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 Excellence performance by its dimensions (process and service results, the results of a focus on the customer, the results of a focus on human resources, the results of the budget and financial market outcomes) based on (Baldrige Performance Excellence Program, 2015:26) 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 (confirmatory factor analysis, 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 recognize the role and importance of strategic leadership in shaping its directions in order to achieve its goals for survival, growth and facing the challenges in the long term in order to achieve excellence performance in front of its competitors.

Each element of financial statements affects in cash inflows and outflows of Corporation and as a result influence on cash wealth maximization (CWM), which is the most important object for Corporations if they want to stay and continue. The aim of the research is to identify contribution elements of financial statements in CWM in the Iraqi shareholding Corporations listed in the Iraqi Stock Exchange (ISX). The results showed that majority Corporations in research sample contrast in elements of their financial statements in the degree of their contribution to CWM and this is due to the improper distribution of cash wealth on these elements and , as a result, continued maximization is not possible. Corporations should distribute cash in such a way as to ensure that they continue to maximize their cash wealth by focusing on elements that contribute to it

One of the most important ways in which economic units succeed in the modern business environment Is to reduce the cost, Traditional systems are no longer able to provide management with accurate information on costs and assistance in decision-making to confrontation of modern business environment . Making companies adopt modern techniques to achieve the goal of reducing costs . One of the most important techniques is resource consumption accounting(RCA) Which aims at exploiting the resources of the unit for best exploit , This research aims at explain the extent to which this technique can be used in cost management, cost reduction and competitive advantage of economic units, , through application in the research sample factory which have high cost product , powerful competition and whether they contribute to cost management by reducing them. Finally, the researcher suggested a set of recommendations through its findings.

Financial inclusion is one of the priorities of monetary and financial policy in Iraq, because it has a major role in promoting the banking culture of the community and improve the performance of the banking and financial sector in Iraq, Monetary and financial policy makers have sought to deliver financial services to large segments of Iraqi society, especially disadvantaged segments of these vital services, The study was launched from a major problem that (What is the relationship between financial inclusion and banking stability in Iraq), which included a set of questions to give an integrated scientific vision showing economic efficiency and financial inclusion in promoting banking stability. It has been financial inclusion and stability of the banking data in the analysis of Iraq for the period (2010-2016) in terms of the correlation between the independent and dependent variables using a statistical program SPSS.V25 and the study found a group of the most important conclusions of the lack of correlation between the dimensions of access and the dimensions of the banking stability relationship. The results of the statistical analysis showed that there was no correlation between the use dimensions and the stability dimensions of (capital adequacy, return on assets, exchange rate risk, liquid assets on total assets), the correlation between loan size and GDP, (The quality of assets, the return on ownership rights, loans and advances to total deposits), the relationship between the size of deposits and GDP and the stability dimensions of (asset quality, return on ownership), and the correlation between the number of loans and the number of adults Resolution of b (the quality of assets, exchange rate risk, loans and advances to total deposits, liquid assets to total assets). The two researchers reached a set of recommendations, the most important of which is the need for the Central Bank of Iraq to expand the use of ATMs, points of sale and e-cards, for the important role it plays in providing electronic banking transactions and delivery to the largest segment of Iraqi society, as well as diversification of the Iraqi economy, which will have a positive impact on The stability of the bank through dealing with investors with banks for the purpose of supporting economic projects and then diversification of loans granted to different sectors and lack of focus in a given sector and thus provide sufficient liquidity to achieve banking stability.

The objective of the study is to identify the importance of banking risk analysis, which represents potential losses to banks, which are adopted as a tool to measure and determine the creditability of the bank. As we know, the ultimate goal of the banks is to increase profitability and reduce the loss that can be exposed, The study examined the concept of banking risk in creditability and the importance of the role of credit in achieving the objectives of the bank in the long term. The study adopted in its application on a set of reports and financial statements published for two banks from the banks listed in the market of Iraq to Ora The study used a range of financial and statistical means to achieve its objectives. The study was used to verify the normal distribution of data (Kolmogorov-Smirnov) and found that it was subject to normal distribution. The study also used correlation and regression analysis of study variables and hypothesis testing, Of the statistical methods such as Pearson correlation coefficient as well as the use of simple linear regression by using the application of the statistical program ready SPSS The study reached a set of conclusions, the most important of which is the absence of a relationship of influence and correlation of semantic Statistically significant between the banking and credit risk and vulnerability. The study presented a number of recommendations, the most important of which is the importance of the management of banks to use modern standards such as Altman model in measuring banking risk

The aim of the study is to study the issue of banking awareness and its impact on achieving sustainable banking. Banking awareness is to explore how customers can create knowledge about products and services and the lack of information and services. Sustainable banking means the social responsibility that the World Bank has defined as the concept of corporate social responsibility as the commitment of business owners to contribute In sustainable development.
The questionnaire was used to measure the study variables. The study sample consisted of (60) workers from a society of 120. The study was based on three hypotheses, the most important of which is that there is no significant effect between banking awareness and sustainable banking. The descriptive statistics and the analytical statistics were used. Some statistical methods were used, the most important of which were frequencies, percentages, weighted arithmetic, and standard deviations. The choice of t was used, regression equations, R values and F values were used. The research data were collected by means of the questionnaire and were analyzed mathematically by using the statistical statistics coefficients and were implemented using the statistical program (SPSS.V.21). The researcher reached a number of conclusions, the most important of which was: - There is a statistically significant relationship between banking awareness and sustainable banking. The researcher recommended the need to pay attention to customer satisfaction through banking awareness as well as interest in the implementation of sustainable banking activities.

The research aims to shed light on the factors that cause the gap between the accounting education program in Iraqi universities and the requirements of the labor market from practical skills and electronic applications In the labor market, this correlation was discussed with a view to identifying and assessing the obstacles between academic education and practice, and highlighting the shortcomings between the accounting education program and the needs of the labor market, through a review of the literature. Accounting and views of relevant professional bodies, The researchers reached a number of conclusions, the most important of which, With the rapid development of the Internet and e-commerce, the demand is increasing only for new accountants who have knowledge of accounting and laws, master the skill of modern information technology, and have excellent self-learning ability. The researchers reached a number of recommendations, the most important of which is the need to continuously and seriously communicate with the labor market to find out its requirements and work to adapt and introduce them within the curriculum of the accounting education program, especially in the field of information technology and automation.

The research topic tackled the organizational learning and its role in building the Entrepreneurship abilities, The research sought to achieve several of the most important goals (Know the importance of organizational learning and Entrepreneurship abilities for this company as vital variables important for the life of all sectors and organizations, including the communications sector, And to reveal the level of correlation and influence between organizational learning and Entrepreneurship abilities in the surveyed company) .
Due to the importance of the communications sector and its role in the service of society and organizations, the research was carried out in (Zain Communications Company - Karbala Branch), The research was conducted on the sample of (70) of the employees who occupied many positions within the administrative staff In the surveyed company .
The research was based on the questionnaire to obtain data and information. For the purpose of processing this information, researchers used a variety of statistical methods (Alpha Cronbach test, weighted mean, standard deviation, variance coefficient, response strength, correlation coefficient, simple linear regression, Interpretation coefficient R2 , F test, and T test) .
The research ended with a set of conclusions, most notably (The surveyed company's interest in all variables as well as the sub-dimensions of the research, The existence of associative and affective relations between all search variables and their sub-dimensions), The research also found several recommendations, most notably (The importance of adopting the Entrepreneurship philosophy in the surveyed company, which is investigated by knowing the priorities of competition and how to build it and improve the level of employees through the work of educational seminars on the concept of leadership abilities and to follow the highest response to adapt to the changes internal and external environment) .

The study aims to analyze and study sovereign funds, which have become one of the most important economic phenomena in the level of international relations, especially with regard to countries whose economies are rentier, including Saudi Arabia, and then contribute to the diversification of these economies by investing in bonds and shares or even participate in the establishment of projects Various investments inside and outside the Kingdom of Saudi Arabia. It also has easy access by the state compared to the foreign exchange reserves of central banks.

This study dealt with an important topic in financial thought, which is working capital and its impact on profitability. The main objective of the study mechanism is to analyze and measure the working capital and profitability indicators, as well as to know the correlations between the indicators of the two variables. The problem of this study stems from the fundamental question: Is there a trace of investment management in working capital to achieve profitability?.
The spatial boundaries of the study community were a comprehensive survey of the telecommunications sector listed on the Iraq Stock Exchange, which included two companies, Asiacell Communications and Khatem Telecom. While the time limits of the study included a time series spanning eight years for the period 2011-2018, On the financial analysis side, three percentages were used to measure the working capital indicators (independent variable), namely the ratio of circulation, the percentage of total working capital and the percentage of net working capital, while three indicators were also used to measure profitability (dependent variable) this Rate of return on assets, the rate of return on equity, and rate of return on sales, A number of statistical methods were used to measure the relationships between the indicators of the arithmetic mean variables, simple correlation coefficient (r), test (t), simple regression coefficient (b), test (F) and coefficient of determination (R2).
The most important conclusions reached by the study that there is no correlation and effect of statistically significant significance between the variables of the study and this confirms and supports the validity of the two hypotheses of the study.