Iraqi Journal for Administrative Sciences

The concept of earnings retention one of the important concepts, because it contains important processes and procedures for decision-making related to it, so it requires balance sheet study of the company's and consider the plans investment and determine the necessary financing needs, and then carry out the distribution or retention of the earnings. Moreover, the distribution and retention policy has large effects beyond the limits of the tool for the distribution of the net surplus revenue for the costs. To reach that any difference in the rate of distributions have a major impact on stock prices, and changing stock prices in the financial market according to the latest information. This kind of changes in stock prices knows the hypothesis efficient market. Therefore, this study sought to test the effect of earnings retention on common stock returns as well as over the speed and response of common stock prices for information earnings retention. The sample study consisted of (8) banks. The limits study time of the has included years (2005-2013). The spatial boundaries were: the Iraq Stock Exchange, and adopted study two main hypotheses:
1- There is no correlation and effect statistically significant of between earnings retention and common stock returns.
2- Iraq Stock Exchange characterized by efficient semi-strong in responding to an event announcement earnings retention.
In order to analyze the variables of the study and test hypotheses have been using a number of statistical methods and mathematical and financial. The study reached a number of conclusions, including:
1- There is relationship correlation and impact of statistically significant between the earnings retention and common stock returns and this is contrary with the hypothesis first study.
2- inefficiency Iraq Stock Exchange in the form semi-strong in connection its with response to an event announcement earnings retention and this is contrary with the hypothesis second study.

The objective of this research is to employ Sustainability Accounting Standards (standard FNO101 by SASB Commercial Banks) by analyzing the content of annual report of commercial banks listed in Iraq Stock Exchange to understand the extent of commercial banks alliance of Sustainability reporting and to employ this standards for enhancing disclosure , transparency verifying. This research also aim to know the attitude of the employee of this banks about the important of Sustainability belong to FNO101 throw Questionnaire . The research show that commercial banks committee to Sustainability reporting by 51.54% as a mention for all banks this rate acceptance that over 50% and there are contrast for high rate 72.22% in 2016 of ( Altanmia International Bank ) that have best performance between other banks according to (CAMELS) scale that issued by Iraqi Central Bank in cooperation with AR nest & young company ,this is show that applying Standard FNO101 are good for measuring performance .The low rate of Sustainability reporting is 33.332% -2016 of (Erbil Investment and financing bank) .

The Research Objective Of Main Is To Determine The Nature Of The Relationship Between The Organizational Virtuousness And Emotional Exhaustion , Based On A Basic Problem Identified By Several Questions Including The Extent Of Understanding The Influential Relationships Between The Variables At The Field Level, The Organizational Virtuousness Variable Was Measured Based On The Model (Cameron et al. , 2004), Composed Of Five Dimensions (Organizational Optimism, Organizational Trust, Organizational Compassion, Organizational Integrity, Organizational Forgiveness), The Adoption Of A Model (Demerouti et al. ,2010) To Measure The Emotional Exhaustion, A One-Dimensional Variabl, Some Private Schools In Karbala Governorate Were Chosen As Research Fields Through A Questionnaire Distributed To (210) Members Of Their Teaching Staff, Was Done Use Of Confirmatory Factor Analysis , A Set Of Measures Of Statistical Descriptive , Rank Correlation Coefficient (Spearman), Structural Equation Modeling (SEM) , , These Methods Have Been Used By Statistical Software (SPSS ; Amos), The Research Has Reached Several Conclusions, The Most Important Of Which Is That Organizational Virtuousness Has An Effective Role In Reducing The Emotional Exhaustion Of Teaching Staff In The Schools Searched. The Research Concluded With A Number Of Appropriate Recommendations.

The research aims to analyze the direction of bank deposits of all kinds as well as the nature of the changes in interest rates on these deposits and stand over the impact of these prices in the volume of deposits during the period of research, as well as to determine the reflection of interest rates on the nature of the investment banking by the volume of deposits affected by these prices. The research started from the problem of reluctance of owners of funds from the deposit in commercial banks and the preference of regional countries for reasons of security as well as the management of investments more efficiently than Iraqi banks, and this reluctance caused lack of availability of bank liquidity and then the performance of the bank and efficiency so it is necessary to find a mechanism to increase Bank deposits. Since interest rates on deposits are one of the tools to attract deposits globally, it is necessary to know the role of interest rates on deposits in stimulating the owners of funds on deposit and the extent of reflection in the nature of investment banking?
The research a number of conclusions, the most important of which is that the interest rates on bank deposits (fixed and saving) are moving downward and continuously from 2007 to 2017. Moreover, Iraqi banks are more interested in cash credit than investing in financial assets due to the first of the bank's higher imports of interest Of the granting of loans or discount of commercial paper. The study recommended that banks' administrations seek to win depositors by granting acceptable benefits on fixed deposits and savings while easing the conditions imposed on depositors and urging them to put the largest amount in a bank deposit.

The purpose of the research is to measure and analyze the extent of banks' adoption of green financing strategies and to indicate the extent of the impact of green financing in improving the performance of green banks as one of the modern approaches in banking. To achieve the objective of the research, a randomly selected sample from a number of five Iraqi banks, And its formulation through the study of previous studies and arbitration by a number of professors who have competence and distributed to the top management in the banks sample research by (10) form for each bank was analyzed and draw conclusions and findings, the most important lack of clear understanding of the Financing green mussels and green banks being a new concept. A number of recommendations have been proposed. The most important of these recommendations is to urge the Central Bank to prepare the supervisory instructions for Iraqi banks in a manner that requires them to take into account the objectives of sustainable development and green banking in the practice of various banking activities.

The research aims to identify the main determinants of financial inclusion in the Arab countries. The research used theoretical principles and applied studies that dealt with these factors. These theoretical and applied were divided into two main trends: demand side factors (income, age, education, gender, urbanization, employment, etc.) and supply side factors (distance, regulation, Inappropriate products, risks, etc.). In addition to these two main trends, the economic, financial and legal environment of the State (institutional frameworks, legal systems, political stability, etc.) is another trend. In order to support theoretical frameworks and principles, the research used quantitative analysis based on the ARDL methodology. The Panel Data Unbalance for 17 Arab countries for the years 2011, 2014 and 2017. The research found that the variable financial structure (X8) had a positive impact on the three indicators of financial inclusion (AC) , (BC) and (SC), the income variable (X1) was positive impact in both (AC) and (SC), the education variable (X2) was negative impact in both (SC) and (BC), and the manufacturing variable (X9) was positive impact in both (SC) and (BC).

This research seeks to determine the relationship between organizational agility and business intelligence and its role in developing the new product by applying in our Iraqi organizations. In order to achieve this, the dimensions of the variable organizational agility (operational agility, agility of customers, participative agility ) according to (Krotov et al., 2015: 4) The dimensions of business intelligence (technological infrastructure, knowledge process, human capital, culture) were based on (Waranpong et al., 2016: 17) The variable is the promotion of product development strategies was measured using the following strategies (market pullout strategy, technology payment strategy, job exchange strategy) based on (shroeder & goldstein, 2018: 37) The study was conducted on a sample of the company's staff consisting of (65) employees distributed by company departments. The study used the questionnaire as a main tool for gathering the required information as well as personal interviews. In order to achieve the study objective, The main and secondary hypotheses that reflect the relationship between organizational agility and business intelligence To enhance product development strategies. The hypotheses were tested between the variables using the (Pearson) and the t-test to determine the significance of the relationship between the variables. And testing (F) to determine the significance of the regression equation, and R2 was used to explain the effect of the first and second independent variables in the dependent variable. The most important conclusions reached are that the company is trying to develop new products constantly by attracting skilled manpower and strengthen the relationship of the company to the internal and external audiences and also to clarify the social role of the company and its great role in supporting marketing efforts constantly, the most important recommendations recommended by the research need The company to conclude contracts or permanent employment for graduates of the administrative faculties with the highest degree holders, or to develop their employees by encouraging them to obtain the higher certificate, as well as the pursuit of experience through training and rehabilitation, As well as benefiting from the expertise within the company.

This research aims to determine the role Organization Reputation in Relationship between Virtuous Leadership and Organizational Prosperity. Through applied in Holy Shrine of Imam Hussein. To achieve this, the dimensions of Virtuous Leadership (Courage, Temperance , Justice , Prudence , Humanity), versus The Organizational Prosperity for its dimensions (Sustainable Competitive Advantage, Innovation , Intellectual Capital , Organizational Agility).and support this Relationship is Organization Reputation for its dimensions (Innovation, social responsibility , Service Quality) . A random sample was selected from employees in Holy Shrine of Imam Hussein as a field of research through a questionnaire of (51) persons . The simple correlation coefficient (Spearman) and (t) test were used to determine the significance of the correlation between the two variables, the F test to determine the significance of the regression model, R2 was also used to determine the relative amount that the independent variable contributes to the interpretation of the dependent variable and as a percentage. The most prominent conclusion reached by the researchers is the existence of an active and moral role of Virtuous Leadership in Organizational Prosperity Through Organization Reputation . The research concluded with a number of recommendations, including Focus on Virtuous Leadership by management of Holy Shrine of Imam Hussein because generally it important factor in its work and specially in Organizational Prosperity

Over the past decade, the global economy has witnessed severe economic turmoil, the global financial crisis (the subprime crisis) that began in the end of 2007, moving from the United States of America to the effects of most of the world, and the world economy suffered greatly. Itis stalemate until fell again in a powerful crisis shook the European Union and almost led it in to collapse and disintegration. These crises have been reflected in the overall activities and sectors of the economy. Economic growth has declined, unemployment rates have risen, financial markets have experienced violent fluctuations in their indices, capital has fled, investments have declined, global trade has slowed and the world economy has fallen into deep and prolonged recession.
The tourism sector, one of the fastest growing sectors and a dynamic engine for development, economic growth, job creation and a source of foreign exchange savings, was affected by the repercussions of these crises. Foreign revenues decreased, employment decreased and tourist numbers declined. The crises. To prove the tourism sector vulnerability to economic crises, on the other hand, it is clear that tourism has the ability to cope with those fluctuations and the speed to recover from those risks.

This research sought within its theoretical & field framework to study the implications of the knowledge flow towards the dimensions of administrative empowerment, starting from hypotheses linking the study variables of cognitive flow & administrative empowerment to achieve a tangible contribution in knowledge management & administrative empowerment to reach a work environment , By establishing the potential vision of the evolutionary approaches to the flow of knowledge & the dimension of administrative empowerment through an exploratory study of the opinions of managers at Royal Colors Printing & Packaging Company in Sulaymaniyah to represent the sample of the research, The questionnaire to collect data & information to determine the relationships between the variables of the research in order to diagnose the most influential dimension by relying on the ready software SPSS, In order to achieve this, a default scheme was prepared including search variables, as well as the formulation of a number of basic hypotheses & sub-hypotheses, which were tested through a number of statistical methods, & the limited studies that dealt with the relationship between these variables in the Iraqi environment. In an attempt to study the relationship & influence between them. Within the framework of the research was formulated the main question as follows: How can the flow of knowledge reflect a clear reflection in the dimensions of administrative empowerment in the company investigated? The results of the study were divided into 40 categories for the purpose of analysis & finding the relationship between the two variables. The research reached a number of conclusions, the most prominent of which was: A significant correlation between the cognitive flow & the dimensions of administrative empowerment was achieved. A number of recommendations have been made in line with those conclusions.

The stock market and commodity markets in general are witnessing continuous fluctuations at a different pace depending on the economic changes and the various geopolitical events. There are a huge amount of economic and financial changes and geopolitical events affecting the financial markets and commodities and bond markets, but vary according to the expectations of traders and investors in those markets. This study is marked by the impact of VIX volatility on the S & P 500 and gold prices to highlight the most important indicators that measure stock risk or stock volatility and its impact on the S & P 500 and gold prices. The importance of the study is that it focuses on the study of the important subject of the index (VIX) and what this indicator and how to build and calculate this indicator and its impact on stock prices and prices of gold. The study aimed at identifying the theoretical and practical aspects of the index and dependent indicators, and studying the relationship between the VIX index, the S & P 500 index, and the gold prices.
The hypotheses of the study were tested through two methods: the analytical and descriptive method of the historical data series, the use of graphs, the statistical methodology using Eviews (7) and the Excel program.
The most important conclusions of the study are: First: the VIX index or variance index of different denominations is a measure of the magnitude of the risk expected in the US stock market. Secondly, there is a negative correlation between the FEX index and the (S&p) The higher the index, the lower the index (S & P) index the third: there is a direct correlation between the index and the price of gold.
The most important recommendations of the study are: First: the need for interest of researchers and academics concerned with the study of the US financial markets and the factors and indicators affecting these markets as the US financial markets play an influential role in the global economy and the global financial markets. Second: the need to follow up and study the index by researchers and academics because it gives clear perception of the magnitude of risk investors expect in the US stock market and the US economy.

The objective of this research is to highlight the most important risks to Islamic banks resulting from the low liquidity of banks from their normal levels, liquidity risks and the resulting effects, especially when exposed to sudden cash withdrawals or the increasing demand for liquidity through measuring and analyzing the liquidity risks of banks and the most important means Used to address these risks, including Islamic Sukuk. Al Rajhi Islamic Bank was selected and liquidity risk indicators were used The problem of the research is the statement of the effect of the Sukuk instrument as one of the most important investment banking instruments The effects of liquidity risk, The indicators were analyzed and tested using the F, P- value and impact tests using the R2 parameter using ANOVA. The research concluded that there was a significant effect of the Islamic Islamic Sukuk instrument on the liquidity risk of banks, and on the basis of which the alternative hypothesis was accepted. The paper also reached the recommendations of the most important to show interest in the instrument of Islamic instruments as it is one of the important investment tools to collect cash liquidity in addition to high liquidity through resale, which makes the bank is able to address liquidity shortages when it gets.