Managerial Studies Journal

‏ ‏Religious organizations, which are non-profit ‎organizations by nature, operate in complex ethical and ‎social environments, which requires them to have flexible ‎organizational responses to these complexities. This study ‎aims to determine (the effect of human resource flexibility ‎on organizational performance, talent capital is a ‎moderating variable) and a conceptual framework has been ‎built according to the variables of the study in the light of ‎which the study hypotheses were formulated the research ‎community consists of the employees of the Sunni ‎Endowment Directorate in the southern region and a sample ‎was respondent with a number of (109) and the ‎questionnaire was used to collect data. The results of the ‎statistical analysis indicated that there is a positive impact ‎of human resource flexibility on the organizational ‎performance, which was measured by using Balanced ‎Scorecard for Nonprofits In light of the results reached, a ‎number of recommendations were proposed.‎

‏ ‏This study aimed to provide a theoretical and practical ‎framework on the impact of creative thinking as an ‎independent variable in achieving organizational excellence ‎‎(the depend‎
‏.‏ent variable). The study was conducted on a sample of Basra ‎University employees totaling (352), who were randomly ‎selected. The questionnaire was used as a method for ‎collecting data through the use of a set of statistical methods ‎and tools available in the programs (SPSS.v.23 –AMOS.v.23). ‎The study hypotheses were tested, and the results indicated ‎that there is a positive effect of creative thinking in achieving ‎organizational excellence. On the results, a number of ‎conclusions were reached and a number of recommendations ‎were proposed.‎

This study aims to determine the effect of servant leadership ‎with its five variables on creative behavior in addition to ‎investigate the effect of the organizational climate on ‎creative behavior in the workplace. The hypothesis of the ‎current study was built based on these three variables. This ‎study applied in the governmental oil sector in Iraq. The ‎questionnaire was used as a tool for collecting data in four ‎governmental places, and (400) staff members were selected ‎as a sample of this study. Many statistical tools were used ‎such as (AMOS. V. 24 -SPSS. V. 24) for data analysis. This ‎study reached to the following conclusions: there is a ‎positive direct effect of servant leadership (especially ‎altruism, persuasion style, organizational oversight) on ‎creative behavior. The results also showed, there is a ‎positive direct e effect of the servant leadership (especially ‎altruism, wisdom, and persuasion style) on the ‎organizational climate. There is also a direct positive impact ‎of the organizational climate (especially independence, ‎training, and formal nature) on creative behavior.‎

This study aims to test efficiency of 17 Iraqi commercial banks ‎over a period of five years from 2014 to 2018 using BBC-0 ‎variable volume returns for DEA analysis. The inputs and outputs ‎of the study were selected according to the arbitration of the ‎decision makers (directors of the branches of banks) in Basra city ‎and on this basis the inputs (capital, deposits) and outputs ‎‎(Investments, loans) were selected. This study found that Iraqi ‎commercial banks varied in efficiency in some banks and others ‎achieved efficiency for consecutive years because they took ‎advantage of their inputs well and thus achieved an optimal level ‎of output, resulting in full efficiency over these five years. ‎Therefore, the study recommends that banks adopt quantitative ‎and qualitative standards to improve the efficiency of production ‎elements, which are one of the most important pillars for ‎improving banking performance, and adopt modern evaluation ‎methods such as the DEA analysis of date method by bank ‎managers and decision makers, and identifying standards that are ‎consistent with the requirements of each bank, and establishing a ‎mechanism through which the process of collecting data ‎periodically, and taking into account the reasons that have ‎become an obstacle between the bank and its efficiency. And ‎study and analyze these reasons accurately, carefully and ‎objectively, and banks that have not achieved efficiency should ‎not neglect the reference units (banks that have achieved full ‎efficiency) so that they can follow in their footsteps to achieve ‎full efficiency.‎

The Research aims to identify the analytical procedures and ‎their role in diagnosing and discovering creative accounting ‎practices of the study sample Which is represented by the ‎Company for Southern Refineries because of the role of ‎analytical procedures in reducing the time and cost of the audit ‎process and increasing the efficiency and improving the quality ‎of audit by discovering the fundamental errors that lead to ‎misleading the financial data as well Its suitability for large ‎economic units, and the study, along with its practical ‎application, reached a role for analytical procedures in the ‎disclosure of creative accounting practices, which is reflected in ‎the lack of misleading the financial statements of the company ‎so that the researcher comes out with the most important ‎theoretical and practical conclusions and recommendations ‎regarding them in order to achieve the hypothesis of the study ‎according to the methodology that was developed.‎

The research aims to identify the extent of the possibility of ‎using the targeted cost technology in the General Company for ‎Southern Fertilizer Industry, in addition to identifying the areas ‎of cost reduction through achieving the targeted reduction in ‎the cost of the product, as well as showing the impact of the ‎use of technology in achieving the competitive advantage.‎
‎ The study reached several conclusions, the most important ‎one is the possibility of using the targeted cost technology in ‎all companies operating in the Iraqi industrial sector because of ‎its role in reducing costs and achieving a competitive ‎advantage for the company. In addition to that using the ‎targeted cost technology leads to a reduction in the cost of the ‎product by (33568) dinars per ton of the total targeted ‎reduction of (43727), or by 77% of the targeted reduction.‎

‏ ‏This research aims to measure and determin the earnings quality ‎according to the criteria such as (Accruals quality, persistence, ‎predictability) in a selected sample of commercial banks listed on the ‎Iraq Stock Exchange Market, and this is done through an evaluation of ‎the financial position of the research sample by relying on the ‎published financial statements (financial statement, income statement, ‎and Cash Flow Statement). The applid section of the study on building ‎Microsoft Excel and the Statistical Program (EViews v.9), and the ‎study sample is selected according to the criteria for the foundation ‎year and the integration of financial data published in the stock ‎market. Therefore, the sample (8) banks are selected from a total of ‎‎(44) banks listed on the market and in the time series (2013-2017). As ‎the most important results of the study can predict future profits and ‎continuity of work by measuring the earnings quality, taking into ‎account Accruals quality in the promotion and rationalization of the ‎decisions of investors and other parties. Also, the adoption of more ‎than one measure of the earnings quality shows a clear vision for each ‎bank and its performance in accordance with the specific regulations ‎and standards. The research recommends the necessity of relying in ‎measuring the earnings quality on the measures of continuity and ‎predictive ability due to their great importance in assessing the current ‎financial situation and forecasting future decisions. Moreover, there is ‎no less interest in the measure of the Accruals quality because it has a ‎great role in determining the earnings quality of and knowing the ‎percentage of manipulations in the economic unit.‎

Quantitative methods are one of the most effective tools of ‎measuring the level of exploitation of the available productive ‎resources that are on the verge of disturbing openings, it is ‎threatened to decline significantly unless it is maintained ‎through the use of all efforts to achieve sustainability, which ‎means achieving balance through the preservation of the ‎environment and achieve social justice and secure the share of ‎future generations. In order to achieve the environmental, ‎economic and social objectives, it must have been the endeavor ‎to secure a supply chain whose mission is to achieve the ‎objectives. One of the main findings of the research is that ‎there is a clear weakness in the use of quantitative methods to ‎detect the extent of the contribution of waste recycling in ‎saving money, reaching a competitive price of products and ‎achieving social responsibility‎.

‏ ‏The purpose of the research is explore the impact of the social ‎Manufacturing‏ ‏‎(SocailM) methodology in enhancing the indicators of ‎sustainable value in the men's clothing factory in Najaf, where the fashion ‎and clothing industry is witnessing a dramatic shift from the logic of ‎competition to economies of scale towards rapid, cheap and low-quality ‎production, which in enhances the indicators of sustainable value in the field ‎of disposal It is easy to lose, waste or replace due to the low value of the ‎product to the customer / user. Social Manufacturing can be seen as a more ‎open and democratic approach to production, with different levels of user ‎participation in the production process. The aim of this research open dialogue ‎and discussion about the role of social Manufacturing methodology in ‎creating sustainable new value environmentally, economically and socially, in ‎conjunction with the production and participatory design and social design ‎pathways and social factory, and from those tracks "do it yourself (DIY)", ‎‎"do it together (DIT)" and creative, Interactive design strategies. The most ‎important research questions are: Is there a significant impact of the social ‎Manufacturing methodology on improving sustainable value? How can ‎interactive design strategies be adopted in the context of social ‎Manufacturing? To what extent does social manufacturing contribute to ‎enabling customer creative participation in generating sustainable value at the ‎system level? What types of sustainable value are created in social ‎Manufacturing by supporting design and manufacturing processes with ‎alternative design strategies? The results of the statistical analysis of the data ‎collected through structured interviews with a sample of workers in question ‎that the social Manufacturing methodology has significant effects in ‎improving the indicators of sustainable value with its economic, social and ‎environmental dimensions, and the research made several recommendations, ‎the most important of which is the transformation of the clothing and fashion ‎industry to the social Manufacturing methodology requires re- Business ‎network engineering and creation of advanced communication systems that ‎allow beneficiaries to be partners in generating sustainable value‏.‏

The research seeks to identify the relationship between the ‎requirements of process re-engineering and the dimensions ‎of green innovation in some industrial organizations in ‎Nineveh Governorate to represent the research population. ‎The topic of process reengineering is one of the most ‎prominent modern administrative and technical approaches ‎appropriate to the continuous changes in the work ‎environment in order to achieve the goals it seeks ‎Organizations by changing their operations and activities. ‎The questionnaire form was used to obtain data and ‎information in order to determine the relationships between ‎the independent and dependent variable in the research. The ‎data was analyzed by SPSS version 22. The research tries to ‎answer the following question: What is the relationship and ‎influence between the requirements of process re-engineering ‎and the dimensions of green innovation? The most ‎prominent of what the research concluded is that there is a ‎significant correlation and impact between the requirements ‎of process re-engineering and the dimensions of green ‎innovation, and based on the conclusions, a set of ‎recommendations were presented. ‎