Managerial Studies Journal

Increasing amounts of electronic waste(e-wastes) which is
generated by Small enterprises (SEs) in Thi-Qar provenance posen
egative effects on the environment through improper recycling and
disposal techniques. Consequently, the pressures on these
enterprises have been escalating. Therefore, this research studies
how institutional pressures affect the adoption of environmental
disposal of E-waste across them. A research model has been
developed to link three components: coercive pressure, normative
influence, and mimicry, then exam their effect on adopting
environmental disposal of E-waste. The model was validated using
data collected from a field survey of (101) managers of small
enterprises in Thi-Qar province. A questionnaire was developed to
collect data. It contains five major variables, exemplifying by
twenty-one items. Also, five dimensions‟ scalar is used for the
purpose of measuring, subjected to reliability and validity tests. The
partial least square(PLS) method was employed to analyze the
survey answers. The results show that normative, mimetic and
coercive pressures significantly drive environmental disposal of ewaste
adoption respectively.The analysis that normative pressure is
the most influential in the attitude towered adoption environmental
disposal of e-waste, while the coercive pressures have had the most
significant effect on the continuance of usage of the-waste practice.
This research contributes to existing knowledge in the field of IT,
regarding the decision maker's intention for the adoption and
continued use of e-waste through the development of a theoretical
framework that identifies the key factors for the adoption
environmental disposal of electronic waste.

This paper aims to estimate the financial performance
Efficiency for 22 Iraqi Banks during the period of four years
from 2007 to2010. Data envelopment analysis (DEA) is used to
measure the financial performance, using output return to scale
method. The data analyzed and the results obtained using data
envelopment analysis Program 2.1
The results show that (11) of Iraqi Banks have an efficiency in
terms of variable returns to scale(VRS), Iraqi banks obtained
mean efficiency is 0.77 with (VRS) method , 0.56 according to
constant returns to scale during the period 2007-2010, and the
results show that only six banks reach the Economic optimal
size.

The financial statements provide information about company’s
financial position. Although, Itmightpresent alimited information about
the shareholders wealth. Hence,the shareholders need to ensure about
their equity investment and to decide whether to invest or not in the
company, and this necessitycanbe done byevaluating the financial
health of the company. Therefore, the financial performance of a
company needs to be evaluatedperiod after period; thus, it is necessary
to choose an adequatemethod and technique to make this analysis.
This is a comparative analytical study. It has taken The National
Carton Industry (NCI) Company, Nablus, Palestine, as a case study. It
used the NCI company annual financial reports’ information for three
periods (2011, 2012& 2013). This information was obtained from
(NCI) website, necessary information derived from these financial
statements, and they were summarized and used to evaluate the
company’s financial health.
This study aims to evaluate the NIC company financial health by
using financial ratio analysis method, It includes a three periods
analysis for three aspects; profitability, liquidity and solvency.
It found from the comparison of the NCI Company’s financial
ratios of three periods, that there is a remarkable progression in the
profitability indicators in 2013 compared with the previous two years;
nevertheless, there is an intense regression in its liquidity and solvency
indicators.
It concludes that the company’s profitability increased in 2013,
while its liquidity and solvency decreased. Accordingly, the earning
power of the business is good presently, but its riskiness is too high.

The aim of this study is to design a program for information
system in order to operate the MRPII. This will be done by using
Matlab program to identify the capabilities of Business and
Economics College in facing the large number of students yearly
with the availability of the current resources to teach students,for
example, physical resources and semi- fixed (lecturers). This
large number has been considered as a high pressure with high
consuming for the current resources and the information clarify.
IT program is aperated in the study by applying it on the college
andit resources in the teaching processes for four years from
2012 to 2016. The main findings of this study were the need for
extra lecturers especially in the Accounting adding three
classrooms in business administrationdept . and statistics dept., in
addition to four labsfor Business Administration and statistics
Departments. This study recommends that, the college needs
support to increase the number of lecturers, additional
classrooms and Laps according to the five department
requirements.

The objective of to the research is to determine the extent to which
the government institutions (General Company for Petrochemical
Industries Basrah Governorate)have complied with the disclosure
requirement in accordance with accounting Rule No (6) regarding
Financial Statements and accounting policies at the end of each
Financial year. Impact of compliance with local in the commitment and
compliance with accounting rules and standards, the hypotheses were
tested by analyzing the actual data.
The results of the research show commitment of the governmental
institutions to prepare their Financial Statements and the percentage of
the commitment in full part is (%60) .
The recommendation recommended by the researchers are the
necessity of implementing and complying with financial statements in
the full, including the statement of cash flows and the explanatory
notes . In the preparation of the financial statements where these
disclosure contribute to the increase and completeness of the content of
information included in the financial statements and thus help the users
of these lists to make decisions and reduce financial and administrative
corruption and rationalization in spending.

The present study aims at showing the importance of using
planned budgets in planning, monitoring, and assessment at the
General Corporation of Fertilizers Industry in the southern part
of Iraq. This could be recognized through highlighting how the
Corporation's administration applies planned budgets, to what
extent they use rules and basics in planning, monitoring, and
assessment by means of planning and providing the required
information, and cooperation among the Corporation's personnel
concerned to carry out these budgets and bring them into success.
To achieve the aims of this study, a questionnaire consisting of
54 questions covering all aspects of the study was designed
according to Likert measurement. Fifty copies of this
questionnaire were distributed to the personnel working in
Finance, Costs, and Administration Sections in that Corporation.
The study is based on one basic hypothesis and five minor
hypotheses, all centered on the Corporation's commitment in
applying planned budgets. The results arrived at have shown that
most of the hypotheses proposed are supported. It has also
become clear that planned budgets have objective effects on
monitoring and assessment.

The research aims to identify recent trends in the field of
strategic management and marketing that lead to the organizations
success, and progress and survival, as is achieved by increasing
their interest in their business activities and greening
environment-friendly society. In the context of the associated
green strategy in the sense of an ongoing concerns for adoption in
the strategic operations of the organizations, which resulted in the
emergence of many of the emerging opportunities for the
organizations that practice and apply the principles of the strategic
concept of green for access to secure customers' needs and
desires, in order to achieve the social, ethical and environmental
responsibility towards them and towards environment, operating
in, and then achieve sustainable value after securing its
superiority over its competitors and data-based environmental,
ethical and social obligations which encouraged organizations to
look for green strategies and operations of renewable and nonconventional.
The above data, stimulated the researcher to adopt the green
strategy and sustainable value to the organization. Operations
have been adopted on a model (Makower) to represent the green
strategic operations and symbolized by the model (CRED) to play
a great role in achieving sustainable value of the organization and
that has been relying on the scale (Laszlo), A questionnaire tool is
used for data collection. A number of statistical methods have
been used to validate the hypotheses by (SPSS V.11.5), (LISREL
8.54), that has been proven search results.

The aim of the research is to explore the implications of
the sustainability ofsmall and medium-sized enterprises,
determine their dimensions and importance, and choose the
appropriate ways to address them by diagnosing the impact of
strategic logic on the sustainability of projects. Through extensive
and in-depth review of literature related to research axes, strategic
logic (industry assumptions, strategic focus, customers, assets and
capabilities, product and service offerings) as an independent
variable, sustainability Companies (the environmental dimension,
the performance social dimension. The performance economic
dimension) as the dependent variable, the financial intelligence
(cognitive qualifications, professional qualifications,
Qualifications).
The research community was small and medium sized enterprises
in Basrah Governorate. 10 companies were selected, 54 were
distributed questionnaire forms and 40 were received. Data were
subjected to financial and statistical analysis via statistical
software (spss, v, 23). The results showed that there is an effect
on the macro level and sub-dimensions of the search variables.

The current research aims to test The effect of leadership styles
on the organizational commitment through sixty item
questionnaire used to this purpose. SPSS is used to statistical
analysis of the data.
The research addresses the problem of how leadership styles is
used in the organization, contributes to affect on the individuals'
organizational commitment (Affective Commitment, directional
Commitment and Normative Commitment ) in Shatt Al-al Arab
University College. It also hypothesize that the leadership style
concerned with the individuals has a clear role in effecting the
three types of organizational commitment.
The researcher has arrived to the following.
1- The leadership style that concerned with the individual has
more effect on the three types of the organizational
commitment, especially directional commitment of the
individuals who are in the organization.
2- The researcher has found that the leadership style is dealing
with the task or production dose not lead to increase the
effect on the three types of organizational commitments,
especially the directional commitment of the individuals
who work in the organization.
3- The researcher has further found that various leadership
styles in the work environment are important indicators for
many organizatihal outputs, especially the three types of the
organizational commitments.

This research aims to study the percentage of errors in
financial statements which submitted to General Authority for
Taxes، and the extent of tax man percentage believe of tax
authority personal for accepting statements for purposes tax
accounting.This subject had discussed by the research from
theoretical framework.
Cases studied from records of companies department in General
Authority of Taxes، Basra branch were studied. The researcher
concludes and gives recommendations that increase confidence
of financial statements and its adaptation to tax accounting.

The purpose of this research is to investigate the relationship
between Organizational silos and Error management climate at
the workplace, based on the intellectual framework and
philosophical that combine research variables. To answer a set of
questions about research problem. this research seeks to answer
them in the end the research community employees in the public
sector banks to the province of the Central Alfurat provinces on
the method of random retrieved (142) questionnaire out of (170)
questionnaire and (124) questionnaire valid for statistical
analysis response rate (72%), using the program SPSS v.20. and
program Amos v.20. theoretical results showed. there is a
knowledge gap to explain the nature of the research in business
in general and in particular in the banking sector the practical
results show no significant impact of organizational silos on the
of error management climate.