Muthanna Journal of Administrative and Economic Sciences

Modern business environment facilities are increasingly adopting the strategies they need to create visions that seek sustainable development in an institutionalized environment of customer satisfaction by meeting their demands in a labor market that seeks a knowledge economy. The current research attempts to build a structure for an integrated vision between the six sigma and technical aspects of the balanced performance in order to achieve the goals of the multi-business enterprise and ensure that it continues to strengthen the management of the participation of human resources in achieving the performance measures targeted. The research concluded that the elements and principles of the performance of the six sigma related to leadership and profitability, Management and optimization of sales and distribution, service and growth, innovation, operational excellence, procurement management and suppliers through the multi-page structure will enable management to improve profitability and growth in the operations system within the enterprise efficiently, effectively and economically

The aim of the research is to identify the relationship between e-governance and the development of the performance of the insurance companies in Iraq by educating administrative staff in the insurance companies in order to get rid of routine administrative work and converting them into computer information systems in line with the developments in the advanced electronic business environment. In order to achieve the objectives of the research, the research has been based on the deductive approach in the theoretical, and the inductive approach in the practical aspect, through the design questionnaire included a set of questions that were distributed to Iraqi insurance companies in the Iraqi market for securities, and through those questions that were raised. The answers obtained were achieved by the research objectives. The research found that there is a strong relationship between the increasing dependence of Iraqi insurance companies on e-governance and the efficiency of its performance, as it helps modern information technology to reduce the intensity of administrative work to achieve customer satisfaction and help them to obtain insurance services as soon as possible. The study also recommended the need for Iraqi insurance companies to rely on modern information systems and electronic information technology to help them implement the laws of governance issued by the competent authorities, in addition to the need for insurance agencies and organizations to provide adequate support to companies in order to implement electronic governance in the management of their activities.

This study aims to analyze the agriculture cash flow statement. Also, it aims to investigate the extent of the capability of providing financial liquidity in order to discover the effect of both (cash flow and liquidity) on offered credit during the period 2010 – 2015, depending on the general financial budget. The main outcome was that these variables were determined the importance of (cash flow statement, financial analysis, and credit analysis ) as a banking perspective viewpoint . This indicates that the importance of cash flow concept and capital adequacy, by using the social package of social science (SPSS) program, to analyze the relationship between or effect of banking credit on cash flow, form one hand , and the effect of loans totally on capital on the other, in order to estimate the multiples simple rag analysis. Finally, according to the study analysis results, the researchers have found that there is significant effect among the study variables. The study recommends that short-term loans are preferred because it will not affect the overall financial budget. The same thing is applicable to the medium term loans in order to secure the adequacy of the capital. The further research should concentrate on profit statement and liquidity indexes for the agricultural bank.

Financial and operational risk management is one of the fundamental challenges facing the management of companies and traders in the financial markets. The aim of the research is to delve into effective risk management, identify its indicators and strategies, and choose the appropriate ways to address them by diagnosing the impact of behavioral and psychological factors, The broad model of research has been developed through a broad and in-depth review of the literature related to the research axes: behavioral finance (reduction to arbitrage, cognitive psychology, overconfidence, cognitive dissonance, consolidation, framing, Certainty, late cognition, remorse) as the independent variable, active risk management (risk understanding, risk definition, risk assessment and analysis, risk control and control) as the dependent variable.The research community was the Iraqi industrial sector. The General Company for Southern Cement was selected as a sample for research, 60 questionnaires were distributed and 52 were received. Data have been subjected to statistical and financial analysis through statistical software (spss, v, 23). The results have shown that there is an impact on the macro level and sub-dimensions of behavioral finance in active risk management.

The research aims at clarifying the importance of using cash flow measurements to reach a useful measure in evaluating the performance of banks. To achieve this, a sample of commercial banks listed in the Iraqi market for securities for the period from 2006 to 2015 was selected, which is eight banks and using a set of means of financial analysis and statistical analysis. The problem of research is that there is a gap between the measures of cash flows which are reached by following the monetary basis and that relying on these standards does not give the clear picture to reach the performance of banks. The hypothesis of the research that was subjected to the test is that there is a significant relationship to cash flows on the performance of banks. Based on the above, it was recommended that the importance of preparing the cash flow statement should be taken into consideration as it is a basic element of the financial statements required for the useful information it provides in assessing the ability of the economic unit to generate cash and the like. It also uses the historical information of cash flow as an indicator of the value and timing and the extent to which future cash flows are confirmed and their usefulness in examining the accuracy of estimates of future cash flows and testing the relationship between profitability, net cash flow and the impact of price changes.

This research derives its importance from the role played by tax revenues in the deficit resulting from the Iraqi budget and its impact on the future of development in Iraq. Tax revenues of all kinds are considered a source of funding for the public budget in most countries. And the importance of this revenue comes research to show the role of customs taxes in financing the general budget of the state, and the statement of the negative impact of tax revenues and its impact on the state budget of the state, and knowledge of the motives behind the phenomenon of evasion of the conspiracy, as well as what is the results of the research reached a number of conclusions, the most important of which was that the General Authority for Customs in 2009 compared with other years an increase in the growth of customs revenues with a growth rate of 1.7%, although this percentage did not achieve ambition, as well as customs fees (Out of budget) represents large and lost amounts cannot be recovered because of the lack of knowledge of the Customs Tariff Law No. (2) for the year 2010 was the highest percentage of smuggling in 2013 was 51.4%, while the lowest percentage of smuggling in 2008 was 0.005% , And the research reached a number of recommendations, the most important, the need to activate the role Taxation in the financing of the general budget through the introduction of new vessels within the tax structure through the implementation of new reforms in the tax system as well as control of all border crossings through the development of an efficient supervisory system equipped with modern and sophisticated devices to detect cases of evasion conspiracies, as well as work to activate and tighten the law penalties, whether in the form of imprisonment or fines or confiscation of goods so that the smuggler the degree of punishment to reduce even a fraction of the phenomenon of evasion conspiracies.

The current research aims to test the relationship between administrative and financial corruption and economic development in Iraq. The research data were collected using the questionnaire prepared for this purpose. The research sample consisted of 100 teachers from the Technical Institute in Diwaniyah. The researcher has reached a number of conclusions and recommendations, the most prominent of which is the weakness of the administrative and financial supervisory institutions, the weakness of democratic practices, the lack of transparency in the dissemination of information about spoilers in different parts of the country and the need to develop a comprehensive strategy to deal with or combat administrative and financial corruption in various economic and non-economic fields that would reduce or prevent the spread of administrative and financial corruption.

To Find a healthy banking sector is a prerequisite for establishing the foundations of a stable financial system, a central factor in achieving the required level of economic development, and this is done through the establishment is through the creation of banking system is able to mobilize financial resources and reallocation and improve the efficiency of the service of economic activity, and work to modernize and strengthen the banking sector through the creation of changes in the banking industry and restructuring for the purpose of mobilizing domestic savings and reduce the phenomenon of capital immigrant, with the possibility of attracting part of the foreign investment flows. In order to reform banking systems to be successful must be part of strategy more comprehensive change and reform, embodied in the liberalization of the financial sector from the constraints and obstacles and find a suitable legislative environment and increasing competition between banks and the use of technological means advanced communication sand informatics. In Iraq, we find that the banking sector is suffering from great challenges and obstacles the work of some of them such as laws and regulations internal and external linked to global markets (technical changes) and Matter on it from significant changes in the nature and structure of the banking industry. So the task of the banking sector reform starting from the study of reality and seek to overcome the difficulties faced by the distortions and address the current imbalances and discuss ways Table the role of banks formation.

The research aims to highlight agricultural finance and explain its role in influencing Iraq's GDP over the period 1998-2012, by relying on loans granted to the agricultural sector by banks, as well as loans from the Agricultural Initiative program by using the method of analysis econometrics, the data stability has been tested and then the results are estimated through a simple regression model. The model has passed the statistical and standard tests. The positive effect of agricultural finance on GDP has been shown. The increase of agricultural finance by 1% leads to an increase of the GDP by(0.325%).

This study aims to shed light on the role played by companies in highlighting the financial content of the financial statements by studying the quality of accounting information and financial disclosure and the extent to which they provide high-quality statements (characterized by the specific characteristics of accounting information) and the extent to which the accounting information system presents financial statements that meet the needs of the users. The study was conducted by a group of employees (accountants, auditors, marketers and knowledge workers) in the 5 companies listed in the stock market. 50 questionnaires were prepared, prepared according to the objectives of the study, The researchers conducted the necessary statistical analyzes and test hypotheses of the study. The study reached a number of recommendations, most important of which is the activation of the role of the Iraqi Accounting and Auditing Standards and Regulations Board in order to issue of local standards for the preparation of high quality financial reports or obligating companies to participating in the Iraqi exchange market, with apply the relevant international standards to follow.

The program and performance budget represents a system of financial budgeting that includes all expenditures that must be allocated for each new financial year. The budget of each function within the government unit begins to be analyzed according to its needs and costs. Then the budget is prepared on the basis of the requirements of the next stage without considering the increase or decrease of the previous budget .Program and performance budgeting helps reduce costs by avoiding the increase or decrease in the budget of the previous period, but the process of preparing the program budget and performance takes longer than the traditional budget or budget items, but this is not an obstacle to the preparation and implementation.The aim of this study is to develop the budget system in government units through the use of the program and performance budget system as a tool for planning and monitoring activities and activities and to implement the necessary applications to implement this budget, thereby reducing the waste of public money by reducing unnecessary public expenditures.This study was conducted in one of the government units, Iraq, Al-Muthanna University, in Samawah City, to survey the opinions of a sample of accountants, auditors, unit officers and specialized academics affiliated with that government unit, as well as the use of the practical experimental approach in one of the formations of this unit, sub-units. The results of the study showed that there is complete acceptance by the sample members of the importance of adopting and implementing the system of budget of programs and performance. The results of the applied study also showed that there is great benefit to the sub-government units through the use of the program and performance budget system for the planning and control of the use of resources available.The study has reached a number of recommendations, the most important of which is the need to move the process of preparing budgets in government units from the traditional budget (budget items) to the budget of programs and performance and its application already, as it has several characteristics, notably the feature of flexibility, cost reduction as well as implementation is more accurate and is therefore a tool for assessing the performance and financial planning of government units as well as evaluating the performance of government departments and their employees.

The research aims at measuring and accounting for the structural capital in the financial statements of the Iraqi industrial companies, thus contributing to showing their true financial position and providing transparent information to external users, as well as knowing the effect of disclosure of the structural capital on the book value of the shares. The use of the inductive method in covering the theoretical side and the experimental and analytical method to cover the practical side on a sample of the Iraqi industrial companies in the Iraqi market for securities represented by (Baghdad Company for the manufacture of packaging materials, Baghdad Company for soft drinks, Al-Kindi Company for Vaccine Production, Al-Mansour Pharmaceutical Industries) during the financial years (2012-2013), as well as the use of the value-added model of accounting for the structural capital and the method of disclosure in the financial statements. The most important conclusion of the research is that there is great importance to the structural capital in the Iraqi industrial companies, as well as the possibility of measurement and disclosure in the financial statements of companies and the impact of this disclosure on the book value of shares. The most important thing recommended by the research is that the Iraqi industrial companies should pay attention to structural capital because it is considered one of the elements of production at these companies, as well as the need to adopt Iraqi industrial companies appropriate methods to disclose the value of structural capital in their final financial statements.

The research aims to show the importance of lean manufacturing and some of its techniques as one of the modern and contemporary systems, This system reflects important and beneficial aspects of the company by reducing costs , waste and adding value to products and disposal of surplus stock ,through the implementation of some of its techniques such as total quality management and supply chain management and the empowerment of staff and the system of avoiding neglected errors. Hence The problem of research emerged represented by the lack of adoption of companies, especially local ones for modern systems, including the system of lean manufacturing which aims to achieve a set of objectives, including operational and strategic, which the research will address it through its concepts and techniques, which is characterized by creating competitive advantages to face current and future challenges and threats. On this basis, the research was based on the hypothesis that the application of some of the techniques of lean manufacturing will lead to achieving useful benefits, including reducing costs and remove or reduce losses and improve the performance of workers and the quality of production processes.

This research aims to indicate the role of the internal control system in reducing tax evasion through a sample search GCT has been preparing a questionnaire to benefit from previous studies in this area have been distributed to a sample search included (50) where most of the respondents are representatives financial authority of sections and estimating directors and auditors and other terms of reference of the head of the oldest and programmers prime observers to get to know their opinions through a questionnaire to answer questions after analysis was the most important findings: most important of which was that the internal audit activities contributes to the development of internal control systems and that there is a certified system of internal control defines the powers and functions of the General Authority for taxes and departments and its affiliates

The research aims to shed light on the most important agreements, laws, regulations, and instructions related to agricultural activity and sustainable development, and the application of the compliance audit independently and effectively in one of the agricultural institutions ( the cultivation of Muthanna Directorate) for the purpose of contributing to the achievement of sustainable development and that of the most important conclusions of conformity agricultural activity control includes connectivity between the audit tests, conventions and laws and regulations in accordance with the dimensions of development (economic, social, environmental and institutional) and it recommended research need to activate the role of the compliance audit on agricultural activity through the preparation of an independent report compliance audit on agricultural activity includes the diagnosis of non-compliance and its impact on the principles and goals of sustainable development.