Muthanna Journal of Administrative and Economic Sciences

The current study aims to test the relationship between the social capital conduits and the effectiveness of work groups through the mediated role of conflict for a sample of 642 faculty members in the colleges of Al-Qadisiya University Distributed in (75) scientific departments. The social capital conduits variable includes two types: closure and bridging. The variable of group effectiveness has dealt with two dimensions: group performance and group viability. For conflict, as a mediator variable, includes two types: task conflict and relationship conflict. The main hypotheses of the study revolve around the basic idea that a group that has a balanced configuration of social capital conduits (bridges and closures) will have a low level of relationship conflict and task conflict, and will therefore be more effective than other groups lacking such configuration. The study adopted the sociometric approach in the collection of social capital data and the psychometric approach in the collection of the data for the other variables, by using an available measurements from the previous studies. Pearson correlation coefficient, multiple regression analysis, cluster Analysis and nonlinear regression analysis were used to test our hypotheses. The study findings showed the validity of hypotheses. According to these findings, a set of conclusions were formulated. Among the important conclusions, that the most effective scientific departments are those which have a balanced configuration of conduits: closure and bridges, compared to other departments which do not have it. In light of the study conclusions, a number of recommendations are introduced.

The current study aims to identify the effect of the service encounter environment and its impact in customer emotional response the relationship between the variables. It has selected a sample of (430) customers from private banks operating in the Middle Euphrates governorates (Gulf Bank, United Bank for Investment, Middle East Bank and Islamic Bank of Elaf). It was based on experimental measures from some previous studies to achieve these hypotheses through the use of a variety of statistical tools and methods for analysis and processing of data and information using statistical packages required through the simple correlation matrix and simple regression analysis and the equation of structural modeling to test hypotheses of the study and the program (SPSS vr. 19; AMOS vr.23). The study has reached a number of conclusions that the service encounter environment influence in responding to emotional of the banking customer (positive response and negative response). Service delivery to stimulate the positive response and reduce the negative emotional response by paying attention to the service provider and providing all the factors of success in providing the service, providing a healthy and healthy physical environment and containing modern and advanced technologies that support the delivery increase the positive emotional of the customer and increase loyalty.

The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based on the balance sheet. These variables specify the relative importance from the banking point of view. The statistical program SPSS was used to show the relationship between the effect of total expenditure and total income on the financial balance sheet for the purpose of estimating the multiple regression model. The analysis showed a significant effect through the results. The study recommends the need to emphasize that there are certain interest rates on the loans granted to cover part of the revenues of the financial balance sheet, and follow-up the repayment of loans granted by the bank to farmers of all types, which have a significant impact on revenues of the financial balance sheet and the need to provide support by the government for the importance the financial side of the Agricultural Bank for the purpose of providing agricultural loans to farmers

The research aims to identify trends in the application of fair value accounting in the preparation of financial statements and the impact on the performance of accountants working in the Iraqi market for securities, and identify the most important problems and constraints that limit the application. In order to achieve the objectives, the research tackled the concept and justification of fair value accounting and the qualitative characteristics of accounting information in light of the application of fair value accounting and the obstacles to its application. A questionnaire was distributed to accountants working in the Iraq Stock Exchange with (90) forms for analyzing and studying (68) forms by (75%) of the total distributed lists. A number of results have been reached, the most important of which is that the application of fair value accounting has clear implications for the specific characteristics of the accounting information (whether reliability, reliability, comparability), and significant limitations in the professional practice of the application of fair value accounting standards. The study recommends that all companies working in the Iraqi market for securities and others provide guidelines and methods of applying them in relation to fair value accounting and holding conferences, seminars and training courses to raise the awareness of accountants about the importance of fair value and its impact on the financial statements and performance of the accounting function

The research aims to prepare and implement a unified audit report for sustainable development in Iraq, which includes points of imbalance and weakness in the activities of the state towards achieving the goals and dimensions of sustainable development and to know what is the sustainable development in the Supreme Audit Institutions. The research reached the most important conclusions: In Iraq from the preparation and submission of a unified report to achieve sustainable development in spite of the possibility of doing so, and the Federal Audit Bureau has indicators to assess the performance of public sector institutions and include within these indicators some indicators related to development And the need for the existence of indicators of sustainable development adopted by the Federal Audit Bureau in evaluating the performance of public sector institutions with activities affecting sustainable development.

The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators (return on assets, liquidity coverage). The study was designed to test the relations of influence between non-functioning assets and banking stability. The study population is from the private commercial banking sector in Iraq. The sample of the study was a vertical sample. A sample of (8) banks, For a time series spanning between (2007 - 2015) was selected and the study included two hypotheses to test the relations of influence between their variables. The results of the study were analyzed using financial equations and some statistical methods based on a set of ready-made software such as SPSS.V.20. The results showed that the study hypotheses are consistent with the negative impact of the non-operating assets on both the return on assets and the liquidity coverage. In a precarious situation

This research aimed to statement the possibility of using the Balanced Scorecard as a tool to help the company in the provision of accounting information quality and high accuracy to related parties, The research included two main hypotheses, The first of the correlation and the second of the relations between the influence of the search variables, A sample of the members of the senior management and the heads of departments and divisions in the Kufa Cement Factory (150) were selected, The adoption of the questionnaire, which included (36) paragraph, The results were extracted using the Statistical Program SPSS,, The results showed a relationship and a positive impact to the dimensions of the Balanced Scorecard to the quality of accounting information, And submitted a set of recommendations, the most important was to focus on Learning and Growth perspective by encouraging workers to provide new and innovative ideas.

The study focuses on the role of electronic accounting information systems in its dimensions (relevance, reliability, comparability, stability)in improve organizational success in its dimensions(Strategic vision, operational activity, selection of individual, the company culture, leadership and management, personal development, company development, assess and review) In Kufa Cement Factory, The research included two main hypotheses, The first of the correlation and the second of the relations of influence between the search variables, A sample of (175) employees of the company was selected, The adoption of the questionnaire, which included (59) statement, The results were extracted using the statistical program(SPSS), Results were reached, the most important being the relationship between electronic accounting information systems and organizational success. The research is provided under these results, a number of recommendations related to the results of the analysis, the most important of which is the need to develop an accounting system that complies with the requirements of all major departments in the company in order to build a comprehensive accounting system.

This study aims at the possibility of examining and evaluating the internal control system according to the coso framework in the university / private college of Shatt al-Arab University, which is an integral part of every system used by the college to organize and direct its operations, not a separate system in itself, which occur continuously within them, so as to lay the foundation and implemented and monitored and developed by individuals at all levels of college, and must take into account the design of the elements of return and cost. The system does not include internal control of matters and procedures related to the functions of the accounting system and financial reports only, but extends to the administrative and organizational aspects, from the plans and programs of the college through the organizational structure to the means and tools necessary to achieve them. The main conclusions of the study showed the need to adhere to the integrated and effective framework for systems Internal control that meets the objectives of the SOX Act. This integrated framework has the effect of providing confidence and transparency in financial reporting so that users of these reports can rely on them when making their decisions, Although the structural methods of internal control applied in the above-mentioned college did not contribute efficiently and effectively to the achievement of the supervisory objectives, there must be a precise job description of all jobs (technical, administrative) in the university college, which defines the full functions and specifications of the occupants of those jobs , The fact that the assignment of posts to non-specialists and not scientifically qualified and professional does not achieve the desired result.

The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based on the balance sheet. These variables specify the relative importance from the banking point of view. The statistical program SPSS was used to show the relationship between the effect of total expenditure and total income on the financial balance sheet for the purpose of estimating the multiple regression model. The analysis showed a significant effect through the results. The study recommends the need to emphasize that there are certain interest rates on the loans granted to cover part of the revenues of the financial balance sheet, and follow-up the repayment of loans granted by the bank to farmers of all types, which have a significant impact on revenues of the financial balance sheet and the need to provide support by the government for the importance the financial side of the Agricultural Bank for the purpose of providing agricultural loans to farmers

The research aims at identifying the role finance of sustainable growth indicators (actual growth rate and sustainable growth rate) in reducing the financial fragility of the Iraqi and UAE insurance companies. The paper problem has focused on identifying the effect of the actual and sustainable growth rate on financial fragility. A hypothetical scheme was developed to clarify the relationship between the search indicators and the two hypotheses impact and three hypotheses looking for differences between the companies surveyed, and the information was collected through the official websites of the Iraqi market and Dubai Securities, to effect between research variables and decrement analysis to identify significant differences, using a program (SPSS.V20). The research found that the actual growth rates of the Iraqi insurance companies are higher than the actual growth rates of the UAE insurance companies. The sustainable growth rates have been advanced by the UAE companies to the Iraqi companies. This progress can be noticed in UAE companies, where the high financial fragility is attributed to the big difference between the actual and sustainable growth rates that created a financial gap in the UAE companies and the weakness of their ability to meet their requirements of regulatory and financial resources

The study aims at measuring the extent of the effect of the indicators of the Iraqi market for securities in foreign direct investment, based on the hypothesis that there is a relationship of correlation and positive and moral impact between the indicators of the Iraqi market for securities and foreign direct investment. This study showed the effect of the relationship using descriptive method to introduce the concepts of variables, In addition to the standard method using the linear regression equation, which was estimated in the method of the lower squares normal, and the results of the standard test reached a significant positive relationship between foreign investment and some indicators of the Iraqi market securities (Number of shares traded, volume traded, market value, price index, number of traded companies), as opposed to insignificant remaining models