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

One of the most important problems of linear programming is transportation problems, as it provides a set of networks to transport goods, commodities and other sources to the requesting parties at the lowest cost or time or with the highest profit. Transportation problem models are solved in several ways to obtain the initial basic feasible solution (IBFS) as it is the basic step to obtain The best, and in this research, In this research, a new method was used, which is the Least Cost Mean Method (LCMM), where the method facilitated the process of obtaining initial basic feasible solution with easier mathematical methods and better results compared to other methods. It was applied in the General Company for Food Products, where the total cost of transportation in the company was reduced

The aim of the research is to reveal the aspects of the relationship and influence between the practices of the strategic lens and the “leading trend of their importance in Iraqi organizations in general and private banks in particular, as the complexity of the internal and external environments have contributed to creating problems and obstacles in the implementation of the strategy, which was considered the problem of research with the lack of understanding or Understanding of this subject by managers in private banks (the research community).
The research took the descriptive analytical approach, the appropriate approach, by reviewing previous studies and research related to the subject of the study. As for the analytical side, a questionnaire was developed for the main measurement tool for the study and analyzed through the use of the statistical package (SPSS.V.25) with the aim of determining the relationship between the strategic lens practices (stakeholder participation, resource mobilization, knowledge development, culture management) and the entrepreneurial approach with its dimensions (competitiveness). Taking risks, proactiveness, creativity), in the branches of eight private banks in Baghdad, and the sample size was (156) single, representing the number of questionnaires retrieved out of (160) questionnaires distributed to branch managers, departments and divisions, and the method of (intentional sampling) was used. And using the Green model, 1991, for the purposes of estimating the minimum required sample size according to the regression model, and the sample was subjected to statistical analysis. A set of results has been reached, the most important of which is the existence of a statistically significant correlation between the practices of the strategic lens and the entrepreneurial orientation, and there is a statistically significant effect of the practices of the strategic lens in the entrepreneurial orientation, and this indicates that the entrance of the strategic lens has an essential role in achieving the pioneering orientation in investigated banks. The research recommended several recommendations, the most important of which is that the managers of organizations, in order to understand the concept of strategic lenses, must be motivated by change and according to the strategic directions of their organizations and try to look at the strategy through a set of lenses to accurately assess situations, and that organizations that wish to be successful in entrepreneurship must be It has a pioneering orientation, meaning that the organization has a strategy according to which the operations are practiced to identify and launch business projects, as it represents a perception and an intellectual orientation towards leadership, which is reflected by the organization in its operations and culture.

The research aims to determine the level of impact of technological innovation in the Arab Company for Antibiotics Industry (ACAI) on environmental sustainability by meeting the needs and requirements of customers. Which enables the company to survive and grow in light of the increasing competition, which requires the introduction of new or developed products and processes in line with environmental laws and regulations to achieve efficiency, get rid of all kinds of pollutants and reduce waste. Environmental sustainability, the researcher adopted the descriptive analytical approach, as the study population consists of (331) a random sample of (100) was taken from various disciplines (administrative, engineering, chemical and technical) at a rate of (30.2%). The results were analyzed using the statistical program (SPSS V.24). The results of the study showed that the company’s management adopts technological innovation, but not at the required level, due to the lack of new production lines to provide new or developed products, and that the company’s management pays attention to environmental sustainability and is interested in maintaining the level of environmental performance inside and outside the company through its production processes by following the relevant procedures and instructions related to environmental sustainability

The subject of electronic payment is one of the important topics in light of the rapid developments in information and communication technology, as it is a new topic that emerged as a result of a technology revolution for electronic business. And the development of new projects in order to maximize financial resources. The researcher relied on the inductive study method, while the research community was represented by (Baghdad Municipality). The importance of the current research lies in explaining the importance of the electronic payment system in maximizing the financial resources of Baghdad’s security, that electronic payment today is an important mechanism for the use of individuals and organizations as it is a secure and convenient way to make payments via the Internet, in addition to that the electronic payment system tends to continuously improve payment methods The electronic platform through which financial institutions provide various opportunities and services to their customers. Therefore, this system has become an important part of the lives of individuals and institutions, especially in developed countries and in their various economic activities, as well as in most developing countries. Since the Municipality of Baghdad is one of the important institutions in Baghdad that provides its various services to citizens who live within the borders of the city of Baghdad, and despite the expansion of its various municipal services represented by (cleaning services, drinking water service, sanitation services, municipal services services such as: granting building and profession licenses). Road services, public parks, etc. are services), but they still rely on the mechanisms of collecting their money by traditional means

In view of the shortcomings of the traditional cost systems used in economic units, which ignore the non-financial variables that have soon become the main engine to push the economic unit towards leadership and success, due to the developments taking place in the field of technology and the modern manufacturing environment and in light of the constantly renewed requirements of customers as a result of flooding the markets with various goods and services, from For that, the research aimed to apply cost technology based on specifications as one of the management accounting techniques that aims to improve performance effectiveness and resource use efficiency as well as reduce costs while maintaining the quality and outstanding performance of the product, and to achieve this goal was applied to one of the products of the General Company for Electrical and Electronic Industries (Ceiling fan Naseem Al-Rafidain) Accordingly, several conclusions were reached, the most important of which is that the application of this technology contributes to reducing costs and achieving the requirements of customers in terms of quality and aesthetics by highlighting the most vulnerable aspects, which led to a decline in production rates and high costs. As a result, the researchers recommend It is necessary to apply this technology and continue to Behind the market research to achieve a greater reduction in costs by studying the possible alternatives that fulfill the desires of customers in terms of low cost and high quality.

The study aims to measure the level of correlation and impact between administrative engineering re-engineering in enhancing the competitive advantage of human resources in the Social Protection Authority, one of the Iraqi Ministry of Labor and Social Affairs formations. To achieve the goals of the study, the researcher presented hypotheses to measure the nature of the correlation and impact between study variables, using a questionnaire containing (40) questions in addition to using the descriptive analytical approach in conducting the study. (65) questionnaires were distributed to the study sample, of which (59) were subjected to a ready questionnaire for statistical treatments by the SPSS program and the Excel statistical program. After completing the statistical analysis processes and examining the study hypotheses, the results of the study proved that there is a correlation relationship and a significant significant statistical effect between re-engineering the administrative processes in enhancing the competitive advantage of human resources in the research body. The researcher recommended the importance of adopting the results and recommendations of the study by the research body, companies and other similar bodies in order to create a competitive advantage for human resources by re-engineering their administrative operations.

The research aims to define corporate governance in the banking sector, where the descriptive approach was used to review a topic in terms of the reasons for the existence of corporate governance in the banking sector and the differences between the governance of the banking sector and corporate governance. from other companies, as well as reviewing the principles of banking governance approved by the Basel Committee for Banking Supervision and Supervision, and the research concluded that the characteristics that are unique to the banking sector make the application of corporate governance principles in it conflict with many problems, including the difficulty of reconciling the interests of stakeholders due to their multiplicity in The banking sector. The researchers recommended giving banks more importance to implement the principles of banking governance stipulated by the Basel Committee, especially the composition and responsibilities of the board of directors, as it is the most effective option and a critical necessity for banks to continue. its activities as appropriate to avoid the failures that occurred in the financial crises, the most recent of which was the 2007-2008 financial crisis

The research focuses on the importance of managing foreign reserves in the Iraqi economy for the period (2005-2019) and determining the optimal size for it through a set of main criteria by reaching decision makers to manage foreign reserves in accordance with international best practices. The research resulted in a set of coordination and recommendations, the most important of which is that the foreign reserves in Iraq exceeded international indicators and that the foreign reserves in Iraq are managed

The current research aims to demonstrate the impact of strategic intelligence in enhancing the quality of the organization through the mediating variable managing customer relations in a sample of private banks in the governorate of Baghdad. It also helps to develop the capabilities of its managers inductive to the reality of the environment and to identify what customers desire from preferred services. The banking sector using statistical methods (SPSS, v.25) and (Amos.V.2) The results showed that the impact of strategic intelligence was not commensurate with the merits of its content as a strategic weapon in which the banks of the study sample face various challenges and sudden changes in the competition environment, and showed that there is an increasing interest by the surveyed banks in managing customer relations with the aim of strengthening and establishing Relationships based on trust and mutual commitment with the customer, and providing a package of benefits with high quality, which was one of its most prominent goals.

Small projects are the cornerstone and support for all economies in all countries, whether developed or developing alike. They contribute to achieving economic growth for many countries by creating job opportunities for those unable to find jobs, which has a positive impact on reducing unemployment.
Small projects are the cornerstone and support for all economies in all countries, whether developed or developing alike. They contribute to achieving economic growth for many countries by creating job opportunities for those unable to find jobs, which has a positive impact on reducing unemployment.

The resech aims to reveal the impact of the financial markets on the Economic development of a number of Baghdad banks , where the Research sample was selected , amounting to 52 young people and Women of different ages, standard deviation , correlation coefficient(spearman) and regression coefficient) using the statistical program(Spss) and the most prominent findings of the research were theExistence of a correlation and a positive impact between financial Market and economic development ,the most prominent recommendations were the need to strengthen the relationship between workers intellectually and socially to support markets financialAnd management level development through the establishment of Training courses to improver work performance , Keywords; financial markets , economic development .

The research aims to show the impact of (COVID-19) on the financial stability of the Iraqi commercial banks, the research sample listed in the Iraqi Stock Exchange, and its impact on the income taxes due on these banks, as the focus was on measuring the financial stability of the research sample banks before and during the pandemic by identifying On the return on total assets and the right of ownership to total ownership and the variance of net profit or loss to total assets so that financial stability is known through the application of a mathematical model, and based on the results of this model, the extent to which the research sample enjoyed financial stability before and during the pandemic is identified, and then the impact of this The pandemic on income taxes by comparing the amount of income tax due on the banks of the research sample before the pandemic with the taxes owed during the pandemic, and a number of conclusions have been reached, the most important of which is that the results of financial stability show that all banks of the research sample during the pandemic period suffer from lack of financial stability There is also an impact of this pandemic on income taxes, and based on the findings of the research, a set of recommendations was recommended, the most important of which was the need to focus on banks Which suffers from financial instability due to the pandemic and give it the utmost importance by studying the causes and taking the necessary measures to address its unstable financial situation

research is to determine the extent of the impact of entrepreneurial motivation in improving organizational evaluation at the University of Information Technology and Communications. The study was conducted at the University of Information Technology and Communications. The descriptive analytical approach was used. The study population was (371) and a sample of holders of higher degrees was selected, divided into holders of master's and doctoral degrees. (162) questionnaires were distributed and the valid questionnaire subject to statistical analysis was (147) questionnaires. The questionnaire was adopted as a main tool for collecting data that included (60) paragraphs designed based on a set of foreign standards. The questionnaire was subjected to several tests with the aim of testing the stability and validity of the standards and choosing the appropriate statistical analysis. The validity and stability test was represented by the Omega method, exploratory and confirmatory factor analysis, alpha coefficient, and normal distribution. A number of statistical methods were used to analyze the data, namely frequency distributions, percentages, arithmetic mean, standard deviation, and relative coefficient of variation, based on the outputs of the statistical program, Likert's five-point scales. The most important results The results showed a positive impact on entrepreneurial motivation in improving organizational evaluation. It was concluded that the University of Information Technology and Communications was interested in organizational evaluation and was keen to enhance its entrepreneurial motivation by developing its human resources, and its keenness to retain them, and preparing its intellectual capital, as well as attracting distinguished experts from the labor market.

This study aims to test the relationship of influence caused by authentic leadership as an independent variable on strategic sovereignty as a dependent variable. And that is by identifying the extent of the impact of the dimensions of authentic leadership represented by (transparency of relationships, internal ethical perspective, balanced treatment, self-awareness). On the strategic sovereignty represented by (circle of influence, competitive pressure, competitive formation). The private universities in Baghdad were selected and the study community consists of the research sample represented by the senior administrative leaders who are at the level (deans, assistant deans, heads of departments). This included senior management leadershipin (10) faculties. (145) questionnaires were distributed to the research community and in order to process the data, a number of statistical methods were used by adopting the statistical program (Amos v.25, spss.v23). The two researchers adopted the descriptive analytical method in completing this research. In conclusion, the research reached a set of results, which was represented by the existence of a significant effect relationship, as it was shown that the study community dealt with obstacles to work in different ways because they had the ability and experience that would enable them to overcome difficult circumstances. As well as their expectations of events thanks to their confidence in analyzing problems and their ability to find solutions.

The research aims to define the concept of crises and their effects on the auditing profession and to determine the requirements for managing the risks resulting from these crises according to modern standards and frameworks, and to determine the nature of the challenges and risks faced by the auditing profession in the Iraqi environment in the public and private sectors.
The descriptive analytical approach was relied upon to identify the challenges and risks faced by practitioners of the profession in both the public and private sectors under the circumstances of the Corona pandemic through a questionnaire. Among the results of the research is that the most significant challenges facing the auditing ordeal in light of the Corona pandemic for the public sector sample was that the Corona pandemic led to a delay in obtaining the information and data necessary for auditing work. While most individuals in the private sector sample agreed that the biggest challenge is the audit offices bearing fixed costs such as salaries, rents and other obligations, which affected the volume of profits for private offices in light of the Corona pandemic. Most individuals in the two sectors' sample agreed that the biggest challenge is reducing working hours in economic units in light of the Corona pandemic, which led to the risk of not completing audit work in a timely manner.
Among the recommendations is the need to increase interest in qualifying auditors in the fields of crisis and disaster management, and to increase reliance on advanced risk management systems through the use of early monitoring indicators for emerging risks in order to prepare for crises and address the risks associated with them, which contributes to assessing risks and amending the plans followed for auditing operations.

The current research dealt with \"Characteristics of the Learning Organization and their Impact on Functional Creativity\", as the two topics of characteristics of the learning organization and functional creativity are receiving increasing attention because they are among the topics that have a significant impact on the existence and future of organizations. The research aims at identifying the characteristics of the learning organization in the environment of private higher education, which enables (Al-Rafidain College) to reach functional creativity. The research sought to answer the questions related to the research problem by testing the main and sub hypotheses regarding the impact relationship. To achieve hypothesis tests, the field study was used and applied to a sample of faculty members and advisors at Al-Rafidain Private College in Baghdad city, and it amounted to (45) persons. The data was collected through the questionnaire as a main tool for the research. Several statistical methods were used to process the data including: the arithmetic mean, the standard deviation and the simple and multiple regression coefficient. The most prominent results of the research were the existence of a significant impact relationship for the characteristics of the learning in functional creativity, and that there is a validity of the effect model for research

globalization and the large expansions in the size of economic units has become one of the important necessities is to go to the concept of qualitative specialization of the auditor because of the importance of giving confidence to the financial reports, through this research will be seen what the qualitative specialization of the auditor in The Iraqi environment to instill confidence in financial reports. The research dealt with the private sector represented by auditing companies and offices in the province of Baghdad as a society for research in the practical aspect. As for the research sample, it was represented by auditors in these companies and offices, The researchers relied on the statistical program (SPSS), and the research reached several conclusions, the most important of which were that The information disclosed in the financial reports is more reliable and credible for its users when the auditor is qualitatively specialized when expressing his professional opinion on it, unlike the non-specialized auditor, which enhances the quality of financial reports, and as a result, helps investors to make their investment decisions, as it was found that there is a statistically significant impact of the auditor’s qualitative specialization on the reliability of financial reports. Other professions because of its role in giving confidence and credibility to financial reports and the impact on the decisions of users of financial reports

The problem of unemployment is one of the problems facing economies, whether they are developing or advanced, due to its effects on the various economic sectors that the economy includes. Since economic, social and political decision-makers collectively see that there are negative effects of unemployment and in an effort to know these effects on economies and societies, developing countries have worked to include a certain amount of economic reforms in their economic policies due to their social and political effects. The main reason for these problems is the insufficiency of the demand side for labor in absorbing the supply of labor available in the country, most of which is unskilled or inefficient labor, as a result of the steady increase in population numbers. When developing countries move towards activating the private sector, we notice an increase in unemployment rates as a result of laying off large numbers of workers in the public sector as a result of implementing privatization programs in developing countries that are more affected than other countries, which are trying to implement economic reform mechanisms that aim to reduce the level of internal and external imbalances and attract foreign capital (direct and indirect) and provide job opportunities for young people in line with their capabilities and reduce the general budget deficit in the country. To implement these procedures, it is necessary to legislate laws to facilitate the work of the private sector in addition to supporting the private sector by establishing mechanisms and procedures for the work of the private sector and granting loans and subsidies that stimulate the private sector. When we studied the subject and tried to find the reasons that would prompt decision-makers to privatize the public sector in the country, we found two opinions in this regard: an opinion in favor of privatization. The defenders believe that transforming public institutions will relieve the state of the burden of its losses, and that these institutions lack the basic structures necessary for the development process, and that the goods produced by these institutions lack quality.

The aim of the research is to test the relationship of the impact of the characteristics of visionary marketing leadership on the strategies of the size of the tourism market share of tourism companies that set their sights on expansion and success to enter new markets by setting a vision and drawing up policies and strategies that enable them to enter it. The problem lies in the lack of tourism companies of diverse high competencies in terms of (gender, race, religion, educational level, culture, experience, languages), the availability of which constitutes a competitive advantage for them in the tourism market. To determine the level of research variables and test hypotheses, many non-parametric statistical methods were used to analyze and process data and information by relying on ready-made statistical programs (SPSS) including the arithmetic mean, standard deviation, relative importance, and the simple and serial linear regression coefficient (Amos). Then, the questionnaire was adopted as a measurement tool and distributed to a sample of (85) administrative leaders who are at the rank of (director and managing director) in tourism companies in Baghdad. The importance of the research appears in developing tourism organizations by benefiting from previous experiences and modern global models. Distinguished in the field of management in general and tourism company management in particular. The study reached a set of conclusions, the most important of which were: It included high levels of importance in the group (characteristics) that contribute to the implementation of visionary marketing leadership, and it obtained the first rank among the other two dimensions, so that the flexibility dimension takes the most attention from visionary marketing leaders as it achieves flexibility for the tourism company capable of adapting to rapid and sudden changes within the competitive environment, followed by the high dimension (diversity) that depicts the differences between company members in terms of age, gender, culture and academic qualifications. The most prominent recommendations were: The results of the statistical analysis found a diagnosis of the dimension of (visionary marketing leadership) that has the most impact on (the size of the tourism market share) so that the dimension (characteristics) represents the first rank in influence, so it is necessary for marketing leaders and the company to focus their attention on this dimension due to the importance of its existence as it helps it keep pace with the developments taking place in its environment

The aim of the research is to show the knowledge bases of the green Lean six sigma approach, as well as the knowledge bases for sustainable Development, and then knowing how to sustainable Development by relying on the Green Lean Six Sigma approach. As it has been applied in the oil sector as it is an important economic and productive sector in strengthening the national economy, as most of the oil refineries in Iraq suffer from several problems, including the obsolescence of their production units, which causes poor quality of their products, and the existence of types of waste in resources, in addition to the presence of gas emissions. and water pollutants that accompany its production processes and that affect human health and the environment as a whole. The researchers adopted the inductive approach in the theoretical aspect. In the practical aspect, the researchers relied on analyzing the data obtained from company records. The researchers concluded that the application of the green lean six sigma in the company\'s research sample would achieve sustainable Development

The current research aims to identify the nature of the relationship between the organizational service climate and the customer experience, as the research attempts to address a realistic problem represented in the companies’ need to create a positive customer experience. By distributing a questionnaire to the customers of travel and tourism companies in the province of Baghdad, it obtained (82) responses that were analyzed using the advanced statistical program Smart PLS as well as the statistical program SPSS v 25. The customer is in the company, and the research recommends a set of recommendations, the most important of which is that the company in question should do everything that would enhance the positive climates among the workers because it would bring many benefits to the company, including sharing knowledge and providing assistance formally and informally, as well as creating a positive experience for the customer.

The current research dealt with the problem of weak measurement and accounting disclosure applications for the oil service contracts of the Midland Oil Company (a public company), and their incompatibility with the requirements of international financial reporting standards. And the importance of what those contracts constitute from an economic point of view, and the importance of providing appropriate and honest information to the oil decision-maker. The search was targetedCarry out the practical application of the requirements of each unified accounting systemIFRSs) appropriate to those contracts, and a statement of the implications of the results of the comparative application inThe financial position and activity results of the company. In order to achieve the objectives of the research, it has been used PainApplied approach Comparative In measuring and presenting the activities of oil service contracts under (IFRSs) and under the requirements of the unified accounting system.
A set of conclusions has been reached, the most important of which is the accounting role of local oil companies for oil service contracts, being an oversight role only. In light of this, a set of recommendations were presented, the most important of which was the need to work on studying and issuing a unified integrated accounting system for the oil and gas sector based on a set of integrated accounting standards prepared in the light of international accounting and financial reporting standards and pairing them with the requirements and conditions of the Iraqi environment

The customer is considered one of the two parties to the production of the product or service, and without it, the product or service would not be produced, and if it was produced, it would be according to his needs and aspirations. Also, gaining customer satisfaction is difficult and requires serious research into the methods and factors that would affect achieving that satisfaction. Therefore, companies resort to adopting a number of practices and systems through which they can distinguish from other companies. The application of the principles of quality and the adoption of their systems is one of those practices that aim to satisfy the customer, meet his needs, and differentiate in their production.
The quality management system according to the specification (ISO: 9001: 2015) is one of the important systems in the field of international quality that companies seek to adopt. This study attempts to find out the extent to which the operating clause is applied as one of the clauses of the specification (ISO: 9001: 2015) in the organization the sample of the study, so the study problem focused on the extent to which the operating clause is applied as one of the clauses of the specification (ISO: 9001: 2015) and its relationship to customer satisfaction. In order to collect data related to the study, two checklists were prepared, one related to the specification items and the other to customer satisfaction. SPSS V24 was used to process the data.
The study reached a number of conclusions, including the existence of a significant and statistical relationship between the application of the operating clause with its sub-requirements of the specification (ISO 9001: 2015) and the achievement of customer requirements identified by the study in Baghdad Soft Drinks Company, the study also recommended a number of recommendations

The purpose of this research is to test the ability of the zero-lag Exponential moving average indicator timing trading in the financial market to select the best stocks and achieve a higher return than buying and holding. The research relied on two main hypotheses, the first being the timing of trading using the zero-lag Exponential moving average indicator that can achieve higher returns than buying and holding. The second hypothesis is the performance of the zero-lag Exponential moving average indicator does not differ by using different methods of signal generation and the timing of trading according to it. The research community has been identified with all stocks listed on the Iraq Stock Exchange. The implementation of the financial research tests requires choosing a deliberate sample from the research community that fulfills the requirements of testing indicators of technical analysis according to a number of conditions, so (38) companies were nominated to be the research sample and were distributed by (17) companies in the banking sector, and (2) companies in The insurance sector, (4) companies in the services sector, (7) companies in the industrial sector, (6) companies in the hotel and tourism sector, one company in the telecommunications sector, and one company in the agricultural sector, and this sample formed Approximately (30%) of the research community of (128) companies. The duration of the study extended from the specified time period from (2/1/2016) to (31/12/2021), and by using financial and statistical methods, algorithms, and computer programs, the research reached a number of conclusions, the most important of which are. The market can be timed successfully using the zero-lag Exponential moving average indicator.

The General company for electrical and industries in Iraq represents one of the most important companies that supply all economic sectors with themost important intermediate and consumer goods ,in addition to the needs of local demand, and the aimof the study is to find the optimum production volume for some products of the company by using the sensitivity analysis method in the linear programming model ,and to achieve the maximum possible profit for the company with the analysisand study of the reasons for the decline in the company’s low production in the previous years and to identify themost important of recommendations to advance the company’sfactories,improve their industrial performance and meet the needs of local demand