Muthanna Journal of Administrative and Economic Sciences

The aim of this study was to investigate the extent to which the behavior of the ambidextrous leadership of head departments influenced the innovative behavior of the faculty members in the faculties of Alqadisiyah University. Behaviors of ambidextrous leadership were examined through two types of behaviors: opening behaviors and closing behaviors, while innovative behavior was tested through two types of behavior, namely, explorative innovative behavior, sub-branches exploration of opportunity, idea generation , and exploitative innovative behavior through sub branch idea promotion and idea implementation. A sample of faculty members was surveyed among the university faculties. The number of its members was (287). The questionnaire was adopted as the main tool for obtaining required data and a number of statistical methods were used to test hypotheses. The study reached a number of conclusions, the most important one is that the opening behavior of heads of scientific departments is reflected positively on the innovative behavior of faculty members in general and exploratory behavior in particular .The study came out with a set of recommendations, the foremost is the need to work on developing leadership skills of the teaching staff nominated for positions of leadership in how to deal with the discrepancy in the requirements of traditional activities of teaching and learning on the one hand , and those related to( R & D) activities on the other through introduction of specialized training courses in this the field.

The purpose of establishing Islamic banks to meet the challenges faced by Muslims through financial and investment transactions and its relationship with commercial banks. which Most business transactions need to deposit, withdraw bank securitization, and fear of falling into interest through interest transactions. The idea of establishing Islamic banks is based on the origins of Islamic teachings and to a recognition of the great challenges facing the Islamic nation in the economic sphere. It is, therefore, necessary to find an effective mechanism to address these challenges by shaping the development of institutions that aim to avoid bank interest. the Economic development and social progress of Islamic peoples and societies in accordance with the principles and principles of "Islamic law". To achieve this noble objective, some banks have taken special care to finance productive projects and infrastructure projects through various means, such as capital participation, speculation, low participation, leasing, selling, futures, etc, to stimulate trade and economic development.

The issue of liquidity, profitability and financial leverage in the context of banking risk management is one of the topics of interest to economists by examining the nature of the relationship between these variables to achieve balance and consistency in liquidity management of the banks' assets and liabilities. , Which can not be eliminated by any bank. The idea of the research is to analyze the liquidity management of both assets and components as well as the management of the liabilities, which represents the total short-term loans, as well as analysis of the impact of the financial leverage in the profitability of Commercial Bank For the period 2005-2015, through the construction of standard models for the duration of the research. The study concluded that the signs of the parameters match the logic of the economic theory of all models as well as the significance of the statistical tests in relation to the quantitative aspect. The profitability behavior of the Commercial Bank was upward due to the magnitude Which accounted for the vast majority of total assets, ie, the Bank's liquidity management successes on the asset side, while the Bank failed to manage the liabilities side, which was reflected in the lower leverage.

The current research dealt with one of the basic and vital element in the marketing area of the insurance companies by reviewing one of the important and influential activities in achieving its marketing objectives, namely the promotional mix which includes four dimensions: "Public relations, personal selling, sales promotion and advertising" The research was carried out on the customers of the National Insurance Company / Diwaniyah Branch. To achieve the goal of the research, the researcher distributed a questionnaire prepared for this purpose to the research community composed of the customer. Using the appropriate statistical methods (arithmetic mean, standard deviations, Pearson, and regression), the research reached important conclusions. The most important of these was that the promotional mix played an important role in achieving customer satisfaction and that customer satisfaction was influenced by the promotion of the service. The study presented recommendations to promote the development of the sector and provide a positive impression of the services provided by the insurance company.

This Search aims to discover the Psychological Empowerment impact on the Innovative Behavior of a sample of employees in AL-Qadissiya Environment Directorate, psychological empowerment variable includes four dimensions (meaning, Competence, Self-determination, Impact ). While The variable of creative behavior consists of the following dimensions (generation of ideas, promotion of ideas, implementation of ideas), This research has been based on the analytical approach to the data collected from the opinions of a sample of (124) employee of AL-Qadissiya Env- Directorate, The research hypotheses have been tested using simple correlation coefficient, Multiple Regression analysis and a number of other suitable statistical tools to achieve the Research objectives using (Spss.v.24) , The results have been shown that demonstrated the validity of the proposed hypotheses, On the basis of which the researcher formulated a number of recommendations The most important of which is that the pursuit of AL-Qadissiya Env-Directorate to develop the Innovative behavior of the employees by specifying the creative individual tasks which are lead to increase the motivation of the challenge to reveal and promote a new ideas and apply it effectively, And urged others to innovate, As well as holding training courses for managers (in order to learn them) how to improve the level of psychological empowerment of workers and what dimensions and how to manage and impact on the increase of positive behaviors in the workplace.

The majority of government units aims to develop their administrative and technological tools and means for the purpose of improving the efficiency of their performance by modernizing their administrative functions of organization, planning, control and monitoring. When government units achieve this level of ambition, they will certainly succeed in achieving their other objectives to maintain their financial and material resources and control their activities by supporting and strengthening efficient and effective oversight over all their activities and operations. One of the most efficient and modern means to achieve this goal is the implementation of the electronic operating system of financial and storage data in stores, because the electronic operating system is one of the most modern means used in the introduction and operation of financial and storage data and output as an electronic work product used in the decision-making process These modern tools have the precision of processing and speed of delivery, and they directly reflect the specific characteristics of store information. Accordingly, this study aims to answer several questions, the most important of which is the concept of the electronic operating system, and the extent to which the use of financial and treasury data by government units? What is the method of entering stored data on a computer? How effective is the e-operation system on the efficiency and effectiveness of storage control in government units? In this study, an electronic program can be used in one of the stores of Muthanna University College (Faculty of Management and Economics) as a sample on the relationship between the electronic operating system and the efficiency of the control of the store. The study concluded that the use of the electronic data storage system provides speed, reduce the wrongs and fraud, and increase efficiency of the effectiveness of oversight of the activities of the government unit. Finally, this study recommended the need to make the most of the advantages of the electronic operating system in the processing and control of financial and storage data by providing the necessary tools and human cadres trained in theory and practice.

The aim of the research is to identify the nature of sustainable development and the process of auditing and control the performance of the public institutions and the auditing and control standards that Addressed with the subject. It also aims to apply the process of auditing and control the performance on the research sample to achieve sustainable development by measuring the impact of the activities of municipal institutions on the dimensions and objectives of sustainable development. The research reached the most important conclusions are the failure of the internal auditor and the external auditor of municipal institutions to activate the auditing and control of performance on municipal activities to achieve sustainable development. and the weakness of municipal institutions in preparing and implementing a plan to collect their annual revenues And the impact of the negative impact on the per capita (urban population) that can be obtained as a result of the translation of revenue amounts in service projects of public benefit. and the research reached the most important recommendations, namely, the activation of the audit and control performance on the activities of municipalities by the internal auditor and external to achieve sustainable development , And activate the process of preparing and implementing annual plans in municipal institutions to collect revenues and translate them into service projects of public utility.

The nations learn from their experiences and from the experiences of others and from any pitfalls they face. From these experiences, they have experiences for the future and the overcoming of these pitfalls is a starting point for moving forward with all strength. Therefore, the auditors are responsible for disclosing the extent of the economic unit\'s ability to continue its activity, forecasting the financial failure of the unit and reporting the uncertainty of the inability of these units under scrutiny to continue its activity. This is the focus of professional auditing standards. The apparent lack of accountability of the auditors and the economic units management in the commitment to their responsibilities towards the statement of the unit\'s ability to continue as well as the determination of the responsibilities of the auditors in light of the International Auditing Standards (ISA) To the appropriateness of the use of the administration to impose continuity in the preparation of its financial statements, so research was based on the premise that the use of a specimen helps to predict Sherrod financial failure of the banks and thus assess the future financial performance of them. The research was based on a set of conclusions, the most important of which is that modern models of financial analysis help the auditor and financial analysts evaluate the performance of economic units to determine the efficiency of management in the formulation of financial policies. The most important recommendations are the need to increase the interest of the private sector by government agencies as they have a leading role in helping the public sector and providing loans and investment and its contribution to building the economy.