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

The challenges facing organizations are escalating day by day, which prompts them to develop new business concepts that will remove these challenges and exploit the opportunities available to them. Marketing, which is the independent variable, and the current research aims to identify the impact of each on the other, and the researchers relied on the descriptive analytical approach in completing this research. Where it was applied to a sample of private universities and colleges in the province of Baghdad. The sample population reached (10) universities and private colleges, namely (Al-Turath, Al-Mamoun, Baghdad for Economic Sciences, Tigris University, Al-Bayan, Al-Bani, Al-Farahidi, Al-Nisour, Al-Hikma, Al-Mansour), and a random sample of managers was selected and (180) questionnaires were distributed to the sample. The valid ones for statistical analysis (155) are a questionnaire, and the research included one hypothesis to test the effect, which states that there is a significant effect with a significant significance for the exploitation of opportunities in competitive capabilities by its dimensions (efficiency, excellence, response). The statistical program (SPSS V.25) was relied on to analyze the results, and the research reached to accept the hypothesis, as the statistical results in the colleges and universities surveyed showed that the order of relative importance of the study variables was respectively (exploitation of opportunities, competitiveness) and there was agreement about the rank Opportunity exploitation variable, which confirms that the college administration adopts pioneering strategies to detect new opportunities and exploit these opportunities, in addition to the presence of a statistically significant effect between the exploitation of opportunities in competitive capabilities, and this indicates that the exploitation of opportunities has an effective and essential impact on competitive capabilities. Research the need to adopt the management of the universities and colleges investigated using different marketing methods and methods that help to attract and attract students, such as advertising campaigns for the college\\\'s current services or those that will be offered. Exploitation of opportunities in competitiveness, and this indicates that the exploitation of opportunities has an effective and substantial impact on competitiveness. The research also recommends it is necessary to pay attention to the management of the universities and colleges investigated using different marketing methods and methods that help to attract and attract students, such as advertising campaigns for the college’s current services or those that will be offered. Increased interest in the dimensions of competitiveness to bring about a noticeable positive change in private colleges and universities

The research aim to determine what the reality of the accounting professional regulation in Iraq and accounting education is to determine the reality of compatibility and integration between the accounting professional regulation and accounting education in Iraq. Both profession and education are two systems that are interrelated in their form, but they really reflect a different essence whose features are evident in the existence of a gap Significant differences between them are reflected in the permanent observations about the lack of complementary relationships between accounting education and accounting as a profession. In the context of these goals, the research adopted the use of the descriptive, exploratory approach, through the preparation of a special questionnaire form prepared for the purpose of assessing the reality of these variables and the quantitative statistical analysis of the results of the survey. As the opinions of the community of professionals who work as auditors in auditing offices and companies, and the opinions of accounting specialists who work in the academic side, as well as the representatives of the management of the accounting profession in its various parties, were surveyed, as a random sample was chosen. Proportional stratification of the three communities. The research reached several conclusions, the most prominent of which was the weakness of the almost non-existent relationship between professional regulation and accounting education.. Therefore, the current research presented a number of recommendations, the most prominent of which was the need to activate the mutual relationship between the management of the profession and the management of accounting education through the formation of permanent joint committees that work on Discussing the requirements of the labor market and the needs of the profession and meeting them through accounting education, and the work of the profession administration to provide the necessary environment for vocational training for students

The wheat crop occupies the forefront of food among grains and other food crops and is considered a fundamental basis in food and national security for all countries of the world. However, its production costs are still high, whether for large or small farms, despite the expansion of its cultivation throughout Iraq in general and Wasit Governorate in particular, in addition to Until there is a deficiency in local production, the study aimed to estimate the cost functions of wheat crop production in Iraq for large farms and small farms and analyze them statistically,

This research aims to identify the problems facing the Iraqi importer when using letter of credits and their degree, as well as identifying the effect of each of the following variables (nationality of the bank issuing the letter of credit-capital of the customer who wants to open the letter of credit-the currency in which the importer will pay the value of the letter of credit-type of ownership-The beneficiary of the letter of credit) related to letter of credits in the problems facing the Iraqi importer. After conducting statistical analysis, it became clear that the degree of overall problems was high, and the most prominent of these problems was fluctuation in the currency exchange rate, It was also noted that there are statistically significant differences in the problems facing the Iraqi importer due to the variable of the nationality of the bank issuing the letter of credit and the variable of the capital of the customer who wishes to open the letter of credit related to letter of credits, while there are no statistically significant differences for the remaining variables, As for Its most important recommendations are the need to address the problem of exchange rate fluctuation through joint cooperation between the Central Bank of Iraq and banks by developing a mechanism for dealing with futures contracts so that the Iraqi importer can conduct what is called hedging, in addition to the need for the Central Bank of Iraq to allow banks to use what are called operations. Exchange and benefit from the experiences of neighboring countries, such as Jordan, for example.

The research objective was to evaluate the performance of the investment portfolio of the National Islamic Bank listed on the Iraq Stock Exchange within the study sample. The scientific addition to the research is knowing the performance of the bank’s portfolio during the research period. The research was divided into two axes. The first axis included the theoretical framework of the investment portfolio and the second an analysis of the investment portfolio of the bank and the Iraqi Stock Exchange. The research reached a number of conclusions that expressed the fluctuation of the average market return, the standard deviation of the market, and the variation in the number of stocks that make up the optimal portfolio during the research period, and that the most accurate indicator in evaluating the investment portfolio is the Jensen index because it takes into account systematic and unsystematic risks as well, not like other indicators (Turnor, Sharpe).

The research consisted of three sections. The first section dealt with taxes and economic performance, while the second section focused on tax trends and Malaysian economic performance. The third section dealt with the description and analysis of estimation models, and the research concluded by reviewing a number of results and recommendations. The research reached a number of results, perhaps the most important of which is the difference in the impact of tax revenue and government spending in Malaysia. Tax revenue has an inverse relationship and has a significant impact on the rate of economic growth in Malaysia. We find that there is a direct relationship with a significant impact between Malaysian government spending on the rate of economic growth. . The most important proposals are the necessity of reconsidering the employment of the workforce in Malaysia, according to the needs of

The study aimed to evaluate the role of administrative development in improving the job performance of Bakht Al-ruda University employees. The study problem was formulated in the following main question: What was the role of administrative development in improving the job performance of Bakht Al-ruda University employees? The study was based on the following main hypothesis that administrative development has a positive role in improving the job performance of employees at Bakht Al-ruda University. The study used the descriptive, the analytical and the historical approaches. The study revealed that there was a statistical significant relationship between administrative development and improving the job performance of employees at Bakht Al-ruda University. The study recommended conducting more studies in the aspect of planning and administrative development to improve for the employees of University.

The current study aims to know the impact that functional integration in its dimensions (organizational integration, cognitive integration, behavioral integration) can have on innovative performance (authenticity, flexibility, problem solving). The study seeks to answer questions that reflect the problem of the study, which is: Does hospital management realize the impact that it has? Functional integration creates innovative performance. The study relied on a descriptive analytical approach. The study used the questionnaire form as a measure of the study variables. The relationship between them was tested by selecting a purposive sample. (158) questionnaires were distributed to workers in some private hospitals (Al-Amirat Hospital, Degla Hospital, Al-Qom Hospital, Royal Hospital) in Baghdad (General Director, Assistant General Director, Department Head, Division Official, Employee) and some statistical methods of the ready-made program (26SPSS v) were used. To achieve this goal, a number of main and subsidiary hypotheses were developed to address the problem of the study and answer its questions. To prove or reject these hypotheses, the results of the research showed the precedence of the variables depending on the relative importance, as they were, respectively (functional integration and innovative performance). The results showed that there is an effect in achieving functional excellence in innovative performance, and the study recommended hospital management to enhance the integration of workers by putting them to work within the work team, encouraging workers to perform creatively outside the ordinary, rewarding applicable creative ideas, solving problems, improving health services, adopting technological means in solving work problems.

The aim of this research is to know the impact of holistic marketing and its four main dimensions- relationship marketing, integrated marketing, internal marketing, and performance marketing- on market orientation in its three dimensions- intelligence generation, intelligence dissemination, responsiveness. The research was conducted at \"Anbar FTTH\", an Iraqi company that provides Internet service to companies and homes via wires. The research approach is the descriptive and analytical. The questionnaire is a tool for collecting data from sample members. The statistical programs “SPSS V.23” and “AMOS V.23” were used to analyze the research data. The questionnaire was distributed randomly to a sample of (142) company employees. The most important finding of the research is that there is a strong positive effect of holistic marketing on market orientation. Regarding the dimensions of holistic marketing, the greatest influence on market orientation was attributed to performance marketing. This research is one of the first studies that seeks to know the relationship between these variables in the Iraqi Internet sector.

Many countries, including Iraq, have given special importance to indirect foreign investment, as the Iraqi Investment Law allowed non-Iraqis to invest in the Iraq Stock Exchange through stock trading. This shift in trading had effects, including the role of indirect foreign investment in activating the performance of the Iraq Stock Exchange. The research was based on a basic hypothesis that there is a role for indirect foreign investment indicators (number of shares, number of companies, trading volume) in activating the Iraq Stock Exchange indicators. The study aimed to analyze the role of indirect foreign investment in the Iraq Stock Exchange, as well as to know the role of indirect foreign investment in the Iraq Stock Exchange indicators by adopting the Iraq Stock Exchange indicators for the period (2017-2022). The study reached a set of conclusions, the most prominent of which were: The role of indirect foreign investment is still limited in the Iraq Stock Exchange due to the weak contribution of the private sector, in addition to the novelty of Iraq\'s experience with regard to the work of stock markets and the absence of investment awareness.

This study addresses the important role of supply chain integration and its impact on the relationship between digital marketing and achieving competitive precedence by applying it to the EgyptAir holding company. As well as explaining the direct impact of digital marketing on supply chain integration and verifying the study of the direct impact of digital marketing on competitive priorities, as well as knowing the study of the direct impact of supply chain integration on competitive priorities, by applying it to the EgyptAir holding company. This study also aims to know the mediating role of supply chain integration in clarifying and demonstrating the impact of the relationship between digital marketing and competitive priorities. The researcher used the descriptive analytical method and survey as a main tool for collecting data. The population of this study includes the EgyptAir Holding Company, which represents senior management and middle management in a total number. (1016) managers. Therefore, the researcher drew a regular random sample, the size of which was (279) individuals.
The study concluded that digital marketing has a moral and positive impact on all dimensions of the integration of the supply chain. The variable of integration with customers came in first place, influenced by digital marketing, while internal integration came in second place, influenced by digital marketing, and finally, integration with suppliers came in last place. Influenced by digital marketing. It has also been shown that digital marketing has a direct, significant and positive impact on competitive priorities, as shown in Table No. (3). All dimensions of supply chain integration have a significant and positive impact on competitive priorities, and the internal integration variable came in first place in terms of its impact on competitive priorities. Integration with suppliers came in second place in terms of its impact on competitive priorities, and finally, integration with customers came in last place in terms of impact on competitive priorities, as applied to the EgyptAir Holding Company.

The objective of this study is to investigate the connection between internal corporate social responsibility CSR disclosure and internal corporate IC, as well as the role that Audit Committee AC efficacy plays in moderating that association. For achieving our research objective in the year 2022, we employed a method that combined cross-sectional and correlational research approaches to conduct questionnaire surveys with a selection of the companies that listed on the Iraqi Stoke exchange. Next, we utilized SPSS and Smart PLS to conduct an analysis of the data. In our research, we discovered that there is a strong and positive association between IC and CSR. The favorable link that exists between IC and CSR revealed to be greatly diminished by AC, as demonstrated by our data. Using information from underdeveloped countries such as Iraq, this article provides an overview of the early understanding of the connection between IC and CSR. If companies wish to improve the outcomes they obtain from the discovery of non-financial reports, they need to priorities the installation of information technology IC and the improvement of IC.

It contributed to the research into the digital currency market on the volume of digital currency trading, as electronic currency trading in Iraq developed from modern operations, which contributed to the transformation into the field of Iraqi financial transactions, as Iraqi finances witnessed an electronic transformation to (70%), and this contributes globally to The clear development, in addition to the ease of transactions and currency transfers between individuals, due to, and sometimes two-by-two, financial transactions, where the descriptive model was used to explain the trading of electronic currencies, and the research reached results, the most important of which are: the presence of an inevitable visible reduction in dealing and handling of banknotes well, and replacing them with electronic money.

The The research aims to know the extent of the application of electronic governance in the two banks of Mesopotamia and Baghdad, and to know the extent of developing the work of the two banks of Mesopotamia and Baghdad, as well as knowing the impact of electronic governance in developing the work of the two banks of Mesopotamia and Baghdad The duration of the research was (14) days, as (50) questionnaires were distributed to workers in the Rafidain and Baghdad Banks, the research sample, and (40) questionnaires were retrieved. In addition, a set of statistical methods were used, represented by the arithmetic mean, standard deviation, simple correlation coefficient, and multiple regression coefficient, to test hypotheses. The research reached a set of results, namely the necessity of applying electronic governance in the Rafidain and Baghdad banks through the use of electronic financial tools in dealing with customers, including electronic payment cards, electronic transfers, and others The results also concluded that Al-Rafidain and Baghdad Banks are working to develop their operations by working to achieve the highest levels of efficiency in proportion to the planned goals. Through the questionnaire that was conducted with employees of the two banks above, the important impact of electronic governance in developing the work of Al-Rafidain and Baghdad Banks in all areas was revealed. Administrative and fiduciary fields. The research came out with a set of recommendations, including the need to pay attention to employees and try to identify their problems, listen to their opinions, and solve them because employees are an essential element in the success of any organization.

The study aims to determine the content of the credit rating and investment, with a primary focus on addressing the implications that the credit rating can have on investment. The indicators provided by these agencies, which express the degree of solvency or merit, that is, an estimate of the experience of some specialized commercial agencies to demonstrate the company’s capabilities. Or the person\'s financial situation, the extent of their credit for the loan and their ability to repay it. Among the most prominent agencies that practice credit rating activities at the local and international levels are: Standard & Poor\'s, Moody\'s, and Fitch. This research comes to explain the positive tasks of credit rating indicators, and what they can achieve for investment and the safety of decisions that can be taken in this field. It also extends to addressing the shortcomings that can be directed to the management of credit rating agencies. In Iraq, we find a decrease in the volume of incoming foreign investments and an increase in the volume of outgoing investments during the period 2010-2022 according to the World Investment Reports, which shows the weakness of the investment climate in Iraq and the increasing obstacles to investment in it, which was negatively reflected on Iraq’s indicators and its obtaining weak ratings from the three agencies and the Iraq Registry. It is ranked lowest among all sovereign countries classified by Fitch in the World Bank Governance Composite Index due to the effects of the decline in global oil prices on public finances, and the chronic deficit that accompanies the preparation and approval of public budgets, reaching in most years more than 10% of the gross domestic product.

The study seeks to determine the variable of strategic direction with its dimensions (strategic vision, organization’s mission, strategic goals) as an independent variable and its role in entrepreneurship with its dimensions (proactive measures, risk tolerance, innovation and creativity). The research adopted the descriptive analytical approach, and as for the field aspect, the research community was represented by department managers. And the administrative divisions at the University of Fallujah in Anbar. The researcher selected a random sample of (40) individuals in the College of Administration and Economics - University of Fallujah, and it was completely retrieved. The research adopted the questionnaire as the main tool for obtaining the required data. A set of statistical methods were also adopted to analyze the data and test the hypotheses. . The research reached a set of conclusions. The study concluded that the employees of the College of agencies. In Iraq, we find a decrease in the volume of incoming foreign investments and an increase in the volume of outgoing investments during the period 2010-2022 according to the Administration and Economics at the University of Fallujah rely on the strategic direction to study future plans in a high manner.

The aim of this study was to examine the relationship between integrating cost accounting and auditing practices and enhancing financial transparency in business operations, and to provide a comprehensive evaluation of the impact of this relationship on decision-making processes and governance in economic entities. By utilizing statistical data analysis and multiple conclusions, the study\'s objectives were achieved, revealing significant findings. One of the key conclusions drawn from the study is the presence of a statistically significant relationship between integrating cost accounting and auditing practices and increasing financial transparency in business operations. This discovery enhances our understanding of the importance of the role of cost accounting and auditing in improving financial transparency and making sound decisions in companies. Additionally, the results showed that implementing mixed cost accounting and auditing systems within companies leads to enhancing financial control and reducing financial embezzlement and fraud. This underscores the importance of investing in the development and implementation of advanced cost accounting and auditing systems in companies. The study also recommended encouraging companies to adopt advanced cost accounting and auditing practices and develop effective systems to enhance financial transparency and improve decision-making processes and governance. Furthermore, it suggested enhancing support and investment in the development and implementation of mixed cost accounting and auditing systems, which would contribute to strengthening financial control and reducing cases of financial embezzlement and fraud within companies.

This research addresses the role of organizational commitment as a mediating variable in enhancing the interactive relationship between organization resource planning systems and organizational creativity, an analytical research in banks operating in the Riyadh region in the Kingdom of Saudi Arabia. This research aimed to identify the impact of organization resource planning systems in all its dimensions on organizational creativity across banks operating in the Riyadh region, and to identify the impact of organization resource planning systems on organizational commitment across banks operating in the Riyadh region, and to identify the impact of organizational commitment on organizational creativity across banks. operating in the Riyadh region, and determining the extent to which the regulatory commitment of banks operating in the Riyadh region contributes as a mediating variable in the relationship between organization resource planning systems in its dimensions and organizational creativity. The researcher relied on the questionnaire list as a tool to collect the data necessary to test the research hypotheses. The population of this research included branches of Saudi banks in Riyadh Governorate (Al-Ahli Bank - Al-Bilad Bank - Al-Rajhi Bank - Alinma Bank). It is represented by branch managers and department heads from senior, middle and executive management, where a random sample of (158) individuals was selected. The research found that there is a positive statistical significant effect of the dimensions of organization resource planning systems on organizational creativity through application in banks operating in the Riyadh region, and there is a positive statistical significant effect of the dimensions of organization resource planning systems on organizational commitment to application in banks operating in the Riyadh region, and there is a statistically significant effect Organizational commitment has a positive effect on organizational creativity in application in banks operating in the Riyadh region. Organizational commitment also mediates the relationship between the dimensions of organization resource planning systems and organizational creativity in application in banks operating in the Riyadh region.

The private sector constitutes a crucial pillar in driving economic growth and propelling the economy forward in various countries. Despite facing numerous setbacks in Iraq, starting from the adoption of socialist policies to the events of 2003 and the subsequent destruction of much of the infrastructure, the private sector has persevered. The Central Bank, recognizing its importance, has endeavored to revitalize this sector by providing the necessary capital for investment. The research reveals that the Central Bank\'s initiatives have contributed to financing approximately 8,294 projects, amounting to 322 billion dinars, and employing around 82,169 workers. However, the study suggests that financing alone is not the underlying cause of the private sector\'s growth or hindrance. The percentage of borrowing to the initiative\'s size indicates that while the private sector may suffer from insufficient funding, a 32% ratio (2016-2020) suggests that private investment is not solely tied to financing. The research recommends the necessity of establishing a partnership between the public and private sectors to achieve synergy, benefiting both sectors and fostering dynamic growth in the private sector. This collaboration is seen as instrumental in expanding private sector activities, enhancing its position, and simplifying procedures for investment licenses, including land allocation, tax incentives, and customs protection for its goods.

This research studies the impact of Dutch disease on competitiveness in Iraq, using the ARDL approach from 2000 to 2021, by analyzing the relationship between exports (as one of the most important indicators of competitiveness) and between oil revenues, government spending, industry, inflation, and agriculture. The long-run ARDL estimates show that Industry, government spending, and agriculture, increase competitiveness, while oil rent and inflation haven\'t significant effects on competitiveness. In the long run, the term error correction is negative and significant; This confirms a long-term relationship between these studied variables. short-term ARDL estimates demonstrate that in the short term, the causal direction between Industry is not visible., Oil rent, and Inflation. The state\'s ability to return to equilibrium with an ECM error correction rate of 55% in the short term.