journal of Economics And Administrative Sciences

The research aims to measure the impact of the empowerment strategy on the performance of employees by mediating organizational trust in the organization. The problem of research was the weak ability of most business organizations to employ the strategy of empowerment in maximizing the performance of employees, and the importance of research in practice lies in the results of a guide to managers in how to use the strategy of empowerment in maximizing the performance of employees by mediating organizational trust dimensions of ability, benevolence, integrity. In order to achieve the objectives of the research and to answer the questions of the problem, the researcher has adopted the descriptive analytical approach as the questionnaire was used to collect data from the research community represented by the category of engineers (266) engineers in the oil pipelines company. According to the Ministry of Oil, the size of the sample drawn from this category was (159) engineers, in addition to personal interviews and field visits to the researcher that had the same purpose. Data were analyzed and processed statistically using the program (spss.v 24), which included a set of statistical methods, such as arithmetic mean, iterations, percentages, standard deviation, coefficient of variation, the coefficient of stability Gtman and Alfa Kronbach, test (F), exploratory factor analysis, and mid-segmentation. The results of the researcher, there is a positive correlation between the positive impact between the strategy of empowerment, organizational trust, between the strategy of empowerment and employee performance as well as the relationship and impact of organizational trust with and in the performance of employees. The impact of the strategy of empowerment on the performance of employees is increased through organizational trust, which confirms the intermediary role

The research examines the extent to which government spending decisions can affect the level of financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending of the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated and during the period (2014-2018). The research also adopted statistical methods such as Pearson correlation coefficient, T test and simple linear regression. Some of the most important conclusions are: the correlation and influence relationships between spending decisions and financial performance differed, some of which have a significant relationship, while others do not have a significant relationship. The investment plan projects and the development projects of the regions have been suspended since 2015 after the austerity phase that the country has been through. The most important recommendations: the use of scientific methods in making spending decisions to raise the level of financial performance, attention to sewerage network investment projects, as they generate future funding sources, and attention should be paid to the investment projects of the infrastructure for the construction of sewage networks and rainwater streams.

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation and influence between research variables by analyzing the answers of the research sample, which included sections managers and divisional officials (243) individuals, Data and information were collected using the questionnaire which included 54 items. The data were analyzed using statistical programs. The researcher adopted statistical methods (relative importance, arithmetic mean, standard deviation, Pearson correlation coefficient, simple linear regression). One of the most important conclusions of the research is the interest of the researched companies in the strategies of integration, when they aim to increase their interest in human resources management practices, especially when they use their interest in conflict management to promote their adoption of these practices. In addition, their interest in communication and organizational culture will work on the automatic attention to human resources management practices.

The research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared for the interviews based on a set of global standards for the research variables that were adapted to the needs of the Iraqi environment. The most prominent results that appeared in the research there was a diagnosis of marketing deception at a high level to which pharmacies are exposed, as the evaluation in the pharmacy sample was at a very good level, and this means that pharmacies suffer from a high level of deception in marketing by companies with regard to deception in the product, price and promotion and distribution.
The most important recommendations are the need to pay attention to pharmacies in the appointment of people with expertise in the field of pharmaceutical products as well as seeking the necessary knowledge of business dealings on the one hand and that knowledge on the components and ratios and effective materials for new or newly developed products by companies and to recognize the differences between products of different origins for the purpose to avoid the trap of deception in the promotion of pharmaceutical products.

The issue of intellectual capital is a critical issue in the success and excellence of organizations, especially if it is linked to the management of customer experience, and because of the characteristic of the Iraqi environment, which affected all sectors, including the banking sector, it was important to discuss the types of intellectual capital and its relationship to the management of customer experience, especially when managers private banks, the importance of research lies in the linking of its variables to build the strategic capabilities of banks to achieve excellence and sustainability, it aims to diagnose the extent of interest in the types of intellectual capital and management of customer experience in the Iraqi banking sector.
One of the most important hypotheses from which the research started is that intellectual capital has a significant influence on the management of the customer's experience. The research community represented (33) private banks in Baghdad, where the sample of the research targeted (10) banks, represented by (120) executive director in the general administration of the researched banks and those who have them. A direct relationship with customers and participants in banking decision-making, the analytical method (quantitative) was adopted using the questionnaire as a tool for collecting data and information related to research. The appropriate statistical tools were chosen in terms of the Pearson's correlation coefficient to test the relationships between variables and the simple and multiple regression equation for impact testing by statistical programs (SPSSV.23), (AMOSV.23). The results also showed the validity of correlations and influence on the level of variables, then data analysis was performed. Diagnosing conclusions and formulating recommendations.
The most important findings of the research show that the executives of the banks of the research sample have employed the types of intellectual capital (human capital, relationship capital, structural capital) to achieve the management of the customer experience, where the results were generally higher correlation than the individual sub-dimensions.
The most important recommendations need to invest the relationship between the relationship capital (employee relationship, customer relationship) and the management of customer experience if the banks need to activate this relationship through which the customer is followed up and communicate with him and establish a good relationship and win the friendliness and trust of the customer by providing distinctive service Creating a distinctive image in the minds of customers.

The implementation of the concept of project scheduling in the organizations generally requires a set of procedures and requirements, So, most important of all is the understanding and knowledge of the tools and techniques which are called the methods of scheduling projects. Consequently, the projects of the municipality administration in the holy governorate of Karbala suffer from the problem of delaying their projects and chaos in the ways of implementation. To provide assistance to this directorate and to demonstrate how to schedule projects using one of the advanced scientific methods that proved their ability to schedule any project and its potential to accelerate the time of completion, as well as ease of use and effectiveness of the results, especially with the introduction of software programs. The study concluded with a number of conclusions, including the delay of most of the projects for their specific times for several reasons, the most important of which is the lack of good planning and scheduling suitable to increase the number and variety of projects, as well as the possibility of reducing the time of completion of the project, And the most important recommendations of the research urged the departments of the municipality and government agencies and committees to prepare the drafts of guessing projects, as well as the companies and contractors, using modern methods and software in the scheduling of projects, and control the time in planning and scheduling projects to ensure that not delayed Properly on time.

The research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with the planning and diversity of personnel specialization and included technical, administrative and legal specialties and various levels of responsibility and academic achievement within the Ministry of Housing, Construction, Municipalities, the Ministry of Planning and the Babylon Provincial Council. The research tool was a questionnaire distributed to the research sample, which appeared homogeneous and not scattered by the answers to what was put in the questionnaire on the search variables, which included several sub-dimensions each. The research concluded the most important results, which included the formulation of the green strategy and dimensions such as follow-up and the extent of the participation of management and organization and changes in business models and even financial revenues expected from the adoption of a green strategy.

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocations received by municipal institutions before and after the financial crisis, using three financial analysis tools (horizontal, vertical, and percentage analysis). Among the statistical analysis tools (SPSS), the Pearson correlation coefficient was used (to calculate the correlation between finance and municipal performance), and analysis of multiple linear regression coefficient. The researcher relied on the financial data contained in the official records and documents of the municipal institutions studied.
The main findings of the research are that municipal performance depends on the availability of funding to support the activities of municipal institutions. It depends on the central budget to cover all financial needs and this exposes them to the risk of facing the lack of financial resources. Central funding is characterized by fluctuation and instability in terms of its impact on external conditions and the general situation of the state, while self-financing is characterized by flexibility and the ability to continue whenever more attention to confiscation and areas of diversity.

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has reached a number of results, the most important of which is that the Directorate of Maysan water has no awareness of the importance of the evaluation process and it lacks a system for evaluating its performance and that the evaluation programs that are conducted in the Directorate are limited to conducting a formative evaluation and the level of individual performance only The research came out with a number of recommendations, the most important of which should be the vision and mission of the Directorate clear and written to all employees in the Directorate, which requires to be awareness campaigns to do so, so that the objectives of employees linked to the objectives of the Directorate

Given the growing interest in digital marketing operations and the technology imposed by the reality in which both companies and their customers are affected, the researchers attempted to shed light on the reality and challenges of digital marketing from the faculty members viewpoint at Jouf university, the problem is that technology has imposed a new reality that has resulted in a major change in behavioral patterns of customers with a number of obstacles and challenges confronted customers in digital marketing, it is expected that the outcomes of this study help companies in overcoming the obstacles that prevent the desire and ability of the customer to change his behavioral style to deal with electronic shopping operations and attract more customers, and the study aimed to know the impact of electronic obstacles and challenges and electronic applications on electronic shopping operations; one of its most important hypotheses is that digital marketing obstacles and challenges negatively affect digital marketing in the field of digital marketing in KSA within the study community represented by faculty members by taking a simple random sample of (128) members from faculty members through questionnaire, the study followed a descriptive and analytical approach statistical procedures and treatments were used to estimate regression models, the study reveals that; customers sense of development in electronic programs and applications and companies motivation of customers electronically with their marketing advantages increases digital marketing operations, except that their fear of fraud and theft reduces opportunities for digital marketing, ensuring the return of the commodity, shopping through electronic applications in their language does not reduce from the obstacles and challenges of e-marketing; the study recommends that companies consider differences in the educational level of electronic shoppers by designing electronic programs and applications that are characterized by a high degree of security and confidentiality that protects customers from fraud and stealing and increases their confidence in dealing with electronic shopping as well as the continuous development in programs and applications that avoid threats on the internet; It must also know the extent of customer satisfaction with e-shopping and products and to which they meet their expectations periodically through electronic surveys and sales returns and the number and type of complaints received and others.

This paper examines the impact of the organizational culture prevailing at the university center, Ali KafiTindouf, on the quality of the educational service provided by the university center Ali KafiTindouf from the point of view of the teachers of the center. The questionnaire method was used to determine the effect between the variables studied, by the distribution of 33 questionnaires on a random sample of the study community.
The study found that the organizational culture prevailing at the university center of Ali KafiTindouf contributed to reaching higher levels in the awareness and quality of the educational service provided by the teachers of the center.

This study attempts to test the interactive role played by organizational agility in enhancing the effect of organizational anomie on the behavior of planned human resources. The study of organizational anomie has increased because of the moral and legal pressures facing the organization by the external environment within its framework. To adapt to all external developments faced by these organizations, the behavior of human resources planned reflects the ability of individuals to control their behavior in different situations and situations that face them in the work.
The problem of the research indicates that there is a clear lack of understanding of what is meant by the variables studied in the sample of the research sample. Therefore, the problem of research in the research attempt highlights a series of solutions facing the organization in the field in question and achieving a number of goals in this field. The analytical descriptive approach in the applied side. The questionnaire was adopted as a main tool for collecting data, which was distributed to a sample of (239) employees of the Ministry of Construction and Housing. After processing and analyzing the research data through a number of statistical tools (such as arithmetic mean, standard deviation, simple correlation coefficient, structural equation modeling and regression analysis) a number of results emerged. Perhaps the most important of these is that the role of organizational anomaly in promoting planned human resource behavior increases with agility, Therefore, the study recommended the need to pay attention to strengthening organizational agility at the level of the organization being investigated and to reduce the dimensions of organizational anomie, which is reflected in enhancing the behavior of human resources planned.

Purpose – determine impact of the promotional mix in achieving competitive advantage in industrial organizations.
Problem- indicated a clear deficiency in employing the dimensions of the marketing mix in ensuring a competitive advantage for the researched organization.
Design/methodology/approach – Al-Dora Refinery was selected as a field of application. The sample was chosen by intentional sample of (143) individuals in Human Resources departments. The questionnaire was adopted as a data acquisition tool that was prepared based on a set of ready-made standards after being subjected to a number of validity and reliability tests. The statistical program (SPSS, V22) was used to enter and analyze study data.
Findings – The most prominent results reached are that there is a direct relationship and positive effect of the marketing mix in achieving competitive advantage in surveyed organizations

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive analytical method, which consisted of (30) administrative staff of the Faculty of Management and Economics / University The results of the statistical program (Spss v16) were obtained and the research reached a set of results, the most important of which is that there is a statistically significant effect between the research variables (information management strategy and management innovation) and these results were consistent with the hypotheses. Set of proposals.

The recognition of the dynamic organizational capabilities in their actual and influential extent in the work environment achieves a set of positive data that can fall under the addition axes, particularly with regard to the organization's ability to manage human talents in them, so the research sought to identify the level of contribution of dynamic organizational capabilities in the management of human talents in terms of Keep them away in the research organization by indicating the level of relationship and impact between them. The presidency of Mosul University was chosen as a field for the current study, and data was collected by adopting the questionnaire form as the main tool for the study. The study used a deliberate sample of (42) administrative leaders in the investigated organization, and adopted a number of tools (arithmetical mean, standard deviation, ratio of the response to the scale area, coefficient of variation, correlation coefficient, and linear regression) under the statistical software (SPPS). The results of the research confirm the existence of a degree of actual contribution of organizational dynamic capabilities to of human talents management in the investigated organization, and this was confirmed by the results of the correlation and impact between the variables, The research also presented a number of recommendations, the most prominent of which is the need for the senior administrations of the investigated organization to mobilize their supportive capabilities towards enhancing the level of organizational dynamic capabilities in order to manage human talents by adopting an approach that enables them to manage them efficiently and effectively.

Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.
On this basis was the research community, their number was (23) common to the majority of them held a bachelor's degree, Has been the design of the questionnaire Included a set of paragraphs presented to members of the community, Aim to find out the extent of the benefit accruing to participants in the state, Has been reached conclusions to the effect to this state and was part of the project department of quality management and institutional development in its quest for continuous development one, Add to that the advancement of the work of the house of wisdom, Requires the rehabilitation of the necessary elements in it, and the most important researchers working in, Under it was put a set of recommendations aim to develop this type of software in the future, Of them try to allocate a special budget to support scientific research at the house of wisdom, And to the holding of advanced training courses to complement the objectives of the program become familiar with more methods and tools of scientific research.

The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electricity field in Nineweh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the researched organization and the distribution of (40) form prepared for this purpose to indicate the opinion of the research sample on the research variables (social responsibility and quality of services), and relied on the statistical program (SPSS) to reach the results, which supported the problem and hypotheses of research in acceptable proportions. The research also reached a set of conclusions and proposals, which confirmed the adoption of the research organization of the research variables.

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of their establishment and the low capital used in them and their ability to create increased job opportunities, their ability to enter in the tracks of industries that refrain from entering large institutions, as well as having sufficient flexibility to enable them to spread in the various small and rural cities in its higher innovation potential.
In spite of its enjoyment of these advantages and characteristics, it encounters many obstacles, foremost of which are financial constraints, which necessarily necessitates studying the potential financing outlets for small and medium enterprises, including specialized financing institutions. It was found after the study that the financing of these specialized institutions does not fit with the need and nature of the institutions for small and medium sized companies, despite the fact that the establishment of specialized lending institutions was mainly in order to correct imbalances in the credit market and compensate for the financing gap, the practical reality is that there are a number of obstacles that hinder the ability of these institutions. It specializes in providing the appropriate alternative to financing because it is unable to avoid the risk of risk in providing loans due to the lack of objective studies of the economic feasibility of projects established by small and medium enterprises and the weak guarantees that they possess that can be provided to the lenders to obtain the necessary financing, in addition to the fact that the loans provided are often in line with large project loans and inconsistent with the characteristic and needs of small and medium enterprises.
Therefore, specialized banks, such as industrial, agricultural, real estate industrial, and real estate banks, can also contribute to providing financial liquidity to this incubator as a long-term investment, provided that small and medium-sized enterprises are funded according to the nature of the production or service project, which is the industrial, agricultural, and real estate banks with the necessary funds.

Fiscal policy is one of the important economic tools that affect economic development in general and human development in particular through its tools (public revenues, public expenditures, and the general budget).
It was hoped that the effects of fiscal policy during the study period (2004-2007) will positively reflect on human development indicators (health, education, income) by raising these indicators on the ground. After 2003, public revenues in Iraq increased due to increased revenues. However, despite this increase in public budgets, the actual impact on human development and its indicators was not equivalent to this increase in financial revenues. QR The value of the general budget allocations has not been matched by a real improvement in human development indicators resulting from this digital increase.
The standard aspect of using ARDL model was that there was a short-term positive relationship between government expenditure and public revenues as explanatory variables on the one hand, and the per capita GDP as an indicator of income on the other hand, and the absence of a long-term relationship between the two explanatory variables (government spending and public revenues) on one hand and between the per capita GDP.
The standard aspect also found a short-term relationship and no long-term relationship between the two explanatory variables (government spending and public revenues) on one hand and life expectancy at birth as an indicator of health on the other hand. The term between the two explanatory variables (government spending and public revenues) on the one hand and the literacy rate as an indicator of education on the other hand, which confirms the hypothesis of the research.

Generally, statistical methods are used in various fields of science, especially in the research field, in which Statistical analysis are carried out by adopting several techniques, according to the nature of the study and its objectives. One of these techniques is building statistical models, which is done through regression models. This technique is considered one of the most important statistical methods for studying the relationship between a dependent variable, also called (the response variable) and the other variables, called covariate variables. This research describes the estimation of the partial linear regression model, as well as the estimation of the “missing at random” values (MAR). Regarding the parametric part, a method has been developed to estimate the parametric of the partial linear regression model represented by weighted estimators as well as by the suggest method (EMBW). Two methods of simulation were compared using three sizes (n = 100,150,200) and using three different values for σ^2=(1.5,1,0.5) and zero mean and it was found that the proposed method (EMBW) was superior to the weighted estimator method.

This research discussed, the process of comparison between the regression model of partial least squares and tree regression, where these models included two types of statistical methods represented by the first type "parameter statistics" of the partial least squares, which is adopted when the number of variables is greater than the number of observations and also when the number of observations larger than the number of variables, the second type is the "nonparametric statistic" represented by tree regression, which is the division of data in a hierarchical way. The regression models for the two models were estimated, and then the comparison between them, where the comparison between these methods was according to a Mean Squares Error (MSE) and using the simulation of the experiment and by taking different sample sizes. where the results of the simulation showed that the regression of partial least squares is best when taking the following contrast variance values (0.01, 0.5, 1) and for all sample sizes, whereas tree regression is the best when it is The variance value is large (5) and for all sample sizes.

The prediction process of time series for some time related phenomena in particular the autoregressive integrated moving average(ARIMA) models is one of the important topics in the theory of time series analysis in applied statistic. Perhaps its importance lies in the basic stages in analyzing of the structure or modeling and the conditions that must be provided in the stochastic process. This paper deals with two methods of predicting the first was a special case of autoregressive integrated moving average which is ARIMA (0,1,1) if the value of the parameter equal to zero, then it is called Random Walk model, the second was the exponential weighted moving average (EWMA). It was implemented in the data of the monthly traffic accidents in the province of Dhi Qar Governorate for the period from (Jan. 2011) to (Aug. 2019). It was found through the research that the model studied is well of the traffic accident, we can predict dangerous traffic accident using this model and reduce the aggravation through Develop plans strategic of the roads.

In this research, we dealt with the study of the Non-Homogeneous Poisson process, which is one of the most important statistical issues that have a role in scientific development as it is related to accidents that occur in reality, which are modeled according to Poisson’s operations, because the occurrence of this accident is related to time, whether with the change of time or its stability. In our research, this clarifies the Non-Homogeneous hemispheric process and the use of one of these models of processes, which is an exponentiated - weibull model that contains three parameters (α, β, σ) as a function to estimate the time rate of occurrence of earthquakes in Erbil Governorate, as the governorate is adjacent to two countries that fall within the seismic belt which are Turkey and Iran, which makes it not excluded from the arrival of seismic frequencies to it, where the three parameters of the above model were estimated in two ways which are the maximum likelihood method and the Bayesian method to find the time average of the occurrence of this phenomenon and a mean square error (MSE) was used to find out which methods are best in estimating the model parameters show that the Bayesian method is the best estimation method

Time series is an important statistical method adopted in the analysis of phenomena, practices and events in all areas during specific time periods and predict future values contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).
The volume of goods handled was predicted on a monthly basis for (2019-2024) years, indicating that there is a balanced increase in the volume of goods handled during the forecast period, which calls for the development of sidewalks and storage sites to contribute to accommodate the increase achieved, and the study was able to determine the minimum and upper limits that can reach the volume of goods handling in the ports of the General Company for Iraqi Ports during the forecast period.

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financial statements using the indicators of financial analysis for the Bank of Baghdad. The research reached a number of conclusions, the most important of which is the impact of the adoption of the International Accounting Standard (IAS.1) on the qualitative characteristics of accounting information for the financial statements of the Bank of Baghdad, and this appears clearly in the calculation of indicators of financial analysis. The most important recommendations were the necessity of requiring all local banks to adopt the International Accounting Standard (IAS.1) continuously according to internal and external variables, which will be reflected in the quality of accounting information and the need to use financial and non-financial indicators because of their impact in improving the quality of internal and external decisions.

This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's effect on the competitive advantage for industrial companies in Jordan. The study importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literary review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires that were distributed to the higher departments in the industrial companies in Jordan. Plus, to achieve the study goals, the SPSS statistical program was used to analyze data and to discover the nature of the impact. The mean and standard deviations were calculated, in addition the regression and correlation test to elaborate the nature relation between study variables that was analyzed. The concept of strategic management accounting was measured by (the concept of strategic cost, the concept of nine The strategic t and the concept of the brand) and the competitive advantage was measured through (achieved profits, product quality, customer satisfaction, product development and market share). The study concluded that companies in Jordan practice this concept, furthermore the result indicated that there is a statistically significant effect of the SMA concept on competitive advantage. The study also concluded that SMA techniques is not a complete alternative for traditional accounting managerial, but it is also complementary to it. The study also recommended that companies are required to set long-term strategic goals due to their impact on competition and environmental changes. The study also concluded that the SMA differs in its comparison with the practice of managerial accounting and was adopted by industrial companies in Jordan as a principle of operation and not as a theoretical concept.