Muthanna Journal of Administrative and Economic Sciences

The authors aim from the current research to investigate the role played by the strategy (S5) in the product quality within the company under research and clarify the relationship of correlation and influence between the research variables. In order to achieve this purpose, the authors designed a hypothetical chart to clarify the nature of the relationship between the research variables. Also, they adopted the descriptive analytical approach, where the field aspect of the research was applied in the Central Refineries Company, as the study sample was chosen intentionally to obtain the best results, as the sample size was (196), and 196 questionnaires were distributed, which only 182 were retrieved. Fourteen forms were excluded because they were unsuitable for analysis, so 168 forms remain subject to statistical analysis, and the total response rate by respondents was 85.7%. A set of statistical tools were utilized to test the research hypotheses, including (a normal distribution test, confirmatory factor analysis, reliability coefficient (Cronbach's alpha), Pearson correlation coefficient, and structural equation modeling). It was based on a set of ready-made programs for statistical analysis, including (SPSS V. 23) and (Amos V. 23) program. This work reached several conclusions, the most important of which is the existence of a positive, statistically significant correlation and effect between strategy S5 and product quality.

The current study sought to explore the role played by entrepreneurship in its dimensions (creativity, risk-taking and proactiveness or initiative) in sustainable performance with its dimensions (economic sustainability, social sustainability, environmental sustainability and moral sustainability) in the surveyed organizations (government sector banks in the south and the middle Euphrates) affiliated to the Ministry of Finance. The research sample was intentional, which included (200) members of the Board of Directors (general manager, assistant general manager, department manager). The current work used the questionnaire as the main tool for data collection. In addition, it utilized a set of statistical analyses represented by confirmatory factor analysis and structural modelling equation using path analysis. Furthermore, statistical programs (AMOS v.24 & SPSS v.24) tested the study's main hypotheses. Finally, the study presented a set of conclusions and recommendations aimed, including that the leaders of the surveyed banks resort to achieving sustainable performance through the promotion of entrepreneurship, which is an indication of the bank administrations' awareness of adopting the dimensions of entrepreneurship in support of the sustainable performance of the study sample organizations.

This paper aims to analyze and measure the impact of capital adequacy ratios on profit management, as capital adequacy ratios are a "preventive line" that protects the bank from the risks of losing business inside and outside the bank's balance sheet, as some banks resort to the practice of profit management through the intended intervention in the process of accounting disclosure to influence the announced accounting data and to choose between alternative accounting methods and policies, using gaps in audit methodologies or the freedom and flexibility of accounting principles and standards, based on management objectives. In order to achieve these goals, this work relied on a set of financial ratios for the capital adequacy index and the (Modified Jones) model for measuring profit management. In addition to, several standard models and statistical analysis methods compatible with the nature of the study have been utilized to estimate regression equations. The research community represents the commercial banks listed in the Iraq Stock Exchange, and (10) banks represented the research sample out of (40) commercial banks listed in the Iraqi Stock Exchange in line with the research variables and for the period (2004-2020) and using annual data.

This study aims to analyze and measure the effect of banking solvency on the liquidity risk of private banks in order to know the ability of the management of these banks to pay their obligations in the long and short term, As this study assumed that banking solvency affects liquidity risk by relying on statistical and financial methods represented by the statistical program 26spss v. And the financial ratios (bank solvency and liquidity risk) to know the effect of bank solvency on the liquidity risk of private banks the study sample, A sample of private commercial banks consisting of (10) banks belonging to a community consisting of (43) banks listed in the Iraqi Stock Exchange for the period from (2013 ) to (2020) was used. The study adopted a theoretical presentation on the study variables, And then analyzing the data for the variables of the study and arriving at a set of results, depending on the multiple regression, and through the research hypothesis, it found a statistically significant effect of the indicators of bank solvency on liquidity risk, Certain strategies aimed at mitigating and stabilizing liquidity risks and preventing them from accessing depositors' money, which is often due to the losses resulting from those risks.

This research mainly focuses on studying the impact of the external auditor's skills on auditing quality. Also, it aims to identify the classification of the ten skills of the external auditor studied from the point of view of the auditors. The research sample consisted of (215) external auditors of two categories: the category of auditors of the Federal Board Of Supreme Audit and the category of Certified Public Accountants (CPA) and auditors working with them in audit offices licensed to practice the profession in (8) governorates representing the middle Euphrates region and the southern region of Iraq, which is (Al-Diwaniyah, Al-Muthanna, Najaf, Karbala, Babylon, Basrah, Thi-Qar, Maysan). The authors have used the controlled questionnaire tool to collect the data required for the research to analyze it using the statistical program SPSS (vr.24). One of the most important findings of the researchers is that the skills of the external auditor positively affect auditing quality with an impact amount of 0.71 and that the highest impact on auditing quality (the dependent variable) was for the skill of time management, and secondly comes the skill of better communication and social skills. Thirdly, risk assessment and fraud detection. Then, the fourth is critical thinking, the fifth is negotiation, the sixth is problem-solving, the seventh is training and continuous development, the eighth is professional judgment and professional suspicion, the ninth is familiarity with the audit process, and finally the leadership skill. The respondents also rated familiarity with the audit process as the most important skill of the external auditor, then came second in professional judgment and professional suspicion, thirdly, in leadership, fourth, problem solving, fifth, risk assessment, and fraud detection, sixth, negotiation skill, seventh, time management, eighth, critical thinking, and ninth, training and development skill continuous and finally better communication and social skills. Among the most important recommendations made by this research is that the parties concerned with the audit profession in Iraq should pay attention to the external auditor's development (time management skill), as it had the greatest impact among the ten skills studied in auditing quality and improving it. Furthermore, this research recommended the concerned authorities in the profession in Iraq take upon themselves the possibility of preparing a guide (in the form of a handbook) that includes all the skills required of the external auditor, as well as indicators of auditing quality, and that this guide be distributed to all external auditors in Iraq, and that it is also available to the public for perusal on him.

Constitutes a incompatibility permanent and continuous of objectives between companies that seeking to provide internal financing necessary to invest and expand the company, and shareholders who seek a reward for their investment, scope to compete between them to get the most of the profits, which gives dividend decisions, based to a set of major determinants great and strategic importance to company and the shareholders, from here the research aimed to diagnose and preview the main determinants of the dividend policy, with presenting integrated overall picture on intellectual and theoretical frameworks which framed the mechanisms of direct and indirect influence that can be exercised by these determinants which varied between financial, economic, political and institutional variables in the interpretation of dividend payments, completed in empirical quantitative analysis, a methodology was employed generalized method of moment (GMM) based on panel data balance for a number of business companies listed in the financial markets of Qatar, and for the period (2010-2020) and reinforced by serial link test) serial correlation test( and characterization test )Wald Test( and normal distribution test (Normality Test), it is used to determine the nature, magnitude, and direction of the impact that these determinants can have on the dividend policy indicator.

This study aims to demonstrate the relationship between the impact of GDP on monetary policy reflected in various monetary policy variables, including the internal supply of money, and to limit the impact of money supply fluctuations as an internal variable and their implications for the ability of monetary policy to achieve the objectives of economic and monetary stability, ensure the stability of the financial system and stimulate economic growth.
The opinion of monetary theory specialists distinguishes between two intellectual trends in explaining the nature of the change in the supply of money, and this distinction has widened the debate and debate about the effectiveness of monetary policy in achieving its objectives when the offer of money is changing externally or internally by targeting cash totals.

Financial markets occupy a vital position in modern economic systems. They are considered a reflection of the financial and economic systems of the state. Also, they can influence economic growth positively by mobilizing sufficient savings and distributing them to various investments. The Iraqi Stock Exchange works to attract financial resources as the market. It is only financial in Iraq, where the research aims to analyze the impact of the Iraqi stock market on the growth of banking investment. The authors have shown their impact on economic growth by analyzing market indicators during the search duration. This work has reached several conclusions, the most significant of which is that sharp fluctuations dominated the market activity due to the instability of the security and economic conditions, negatively affecting the market performance. Also, the authors have suggested several recommendations, including the need to provide the appropriate environment for the market to carry out its activity efficiently, which cannot be achieved without a safe and stable environment.

The researchers aim to analyze the response of the banking cycle to economic fluctuations in Egypt and the ways of banking hedging. The research problem was formulated to answer the question: Do economic fluctuations affect the banking cycle, and what are the reactions of commercial banks toward those fluctuations? Commercial banks suffer from excessive sensitivity to fluctuations. Economic fluctuations were analyzed based on the indicators of the banking cycle utilizing the logarithmic function to produce significant results after analyzing the stability of the time series. Hence, the results indicated a direct relationship between GDP and internal debt with total credit. At the same time, inflation was associated with a negative relationship with credit. The tests of models for the Arab Republic of Egypt proved the effect of independent variables on the dependent variables and, thus, the effect of fluctuations on the banking cycle. The most important of which is seeking to formulate an early warning model or a system for predicting financial and economic crises, to be applied to ensure stability, based on macroeconomic indicators to use them as warning indicators about the possibility of a country falling into a financial crisis resulting from external or internal causes and the non-expansion in granting credit during periods of crisis to avoid the risk of non-payment and the losses that result from it.

The researchers aim to analyze the reality of non-oil revenues and ways to enhance them to support the federal budget, as well as the possibility of the state adopting economic policies to revive the economic sectors (industrial, agricultural, tourism, taxes, border crossings ... etc.). Also, to estimate the relationship between the variables of the study, Distributed self-deceleration (ARDL) methodology was adopted as one of the models for predicting the functional relationship between revenues and their impact on the federal budget. Moreover, the logarithmic function estimates the relationship between the budget deficit and other revenues. Economic development plans that sought to diversify the public revenue outlets, and the existence of a permanent deficit in the items of the federal budget during the years of study, as well as the existence of a long-term functional relationship between total revenues, oil revenues, and revenues generated from the tax, while the second estimated model proved the insignificance of the relationship between revenues resulting from fees, border crossings, the tourism sector, and the federal budget deficit. This study has reached several important recommendations, which are: the need to develop correct development plans and seek to implement those plans, to find revenue outlets to support the federal budget, and to direct part of the revenues generated from selling oil toward supporting various economic sectors, adopting a zero-based budget as an alternative to balancing items. These recommendations will allow Iraq to cancel or reduce allocations for Stalled and stalled projects.

The current research aims to analyze the relationship between brand building as an independent variable and the loyalty of Iraqi private bank customers, depending on the main hypothesis: (the brand building variable has a statistically significant effect on the customer loyalty variable).
This research follows the descriptive analytical method with a sample of 200 respondents distributed among decision-makers in a sample of (15) private commercial banks in central and southern Iraq by utilizing Structural Equation Modeling (SEM) and Path Analysis within the software SPSS.V.23 and AMOS.V.23. The most important conclusions are the nature of the relationship between brand building and the customer loyalty which is positive linear, that means the banks' efforts in the brand building affect the loyalty of their customers.

After four decades of state and public sector control in various joints of the economy, crowding out the private sector and Iraq's entry into three consecutive wars. These events resulted in economic and social distortions in the Iraqi economy, which prompted the government to adopt a policy of support and intervention. Also, they had carried a great burden that put pressure on the public budget, and all this comes within the framework of the possibility of achieving and achieving the economic well-being of citizens, but the arrival of the level of economic well-being in Iraq to a high level does not mean that the citizen is luxurious in all aspects and even luxurious in terms of consumption associated with developments in monetary income. The gap between the different income segments has widened and there are two classes the lower and upper categories as a result of the factor of inflation and financial corruption, so came the necessity of analyzing bank credit and a cycle in achieving well-being, justice, and efficiency. Therefore, this study has reached several conclusions, the most important of which is that it is the increase in national income that will lead to equity in the distribution of incomes, that is, the issue seems to be related to productivity, as Pareto's optimization addresses any distribution of income away from products that will lead to the well-being of all, that is, increasing the well-being of the most disadvantaged people, without compromising the well-being of the well-off.

The research aims to show the effect of international standards related to commercial banks on improving banking performance. In improving banking performance, the researchers relied on the analytical method giving a practical framework for the most common banking performance indicators deduced from international standards for analyzing the financial statements of commercial banks, the study sample. They are (Bank of Baghdad, Ashur International Investment Bank, and Trans-Iraq Bank). For the period between 2017 and 2020, we conclude this study. The financial analysis concludes that Ashur International Bank is the best commercial bank in the study sample, using modern international banking standards. For the real level of banking performance, the researchers recommend the commitment of the bank of Baghdad and the banks across Iraq to apply modern international standards to determine the real level of banking performance.

The internet is one of the developments technological revolution and a manifestation of economic globalization, which is, in short, the convergence of the will of the seller and the buyer to marketing through indirect contact between the parties to the contract and the transaction via the internet. Increasing its contribution to foreign trade, developing its local production and marketing sectors, and providing great opportunities for growth economic, urgent, and developmental requirements. Our Islamic religion encourages us to take advantage of everything new to keep pace with the times. Also, this should be done under the guidelines and standards of Islamic Sharia. A lot of things are forbidden by Sharia, such as usury, deceit, deception, and fraud, to name a few in our Islamic laws. The best, most disciplined, and safe answers to all problems are new and urgent situations, and in transaction matters, we always find the best, most disciplined, and safe. A Muslim should be aware of the provisions of these modern technologies, their quality, and the response of our Islamic society to their application. The authors have designed a questionnaire to collect primary information from the study sample to achieve the research objectives. Based on this, data were collected and analyzed using statistical software (SPSS). The path of the internet in the Islamic community, according to the Wald test. Furthermore, it was found that there is the largest positive direct relationship between the first variable and an increase in the application of selling and marketing via the internet in the Islamic street with a probability of (11.89%). The largest inverse relationship between the second variable and the extent of the application of buying and selling in Islamic society increases one unit of the second variable. It led to a decrease in its application in the Islamic street with a probability of (2.08%), and in the conclusions of this research, a set of recommendations have been proposed.

The mechatronics system is considered one of the most important systems developed globally due to its effective importance in implementing various works such as producing goods, services, industrial products, and communication systems. It is concerned with designing products and integrating industrial, electrical, mechanical, and computer processes into a modern production system. Therefore, the effective performance and organization's effective achievement of its goals and the emphasis on the quality of performance, as the system is one of the keys to success and how to provide advanced technological products, as the design of the mechatronics system is characterized by efficiency and competitiveness in an industrial environment that is increasingly developing day after day, which is not easily achieved.

This research deals with measuring the technical and scale efficiency of the departments of the Suwaira Technical Institute in Iraq utilizing the data envelope analysis method, which is a linear method, not a teacher. The technical and scale efficiency have been computed based on the fixed returns to volume (CCR) model and the variable returns to volume (BCC) model, according to the input and output directions. Furthermore, the mathematical model for evaluation and obtaining results has been designed using the software DEAP.V2.1. This work included all 7 departments of the Suwaira Technical Institute in Iraq for one academic year, 2020-2021. Moreover, this research compared the performance efficiency of the departments in the institute during the academic year 2020-2021 to analyze the extent of progress or delay in efficiency. One of the most important results obtained from this research is that the percentage of departments that obtained full technical competence (100%) for the year 2020-2021, according to the CCR model, is 57% of the total departments, and the direct input orientations, while the percentage of departments that obtained full efficiency according to the BCC model, with both output and input approaches, it is 71% of the total sections. Also, this research has shown that the percentage of sections that obtained full-Scale efficiency (100%) is 57%, and the reasons for scale inefficiency for sections that are scale inefficient and that did not obtain full efficiency, whether due to output conditions or input processes, or both.

This research aims to test the relationship between organizational cynicism and the deviant work behaviour of banking service providers through an indirect effect of moral disengagement. This work has been applied to a sample of banking service providers to the governmental and private banks of Muthanna Governorate (Al-Rafidain, Real Estate, Agricultural, Al-Rasheed, Iraqi Islamic Investment and Development, Business Bay, Islamic South, Baghdad, Elaf Islamic), the sample number was (150) service-providing employees, and a questionnaire was used as the main tool for data collection. This study assumed a positive relationship between organizational cynicism and moral disengagement, as it was assumed. Furthermore, this study found a positive relationship between the moral disengagement variable and deviant work behaviour towards customers in both its destructive and constructive aspects. Moreover, this study has utilized statistical tools such as the simple correlation coefficient and structural equation modelling to test these hypotheses.

The study's main objective is to identify the nature of the relationship between the research variables (self-efficiency, workplace bullying, and quality of hotel service) in the three-star hotel group in Najaf. Since the scarcity of Arab studies in this field, the current study is a serious attempt to provide a range of solutions to improve the quality of service in hotels that attract visitors from around the world. The data was collected through a questionnaire distributed to (121) factors, 105 of which were recovered, i.e. the recovery ratio (87%). Therefore, a good percentage can be relied on in collecting results. Using the Statistical SPSS program, it has been shown that there is a positive effect of self-efficiency on the quality of hotel service within the study environment. However, there is also a negative effect of bullying in the workplace and its dimensions (verbal bullying, relationship bullying, physical bullying) on the quality of hotel service. Employees of the three-star hotels in Najaf city vary in their level of self-efficiency, and this may be due to the uneasiness due to the objectives set by the individual being somewhat difficult, the goals difficult to achieve affect the levels of confidence due to the weakness of achievement, which negatively affects the performance of the individual. The selection of competent and interactive administrative leaders with working people will enhance quality because support, support and administrative interaction by senior management, in particular, will reduce the level of bullying, bullying, and abuse in the work environment and urge employees to cooperate and reject selfishness and work in a team spirit to achieve the goals set.