Muthanna Journal of Administrative and Economic Sciences

Quality control is an effective statistical tool in the field of controlling the productivity to monitor and conform the manufactured products to the standard qualities and the certified criteria for some products and services . Its main purpose is to cope with the production and industrial development in the business and competition market. Quality control charts are used to monitor the qualitative properties of the production procedures in addition to detect the abnormal deviations in the production procedure. The parametric Hotelling–T2 control charts and the nonparametric multivariate Bootstrap control charts methods are used. The latter one is one of the nonparametric methods that doesn’t require any assumptions regarding the distribution of the data or determine the control limits in monitoring the production procedure when the data does not follow the normal distribution or has an unknown distribution. The aim of this paper is to monitor the production procedure throughout a number of variables simultaneously to reflect the quality of the produced material. Simulation experiments were used with deferent significance levels to illustrate the way in which the multivariate Hotelling–T2 and Bootstrap charts methods work while adopting the average range length criterion to demonstrate the performance and efficiency of the used methods. The results show that the method of nonparametric Bootstrap charts had a good performance especially at significance levels with long range.

The main aim of this study is to know the relationship and impact of internal entrepreneur and organizational silence. In order to achieve the aims of the study, A hypothetical diagram has been built. The diagram states the relationship between independent variable (internal entrepreneur) including : structural flexibility, entrepreneurial culture, top management support, motivations and rewards, and the communication among employees, with the dependent variable (organizational silence) including : loneliness, Managers fear of feedback, employees fear of negative reactions, lack of experience, weakness of communication. Several hypotheses have been formulated. 40 questionnaire copies have been distributed on a sample of leaders at the University of Al-Hamdaniya in different levels. 50 leaders represent the research community . Some statistical tool used for the Description purpose. The main result is that the internal entrepreneur environment could decrease the organizational silence, beside high relation between the two variables especially the top management support with organizational silence.

This study aims to explore the impact of the psychological contract bonds (contract transactions, contract relationships) on the brand equity based on the internal perspective, it was determined measure of the employees based on employees with its dimensions (brand knowledge, clarity of role, employee commitment). A sample of employees of the Southern Cement state selected from (185) employees, and adopted the questionnaire as a tool for the study has been formulated based on previous studies. It had verified hypotheses using some statistical tools (such as mean, standard deviation, reliability coefficient, confirmatory factor analysis) according to the structural equation modeling. The study came to a set of conclusions have been relied upon to propose a set of recommendations that will enhance the relationship between the company and employees.

The research aims to know the impact of the smart organization as an independent variable by its dimensions (adaptation, sustainability, formation and understanding of the environment, and Ambidexterity) in the outstanding strategic performance as a variable that is dependent on its dimensions (operational performance, competitive performance, and financial performance). In addition, we consider the importance of the telecommunications sector and its impact on the economy of the country. The study is conducted on three mobile companies in Iraq (Zain Iraq, Korek, and Asiacell). The opinions of a sample of (242) individuals from the employees of the researched companies are surveyed (board members, delegated director, assistant director, department managers and divisions , and branch managers and centers) through a questionnaire as a major tool in collecting data, as well as some personal interviews. The research reached a set of conclusions, the most important of which is that the companies rely heavily on their capabilities in designing, modifying, and changing to face environmental changes, and therefore adopting a defensive situation towards the threats of competitors, knowing that adopting this situation comes through careful monitoring and follow-up of competitive developments in the market, and follow-up the needs and desires of customers . The research also sets some recommendations, the most prominent of which is the need to confront the movements of competitors. Through the ability to innovate and lead among competitors and increase the awareness of society with its concepts, as well as creativity in the use of methods for analyzing and evaluating the surrounding environment. This is in addition to imposing its control on large fields in target markets, developing their products, and the need to make fundamental adjustments in the technology used, organizational structure, and working methods.

The research examines the effect of soft skills as an independent variable and psychological capital as a dependent variable. The current research variables are relatively new in the administrative conception. The research has a set of objectives including the identification of hypotheses. To achieve these hypotheses, a questionnaire has been applied on a sample of eighty-seven assistants and heads of department at the Iraqi Ministry of Oil. Some statistical procedures have been used including: Arithmetic mean, percentage, standard deviation, Pearson correlation coefficient, and t, f tests using (spss). The most significant conclusions are: the soft skills effect on psychological capital. The most important recommendation is that the communication processes between employees in the ministry should be reinforced.

The research aims at revealing the role of the quality assurance system in improving the performance of the university human resources, as well as identifying the major obstacles to the implementation of the quality assurance system in the Iraqi higher education environment. The research has used descriptive analytical statistical method, in addition to the deductive approach theoretically, and the quantitative approach is adopted for the statistical analysis. The study has selected a sample of university professors in Basra . The research has adopted some statistical methods that fit the nature of the analysis. The study has reached a set of conclusions and recommendations : there is a gap between the theoretical possibilities of the system of quality assurance and the possibilities of practical application, noting that there is a clear discrepancy between the study sample in this subject.

The current study tried to discover the extent of application of servant leadership in the researched company, with determining the level of interest in job satisfaction, and identifying the correlation and impact relationships between the main variables and their dimensions, in the Southern Refineries Company, by relying on a questionnaire form consisting of 42 paragraphs to measure the study variables distributed to a sample formed Of (134) individuals, the most prominent conclusions of the study are that servant leadership is not used as a basic pattern in managing company affairs In addition to the presence of high levels of job satisfaction among employees, as well as the relationships and impact between the study variables and their dimensions were all moral, which led to the rejection of all null hypotheses, and the study recommended that the leaders of the researched company apply the servant leadership style in an integrated manner as it works to develop employees With activating the altruistic side and placing the group's interest before the individual, raising morale and adopting the method of persuasion and encouragement with employees

In this research, the changes in oil price and its influence on the world's economy, generally, and particularly on Iraq's economy from 2008 to 2018 is reviewed. Full information about the general incomes and oil specific incomes and domestic gross production in relation to that period are compiled. Further, the statistical data in relation to review of influence of the fluctuations in oil price on Iraq's economy are analyzed to prevent such future influences . On the other hand, the influence of fluctuations in the oil price on the Iraq's economy are review from a number of aspects, the most important of which is the financial incomes in the general budget, financial inflation rate and unemployment rate. In the present study, the most important factors that affect the global oil price ,its global saving and alternate energy resources are reviewed. Such that the extent of contribution of the petroleum sector is compared and contrasted with the domestic gross production. The results indicate that Iraq's economy is an interest-oriented, mono-product economy based on oil incomes, such that the contribution of the petroleum sector in national gross production in the abovementioned period ranges from 98 to 99 percent. In addition, according to the results, upon oil price decline, Iraq will encounter sever economic recession. It also became clear in this research that as long as the agriculture and industry sectors are not developed for the purpose of foreign currency resources diversity and oil production increase, and the central funds are not constituted in order to save the assets upon promotion of crude oil price and to use it by sudden decline of oil price, Iraq's economy will remain interest-oriented one.

Industrial clusters represent one of the most important strategies put forward to achieve sustainable economic development In the countries of the world in general and in the Arab countries in particular.To follow the strategy of industrial clusters in Iraq It is one of the main factors in achieving sustainable economic development in Iraq Because of the competitive advantages that can be achieved from following this strategyIn addition to its ability to generate revenues from various industrial sources Which means reducing the excessive dependence on oil revenues. As well as its contribution to getting rid of a number of economic, social, political and environmental problems That threatens the security and stability of Iraq.This is in addition to its contribution to diversifying the structure of the Iraqi economy and solving the growing unemployment problem in Iraq.

The major transformations has occurred in the economic system in general due to the rapid and integrated growth in the information and communications technology sector. This sector has reached the peak in merge the integration of computer and communications technology, which is one of the results of this merge and the scientific and technological transformation. The emergence of the digital economy society or the new economy (so-called Internet economy). One of the most prominent forms of this economy is electronic commerce, electronic banking and electronic management. Unlike other economic sectors that depend on natural resources, it became obligatory for all countries to keep pace with the developed countries that have made great strides in the digital world by increasing spending on research , development and , human resource projects. This is in addition to the increase of their knowledge capabilities and infrastructure. As the digital economy has become one of the factors involved in the equation of economic growth , the strength of nations is not only seen in terms of its possession of economic wealth, but also in the amount of its possession of information and its ability to use this information in its real economic activities.

As a result of the recent developments in the business environment and the expansion of the size of companies, the internal audit function became important. Aiming at achieving the goals that are consistent with those developments, which prompted the competent bodies in support of that function to legislate rules and ethical standards are governed. The research aims at testing the impact of the internal auditor's commitment in Iraqi banks by the rules of professional conduct in improving the quality of accounting information. The research community consists of a group of Iraqi banks listed on the Iraq Stock Exchange, while the research sample is represented by a sample of internal auditors and accountants working in those banks. The researchers relied on a questionnaire as procedure of collecting data. Fifty-five questionnaires have been distributed on the research sample , and only forty-eight forms have been retrieved, of which forty-six have been valid for the analysis. The data has been analyzed using the statistical program (SPSS). The research set some conclusions : there is a stronger correlation and impact between the variables of the research in general when compared with each variable of professional conduct rules. In addition, the researchers have set some recommendations: pay an attention to these rules more due to their importance that leads to enhance the trust of the authorities in devoting them , which in turn contributes in enhancing the wheel of economic development in the country in general.

The research aims to know the role that Financial Reporting Standard No. 16 plays in making the appropriate change in accounting practices in a manner that reflects the economic essence of it through the application of a proposed framework represented in capitalizing lease contracts in the financial statements of a sample of Iraqi companies for the fiscal period from (2010-2015). Through that application, the research objectives are reached and the hypothesis are tested.The most important finding of the research is that Financial Reporting Standard No. 16 came to describe the project of convergence between FASB and IASB in standardizing accounting practices with regard to accounting for lease. The efforts of the two councils to set standards for accounting for lease contracts as well as the strict conditions for capitalization of lease contracts, which covered the great flexibility that existed under previous standards such as Standard 13 and Standard 17 issued by IASB, which led to the variation in the accounting treatment of these contracts under the same facts.The research recommended obliging the economic units to prepare early for the application of Financial Reporting Standard No. 16 related to leases (IFRS 16) through the re-classification and arrangement of their assets and liabilities according to the requirements of the new standard as well as working to reflect practices. Accounting is the economic essence of the economic phenomenon, not its legal form, which helps to show the true picture of the lists of economic units.

Many financial institutions invest their surplus funds in investment property, either to obtain investment income represented by rents or wait until the capital value - the property - increases, and then sell it and obtain profits from the difference between the value recorded in its records and the selling price, and investment property (lands and buildings) is an important part of the financial position of financial institutions applying to the unified accounting system for banks and insurance companies, in addition to its apparent impact on the outcome of the activity of those institutions.The aim of the research is to define what are the investment properties in financial institutions, and to indicate the accounting treatments necessary to move towards the process of adopting International Accounting Standard No. (40) investment property and its reflection on its financial statements, and the researchers concluded that the adoption of the international standard contributes to a large extent in changing the financial position of institutions The financial, in addition to the result of its activity, the researchers recommended that the international standard for accounting for property investments should be adopted, especially that their book values - for buildings - are close to zero, and that the value of their book lands does not reflect market indicators at the present time, in most of the institutions that adopt the cost model.

Total productive maintenance is of great importance in industrial establishments as one of the most important ways to preserve material and human resources in a productive and continuous manner. The electric energy is the basis of modern industries as it represents one of the most important forms of energy that are used in various fields and cannot be dispensed with in our daily life. The research problem focuses on a weakness in the production of electrical energy due to increased malfunctions, as well as the lack of efficiency and operational performance of the station, which leads to a lack of processing of the production units of the electrical energy of the station tts dependence on traditional systems as well as the depletion of the plant's economic resources and the failure to upgrade the level of performance of the required operations.Thus, the research aims to apply total production maintenance indicators for the first southern Baghdad station in order to provide appropriate information to measure the effectiveness of the station's performance. This is done by using total production maintenance indicators for heavy fuel and natural gas, through the use of availability factor, performance efficiency of fuel quality, and reliability factor.The application of total productive maintenance has a major impact on raising the electrical energy productivity of the plant as well as rationalizing cost and time and preserving the initial resources from loss and waste. The study has concluded that total production maintenance is an important and vital system that has a prominent role in improving the performance of production operations.

The research aims to shed light on what is the internal audit and external control reports . The role of the internal auditor in filtering the observations of external oversight reports is achieved by reviewing the reports of the Federal Financial Supervision Bureau and identifying the common phenomena in most government institutions and the public sector. Among the most important recommendations reached by the research is to activate the role of the internal auditor in government institutions in assessing all the issues contained in the report of the Federal Financial Supervision Bureau.