journal of Economics And Administrative Sciences

This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by Product Innovation. The study sample included (221) of SOMO employees and employees. Data and information were collected using questionnaires and personal interviews. As well as, the field presence of the researcher. The data were analyzed using the statistical program (SPSS v.24). The most prominent findings of the study showed that any change in product innovation will contribute to bringing about a change in the reputation of the organization.

The research aims to determine the impact of HRA (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of (533). The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze the results of the field research, the researcher adopted a program )Spss.v26) and included the search main premise and (3Sub-hypotheses were represented by the influence relationships. The data was statistically processed using several statistical methods, including ( Mean, Standard Deviation, Simple Linear Regression), and the results of the research led to the acceptance of all the alternative hypotheses and the rejection of the null hypotheses. that there is a lack of interest in HRA, and surely over their Effect Important to HRA in performance of employees in the Ministry of Education.

This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed (108) questionnaires as a statistical analyzable sample society where the sample intentionally consists of (general managers, Department Head, division head,). The questionnaire was formulated according to the Likert scale Paragraph, the use of personal interviews and field observations as additional tools in the collection and analysis of statistical methods, most notably spss, Amos and. Simple regression coefficient and correlation coefficient (Pearson) one of the most prominent conclusions that the strategy (Kaizen) continuous improvement shows that the company has adequate and creative capabilities on the ground and for the production of Iraqi does not have competitive and creative capabilities and must work on the development of new methods in the administrative work within the company research also shows the lack of conviction Difficulties and turn them into opportunities that promote creative work, expand growth opportunities and create cadres that start creative work and experience the element of risk. Engaging employees in training courses to acquire or increase their skills

The current research aims to highlight the role of human resource management with its practices (human resource planning, selection and placement, training and development, performance evaluation, compensation and incentives) in raising the level of individuals' performance and its dimensions (task performance, contextual performance, unproductive work behavior, and adaptive performance) by explaining the research problem, which can be limited to the low level of performance of individuals, where the researcher uses the descriptive analytical approach and the (SPSS) program in the practical aspect of the research community represented by the general manager and his assistant and directors of directorates, departments and divisions in the General Directorate of Human Resources Management, amounting to (180) individuals, where a sample of (130) individuals was selected. The researcher uses the questionnaire and the method of personal interviews in collecting data from the research community. The most prominent statistical methods used by the researcher are (ratios and frequencies). The arithmetic mean, standard deviation, confirmatory and exploratory factor analysis) and the researcher reached a set of recommendations by analyzing the research hypothesis, the most prominent of which was to continue to adopt work force dependent on university qualifications with accreditation holders of higher university degrees in the specialization of management and human resources and the most important result is that most of the managers are of the male gender and have university qualifications, both higher and primary. It is presented at the end of the research.

The research problem stems from the suffering of organizations from the weakness of their organizing aspect and the weak influence of the leadership on the subordinates and their dispersion. Organizations today are in rapid development and therefore work relations are not dominated by the humanitarian aspect and the first goal has become productivity. The research aims to identify the influence of servant leadership in its dimensions as an independent variable in the effectiveness of work teams as an approved variable, and their importance increases when these organizations are service organizations, and how their influence increases when this leadership is the servant leadership and its dimensions in the Health Department in Baghdad/ Al-Rusafa, and based on the importance of the research topic and the importance of the research sample and the researched organization, the researcher adopted the descriptive analytical approach in completing her research which dealt with a random stratified sample of 176 workers representing the research sample from the research community, 310 workers, by adopting the questionnaire as a main tool in data collection, which included (61) items, and the research was adopted by the (spss v21 program) with appropriate statistical methods for the research, including (the calculated t-test, the calculated f-test and the exploratory analysis to test its hypotheses. As for the most important findings of the research that were reached from the practical aspect, which proved the validity of the hypotheses, they were embodied by the impact of servant leadership, directly and indirectly, on the effectiveness of work teams and the effect is high and that the practical effects are to provide the Health Department in Baghdad/ Al-Rusafa with the most important applications of servant leadership and how to strengthen servant leadership.
The type and classification of my paper is a Research Paper.

The aim of this paper is to determine the role of job engagement in the Iraqi Residency Affairs Directorate and its impact on employees, as the job engagement variable based on the Rich’s model included dimensions of cognitive engagement, emotional engagement and physical engagement This variable has been studied in the Directorate of Residence Affairs which are one of the specialized directorates in the Iraqi Ministry of Interior. This study relied on a questionnaire as a main tool for measuring and collecting data based on the random sampling method . The sample size included 206 individuals among 400 individuals . However , the respondents were 190 whereas the final number for data analysis was 180. The researcher used the ready-made statistical programs (SPSS v.25 AMOS v.25,). The results showed that the Iraqi Residency Affairs Directorate is distinguished by the presence of job engagement among most of its employees, whether in terms of cognitive, emotional or physical absorption, and this indicates that the success in achieving these feelings and motivation towards work is a reflection of the higher leadership that was able to inspire workers from in order to provide everything they can offer to the organization. This matter does not come without the presence of job loyalty among the workers, which was able to achieve job engagement

The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to measure it. For the purpose of avoiding liquidity risks, liquidity should be managed by urging the bank to adopt good liquidity management and to achieve the profits that the bank wants to achieve by employing the liquidity available to it. It represents an important factor for increasing profits and increasing the confidence of shareholders and depositors; thus, maximizing the wealth of shareholders and the bank's wealth and, hence, raising the bank value. Consequently, this article is based on a main hypothesis that "there is no effect of profitable and liquidity on the bank value". This in turn is divided into two sub-hypotheses as follows:
H1. There is no effect of quick liquidity on the bank value.
H2. There is no effect of the return on deposits on the bank value
In order to achieve the objectives and hypotheses of the study, the mathematical indicators were studied and analyzed to find the relationship between the variables and the effect according to statistical methods, where the research used the a simple regression statistical method, Is used by using the Statistical Package for Social Sciences (SPSS), and the quantitative measures, which included such indicators as the quick liquidity indicators to measure liquidity, the return on deposits to measure profitability, and Tobin's Q bank value measurement. The research sample consisted of four private banks (Middle East Bank, Gulf Bank, Al-Ahli Bank and Bank of Baghdad) for the period from 2016 to 2019. The most important conclusions reached by the research were the lack of effect of both the liquidity and profitability on the value of the bank. The research gave a number of recommendations, the most important of which is to urge banks to reduce the excess liquidity ratios and exploit them in different investment fields, as well as to go towards resources that achieve higher profitability rates than others that are characterized by their low cost. The research also recommended not to keep excess liquidity ratios at a high rate because of their effect on the profitability that the bank seeks to achieve.

In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected time for the completion of all the machines assigned to perform their tasks in the company by using the dynamic optimization technique over finite and infinite horizons. By comparing the results, it was found that the first and second tasks were better than the third and fourth tasks because the first task and the second one had completed their tasks in a shorter period than the others, they took 1237.4 hours during H=∞ of horizons (stages), while the third task took 1237.5 hours and the fourth task 1237.7 hours. A careful analysis of the situation revealed that the time it takes for each machine to complete its tasks has been reduced, from appropriate planning and quick and effective maintenance can enhance the capacity of the machines and thus reduce time and effort, which contributes to reducing the company's costs and thus maximizing the production capability to increase the company's profits

A mixture model is used to model data that come from more than one component. In recent years, it became an effective tool in drawing inferences about the complex data that we might come across in real life. Moreover, it can represent a tremendous confirmatory tool in classification observations based on similarities amongst them. In this paper, several mixture regression-based methods were conducted under the assumption that the data come from a finite number of components. A comparison of these methods has been made according to their results in estimating component parameters. Also, observation membership has been inferred and assessed for these methods. The results showed that the flexible mixture model outperformed the others in most simulation scenarios according to the integrated mean square error and integrated classification error.

Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of standard measurement, so easy to understand and use in comparison with standard reference (benchmark).
The problem of research is the neglect of the cost of non-sustainability borne by society and the planet as a result of companies exercising their activities inefficiently, where these costs do not appear in the records of the companies causing them because of the common saying (that what cannot be measured cannot be managed and therefore cannot be held accountable) and this encourages companies to neglect sustainability.
As a result, the research aims to find an objective way to measure the cost of non-sustainability incurred by society and the planet as a result of the inefficiency of these companies in the management of their activities, therefore, these costs can be charged to the companies that cause them, as this will play a significant role in changing the perception of corporate managers towards sustainability.

The research led to a set of results, including the palaces of accounting tools (all branches) in measuring the cost of non-sustainability in cash.
The research presented a set of recommendations, the most important of which is the need to take into account macro sustainability accounting by the stakeholders of this profession, and develop value-added statement using the technologies developed by the researcher (SVA$) because of its role in measuring the cost of non-sustainability critically, which will have a significant role in changing the corporate view for neglecting sustainability.

IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contracts in the Iraqi environment to provide adequate and honestly representative information about the result of the activity and the financial position as a result of the failure of the requirements of the unified accounting system for banks and insurance companies with regard to providing appropriate bases for recognition, measurement, presentation and disclosure of insurance contracts compared to IFRS 17. Consequently, the insurance contracts audit program prepared by the Federal Board of supreme audit is insufficient and lacks the necessary procedures, also, this program includes audit procedures for insurance companies only and does not include companies that deal in contracts of an insurance nature, as well as the absence of an integrated program or guide approved by private auditing companies and offices in the Iraqi environment for the purpose of auditing these contracts, which requires a statement of the importance of adopting the International Financial Reporting Standard IFRS 17 and its reflection on the audit procedures that auditors must adopt when auditing insurance contracts. The two researchers relied on the opinions of a sample of academics and professionals specialized in this field by preparing a questionnaire that focused on the importance of adopting IFRS 17 and the reflection of adoption on the procedures for auditing these contracts in the Iraqi environment. The most prominent finding of the research is the need to adopt IFRS 17 because it provides clear and specific guidelines that help provide more useful information to users of financial statements in companies that deal in insurance contracts, as well as the impact of adopting this standard on the insurance contract audit procedures approved by the Federal Board of supreme audit and private auditing companies and offices in the Iraqi environment.
Keyword: Insurance Contracts, International Financial Reporting Standards (IFRS 17), Insurance Contract Auditing

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is represented by adopting the descriptive approach in showing the effect of aggregate accounting information on making and making administrative decisions based on scientific and rational methods. The study concluded the most important conclusions, which is that when aggregate the accounting information, the qualitative characteristics of the accounting information change and become more beneficial to the decision-maker, and a change occurs in the direction of the administrative decision inside and outside the governmental economic unit.

Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maximize its profits. The researcher reached a set of conclusions; the most important of which is that a throughput accounting provides a number of indicators such as (the margin of a throughput, the rate of a throughput and the time of throughput) that help in measuring performance and identifying the problems faced by the company and the means to address them. The researcher recommends that the company should apply a throughput accounting instead of the traditional system to provide measures and indicators that help increase a throughput and focus on increasing the throughput margin and reducing inventory and operating costs to the lowest possible level.