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

The main thrust of the research lies in showing the impact of marketing Ambidexterity as an independent variable across its dimensions (exploration of opportunities, exploitation of opportunities) and excellence as a responsive variable. The research problem was embodied through the main question of the research problem (What is the role and impact of marketing ambidexterity and its dimensions in achieving marketing excellence?) The sample size was (10) private universities and colleges, namely (Al-Turath, Al-Mamoun, Baghdad for Economic Sciences, Tigris University, Al-Bayan, Al-Bani, Al-Farahidi, Al-Nusour, Al-Hikma, Al-Mansour). The research included two hypotheses to test the correlation and effect. The statistical program (SPSS V.25) was relied on to analyze the results, and the research reached the acceptance of the hypotheses. The statistical results in the colleges and universities surveyed showed that the order of relative importance of the study variables was respectively (marketing Ambidexterity, excellence) and there was agreement about the primacy of the virtuosity variable. Marketing, which confirms that the college administration adopts pioneering strategies to discover new opportunities and exploit these opportunities. He recommended that the management of the colleges and universities surveyed should pay attention to using different marketing methods and methods that help attract and attract students, such as advertising campaigns for the college's current services or those that will be offered.In addition to increasing attention to the variable of excellence to bring about a noticeable positive change in private colleges and universities.

The current research aims to test the relationship and impact of the accounting professional organization on the effectiveness of the economic system in Iraq. As the economic transformations greatly affected the status of accounting as a profession, as the accounting professional organization does not reflect the economic changes taking place in Iraq, the central regulation and oversight of each of the accounting profession in Iraq is still in spite of the economic transformations that Iraq witnessed after 2003 in the transition towards an economy The market and its openness to international trade and investment, and in order to achieve the objectives of the research, the descriptive and exploratory approach was used, as the opinions of the community of professionals who work as auditors in auditing offices and companies were surveyed, and the opinions of accounting specialists who work in the academic side, as well as the representatives of the profession management in its various parties. A random, stratified proportional sample was selected from the three communities. The research reached several conclusions, the most prominent of which is that the legal accounting organization is still the dominant approach in Iraq, as the logic of financial reporting is based on the macroeconomic philosophy and serving the requirements of the state for public accountability and oversight despite the fundamental changes in the nature of the economic system. Therefore, the research presented several recommendations, including the need to the financial reporting model accommodates the level of state intervention in economic activities, the expansion of private ownership, the growth of the private sector, and the role of individual investors and banks.

The research aims to identify the level of impact of the perceived organizational support variable (POS) and its dimensions (support of the organization, support of the supervisor or direct manager, support of colleagues-social support) on the variable work-life balance(WLB) , as well as to reveal the statistical indicators between the variables, in response to the research problem represented by the need for teleworkers to achieve a better balance between their work and their family and social lives, especially since the two companies surveyed have teleworkers by the nature of their work in the field of communications and the associated widespread use of digital media and remote communication tools, which make it possible and necessary in many cases for some workers to perform their tasks away from their official offices. The research method used is the descriptive analytical method. The research community consisted of teleworkers in Baghdad Governorate affiliated with Asiacell and Zain Iraq Telecommunications Companies, and it amounted to (29) individuals from Asiacell company and (22) individuals from Zain Telecommunications Company. SPSS and Smart pls V.3.3.9 software were used in data analysis. The research reached a number of results, the most prominent of which is the existence of a tangible effect of organizational support on work-life balance.

The purpose of this study is to determine the impact of organizational socialization in supporting professional commitment in a sample of private colleges. This study also aims to provide clarification regarding both (organizational socialization and professional commitment) and the possibility of their application in the private higher education sector. The study was adopted To use the descriptive analytical approach, which is based on studying and describing changes, and in order to reach accurate results, then selecting a sample of private colleges and universities in Baghdad, and then distributing the questionnaire as a main tool for collecting data, as the sample reached (180) employees working in private colleges and The program (Spss v.26 & Amos v.26) was adopted to analyze the data on the scientific side, and the research reached a set of conclusions, the most prominent of which was the existence of a significant role for the socialization variable in achieving support for organizational commitment.

The aim of the current research is to explore and understand organizational policy and its relationship to the stages of crisis management emerging in the field of work of the General Authority for Dams and Reservoirs of the Iraqi Ministry of Water Resources by adopting a main measurement tool from... To design a questionnaire and distribute it to a sample of (40) employees at the Authority’s headquarters in Bab Mostly in Baghdad to reach the desired results through the use of the statistical package (SPSS.V.25) with the aim of determining the relationship between the two research variables (organizational policy and stages of crisis management), as the research discovered that organizational policy With its dimensions that included (general political behavior, the policy of moving forward to achieve Self, wages and promotion policy) have a clear role and impact in the stages of crisis management (detecting warning signals, preparedness and prevention, containing and reducing damage, restoring activity, learning). The research recommended a number of recommendations to urge the organizations’ management to reduce the negative effects of organizational policy on the researched body, invest in its positive aspects, educate in awareness of its dimensions, and train on crisis management in its various stages according to the latest scientific methods and methods discovered.

The use of monetary policy and fiscal policy by the government has important dimensions and multiple indicators of financial sustainability, through the link between the development of these indicators and the extent of the government’s use of its monetary and financial tools. Therefore, the research aims to demonstrate the extent to which the Iraqi economy applies financial sustainability indicators during the period of the study and its impact on the two policies. Financial and monetary. To achieve this, we relied on the inductive approach in a descriptive, comparative manner, which relies on an evaluation of the most important different methods of financial sustainability. The research started from the hypothesis that achieving compatibility between monetary and financial policy tools could contribute to restructuring the Iraqi economy toward achieving indicators of financial sustainability. The research reached a set of conclusions, the most prominent of which is the existence of strategic and tactical challenges facing central banks in designing a strategy to formulate policy. To integrate the framework of monetary policy and macroprudential policy, especially to achieve the dual goals of monetary (price) stability and financial stability, as well as a relationship between monetary and financial stability, whether they are alternatives or complements. The research recommended the necessity of directing economic indicators to change the composition of the monetary base so that the largest part of it enters the circle of economic activity, understanding the movement of macroeconomic variables in their circumstances and the trends influencing them locally and externally and achieving optimal employment of financial and monetary policy tools and compatibility between them to reach financial stability.

The wheat crop is considered an important strategic food crop and ranks first among field crops in terms of cultivated area and production. Despite the expansion of its cultivation throughout Iraq in general and Wasit Governorate in particular, production is still below the required level and does not meet the need for demand in the local market in addition to the high Production costs compared to production costs in developed countries. The total cost function was estimated in the long run LTC=405825.6Q-706.048Q2+0.07Q3+3234.234AQ-4474.61A2 Based on a random sample of (168) crop farmers in Wasit Governorate for the agricultural season (2018-2019), the results showed that the optimal size of production was about (871.86) tons, while the optimal area for production was about (315) hectares. It was noted that the average The actual cultivated area for the study sample amounted to about (29.5) hectares. This means that farmers must expand the cultivated area if they wish to use their resources in an optimal manner. Cost elasticity for the long term was also estimated at (0.972), and this indicates that farmers are working in the first stage of production. In any stage of increasing yields.

This study aimed to identify the role and impact of electronic services in achieving the competitive advantage of Iraqi commercial banks. This study relied on the descriptive and analytical approach appropriate for the purposes of the study. The study population represented the clients of commercial banks in Iraq during the beginning of the year 2023, where the study was conducted at the level of 5 commercial banks. Using a simple random sampling method to select the sample from the study population.
A questionnaire was designed with the aim of collecting information from the study sample. 200 questionnaires were distributed, of which 170 questionnaires were retrieved, 20 of which were excluded due to incomplete answers of the respondents. Therefore, the questionnaires subject to analysis amounted to 150 questionnaires, and the processor was conducted. Statistics that are consistent with the purposes and objectives of this study. One of the most important results of this study is the presence of A statistically significant impact of electronic services in all their dimensions in Iraqi commercial banks in achieving competitive advantage in all its dimensions (cost, excellence and quality) from the point of view of customers. The results also showed that the website service and automated banking are the service with the greatest impact in achieving competitive advantage, followed by security service. Secrecy has the least effect.

The research aimed to identify the theoretical framework of the Common Reporting Standard (CRS) while identifying the opportunities and challenges in adopting this standard, and in general to identify the effects resulting from the application of the CRS at the internal and external levels, in reducing tax evasion. For the purpose of achieving the research objectives, the researcher adopted On the descriptive approach in writing the theoretical framework, as for the applied side, the statistical inferential approach was relied upon in testing the hypotheses, where the programs (Spss.V29) and (v26.Amos) were used to analyze the data that were surveyed through the target sample, and the researcher achieved To a set of conclusions, the most important of which is the weakness in the exchange of tax information, so that tax evaders can hide their wealth and financial assets, which in turn is considered one of the most important effects of applying the Common Financial Reporting Standard, which leads to failure to achieve the objectives of the tax administration, as well as the complexity of the tax system, which leads to Creating a feeling of inequality among taxpayers, which negatively affects their tax behavior, and in turn increases cases of tax evasion. In light of what the researcher concluded, he recommended that applying the common reporting standard will limit the relationships that may arise between the taxpayer and the tax administration, which he exploits to reduce the tax amount. Due through the imposition of laws that punish tampering with the estimation of tax amounts.

تأتي أهمية موضوعة البحث من دراسة تطور أهم أداة من أدوات السياسة المالية وهي النفقات العامة والمتغيرات الاقتصادية الكلية المؤثرة عليها، إذ إن مشكلة البحث تكمن في إن هناك عدة متغيرات اقتصادية واجتماعية وسياسية أدت إلى زيادة النفقات العامة للعراق، إلا إن درجة تأثيره يختلف من متغير إلى آخر، ومن سنة إلى اخرى، و إن للمتغيرات الاقتصادية التأثير المهم عليها وحسب فرضية البحث، لهذا يهدف البحث إلى معرفة تأثير أهم هذه المتغيرات وذلك بالتوصل إلى افضل نموذج للعلاقة بين النفقات العامة والمتغيرات المؤثرة عليها، لذلك أعتمد البحث على المنهجين الاستقرائي والاستنباطي للوصول إلى ذلك، وباستخدام الأسلوب الوصفي والقياسي ضمن هذين المنهجين.
The significance of the research topic stems from studying the evolution of a crucial tool in financial policy, namely public expenditures, and the macroeconomic variables that influence them. The research problem lies in the fact that several economic, social, and political variables have led to an increase in public expenditures in Iraq. However, the impact varies from one variable to another and from year to year. Economic variables have a significant influence on them, according to the research hypothesis. Therefore, the research aims to determine the impact of these variables by finding the best model for the relationship between public expenditures and the influencing variables. The research relies on both the deductive and inductive methods to achieve this, using descriptive and quantitative approaches within these methodologies, During the research period, public expenditures, both current and fixed prices, showed an upward trend. Current expenditures accounted for the majority, approximately (74.5%) of the average public expenditures, with nearly half of it allocated to salaries and employee compensation, around (47.1%). Investment expenditures did not exceed (24.5%), The results of the statistical analysis revealed that the fourth-order stepwise model is the best model for the relationship between public expenditures and macroeconomic variables. The coefficient of determination (R2) for this model was approximately (80.3%). The economic analysis of this step indicated the strong influence of wages, salaries, gross domestic product, and military expenditures on public expenditures. On the other hand, the population size, installments, and public debt interest had a weak impact on public expenditures. Therefore, the research recommends the necessity for the state to intensify efforts to control and rationalize spending. This requires reforming the various aspects of public spending and enhancing the efficiency of its management. Budgets should be developed from a medium-term perspective, taking into account available resources and development goals.

The current research aims to explore the impact of servant leadership on the quality of work life for employees in a private college in the province of Baghdad. The modern style that was reflected in one way or another on the business environment and its impact on the behavior of employees, as the traditional leadership style became unable to face these challenges. From a group of employees randomly amounting to (161) individuals, from the college cadres within the framework of the research, especially a group from Al-Rafidain Private College in Baghdad Governorate. The data was analyzed using a number of statistical methods, for example (the arithmetic mean, standard deviation, Pearson correlation coefficient, and the structural treatment model). The research reached a set of conclusions, the most important of which is the existence of a significant correlation between servant leadership at the level of the quality of work life for employees in the researched organization. The results of the field study confirmed that servant leadership at the level of the overall organization, as it contributes to a positive impact in enhancing the advanced stages in the quality of work life. for its employees

This study aims to analyze the phenomena of poverty and unemployment and their impact on society. Countries have been interested in studying these two phenomena and developing the necessary solutions and treatments to reduce them in various countries of the world.
Several factors combined to create the phenomena of poverty and unemployment، including economic، political، and social. The repeated wars that Iraq experienced، in addition to economic sanctions for several years، the confiscation of its wealth، and the destruction of infrastructure، led Iraq back to eras of backwardness and the cessation of the industrial، agricultural، and other productive sectors.
The study concluded that a number of factors، including the wars that Iraq experienced، the economic blockade، the war on Iraq، and the destruction of its infrastructure، contributed to the spread and growth of the phenomena of poverty and unemployment. These factors caused a decline in the economy and a slowdown in economic growth، which was reflected in a decline in per capita income.
The report called for the need to enhance foreign direct investment and develop an attractive environment for foreign capital، which includes facilities and incentives، including reducing taxes، eliminating financial and administrative corruption، and directing it towards non-oil industries.
Encouraging the private sector، providing financial، technical and advisory assistance، and protecting the commodity by imposing high import duties on luxury goods، taking into account the balance of international trade.
Searching for the most effective ways to solve the problem of unemployment and poverty currently available to improve income distribution.

Deposit insurance companies and institutions are among the most important financial institutions now days, the solicitude of them have increased recently especially post the economic and financial crisis that hit some countries especially the industrial ones (Progressive). Which negatively effected the banks performance and led or exposed some of them to bankruptcy or to a financial flounder, Which in turn led to a week or the lack of confidence between the individuals (customers) and these banks or countries. This matter enforced the governments of these countries to find the appropriate solutions to confront such crisis (the lack of the banking system confidence), establishing the Deposit insurance corporations under the auspices of the government and The Central Bank was one of these solutions as a step to provide a financial protection of the depositors in the banks and regain the confidence of the individuals (customers) who deal with these banks.

This research aims to know the impact of information technology in developing work in private Iraqi banks, and what are the most important obstacles that can limit its impact in developing work in Iraqi private banks and suggest appropriate solutions to address them, as well as knowing whether there is compatibility between information technology Used in private Iraqi banks and developments taking place in banking at the local and global levels. After conducting statistical analysis, it became clear that there is a statistically significant relationship between information technology and the development of work in private Iraqi banks, as information technology contributes to increasing the flexibility of banking operations, speeds up their completion processes, and makes them easier than before. It also contributes to providing services. new to customers, in addition to its contribution to reducing the errors committed by humans, As for his most important recommendations, banks should pay greater attention to information technology and increase their reliance on it because it has a significant impact on developing their work and improving their performance, thus enhancing their ability to survive and compete in the banking market.

Research through its chapters aims to determine the impact of strategic flexibility in promoting organizational success The Ministry of Education's departments are aware of the impact that strategic flexibility can have in promoting organizational success. The research was based on the analytical descriptive curriculum and the questionnaire was used to gather information from the research sample. A deliberate sample of the administrative leaders of the General Directorate of Public, Civil and Foreign Education was selected to collect the data needed for the research community. (135) (Director-General, Assistant Director-General, Chief of Section, Division Officer, staff member) The members of the sample analyses for the responses (104), used a number of statistical methods to verify the impact relationships between the two variables of the ready programmer (SPSS.V26). (AMOS V.24) (SMART PLS 4). To that end, a number of main and sub-hypotheses were developed to address the problem of research and answer its questions to establish or reject these hypotheses. The most important recommendations of the research were the need for the management of the directorate in question to pay more attention to the changing strategic flexibility and organizational success, to work to create links and complementarity between community and government education, to establish a sophisticated information system and to pay attention to students' satisfaction with the educational process and to hear the complaints of parents in order to correct the mistakes that have occurred and serve as a feedback to develop the directorate's reality for the better.

The research aims to explain banking governance and the efficiency of banking performance, in addition to highlighting the role of banking governance in enhancing the efficiency of banking performance, by identifying performance efficiency indicators and analyzing them in a practical way by measuring the changes that occur in performance efficiency indicators for the commercial bank. The hypothesis was formulated: The application of banking governance is reflected in the performance efficiency evaluation indicators adopted in the analysis of the commercial bank’s financial statements positively for the period (2016-2021), meaning that the more comprehensive and efficient governance is applied, the higher the level of the bank’s performance efficiency. One of the most prominent conclusions reached is that the role of governance in the performance of banks is a supervisory measure in achieving internal and external control over banking policies and the activities carried out by the bank’s management through the quality of disclosure and transparency. Applying banking governance well generally leads to enhancing performance and is therefore considered A tool that ensures the efficiency of bank management in exploiting its resources and studying the risks that it considers to be an indicator of achieving the banks’ objectives in the first place and the objectives of the parties associated with them. It became clear from the analysis of banking performance evaluation indicators that the commercial bank is efficient, and this proves the research hypothesis, that is, the more comprehensive governance is applied, the higher the efficiency of banking performance.

The research aimed to measure the effect of relationship marketing in achieving value for the customer. The research was conducted in a sample of private Iraqi commercial banks in Baghdad, which are represented by ten banks listed on the stock market. The real problem that the banks in the research sample suffer from is the severe and continuous acceleration in environmental conditions and customer tastes. And the rapid technological changes, which lead to the inability of banks to respond to the desires of customers, which makes them unable to create high value for customers, and from here began the main research problem, which is the extent of the impact of the use of relationship marketing in achieving customer value, as relationship marketing adopted three dimensions (trust, Commitment and satisfaction) to show the extent of their impact individually and collectively in achieving customer value. The research found a clear positive effect of relationship marketing on customer value with a statistically significant relationship to relationship marketing on customer value. The data was analyzed using the statistical program (SPSS.V.25). One of the most important results that the research reached was the presence of a positive, morally significant correlation between relationship marketing in its dimensions and customer value. The research summarized a set of recommendations that banks can implement, which is adopting the relationship marketing method in dealing with customers with the aim of achieving the highest possible value for them, and this is not for the purpose of Not only winning customers, but keeping them in the long term.

Abstract: The current research aims to test the impact that the quality of work life in its dimensions (work conditions, job stability and security, social relations) has on building a learning organization in its dimensions (culture, empowerment, continuous learning). The study attempts to answer the questions that express the problem of the study, including: Is The administration of the Baghdad / Al-Karkh Traffic Directorate is aware of the impact that the quality of work life has on building a learning organization. The study relied on a descriptive analytical approach. The questionnaire was used as a measure of its variables. The relationship between them was tested by selecting a purposive sample. (120) questionnaires were distributed, of which (115) were suitable for analysis. Administrators (department managers, division officials) in the directorate used ready-made programs (AOMS.V.25, Smart Pls V.4, 25.SPSS v). The results showed that the directorate was keen to provide a positive work climate characterized by job security and stability to give workers comfort. Satisfaction and dealing fairly and without discrimination. This means that the administration makes efforts to provide comfort to employees because this leads to improving the quality of services provided, and working to resolve disputes and conflicts between employees quickly, amicably and informally, and taking into account the balance between work obligations and the employees’ personal lives and the quality of work life has contributed. In improving the learning organization, the most important recommendations to the management of the Traffic Directorate were to encourage workers to present new, applicable ideas and give them freedom to perform their work in creative ways in accordance with work controls and rules. Investing in the sample members’ agreement on feedback to benefit from past experiences in developing the directorate in the future, and the necessity of establishing controls and regulations for employee behavior and deterring any behavior that violates the directorate’s policy to prevent any incorrect practices that lead to harming the directorate’s reputation

The research aims to study the role of the professional accountant in developing employees’ talents, abilities, and orientations to maintain the sustainability of the performance of economic units, relying in doing so on the scientific and Knowledge background and professional experience that he possesses in this field, as well as the basic axis and motivation that drives the accountant and the moral values he possesses that help him in crystallizing the aspect Cognitive and professional, and to achieve the research objectives, the researchers relied on a questionnaire that was distributed to a sample of workers in the financial departments of economic units. The questionnaire included three axes. The first axis included the cognitive and academic aspects of the accountant and the professional skills and experience he possesses, while the second axis related to studying the foundations of moral values. How can these values help in supporting, developing, and developing the capabilities of employees? As for the last axis, it relates to the professional role of the accountant and its reflection on the performance and sustainability of economic units. Relying on the descriptive analysis approach, a set of conclusions was reached, the most important of which is that there is an effective contribution by accountants in developing talents. The skills of employees and their reflection on the sustainability of the economic unit’s performance, in addition to the interest of economic units in intensive courses that are concerned with explaining the opinions and knowledge of accountants and their professional proposals that contribute to developing the talents and abilities of employees.

The research seeks to test the effect of maintenance quality on product quality. The research problem is focused on determining the level of impact of maintenance quality on improving the quality of products of electrical and electronic industries companies in Baghdad. A questionnaire was used to determine the opinions of a sample of technicians working in companies in the research field. Since the questionnaire was distributed over (300) items, (280) questionnaires were valid for statistical analysis. The descriptive analytical method was used to discuss the results reached because it is consistent with the research objectives. The data was analyzed using the statistical program (SPSS v.25) and (Smart PLS v.20). The subject and environment of the research were chosen because the quality of maintenance and product quality are of great importance to industrial companies in general and electrical and electronic industries companies in particular. The research reached a number of conclusions, the most important of which is the existence of correlations between the variable maintenance quality and its dimensions and product quality, as well as the presence of a statistically significant and moral effect of maintenance quality and its dimensions in improving product quality in the corporate environment in the field of research.

The research aimed to know the impact of soft skills as an independent variable and achieve superior performance in human resources as a responsive variable in the faculties of the Iraqi University, as well as to identify the levels of their availability and employment so that they are appropriate to the reality of the current conditions in the Iraqi academic environment. A set of hypotheses were formulated, the most important of which was the existence of a correlation. And the impact of soft skills and their dimensions in achieving superior performance for human resources, using the descriptive analytical research approach to explain the relationship and links between the research variables. Data was collected from respondents using a comprehensive inventory method, numbering (204) individuals, represented by a purposive sample of teachers who hold administrative positions (the dean and his assistants). And the scientific departments, divisions, and other administrative units), represented by (the College of Administration and Economics, the College of Mass Communication, the College of Law and Political Science, the College of Education/Tarmiya, the College of Education for Girls, the College of General Medicine, the College of Dentistry, the College of Arts, the College of Engineering, and the College of Islamic Sciences) This was based on a questionnaire that included (40) items, which were analyzed based on statistical programs (SPSS V 28.0) and Amos V 26.0. The most prominent result was the presence of a strong and positive effect of the soft skills variable on the superior performance of human resources, with the interest of university administrations in developing skills. It has human resources. And its increasing needs to increase communication and communication skills, work in a team spirit, and interest in critical and constructive thinking and time management in a way that is compatible with the nature of the university’s work.