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

The institution is part of an interactive system that is represented in the environment surrounding change in all fields, which is often unexpected, so it takes place in a crucible that brings together its human, technical and environmental components. The research is to find the relationship between the research variables (organizational structure, technology, human resources, organizational development) and the job performance as well as understanding change and managing it in order to enhance the ability of the organization to achieve outstanding performance Hence the problem of our research lies in preparing for and managing change and showing the effect of its reflection on the performance of employees in institutions and the ability of the institution to overcome all obstacles and difficulties that adopt resistance to change. The research was applied in the Ministry of Labor and Social Affairs to a community of (100) employees with a simple random sample of (75) employee using the analytical method, and the data collection tool (questionnaire) and analyzed according to the outputs of the statistical programs (STATA13) and (AMOS,24), and the most important conclusions reached by the research : One of the most important conclusions reached by the research is that change in institutions is not a random phenomenon, but rather an organized and planned process implemented according to a plan and methodology. There is a significant influence relationship between change management and its four dimensions (organizational structure, technology, human resources, organizational development) in the responding variable, the job performance of employees. The ability of management to face challenges, keep pace with developments in its internal and external transactions, and change the behaviors of its employees to face the process of change. The most important thing recommended by the research is that change requires the necessity of adapting, adapting, and planning by management, as successful change is the transition to the new situation and pushing the institution to excellence. Leadership is that the change should be purposeful and realistic, affecting its impact on their level of performance, how to preserve the rights and advantages acquired for them in the work environment, and be compatible with the organization’s goals. Resisting change is by overcoming and reducing the intensity of resistance through education, education, continuous persuasion, and pushing working individuals to participate in planning and preparation.

The research aims to know the impact of wise leadership in enhancing the reputation of the organization as well as knowing the latest developments in the intellectual philosophy of the variables of the current research. Its organizational reputation, design/methodology: the researcher chose the presidency of the University of Baghdad as a community for research, and the research sample was selected from the administrative levels in it and those with specialization (general manager, department director, assistant department manager, division official), which numbered (90) respondents, and was designed and distributed The questionnaire was used on the intentional sample for the purpose of collecting data and information that enhances the research. The researcher adopted the descriptive analytical approach because it is the closest to the research in collecting data, information and news hypotheses. Statistical tools were used within the program (SPSS V.25) to analyze and process the data. The research reached a conclusion The most important conclusions are: the existence of a positive correlation and a clear influence of the prudential leadership and its dimensions combined in enhancing the reputation of the organization, through the statistical results that were reached

The aim of the research is to build a future vision of strategic planning in the light of marketing foresight, and the company's realization of the influential importance of the dimensions of marketing foresight (future vision, scenario). To achieve the goal of the research, the researchers adopted the descriptive analytical approach. It was tested using (SPSS) and (Amos) statistical programs, and then processed the data obtained from a deliberate sample of managers and officials of senior and middle management in the company under study. The sample size was (85) targeted, as the total number of employees of the Baghdad Soft Drinks Company is (300+) employee

The research aims to test the role of servant leadership in improving the organizational climate in Al-Salam General Company, which is one of the companies Affiliated to the Iraqi Ministry of Communications and its headquarters in Baghdad, and based on the importance of the research topic, the researcher adopted the descriptive analytical approach in completing his research, which dealt with a random sample of (168) individuals, out of a total of (320) individuals, by adopting the questionnaire as a main tool in data collection, and adopted Research on statistical programs (SPSS V.24, Amos V.24) with appropriate statistical methods for research, including the arithmetic mean, regression coefficient, coefficient of determination (R2), and others to test its hypotheses, and the most prominent research conclusions that have been reached through the applied side and Which proved the validity of the hypotheses, so it was embodied in the effect (directive and positive) of statistical significance for the servant leadership in the organizational climate of the company.

The research aims to study and analyze modern methods of financial analysis to achieve returns for Khaleeji Commercial Bank, and to analyze the financial and banking risks that the bank faces through its banking operations, as well as the use of indicators and methods of forecasting the financial failure of the bank, and one of the most important conclusions reached is that the effectiveness of the analysis Financial to reduce banking risks lies in presenting perceptions and expectations by following its indicators and using its methods, and this effectiveness is related to the extent of its application in the bank’s conduct of its activities. she has. The financial indicators used in analyzing the bank's capital efficiency, the research sample, and its ability to face potential risks and losses, whether for operating or risky assets, also reflect that there is a significant weakness in managing its resources and its low ability to face losses. Although there were slight increases in it during the research period.

This research aims to measure and evaluate the efficiency of the Iraqi banking sector and the extent of the efficiency of banks in banking financial intermediation, in order to identify the efficient banks that were able to use the inputs in a way that achieves the largest outputs, in addition to identifying the required treatments that the inefficient banks must use for the purpose of reaching efficiency complete. , the analytical and evaluative approach was used to measure the efficiency of (19) commercial banks and (16) Islamic banks listed on the Iraq Stock Exchange during the period 2017-2021, based on the DEA data envelope analysis model, for input items (deposits, capital) and output ( Loans, investments) included in the search form. The research reached several conclusions, the most important of which are: the absence of significant differences between the efficiency averages of conventional and Islamic banks, it is clear that all banks operate in an economic environment characterized by high risks and suffer from the same problems and surrounding conditions. The results also showed that there were no significant differences in the efficiency averages between the years, whether in conventional or Islamic banks.

The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the international financial reporting standards and audit fees, as well as indicating the extent of the impact of the adoption of "International Financial Reporting Standards (IFRS) IFRS) "in preparing the financial statements of companies to determine audit fees and study some of the factors related to that, and the researchers relied on two factors, the first is the size of the audit office and the second is the size of the company under audit, and in order to achieve the goals sought by the research, the researchers have conducted a field study through A questionnaire form to express the opinions of a sample of a group of Iraqi auditing offices and companies in determining the impact associated with the application of "International Financial Reporting Standards (IFRS)" on auditing fees. The researchers reached a set of conclusions, the most important of which is that "the application of international financial reporting standards" in the preparation of financial statements and related matters led to an increase in the fees of the audit process through a set of procedures and requirements that accompany the process of auditing the financial statements that are used according to the standards. The researchers need to involve auditors and accountants in specialized training courses, as well as their involvement in workshops related to international financial reporting standards and the requirements for their application, as well as the need for audit offices and companies to work to increase the expertise necessary to implement international financial reporting standards in order to overcome any weaknesses that may occur in the reports and information provided. required by international financial reporting standards.

This research aims to test the correlation and impact of talent management on outstanding performance by identifying the extent to which the dimensions of talent management, represented by (attracting talents, selecting talents, retaining talents, developing talents) relate to and impacting the dimensions of talent management represented by (skills, culture, learning). A sample of (155) workers at the National Center for Nurturing Athletic Talent in the Iraqi Ministry of Youth and Sports was selected as a field for research. The questionnaire was relied upon as a tool for measuring the research variables, so a set of statistical methods were used with the help of statistical programs (SPSS.V.23, Amos.V.25). The researchers adopted the descriptive analytical approach in completing this research. The research came out with a set of results, the most important of which is the existence of a correlation and a significant influence relationship between the research variables of the ministry in question

The aim of the research is to know the financial and monetary shocks in the Iraqi economy and their reflection on the indicators of the Iraqi market for securities during the period 2005-2021. The market value of the Iraqi stock market, and the rate of change in the market value became negative (-3.97) in 2021, after the rate of change in exchange rates was (19.44%), which is the highest rate of change during the study period Also, the rate of change of the market value is low and negative for most years, which indicates that public spending did not direct part of it to invest in the market, and this was confirmed by the ratio of spending to market value, which has little value and reached at best (0.002110) in 2005. With an average during the study period (0.000711), the study recommends that during the occurrence of shocks, there is compatibility between financial and monetary goals in order to achieve economic stability, and stimulate the growth of the activity of the Iraqi market for securities in an effective manner. This is done by monitoring the interest rate with the volume of government spending. By increasing spending, the interest rate is raised and vice versa, for the purpose of maintaining investment in the Iraq Stock Exchange. Work to encourage investment of uninvested funds and direct them towards investment in the market in times of shocks, such as reducing the money supply as little as possible, and providing advantages for investment in the stock market.

The phenomenon of sovereign wealth funds is not new in the global financial arena, as its role in recent years has greatly increased, as it has played an important and growing role in providing primary resources for various international and economic institutions around the world, especially in the aftermath of the global financial crisis. The assets and number of sovereign wealth funds have increased dramatically, as they have become an important factor in the global economy, and this has made them the subject of interest and discussion at the level of many countries and international institutions, especially with regard to their role in achieving global economic stability in light of the global and economic crises and turmoil that the world is experiencing. Today, due to the size of its huge financial assets, which are growing every year. The research aimed to know what sovereign wealth funds are, and to highlight the position of sovereign wealth funds in the global economy, and to indicate their role in dealing with crises. The research reached several conclusions and recommendations, including after the mortgage crisis in 2008, interest in government wealth funds increased; As a result of the role played by these funds in the stability of the global and financial economy, as these funds contribute to financing the large financial deficit that occurred as a result of the effects of the crisis, the need for the investment policy of sovereign wealth funds not only to generate rewarding returns from foreign investment, but also to provide the world with a clear picture On the positive role played by these funds in supporting the capital of the companies in which they invest

By choosing the relationship between the two hybrid human resources variables and testing them in Zain Telecommunications Company, the novelty of the topic and the suitability of the most dimensions of the studied variables to the Iraqi environment were revealed. The results of the statistical analysis were significant indicative of indicators of the quality of conformity to the model adopted in the research, and accuracy in the extent of acceptance of the adopted hypotheses. The sample response showed a good understanding of the nature of the variables and their importance when actually applied and obtaining economic and social returns for the organization. The conclusions and recommendations expressed the steps of the research, the most important of which is the necessity of spreading the culture of the concept of hybrid human resources management, and the extent of the need for artificial intelligence applications to move the organization to a sustainable competitive position.

The purpose of the research: Most importantly، addressing this issue is useful in enabling economic policymakers to determine the success or failure of policy initiatives adopted by banks. The theoretical framework was the impact of the rentier nature of the Iraqi economy on the effectiveness of the Iraqi private banking sector and the decline in competition in the developmental environment of the economy as a whole، and this made the contribution of the banking sector marginalized in the overall economic activities، and this leads to its impact on economic and financial crises and the inability to develop a clear vision of stable investment portfolios. The findings of the study were that the Iraqi banking sector was greatly affected by the economic crises due to the existence of a correlation between the exchange rate indicators of the study sample banks (which are all of the market value، gross domestic product، international oil prices and economic crises) with the crises that Iraq witnessed during the study period 2010-2020، and here The Iraqi economy is affected by the economic crises along with the performance of the investment portfolios of the Iraqi banks. The study aimed to measure the indicators of the closing price of the Iraqi bank sector during the period (2010-2020). Research practical and social implications come from studying all efficient banks or other financial intermediaries is how to motivate banks to introduce modern and advanced systems within their business systems، by financing businessmen who are seen as having the best opportunities to successfully develop new products and implement innovative production processes، Originality/value of this study comes from identifying that banks become more and better than the past, Here, this is reflected in the soundness of the financial system and then the soundness of the economic system in general، and ultimately leads to an increase in economic growth rates.

The current research aims to explore the impact of servant leadership on the creative behavior of employees at a private college in Baghdad governorate, as the research adopted the subject of servant leadership as an independent variable, as well as addressing the subject of creative behavior as a dependent variable .The research problem has crystallized in recent changes that have been reflected in one way or another on the business environment and its impact on employee behaviors, as the traditional leadership style has become unable to face these challenges, these problems have motivated us to highlight a positive leadership style, as well as the importance of the current study from the field and applied side, as a sample A random number of (161)individuals, from the faculty cadres within the research framework, especially a group from the Rafidain private college in Baghdad governorate .The data were analyzed using a number of statistical methods, for example (arithmetic mean, standard deviation, Pearson correlation coefficient, structural transaction model ).The research has reached a set of conclusions, the most important of which is the existence of a significant correlation between servant leadership at the level of creative behavior of employees in the studied organization .The results of the field study confirmed that servant leadership at the macro-level of the organization, where it contributes to a positive impact in enhancing the advanced stages of creative behavior of its employees

The aim of this study was to assess the impact of applying Total Quality Management principles on enhancing the efficiency of private hospital management in Iraq. An electronic questionnaire was distributed to 157 individuals, including employees, department heads, and managers, from four private hospitals in Iraq (Royal Hospital, Al-Karkh Private Hospital, Al-Salama Hospital, Al-Shifa Hospital). A total of 151 valid responses were used for analysis. The results revealed a statistically significant relationship between the implementation of Total Quality Management principles and the improvement of hospital management efficiency. Accordingly, it is recommended to incorporate management's vision and strategies into hospital administration, develop strategies to address future risks, enhance communication between senior management and employees, collect accurate information, and utilize technology for informed decision-making that enhances work quality . A set of independent variables were used to measure Total Quality Management principles, while a single dependent variable, hospital management efficiency, was employed. The dimensions of Total Quality Management encompassed continuous improvement, upper management support, organizational culture, and strategic quality planning

The important position occupied by the International Monetary Fund in the international arena as an international institution whose main task, in theory, is to protect global economic and financial stability by helping its member countries to reduce exposure to financial and economic crises, and to provide financial support to them and to prevent or treat them in the event that it is not possible to avoid them. . Therefore, the study aims to identify the role of the International Monetary Fund in dealing with crises and the most important transformations that occurred in its tasks after each crisis. The results that the Fund will achieve in facing crises vary according to the circumstances of countries, the nature of their economies, and the extent of their response to the solutions it provides. The researcher concluded that the Fund, through its supervisory activities, is supervising the international monetary system, following up on global economic developments, and participating in verifying the soundness of the economic and financial policies of its 190 member countries. In addition, the Fund sheds light on the risks that can To threaten the stability of its member countries and advise their governments on possible adjustments to policies, which would enable the international monetary system to achieve its goal of facilitating the exchange of goods, services and capital between countries, thus maintaining economic growth. It recommended the need to adopt policies that would benefit from the assistance provided by the Fund in the areas of productivity and investment leads to achieving a surplus in the balance of payments and economic development.

The study seeks to determine the level of impact and the nature of the relationship between the work environment and the quality of career life in its dimensions (organizational culture, occupational safety and health, supervision and participation, job satisfaction) at the researched university. The study stems from the problem of what is the impact of the work environment on the quality of work life. The study population was represented by the faculties of the Iraqi University (medicine, dentistry, engineering, law, administration, economics, literature, education, media and Islamic sciences). The sample was randomly determined, and their number reached (248) teachers out of (902) students at the Iraqi University. And the data was processed statistically through statistical analysis programs (AOMS.V.25,.SPSS .v.25). The study reached a number of results, the most important of which is the existence of a correlation and effect relationship between the work environment and the study dependent variable (quality of work life). The study recommends that the Iraqi University faculties administration pay more attention to providing a suitable and encouraging work environment for remote work.

The research aimed to know the effect of adopting the brainstorming strategy in the educational process in developing students’ creative thinking from the point of view of professors. In most of their research on the subject, the researchers adopted the opinions of students, while this research dealt with brainstorming from the point of view of university professors. The research problem was crystallized by the following question: Can adopting the brainstorming strategy as a teaching method affect the development of creative thinking among students? To achieve the goal of the research, the descriptive analytical approach was adopted, using an electronic questionnaire form, which was circulated to the actual teaching staff of the Technical Management Institute, numbering (51). The size of the random sample was (34) teaching staff. One null hypothesis was developed. The SPSS program was adopted to apply the following statistical tests in processing the research data: the correlation coefficient (R), the coefficient of determination (R2), the variance inflation factor (VIF), and the multiple linear regression method in order to measure the effect of the independent variables. The first (originality), second (flexibility), third (fluency) and fourth variable (sensitivity to problems) on the dependent variable (creative thinking). The results of the research showed that there is an effect of adopting the brainstorming method in teaching on the development of creative thinking among students with regard to developing problem-solving skills and the absence of an effect of the skills of fluency, originality and flexibility on the development of creative thinking. The researcher recommended the necessity of adopting contemporary methods in education, including brainstorming. Developing curricula in line with this trend

The current research aims to identify the level of psychological abuse and the level of emotional cynicism and to identify the study of the correlation between the variables of psychological abuse and emotional cynicism in the educational institution, the University of Information and Communication Technology in Iraq as a model. The researcher used the descriptive approach (case study) in his research, and using the measurement tool, the questionnaire for the variables of psychological abuse and emotional sarcasm, in collecting information and data. It is subject to psychometric characteristics. The scale was applied to the research sample of workers at the direct administrative level in the educational institution, the University of Information and Communication Technology in Iraq, whose number is (216) individuals. After collecting and processing the data statistically, the results reached the following: The psychological abuse variable has contributed significantly to pushing individuals working in the educational institution to emotional cynicism in their work. It turned out that the psychological abuse variable directly affects the level of the emotional cynicism variable as a whole. The research concluded that the psychological abuse variable is directly related to the emotional regulatory cynicism variable in a very strong way. It was found that there is a significant effect relationship between psychological abuse combined on emotional cynicism. After that, the researcher came out with a number of recommendations, the most important of which is encouraging the human cadres working within the educational institution at the University of Information and Communication Technology to give their opinions and present their ideas and proposals continuously to the senior management to reduce the phenomenon of emotional cynicism that falls within the work environment. Grant confidence to workers while performing their work and job duties. assigned to it in order to raise the required level of performance.

The research aims to diagnose the level of impact of the International Financial Reporting Standard (9) on the quality of accounting information with its variables (solvency, reliability, verifiability, comparability) in the Iraqi private commercial banks, which number (19) banks. The questionnaire was the main tool for collecting field data from the study community, so the questionnaire was designed according to the theoretical analysis of the existing variables and relationships, and the five-point Likert scale was used. The scientific addition was that the results of this research explored the nature of the impact of the International Financial Reporting Standard (9) to achieve the quality of accounting information, which will provide a guiding service for workers in this sector and its beneficiaries

A research study on the use of futures contracts in commercial banks and their impact on profitability. The study hypothesized that there is a statistically significant relationship between futures contracts and profitability and examined the importance of these contracts in enhancing profitability for banks such as Arab Bank for Investment and Housing, Housing Bank for Investment and Finance in Jordan, Scotia Bank and Montreal Bank in Canada, and JP Morgan Bank and Bank of America in the United States from 2010 to 2022. The study found a positive and significant relationship between futures contracts and bank profitability using descriptive and analytical methods. The study recommends the use of these contracts while being mindful of their potential positive and negative effects on society.

The aim of this paper is to determine the influence of the accounting information system on the localization of salaries on enhancing financial inclusion in banks. This study utilises the data from the content analysis of the 37 banks. The study used employees who have localized their salaries within the banks since the launch of the project until the end of 2021 (3,985,608) employees and the number is constantly increasing until all employees are localized in the country. This project is a step It is important towards expanding financial inclusion within the country, especially since its stated goal is to reduce the financial costs of the process of paying salaries, increase bank accounts opened with banks, and increase the number of individuals participating in the financial system, which will necessarily increase, as well as creating an atmosphere of competition among them in order to provide better Offers in order to obtain the largest number of customers (employees) who will localize their salaries (37) banks contributed to this project, in order to receive employees who wish to localize their salaries.

Marketing knowledge management in marketing flexibility, and the study tried to answer the questions that express the problem of the study, including whether there is a role for the relationship between marketing knowledge management and marketing flexibility in the private colleges investigated in a sample of private colleges in the Baghdad, and the study adopted On the questionnaire as a measure of the study variables, and the relationship between them was tested by selecting an intentional sample that included (189) of the senior administrative leaders of the colleges and universities surveyed (Dean, Associate Dean, department heads, department rapporteurs) and some statistical methods were used for the two ready programs (25.AOMS.V. 25, SPSS v), the current study aims to clarify the extent of the contribution of each variable and the degree of benefit from its application in the studied eligibility faculties. The results showed a statistically significant effect (for the dimensions of marketing knowledge management in marketing flexibility). The results showed that there is a significant effect between the two dimensions (practical knowledge in marketing flexibility). As for the remaining dimensions, represented by the two dimensions (customer knowledge, competitor knowledge), the results showed that It has no effect on marketing flexibility. The most prominent recommendations for the management of the colleges and universities surveyed were to benefit from the management of marketing knowledge during the collection of data and information and from the interpretation and analysis of this information for the various indicators extracted about the marketing data in a way that allows them to take appropriate strategic decisions to reach the goals.