Muthanna Journal of Administrative and Economic Sciences

This research aims to study the role of the interest rate and its effectiveness in directing individuals’ savings and depositing them with banks during the research period (2005-2019). The interest rate is one of the most important factors in transforming individuals’ savings into deposits. The software (E-views12) has been utilized to show the functional relationship between interest rates and the contribution ratios of average bank deposits to total savings based on the autoregressive model (ARDL). The most important conclusion of this work is the existence of a long-term integrative relationship between the research variables.

This study aims to demonstrate the relationship between the impact of government spending on monetary policy reflected in various monetary policy variables, including the supply of money. Also, it aims to limit the impact of money supply fluctuations as an internal variable and their implications for monetary policy's ability to achieve economic and monetary stability, ensure financial system stability, and stimulate economic growth .
Monetary theory specialists distinguish between two intellectual trends in explaining the nature of the change in the money supply. Thus, 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.

Through the adoption of the research sample banks on the strategic renewal approach, the research was conducted on a deliberate sample of decision-makers in government and private banks operating in Iraq, amounting to 250 respondents based on the main premise that (strategic renewal enhances the competitive intelligence of private sector banks).
The current research adopts the descriptive analytical approach, utilizing its data analysis on CFA Confirmatory Factor Analysis, SEM Structural Equation Model, and Path Analysis within the SPSS(V.23) and AMOS packages. The researchers have discovered that strategic renewal enhances the competitive intelligence of the surveyed banks, and a set of recommendations were formulated based on the above results.

This research aims to analyze and predict the structure of public revenues (total revenues, total oil revenues, total tax revenues and their impact on supporting the federal budget of Iraq for the period (2004-2020). The importance of the research lies in the role played by oil and tax revenues to reduce the deficit, using the distributed self-slow methodology ARDL. The ARDL model is one of the prediction models to detect joint integration in the long term. The research reached several conclusions, the most important of which are: the problems of the Iraqi economy are due in their entirety to the lack of proper planning and effective management for the post-2003 phase, as the excessive dependence on revenues generated from exports Oil constituted the largest percentage of the total revenues. Thus, it was supposed to represent oil as the leading sector to attract other productive and administrative sectors. The most important recommendation of this research is to draw up correct development plans and strive to implement those plans to find revenue outlets to support the federal budget. The private sector supports various economic activities and thus increases the revenues resulting from taxes, rents, and others.

After four decades of state and public sector control over the various joints of the economy, crowding the private sector, and entering Iraq in three consecutive wars, these events resulted in economic and social distortions in the Iraqi economy. Also, this has led the government to adopt a policy of support and intervention, which carried a heavy burden, and put pressure on the general budget. All this comes within the framework of the possibility of achieving and achieving the economic well-being of citizens. Economic development or quality of life at health and educational levels, but measured by the combination of genetic coefficient and average per capita income. Thus, if the level of economic well-being in Iraq reaches a high level, this does not mean that the citizen is entertained in all aspects but is luxurious in terms of consumption related to developments in monetary income. The gap between the different income segments has widened, and there are two classes, the lower and upper categories, due to inflation and financial corruption. Therefore, the necessity came to analyze bank credit and its role in achieving prosperity, justice, and efficiency. Also, this study has reached a series of conclusions, the most important of which is that government support in Iraq is not just a monetary number. However, this number comes from the interaction of many political, economic, social, structural, financial, and monetary factors. Also, this support has temporal results, as well as several recommendations. Most importantly, the forms of credit granted by Al-Rafidain Bank, which the bank offers to Iraqi society, have to be diversified and followed by international experiences.

The stock market is one of the important channels for mobilizing savings and using it to finance various investment projects to achieve economic sustainability. In addition, the Iraqi Stock Exchange attracts financial resources as it is the only financial market in Iraq. Thus, this research aims to analyze the impact of the Iraqi stock market on the growth of real sectors in the Iraqi economy through the analysis of market indicators. The Autoregressive Distributed Deceleration (ARDL) model has been utilized to show the impact of the volume of economic sectors trading in the Iraqi Stock Exchange on economic growth during the research period. The researchers have reached several conclusions; the most important one is that there is a weakness in the market performance. The researchers have suggested several recommendations, including providing an appropriate economic climate for effective and efficient market functioning.

This research aims to analyze the credit policy of Iraqi commercial banks by analyzing the role of credit granted to the private sector by government banks and its impact on poverty. The Distributed Self Deceleration Model (ARDL) has been utilized to show the impact of private credit on reducing the poverty rate in Iraq for the period under study. This study has reached several conclusions, one of which is that there is a long-term equilibrium relationship between private credit granted by government banks and the poverty rate in Iraq. Also, the researchers have suggested a set of recommendations, the most important of which is combating all forms of bureaucracy and facilitating the granting of small and medium loans and correctly directing them to support the creation of productive projects, as well as reducing the phenomenon of the rise in directing cash loans towards the consumer aspects that characterize Iraqi government banks.

This study aims to examine the role played by the pioneering spirit in its dimensions (collection and research, linking and communication, evaluation and assessment) in proactive behavior and its dimensions (speaking behavior, individual innovation, avoiding problems, and taking responsibility). The interviewed organizations (public sector banks in the Southern and Central Euphrates Governorates. These included Rafidain Bank in all of its branches, Rashid Bank in all of its branches, and Agricultural Bank affiliated with the Ministry of Finance. The study sample has been intended to include (150) members of the Board of Directors (CEO, Deputy CEO, and Department Head). Also, this study has utilized a questionnaire for collecting data. The range of statistical analyzes represented by confirmatory factor analysis and structural model equations using path analysis and statistical programs (AMOS v.23 & SPSS v.23). The main study hypotheses have been tested. Moreover, this study has presented a set of conclusions and recommendations to ensure that the surveyed banks' executives are supporting technological acceptance by improving entrepreneurial readiness. Also, there is a clear understanding of the bank's management of the dimensions of entrepreneurial readiness and the dimensions of technology acceptance, which indicates the banking management's awareness of adopting entrepreneurial readiness and technology acceptance.

The aim of the research is to identify and measure the extent of interest of the Sudanese accounting and auditing offices in achieving the requirements of the quality of professional performance of external audit services, where the research was limited to the requirements of the audit office and those related to the audit team, the research data was collected from auditors in the external audit offices in the state of Khartoum - Sudan, where the study covers 2022, through a questionnaire developed for this purpose. The results of the research showed that there is an interest on the part of the Sudanese accounting and auditing offices in applying the requirements of the quality of professional performance of external auditing. The research recommended the importance of having a link with the major audit firms BIG4 in the Sudanese auditing environment, which enhances and supports the achievement of the quality of professional performance of external auditing, as well as the need for the Council for Regulating the Accounting and Auditing Profession in Sudan to play its role in setting and issuing standards and controls to regulate the process of professional practice of auditing and control.

This study aims to know the relationship between financial leverage tools and profitability indicators, as the industrial sector firms listed in the Iraqi Stock Exchange were selected as one of the most important sectors as a society for the study, and a sample of this community consisting of 10 firms was selected for the period from (2014-2018) , The problem of the study centered on the fact that most firms suffer from a high cost of capital as a result of the lack of prior planning to develop an optimal financial structure commensurate with their financial capabilities, which the company can use to use the debt and equity ratio that the company achieves a rate of return that exceeds the cost of sources of funds and with less risks Then, a theoretical and cognitive mattress was presented about the variables of the study, and the descriptive analytical method was used to analyze the data for those variables to reach a set of results by testing the hypotheses of the study whether they were accepted or not. The statistical programs (SPSS-25) and (Excel) were used to analyze the relationship between independent variables (financial leverage) and dependent variables (profitability indicators), as multiple regression was used to test the impact relationship between variables, and the study reached a set of conclusions, the most important of which are Financial leverage has a positive effect if the rate of return for profitability indicators (return on investment, return on equity and revenue power) is higher than the cost of debt for investments that were financed by debt and vice versa. Financial for the purpose of benefiting from tax savings and achieving returns higher than the cost of debt to achieve the optimal financial structure.

The goal of this research is to determine the impact of applying some green productivity strategies (shared environmental responsibility, green product innovation, green process innovation, green production) in enhancing competitive advantage in a sample of three mineral water bottling companies in Basra Governorate (Al-Janain Al-Muallaqa Company, Durrat Al-Khaleej Company, world company). This research relied on the descriptive analytical approach; and the questionnaire tool for collecting primary data from the research sample, which amounted to (108) individual workers in the companies under stud. In addition, the SPSS statistical analysis program has been utilized to reach the following results:The companies under study apply green productivity strategies to a very high degree (4.41). They have worked to provide green goods and products that are compatible and environmentally friendly. Also, the companies under study have a strong competitive advantage from the standpoint of their employees. Moreover, this study has discovered a positive and strong correlation between green productivity strategies and competitive advantage, and there is a significant effect of applying green productivity strategies in enhancing competitive advantage in mineral water bottling companies. Therefore, this research recommends that the senior management of mineral water bottling companies in Basra Governorate be careful to choose the methods that achieve successful management of environmental issues and work to confirm their commitment to environmental and social responsibility to make their products environmentally friendly and greener.

This research aims to analyze and predict the structure of public revenues (total revenues, total oil revenues, total tax revenues and their impact on supporting the federal budget of Iraq for the period (2004-2020). The importance of the research lies in the role played by oil and tax revenues to reduce the deficit, using the distributed self-slow methodology ARDL. The ARDL model is one of the prediction models to detect joint integration in the long term. The research reached several conclusions, the most important of which are: the problems of the Iraqi economy are due in their entirety to the lack of proper planning and effective management for the post-2003 phase, as the excessive dependence on revenues generated from exports Oil constituted the largest percentage of the total revenues. Thus, it was supposed to represent oil as the leading sector to attract other productive and administrative sectors. The most important recommendation of this research is to draw up correct development plans and strive to implement those plans to find revenue outlets to support the federal budget. The private sector supports various economic activities and thus increases the revenues resulting from taxes, rents, and others.

This research aims to test the relationship between organizational cynicism and the proactive performance of service providers through the interactive effect of moral disengagement. This work has been applied to a sample of university service employees in the faculties of Al-Muthanna University colleges of (Administration and Economics, Education for pure sciences, Basic Education, Arts, and Sciences). The sample number was (111) employees, and a questionnaire was utilized to collect data. In addition, this study assumed a negative relationship between organizational cynicism and proactive performance. The study also assumed that the moral disengagement variable plays an interactive role in explaining the relationship between organizational sarcasm and proactive performance. The authors have tested these hypotheses in this research and utilized appropriate statistical tools, such as the simple correlation coefficient and graduated regression analysis.

Over several centuries, the world has witnessed different stages, developments, and major transformations. It has accelerated, grown, and increased in speed and importance recently. After discovering alternatives to energy and electric generation through renewable energy sources, it relied on traditional energy sources, which provided the world with a clean, inexhaustible energy that contributes greatly to achieving the goals and indicators of sustainable development. After the traditional energy sources were the first source and what they left behind from the effects and residues, global warming and the ozone hole accelerated the discovery of non-traditional sources to get rid of the effects and repercussions of using depleted energy (fossil fuels). It is characterized by being available, cheap, and clean in its uses from its multiple sources such as solar energy, wind sources, hydroelectric energy, tides, and others that work to maximize electrical generation to achieve the goals of sustainable development in various countries, including Arab countries, especially Iraq.

This research has dealt with an important aspect of the banking business, represented in banking solvency and credit risk. This work aims to analyze the extent of interaction between banking solvency and credit risk to know the nature of the relationship between them as well as know the ability of the research sample banks to pay long- and short-term obligations. This research assumes that bank solvency affects credit risks based on statistical and financial methods represented by financial ratios (for bank solvency and credit risk). The statistical program SPSS (V. 26) has been utilized to analyze the data. To know the effect of bank solvency on the credit risk of private commercial banks of the research sample, a sample of private Iraqi commercial banks listed in the Iraq Stock Exchange and consisting of (5) banks belonging to a community consisting of (43) banks for the period from (2011) to (2020) and after addressing the theoretical side of the research. Also, this study has presented the practical side to reach a set of conclusions. Thus, based on multiple linear regression, this research has found a significant effect of solvency indicators on credit risk. The researchers have recommended a set of recommendations to banks, and the research sample, including the conscious use of credit risk indicators by analyzing market trends and knowing interest rate changes. Also, the behavior and tastes of customers and the extent to which they avoid fluctuations in returns that the bank is likely to be exposed to. Moreover, this analysis can improve the bank's work and use it to its advantage.

This research aims to develop managerial skills on the financial performance of small and medium-sized companies as a priority in Iraq, in which human resources management is an important aspect in enhancing the competitiveness of the institution and raising its position. Financial performance in terms of indicators, and the research sample was several companies operating in the Iraqi market for securities. This research came out with several conclusions. The most important of which is that strategic human resource management strategies significantly impact the growth and profitability of small and medium companies, and the research recommends several recommendations. The most important is that future research on this topic examines the impact of SHRM practices on SMEs in many cities with accurate data for SMEs in the same region.