Iraqi Journal for Administrative Sciences

The study aimed to explore the moderating role of knowledge champions in the relationship between empowering leadership and readiness for change, by conducting an exploratory study in the Warith Educational Group. The study adopted a quantitative approach based on the questionnaire that was distributed to a number of male and female teachers, and the number of questionnaires retrieved and valid for Statistical analysis were 218 questionnaires. Using Partial Least Squares Modeling (PLS-SEM), it was found that there is a significant moderating effect for the Knowledge Champions variable on the relationship between empowering leadership and readiness for change. The study recommended the importance of adopting empowering leadership in order for this to reflect positively on employees’ readiness for change, in addition to paying attention to knowledge champions for their positive role they play in supporting the change process.

The research aims to measure and analyze the credit strategies of banks. The research sample is commercial banks listed on the Iraq Stock Exchange, where (14) banks were selected for a time series of (19) years, for the years (2004-2022) in the banking sector, and data and information were obtained. It is necessary to research from the reports published in the Iraqi Stock Exchange and the Securities Commission regarding credit strategies (loan concentration, loan growth, market share, banking stability) and regarding the market value (closing stock prices and stock price) of the commercial banks, the study sample, where the data was analyzed. Credit strategies and market value in terms of forecasting using the (ARIMA) model via the EViews.v12 program and in terms of the relationship with a statistical impact via the Excel 2019 program. The researcher reached a number of conclusions, perhaps the most important of which is the existence of a statistically significant impact relationship for credit strategies in... Market value.

The income statement represents one of the four basic statements stipulated in Standard (IAS1) (presentation of financial statements), through which the ability of the economic unit to generate revenues and fulfill its obligations to others and the efficiency of its operational operations in achieving profits can be determined. Hence the idea of research came to shed light on the indicators of this statement and demonstrate their impact on evaluating profit management through the results of the analysis using profitability indicators. The Modern Sewing Company was chosen as a sample for the research to demonstrate this effect by calculating the company’s profitability ratios during the years (2018-2020). The research reached a set of conclusions, the most important of which are: The income statement indicators provide a chronological sequence of profits from the beginning of revenue generation until the amount of net profit and the changes that occur to it.

The current study aims to test the correlations and influence between the variables of soft leadership skills and workplace well-being for a sample of employees at Al-Ittihad Food Industries Limited. The soft skills of leadership were measured across six dimensions: (communication skills, teamwork skill, planning and organization skills, leadership skills, personal mastery skill, initiative skill), while workplace well-being was measured (positive influence, negative influence, achievement factor). The study sample was (159) individuals working in the company\'s various departments. The study also relied on a set of statistical methods represented by a normal distribution test, confirmatory factor analysis, descriptive statistics, correlation analysis, and structural equation modeling based on programs (AMOS V.25, Microsoft Excel, SPSS V). 25) The study reached a set of results, the most prominent of which was the presence of a significant effect of the variable of soft leadership skills on well-being in the workplace at the level of the Al-Ittihad Food Industries Company Limited, the study sample. This indicates the possibility of investing in this relationship that will lead to increasing the level of well-being in the workplace. Thus, creating a stimulating work environment capable of controlling pressures and facing challenges. Based on these conclusions, the study presented a set of recommendations, the most important of which is the necessity of fully moving toward investing in soft leadership skills to enhance them and benefit from them in achieving well-being, satisfaction, and commitment at work

The research dealt with discovering the relationship between the auditor and earnings management and knowing the auditor’s ability to limit earnings management practices in companies, given that these companies manage their profits. Although the financial statements are prepared in accordance with financial accounting standards, these standards may be exploited by some accountants by using creative practices to address financial events. The research concluded with a set of conclusions, the most important of which is that the auditor profession aims to provide services to many parties that benefit from the financial statements, including current and prospective investors. Those who are interested in obtaining honest information that reflects the true financial situation of the company. One of the most important recommendations recommended by the researcher was the need for professional organizations to pay attention to evaluating the impact of earnings management practices, including the formation of allocations that affect the credibility of the financial statements.

The Research aimed to investigate the availability of organizational integrity dimensions and strategic excellence, as well as to analyze the relationship and impact between them in the faculties' councils of private universities in the city of Erbil. A hypothetical model was designed, comprising Two main hypotheses, which were statistically tested using a questionnaire to collect data. Descriptive analytical methodology was employed to analyze the relationships and effects between variables, with the questionnaire serving as the data collection tool.
The main and sub-variables were described and analyzed for their relationships and impacts using descriptive analytical methodology. The research population consisted of all members of faculties' councils in private universities in Erbil, with their number totaling 117, as per data and statistics from the Ministry of Higher Education and Scientific Research. Fifty-eight of them were selected to represent the research sample.
Hypotheses were tested using statistical analyses with SPSS V26 software. The research revealed high positive and significant relationships between organizational integrity dimensions and strategic excellence at both the overall and partial levels. The study recommends directing the strong relationship between the variables towards serving universities.

The research included the independent variable (strategic planning) and its dimensions (strategic direction, strategic analysis, strategic choice) and the dependent variable (job satisfaction) and its dimensions (satisfaction with work content and variety of tasks, satisfaction with salary and incentives, opportunities for development and promotion). The research problem was limited to changes What happened to the health environment of the community and the competition existing at the governmental level, the community was targeted randomly and included taking into account some of the opinions of hospital workers. The sample that was targeted reached (95) individuals and is considered a purposive sample. We relied on three basic aspects in the research: verifying the stability of the scale, verifying the statistical description, and testing hypotheses (correlation and influence). Statistical methods were adopted, including confirmatory factor analysis testing, reliability, arithmetic mean, standard deviation, correlation, and structural equation modeling using statistical programs, including SPSS and Smart PLS.

The research seeks to measure and analyze the impact of banking competition on solvency capacity through several financial indicators, namely (Herfindahl-Hirschman (HHI)) to measure banking competition. As for the solvency capacity, it was measured by the following indicators (the ratio of ownership rights to total deposits, the ratio of ownership rights to total assets, The ratio of ownership rights to total loans, the ratio of liabilities to total assets), and the research sample was chosen from among the commercial banks listed on the Iraq Stock Exchange, which includes ten banks: (Baghdad, Iraqi Commercial, Investment, Middle East, Iraqi National, Credit, Sumer Commercial, Gulf, Mosul, and Babylon Bank) for the period 2005 until 2022. The research used simple linear regression using the Smart PLS4 statistical program. The research reached a set of results, the most important of which is that there is a statistically significant effect of banking competition on the bank’s fulfillment capacity. In light of this, the research came out with a number of The most important recommendations are that commercial banks should follow policies and strategies that lead to improving the competitiveness of banks by diversifying bank deposits and not following a policy of concentration.

The research aims to explain the role of financial recovery in improving the bank’s reputation through financial indicators (rate of return on assets, capital owned to loans, capital owned to deposits), while the reputation of the bank was measured by indicators (age of the bank, book value to market value, Stock return), the research sample consisted of nine commercial banks listed on the Iraq Stock Exchange through their annual reports published on the Iraq Stock Exchange for the period of time 2005-2021, using the statistical program (Microsoft Excel vs. 10, SPSS V. 25. Backward Regression Analysis, and analysis of variance), and the research reached a set of main conclusions, including that the commercial banks in the research sample vary in indicators of banks’ reputation, and thus the research came out with a number of recommendations, the most important of which is the necessity of adhering to financial recovery indicators as a main axis of reform, because they are fundamental to the strategies that It has banking management to solve many financial problems.

The research reviews the understanding of the impact of green intellectual capital on organizational reputation by analyzing the relationship between their dimensions. It aims to assist the management of private universities and colleges in enhancing sustainable environmental performance. The study began with a main problem that included questions about the nature of the relationship between its variables, including the extent of interest of private universities in Karbala in green intellectual capital and its dimensions. The study adopted purposive sampling, with the number of individuals who responded to the study being 131 leaders and academics. The researchers utilized various statistical methods such as SPSS, Microsoft Excel 2016, and AMOS. The results showed significant correlation and influence between green intellectual capital and organizational reputation. The researchers recommend increasing focus on green intellectual capital dimensions to improve organizational reputation.