Technical Journal of Management Sciences

This study explores the mediating role of ethical leadership and political behavior in affecting the correlation between work ethic climate and job satisfaction at Middle Technical University. For this purpose, a descriptive correlational research design was utilizedto examine the intended outcomes. For collecting the required data, a thirty-item questionnaire was developed to assess the predictions defined by the research topic. Reviewing the existing literature and specialist opinion in organizational psychology was the basis for designing the questionnaire. Subsequently, the questionnaire was pilot-tested to examine the targeted questions\' clarity, usefulness, and relevance. The final questionnaire comprised 30 Likert-scale items administered online to 180 randomlyselected employees working at Middle Technical University. Data collected from the questionnaire were analyzed using structural equation modeling, SmartPLS, and Pearson correlation coefficient formula. The findings revealed that ethical and political leadership significantly positively affect the relationship between work ethic climate and job satisfaction. The results may have important implications for professional practices, employee well-being, and organizational performance

This study aims to elucidate the relationship between e-governance and company performance among a sample of board members and employees of Baghdad Soft Drinks Company in Baghdad. The descriptive approach and questionnaire were used as a study tool. consisting of 135 employees. (120) were returned for use and analysis, with a response rate of (89%).The e-governance variables include five main dimensions: transparency, accountability, participation, fairness and equity, and rule of law. The entrepreneurial performance variables include five main dimensions: planning, efficiency and effectiveness, leading indicators, innovation and modernization, and entrepreneurs. The results show that the Alpha Cronbach coefficients of the variables included in the analysis are all higher than (0.75), and all values are between (0.788- 0.980), which is a statistically acceptable value. The reliability coefficient of the variable (governance) reaches (0.983),
and the reliability coefficient of the variable (development performance) reaches (0.964), indicating that the measurement tool is consistent. The results of show that the data of the study sample population follows a normal distribution because the normal distribution coefficient of entrepreneurial performance as the dependent variable totals to (1.189). It is noted from the results of that there is a significant effect between governance and entrepreneurial performance, which means that increasing governance by a standard weight of (0.733) contributes to improving entrepreneurial performance by the same amount, and this came with a constant value of (T) of (24.630) and value of (F). Its value is (606.640). The results of this study proved the validity of the hypotheses.

The study investigated the impact of liquidity ratios on the market value and market value added of the Bank of Palestine, which is listed on the Palestine Exchange. The study was conducted from 2017 to 2023 using the descriptive analytical approach and employing the multiple regression model to analyze the data and test the hypotheses. The study concluded with significant findings, indicating that liquidity ratios have no statistically significant impact on market value. Conversely, liquidity ratios had a statistically significant impact on the market value added by the Bank of Palestine.

This study aims to measure the impact of the financial leverage ratio, an independent variable, on the profitability index,
a dependent variable, for private insurance companies in the Iraqi insurance sector, including Dar Al-Salaam, Gulf, AlHamra, Al-Amen, and Al-Ahllia. Utilizing a descriptive-analytical approach, the researcher employed measures of central
tendency and analyzed them with the statistical program Eviews. The data, derived from annual financial reports published
on the Iraq Stock Exchange from 2010 to 2021, were analyzed using linear regression models to test the study hypotheses.
The findings indicate that financial leverage significantly influences both the rate of return on assets and the rate of return
on equity. Based on these results, the study recommends that insurance companies optimize their financial leverage ratio
to enhance revenue generation and profit accumulation, ultimately maximizing shareholder equity. Additionally, to
improve their competitive position, companies should diversify their marketing strategies for insurance products and
develop robust investment programs to achieve higher returns, which would positively impact profitability.

The aim of this study is to indicate the impact of the auditor's fees (audit tenure, size of the audited company, complexity level of the company, risk faced by the company) on audit quality. According to the Auditors’ Bulletin published by the Iraqi Board of Controlling and Account auditing, the study population include 316 working audit offices in Iraq. The questionnaires were distributed to the study sample (N= 225) of the workers in the research organization using the method of random samples. Then, the (225) questionnaires were analyzed by the statistical program (SPSS). International Standards on Auditing for the significance level (α ≤ 0.05) in the Iraqi business environment. The study concluded that the auditor’s fees related to companies or auditing institutions have a statistically significant effect (α 0.05) on the quality of the company auditing statements and accounting information in the Iraqi business environment, based on the International Standards on Auditing