ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The aim of this research is to assess the quality of health services for Imam Al-Kadhimin Medical City by diagnosing strengths and weaknesses through the 5Qs model. A random sample of 331 patients was selected using the questionnaire tool as a measure of the research variable, and it was distributed to patients discharged from the Medical City as a sample. The research and (SPSS 23, version 25) were used to analyze the research data, and the results showed that the quality of health services in the Medical City can be assessed using the model (5Qs), where the interactive quality ranked first in the size of the gap, then the quality of the infrastructure, then the quality of the process. . Then the general sense quality, then the objective quality, and the overall dimension gap (5Qs) was 35.60 and the dimension availability ratio was 64.40.

The research focuses on the great importance of banking risk management and its role in maintaining the integrity of the banking system through its reliance on the latest tools, which are stress tests to detect risks in a timely manner and achieve financial stability for the bank. The research also aims to know and understand the issue of financial stability and what are the mechanisms that banks follow To reach this stability, the most important conclusions are: The National Commercial Bank was able to pass the stress tests, where the capital adequacy ratios according to the credit risk test were 45%, the credit concentration risk test was 28%, the market risk test was 50%, and the operational risk test was 41%, and all these ratios are above the minimum set by the Basel Committee and the minimum set by the Central Bank, so it is able to face future risks and crises that it may be exposed to and is characterized by financial stability

The subject of government support for the agricultural sector in achieving economic growth in Iraq for the period (1996-2016) is one of the important topics that has received the attention of researchers and relevant parties due to the clear impact of government support on the agricultural sector through what the government provides (loans, fertilizers, pesticides, etc.) It has been positively reflected on economic growth if it is properly exploited. The research relied on the descriptive and analytical approach in order to achieve its hypothesis. Modern standard tests were used to determine the impact of government support for the agricultural sector on economic growth in Iraq, where the Autoregressive Distributed Lag Model methodology was used, and annual data for the period (1996-2016) were used to estimate the relationship in the long and short term between government support for the agricultural sector represented by investment allocations, investment spending, agricultural loans and government-supported allocations for the agricultural sector) and economic growth represented by the gross domestic product at current prices), based on the statistical program (12 Eviews) The research reached a number of conclusions, the most important of which is the existence of a joint integration between government support for the agricultural sector and economic growth. With the existence of a long-term equilibrium relationship moving from government support to the economic growth indicator, as the error correction parameter was negative and significant for all research variables.

Business organizations today struggle to withstand the great challenges and the continuous change in the business environment, and therefore the problem of research lies in how the organization can use the mechanisms of product innovation to secure distinguished experiences for its customers, as this research aims to know the extent of the impact of product innovation in its dimensions ( Presenting a new product, improving an existing product) in the customer’s experience in its dimensions (customer interaction and the physical environment). The research community included (the Arab Islamic Mashreq Bank), and the research sample included the bank’s employees in their various job positions. The exploratory descriptive approach was adopted in the research using the questionnaire as a tool to collect data and information The SPSS-ver.26 program was used in analyzing the data, and the results of the research found that there is a correlation and influence between each dimension of the product\'s innovation with the customer\'s experience

The study seeks to diagnose the challenges and obstacles that lead to the determination of public expenditure in the Iraqi public budgets, with the aim of developing a remedial vision to confront these challenges in a way that allows directing public expenditure to serve the Iraqi economy and society. The study is based on the hypothesis that “public expenditure faces many challenges and obstacles when preparing the public financial budget, economic, political and security, as well as being affected by the rentier nature of the Iraqi economy, and some methods and remedial mechanisms have not been seriously developed to confront these challenges.” The study adopted the deductive approach using the descriptive method, in order to achieve the objectives of the study and to test whether its hypothesis is proven or not.So that our study concludes that public expenditure in Iraq for chosen period faced many and varied challenges and obstacles, including what are internal challenges as in the ruling expenditures that oblige the government to spend regardless of the volume of revenues, including external economics that have an apparent and real impact on the volume of expenditure, and non-economic ones that affect These expenses such as administrative and financial corruption, and political and security reasons. Therefore, it is necessary to develop a future remedial vision for these challenges facing public expenditure in Iraq, through the use of a mechanism for restructuring public expenditure in the items of Iraqi public budgets by applying financial governance methods and procedures, and working to diversify the sources on which the financing of public expenditures depend, and to strengthen partnership Between the public and private sectors to support the general budget in Iraq with additional funding sources that support financial and economic diversification

This research aims to study the impact of the five basic maintenance practices (5S) on operational performance in its dimensions (cost, quality, delivery, and flexibility). The target research sample was represented by the Department of Production Operations in its departments (production, maintenance, projects, and quality) in the Baghdad Company for Soft Drinks. The research sample reached (86) individuals, and for the purpose of data collection to conduct statistical analyzes, the research relied on the questionnaire as a main tool, as (86) questionnaires were distributed to sections (Production, maintenance, projects, and quality) The number of retrieved questionnaires was (81) valid for statistical analysis. The program (SPSS V.24) was used, and to achieve the objectives of the research, many statistical methods were used. such as (Cronbach\'s alpha test, kurtosis and skewness, arithmetic mean, standard deviation, coefficient of variation, Spearman\'s correlation coefficient, coefficient of determination and impact factor). This research reached a set of conclusions, the most important of which is the existence of an impact relationship for the five basic maintenance practices (5S) on operational performance in its dimensions (cost, quality, delivery, and flexibility).

The research aims to measure the availability of the requirements of the quality management system for educational institutions according to the specification (ISO21001:2018) in the College of Business Informatics to determine the gap between the actual reality and the requirements of the specification, the problem of study is the weakness of creating the appropriate environment for the provision of good educational and administrative services and weak application of the requirements of quality education and quality management systems in the college according to the requirements of the quality management system for educational institutions And there is a weakness in the documentation and successful application of them. The study adopted the method of case study to reach its objectives, and used the screening lists prepared based on the specification items as a tool for collecting data, and used a number of statistical tools to address it and calculate the application gap, the results of the study showed a large gap in the ratio of conformity with the specification of the quality management system (ISO21001:2018), with the total gap (79.90%), and recorded the highest gap between the two areas of improvement and performance evaluation , while the lowest application gap was recorded in the operating line

The study aimed to clarify the relationsh between the functions of the audit committee and its role in improving the quality of accounting profits, and raising credit efficiency. And to achieve the objectives of the study, the SPSS program was used to analyze the questionnaire, and the study was applied to accountants and internal auditors in Iraqi banks in Iraq, where the sample size was 130 individuals. In the future, it reduces financial risks and increases credit efficiency. The strength of the audit committee and the control system within the economic unit enables the repayment of loans on time and thus leads to raising credit efficiency. The evaluation of all procedures in the bank leads to improving the quality of profits and raising credit efficiency. Effectively reduces profit fluctuation and ensures its continuity, and the work of audit committees within banks according to a specific framework improves the quality of accounting profits. The study made several recommendations, including: The independence of audit committees in banks has a positive impact on improving the quality of profits and raising credit efficiency. Rehabilitation and training of members of audit committees to increase their skills and enable them to do their work better, and increase interest in the role played by audit committees in Iraqi banks

The main direction of the study was to show the impact of sustainable marketing in determining strategic options according to Porter's model, as the subject of sustainable marketing enjoys relative modernity and its impact on achieving competitive advantages for organizations. The study was applied in the General Company for Textile and Leather Industry (Al-Qatniyah Factory) in Baghdad Governorate. The researcher felt through field visits that the organization under study (Al-Qatniyah Factory) found that it suffers from problems due to marketing and recreational methods and lacks competition in light of global competition and open borders. This led to many challenges and difficulties facing Iraqi organizations. The importance of the study lies in providing an information base for individuals interested in the study and for senior management in the factory under study that may contribute to developing the future reality of the organization, which Iraqi organizations can benefit from to achieve sustainable competitive advantage by choosing the best competitive strategic options, and identifying the most important factors that help achieve this. It sought to provide a clear vision of the competitive strategic options followed by the factory under study and to show the most successful strategic option. The study relied on three main variables for the first variable: sustainable marketing, the social dimension, the environmental dimension, and the economic dimension. As for the dependent variable, it was represented in the options
The main direction of the study was to show the impact of sustainable marketing in determining strategic options according to Porter's model, as the subject of sustainable marketing enjoys relative modernity and its impact on achieving competitive advantages for organizations. The study was applied in the General Company for Textile and Leather Industry (Al-Qatniyah Factory) in Baghdad Governorate. The researcher felt through field visits that the organization under study (Al-Qatniyah Factory) found that it suffers from problems due to marketing and recreational methods and lacks competition in light of global competition and open borders. This led to many challenges and difficulties facing Iraqi organizations. The importance of the study lies in providing an information base for individuals interested in the study and for senior management in the factory under study that may contribute to developing the future reality of the organization, which Iraqi organizations can benefit from to achieve sustainable competitive advantage by choosing the best competitive strategic options, and identifying the most important factors that help achieve this. It sought to provide a clear vision of the competitive strategic options followed by the factory under study and to show the most successful strategic option. The study relied on three main variables for the first variable: sustainable marketing, the social dimension, the environmental dimension, and the economic dimension. As for the dependent variable, it was represented in the options

The adoption of Islamic accounting standards is considered one of the important tools that contribute to highlighting the investment and developmental role of Islamic banks, and helps them communicate the results of their performance and indicate their real and reliable financial positions, which will provide sound and real performance indicators for their performance and the promotion of their legitimate uniqueness. Therefore, the current research aims to study and analyze the levels of commitment of Islamic banks listed in the Iraqi Stock Exchange to the practice of Islamic investment activities, as well as the degree of their commitment to the requirements of Islamic accounting standards in accounting for investments.Therefore, in order to achieve its objectives, the research relied on the descriptive, quantitative, and analytical approach in measuring and analyzing the reality of the commitment of Iraqi Islamic banks to apply Islamic accounting standards and practice Islamic investment activities by relying on the financial reports of Islamic banks listed on the Iraqi Stock Exchange and the reports of auditors, and the research sample was represented by all Islamic banks listed in the Iraqi financial marke
The research reached a set of conclusions, most prominent the decrease in investment in (Mudharaba Murabaha, Musharaka and other Islamic financing and investment formulas) in Iraqi Islamic banks, because of the unstable economic conditions that Iraq is witnessing during the research period. The research also recommends the necessity of balancing the Iraqi Islamic banks in investing in long-term investment formulas (Mudharaba, Istisna’a, Ijara, etc.) with investments with fixed returns such as Murabaha and others in order to achieve all aspects of development (financial, economic and social).

The aim of the research is to show the impact that strategic improvisation can play on the Managing Organizational Crises of business organizations. Where the study was applied to the telecommunications companies by distributing questionnaire forms that were converted into an electronic form to ensure that it reached the largest number of the sample surveyed, and the telecommunications companies have branches in all parts of Iraq. The study relied on four dimensions of the independent variable, strategic improvisation, represented by (strategic flexibility, strategic vigilance, innovation, and entrepreneurial direction), while the dependent variable of Managing Organizational Crises had three dimensions represented by (speed of decision response, communication and information flow, and resource mobilization). In order to answer the problem posed and to indicate the validity of the main and sub-hypotheses proposed or not, we chose the descriptive-analytical survey approach, which aims to collect facts and data about a particular phenomenon or situation with an attempt to interpret and analyze these facts to reach recommendations and suggestions regarding the situation or phenomenon under study. Decision makers Asia Cell and Zain Iraq Telecom and their branches spread throughout Iraq, where the sample was selected according to intentional sampling techniques. The researcher adopted 126 correct questionnaires out of 131, of which 5 were rejected as incomplete answers.That is, the number of approved questionnaires is approximately 53% more than the required number, which is a statistically acceptable percentage that contributes to the correct representation of the community, and thus the results can be generalized to the community as a whole. After evaluating and testing the credibility and stability of the research tools, data analysis and hypothesis testing was conducted using many statistical methods and methods that fit the nature of the research and its hypotheses, such as the median variable, the exploratory and confirmatory factor, and other statistical means. Its dimensions and Managing Organizational Crises. Which represents the validity of the study hypotheses. As for the most important recommendations that the study came up with, conducting more studies on the subject of strategic improvisation, because it has an important role in business organizations and the need of those sectors for that, interest in activating the role of improvisation in concept and application among the category of managers and decision-makers, especially those responsible for sites interested in Managing Organizational Crises and raising the level of high competition.

The objective of this research is to define the banking reputation, its management, its risks and ways to measure them, and to highlight its importance for banks in increasing their revenues and achieving sustainable profits that enhance the bank’s position by maintaining its market share and enhancing its position in the minds of stakeholders, which is reflected by preserving existing shareholders and attracting new investors as well as strengthening The bank has a cadre of qualified people through the attraction generated by the strong reputation of the bank. It also aims to identify the way to build, maintain and repair the reputation in case it is damaged, because the banking reputation, like any of the bank’s assets, needs maintenance and repair, We also seek to identify the risks to which banking reputation is exposed, how to identify them, the types of these risks and methods of measuring them, and measuring banking reputation, as there are quantitative methods for measurement as well as qualitative methods, Where we have reached that Iraqi banks do not take into account the reputation where there is no indication in the financial statements to measure reputation risk and risk management reference to his reputation, showing a lack of interest.

The success of contemporary business organizations in the quality that contributes to providing valuable innovations for the organization and society because it\'s the basis for the development of organizations and the development and progress of contemporary societies. and from thispoint of view, the research aimed to demonstrate the impact that quality can play in achieving marketing prowess. it focused on quality as an independent variable and dealt with marketing prowess as a dependent variable through its dimensions ,Exploring Opportunities, and exploiting opportunities,The search was applied in Zain Iraq Telecom Company in Baghdad Governorate, depending on the descriptive exploratory approach in the research through the questionnaire as a tool for collecting data and information and (SPSS-ver.23)program was used to analyze the data. The research reached a set of conclusions, the most important of which is that the company\'s services are characterized by stability and non-regression in order to achieve acompetitive position in the Market .The research recommended the company with asset of recommendations, the most important of which is the need for the company\'s management to adopt a mechanism to develop and improve the quality of its services provided to the new regions in order to staylonger in these Market

Abstract:
(The rule of strategic planning in the Iraqi government institutions after 2014)
This study aims to clarifying the essential concepts that related to strategic planning with its dimentions : (vision, mission, goals, analysis, option), and it rule in the improving of the institutional performance with it dimentions : (quality, quantity, time, procedures) through discovering the relation and the effect to each other, and evaluate the state of Iraqi goverment institutions after 2014, by studying them and the decisions that related to this subject. The study has find that there is real positive correlation between the strategic planning and the extent of effectiveness of the institutional performance, therefore, the government should realized the importance of strategic planning as a methodology and a tool to achieve the functionality of performance that will promote the reputation of the institutes and there axial work to manage the public issues that represent the basis of institutional existence.

In the organization, The human capital represents an essential pillar to control the scope of : ( productivity, profitability & feasibility ), Therefore, the actor institutions have placed there human capital in the priority of administrative functions, So, this study targets to define the concepts of : strategy, administrative traiming, human capital & the goals of each one and their dimentions, also, the constraints that facing the strategic prospective of the important steps for the training and that will increasing the human capabilities : ( Knowledge, skills and behavior ) of the employees to make the organizations reaches their targeted aims, through strategic vision & Orientation.

The objective of the current research is to determine the level of commitment to the application of quality banking governance mechanisms in accordance with the domestic requirements of the Central Bank of Iraq derived from the international standards of bank governance for the sample of banks listed on the Iraq Stock Exchange. (9) Commercial banks, based on the content analysis method and the preparation of the main search tool of the Inspection List, research data have been collected from the annual reports of banks available on the Iraq Stock Exchange and official bank sites, the research sample, for the period between the years (2016) and (2019), based on the preparation of the Governance Quality Mechanisms Check List on the Central Bank of Iraq\'s Corporate Governance Manual of the Year (2018) In addition to US GMI mechanisms, a series of conclusions were reached, the most important of which were mad.

The aim of the research is to shed light on the elements of success for the work of business incubators in the local environment, and to identify the role of the accounting organization of business incubators in the decisions of financiers by adapting financial accounting systems according to international accounting standards for the public sector, which can be adopted to organize the work of business incubators and study its impact on decisions Funding, by conducting a survey of the opinions of a sample consisting of incubator managers, in the higher education sector and those involved in the work of business incubators The most important finding of the research mechanism is the lack of real knowledge of business incubators in academic and professional circles and the role that they can play on the local economy, and the presence of weakness in the methods of accounting organization for the activities of business incubators in the local environment and the absence of specific local or international accounting standards to standardize accounting for their funds and direct them If the accounting work of business incubators is organized, it will provide appropriate information that will increase the quality of financing decisions, and the most important thing the research recommends is activating the role of business incubators by increasing their role in supporting local development by updating existing laws. Or the enactment of new legislation that increases its powers of expansion and raises its importance by referring to the development of accounting work in it by keeping pace with the issuance of international accounting standards for the public sector in a manner consistent with the Iraqi environment.

In today's world and with increasing competition in every field and for everything. The air transport
service has become one of the main areas of competition in the field of transport, whether between
carriers or the countries that own this service. The supply chain is the backbone of the air transport
service, through which organizations can provide the best services to travelers and establish long-term
relationships with them through punctuality, avoiding shipping delays and reducing logistical errors.
Through the preliminary survey conducted by researchers at Baghdad International Airport, it was
found that the activities and practices of the supply chain are not clear, which affects the quality of
services provided at the airport. Therefore, the study problem was formulated in the form of a number
of questions, including: What is the level of quality of air transport services provided at Baghdad
International Airport, what is the level of linkage of the efficient supply chain and its dimensions, and
the quality of air transport services at Baghdad International Airport.

(ISO10018:2020) in organizational loyalty at the dimensional and overall level in the Oil Distribution Company from the point of view of the employees of that company, This research came to solve the problem that the researchers touched through the preliminary survey of the research population represented by the Oil Products Distribution Company affiliated to the Ministry of Oil, which embodied its need to enhance the participation of workers in accordance with the international standard (ISO 10018:2020) in order to release the latent energies in the souls of the human resource by increasing the degrees of their loyalty To this company and make them emotionally attached to it and then achieve the goals efficiently and effectively. The research relied on the descriptive analytical approach in polling the opinions of the research sample members. Therefore, the questionnaire was used as a tool to analyze a random sample of (100) employees out of the total population from different specializations (administrative, engineering and technical) at the company’s headquarters, whose number is (357), with a percentage of (28%). The results were analyzed using the statistical program SSPS V.24).

The research aims to study value engineering and reverse engineering, which are strategic cost management tools in order to demonstrate their role in achieving the competitive advantage dimensions by reducing cost, improving quality, responding quickly to the customer and providing sufficient flexibility in responding to changes in customers\' renewed needs and desires. To achieve the objectives of the research, a basic hypothesis was formulated, of which four sub-hypotheses were tested and analyzed by designing a questionnaire and distributing it to the study sample in a random manner. The questionnaire included two axes, the first is the collection of information on the research sample to analyze the characteristics of the sample, and the second is to explore the opinions of the research sample on the role of value engineering and reverse engineering in achieving competitive advantage. The questionnaire data was analyzed using the Statistical Program (SPSS) to reach the research results.The research found that value engineering and reverse engineering are an integrated framework, and that the integration and interaction between them leads to the generation and improvement the value of the product by reducing its cost and increasing its quality, and achieving the necessary functional specifications to meet the requirements and desires of customers, to achieve the competitive advantage of economic units.