magazine of college Administration&Economics for economic & administration & financial studies

The research aims to identify the role of strategic vigilance in enhancing the quality of banking service to Al-Rafidain Bank, and the researcher used to measure the variable of strategic vigilance based on (Alshaer, 2020), while the dependent variable represented by the quality of banking service was measured based on the model (Sarıca & Çırpın, 2014), as The questionnaire was used as a tool for collecting data and information on the research sample, and for the purpose of statistical analysis and treatment, the researcher relied on exploratory and confirmatory factor analysis as basic constructive tests for the validity of the standards adopted in the research and the regression coefficient. The research showed access to several recommendations, the most important of which was expanding the base of interest in the variables studied in the current research and developing programs and plans for training with specific timings, especially for the administrative leaders working in the bank in question for the purpose of development.

The research aims to shed light on the cognitive aspect of some contemporary techniques in cost management represented by the consumption accounting technique and to indicate the role played by contemporary administrative techniques with their various procedures in managing the cost of the product by reducing it and maintaining its quality and as a result supporting the competitive advantage of the economic unit of the research sample in addition to identifying the systematic nature that On the basis of which the resource consumption accounting technique is applied and the impact of this technique on achieving success in terms of applying cost management for products is demonstrated. The most important findings of the research were that the methodology of working with the resource consumption accounting technique in light of the competitive business environment provides detailed information about the causes of cost at the level of resource pools as well as at the level of activities, and this supports the short-term differential decision-making process, moreover, resource consumption accounting is classified Costs are proportional and fixed according to the principle of causation, which provides the possibility of isolating idle/excess energy costs, and this supports long-term decisions related to the allocation of resources and energy. These technologies, which focus on the efficient utilization of available resources and maximizing the value of the company, and this supports corporate governance in reducing waste and preserving the company's resources.

The aim of the current research is to demonstrate the impact of employee empowerment as an independent variable in the dimensions of Total Quality Management as a dependent variable for the opinions of a sample of employees at Aleataba Aleulawia almuqadasa. The research problem, which was formulated in the form of the president's question (to what extent does the empowerment of employees contribute to influencing the dimensions of Total Quality Management at Aleataba Aleulawia Almuqadasa). While the current research relied on the descriptive analytical approach, which is characterized by comprehensiveness and the ability to analyze the results reached, the questionnaire was the main measuring tool for the research variables and testing the relationship between them based on the opinions of a sample of employees at Aleataba Aleulawia Almuqadasa,)120( questionnaires were distributed for the research sample,recovered and valid for statistical analysis were (116) and (4) this study and reaching the results, as the electronic spreadsheet program(Excel) was used to dump the dat, The statistical analysis program (SPSS), was also used, and among the means (arithmetic mean, standard deviation, ratios and repetitions, linear regression), the )Alfak Cronbach( coefficient was also used to analyze the stability and truthfulness of the resolution, and the five-point Likert scale was used in the preparation of the resolution paragraphs. The statistical analysis showed a number of results, most notably the existence of a significant correlation between the empowerment of employees by dimensions it (delegation of authority, training, motivation, effective communication, work teams) and the dimensions of Total Quality Management, and this indicates that one of the most important reasons for the success of Total Quality Management is the concern for the human resource through enabling it, and the results showed that the empowerment of employees by dimensions it (delegation of authority, training, motivation, effective communication, work teams) contributes significantly to influencing the dimensions of Total Quality Management.

Financial inclusion is one of the most important programs adopted by many countries, especially (Iraq), for the purpose of bringing many dealers into the formal sector, increasing cash liquidity in banks with the aim of granting low-interest loans in order to contribute to reducing poverty, and following up expenditures with ease when withdrawing and depositing. And reducing tax evasion, and therefore it can be one of the doors to addressing the budget, as the study aimed at the effectiveness of the impact of financial inclusion in addressing poverty in Iraq, as Iraq is witnessing interest in some economic and social issues, including the phenomenon of poverty, and it provided many advice, consultations and support for various development programs that aim to tackle poverty.

The world has testified during the last decades radical and extensive changes that is most important through knowledge and information revolution in all of the respects, the world has transformed from physical economics into a knowledge economy, which is considered it motivate for several countries to looking for new methods to keep a competitive advantage to be suitable with those global developments and challenges. Most of the transformed countries have been began its development processing through focusing on human forces, so that the human being has became one of the most important factors of production that increasingthe added value through its contribution affectively in process of production. An education is the basis for faces these challenges and create sustainable economic growth as Most of the studies and experiments in advanced countries detected new determinants of economic growth depending on the investment in human capital and technological development.
Therefore, the decision and policies-makers in the country have totake attention educational policy, so the domestic economicsprimarily depends on the depleting resource, which it is difficult to predict the future of the economy. So we can't change the paths of growth and development in the country just only through the creation and preparation of educated generation that appropriate with those challenges, that's mean we need a continuous scientific revolution and the preparation of future generations depending on science and knowledge.

The research aims to study the relationship between the customer's culture and the market share and try to bridge the knowledge gap about the variables of the study. The main problem of the study was the lack of a clear perception among the study sample about the role of customer culture in achieving the market share, and the inclusion of customer culture in its dimensions (social factors, personal characteristics, customs and traditions) in achieving the market share in its dimensions (stimulating sales, focusing on price reduction, focusing on Advertising). The research adopted a sample of department managers and officials of divisions and units of Zain Telecom companies in Iraq, and the sample size was (120) from the adult community (176). Using (SPSS.Ver.23) (Amos v.23) (Structural Equation Modeling) (Statistical Package For Social Sciences)
and structural analysis software. The study proved the validity of the hypotheses, and the results of the statistical analysis showed that there is a correlation and a positive effect of the customer culture on the market share. That is, the culture of the customer contributed greatly to improving the overall relationship .

From this research, we aim to reveal the relationship between supportive leadership through its following dimensions: (inspirational motivation, positive influence, ability to manage conflict) and job extortion through its dimensions (failure, inability to keep up with management aspirations, inability to face challenges, exploitation position, bribery, pressure). The research problem has been identified in several questions, and for this reason a hypothetical research model was formulated, and in order to verify the validity of the main hypothesis, it was subjected to multiple tests to ensure its validity. And where the research used the questionnaire as a means to obtain data, relying on the analytical descriptive approach as its approach, which consists of two measures: supportive leadership and job blackmail, and its description was to support and enhance these concepts and focus on workers in one of the most important public service organizations who have a role in dealing with customers directly. The research applied the random sample in selecting (110) employees in the Kufa Municipality Directorate, and data was collected from the main sources of information using the questionnaire form. The data was analyzed through a number of statistical methods using the computer program (SPSS v.23), and one of the most prominent conclusions reached by the research is that supportive leadership represents one of the most important methods that leadership must follow in a way that greatly affects the performance of the organization and building work teams In the researched organization, as it had a role in supporting cooperation and harmony in the Kufa Municipality Directorate, which contributed to creating a wonderful work environment in harmony with all employees, and then its reflection on reducing job extortion that workers in the organization might be exposed to.

The research aims to analyze the reality and development of inflation in Iraq for the period (2007-2021), analyze the stock indicators and returns of the companies listed in the Iraq Stock Exchange, the research sample for the period (2007-2021), and measure and analyze the impact of inflation on the returns of the stocks of the listed companies, the research sample, using the method of least squares ( OLS1). The research problem revolves around answering the following questions: Do inflation rates have an effect on the returns of the shares of the research sample companies? If there is an effect of inflation rates on those returns, what is the direction and strength of this effect? Is there a difference in the amount of impact between the four research sample companies? In order to answer the questions, the researcher developed a hypothesis that there is a relationship and a negative moral effect between inflation resulting from the high general level of prices and the returns of shares of the companies listed in the Iraq Stock Exchange as the research sample. Independent, and the research reached the following conclusions: It was found through the results of the standard test that the inverse relationship between inflation and stock returns is identical to the approach of economic theory. As for the three banks (Sumer Commercial Bank, the Iraqi Investment Bank and the Bank of Baghdad), the relationship was positive between inflation and stock returns, which is a violation to the economic theory approach.

In order to verify this hypothesis, it is possible to use the measurement and analysis of the relationship between monetary shocks and financial market indicators and present the results of the standard models used in the research, which are represented by the VAR autoregressive model, which is based on testing the stability of the unit root time series, as well as the use of impulse response functions and the analysis of the components of variance that It measures the impact of monetary shocks on financial market indicators The research has reached a number of conclusions, the most important of which is showing that there is a significant impact of direct monetary shocks through the impact of the narrow money supply on the general price index at a significant level of 5%, and this indicates a positive relationship by transferring the shock of the narrow money supply to the index general price.

The research aims to measure the compatibility relationship between Islamic accounting standards and sustainability standards for a sample of 18 Iraqi Islamic banks listed in the Iraq Stock Exchange, and (10) Islamic banks have been approved and selected as a sample for the research. In the banks, the research sample, in order to reach a relationship of significant significance between AAOIFI standards and sustainability standards and measure their application in Iraqi Islamic banks, and one of the most important conclusions reached by the research is the existence of a compatibility relationship between AAOIFI standards and sustainability standards, and that the application of AAOIFI standards combined with sustainability standards in banks The Iraqi Islamic Bank works to achieve the goals of sustainable economic, social and environmental development. Mudarabah and participation contribute to achieving economic development, the Zakat Fund, and a good loan contribute to achieving social development in order to help the bank’s customers achieve their goals. For environmental development, these two formulas contribute to achieving two goals of sustainable development, namely agriculture and the elimination of desertification.

The research aims to find out the relationship between both direct and indirect leadership in achieving the effectiveness of the organization at the University of Karbala and in order to achieve that goal relied on the dimensions of direct and indirect leadership, namely (technical skills, intellectual skills, human skills) The questionnaire was the main tool for collecting data on the research variables as well as the personal interview and a simple random sample of 30 individuals from different leadership levels at the university was selected on the five-point Likert scale in Setting questionnaire questions, The research reached a set of conclusions, the most important of which was that the administrative leader has the technical and technical knowledge to deal with subordinates directly and remotely, and this is what enhances the research in the selection of the independent variable (direct and indirect leadership) to achieve the effectiveness of the organization The research has relied on several statistical means by applying the statistical program (SPSS, vr.18).

The subject of forecasting is one of the most important topics that have received wide and great attention in various investment fields, and to reveal the state of uncertainty surrounding investment decision-making processes, which necessitated reliance and focus on the analytical approaches necessary to reach the highest possible degree of certainty in making the most appropriate investment decision, and it is one of the most important titles addressed by financial management, specifically in the investment decision process. Accordingly, the study aimed to identify the indicators of technical analysis and their impact on the movement of stocks, as well as to predict the trends of the movement of the Iraq Stock Exchange and provide an experimental guide for investors and help them make the best investment decisions. The study relied on the inductive approach through the application to the Baghdad Company for soft drinks registered in the Iraq Stock Exchange, as well as relying on the descriptive analytical method in addition to the quantitative method through the use of the (ARCH) model.

The issue of diversifying sources of income occupies great importance for developing countries, especially Iraq, as the economic policies used were unable to achieve the nucleus of a national economy capable of steadfastness and continued growth in the long term, as the Iraqi economy is absolutely dependent on oil revenues in addressing all the immediate problems it faces, whether they are economic, political or social, and then instead of increasing and developing the productive economic sectors and gradually preparing the country for self-reliance in isolation from the depleted oil wealth It indulged in policies and procedures that led to wasting most of the available energies, and thus not only failed to create a new productive activity, but also led to the stumbling of existing traditional activities such as agriculture, trade, and others, in addition to the exacerbation of structural imbalances, including the high percentage of employment in the government sector. Therefore, the requirement to diversify sources of income is necessary and urgent in Iraq, which necessitates searching for alternatives capable of renewal and then achieving real economic development capable of continuing and facing the external crises that the national economy may be exposed to. In order to achieve this goal, there must be a national strategy that defines the basic priorities in the field of economic reform and diversification. In addition, the availability of the necessary will to achieve this, as these two conditions (clarity of strategy and availability of will) are very important, and their absence will lead to the failure of all efforts aimed at diversifying production and increasing sources of income.

The phenomenon of time lags is considered to be one of the obstacles that encounters monetary policy which may be long or short according to the economic circumstances of the countries. It contains two aspects: the one which is related to the appropriate timing where right procedures are taken place for the modifications of the track economic achievement. The other aspect is the time required for the manifestation of these procedures in the macroeconomic variables including the function of aggregate investment. The research dealt with measuring the effect of the time lags of monetary policy channels on aggregate investment in the United States for the period (2005-2020) for quarterly data using the auto-regressive distributed lag. A significant effect of the time regression of the monetary policy channels on the aggregate investment function, the results of the estimation showed that there is a significant effect of the time regression of the monetary policy channels on the aggregate investment function.

This study aimed to determine the role of re-engineering human resources in creating organizational leadership in the Iraqi Ministry of Interior. It adopted the descriptive analytical method. The questionnaire was used as a data collection method, and the results showed a significant impact of re-engineering human resources on creating organizational leadership in the Iraqi Ministry of Interior. The study recommends the following: Work to secure a good work environment that supports innovation and entrepreneurial ideas while striving to build organizational knowledge among the officers of the Ministry of Interior, and work to redesign and build the organizational structure of the ministry in a way that contributes to the redistribution of tasks and powers in accordance with the new requirements facing Iraq.

The research aims to analyze government spending and its impact on bank credit through oil rents in the Iraqi economy for the period (2004-2021). The problem of the research was the weak performance of the spending fiscal policy in addressing the economic and financial fluctuations in the Iraqi economy and its negative impact on banking activity to provide the necessary credit to finance the activities of the developmental economy and to finance the salaries of employees and the wages of workers in state agencies, as a result of the failure to find alternative sources of income and gross domestic product and its total dependence On the crude oil sector, which is directly affected by fluctuations in global prices, and in the event of fluctuations in oil revenues, the government will resort to bank borrowing to finance its public expenditures due to the lack of alternative sources. The researcher hypothesized that there is a relationship and a positive effect between government spending and bank credit granted to the economic sectors by increasing oil revenues in the Iraqi economy. The researcher developed a standard model consisting of the independent variable represented by oil revenues and its impact on the dependent variable (bank credit) when government spending is a mediating variable. The researcher reached the following conclusions: The results of testing oil revenues (the independent variable) and government spending (the mediating variable) have a significant impact on the dependent variable (bank credit), and in light of the (F, r, R²) tests, which indicated that the results were good and had a significant impact. in bank credit. It corresponds to the reality of the Iraqi economy. The fact that oil revenues are the main source for financing government spending, and in the event of a decline, it will lead to the state's tendency to borrow from banks as an alternative source to finance its current spending.

The current study sought to demonstrate the role of innovation in enhancing the competitiveness of small and medium enterprises, if the field research results showed that innovation is the key to the survival of the enterprise in light of the changing conditions that characterize the business environment through its ability to adapt the product to suit the new changes that occurred to the needs and desires of customers By the influence of competitors, the problem of our study was related to the study of a very important relationship in the field of innovation and competitiveness, as it tried to link between two critical variables: innovation and the competitiveness of small and medium enterprises in the province of Babel located in central Iraq, and we have tried, through its interlocutors, to address this problem through All its aspects, starting with a review of concepts, whether related to innovation or competitiveness, and ending with an attempt to link the two variables, relying on a set of analysis tools and based on a number of statistics and studies related to the subject. The results of the field research showed that innovation is the key to the survival of the organization in light of the changing conditions that characterize the business environment through its ability to adapt the product to suit the new changes that occurred to the needs and desires of customers due to competitors. As a tool for the study with the aim of collecting and analyzing information through the spas program, the study concluded that there is a statistically significant effect of innovation in its dimensions (management innovation, technical innovation, heritage innovation) on enhancing competitiveness (cost reduction, improving work quality, work flexibility, delivery timing) For small and medium-sized enterprises operating in the Iraqi province of Babil.

The main objective of the current research is to know the role of banking service quality through its dimensions (reliability, responsiveness, safety and trust, sympathy, tangibility) in achieving competitive advantage with its dimensions (cost, time, flexibility, quality) where it targeted individuals working in (TBI) Bank and its customers To find out and analyze their opinions on the subject of the research, (80) questionnaires were distributed to the research sample, and the response was complete, i.e. 100% response rate. Appropriate statistical methods (frequencies, arithmetic averages, simple regression, effect coefficient, correlation coefficient) were used to analyze the obtained data. The research concluded that there is a statistically significant correlation between the quality of banking service and the competitive advantage..

The aim of the research is to explore the role of talent management processes in achieving strategic agility through the mediating role of innovative work behaviors for employees, by applying it within the private education environment in Iraq represented by the management of private universities and Faculties in the governorates of the Middle Euphrates (Karbala, Najaf and Babylon). In order to achieve this, the dimensions of the research variables were adopted according to ready-made and solid foreign standards, as the research problem is manifested through the following main question: (What is the extent of the impact of talent management on strategic agility through the innovative work behavior of employees) As for its importance lies in an attempt to bridge the knowledge gap Related to its variables and its inclusion of three contents that gave it special advantages over the rest of the corresponding studies in the same jurisdiction in that it is a renewable administrative content. As private universities and Faculties were selected within the three cities of the Middle Euphrates in Iraq, which numbered (16) private universities and Faculties to test the field of research through a questionnaire form that included (337) respondents from university / college councils, academic department rapporteurs, division directors and unit officials in those educational institutions , through a questionnaire prepared for this purpose according to the five-point Likert scale, as the analytical descriptive approach was adopted, and to analyze the research data and test its hypotheses, a set of statistical methods were used such as the normal distribution test, confirmatory factor analysis, validity and reliability tests, some descriptive statistics, correlation coefficient (Pearson), regression analysis using structural equation modeling, and path analysis. One of the most important conclusions reached is that the innovative work behavior of the research sample reinforced the positive and significant relationship to the impact of talent management processes in achieving the strategic agility of the private education sector in Iraq. Among the most prominent recommendations that the research came out with is the need to enhance both innovative work behaviors and talent management processes and include them in all aspects of administrative, educational and advisory work in this important sector, which is artery of Iraqi government education in order to achieve agility at the strategic level that enables it to excel in its business sector.Key Words: Talent Management, Strategic Agility, Innovative Work Behavior, Al-Furat Al-Awsat Private Universities.

The emergence of the technological revolution in the twenty-first century led to radical changes in the world in various fields. The means and tools of electronic banking work have evolved with the development of information and communication technology, and several channels of electronic banking work have emerged. There are also many threats that pose a threat to electronic banking users in cyberspace. And because the Internet is a double-edged sword, it is also a free cyberspace that accommodates many electronic attacks. The International Monetary Fund has issued a package of recommendations in the field of cyber security for banks, which Arab countries must adhere to in order to be safe from cyber attacks. In Iraq, we note that the Central Bank of Iraq is committed to these recommendations, by referring to the tasks of one of its most important departments, which is the Department of Information Technology and Communications. In this research, the focus was on knowing the extent to which the cybersecurity standards set by the Arab Monetary Fund were applied to a selected sample of Iraqi electronic banks. It has been shown that the Real Estate Bank for Trade is an electronic bank and represents the most committed bank to cybersecurity standards.

The research aims to test the reflection of the efficiency of investment decisions in the value of the company, and this goal is achieved by identifying the concept of the efficiency of investment decisions and the concept of the value of the company, as well as measuring the impact of the efficiency of investment decisions in the value of the company, based on the data of the annual financial reports for a sample of Iraqi companies listed in The Iraq Stock Exchange, which numbered (10) companies represented by the banking sector, for the period from (2012-2021). One of the most important conclusions reached by the researcher is that the investment decisions are characterized by efficiency whenever the actual investment volume approaches the optimal investment volume, and the over-investment is when the actual investment volume is greater than the optimal investment volume, while the lack of investment indicates that the actual investment volume is less than the optimal investment volume. For the optimal investment, and also the results of the research indicated that banks work at the same pace in making investment decisions, as the results showed that there is no fundamental discrepancy in the efficiency of investment decisions taken between Iraqi banks. In this research, the relationship between the efficiency of investment decisions and the value of the company will be presented, provided that this presentation is preceded by dealing with efficiency in terms of concept, importance, and other relevant paragraphs

Higher education institutions have witnessed a radical uprooting change throughout the covid pandemic due to the presenting need to reintroduce the digitalized aspect of education in higher education and training in a rather quick pace. This especially impacted the faculty and staff that somewhat had an insufficiency in the innate technological capabilities of online teaching skill needed to adapt to such changes. As society transforms to adapt to the changing circumstances and times, the Covid pandemic played a transformative role in our society as it has changed the way we work, live and interact with each other on a daily basis and to a global level. With that research in the field of education aids in the adaptation and survival in the midst of these rapid changes. Therefore, universities must seek to overcome these obstacles and adapt to provide a high-quality education in a digital framework as well as innovative technologies to achieve the previously mentioned goal. Research helps aid in providing and studying these adaptive ways to give an idea of what works and what could possibly be changed in light of evidence. As well as the technological resources and methodologies used the help overcome these obstacles. The research community consists of students from the College of Education at the University of Babylon and the sample from the students of the third stage of the College of Education. Statistical analysis was done and the results appeared in the form of statistical percentages.

The importance of the research comes from the relative importance of time deposits out of total deposits in covering bank credit, and analyzing the relationship between time deposits and bank credit coverage.
The research also provides some suggestions to enhance the attractiveness of time deposits and increase their size to enhance the ability of banks to cover the credit granted, by encouraging banks to provide fair returns for time deposits and educating customers about the importance of time deposits in financing bank credit.
This research contributes to a better understanding of the role of time deposits in financing bank credit and improving the ability of banks to overcome the current economic and financial challenges.
The research has reached to the ineffectiveness of banks in attracting deposits and this was evident in the average propensity of deposits through its stability,
lack of rising, marginal propensity, internal flexibility and the inability of banks to attract deposits from increases in the output. Therefore, the banks are weak to attract deposits according to their share of output and to change the propensity towards deposit, all of which affects the economy.
The research problem focuses on answering the following questions: Have time deposits contributed to raising the efficiency of the performance of commercial banks? Have Iraqi commercial banks contributed to increasing the volume of bank credit granted through available time deposits?To answer the questions, the researcher hypothesized that there is a positive relationship between the structure of time deposits and bank credit in Iraq. And the researcher relied on the descriptive analytical method to know the nature of the relationship between time bank deposits and bank credit.
Finally, the researcher has reached to the most important results as the following: The results showed that current deposits acquired a very high percentage of their relative importance for the rest of the types of deposits, which exceeded (80%), while savings deposits ranked second with rates of (13%) and time deposits ranked last in terms of relative importance by (7%).

The current research aims to reveal the nature of the relationship that can be achieved by strategic leadership practices in administrative empowerment, and the two researchers relied on the descriptive analytical approach to describe the problem and analyze it after collecting data and information about it. The questionnaire was used as a research tool, and it included (32) items and was distributed to the intended research sample of (45) respondents, which were limited to (assistant general manager, department manager, assistant department manager, division official), from which (43) questionnaires were retrieved valid for analysis, and to analyze the data, the two researchers used the statistical program (SPSS V.28) . A number of statistical methods were used, namely: confirmatory factor analysis (alpha coefficient - Cronbach), Kolmogorov-Smirnov test, measures of central tendency and measures of dispersion (weighted arithmetic mean and standard deviation), simple correlation coefficient (Pearson), simple linear regression coefficient. The research reached a number of conclusions, the most important of which are: that strategic leadership practices have a positive moral effect in achieving administrative empowerment, in addition to that, it was found that there is interest by the sample members in the research variables because of their clear impact on work performance as they are modern concepts and keep pace with environmental developments.