Muthanna Journal of Administrative and Economic Sciences

The purpose of this study is to know the impact of the knowledge areas (PMBOK) on project management on the quality of the project in the institutions and companies that supervise and implement the construction projects in Dhi-Qar governorate The researcher used the descriptive analytical method. The questionnaire was adopted as a main tool for collecting data and was distributed to the study community consisting of project managers and engineers for the construction projects in the institutions and companies covered by the study, consisting of three departments and five companies. The researcher used the comprehensive survey method of the entire study community, which numbered (130) engineers, (122) valid questionnaire had been retrieved. The study reached a set of conclusions, the most important of which is that the levels of application of the knowledge fields in the sample of the study were medium, the field of project procurement management was the highest practice while the risk management was the lowest level of practice in the institutions and companies under study. The results showed that the quality of projects in the study environment was Medium, where the quality of the operation reached the highest level of exercise. Also , The study found that there is a statistically significant relationship between the knowledge areas (PMBOK) and the quality of the project, and that the most important areas affecting the quality of the project is the field of stakeholder management of the project, the cost of the cost project management, project management communication. The study presented a group of recommendations, which are the senior management of the study environment should guide the project managers and all the engineering staff in the importance of knowledge areas (PMBOK) and adopt it in order to raise their application levels. The researcher also recommends adopting a plan to develop a risk management and conducting several speculative studies in order to predict the most important factors Which can cause risk to the project8

The research aims to identifying the impact of diversification of the investment portfolio in reducing the financial risks in the Iraqi industrial companies by knowing the impact of the returns of a certain type of investments in covering the losses that are likely to occur to another type of investments in the same portfolio,To achieve this objective, the sample of the research was selected from the Iraqi industrial companies that display their financial lists in the Iraq Stock Exchange through relying on financial investment reports for the financial years 2011-2015. The hypothesis of the research was tested and its objectives achieved. The main findings of the research are that Iraqi industrial companies that diversify their investment portfolios are less likely to face the financial risks they face, because diversification of the investment portfolio leads to a diversification of financial returns that cover the losses incurred. The most important recommended is the need for Iraqi industrial companies to increase financial investments in investment portfolios of more than one kind in order to achieve returns and growth and reduce financial risks.

The aim of the study is to identify the principles of comprehensive quality management and their impact as a platform for improving the operational performance of personnel working in the interior of Al-Muthanna University. It has been launched from the knowledge aspects of comprehensive quality management and its role in improving performance. The study was intended to illustrate the extent to which the operationalization of the principles of comprehensive quality management would affect employees, and the extent to which internal section management was committed to its application as it was important to increase the satisfaction of students living in internal sections, and the researcher had used the analytical descriptive approach using the SPSS, designed to identify For this purpose, it was distributed to a sample of 52 individuals, including (Director, assistants, staff and supervisors of the interior), from 40 individual units in the intentional sampling method. The results indicated a statistically significant relationship between the principles of comprehensive quality management in their dimensions (senior management support, customer focus, education and training, continuous improvement, fact-based decision-making) as an independent variable, and improved operational performance in its dimensions (efficiency Operational, administrative services, job satisfaction) for the two years in the interior departments at Al-Muthanna University. The research included some recommendations, most notably; the need to work with the principles of TQM to improve the performance of employees in the internal departments at the University of Muthanna, and work to overcome obstacles.

The present study aims at revealing the role of the organizational learning mechanisms (knowledge identification mechanisms, knowledge absorption mechanisms, and knowledge investment mechanisms) owned by private banks in the governorates of the Middle Euphrates (Karbala, Qadissiya, Babil, Muthanna and Najaf) (Strategic sensitivity, resource liquidity and collective commitment). In order to achieve the objective of the present study, the questionnaire was used as a main tool in collecting the necessary data and information about the study sample. (150) questionnaires were distributed to the study sample members (bank manager, deputy director of the bank and head of department). 148 questionnaires were retrieved and after the classification and codification of the forms it was found that there were (145) valid questionnaire for statistical analysis, Ie the response rate was (97%). The researcher used a number of statistical methods, most notably the arithmetic mean, the standard deviation, the linear correlation coefficient Pearson, and the simple and multiple regression coefficient. The study found that there is a positive statistical correlation between the organizational learning mechanisms and strategic agility and their dimensions, as well as the relationship of the direct impact of the mechanisms of organizational learning in strategic agility.

Iraqi government higher education institutions rely heavily on information technology to improve their IT-oriented performance, and those concerned felt that their use required good management (IT governance). Hence, the aim of the study is to study the relationship between the mechanisms of information technology management (communication channels, decision-making structures and processes) and the organizational performance of the IT-oriented approach embodied in learning, growth and responding to the demands of the market and customer for a sample of government colleges in the southern region of Iraq (70) faculty. In order to reach this goal, the researcher prepared a questionnaire, which included four variables (17 statements). The researcher assigned two questionnaires for each college according to the requirements of the interrelated pairs method. The Dean asked to answer the first question (green) College answer the second (color pink). In analyzing the data derived from the views of a sample using the micro-squares method based on symmetry analysis, it was found that the mechanisms of IT governance affect the organizational performance to varying degrees. Based on the standard path parameters values obtained by the sub variables, the most effective communication approaches between the technical management mechanisms Information in IT-oriented organizational performance, the research concluded with conclusions drawn from theoretical reading, from field results and the most important recommendations.

The present study aims at finding out the effect of job resources on the quality of banking services and job engement in a sample of employees of government commercial banks in Al-Muthanna Governorate, which amounted to (133) employee with different degrees of education and administrative positions. The indicators or dimensions of the job resources were reflected in feedback, worker autonomy and perceived social support. The study hypothesizes that job resources affect the quality of banking service through the intermediary role job engagement. The study used to test hypotheses a set of appropriate statistical tools represented by the simple correlation factor and structural modeling equation approach. The results proved the validity of most hypotheses. The researcher reached a number of important conclusions and recommendations, the most important of which is the use of the resources of the job to measure the quality of banking service.

Through the use of the currency sale window, the monetary authority succeeded in controlling the exchange rate and reducing the exchange gap between the official price and the parallel price, thus maintaining a relatively stable exchange rate for 2004-2015, thus stabilizing prices and purchasing power in the Iraqi economy. However, the success of this tool was at the expense of pressure on the international reserves of the Central Bank in light of the large consumer spending by the government, in return for declining oil revenues, which is the only source of foreign exchange offer. Which makes the exchange rate in the future is also unable to maintain the stability of prices and reduce inflation, so the Iraqi currency is threatened to collapse. But it remains the only effective tool of the monetary authority under the special circumstances experienced by the Iraqi economy.

Institutions play an intermediary role between the total savings and investments, ie between the applicants and those who oppose the money. Perhaps the problem is due to the complex structure of the credit policies of commercial banks and their relationship with economic variables. The reasons for the imbalance between the work of commercial banks and the rest of the real economic sectors can be attributed to the concept of liquidity management. The problem of liquidity and its management of complex phenomena because it is characterized by rapid changes in keeping with economic changes as well as their sensitivity to severe changes in security and social, and was not relying on the standard method in the analysis Ah Using both E-Views and mntab-v14. Therefore, the subject of the study is summarized in the statement of what liquidity and theories explained to them as well as the statement of its impact on unemployment , As the Iraqi economy is witnessing a crisis of acute liquidity has negatively affected unemployment due to the political and security reasons as well as the failure of the credit policy of commercial banks in Iraq, as these banks have seen high levels of liquidity (savings) up to very high levels, in the presence of opportunities The profitability of acceptable returns can be utilized in the development of economic sectors in Iraq as well as the use of these banks to rely on granting long-term credits for consumption purposes, which made a gap between consumer spending and investment spending, which is called the gray area as a result of Pro A phenomenon that exceeds the consumption pattern of the public and private sectors and the decline in the investment pattern.

This study try to analysis "the role of sovereign wealth funds in supporting the budget of selected countries with the possibility of applying them in Iraq", The study was based on the hypothesis that "sovereign wealth funds work to support the public budget when fluctuations in oil prices occur, especially in oil-producing countries (Algeria and Norway), but the amount of support achieved varies according to the economic system of both countries and the manner in the allocation and management of assets of their sovereign fund. The study sample includes the two countries (Norway and Algeria) highlighting the role of the Norwegian Global Government Pension Fund and the role of the Algerian Resources Fund Their support for the public budget of the two countries that they sample of study, The study was based on an analysis of the financial ratios related to the analysis of the budgets of both countries and the role of the sovereign fund in supporting them, The most important conclusion of the study is that the fundamental difference between the Norwegian and Algerian experience is the method used to manage the oil revenues and the objective that you wish to achieve. The Norwegian Pension Fund takes into account in achieving its objectives the nature of the oil wealth and its limited age and the effects of fluctuations in prices in the oil market. As well as the effect of increased spending of oil surpluses on other economic sectors. The Algerian Resource Control Fund neglected all these aspects and focused on achieving financial stability by covering the deficit of the public treasury and then the public budget is important The size of the shortfall, which led to increased public spending, which in turn led to a growing budget deficit gap year after year.

The objective of the research is to identify the theoretical framework of the tripartite control reports on investment projects, and to show the role of monitoring (performance, compliance, financial statements) on investment projects by activating the control reports and applying them to a sample of investment projects in Iraq and identifying points of imbalance and weakness in order to avoid them in the future. . The most important conclusions reached by the researcher is that there is no tripartite oversight report (performance, commitment, financial statements) on investment projects in Iraq, but there is a specialized audit report on the work of investment projects of the controlled entity. (7.5%) of the total allocations for the formations with less than 25% completion rates. The non-disbursement of financial funds by the non-completion of material by the other loses the governmental institutions the opportunity to build their investment projects, which in turn provide service. The most important recommendations are the need for a tripartite oversight report (performance, commitment, financial statements) on investment projects in Iraq, especially that the Federal Audit Bureau has the ability to provide such reports to identify weaknesses and address them in order to avoid them in the future. Urging government institutions to activate the process of return of investment projects after the main pillar and not to miss the opportunity again in the case of reallocations of those projects

In light of the rapid changes and developments in the work environment, especially in the field of banking management and the increasing number of commercial banks in Iraq, this has led to increased competition between these banks to provide the best services to customers with the lowest costs and acceptable quality. Therefore, it is necessary to determine the cost of banking service and determine the price of banking services accurately Through the adoption of cost systems, including cost-targeted technology. Therefore, the pricing policy of banking services is one of the most important factors affecting the success and progress of banks and increase their organizational capacity, The problem of research in the lack of adoption of some Iraqi banks on the system of the cost of determining the cost of the use of banking services, ie the price that the customer wants to pay after deviating profit margin, especially that the prices of banking services are determined in accordance with the instructions of the Central Bank and thus face the difficulties and challenges in achieving the competitive advantage and the development of services On its profitability and its continuation in the banking sector The objective of the research is to clarify the conceptual framework of the target costing technique and the pricing decisions and to indicate the impact and the relationship of applying the target technology of the banking service to the pricing decisions The study reached a set of conclusions, the most important of which is that the application of cost-targeted technology is a positive and effective factor in Iraqi banks, which does not lead to improving pricing decisions and the development of banking services to achieve the target profits, and recommendations on the management of Iraqi banks to build a detailed database of costs and revenues and customers targeted to develop banking services and achieve excellence.

The aim of the research is to know the relationship between the professional specialization of auditing and increasing confidence in the accounting and financial data disclosed in Iraqi companies by knowing which companies provide all the information related to the auditor's report to external parties in line with their decision-making needs. The research was used to achieve the objectives in analytical and inductive way through the analysis of accounting information in a sample of Iraqi companies in the sector (banking and investment), in addition to designing a questionnaire distributed to the employees of the research sample from those companies. The most important finding of the research is that there is a strong relationship between increased reliance on professionals and specialists in the field of auditing and increasing the reliability of accounting information that is disclosed by Iraqi companies. The study recommended that companies should rely on professional external parties specialized in the field of auditing in order to provide confidence in the data and accounting information provided to external parties used in addition to the use of external offices and certificate holders for the purpose of strengthening internal control systems in Iraqi companies.

The current research aims to study the role of the Tacit knowledge of auditor in their dimensions (thinking, experience, skill), In improving the quality of the audit in its dimensions (guidance and supervision, distribution of tasks, skill and efficiency, professional requirements, In the departments of auditing and internal control of the faculties of Qadissiyah University, The research included two hypotheses, the first for correlation and the second for the relationship of influence, A sample of 54 employees was selected, By adopting the questionnaire which included (29) paragraphs, and the results were extracted using the statistical program SPSS, A number of results were reached, the most important of which was a statistically significant correlation between the implicit knowledge dimensions of the auditor and the quality of the audit, And formulated a set of recommendations, most important of which is the need for the organization's interest in the research sample to meet the requirements of the professional by establishing policies and procedures that confirm and oblige the auditor to abide by the principles of independence, objectivity and integrity.

The world has become dependent on various information systems, whether at the beginning of its inception or the stages of very advanced in its field and various stages, especially if we addressed the developed countries and in particular our understanding of the reason for the development of their economies and financial systems, we find that one of the reasons is the use of technology for information systems and computer where The use of tax information systems to document and collect all information and editorials about the activities of the taxpayers will lead to the provision of financial resources to the state's special interest in Iraq, where the research aims to identify the tax information systems of the General Authority for Taxes and their efficiency and its effectiveness in achieving the goals of the state in terms of increasing the revenues of the state and prevent any loss occur in these revenues because of concealment or reduction of the taxpayers and was reached in the search to a set of conclusions, the most important of which is the study of any tax system no matter how perfect and paper cannot achieve The results and objectives required by the financial authority without the existence of efficient and effective tax information systems to limit the entry of taxpayers accurately, and reviewed a set of recommendations, but the most important is to work on the development of a tax reform program through which to focus on the development of tax information systems Which contribute to the development of all aspects of the tax system and thus increase the efficiency of the entry process of taxpayers.