Iraqi Journal for Administrative Sciences

The research aims to use appropriate financial derivative contracts in controlling the risks resulting from the current pandemic, identifying risks to companies, exposure to appropriate accounting entries and treatments, and knowledge research to carry out reforms in accordance with international financial reporting standards. Solving those problems, analyzing the risks facing companies, and identifying the appropriate accounting treatments. The research addresses the problem of the negative effects of crises in general and the pandemic in particular, using derivative financial instruments under conditions of uncertainty and enabling them to control risks effectively and successfully. The researchers followed the exploratory approach on a sample of academics and investors using a questionnaire. After analyzing it, it was found that the general average of the arithmetic mean is high for all research variables (3.95) and there is a strong correlation and impact relationship between the accounting framework and risk control by employing financial derivatives. hedged financial assets It enhances the ability of companies to continue and address risks before they occur.

Environmental changes generate pressures on companies and push them to leave the industry. Hence, an important topic emerges, which is forecasting financial default and how to reveal the capabilities of companies ahead of time periods. The study dealt with an important topic for investors and the decisive factor in making decisions is stock returns. The study aims to know the relationship between predicting financial default and returns Shares, and the study was built on a basic problem, which is the lack of interest of Iraqi companies in the financial concepts involved in predicting financial failure. Analyzing the data of these companies and using the Kida model, which included five indicators to predict financial failure, the study reached a set of conclusions, including the presence of an impact of cash on the total assets in stock returns. verified shares

The research aims to identify the role of the internal auditor in limiting creative accounting, measure the impact of the scientific and practical efficiency of the internal auditor, and draw the attention of internal auditors by seeking to develop their scientific and practical competence to meet the challenges of creative accounting and fraud. To achieve this goal, a questionnaire was designed as a tool for collecting data from the study sample consisting of 120 questionnaires on the sample members in the Iraqi companies listed on the Iraqi Stock Exchange, and 100 questionnaires were retrieved valid for analysis, the results of which were adopted for statistical analysis. The statistical programs SPSS were used, and Amos program and appropriate statistical methods in testing hypotheses and reaching a conclusion that the internal auditors’ possession of professional and academic certificates, their skills and knowledge of the field of accounting, economics and technology, and their participation in training courses in the field of accounting and internal auditing at least once a year, and their commitment to the rules and conduct of the profession all enhance the Based on the previous conclusions, the study recommends raising the awareness of internal auditors in the field of accounting and auditing through the introduction of specialized courses to reveal the motives and practices of creative accounting and how to reduce them

This research aims to shed light on the relationship of external determinants and their impact on banking stability through profitability indicators, and the external determinants were represented by (inflation, GDP, exchange rate, interest rate risk) as independent variables in Iraqi banking stability using the (Z-Score) indicator as a variable. Followed, and the mediating variable profitability with its indicators (the rate of return on deposits, the rate of return on the right of ownership). The research relied on the practical side on the financial reports and statements published for a sample of banks (2005 - 2020), and the study relied on data analysis (Panel Data Analysis), and analysis ( Path Analysis), using statistical programs, and one of the most important conclusions is that the increase in Iraqi banks’ interest in the research sample contributed to profitability indicators from the success of banks and the increase in the factors of confidence and reassurance for shareholders and dealers with the banking sector. Negative effects on banking stability

The current research aims at an impact of Paternalistic leadership in positive psychosocial capital at a sample level of universities and civil. In order to reach results, an analytical descriptive approach and data collection were used through the questionnaire, the research community included six universities and civil colleges in the Holy Governorate of Karbala and the research sample (158) of staff. The study has reached a range of conclusions, most importantly, with the existence of a significant links and an impact among Paternalistic leadership and positive psychological capital The existence of an impact relationship of a significant indication of the sub-variable of independent Paternalistic leadership with positive psychological capital. Finally, the research concluded with a group of recommendations, most notably the need to invest a positive impact of Paternalistic leadership in positive psychological capital Through the fact that universities and colleges have developed proactive plans and deepen career awareness among leaders and staff to benefit from Paternalistic leadership practices in promoting positive psychological capital.

The research aims to introduce the Double Zigzag wave, which is one of the Elliott waves, as well as introducing the US dollar index in the forex market, and how to use this wave as a method for wave trading and highlighting some of the methods used by traders to predict the direction of foreign exchange rates. The research problem was embodied in the dialectical statement of the relationship between the zigzag bilateral wave and its ability to predict the direction of the exchange rates (USD / ERU) based on the analysis of the dollar index through a set of questions, most notably knowing the extent of the effect of the zigzag wave in predicting the movement of the dollar index in particular and the effect of those waves on the movement of currency prices in the forex market in general.
The research reached a set of conclusions, the most important of which is that the zigzag binary Elliott waves can predict foreign exchange rates by analyzing the dollar index of the major currency pair selected for the research sample (ERU / USD) for the period 2010-2021.

The current research aims to understand and analyze the relationship between the independent variable, electronic human resource management, with its dimensions (electronic recruitment, electronic training and development, electronic performance assessment, electronic compensation), as the researcher relied on the Friedrich & Wahba scale, 2021) in determining these dimensions and the dependent variable It is the competitive advantage in its dimensions (cost, quality, flexibility, creativity, speed of response) and the researcher relied on a scale (Abdul Aziz, 2021) in determining these dimensions. The research problem was represented by the following question: - (Does the college use electronic human resources in its field of work?) The research adopted an analytical reconnaissance approach in the organization in question to obtain the data and information necessary for that and used a questionnaire tool to collect data on field research distributed to the administrative staff in the researched college, College of Administration and Economics, University of Karbala, as the number of the sample size was (40) respondents, and for data analysis it was approved on the statistical program ((spss v. 25 and an appropriate set of measures of descriptive statistics. Through the research, many results were reached, the most important of which were There is a positive correlation with a moral significance between the variable (electronic human resource management and competitive advantage), and this indicates any integration between the variables.

This study aims to test the effect of the variables of the French Fama model-with the five factors,on the required return on shares in the Iraqi stock market.Operational profitability premium(RMW)and investment premium(CMA)as independent variables,and in order to test the model, it was applied to the study sample,which was represented by(33)companies out of (130) companies listed on the Iraq Stock Exchange for the period from July2006to June 2021,and to achieve the goal of The study and its main hypothesis were tested.The multiple regression model was used through the Excel-v16program.Accordingly,the study concluded a number of conclusions, perhaps the most important of which are:There is a significant effect of the multi-factor asset pricing model on the required rate of return on shares, and the study came up with a number of recommendations,the most important of which are:The importance of investing in small-sized companies,because they achieve higher rates of return than in large companies.

The research aims to assess the financial performance of Iraqi banks by analyzing the performance-importance matrix. This examination is based on five commercial banks listed in the Iraqi Stock Exchange for the period from 2006 to 2020, which are (Commercial Bank, Investment Bank, Sumer Bank, Credit Bank, United Bank), where Its financial data was obtained from its annual reports published on the Iraq Stock Exchange website, and the research applied the analysis of financial performance indicators represented by (profitability, liquidity, risk) to determine the financial performance of the research sample banks and then evaluate their performance through the analysis of the performance matrix - the importance of testing a series One of the hypotheses that emerged from a review of the previous literature. The results of the research, by analyzing the impact and importance of the matrix variables (performance-importance) through the Smart PLS statistical program, show that banks witnessed an increase in financial performance in the period (2016-2020) due to their positive performance during the research period, which reflected positively on profitability. And in order to improve the levels of financial performance of banks, the researcher recommends managers to evaluate financial performance through the performance-importance matrix on a regular basis because this approach allows managers to improve their management strategies because it indicates the main weaknesses that require immediate treatment.

The research aims to identify the actual reality of graceful leadership and its role in achieving organizational excellence and its application in the Iraqi Ministry of Justice. Which was represented by agile leadership with its dimensions (self-confidence, vision, ideal influence) and its role in achieving organizational excellence by its dimensions (excellence in human resources, excellence in organizational structure, excellence in strategy, excellence in knowledge), the research problem was to ensure the existence of the relationship and the impact between agile leadership in organizational excellence in the Iraqi Ministry of Justice and to determine the correlational relationships between the research variables. Where the current research was based on the descriptive and analytical approach because it is more appropriate to the nature of the subject of the research, the questionnaire was used as a tool for collecting data and information related to the research, and the study population consisted of managers and their assistants in (8) departments of the surveyed ministry, which numbered (85), where a sample was chosen. An intentional stratified consisting of (45) principals representing the study community. And organizational excellence, and the research concluded with recommendations, the importance of the ministry in question showing the characteristics of agile leadership at work, and this consequently leads to an increase in the performance level of employees, an increase in the percentage of achievement, and the achievement of the requirements of organizational excellence.

The aim of this study is to compare between the parametric regression models estimated according to the distributions of survival time and select the best appropriate model for the distribution of survival time and estimate its parameters. Use parametric regression models for data and determine the factors that affect the survival time of patients. The study was applied to a sample size of (120) patients with prostate cancer / Hiwa Hospital in Sulaymaniyah Governorate for a period from January 1, 2019 to November 1, 2021.
The best model was determined based on each of the criteria AIC and BIC and using the applications (Mat-lab, Stata 15.1, Easy Fit 5.6). The result show that the best model is (Weibull-AFT) and the factors (Age, PSA, Stage, metastasis) are that affect the patient's survival time.

This research aims to Know the extent to which some Rafidain Bank branches are committed to tangibles, reliability, responsiveness, assurance and empathy with customers when evaluating the perceived service quality, In light of the researcher’s field visit to the bank’s branches, it was found that the bank does not provide modern equipment such as automated teller machines (ATM), There is no response to the customers, and the customers remain for a long time until the demand is met, and this is the problem of the research, The importance of the research came to achieve the perceived service quality in suitability to the expectations or needs of customers to achieve customer satisfaction to maintain existing customers and earn more, The two branches of Al-Rafidain Bank / Al-Khadra and Al-Ma`rifah were selected, and the opinions of the customers of the two branches amounting to (90) samples were taken for research the questionnaire was used to measure the quality of service by equation analysis of the gap between the perceptions and expectations of customers, Rafidain Bank is one of the distinguished public sector banks, which must achieve customer satisfaction by applying the dimensions of service quality and achieving loyalty by ministries or organizations that have established the comprehensiveness of their employees with Rafidain Bank, and thus an increase in customers is achieved towards the investigated bank.
The most important conclusions and recommendations there is a weakness in responding to customers and the lack of speed of performance to solve the problem of customers, so the recommendations appeared that it is necessary to put employees to meet the needs of customers when customers arrive at the bank and increase the flexibility and innovation of employees to meet the different needs and desires of customers and follow up customers and listen to their opinions in order to determine weakness In the perceived service quality and its treatment.