Iraqi Journal for Administrative Sciences

The present study aimed to test the effect of strategic leadership through its dimensions (a focus on the customer, operational efficiency, business development, organizational innovation) based on (Duursema, 2013:58) In the variable (learning organization) Through its dimensions (personal excellence, mental patterns, shared vision, team learning, systemic thinking) based on (PARK, 2006:30) of the working individuals in the satellite channel Karbala and they are study sampl numbered (165) individuals by using the (Questionnaire Form) designed for this purpose and analyzing the obtained and statistically processed data. And the research adopted using some statistical methods to achieve the most important and related results (Rank Correlation Coefficient (Spearman), standard deviation, T test, simple correlation coefficient, and regression analysis) used by statistical program (Spss V.15;Amose V.21) and the results proved that the hypotheses are correct.
The study found several conclusions the most important of it (an association and effect relationship with moral significant within variables of the study). And presents a set of recommendations that related to its variables, The most prominent of them is that the researched organization should encouraged to work according to the principles of learning organization and approved as a basis for the development of associate and the development of performance and therefore its impact having over a sustainable competitive advantage against its competitors.

The objective of the research was to determine the role and level of direct impact of organizational intelligence among leaders in strengthening the value system at the level of a sample of members of the teaching staff of private universities and colleges in the holy city of Karbala, as organizational intelligence among leaders was measured by seven dimensions: (Strategic vision, common destiny, desire for change, emotional sense of belonging, harmony and congruence, dissemination of knowledge, and pressure of performance) (according to (Albrecht, 2002), and the value system was measured according to six dimensions are (affiliation values, compliance values, good values, support values, independence values , Values and Values Dah) based on (Altueaniu,2010). The research relied on the descriptive analytical approach in presenting, analyzing, and interpreting information. The questionnaire also used a major tool in collecting data from a sample of (189) faculty members working in the researched private universities and colleges. A set of statistical methods were used that helped in analyzing the research data and the hypothesis test represented by the simple correlation analysis (Pearson) to measure the correlation relationships between the variables, and confirmatory factor analysis. (R2) was used to explain the effect of the independent variables on the dependent variable. Among the most important conclusions reached by the research is the presence of a direct and significant effect of organizational intelligence on the leaders in strengthening the value system.

The purpose of this research is to know the extent to which Iraqi and Arab companies are implementing the.Governance indicators according to the GRI standards and disclosure, as well as the use of governance indicators to analyze the content of the annual financial reports of the companies listed in the financial market to determine their commitment to applying the indicators through. Annual Financial Report The companies' commitment to the transport sector from among the sectors (the research sample) in applying the indicators of governance according to the GRI standards, the percentage was weak with a general average of (27%). As well as the highest level of reporting. The corporate governance indicators (GRI) of the Mafat Specialized Transport Jordanian Company (2017) (about 46%) mean weakness in reporting on governance. In addition, the opinions of a group of individuals working in the companies (the sample of the research) were identified through distribution questionnaire. The purpose of the questionnaire is to enhance the results of the research and show that the applications of governance contribute to improving performance and financial reporting to enhance confidence in the financial statements by applying the indicators of governance according to the )GRI)

The monetary crisis is an indicator of the performance of monetary policy in any country where the low incidence of monetary crises in any country of the country leads to the success of future visions of monetary policy makers. the study of the economy to identify its problems and seek solutions to control and control the monetary variables to address some Economic problems such as the problem of inflation, for example, as well as exchange rates and interest rates to achieve adequate monetary stability, modern monetary policy has taken a set of measures to combat these economic problems that occur through the use of the price of Exchange rate and interest rate monetary policy has taken these two tools to achieve monetary stability, especially in Iraq by raising the value of the Iraqi dinar to achieve stability in economic activity aimed at the identification of monetary policy and objectives and tools and effectiveness in the growth of economic activity and its economic effects in Iraq through its tools.This study starts from the premise that Iraqi economy in its current situation requires an alternative monetary policy aimed at achieving stability in price levels taking into account the foreign currency reserve and the state of the oil economy and achieve economic growth. In order to test the hypothesis, study was divided into three chapters, the first dealt with the conceptual framework of monetary policy and the second dealing with trends in monetary policy in Iraq, while the third dealt with the auction of foreign currency and monetary policy options. This study reached a number of conclusions, the most important of which is that the main objective of the Central Bank of Iraq to stabilize the value of the Iraqi dinar through intensive intervention in the management of the sale and purchase of foreign currency through the auction of currency, and the most important recommendation reached by the study the need for the survival of the current monetary policy of the Central Bank as it is And rely on the customs protection of the national product for the success of the import substitution project, which will contribute to strengthening national production. This requires a strong protection system free of corruption both at official and informal border points.

Income Smoothing practices are dangerous practices in large part to the appropriateness of accounting information and its sincere representation of the reality of the company’s business, so it is necessary to follow certain methods to ensure this, as Benford Law is applied in the field of accounting and auditing to uncover the possibilities of tampering with this information and departing from certain standard possibilities , And the research aims to implement this law to ensure that the accounting method used is not used to carry out such practices, on the assumption that the research sample companies can take advantage of the shift to measure at fair value and apply them to make certain adjustments to their financial statements, as well Concerning that this preamble may be reflected on the value of the shares of these companies and the result of their value as a whole, and the research reached a set of conclusions, the most important of which is that the preliminary income practices do not depend or are not based on the accounting measurement method used. At historical cost, it was not practiced when measuring at fair value, other companies practiced Income Smoothing in both cases, and others practiced income-generating when measuring at fair value while other companies did not practice Income Smoothing

Concurrent engineering technology is one of the most important strategic techniques through which the economic unit can improve the quality of the product, which depends on the translation of the customer's voice according to its requirements in the product according to an organized methodology that determines the best way to achieve these requirements and then spread it through the stages of this technology, , Specifying its components to reach the processes that pave the stage for the planning of production, noting that the focus of the applied side of the research will be limited to the three phases of the technique of spreading the voice of the customer through.
Thus, the current research aims to study the technique above by applying in one of the laboratories of the General Company for Southern Cement, the Kufa Cement Factory in Najaf. In order to achieve this goal, the two researchers applied the data obtained from the reality of field coexistence and the distribution of questionnaires on the sample of the society (40).
The research reached several conclusions, the most important of which is that the Kufa Cement Factory suffers from the non-application of technologies to improve the value of the product and in return to meet the requirements of the customer and those techniques that the economic unit to achieve this goal is the concurrent engineering technology including tools including the deployment tool quality and design for assembly And manufacturing, so what is recommended by the research need to pay attention to those techniques.

This research reflects a detailed picture of the economic indicators of the Iraqi civil aviation sector. It concluded that the Iraqi air transportation sector still in the development stage and has not reached the stage of growth and that there is a very strong foreign competition for Iraqi air carriers, and thus the share of airlines from the Iraqi market for air transport is weak before the rest of foreign companies. Therefore, the research found that it is necessary to support research and development in the field of air transport to identify weaknesses and strengths, and that Iraqi Airways takes into account the flexibility of the annual operational plan developed for its aircraft.

Many countries, and especially Lebanon, suffer more or less from the problem of administrative corruption, which affects different aspects of life in the state’s social, economic and political corruption. Also, it helps to drain capital from state enterprises abroad The purpose of this paper is to examine the relationship between e-government and corruption in Lebanon. To achieve these objectives, a questionnaire was designed to collect the required data and the sample of the comprehensive inventory was selected, so that the sample of the study consisted of all the employees working to provide services electronically in the ministries that apply e-government, and 21 responses were retrieved from the individuals of the sample. The results of the study are:
-There is no relationship between the use of equipment and administrative corruption.
-There is no relationship between the use of software and networks and administrative corruption.
-There is a relationship between the knowledge makers and administrative corruption.

This research seeks to study the impact of digital transformation technology in improving the strategic performance of the bank. This effect is evident by changing and developing the structures and processes, managing the institutions, improving the performance of banking services to customers and the ability to improve productivity and reduce costs in order to raise and support strategic performance by providing high level. In order to achieve this objective, the required information for the field was obtained by questionnaire which was distributed to a sample of (60) individuals who represent department managers and divisions in six especial banks in Karbala, and the data obtained were subjected to a number of statistical analyzes. The most important conclusions reached by the research were the important impact of digital transformation technology in strategic performance. The most important recommendations were the necessity of benefiting from the experiences of international banks in this field.

This study aims to empirically investigate the impact of political instability on bank’s performance. A sample of selected listed banks at the Iraq Stock Exchange (ISX) was used to test the aforementioned relationship. This study utilized secondary data collected from an annual financial report for selected banks. Moreover, Political instability indicators were collected through World Development Indicators databases. The impact of political stability and bank’s performance is tested for the pre- Islamic State of Iraq and Syria ISIS period (2009-2013) and during ISIS period (2014-2017). The study used panel GLS to attain the proposed objectives. Diagnostic tests such as heteroskedasticity, normality, serial correlation and multicollinearity were performed before employing GLS. The results revealed that there is a significant negative association between political instability and bank performance during-ISIS period. This research contributes knowledge in the field of political instability and bank performance in Iraq.That said, this paper provides significant contributions to the theoretical literature, the industy, and policymakers so that the Iraqi conventional banks' performance can be enhanced in the environment with chronic political instability.