Muthanna Journal of Administrative and Economic Sciences

This study aimed to Performance Comparison of Neural Networks (MLP, RBFNN, ERNN, JRNN) Models for the time series data of a monthly Stock Prices to Bank of Palestine from Nov. 2005 to Oct. 2020, and comparing between models to see which one is better in forecasting. The results of applying the methods were compared through the (MAPE, MAE, RMSE), the most accurate model is ERNN 14-25-1 with minimum forecast measure error.

This research seeks to identify the spiritual well-being and its impact on the performance of individual work in the College of Business and Economics / Tikrit University, and to present a number of findings and recommendations that contribute to providing spiritual well-being in the College of Business and Economics and to stand on the level of individual work performance among its employees, and the researcher adopted the approach Analytical descriptive as well as the use of the statistical program (SPSS), where this research was applied to a random sample of (250) employees, and to achieve the objectives of the research, a questionnaire was developed using previous studies in order to measure the study variables, and the research reached a set of results, the most important of which are: Spiritual well-being plays a role Important in the success of the individual work performance of the employees working in the college in addition to the availability of spiritual well-being in an average manner in the intended research sample, as well as the need to adopt some spiritual welfare factors to raise the individual work performance of the employees in the study sample, and the research recommended a set of recommendations, the most important of which is the necessity of involving workers to raise spiritual well-being By promoting the principle of sharing goals for the benefit of the year, and the need for the overall higher management to commit to change, concern for the human resource The person with high spirits in order to educate the staff and the rest of the administrative levels of the faculty researched for this task.

The present study is concerned with determining the effect of organizational reputation on employee engagement in the University of Warth Al-Anbiya. The study is conducted on (50) teaching staff at University of Warith Al-Anbiya. A questionnaire has been designed to collect the required data to measure the sub-dimensions of organizational reputation with the sub-dimensions of organizational immersion and to determine the level of impact between the variables. A set of statistical methods has been used to measure the relevant variables (mean, standard deviation, correlation coefficient "Pearson"). The study indicates a strong direct correlation between the components of organizational reputation with its dimensions (social responsibility, organization image, creativity, quality of service, Attracting the talented) and between employee engagement with its dimensions (enthusiasm, dedication, assimilation). The study has reached a set of conclusions. A set of proposals and recommendations was put forward, the most important of which is the assess of the capabilities of workers and working to identify their needs for continuous training and qualification to enable them to meet new work requirements as well as attract talents and improve the reputation of an organization.

The strategic passion has recently attracted an increasing number of researchers despite the presence of few systematic studies, but the phenomenon of passion is prevalent among entrepreneurs and this is a call for experimental and systematic studies of strategic passion in entrepreneurship to provide insights for the practice where the research aims to apply strategic passion to build entrepreneurial organizations. Using a qualitative approach in an in-depth applied study, private hospitals that are among the most advanced projects in the health sector in Najaf Governorate have been studied. The results strongly indicate that foundations for building entrepreneurial organizations at the level of health institutions require at least one passion from entrepreneurs as businesses are formalized in order to increase health services.

The study deals with the reality of the organizational factors of financial management in government institutions, which is an important requirement for the success of the government institution by providing a practical framework for linking the factors regulating the structure of financial management within the government institution. This is in order to determine the reality of financial management in government institutions. It is unique to the study in order to indicate the number of indicators that could be a breakthrough for development.The continuous movement of the financial environment variables and their effects on the activities of government institutions in the study community. it shows the importance of the relationship between the financial variables and the organizational factors represented by the variables (internal and external) and the impact of the implications of that relationship will lead to strengthening the position of the organization in financial terms. There is limited number of studies that dealt with the relationships between these variables, especially in the Iraqi environment. The researcher sought to include in her current study these dimensions with its variables, in order to reach a study of the relationship and the effect between them to answer the following questions :
- What is the role of the organizational factors of the financial management structure in correctly computing the statement of cash flows?
- What is the effect of organizational factors of the financial management structure on the statement of cash flows in the accounting statements?
- What is the role of the organizational factors of the financial management structure in organizing the accounting statement?
The study model and its hypotheses are tested using a set of statistical methods, and a set of conclusions have been reached, the most important of which are:
- Organizational factors play an effective role in building a solid base for the financial management structure in government institutions.
- The existence of a correlation relationship between the organizational factors of the financial management structure and the cash flows in the accounting statement.
- The existence of an impact relationship for the organizational factors of the financial management structure on the cash flows in the accounting statement.
The study has reached a set of recommendations that are necessary for the institutions of the study community, as well as future researchers :
- The necessity to work on modernizing regulations and laws that are in harmony with developments at the global and local financial environment level.
- Work to develop the capabilities and capabilities of workers in government institutions, to be able to build financial structures in a manner that achieves the goals of the government institution.
- The necessity to keep abreast of developments occurring at the level of developed countries in the financial aspect, to benefit from their experiences at the local level.

The study aims to determine the impact of adopting the Blue Ocean strategy in supporting the provision of revolutionary products in Apple. The problem of the study is that revolutionary products as a practical alternative to eliminate the intense competition between organizations (even if it is in the short term) can only be achieved through the formulation and adoption of a comprehensive and integrated strategy by senior management, such as the Blue Ocean Strategy,The study adopted a default scheme in which it defined its hypotheses to achieve its objectives and used the descriptive and analytical approach to achieve the results, The questionnaire was key tool in collecting data and information on the field side of the study, Apple has been selected to study and test its hypotheses, and the opinions of 24 employees in the company who work in Iraq as Distributors, The study concluded with a number of conclusions, the most important of which is the existence of a significant correlation and influence relationship to the adoption of the Blue Ocean strategy in support of the provision of revolutionary products. The adoption of the Blue Ocean strategy contributes to supporting the provision of revolutionary products, But this contribution is not the only one, as shown by the coefficient of selection that appeared low in statistical analysis, and this reflects the nature of those products that are unpredictable or at least difficult to predict, and the study presented a set of proposals under these conclusions

The strategic orientation is a necessary need for the success, continuity and survival of organizations in general, which has imposed on us the re-engineering of human resources, which is one of the most important resources of the organization, which is compulsory and not optional re-engineering in order to face the challenges and stormy conditions and fluctuate between collapse and destruction on the one hand and reconstruction on the other hand The two are under the current and future circumstance, and the current research came to test the relationship and impact between the strategic direction represented by its dimensions (vision, mission, strategic goals, values) and the re-engineering of human resources represented by its dimensions (the human dimension, the technological dimension, the organizational dimension), and in light of data analysis Compiled by means of a questionnaire distributed on a sample consisting of (administrative leaderships at the University of Mosul), and the research reached some conclusions that confirmed the existence of a correlation and effect between the two research variables as well as the existence of a variation in the impact of the component dimensions of the strategic direction in re-engineering human resources, which led To present some proposals that emphasized the need for the leaders of the researched organization to pay attention to the research variables, as well as other proposals necessary for the organizer. General and the researched especially with regard to the research variables

The purpose of the current research is to know the relationship of strategic clarity represented in (clarity of activities and procedures, clarity of goals, clarity of resource use, clarity role of employees, clarity of the organizational structure, clarity of leadership roles) that the studied sample possesses in the pilot organizations represented in (independence) , inventive, proactive, and risk-taking), The research relied on the questionnaire as a main tool to collect the necessary and necessary data to achieve its goal. As (67) forms were distributed to determine the level of availability of strategic clarity and leadership organizations, and accordingly (55) forms were used, which are valid for analysis. In addition, a set of statistical methods was used, represented by weighted mean, standard deviation, simple correlation coefficient Pearson, and simple regression coefficient. The results of the research showed a positive correlation and impact between strategic clarity and the pilot organizations of the studied sample. Which motivated the study to come up with a set of important results, perhaps the most prominent of which is the interest of the studied sample in encouraging its employees to develop their capabilities and enhance them in order to create good results that return to the studied study in a positive way reflected in achieving high-level profits

The research aims to identify and apply computer-aided design and Manufacturing technology and its impact on improving product quality and rationalizing costs. The research also aims to spread awareness among departments and workers of the company in question about the importance of computer-aided design and Manufacturing technology and urging them to shift design from manual to computer-aided design. Here, the importance of research emerged because of the flexibility that computer-aided design and Manufacturing technology provideded in formulating, designing and producing the product, and here a problem arose. Researching the necessity of shifting design and production to automated technologies to improve product quality and rationalize cost and time by reducing the number of workers, increasing their efficiency and effectively utilizing information

Economic development is a major means of promoting economic reality, activating economic movement in Muthanna governorate, changing the living reality of the population and creating necessary development in various fields through the effective role of the private sector in this regard. The research aims to demonstrate the reality of economic development in Al-Muthanna governorate, its importance, the extent of the private sector’s contribution to it, identifying the most important challenges and obstacles to promote economic development, and attempting to find solutions to support the private sector and achieve economic development through analyzing data for some economic indicators. The research has reached a set of conclusions that confirm that the governorate contains great and varied potentials, and the private sector in recent years has contributed to promoting economic development in Al-Muthanna Governorate, even if by a small percentage, by contributing to GDP, providing employment opportunities for the unemployed and establishing the necessary industries needed by the governorate. Further support for the private sector should be done, and the task of investors should be facilitated in legal, administrative and environmental terms, and the existing potential and investment opportunities should be used to advance the economic reality of conservation and to bring a positive change

Foreign direct investment is of paramount importance at the international level, especially in developing countries, as many studies have shown its effective impact and its essential role in the medium and long term in advancing economic growth by stimulating GDP rates, providing employment opportunities, providing expertise and advanced technology. What prompted most Arab countries, including Algeria, to exert efforts in order to provide an appropriate investment environment to attract direct investment through a set of economic reforms, guarantees and facilities, and their conclusion of multiple bilateral agreements to encourage and protect the foreign investor.The research aims to know the extent of the impact of foreign direct investment on economic growth in Algeria for the period (2000-2017) by using standard analysis tools to identify the nature of the relationship between foreign direct investment and economic growth.The research also found that the gross domestic product has a positive relationship with foreign direct investment, that is, when foreign direct investment increases by one unit, this will inevitably lead to an increase in economic growth by (6.43). The research also recommends the necessity of adopting economic structural reform policies in line with the reality The Algerian economy, and working to develop and develop the financial markets through their size and tools, with an emphasis on the issue of legislation and laws that guarantee the regulation of capital investment flows

The subject of economic growth and development has taken a great space of importance in recent decades, level in terms of economic theory, scientific and academic research or the level of international institutions, and the level of countries and their economic orientations. Economic growth as a general phenomenon is a means of achieving various purposes. Growth rate or at least improve it by introducing all the conditions imposed by economic development. Economic growth remains the main concern of the various systems on the one hand and individuals on the other. It is at the top of the objectives of economic policies as it represents the material conclusion of economic and non-economic efforts in society.

This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services. Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, and the dependent variable in improving banking performance and to identify the extent of awareness of workers in commercial banks (in question) of the concept of electronic auditing risks. The deductive method based on statistical measurement tools has been used in scientific research by using a questionnaire to find out the opinions of a sample of workers in commercial banks, which are (5) banks, (110) questionnaire forms have been distributed on the aforementioned sample, (100) questionnaires have been retrieved from them for statistical analysis and identification of the results. The research has reached some important conclusions: there is a tangible weakness in the use of electronic auditing programs by auditors, and this contributes to the poor performance of banks ’work. The most important research recommendations is the need for commercial banks to choose competent auditors in developing and managing electronic audit programs to prevent errors and Travesties.

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development. For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period. Through that, the research objectives have been achieved and the hypothesis tested. The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks. In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders. The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment. This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.

The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS - 9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies ’financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates - the National Company for Tourism Investments and Real Estate Projects) are adopted as a field of application by analysing their financial data for the year / 2018 and conducting a simulation of the outcome of the activity and the financial position of the company using an electronic audit program. This is to show the difference between the actual results and the results expected to be shown in light of the measurement principles adopted under international financial reporting standards. The researchers have concluded that the use of electronic means helps the auditor to conduct the audit process for the various financial assets due to their multiplicity and diversity in addition to the diversity of their market values. In addition, this enables the auditor to identify errors and indicate their impact on the income statement and budget and thus reach a final opinion on the financial statements towards the use of electronic means in auditing operations by professional organizations and relevant authorities for the purpose of speed and accuracy in completing auditing operations. Moreover, the necessity to prepare electronic programs for various auditing purposes in line with the activity of the bodies subject for auditing and training auditors in the use of such programs.

The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit seeking to compete in the local and global markets must achieve better product specifications, i.e. higher quality. This cannot be done, but through the use of many techniques, methods and special skills. Quality costs act as a measure or indicator of the performance of the economic unit and the extent of improvement in it. This also contributes to the process of evaluating its strategic performance, for example, to what extent does the increase in spending on research and development costs contribute to reducing other costs? Thus, the economic unit should direct its attention towards the costs of preventing the activities that host value in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce high-quality products, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage , The most prominent results of the research are that the classification of quality costs is one of the main tasks for determining, calculating and analyzing quality costs. The economic unit that has decided to manage quality costs should select the appropriate quality cost model that includes the categories and elements of quality costs. The most important recommendations are to increase spending on activities, prevention (value-adding activities) in order to reduce evaluation costs and failure in quality and focus on the reduction in evaluation costs and failure of both types should be greater than the increase in the costs of the assessment.

The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.