Muthanna Journal of Administrative and Economic Sciences

The current research aims to identify the effect of the marketing intelligence system as an independent dimension, which provides decision-makers with the necessary information that helps the bank to adopt new financial services as an approved dimension. In order to achieve the objectives of the research, Al-Rafidain Bank in the city of Mosul is chosen as a sample for the research. A questionnaire form is designed for the implementation of the study . It consisted of (20) indicators to measure the variables of the research. (50) questionnaires have been distributed on the individuals surveyed represented by the bank's workers. The research assumes two main hypotheses: the first one of which is that there is no significant effect of the marketing intelligence system in the new financial services. The study reached a set of conclusions, the most important of which is that there is a significant effect of the variable on the basis of which the research proposals are made.

The research aims to analyze Profit and liquidity pathway in light of the intense competitiveness of Al Khaleej Commercial Bank. The study aims to know the efficiency of the bank's management fiduciary and how to employ them in profitable investment fields. The study also analyzes the compatibility of the bank liquidity gap and the balance sheet gap, and the impact of net interest by changing prices. By adopting the method of the ladder of maturity in assets and liabilities. The research focuses on the problem of balancing between return and risk in managing liquidity, which is a continuous challenge and a daily problem facing commercial banks, including the management of Al- Khaleej Commercial Bank for the period 2005-2019. This is clear through analyzing the bank’s statement of financial position in applied analysis, enhanced by the standard method using the var methodology. The results of the analysis indicated high liquidity ratios, which reflect the bank’s ability of the research sample to fulfill its obligations without prejudice to the depositors ’funds. However, the rates vary, which reflects its commitment to the permissible limits specified by the Central Bank. The research recommends the following : It is essential for commercial banks to possess high quality assets, as these assets have the high classification that was specified in the asset classification criteria table, which means that they obtain a strong or satisfactory rating for the quality of their assets

The research aims to know the role played by the harmonization between internal control and electronic data processing and its role in rationalizing administrative decisions. This is done t4hrough the process of analyzing the volume of transactions audited by the system and extracting the rates of spending and growth on the process of transition to electronic systems and knowing the extent to which these measures contribute to rationalizing administrative decisions during years (2018,2019,2020) for a sample of Iraqi banks listed on the Iraq Stock Exchange. Through this, the objectives of the research are reached and the hypothesis are tested. The most important finding of the research is that the internal control system is achieved through the use of electronic systems in managing the efficiency and effectiveness in rationalizing administrative decisions. In addition, using the computer will ultimately lead to any achievement of the quality characteristics of the financial data and increase the quality of that data in terms of data accuracy, relevance, reliability and availability in the right time and decision. The most important recommendations by the research is the need to take advantage of the capabilities available in computer and special programs in the application of control procedures so that a good control environment can be provided, as well as that bank departments must rely on advanced accounting information systems so that they can obtain more accurate data.

The main purpose of this research is to clarify the role of commitment-based human resource management practices in enhancing perceived organizational support, as these practices are part of the strategic approaches to human resources management that private universities and colleges can adopt to face the challenges facing their business environment. The researchers used a sample from those private universities and colleges to study them in order to test the relationship and influence of human resource management practices based on commitment to its dimensions represented by (selection, compensation, training and development), and the perceived organizational support variable (one-dimensional). The questionnaire has been used as a data collection tool, from which (400) forms have been distributed among the teaching staff in Iraqi private universities in the Middle Euphrates region. The number of retrieved forms has been (395) forms, and the valid ones amounted to (377) forms. For the purpose of data processing and analysis, the researchers have used a number of statistical methods such as arithmetic means, standard deviation, and correlation coefficient, by using the SPSS vr.24, AMOS vr.24 program. The research reached a set of conclusions, the most important of which is that through commitment-based human resource management practices, perceived organizational support for the researched faculties could be strengthened. The research presented a number of recommendations, the most important of which is the need for private universities researched to use human resource management practices in order to develop the knowledge, skills and capabilities of their teaching staff in line with the developments of the surrounding environment

The research aims to study the banking risks and liquidity required from the bank to provide and the effect of both risks and liquidity on the value of the bank. Consequently, the research problem appeared which indicates the extent of the effect of risks and liquidity on the value of the bank. In order to achieve the objectives and hypotheses of the research, mathematical indicators are studied and analyzed to find the relationship and effect according to statistical methods. The research used the Statistical Package for Social Sciences (SPSS) and the quantitative measures, which included indicators such as the quick liquidity to measure liquidity, the return on deposits to measure profitability, and Tobin's Q bank value measurement. The research sample consists of four private banks (Middle East, Gulf, Al-Ahli and Baghdad) for the period from 2016 to 2019. The research reached a number of conclusions, the most important of which are the presence of a risk effect and the absence of liquidity effect on the value of the bank. The research recommends the necessity to reduce the percentage of losses that are generated from risks, by following a good credit policy or conducting training courses for employees working in the banks with the aim of reducing operating expenses and not exaggerating the effects of risks. The research also recommends not to keep excess liquidity ratios at a high rate because of their effect on the profitability that the bank seeks to achieve.

Tourism contributes to the development of the country's economy. It is a source of income through the introduction of foreign capital, in addition to the development of other sectors such as the development of urbanization in the country by developing the road network, taking care of the tourist facilities and providing the tourists with the requirements of hotels, health clinics and commercial shops close to the tourism area. Tourism also contributes to reviving the material situation of individuals by employing manpower and reducing unemployment by directing them to work in tourism services. This is in addition to deepening the tourism awareness of citizens and achieving intellectual, cultural, spiritual and knowledge communication between different societies by attracting tourists from all countries, whether tourism is for religious or heritage purposes or to enjoy nature. Consequently, tourism achieves positive economic, social, cultural and environmental impacts. Iraq has good tourist potentials, but the neglect of tourist areas, the deterioration of services and the lack of interest in them, as well as the poor security situation led to the deterioration of this important economic resource, which weakened the tourist activity. The research included the theoretical aspect by giving the concept of tourism, its types, importance and role in development issues. The practical side included building and describing the standard model to study the impact of factors (wages , benefits, the number of tourist hotels ,the number of tourists, number of employees, Tourism expenses) on tourism development represented by tourism revenues using the linear formula. The results of the research showed the positive relationship between them. Which matches the operative economic theory.

The study aims to determine the nature of the effect of flexible work arrangements on job engagement. The study is applied on employees of internet companies in the Gaza Strip. To achieve the goal of the study, a questionnaire has been designed consisting of two areas. The study population reached (344) employees. By using the questionnaire as a tool for the study, (182) questionnaires have been distributed on the study population, where (132) questionnaires have been retrieved and the answers of employees of internet companies in the Gaza Strip are collected and statistically analyzed using the "SPSS" program. The study showed a set of results: the existence of a positive relationship between the dimensions of flexible work and the dimensions of the job link. A positive effect between flexibility in the workplace and flexibility in the continuity of work on enthusiasm and dedication. A positive impact of both flexibility in work time and flexibility in the amount of work on consuming, and having a positive effect on business continuity on burnout. The study recommended that it is necessary to work on updating the systems used in relation to flexible work especially in light of the spread of the Corona epidemic. Working on adopting flexible dates for the start and end of work in a way that contributes to reducing working hours, and to use technology and social media while working outside the office. Providing incentives for entrepreneurs and innovators of the workers to create a spirit of dedication and challenge.

The aim of this research is to apply the Balanced Scorecard in the service units for the purpose of evaluating their strategic performance . it also seeks to provide some recommendations with the aim of improving the performance. The research is conducted within a period of two years (2018) and (2019) and through the four perspectives of the Balanced Scorecard, namely the financial perspective, the customer perspective, the internal operations perspective, the learning and growth perspective, as the researchers used financial and non-financial data within these four perspectives. The data are collected in the theoretical part through books, periodicals and research from libraries and from the Internet. Concerning the data of the practical side, the researcher collected her data through the records of the Treasury Directorate of Muthanna Governorate and the units linked to it financially. The results showed that the directorate’s performance was weak in all perspectives, with the exception of the customers ’perspective, in which the directorate’s performance was acceptable. For the two years (2018) and (2019), and in light of these results, the researchers presented a set of recommendations that can be used in the field of evaluating the strategic performance of the Directorate as well as other services and non-profit units.

The subject of the study is to indicate what bank credit is and the theories related to it . in addition, it seeks to investigate its impact on certain macroeconomic variables in Iraq during the period 2004-2018. The simple regression model and the 9EVIEW program are used as instruments of measurement. The study found several conclusions, the most notable of which was that the Government was biased towards government banks and ignored private ones. It is also found that the effect of cash credit on inflation had been weakened as a result of full control of the later by the monetary authority of the Central Bank of Iraq, which had led to build-up the liquidity among commercial banks in Iraq, despite their high ratios. Consequently, the sector is unable to invest and operate its assets and deposits.. The study recommended that there are significant environmental investment plans and opportunities for the Iraqi economy that could help commercial banks to invest their own liquidity and achieve adequate profitability. This would help them to leave unethical exploitation, such as their high profit margin, as well as government bias for banks, which is not beneficial to the economy.

The research seeks to address the most prominent models in diagnosing and evaluating risks represented by the Failure Mode And Effect Analysis (FMEA) model, which is an efficient method to increase reliability and safety by eliminating possible failure patterns. It also aims at assessing the seriousness of these patterns and arranging them according to their degree of severity and taking corrective measures that lead to getting rid of them as they pose a great risk to the work of organizations. Moreover, the research aims to develop a good methodology to assess the risks that make up the FMEA model by identifying the critical risks that affect the work of the Mosul gas station and arranging them according to the degree of their severity and trying to find logical explanations and methods of treatment. By using a checklist prepared to include failure patterns according to the FMEA model and calculating the Risk Priority Number (RPN) by multiplying three risk factors: Severity (S), Occurrence (O) and Detection (D) for each of the failure modes. According to the findings of the researcher, there is a plant’s obsolescence and the weakness of the material and technical capabilities, led to the weakness of the technological innovation, which is the most important factor. The researcher presented many recommendations, perhaps the most prominent of which is the need for the Mosul gas power station to adopt modern technologies and to supply the station with units with high technological characteristics that improve work efficiency and reduce the effort and time required for work.

The agricultural sector has a great importance to the other key states and in most economies of the State, in particular the developing, including Iraq. This includes those of direct economic development, as this is falling into the development of the agricultural sector by the decline in the share of employment and lift productivity. This is different from which was planned in the development plan at the economic and agricultural level in particular. This led to the emergence of the problem of food deficit and increasing its severity in a clear and large way. This is despite the huge potential and large agricultural resources and what they contain of abundance in water and fertility in the soil . Moreover, the availability of the labor force and other huge and gigantic capabilities that exist within Iraq’s natural capabilities should end this problem. However, the mismanagement of these capabilities and resources prevents them from being invested in the process of achieving food security. Also, the mis-investment of oil revenues for the sake of agricultural development led to the migration of rural residents to the city, leaving their lands and agricultural fields and heading towards the service sector and joining the army and the police . This aggravated the economic and social crisis. Thus, turning the surplus food in the developed countries into a political weapon used against the countries in need of food, by imposing political and economic conditions at the expense of their sovereignty and national security. All of this led to make the issue of food security as one of the most serious and complex issues.

This study deals with the impact of health financing in improving the quality of health service. A theoretical framework is presented for some of what the writers and researchers put forward on the subject of health financing and the important sources of financing applied in some countries. In addition, the practical framework includes a review of the accounting procedures and the amounts realized from health financing for the years 2018 , 2019, 2020. Due to the availability of its data, the study included four main axes, which are: A- The goal of the research. B- The procedures followed in the practical aspect C-The most important conclusions D-The most important recommendations.

The research aims to investigate the real-time reality of tax accounting methods and evaluate their performance and their effectiveness in terms of the large volume of work in the General Tax Authority and its branches. This is done through the increase in the number of taxpayers, whether natural or legal, as well as presenting a real perception of the possibility of finding and establishing a system A new taxpayer registration helps address the weaknesses applied within the routine tax accounting methods in Iraq related to the tax inventory mechanism and its importance. The importance of applying the tax inventory mechanism in Iraq is shown through the information provided by this rule of figures and tax outputs to the tax authority in order to account for the individuals charged in a transparent and accurate manner. In addition , there is a lack of effective information systems that process the tax data received by the General Tax Authority, and a weakness in the methods of following up these quotes and the methods of internal auditing for this body. This works to prevent the benefit from these inputs or to benefit from them to be at their minimum. The research problem is represented in the presence of many obstacles and loopholes facing the process of increasing tax revenues in Iraq. The most important of this is the ineffectiveness and efficiency of the existing tax inventory methods and procedures or used in the General Tax Authority and their lack of technical means that work to leave the previous manual methods used in inventory and keeping belongings taxpayers. The research reached a number of conclusions, the most important of which is that the low level of tax awareness among the taxpayers leads to the inaccuracy of the tax brackets inventory. Through the obstacles and difficulties faced by those in charge of the tax inventory process in those segments with a medium level of tax awareness. The research reached a number of recommendations, one of the most important is that working to grant tax exemptions that contribute to alleviating the tax impact on the taxpayer leads as a result to the success of the application of tax inventory.

The aim of the research is to provide a theoretical introduction to each of the emotional intelligence and the job performance of account auditors, by reviewing the role of emotional intelligence in enhancing the job performance of account auditors and reducing their responsibility, so the research problem triggers the following:
1. There is a firm belief among account auditors in Iraq that emotional intelligence has a great role in developing the personal and professional features of the auditor.
2. There is a firm belief among account auditors in Iraq that emotional intelligence has a major role in enhancing the efficiency and effectiveness of audit procedures.
3. There is a statistically significant relationship between emotional intelligence and the personal and professional characteristics of account auditors, as the answers of the research sample showed a clear agreement on the existence of a relationship between emotional intelligence and the characteristics of the account auditors.
In light of this, a number of recommendations are presented, the most important of which are:
1. The Board of Auditing and Auditing Profession and the Iraqi Association of Certified Public Accountants held seminars for account auditors on the impact of emotional intelligence on the efficiency of employees in companies under audit.
2. Encouraging audit firms to spend on developing the emotional intelligence of auditors in the office.
3. Include applicants to practice the audit profession council\'s emotional intelligence skills as one of the applicants\' personal and professional characteristics.
The inductive approach was adopted in the theoretical side and the descriptive analytical approach in the practical side to achieve the research.

This research aims to explain the role of fiscal policy in crowding out the private sector in Iraq, as the fiscal policy has known its great role in influencing economic activity and then crowding out the private sector by the action of its three financial tools (public expenditures, public revenues, public debt). These enabled it to occupy a distinct and important position in the management of national economies. The problem of the study is that the fiscal policy that Iraq followed after 2003 was explosive and expansionary with unclear objectives, and the financial policy, which crowds out the private sector, is one of the biggest challenges and problems facing the Iraqi economy, especially when the government uses expenditures. The government is largely and excessively crowds out the private sector especially when increasing salaries and allowances for workers in the public government sector, which made the public sector suffers form inflated imbalances in the public budget and the spread of the phenomenon of unemployment.

The aim of the research is to study the role of peer review in improving the quality of auditing work for the opinions of a sample of interned and external audit. This is achieved by testing the relationship between peer review and the quality of the audit as it includes a set of hypotheses: there is a statistically significant relationship between peer review and improving audit quality, by using a statistical package for the social sciences (spss). The research has reached many results including the application of the peer audit system in audit companies through the examination of each other according to standard procedures and policies that guarantee the quality of the auditing process. The presence of statistical relationship between peer auditing and the quality of auditing confirms that peer auditing it represents an improvement in the quality of auditing. This is reflected in the course of achieving a high level of quality. The study also recommended a number of recommendations: The need to develop procedures and policies for the peer review program by the association of chartered accountants or the board of auditing and auditing profession, which helps in the quality of the audit process. Moreover, there is a need to give the subject of peer review some attention on the part of universities and academic institutes as well as by professional organizations and scientific bodies because of the importance and quality of the audit process.

The Research seeks to submit a multi-level model to explore how the organizational error management culture affects citizenship behavior. This is done by distributing the questionnaire form to a sample of public sector institutions in the departments of the colleges of Al-Muthanna University. The sample included (90) employees with different educational attainment and their administrative positions, Distributed in (30) sections. The researcher relied on the statistical program (Smart PLS) and (SPSS. V25) in the practical application of the research. The researcher has conducted a structural modeling analysis to test the influence of error management culture on organizational citizenship behavior. The results of the data analysis showed a positive and significant correlation between dimensions of the organizational error culture (error management culture, error aversion culture) and Organizational citizenship behavior, in light of these findings and recommendations, the researcher reached a set of important conclusions and recommendations.

The topic of digital marketing is one of the contemporary topics. At the present time, a group of new and vital technologies have emerged that would contribute to the marketing of products, especially the marketing of goods in general, and the soft commodities in particular, as it has developed very much in the last two decades, especially in light of crises including the Covid-19 pandemic crisis. The current research aims to demonstrate the role of digital marketing in its dimensions in promoting strategies based on the Ansoff matrix, on the assumption that digital marketing contributes to strengthening them, and the strategies adopted on the Ansoff matrix are also affected by digital marketing. Al-Alamiah store was selected in the city of Mosul, and a sample was taken from its (50) working employees. The research reached a set of conclusions, the most important of which were: The searched store's interest in digital marketing, and the work to activate its activities across websites and electronic pages, in order to excel in promoting its strategies. The research also reached a set of recommendations, the most important of which were: Applying strategies based on the Ansoff matrix, being strategies that many international stores operate in.

The changes in the contemporary business environment have led to the need to develop traditional cost accounting systems applied to industrial firms, which focus mainly on the cost of manufacturing and ways to allocate indirect manufacturing costs to products. The main problem of research has been that traditional cost accounting methods are no longer suitable for application in modern business conditions where there is an increase in the use of technology and dynamic changes in customers' preferences, global competition conditions, as well as challenges to the survival of industrial firms in the market. Modern cost management techniques therefore focus on cost reduction, as modern manufacturing companies cannot influence market prices but can influence their costs in current working conditions as they are more appropriate while focusing on costs throughout the product life cycle. The research aims to address modern cost management techniques and study their application in the Sanabel Iraq pastry Company with the aim of developing a method for estimating the costs of production in its plants, which has become the right solution to problems in them. Cost-management techniques are healthier than traditional methods of distributing indirect costs in proportion to the actual size of each activity rather than evenly distributed between the activities and the products. It is also important to research the quality of appropriate cost management techniques to distribute and redistribute costs per activity based on the data generated for production processes and to assist in the proper estimation and distribution of costs at all stages of manufacture. The research concluded that modern cost management techniques should be applied in conjunction with traditional cost accounting systems that provide short-term cost information, starting from the activity based coting technique and then applying other appropriate modern cost management technologies throughout the product life cycle and all the cost causes of operations and activities can be defined in detail in the company.

The research deals with a presentation of the concepts of marketing blackmail and its types, which emerged on the impact of the transformations and challenges facing business organizations in light of the economic and political changes that the country witnessing in general. It highly effects the beneficiaries of local currency exchange services. The research problem focuses on the effect of marketing blackmail on customer's satisfaction, and its impact on the local currency exchange services. The research problem focuses on the marketing practices of the exchange offices in the city of Mosul. In addition, it considers how to create compatibility between the services provided by the offices and the needs and desires of the beneficiaries. Its importance came through recognizing the effect of marketing blackmail on customer's satisfaction, as the customer’s satisfaction can only be achieved after meeting the various needs and desires of consumers, and reducing the blackmail operations practiced by many banking offices in the city of Mosul in terms of money exchange and setting the exchange rate in line with the price. The Central Bank of Iraq and the market price, as there is a discrepancy form one office and the others in determining the local currency exchange rate against other currencies, including the dollar, which is widely circulated in the Iraqi market. This exposes the beneficiary to economic, social and emotional blackmail. A set of hypotheses are formulated to reflect the research problem and diagnose it using appropriate statistical methods according to SPSS program to reach the desired results. The research reached a major conclusion that there is clear economic blackmail in the mechanism of banking offices in the city of Mosul, and this is what the results of the statistical analysis of the variable of economic blackmail have indicated across its multiple paragraphs. The research also presented a set of proposals, the most important of which were: The necessity of imposing financial and banking control over the activities of exchange offices to prevent manipulations and extortions.

The Exploratory Factor Analysis (EFA) and Descriptive Statistics (DS) were adopted. In addition, ANOVA, Pearson Correlation, and Linear Regression, are used to test research hypotheses, and for analyzing the questionnaire form that was distributed to 220 customers of Al-Rafidain and Al-Rasheed Banks, the Iraqi Islamic Bank and the Bank of Baghdad, accreditation of the program SPSSV.24. The main premise was (The perceived mental image of customers influences the analysis of the relationship between the provision and safety of service and the social responsibility of governmental and private banks). The main conclusion indicates that there was a strong correlation between the level of service safety and its method and social responsibility. This connection increases when that relationship mediates the customer's perceived mental image on the level of services of those banks and their safety, and the extent of achieving social responsibility standards by those banks

The research aims to show the available potentials in the Iraqi and Libyan banking sector in order to implement the (IFRS9) standard. In addition, it aims to identify the most important challenges that may face the application of that standard in those banks, and the disparity in those applicability and challenges in Iraq and Libya. To achieve these goals a questionnaire form has been set by the researchers including four dimensions of applicability and five of the most important challenges facing that application. The research sample includes eight Iraqi banks and seven Libyan banks. (185) valid forms for analysis have been retrieved from the total of the forms distributed to accountants and administrators in those Banks during the year 2020. The research has concluded that there is an agreement among the members of the research sample on the importance of the availability of material, human and technical resources, in addition to supporting government external bodies in promoting the application of the (IFRS9) standard in Iraqi and Libyan banks. In addition , there is a set of challenges that hinder the success of this application. The most important of these challenges is the cost constraint. The research also has found that there is a discrepancy between the Iraqi and Libyan banks in terms of application capabilities, while there is no difference between these banks in terms of challenges, the researchers recommends that efforts should be intensified in banks to make (IFRS9) application successful.

This research aims to conclude a set of indicators derived from the list of cash flows that have a weight that can be used to predict the faltering of industrial companies listed on the Iraq Stock Exchange early in order to alert departments in a timely manner to take appropriate corrective measures. In order to achieve this, (16) indicators derived from the statement of cash flows are used for a sample of (8) companies, half of which are distressed, and the other half are non-distressed for the period (2016-2018). The analysis is performed using the method of multiple discriminatory analysis. In order to get the best set of cash flow indicators through this, a predictive model can be built that helps to distinguish the distressed and non-performing companies. (5) indicators have been reached through which a predictive model has been built through that the objectives of the research can be achieved, which are as follows:
Z = -1.873x1-0.416x2 + 2.137x3 + 0.198x4 + 0.307x6
The accuracy of the model is also tested in predicting the default of industrial companies listed on the Iraq Stock Exchange, a year before the distress, and the degree of accuracy was 87.5%. However, in the second and third years preceding the distress, the accuracy of the model was 62.5%. The study recommends the necessity of the Iraqi industrial companies adopting the predictive model and making use of its outputs for the purpose of early prediction of financial failure to take appropriate corrective measures.