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.