members of the top management of the subsidiary company and its employees to reduce the agency conflict of the second degree

This study came to determine the factors that affect the quality of the audit process by collecting the opinions of the internal auditors working at the Iraqi University, as they are considered a professional category in contact with the audit field work, and their purpose is to reach those goals and then follow the descriptive approach to the theoretical side, which deals with the subject of audit and quality of performance, either. The analytical approach complementing the theoretical aspect was through a field survey questionnaire, opinions were collected and analyzed, and conclusions and recommendations were reached

Sudan is very rich of the animal wealth, that considered among the biggest six countries in the world possessing cows, sheep, goats, and the second of the number of camels, besides big wild animal wealth, especially the reptile leather trade, which has little contribution in the Sudanese exports, comparing to the big size of animal wealth.
The study aims to analyze the current situation (threats and opportunities) of the Sudanese leather sector, in order to achieve the expected and promising returns.
The study assumes clear relevancy between the traditional production methods, and low production of tanneries in Sudan.
The study has come to important results such as, the low capacity of the Sudanese tanneries, affects the leather industry.
The study recommends immediate reformative procedures to the leather sector, to improve and modernize it, so as to relize the government efforts to raise the contribution of the leather exports in the National Product

The research aims to know the level of awareness of the research sample of the role of occupational bullying in determining the level of organizational performance in the Hilla textile factory, which is one of the governmental organizations that seek to provide the best services to the community. Their number is (320) workers who were selected from the morning shift and the evening shift, with (160) workers from the morning shift and (160) workers from the evening shift ,The problem of the research is to study the phenomenon of job bullying in a practical way, and the extent of its impact on the performance of employees in the organization and the resulting aggressive, deviant, undesirable behaviors and trying to reach the factors associated with these behaviors and help the administration in which such behaviors are spread in proposing effective treatments To eliminate or reduce this phenomenon , The( spss) program was used to analyze the data and know the relationships, and a set of conclusions and recommendations were reached, the most important of which is the existence of a weak correlation and influence between the two variables, because the lab enjoys a good organizational climate and stays away from job bullying practices, however, the lab management must pay more attention to the dimension of care through Providing more attention and care to workers, because the level of attention is not at the required level

The aim of the research is to determine the impact of marketing skills on marketing performance represented by (market share, customer satisfaction, profitability), as those working in the field of marketing management must possess many marketing skills, the most prominent of which is the ability to present and present in a way that helps break the psychological barrier with customers, as well as their ability to persuade, influence, listen to customers' problems and work to address them in a way that helps enhance the organization's market share and position in the industry. Zain Iraq Telecommunications Company was chosen as a field of application, and the research sample was chosen by the intentional sample method consisting of (92) people and included the managers of the upper and middle management of (Zain Iraq Telecommunications Company) represented by (the general manager, consultants, department managers and their assistants, division managers and their assistants, and ....) in the aforementioned company. The questionnaire was adopted as a tool to obtain research data, which was prepared based on a number of ready-made measures after being subjected to validity and reliability tests. The two statistical programs were used ( 25.SPSS v) and (25.AMOS v) in entering and analyzing the research data. The research reached a number of conclusions, most of which confirmed the existence of a significant correlation and influence of marketing skills on marketing performance. The research reached a set of recommendations, the most prominent of which is the necessity for the management of Zain Iraq Communications Company to pay attention to its employees who have high skills and academic qualifications and encourage them, as well as to pay attention to knowing and identifying the requirements and desires of customers to provide services that meet their needs and ambitions by adopting specific and modern standards and conditions that conform to international specifications

The research aims to demonstrate the role of audit procedures accordance to (ISA. No.240) in detecting and reduction fraudulent practices in the financial statements of companies listed in the Iraqi Stock Exchange, as the standard specializes in determining the responsibility of the auditor in determining fraud when auditing financial statements. To achieve the objectives of the research, the descriptive analytical approach was used, as the opinions of a sample of auditors were surveyed by distributing (60) questionnaires and (50) valid questionnaires were retrieved for analysis, that is, at a rate of (83%), and the research problem is that “the failure of the traditional audit procedures It led to the issuance of many standards that increase and contribute to the discovery of fraudulent practices in the financial statements, so it is necessary to resort to efficient and effective procedures, which is reflected in the quality of the audit process.” According to the analysis of the results of the answers to the questionnaire, there was agreement on the importance of auditing standard 240, the auditor\'s responsibility for studying fraud when performing the audit of the financial statements. The research found, through the use of statistical methods, that \"there is a significant relationship for the adoption of audit procedures in accordance with auditing standard 240 in discovering the risks of fraud in the financial statements of Iraqi companies.\" Governance and management of the economic unit to reduce and detect fraud, describes the central determinants of the audit process in the context of fraud and outlines responsibilities of the auditor for detecting significant and effective misstatements resulting from fraud. The research recommended the necessity of contacting the offices of major auditing companies that have field experience and benefiting from their expertise in this field

The research aims to achieve the competitive advantage of the units operating in the Iraqi environment by rationalizing their production costs. The Iraqi mechanical carpet factory has been chosen as an area for application and generalizing its results to all units located in the same work environment In order to achieve the goal of the research, work will be done to rationalize production costs through studying and analyzing operations using rationalization methods to determine where to start and what is the best way to improve the quality of operations and their outputs in terms of performance level, price, quality and customer satisfaction.The research reached a set of conclusions, perhaps the most important of which is the existence of activities that do not add value, causing high production costs, which are difficult to dispense with except by rationalizing costs by introducing advanced technology.

The current research aims to verify the role of digital leadership as an independent variable in strategic vigilance, a responsive variable in the colleges and departments of the University of Baghdad, and to diagnose the level of interest of its leaders and subordinates in the research variables and its dimensions, in addition to coming up with recommendations that contribute to enhancing the practices of the three variables in the university under research. Based on the researcher’s keenness to diagnose the relationship of influence between the variables due to their importance in the university’s headquarters and its individuals on the one hand, and its reflection on society on the other hand, the descriptive analytical approach was adopted in completing the chapters and topics of the current research, as the research community included the colleges of the University of Baghdad, consisting of (24) colleges. The researcher targeted a sample of (160) observations that included (Dean, Assistant Dean, President
Section) by adopting the questionnaire to enhance the practical aspect, while the researcher used statistical programs.

This study aims to assess the financial soundness of commercial banks over a fifteen-year period from 2005 to 2019 for fifteen commercial banks. The study is based on the premise that Iraqi commercial banks are in a financially acceptable position. The CAMELS model is suitable for measuring financial soundness.The evaluation process was carried out using the CAMELS model, where the six elements represented were measured: capital adequacy, asset quality, profitability, management efficiency, liquidity, and sensitivity to market risks. The results showed that banks obtained good ratios of capital adequacy, liquidity, sensitivity to market risks, and efficiency Management, profits, and asset quality. Therefore, the evaluation of Iraqi commercial banks reflects an acceptable and relatively sound situation, with some shortcomings that need to be addressed, such as management efficiency, market sensitivity, and among the recommendations is the assignment of efficient managers, and attention to foreign investments because it reflects the sensitivity of the market

This study aimed to identify one of the indicators of technical analysis, the Bollinger Band indicator, and its impact on the stock price analysis of the Iraqi private commercial banks, by standing on the methods used in technical analysis and its various models in general, and diagnosing the obstacles and difficulties that the participants face in predicting stock prices. Suggest solutions and recommendations to overcome them.Where the research community consisted of (25) Iraqi private commercial banks, while the research sample consisted of (5) banks with a rate of (20%) of the research community. The study used the analytical approach to the financial statements during the period between (1/2/2022 - 30/4/2022), where the financial data (closing prices) of the research sample banks were calculated through the mathematical equations of the Bollinger Band indicator and were represented in the form of graphs to clearly determine the direction of prices, and then the data was analyzed using the statistical program ( SPSS) to test the research hypotheses, where the results showed a total effect of the Bollinger Bands indicator in determining the direction of prices

Based on what the science of business administration is witnessing from the developments of information in the concepts and new and organized ideas of the most important concepts, which is one of the most important pillars of competition and the emergency photo gallery, slaughter the information. The goal is (52) the information through the questionnaire(77), and the data was analyzed according to the (spss) program. The research reached a set of results. The existence of a merit culture that focuses on creative behavior and the adoption of a culture of excellence will contribute and affect effectively the achievement of competitive advantage. In conclusion, he presented a set of recommendations, the most prominent of which was the necessity of adopting the research sample banks a cost leadership strategy by providing high quality services at a low cost compared to competitors in order to achieve customer satisfaction and to contribute to achieving competitive advantage.

Financial technology has played an important role in economic life, especially after this technology produced digital currencies outside the control of central banks to be a real competitor to traditional currencies, which raises the debate about the location of these currencies and their impact on monetary policy, as they have become one of the payment tools and part of the mass of cash in circulation globally. This research came to show the impact of illegal digital currencies on monetary policy by knowing their impact on the effectiveness of monetary policy tools and channels for transmitting monetary policy and knowing the positive effects of digital currencies issued by central banks (CBDC) on monetary policy, then it becomes clear at the end of the research the future vision Digital currencies issued by central banks

Purpose: The research sought to address the role of Authentic leadership in achieving the Entrepreneurial Orientation of Iraqi commercial banks by examining these two variables in the theoretical aspects and experimental statistical tests of the research.
Research design: The research included an analytical study on the researched problem by collecting data on it through a questionnaire prepared for this purpose, which was designed according to the research variables represented by Authentic leadership, an independent variable that included the sub dimensions (self-awareness, balanced treatment, transparent relationships, ethical perspective), and the dependent variable represented the Entrepreneurial Orientation to commercial banks that included the sub-dimensions (creative, proactive, acceptance of risk), the sample consisted of the intentional sample of the managers in the research banks and the number (98) manager, the research accreditation of the five-point Likert - Type in Define the paragraphs of scale based on the statistical package (Spss). Results: The research presented a number of results with regard to testing the research hypotheses and accepting its hypotheses, which are drawn in the hypothesis of the research and with statistically significant moral proportions.

The research focuses on measuring the financial sustainability of the investment portfolio through financial analysis models To clarify and indicate the degree of diversification in the various activities, the research community was the Iraq Stock Exchange dependent on a sample of listed banks, the results were tested through financial analysis, and the research concluded that the banks work in a good indicator of returns according to the nature of the activity, and the research recommends the necessity of Emphasis on following a sound strategy in the financial market, by considering diversification as one of the main activities in achieving returns