Muthanna Journal of Administrative and Economic Sciences

This study aimed to reveal the role of leadership qualities represented in (inspiring others, strategic view, time management, research and development ability, social intelligence) on strategic marketing planning in terms of (competition, customer, and company). The study used the descriptive analytical approach, and the study population consisted of upper and middle management in commercial banks in Jordan. The study used the appropriate sample, where (390) questionnaires were distributed to employees of commercial banks in Jordan from the level of upper and middle management, and they are represented in the following categories: heads and members of banks' boards of directors, general managers and their deputies and assistants, heads of departments, and branch managers. All questionnaires (390 questionnaires), were retrieved, and after their verification it is found that (6) questionnaires were not valid for statistical analysis, while the 384 questionnaires were analyzed, at a rate of (98%) of the total questionnaires distributed to the study items.

The research aimed to identify the role that organizational agility can play in enhancing strategic supremacy of organizations. It highlighted the need for organizations to adopt a new business model based on the fact that agile organizations can achieve strategic supremacy in a dynamic environment, and tested the impact relationships between organizational agility and strategic supremacy. It also tested the interactive role of environmental dynamism. The targeted organizations were private universities and colleges in the Middle Euphrates region, which consist of (11) private universities and colleges. The research adopted the descriptive and analytical approach to the opinions of ( 114 ) department heads in those colleges. The questionnaire was used as a tool to collect data on its variables.
The research conveyed an encouraging message to the targeted colleges , in particular and organizations in general, that the desired supremacy can be achieved when those colleges are able to guarantee required level of organizational agility . The research came out with a number of recommendations, the most important of which is the need to give greater agility in educational institutions more attention from those concerned with their affairs, and to establish behaviors leading to them, as well as developing strategies that work to enhance the motives of strategic excellence in order to gain prestigious positions in global rankings.

The study aimed at measuring the impact of risk management efficiency in providing the banking credit in Sudanese Banks, and explaining the impact of each of both the determination of risk management tasks and the availability of mechanisms that reduce the banking risk, on the decision of providing the banking credit. A questionnaire was adopted as the tool of the study, where a number of 180 questionnaires were distributed and 174 of which were retrieved and statistically analyzed. The study concluded that there is a significant impact of the determination of the banking risk management tasks on the decision of providing the banking credit at the Sudanese banks. There is also a significant impact of the availability of mechanisms that reduce the banking risk on the decision of providing the banking credit at the Sudanese banks. The study recommended that attention should be paid to banking risk analysis before making a bank credit decision, and to developing indicators that contribute effectively to measuring banking risks.

The research aims to explain the role of the Performance Focused Activity Based Costing (PFABC) system in measuring and evaluating the performance of economic entity activities in a clear and comprehensive manner, and thus improving the efficiency and effectiveness of the performance of the economic unit as a whole. The system was implemented with its nine steps according to the model (Namazi) to demonstrate this role in one of the Iraqi public sector companies, Leather Factory / Advanced Civil Shoe Factory No. 7, which is one of the factories of the General Company for Textile and Leather Industries. The researchers are used the data of Leather Factory/Advanced Civil Shoe Factory No.7 for 2018 obtained by field visits . A set of conclusions are reached, the most important of which is that the PFABC system is an important monitoring tool that contributes greatly to the process of evaluating the performance of economic unit activities by identifying strengths and weaknesses in the performance of each activity and the productivity of each activity. Thus providing necessary information to manage the economic unit to take the necessary decisions to correct the path and follow up the implementation of these decisions to achieve the highest level of efficiency and effectiveness and thus improve competitiveness and stay in the market. A set of recommendations, the most important of which is that the leather factory needs to make the process of evaluating the performance of its activities periodically through relying on modern tools, such as the PFABC system, to evaluate the performance of the activities of economic units in order to identify strengths and work to support them and weaknesses and work to address them.

The need for environmental accounting and environmental disclosure has become a concern for countries and companies who began to pay attention since 1990 and the reasons vary, some due to the inside of the company and others related to the global level. The aim of the research is to highlight the types of environmental and mechanical costs that are used to adapt the unified accounting system applied in municipalities to the disclosure of environmental information in the financial statements. The research was applied by conducting an analytical study of the financial reports in Diwaniyah Municipality Directorate for the years 2015-2014. The research concluded with a set of conclusions, the most important of which was that the financial reports did not disclose any quantitative, qualitative or financial information about the costs and environmental revenues of Diwaniyah Municipality and its application of the principle of recognition, measurement and accounting disclosure of environmental costs and revenues issued by the Intergovernmental Working Group of Experts on International Accounting Standards. The researched recommended some proposals, the most important of which is the need for the competent authorities to contribute to the deepening of the concept of environmental accounting and the importance of creating an accounting system with an emphasis on the need to disclose financial reports adequately on environmental accounting information.

The current study aims to investigate the relevance of cost information with modern requirements for industrialization and its reflection on the effectiveness of lean manufacturing. In addition to identifying the most important criticisms directed to the traditional accounting system and thus the development and improvement of cost information and its relevance for the modern business environment. The research is based on a major hypothesis that the use of lean accounting approach can lead to an improvement of cost information through the availability of important information for management to keep pace with the modern manufacturing environment. A questionnaire consisting of 14 questions has been designed and directed to the study community consisting of academic specialists and workers in the field of accounting and management in the Iraqi economic entities to clarify the application side of the research. The research has reached a set of conclusions, perhaps the most prominent of which is that the application of lean accounting approach contributes to calculating the costs of products from the perspective of flow or value path for each product. The research recommended that the economic units should work to reduce waste and losing, and study and analyze its causes and provide solutions and remedies that avoid the economic unit the occurring of extravagance and waste.

This paper aims to show that the use of activity based costing as a system to allocate joint costs will provide more accurate information and helps management in decision making process .The research is taking place in the south refinery for the year 2012 as a case study. The research concludes that the use of a single rate will lead to cost inaccuracy and recommended the use of more than one overhead rate to drive cost in the first and second units as well as other cost drives for sub costs for some activities.

This study aims to present a proposed framework on the application of a comprehensive production maintenance technique in the south of Baghdad station / the first to improve the operational performance of the station and reduce downtime times, whether it is programmed or forced, and reduce the maintenance required for the station. One of the most important conclusions reached by the research is that replacing heavy fuel with natural gas by adopting the techniques of comprehensive production maintenance and continuous improvement leads to an increase in the production capacity generated in the mentioned station, and the lack of programmed and emergency stops and access to electrical energy issued sufficient to the need of the national grid, with all specialties (industrial, agricultural, consumers).

Recently, a paper published by Celeux et al. (2006) presented several forms for the deviation information criterion (DIC) for mixture models, each version is depended on the kind of probability function. However, no reliable version was adopted for those models. As an idea inspired by Brooks (2002, p. 617), we develop, in this paper, Bayesian deviations plugging into two known criteria: the Akaike information criterion (AIC) and Bayesian information criterion (BIC) for choosing best mix model. Due to unavailability the closed-form of the perceived likelihood of those models, we propose an algorithm for estimating the observed likelihood for mixture models via an Markov chain Monte Carlo (MCMC) approach. It is shown via recreation researches and examples include actual information applications that proposed AIC and BIC perform well

This study aims to analyze the foreign exchange policies and their role in the foreign trade of Sudan during the period 2005 – 2018. Therefore, the foreign exchange policies are necessary tools of monetary policy issued by the Central Bank of Sudan because of its impact on the financing of exports and imports, which in turn affect the foreign trade. To answer the study questions, the researcher has developed a theoretical framework through an in-depth literature review. Establishing a number of assumptions represented in the presence of a statistically significant relationship between the exchange rate and both agricultural and industrial financing and foreign trade sector financing, and the total granted bank financing and the volume of imports and exports The study reached several results, the most important of which is that there is an inverse relationship between the exchange rate and both agricultural and industrial financing and foreign trade sector financing, and the total bank financing granted, imports and exports, the higher the exchange rate, the less the amount of bank financing granted to the sectors above The study recommended several recommendations, including working to finance the industrial sector in the required manner in order to play its primary role in financing Sudan's foreign trade, as well as working to increase bank financing for both the agricultural sector and the foreign trade sector. Finally, this study can help the policy makers in designing accurate plan which help in increasing the national income the development of Sudan, beside enhancing the Sudan library by precise information about foreign trade.