Managerial Studies Journal

The banking sector is one of the most important sectors that all countries depend on in developing economic activity by attracting capital and investments, which helps to increase economic growth rates and achieve its economic and social goals. Through the mediator of social responsibility, depending on the sample of the study, the Iraqi private banks.
Financial flexibility is considered one of the basic necessities in contemporary financial management, and the developments taking place in the banking environment in the twenty-first century need effective financial flexibility to make it able to face and keep pace with the continuous developments in the banking business.
With regard to the Iraqi banking sector in general and private commercial banks in particular, we find that this sector suffers from many economic, financial and security problems and difficulties, and that this sector worked under difficult and successive financial and economic conditions and crises due to the fluctuation of oil prices and the instability of exchange rates that were the reason for entering Iraq with economic crises Continuing as a result of its reliance on oil exports mainly, which led to a decrease in the added market value in some commercial banks .

This research aims to demonstrate the impact of the independence of the internal auditor in maintaining accounting reports. To achieve the objectives of the research, the researcher adopted the descriptive approach. A questionnaire was also designed and distributed to internal auditors in the banking sector within the regular market and the second market, which is subject to the supervision of the Iraqi Securities Commission for the year 2023, as the number of questionnaires distributed reached (56) Questionnaires. The number of questionnaires retrieved and analyzable was (53), and then the researcher used the analytical method to analyze the data obtained and conduct appropriate statistical tests to achieve the research objectives using the Statistical Program for the Social Sciences (SPSS) “Statistical Package for Social Sciences.”
The researcher concluded that most of the procedures followed by internal auditors to ensure their independence are implemented, which indicates that internal auditors enjoy the required independence. The results of the research also indicated that there is a positive effect of the independence of the internal auditor on the conservatism of accounting reports.

This study aims to identify the role of servant leadership behaviors in meeting the basic psychological needs of individuals working in hotels in Basra Governorate, and to achieve this goal, the problem of the study was formulated expressed in a main question (What is the role of servant leadership in the hotels of the study sample to meet the basic psychological needs of working individuals?) and for the purpose of reaching answers to the question of the study was formulated hypotheses. The study used quantitative design through the use of the descriptive analytical method. The questionnaire form was adopted as a main tool in collecting data related to the field side of the study, and (285) forms were distributed to the study sample, and all of them were retrieved, and the valid ones for analysis were (210) forms, and the data was processed by statistical programs (SPSS. V.24, AMOS.V. 24) The current study reached a set of conclusions, the most important of which are: the existence of a direct impact and a positive relationship medium for servant leadership in its dimensions (emotional participation, wisdom, persuasion style) in the basic psychological needs of working individuals. Accordingly, the researcher made a set of recommendations, most notably that hotel management should increase attention to servant leadership behaviors and work to show their characteristics by adopting values, beliefs and human virtues that make the work environment a positive place that works to meet the basic psychological needs of the individuals working in it.

The current research aims to evaluate the impact of green intellectual capital as an independent variable through its dimensions (green human capital, green structural capital, green social capital) in developing environmental citizenship as a dependent variable through its dimensions (environmental personal responsibility, participation and environmental justice) in Northern Cement Associate/ Badoush Cement Factory. To achieve the research goal, a hypothetical diagram was developed that explains the nature of the relationships between the research variables and their dimensions. The researcher adopted the descriptive analytical method in order to present the theoretical aspect of the research and analyze and interpret the data obtained. The questionnaire form was a main tool for collecting data and information. From the Northern Cement Company investigated, represented by the Badoush Cement Factory, an intentional random sample of (225) was selected. Individually, the data was analyzed using a set of statistical methods, the SPSS V26 program, and the AMOS V26 package, in order to test the hypotheses and ensure their validity, and based on the results of the description and diagnosis of the research variables and its dimensions and the results of testing the relationships that were challenged in the hypothetical research plan, the research reached a number Among the most important conclusions: It was shown through the research that there is a significant correlation between the capital variable Green intellectual capital (the independent variable) and the environmental citizenship variable (the dependent variable). This means accepting the first main hypothesis, which states that there is a significant correlation between green intellectual capital in its dimensions (combined) and the development of environmental citizenship in its dimensions (combined).

The study aimed to evaluate the level of information technology used within the Iraqi private banks, to verify the impact that the use of information technology plays on the organizational culture and improve the financial performance of Iraqi private banks. An electronic questionnaire was distributed to the study population represented by a sample of Iraqi private banks. 200 responses are valid for study.
The study concluded several findings, the most significant being that the use of information technology has a statistically significant effect on improving organizational culture and financial performance within private Iraqi banks. These banks contribute to enhancing financial stability and stimulating economic growth in Iraq by offering a diverse range of financial services that meet the needs of various sectors and assist in the development of businesses and projects.
The most important recommendations were: Focus should be placed on updating and developing the technological infrastructure of banks to keep up with the aspirations of the digital era, improving the information management systems in banks to be reliable and effective, and working on enhancing financial management and developing a strong strategic vision within the banks.

Water quality monitoring is vital to ensure the availability of pure and suitable water for various uses. Simulation is an effective tool for analyzing and evaluating water quality, predicting potential causes of pollution in the aquatic environment, and managing them effectively. Accordingly, this study aimed to use modeling and simulation using a program MATLAB 2019a to develop a simulation system for monitoring water quality, specifically in the Euphrates River.
This study relied on the mixed approach, and it also relied on the case study strategy, by conducting the study at a point on the Euphrates River (the point E17, located on the southern section of the river. It relied on a set of internationally recognized standards and determinants, specifically the standards set by the World Health Organization (WHO) related to water quality, through which water tests are compared and pollutants are documented at the level of elements and compounds.
It was approved to draw a Pareto chart, which can arrange the states to treat pollutants according to their impact, and also to use quantitative models through which comparison was made, mathematical calculations, graphs and diagrams were performed, and then interviews were conducted in order to analyze in detail the series of possible causes and effects of the various sources of pollution through Applying a cause and effect diagram (fishbone diagram), which helps in identifying potential sources of pollution and designing strategies to improve and preserve water resources.
The current study reached a set of conclusions, the most important of which is the contribution of simulation systems to improving water quality and managing it effectively, reducing costs and time, in addition to improving water resources in quantity and quality. It also recommends using water quality monitoring and management systems instead of old traditional methods to achieve effective water management.

The study aims to test the effect of marine risk management in marine vessels as an independent variable on marine pollution in marine vessels as a dependent variable in the Iraqi Ports Company. The importance of this study comes from the scarcity of studies that attempted to determine and know the nature of the relationship between the variables of the study. (Risk management in marine vessels and environmental pollution), as well as the researcher’s attempt in the current study to address a realistic problem represented by the problems of environmental pollution resulting from marine vessels and the problems and damage they cause to the marine environment and living organisms. To achieve these goals, a hypothetical model was formulated. It consists of the variables that express the nature of the relationships between the variables. Two main hypotheses were due loped, with a set of sub-hypotheses devided from each hypothesis. The descriptive exploratory daisy was adopted. The study population was effectively targeted, a sample of (260) employees in maritime cadres working in the Iraqi Ports Company. Data collected using a questionnaire, and the statistical programs were used (AMOS, V.24) and (SPSS.V.26). The study reached several results, including the existence of a significant and statistically significant influence relationship between risk management and marine pollution. Based on the results, several conclusions and recommendations have been developed and formulated, including that there must be a specialized risk management in the Iraqi Ports Company whose mission is to identify, analyze, evaluate, and control risks in order to reduce the effects of pollution resulting from marine vessels and preserve see environmental resources.

Aim: The study aimed to analysis of the impact of using smart maintenance techniques on production efficiency in industrial companies. Evaluating the role of predictive analytics as a mediating factor in improving maintenance and production efficiency. Provide recommendations on how to make the most of smart maintenance technologies and predictive analytics.
Methodology: The study followed the descriptive analytical approach by applying the questionnaire tool to a sample of 100 employees of industrial companies that use smart maintenance technologies and predictive analytics.
Findings: The study highlights the significance of smart maintenance techniques in enhancing production performance by predicting faults, reducing repair time, and enhancing resource efficiency. Predictive analytics also contribute to this, reducing costs and coordinating between production and maintenance activities. However, the impact varies depending on the statement studied.

This study aims to determine the relationship between green TQM and achieving the dimensions of sustainable development.
Despite the efforts made over the past years to clarify the general framework for achieving total quality, document its principles, and establish the principles, foundations, and standards for achieving total quality management, efforts made to support the general framework for total quality lack a link to achieve dimensions of sustainable development (Environmental dimension - Economic dimension - Social dimension). Relationship between total quality management and achieving dimensions of sustainable development can be identified by shedding light on concept of green total quality management . Its relationship to dimensions of sustainable development.
As the risks associated with the environment increase, and calls increase at the local and global levels to activate dimensions of sustainable development, a new concept is required that covers aspects of total quality management .It links them to dimensions of sustainable performance, which is concept of green total quality management.
Researcher relied on both deductive and inductive approaches in the study. Researcher also used questionnaire lists for a sample of 450 individuals. Researcher then used the SPSS program to analyze results.
Study concluded that there is a direct relationship between green comprehensive quality management and achieving the dimensions of sustainable development.

The current study aimed to identify the degree of organizational commitment among faculty members at the College of Administration and Economics at the University of Basra and its relationship to improving their job performance. Specifically, the current study examines the impact of organizational commitment in its three dimensions (emotional commitment, Standard commitment, and continuance commitment) on the performance of university faculty members. The descriptive analytical approach was used. A questionnaire was prepared to collect the required data through the use of (Google form(.The study sample consisted of (58) faculty members. The data included were analyzed using the statistical analysis program (SPSS.V.23). The study results revealed a high level of organizational commitment among faculty members at the college under study. A positive correlation was also found between organizational commitment and faculty performance as a whole and its sub-variables.