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

The current research seeks to verify the role played by competitor knowledge in achieving marketing creativity with its dimensions (marketing flexibility, originality, fluency) and the research tried to answer the questions that express the research problem, including whether there is a role for the relationship between competitor knowledge and marketing creativity in a sample of private colleges and universities in the governorate Baghdad, and the research relied on the questionnaire as a measure of its variables, and the relationship between them was tested by selecting an intentional sample that included (186) and valid for analysis (171) of the administrative leaders of the colleges and universities surveyed (Dean, Associate Dean, heads of departments, department rapporteurs) and some statistical methods were used for the two ready-made programs (AOMS.V.25, SPSS v) The current research aims to demonstrate the importance of competitor knowledge in promoting marketing creativity an d assessing the reality of the variables in the researched private colleges and universities. The results of the research showed the precedence of the variables depending on the relative importance, where they were respectively (marketing creativity, competitor knowledge). The results showed a statistically significant effect (the knowledge of competitors in marketing creativity), and the most prominent recommendations were the need to pay attention to The management of the colleges and universities researched with marketing creativity by obtaining the privileges and characteristics that distinguish the college from the rest of the colleges and be able to satisfy the desires and needs of the market by studying the internal and external environment for it and identifying strengths and areas of continuous improvement and the opportunities and threats that it may face in order to be fully prepared to confront it when it occurs.

The research aims to test the relationship and impact of accounting education on the effectiveness of the economic system in Iraq, as the central regulation and control of accounting education in Iraq is still in spite of the transformations that Iraq witnessed after 2003 in the transition towards a market economy, as accounting education does not reflect the economic changes in Iraq as well as Poor communication between professional and academic bodies, which led to a weak ability of accounting education to respond to the economic changes taking place locally and globally. Therefore, in the context of achieving the objectives of the current research, the descriptive and exploratory approach was used, as the opinions of both the community of professionals who work as auditors in auditing offices and companies were surveyed, and the opinions of specialists in Accountants who work in the academic side, as well as the bodies representing the management of the profession in its various parties, as a proportional stratified random sample was selected from the three communities. The research reached several conclusions, the most prominent of which was the absence of a relationship between the variables of accounting education and the economic system, as the accounting curricula do not keep pace with economic requirements, and the government did not give importance to activating accounting education to keep pace with the economic changes taking place, as the political philosophy and the central role of the government in education management are The prevailing philosophy in education, so the research presented several recommendations, including the promotion of economic philosophy in education, since education is a commodity that has its costs and benefits, and that investment in human capital outweighs the process of investment in physical capital, as national income rates rise with the increase in the educational level, and that the central role of the state prevails in The Education Administration in Iraq imposes on the Ministry of Higher Education the task of developing and modernizing accounting education to meet the needs of development through qualified human cadres practically and scientifically.

The current research aims to verify the relationship between soft leadership with its dimensions (personal skills, communication skills, teamwork skills and crisis management skills) and the strategic position with its dimensions (vision, social capital and learning). The research tried to answer the questions that express the research problem, including is there a role for leadership Al-Naameh in achieving the strategic position under study in a sample of telecommunications companies (Zain, Asia Cell and Korek) in Baghdad Governorate, and the research relied on the questionnaire as a measure of the research variables, and the relationship between them was tested by selecting an intentional sample that included (150) of the administrative leaders of the companies under study ( Director, head of a division, a division official, an employee) and some statistical methods were used for the two ready-made programs, v.25 (SPSS, AOMS, V.25). Hypotheses, and the results of the research showed the primacy of the variables depending on the relative importance, which were respectively (soft leadership and strategic position). The most important conclusions were the existence of a direct impact of soft leadership on the strategic position of the telecom companies in the competitive environment.

Operational risks are considered one of the most important factors that have an impact on profitability and make the bank’s business results subject to loss if the size of these risks exceeds certain limits, given that operational risks constitute the inherent characteristic of banking work, which is governed by the rules of risk and risk in order to obtain profit. The research aims to study the impact of operational risks on the profitability of Iraqi private commercial banks, through an indication of whether each of the operational risks affects the profitability of Iraqi commercial banks, and from it the research problem began by asking about the impact of operational risks on the profitability of commercial banks in Iraq, and on the basis of this came the research hypothesis that shows the existence of a significant impact of operational risks on the profitability of Iraqi commercial banks. A Likert scale was used, which depends on responses indicating the degree of approval or disapproval of a formula, as it is used to determine the degree of approval and disagreement by expressing the opinion specified with five options, related to operational risks in Iraq, and analyzing and interpreting the results by applying the research to (the sample) for the period 2010-2020. One of the most prominent results of the research is that operational risks have a negative impact on the performance of commercial banks. The lower the operating risks through management and control of operational risks, the higher the profitability of commercial banks.

This study aimed to measure the impact of using administrative information systems on the management of public hospitals in Baghdad. A descriptive and analytical approach was employed in this study. A specific questionnaire was designed and distributed to 440 individuals, including employees, department heads, and managers in leading public hospitals in Baghdad. A total of 154 valid responses were received for analysis.The key findings indicated that the participants had a positive assessment of administrative information systems. There was a positive relationship between the use of administrative information systems and hospital management. Additionally, all dimensions of administrative information systems had a positive impact on hospital management. Several recommendations emerged from the study, including the need to enhance the hospital\'s administrative information system and technology to improve efficiency and quality. Developing the organizational structure and fostering collaboration between departments, enhancing supervision, and developing leadership skills were also recommended. Furthermore, analyzing the financial and operational dimensions was advised to enhance financial management and daily operations in the hospital. Implementing best practices in patient management and emergency procedures was recommended to improve healthcare quality.

The transportation trouble is considered one of the most crucial mathematical methods that help in making the appropriate choice to goods transportation from supply sources to demand centers, at the lowest cost possible. In this study, the trouble of three-dimensional transportation was solved using fuzzy programming, where the fuzzy lies in the upper and lower limits, of the cost function, and to remove the fuzzy, the hyperbola belonging function has been used. This approach has demonstrated its effectiveness in lowering the cost of shipping oil derivatives (oil, kerosene) from storage facilities to gas stations. The results have shown that the hyperbola belonging function gives better results with regard to the transportation cost, as it was found that the transportation cost is (82,105,398) million dinars, and among the conditions for this the model states that the transportation cost must be confined between the upper and lower limits, and the model has proven its efficiency in achieving this condition, meaning that the transportation cost was within the range (128,136,630≤Cost≤179,411,860)

The study sought to identify the role of communication in supporting job performance in the private communications company Korek Telecom in Iraq and to identify the significance of differences in the level of transmission and the implementation of employees according to the variables of gender, age, educational qualification, and years of experience. The study used a comprehensive inventory method for the research community, and (77) questionnaires were distributed to them. The results showed that the most areas of the re-education strategy that enable communication companies to raise the level of job performance was the change in the communication process. Since the results of the study indicated that there is a positive effect of the use of the communication process on the level of work performance of the communication company Korek Telecom in Iraq, the study concluded that the most effective communication trend was through holding meetings, which is one of the effective means of communication to deliver instructions to workers and the existence of a positive direct effect between the communication variable and job performance in the communications company Korek Telecom, and this indicates that the improvement of one degree in the level of communication leads to a high level of job performance in the communications company Korek Telecom among the members of the study community: communication, and the level of job performance in telecommunications companies in Iraq. The researcher recommends the decision makers in the telecommunications companies in Iraq and all similar service organizations hold meetings and interviews with the employees and explain the instructions to the workers. The researcher also emphasizes in this study the importance of the availability of communication channels. In order to achieve effective communication, communication channels and strong coordination between officials should be clarified, to raise the level of work performance. The researcher also recommends conducting such a study in other telecommunications companies and other service sectors and balancing the results of this study with the results of these studies to obtain a clearer picture of the impact of the communication process on the level of job performance in private sector companies.

The research emphasized the clarification of the impact of the qualitative characteristics of accounting information on the quality of data for commercial banks. The application of the (IFRS1) standard helps to develop the “quality of accounting information” through the information management system of the economic unit in preparing international reports. It also aims to analyze the relationship between the adoption of standards and quality in... Accounting formation for banks in the local environment. Hence, the research study was based on the following question: Does the “IFRS1” reporting standard for the first time have an impact on the quality of accounting information?

The primary objective of this study is to investigate the moderating impact of the business environment on the relationship between entrepreneurial skills (ES) and the business performance of small businesses (SB) located in Baghdad, Iraq. This research seeks to address the inconsistencies observed in contemporary literature regarding the connection between ES and business performance. A questionnaire, employing a 5-point Likert scale, was adapted from previous scholarly work to gather responses from respondents. A survey research design was implemented, and self-administered questionnaires were distributed to small business owners across nine districts in Baghdad, the capital of Iraq. Data analysis was conducted using SPSS version 23. To examine the hypothesis with respect to the moderating influence of the business environment on the relationship between entrepreneurial skills and small business performance, both direct relationship analysis and hierarchical regression analysis were employed. The results, as presented in the table below, demonstrate that the business environment indeed moderates the relationship between entrepreneurial skills and small business performance, thereby providing support for our research hypothesis.

of an effect of the emotional intelligence variable on the health crisis management variable, but the effect was weak in the aim of the research is to identify the level of influence of emotional intelligence in crisis management, especially the health crisis, by answering the main study question: To what extent does emotional intelligence contribute to managers in dealing with the health crisis in the private nursing home affiliated with the Medical City Department? The questionnaire was distributed to a sample taken using a comprehensive inventory method from the research community consisting of directors, department heads, and unit and division officials at the private nursing home hospital, where the sample size reached (103) individuals. The statistical program (SPSS V.25) as well as the program (AMOS V.25) were relied upon to analyze the data, as several statistical methods were used to test the research hypothesis, namely the Pearson correlation coefficient, the simple and multiple linear regression coefficient, in addition to the use of statistical methods. Descriptive to determine the levels of research variables in the hospital that were selected. The research reached several results, the most important of which is the presence general.

This Research Aims To Identify The Impact Of Strategic Foresight With Its Dimensions (Environmental Monitoring - Strategic Vision - Strategic Choice) On Entrepreneurial Orientation With Its Dimensions (Competitiveness, Proactivity, Innovation). This Research Was Conducted At The Iraqi University, And The Problem Crystallized In A Number Of Questions, Including The Extent To Which The Administrative Leaders In The Researched University Use Strategic Foresight And Its Impact On The Entrepreneurial Orientation, And For The Purpose Of Achieving The Goal Of The Research, The Descriptive Analytical Approach Was Used. For The Research Community) With (187) Directors; The Analyzed Sample Size Was (114) Managers, And To Test The Research Hypotheses, The Statistical Programs (Excel) And (Smartpls V.3.3.9) Were Used. One Of The Most Important Conclusions Reached By The Research Is That There Is A Significant Effect Of Strategic Foresight With Its Dimensions In The Entrepreneurial Orientation. The Most Important Recommendations Of The Research Were The Need For The University Under Discussion To Pay Attention To Strategic Foresight And Its Dimensions, And To Enhance Its Role In The Pioneering Orientation Of The Administrative Leaders.

Water is considered the lifeblood, and as in the Almighty’s saying (And We made from water every living thing), God Almighty has spoken the truth. Just as rivers and lakes are the main source of water on Earth, therefore, rivers constitute the primary source of water in Iraq, followed by rainwater, and the third source is water. Subterranean. Accordingly, the neighboring countries that share water resources with Iraq have greatly influenced the drought crisis that the country is suffering from. Some water specialists note that the damage caused by Turkey to Iraq is greater than the damage caused by Iran and Syria when Turkey took advantage of political and economic instability. The crisis began to worsen in the seventies of the last century between Iraq and Turkey, and it came as a result of the The primary objective of this study is to investigate the moderating impact of the business environment on the relationship between entrepreneurial skills (ES) and the business performance of small businesses (SB) located in Baghdad, Iraq. This research seeks to address the inconsistencies observed in contemporary literature regarding the connection between ES and business performance. A questionnaire, employing a 5-point Likert scale, was adapted from previous scholarly work to gather responses from respondents. A survey research design was implemented, and self-administered questionnaires were distributed to small business owners across nine districts in Baghdad, the capital of Iraq. Data analysis was conducted using SPSS version 23. To examine the hypothesis with respect to the moderating influence of the business environment on the relationship between entrepreneurial skills and small business performance, both direct relationship analysis and hierarchical regression analysis were employed. The results, as presented in the table below, demonstrate that the business environment indeed moderates the relationship between entrepreneurial skills and small business performance, thereby providing support for our research hypothesis. construction of the (Kiban) Dam, which is one of the largest dams to store water, but the water crisis from Iraq was not exploited, and the water shortage in Iraq reached a great extent. As for the construction of the (Ilisu) Dam, The Turkish Dam in 2018, which is being built on the Tigris River near the Turkish-Syrian-Iraqi border and at a distance of (50) km, as the achievement in this Turkish dam must be matched by investing in the water that flows from Turkey by building dams and preventing this water from flowing into The Arabian Gulf . It completed the construction of the third dam, which is the largest after the Ataturk and Keban Dam. These dams were built on the Tigris and Euphrates rivers, and the Iraqi side was not exploited during that period in building dams. The use of old irrigation, and not building large dams in order to invest the surplus water in the Tigris and Euphrates rivers. As well as the weakness of water guidance for most of the population in Iraq, and the failure to clean the rivers of various types of water as a result of the decrease in the flow of Iraqi rivers due to the lack of water share, and these reasons led to water scarcity, which negatively affected the economic sectors, including the agricultural sector.

The main purpose of this research is to study the importance of strategic immunity and its impact on organizational health, as well as building an integrated framework in this field through available information about strategic immunity and organizational health and the relationship between them. The research dealt with the theoretical concepts associated with both strategic immunity and organizational health. The research community at Al-Muatasem General Contracting Company was represented in a sample that included 35 employees through a questionnaire, and using the (SPSS) program. The research was based on two hypotheses: (There is a significant correlation between strategic immunity and organizational health. Overall and among the dimensions, (there is a significant effect of strategic immunity on organizational health). One of the most important findings of the research is that there is a strong influence and correlation between strategic immunity and organizational health. The research came to the most important recommendations: - The company should take into account the necessity of benefiting from its failed experiences and taking them as lessons for the future.

This study aims to take a look at the changing nature of accounting since its emergence, determine the requirements of the current situation, what issues need to be addressed, and anticipate a future outlook for its requirements through the most important developments that occurred in it, which were reflected in the expansion of financial reporting, as well as explaining the importance, concept, and motivations for adopting integrated reporting and its role in Communicating information to stakeholders to enable them to form an integrated picture of the performance of economic units. In light of the nature of the problem and the goal and importance of the study, the researcher relies on the deductive approach in terms of reviewing and deducing scientific studies that dealt with the subject of the study, as well as the inductive approach through which the concepts of integrated reporting and the development of accounting theory are shed light. The descriptive analytical method was used to answer the study hypotheses and reach the results through a case study in the company Asiacell and Zain Iraq. The study reached a set of conclusions and recommendations, the most important of which are: Using the standard approach in building accounting theory enables defining the basic concepts and general objectives of accounting theory and is based on its internal validity represented by the logical consistency between the elements of the theory at the expense of its complete lack of external validity in the development of accounting theory. As for integrated reports, they help the company, the research sample, in revealing current, unforeseen problems in addition to expected future problems that are not provided by traditional financial reports, to help the company solve and avoid those problems. The research recommends the need to take into account the development in accounting theory as a result of the variation in environmental conditions surrounding the economic unit that affects the possibility of making a comparison between methods and alternatives of accounting measurement and evaluation, and a framework for comparison between them must be determined that is based on scientific foundations.

This research addresses the use of computers in supervisory systems within Iraqi commercial banks, by identifying the extent to which these procedures are applied in light of the use of computers, as the theoretical aspect was followed by the descriptive approach of the same title, as the first requirement addresses: the theoretical framework of the internal control system, The second requirement: Problems and limits of the use of the electronic computer. The third requirement: The impact of the use of the electronic computer on the components of internal control, while the practical and analytical aspect was addressed, which is complementary to the theoretical aspect, through a questionnaire and collecting the opinions of the sample community, and then they were analyzed and results and recommendations were reached.

This research reviews the importance of the strategy of empowering human resources as an independent variable with its sub-dimensions (training and development, incentives, and confidence) in achieving job satisfaction as a dependent variable. )40) Teaching, where the research problem was diagnosed through the field visits conducted by the researcher to find out the extent to which the College Deanship adopted the strategy of empowering human resources as an effective strategy to achieve the satisfaction of teachers, and therefore administrative empowerment factors were proposed to contribute to the treatment of satisfaction among workers, because the College Deanship lacks sufficient knowledge The strategy of empowering human resources in terms of its relationship to employees. The research sought to achieve a set of goals, the most important of which is to contribute to the optimal investment of human resources and increase their efficiency and effectiveness. The empowerment of workers is one of the most important reasons for the emergence of the second row of qualified leaders and the performance of the service organization. The research relied on the descriptive analytical approach. The researcher used the questionnaire and personal interviews, as well as research And studies related to the subject of the research in the theoretical aspect, the statistical program (SPSS) was relied upon to test and analyze the hypotheses of the relationship and the influence of the research variables. A significant impact on the performance of the teaching staff, and the research concluded with a set of recommendations, among which came the restructuring of the incentive system in the college under study to include the setting of high standards of performance capable of creating a spirit of competition among the teaching staff.

As a result of the developments witnessed by the world and technological progress in all fields and its trend towards preserving the environment and its resources and reducing pollution occurring in it, which required economic units to search for resources that would help them reduce costs and protect the environment from pollution while preserving its non-renewable resources, and with the aim of addressing this problem, the two researchers By determining the costs of available (non-renewable) resources for the production of electric power, which constitute the largest proportion of indirect costs, so the research was launched to reduce these costs by replacing non-renewable resources with renewable ones in order to reduce costs on the one hand and protect the environment on the other hand and help preserve non-renewable resources for generations coming. One of the most prominent results is that investing in renewable resources contributes to reducing dependence on traditional energy sources that cause environmental pollution, by using renewable energy sources such as sun, wind, water, etc., and helps reduce toxic gas emissions and air, soil and water pollution.

Financial policy is an important part of the general economic policy of the state, which seeks to achieve economic growth, reach the level of full employment, maintain price stability, achieve social justice and balance in the balance of payments. It is about securing alternative financial resources to support the general budget, so this research aims to identify the mechanisms of economic diversification because of their great importance in activating the activity of the industrial and agricultural economic sectors and even tourism to contribute to raising the level of gross domestic product as well as contributing to stimulating the private sector to play its required developmental role, not Only to finance the general budget, but rather to absorb unemployment, operate idle production capacities, and reduce dependence on imports to cover local needs for goods and services.

Abstract: The research aims to know the effect of strategic analysis on the quality of health service in a sample of private hospitals in the city of Baghdad (International Hospital, Royal Hospital, Al-Qimma Hospital, Al-Masara Hospital). The problem of the study crystallized in an important question (to what extent does strategic analysis (the independent variable) influence the quality of Health service (the dependent variable) in private hospitals in the city of Baghdad?) To achieve the purposes of the study, a questionnaire was designed and distributed to private hospitals to directors, heads of departments, divisions, and employees. (420) were distributed, and the number of questionnaires suitable for analysis reached (400), and a number of combination methods were used. Statistics: The research relied on the descriptive analytical method. The research relied on the five-point Likert scale in the answers to the questionnaire sample, and the program AMOSV.25, SPSS V.25 was used. One of the most important conclusions was that the private hospitals investigated do not perform strategic analysis at the required level, and that The health services provided need further improvement and development, and strategic analysis makes a difference in the quality of health services.

The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39. Hedging is to confront the risks that economic units may be exposed to in the instability of financial markets, and its purpose is to reduce or reducing these risks and relying on banks to distribute their risks through their adoption of financial instruments. Therefore, this research came to address the issue of hedging cash flows generated from these financial instruments in light of the application of Financial Reporting Standard 9.
The research aimed to introduce hedging, its types, the risks that are hedged, and its relationship to Financial Reporting Standard 9, by measuring current and future cash flows and hedging cash flow risks. This was done by relying on measuring these flows and their relationship to the hedging process, and the research reached the most important conclusions, which are the application of hedging in Iraqi banks is linked to the extent of their exposure to risks in light of the fluctuations of the financial markets and the surrounding environment. Hedging of financial instruments is also linked to the amount of cash flows of the asset or hedged liability and the preservation of these flows and their impact on the amount of profits and losses generated from them. As for the most important recommendations, they were represented by the necessity Studying the environment surrounding banks in light of the economic transformations surrounding the Iraqi environment to contribute to strengthening their financial tools, in addition to seeking to obtain more operating cash flows by relying on more diverse financial tools to increase obtaining profits and strengthen the financial position of the banks, the research sample.

The research aims to study the relationship between financial inclusion and the efficiency of the banking system, and the extent to which financial inclusion standards can be applied in it, and to evaluate the available banking services and how to upgrade them to increase the efficiency of the Iraqi banking system by identifying the most important indicators of financial inclusion and the mechanism for raising their percentage in Iraq and thus improving the level of efficiency of the banking system. The results of the research showed that the banking prevalence index is still weak and below the required level, as is the case with the prevalence of electronic payment services that are from It is hoped that it will rise in recent years, the capital adequacy ratio, the credit survey ratio, and the banking system’s record of good liquidity ratios is unlikely. in which it is exposed to liquidity risks in the short term, in addition to the recent establishment of an appropriate comprehensive database that contributes to giving a clear picture of the indicators Financial inclusion in Iraq and the level of progress it has reached | Among the most prominent recommendations concluded by the research is the need to provide an effective technological infrastructure in the Iraqi banking sector and alert an educational and media strategy to increase the confidence of individuals in it and expand the scope of the spread of banks operating in it to ensure that the largest possible number of individuals and institutions operating in it have access to banking services and the gradual expansion in the implementation of work requirements Financial inclusion in line with the available capabilities by expanding the scope of work with mobile technology and increasing the number of electronic payment machines (ATM), (POS), (POC) in separate areas to facilitate the access of banking services to all segments of society and work to increase the possibility of sepsis in banks to stimulate Economic growth, triple concentration in it, meeting capital writing requirements and following up on overdue debts .