Muthanna Journal of Administrative and Economic Sciences

The research aims to identify the relationship between marketing knowledge and technological information systems and their impact on the development of the administrative structure of the company using modern information, to provide the company administrative with marketing decisions related to the products. To achieve this goal the study has been applied to a sample of workers in Iraqi industrial companies listed in the Iraqi market for stocks exchange. A questionnaire which consists of three axes is analyzed using statistical means according to the (Spss) program to reach the goal of research and test. The most important findings of the research are that marketing knowledge and information technology are currently considered as important elements for the success of companies in achieving their strategic goals, by providing the information needed to take decisions in a timely manner and at the appropriate speed. It is also found that most Iraqi industrial companies suffer from not continuing with recent developments in the outside world regarding the use of modern marketing systems in the promotion of products. The most important recommendation of the research is the need for the Iraqi industrial companies to activate the information technology marketing to keep up with the rapid administrative developments and achieve its strategic objectives as well as the use of modern information systems in the management of current and future plans for the development of industrial in a way that achieves future profits.

The research attempts to assess the quality of the educational services infrastructure in the privet schools (primary and secondary), the quality of educational service related to the teaching methods and education, the reliability in the field of civic education, the speed of responding to the needs and empathy with them, SERVQUAL Model to achieve quality in schools. The study is based on a sample of privet schools in the city of Mosul in Iraq. The method of factor analysis is applied to identify the priorities and importance of the infrastructure of the quality variables of the educational services, to determine the first and most important variable that achieving the quality of education in the privet schools. To start as a focus and basis for quality building in the first education in the privet schools in Mosul, (36) elementary and (18) secondary and secondary schools are considered. The research community consisted of (322) individuals, and 281 valid questionnaires distributed to the administrative and teaching staff in these schools (school principals, assistants, teachers, teachers and administrators). The questionnaire is distributed to analyze the attitudes of respondents in the schools at the city of Mosul and related to the variables of the quality of educational services and knowledge of their priorities and availability in schools in question.

The study dealt with the role of strategic flexibility in enhancing innovation performance of organizations. It attempted to provide a comprehensive theoretical framework for the most important of what the writers and researchers presented about the study variables. An analytical framework for the opinions of a sample of heads and members of the councils of (38) private colleges distributed around the governorates of Baghdad, Najaf, Karbala, Babylon, Muthanna and Diwaniyah. The sample included (269) individuals who hold the post of dean, associate dean, and head of department at those colleges. The study included two variables: strategic flexibility (reactive, proactive flexibility) as an independent variable and innovation performance (exploration innovation, investment innovation) as a dependent variable. The study assumed that there is a positive relationship between strategic flexibility of colleges and their innovative performance. In other words, colleges that have a high level of strategic flexibility will achieve a higher level of innovative performance. The questionnaire used to collect data and adopted a number of statistical methods such as, (Pearson) correlation and simple regression analysis (SRA). The study concluded that the hypothesis of correlation and influence between strategic flexibility and innovation performance is correct. A number of recommendations related to its subject are introduced, of which the importance of working to build advanced systems in the field of information technology and update its database continually to positively reflected on the speed and accuracy of decisions taken by deans of colleges, to ensure effective implementation of their chosen strategic alternatives.

This research aims to determine the effect of earnings management on the market value of stocks for private banks listed in the Iraqi stock exchange using some selected indicators that refer to the earnings management practices. To achieve this objective, the research applied the (Miller, 2009) model to evaluate the measurement of earnings management practices for three banking firms (Credit Bank of Iraq, Babylon Bank and Al-Mansour Bank) for the period between 2008-2011. These firms are listed in the Iraqi stock exchange of banks sector. The research adopted the inductive and deductive methodologies for hypothesis test, relying on a sample of the annual financial reports for banks and Iraqi stock exchange, to find the effect of earnings management on the market value of stocks of the studied banks. The most important conclusions of the research are:
1. Adopting the earnings management policy by the economic unit that have an impact on the prices of traded stocks in the Iraqi stock exchange. This is proved through analysis, which showed the effect of earnings management on the market value of stocks.
2. The earnings management policy applied by the economic units have influenced the investment decisions taken by these units because of the influence of stock prices of the earnings management policy.
The research also produced some recommendations as below:
1. Commitment of all banks by the due time for submitting the annual reports to the Iraqi stock exchange which have an impact on stocks market value and securities which affect the user’s decisions.
2. Adopting the market value as an indicator for the whole unit management considering the external impacts which is the important for the earnings management policy and volume of trading and current political situations.

The study deals with the analysis of the relationship between financial reporting and accounting equity and the impact of that relationship on enhancing the quality of accounting information by applying the research on a sample of Iraqi companies listed in the Iraqi Stock Exchange for the financial years 2016-2017-2018 (1.0) for measuring the level of financial reporting and accounting equity. The ROA model also applied to measure the quality of accounting information and thus achieved the objective of research and hypothesis testing. The main findings of the research are that the financial reporting is one of the most important factors that contribute to maintaining the company's position in the financial markets because it reflects the real property ownership of the company in its financial reports as well as the existence of different levels of financial reporting for the industrial companies. Its full compliance with international reporting standards and its non-compliance with accounting equity. The most important recommendation of the research is the need for Iraqi companies to pay attention to the basic elements that achieve fair financial reporting in a manner that enhances the satisfaction of owners and external users, as well as industrial companies to observe the process of application of international accounting standards in the process of financial reporting and accounting fairness in the preparation of financial reports.

The research aims to study the role of auditing the performance of regulatory agencies in improving services by identifying the activities of a public company to market medicines and medical supplies and the role they play in providing hospitals with medicines. The importance of these control systems in achieving the required level in the accuracy and correctness of financial statements, as the orientation for health services is one of the important sources of state revenues. The problem of the research may lie in the procedures of control systems that are weak in some aspects and negligence in others, therefore, the control systems are a prerequisite for auditing performance and to ensure that the business is taking as planned and to detect deviations and improve these services by identifying problems. The research is based on the premise that regulatory agencies have an important role in auditing performance and improving health services by diagnosing the most important obstacles facing these activities and making recommendations to address them. It does not have the necessary instructions to prepare the plans and follow up their implementation. It was concluded that the store should coordinate with the General Company for the marketing of medicines and medical supplies to prepare the plans. Annual and alternative plans related to its activities and follow-up of their implementation.

The research aims to review aspects of the role of balanced scorecard technology in evaluating the strategic performance considering the modern business environment variables, highlighted by the fierce competition with foreign products in the market. The Diwaniyah Tire Factory data for the period (2016-2017) is used as a sample for analysis using balanced scorecard technology to evaluate the strategic performance. The research reached several conclusions, the most important of which is that the balanced scorecard technology is an important and effective technique for evaluating strategic performance. It is reliance on the financial and non-financial standards within its six counterparts to provide a comprehensive overview covering all aspects of strategic performance, to identify weaknesses and strengths and help the economic units to guide their future performance in a consistent manner. The achievement of its strategic objectives, the most important of which is sales growth, cost reduction, and competitive advantage. According to the conclusions, several recommendations are suggested, the most important of which is the reliance on a set of financial and non-financial standards within the technology of the scorecard in the evaluation of strategic performance without financial standards only. This application contributes to the diagnosis of weak and strong strategic performance areas in a more accurate and comprehensive aspects of the performance of the economic unit. The accuracy of the selection criteria that achieve the goal of the evaluation process and attention to the quality of information required to implement different performance measures.

In the contemporary business environment, both balanced scorecard and benchmarking are modern techniques in management accounting. They have proven successful in measuring evaluation and improving performance against deficiencies resulting from traditional methods that focus only on the financial side and neglect the non-financial side and the real picture of the performance. The research was carried out in Al-Samawah Gas Power Plant and Najaf Gas Power Plant for fiscal year 2016. The research aims to identify modern techniques to determine the level of performance using balanced scorecard technology with its five perspectives (financial, customer, internal processes, learning, growth, environment and society). A subjective and comprehensive performance indicator that are more realistic to express the performance of the unit and identify the defects are developed. These indicators are used as inputs for the application of benchmarking in terms of analysis of information and data resulting from the application of the comparison and work on the implementation of methods and procedures for improvement, by learning from the experiences of others and methods that are used. One of the most important conclusions reached is that the adoption of traditional methods in measuring and determining the level of performance, which gives an unclear picture of the performance of the unit to internal and external beneficiaries, and the absence of a sophisticated information system helps in obtaining accurate integrated information in a timely manner to achieve efficiency and effectiveness in performance. The research recommended the application of modern management accounting techniques, including balanced scorecard and benchmarking to improve and improve performance, develop the qualifications of employees through training and increase the number of external courses, which reflects positively on the general level of performance. In addition, focusing is required on development and research sides to create creativity and new ideas to raise the efficiency of work.

The aim of the research is to establish the concept of fair value and to identify the challenges facing its application, and to identify the IFRS 13 and its role in the application of fair value in the Iraqi environment. The research is based on the application of fair value measurement, and the use of records on proving the process of measuring the suitability of the Iraqi environment. A set of conclusions is reached, which the most important is that possibility of adopting an alternative approach to measuring fixed assets in line with developments in the world because the historical cost approach does not meet the needs of users and does not consider the conditions of inflation. It is also concluded that the use of fair value measurement in the revaluation of fixed assets using the indices helps to know the real value of the assets of the economic unit.

The research aims to measure the level of disclosure at the Iraqi establishments about the outsourcing of information technology, because of its impact on all investment decisions and financial statements in the financial statements. The level of quality in these statements, which is achieved because of disclosures on outsourcing operations or attribution Outer is also considered. The research adopted a content analysis methodology for one of the Iraqi establishments to present an applied study in the commercial establishments of Gulf Bank that adopt IT outsourcing operations, and then disclose them in the financial statements, and indicate the level of disclosure required through a set of aspects required by the outsourcing operations mentioned. The important conclusion is that the effectiveness of IT outsourcing disclosures through the disclosures of the researched financial statements before and after the use of IT outsourcing in meeting the quality of financial reporting.

Awareness is an essential necessity in any issue as an added factor of creativity. Based on this understanding, the issue of the awareness for importance of taxation and its role led to transition from abstraction collection to a new idea that tax liability is a free choice that individuals consciously can practice for different meanings. In the end, taxes will be considered as national duty that benefits everyone in one form or another. This research aims to clarify the important and effective role that institutions can play in all various forms in spreading tax awareness among taxpayers. This role has a clear effect on reducing tax evasion and increasing tax revenues by recognizing the importance of contributing to the general burdens of paying obligations towards the state. The study concluded several conclusions, the most important of which is that tax awareness is one of the main and influential factors in tax returns. The higher tax awareness, the lower chances of tax evasion, which in turn will led to increase tax revenues as the relationship between the level of tax awareness and tax returns is directly proportional. The study has also reached several recommendations, the most important of which is the need for the state to spread the tax culture among the members of the society through its institutions in all forms, especially education by circulating lessons to show the importance of tax in schools, institutions and colleges.