magazine of college Administration&Economics for economic & administration & financial studies

The research aims to investigate the impact of the asset investment indicator (natural logarithm of assets) and profitability indicators (return on assets, return on equity, return on working capital, operating profit margin, and market value/book value) on stock returns for a group of banks listed on the Iraq Stock Exchange. The research assumed no significant (positive) relationship between asset investment and stock return at a significance level (α = 0.05), as well as no significant (positive) relationship between profitability with its indicators and stock return at a significance level (α = 0.05) for the sample banks of the research. The research concluded a set of important findings, including that profitability and asset investment play a significant role in asset pricing across sectors not only with variables but also with those related to high return premiums. They also help interpret a wide range of other outlier cases that some models have failed to explain due to this unique role played through profitability and investment, indicating their interpretive strength, which is of utmost importance. The research provided a set of recommendations, including analyzing the financial market accurately and in-depth before making any investment decision to identify opportunities and risks associated with each type of asset, and banks seeking the expertise of experts to make appropriate investment decisions that align with the objectives set by bank managements.

The research aimed to analyze the impact of inflation on the stock returns of the sectors that make up the Iraq Stock Exchange. The research added the Autoregressive distributed lag model in analyzing the impact of inflation on the sectors of the Iraq Stock Exchange using monthly data for the period 2007-2022.
Among the most important conclusions reached by the study: There is an inverse relationship between inflation and the returns of each of the (banking sector, insurance sector, investment sector, tourism sector and the general market index) and there is also a long-term balance between inflation and sector returns for the period (2007-2022). It also showed The results of the short response: There is an inverse relationship between inflation and the returns of the banking, insurance, and investment sectors and the general market index. These results confirm that stocks are not a hedge against inflation in the long term in the Iraqi stock market.

This study aims to demonstrate the role of renewable energy in achieving environmental sustainability. The study started with a main problem that included several questions, the most important of which was (to what extent does the use of renewable energy play a role in achieving environmental sustainability? With the increasing interest in studying the subject of renewable energy as one of the most important sources of global energy apart from traditional energy, as well as being clean and non-polluting energy for the environment, which has given it great importance in light of the global energy crisis, which we are trying to highlight by shedding light on the reality of renewable energies in Iraq based on the descriptive analytical method of data. The study concluded that renewable energy is the best alternative as it is a permanent,
clean and inexhaustible natural energy source, so investing in it is a successful strategic step. The results indicate that Iraq suffers from a severe energy shortage, especially in the summer and peak days, due to its heavy reliance on traditional energy, so the study recommends expanding the production of hydroelectric power and solar energy

Intellectual capital and earnings management are two very important factors in the banking sector and play an important role in maintaining and improving the performance of banks. Intellectual capital includes knowledge, experience, skills, capabilities of employees and other banking resources. Banks that take care of their intellectual capital and manage it in the best way can use it to provide more quality services and be more successful in competing with other banks. In addition, intellectual capital can improve the efficiency and productivity of a bank, thus increasing the profitability and growth of the bank. On the other hand, earnings management means controlling and managing the resources and income of the bank with the aim of maintaining and improving profitability and improving the financial performance of the bank.
Banks that pay attention to managing their profits can increase their profitability by reducing costs and optimizing the use of resources and, as a result, can grow and develop. Also, earnings management can help maintain the financial stability of the bank and strengthen the bank in the face of financial problems. Therefore, intellectual capital and earnings management are two very important factors in the banking sector and must be given special attention to maintain and improve banks' performance.

This study aims to identify the role of strategic ingenuity in reducing the effects of financial failure for the study sample. Also, the present study contributes to existing knowledge by verifying the importance and role of strategic ingenuity and its impact on the local financial companies’ financial performance. The sample consisted of (5) Arab financial markets: Iraq, Kuwait, UAE, Jordan, and Qatar for (2010-2020). Data analysis and hypothesis tests were conducted according to statistical standards using the (SPSS) package for the social sciences.The results of the analysis support the assumptions that strategic ingenuity leadership directly impact positively in reducing financial failure in the practices and services of the study sample.
In light of the results, the study recommends that senior management in banks should focus on innovation and creativity, identify new opportunities, and develop ideas and projects.

Double economic shocks are one of the important topics because of the changes and imbalances in the macroeconomic balance, and the double shock is the simultaneous occurrence of two shocks at the same time, in the form of external shocks and internal shocks, and their results are negative and imbalances occur in the balance of payments and budget deficit, and one of the most vulnerable countries to double shocks are rentier countries as a result of direct dependence on one revenue and lack of diversification of revenues, as when a double negative shock will lead to a decline in oil revenues and a decline in foreign reserves, and that the need to use foreign reserves in order to reach stability and balance of the economy, the research aims to indicate the impact of double economic shocks and their negative impact on the depletion of foreign reserves.A number of conclusions were reached, the most important of which were the results of statistical analysis showed a negative impact on foreign currency reserves in times of double shocks that lead to a decline and decrease in foreign reserves, and a number of recommendations were made, the most important of which is to use part of the foreign reserves for foreign investment and in aspects where the risk is low in countries with a high credit rating, in order to ensure obtaining foreign revenues to be added to oil revenues and work on allocating part of the excess foreign reserves to build a sovereign fund aimed at using these reserves in times of shocks.

Our research seeks to measure the connection and impact between its variables (green human resources management, sustainable development) in the Carr Cement Factory and to demonstrate their application in the laboratory in the course of the research. The main research problem is summarized in clarifying the role that green human resources management plays in supporting the organization under study to achieve sustainable development. The analytical approach was relied upon, and the data was analyzed and processed using the statistical program SPSS v.26 and the program Smart PLS V.4. The questionnaire was relied upon as a tool to collect information and data related to the problem of our research in the laboratory during the research. Our current research targeted individuals working in a cement factory. Carr distributed (70) questionnaires to employees in the organization under study, and (65) questionnaires were retrieved from them, valid for statistical analysis. It became clear from the results that the use of green human resources management in the laboratory contributes significantly to achieving sustainable development to keep pace with the continuous change in the external environment and reach goals. The laboratory seeks to achieve it efficiently and effectively.

The research aims to determine the impact of strategic leadership as an independent variable through five dimensions: (determining strategic direction, diagnosing balanced organizational control, effective management of the organization's resource portfolio, effective sustainability of organizational culture, emphasizing ethical practices) in achieving crisis management as a dependent variable by adopting five dimensions: (detecting warning signals, preparedness and prevention, containing damage, restoring activity, learning), and based on a main problem embodied through a question: What is the impact of strategic leadership of the directorates of the training complex affiliated with the Iraqi Ministry of Interior in achieving crisis management for these organizations, as it appeared far from adopting scientific models that enable it to identify the elements and dimensions that achieve excellence, and the descriptive analytical research method was adopted in presenting and interpreting the research information,and the questionnaire was used as a main tool in collecting data and information, in addition to choosing the sample of the current study, a deliberate sample that included 220 directors of the directorates of the training complex, as (220) questionnaires were distributed to them after adopting the five-point Likert table, and (18) were excluded from it that were not suitable for analysis, so that the number became (202) Questionnaire, and the data were used to measure its variables, including facts about the performance of the training complex directorates, and then the data were analyzed using a set of statistical methods (arithmetic mean, standard deviation, coefficient of variation, correlation coefficient, and confirmatory factor analysis as basic structural tests for the validity of the adopted measures, a set of descriptive statistical measures and analysis of the relationship of direct and indirect influence using AMOS v.26- SPSS V.28 programs). The research reached a set of recommendations, the most important of which was the necessity for the training complex directorates affiliated with the Iraqi Ministry of Interior to pay great attention to strategic leadership by determining the strategic direction, diagnosing balanced organizational control, effective management of the organization's resource portfolio, effective sustainability of organizational culture, and emphasizing ethical practices because of their great impact in achieving crisis management, which will be positively reflected in serving the researched organizations.

The main objective of this research is to study the effect of organizational trust in reducing emotional exhaustion among employees in Hillah Municipality Directorate. A conceptual model was developed to find a mechanism through which organizational trust affects emotional exhaustion. Multiple statistical analyses were applied to test the hypotheses developed in this research using structural equation modeling. These hypotheses were tested through a survey questionnaire. Pre-designed scales were used to measure the organizational trust variable and the emotional exhaustion variable. (196) employees participated in the current study. Their responses were examined using linear regression, confirmatory factor analysis, and structural equation modeling. The results reveal that organizational trust is a positive indicator that contributes to reducing emotional exhaustion. This study may help managers better understand the importance of organizational trust and emotional exhaustion. Creating an environment based on trust can help increase employees’ trust in their organization, which may lead to improved job performance as a result of overcoming the emotional exhaustion that employees may experience at work.

The study aims mainly to test the effect of the professional specialization of the auditor on stock prices in the Iraqi environment, by applying it to 60 observations (bank/year) in Iraqi commercial banks listed on the Iraq Stock Exchange for the period from 2017-2022. All research variables were measured quantitatively based on models developed by previous literature. The professional specialization of the auditor was measured using the weighted market share measure, and the change in stock prices was measured by calculating the change in the market value of the stock at a specific time. The continuity of the company was also measured. Using the Altman model, as well as a set of statistical methods to test hypotheses and find out the size of the correlation, effect and level of significance between the research variables and using statistical programs (SPSS Vr.22), (Eviews-v22) and AMOS).
The results of the research showed that the professional specialization of the auditor significantly affects both stock prices and the continuity of the company, and the change in stock prices affects the continuity of the company.