Iraqi Journal for Administrative Sciences

The current study has gained importance as the performance evaluation is the basic process that illustrates the potential of the company to continue its activities with failure or success, so that the provision of financial or non-financial metrics gives the company a clear picture about their products and services and processes that lead to the production of such Products and services and the need to develop cost accounting and management accounting systems in the company not only of their output on just financial metrics, but the scope of those outputs to generate non-financial metrics help raise efficiency, effectiveness and economic performance One of the results of the research was that Iraq's research sample companies differed in their level of reporting.
Sustainability according to EG and GRI standards the highest sustainability reporting level reaches (24.04%) For the Baghdad Gas beverage company and the lowest level of sustainability reporting up to 13.09% for the modern sewing company, however, the overall level of average sustainability reporting for the research sample is 19.211%. It is a very weak degree

The study sought to identify the role of quality culture in building an educated organization. Quality culture in dimensions (support for innovation, support of the beneficiary, support of sense of belonging) was an independent variable, while the dimensions of the organization were defined as (learning, organization environment, Applied the technology) as a dependent variable, and relied on the descriptive and analytical approach in completing their requirements. The problem of the study focused on the main question: Does quality culture play a role in building the educated organization? The structure of the study is based on two main hypotheses that assume that there is a correlation between quality culture and the organization of the learning organization. The University of Kirkuk and Tikrit were chosen as a society for the application of the study and the administrative leaders working in it represented by (Deans, Deans' Assistants and Heads of Departments) As a main tool for data collection, the Lycert tripartite scale was used to determine the answer to its paragraphs and was analyzed by the Spss Ver-15 program. The study reached a number of conclusions:
1. There is a significant correlation between the quality culture and the organization of the learning organization. This indicates that the quality culture contributes effectively and efficiently to the building of the educated organization, the transformation of organizations into modern educational organizations of the new business mechanisms.
2. The organizations in question need a higher level of quality culture variables, and the level of the variables of the educated organization that it possesses to enable it to achieve quality and disseminate its culture as a working method, and to achieve the mechanisms of building an educated organization and to implement the strategies of transformation to the most efficient and effective.
In light of the conclusions of the study, the following main proposals are proposed:
1. The organizations investigated should adopt a culture of quality as a working method in which all decisions are taken, and all methods of learning are based on it, especially in the transformation of organizations into learning organizations.
2. The need for the organizations sought to raise the level of availability of the variables of quality culture, and the level of the variables of the organization in which it is educated to a higher level than it is so much so that it can achieve quality and disseminate its culture as a working method and achieve the mechanisms of building the learning organization and to take advantage of the vital role of these variables in the survival Organizations and their continued development, excellence, and promotion of their success.

In this research we will estimate the distribution parameters by using the method of Bayes when the data of life times are fuzzy numbers. And then use the estimates obtained in the estimation of the fuzzy reliability function of the distribution and then choose the best estimate of this function by comparing in mean square error (MSE) and Mean Absolut Proportional Error (MAPE). The researcher concluded by means of the simulation results that the estimation of the fuzzy is better than the real for all sample sizes when we estimate of the Frechet distribution parameters by using Bayes method. The mean error squares (MSE) and the Mean Absolut Proportional Error (MAPE) are contrasted to the lowest of the sample size n = 500.

The nature of the relationship between government revenues and expenditures has attracted increasing attention from researchers and policymakers in oil countries following the sharp collapse of crude oil prices in mid-2014, the worsening of fiscal deficits and public debt levels At rates that threaten the sustainability of growth, stability and economic growth in these countries. Identifying the correlation between government revenue and expenditure will help economic decision-makers understand the source of underlying financial imbalances and design a financial reform strategy that is appropriate to the current economic conditions and conditions in the oil-rent economies. The methodology of Johansen and Juselius and Toba and Yammamoto was used to test the hypothesis of fiscal synchronization and the three alternative hypotheses in the Iraqi economy during the period (1980-2015) to verify the nature and direction of the relationship between the variables mentioned.

The nature of the relationship between government revenues and expenditures has attracted increasing attention from researchers and policymakers in oil countries following the sharp collapse of crude oil prices in mid-2014, the worsening of fiscal deficits and public debt levels At rates that threaten the sustainability of growth, stability and economic growth in these countries. Identifying the correlation between government revenue and expenditure will help economic decision-makers understand the source of underlying financial imbalances and design a financial reform strategy that is appropriate to the current economic conditions and conditions in the oil-rent economies. The methodology of Johansen and Juselius and Toba and Yammamoto was used to test the hypothesis of fiscal synchronization and the three alternative hypotheses in the Iraqi economy during the period (1980-2015) to verify the nature and direction of the relationship between the variables mentioned.

The importance of research stems from the fact that it sheds light on administrative control and the impact of evaluating it properly on the program and objectives of the audit process. And to identify the concept of administrative control and importance and types. Learn about the responsibility of the auditor and types. Identify the importance of the system of administrative control in the work of the auditor and its impact on the development of the audit program. And identify the types of responsibilities entrusted to the auditor in general.
The responses of the respondents from the sample indicate that the administrative control and accounting control are represented as one unit in order to achieve the objectives of the establishment and have an important role in achieving the goals prescribed for the establishment efficiently and effectively. There are a set of basic duties on the auditor to observe them in order to reach the results and objectives prescribed and give confirmation And the auditor is fully responsible for the examination and evaluation of the administrative control system in all its details and types that administrative control contains a set of methods and procedures necessary to achieve efficiency in the use of Of the available resources and the preservation of the property of the establishment. The auditor shall perform the necessary professional care in obtaining the information that enables him to express his opinion in the financial statements.
It is necessary to find formulas for joint cooperation between the administration and the administrative control department and the auditor in order to reach the required results and achieve the objective of the audit process and ensure the proper functioning of the establishment and achieve the goals set. Achieves internal control and thus creates self-control among employees. There must be complementarity between internal control and administrative control activity in the control of any government institution. In order to achieve this integration, it is possible to control all financial transactions and fill gaps that may lead to financial and administrative corruption. And establish a sound and clear organizational structure to identify lines of authority, authority and responsibility and define functional relationships between different units. And to define a precise and clear description of all functions of the administrative unit to ensure the definition of the duties and responsibilities of each job and to facilitate the process of separating the conflicting jobs.
A good system of administrative control is important for the institution, and it is also its responsibility to ensure that its application is safe.

This study aims to recognize the role of the organizational capabilities with its two dimensions(organizational learning capabilities and knowledge management capabilities) in limiting the organizational inertia with its four dimensions( change leadership inertia, organizational culture inertia, job requirements inertia and motivation inertia). Bata factory in Al- Kufa was selected to be the place of conducting this study, with a sample of (40) employees of the middle administration. The study attempts to answer different questions such as:- measuring the effect of the organizational capabilities on limiting the organizational inertia.
To answer such question, the study adopted one main hypothesis with two branch hypotheses that are proved by processing the data and the information obtained from the study sample. (Smart Pls) and a number of statistical means are used to process data.The result indicates a high level of inertia that dominates the study society ( Bata factory).

The aims of research is classify the most important banks listed in the Iraqi stock exchange according to the degree of banking soundness using the evaluation criteria CAMELS. This research included to testing of 23 commercial and Islamic private sector banks for 2017 and determining which banks are the most efficient for support the depositors confidence and investors. Thus enhancing its role in the financial services sector as a whole via identifying bank risks that are the weak points of the Bank's financial, operational and administrative. This research tested one main hypothesis (CAMELS contributes to the assessment of banking safety and guidance of decision makers). The results showed that all banks research sample that tested has not achieved the degree of rating (strong) in all six indicators combined the specimen. However, all of them achieved the strongest degree in accordance with the capital adequacy standard adopted by the Central Bank of Iraq for all commercial and Islamic banks. The most important recommendations were to emphasize the need for an annual ranking of all Iraqi banks, government or private commercial or Islamic to create a spirit of competition between banks as well as support the confidence of customers with the banking sector.

The purpose of the research to explore the role that marketing capabilities can play in supporting customer involvement activities, given that marketing capabilities play an important role in contributing to improving customer relations and achieving their requirements, as well as reaching new markets that enhance the competitiveness of organizations in the field of business.
The research attempts to find solutions to the problem of not investing the marketing capabilities available in organizations appropriately, which negatively affects the involvement of customers .
Three dimensions were adopted to measure the independent variable of marketing capabilities (Market sensing capability, market learning capability, market targeting capability).
The research also relied on three dimensions to measure the dependent variable Customer involvement (Responsiveness, Fulfilment, Enjoyment).
The men's clothing factory was selected in Najaf as a field of research as one of the leading laboratories in the industrial sector. Since the subject of the research focuses on the marketing aspects in a large way, the questionnaire forms were distributed to the marketing department staff in the lab as a sample to search in a deliberate manner. For statistical analysis in order to reach the search results, , and tested the hypotheses of correlation and impact between the variables of research through the formulas and statistical means necessary for that showed the acceptance of hypotheses at the macro level and at the level of dimensions.
The study concluded with a set of results based on the findings of the research, which pointed to the marketing capabilities that can contribute to the Customer involvement. The research recommended a set of recommendations, including the necessity of organizations to provide the appropriate regulatory conditions and procedures that enhance the development of their capabilities and marketing abilities, Widely.

The aim of the research is to determine the effect of the training programs on reducing production costs. The result is that increasing the training courses of the workers leads to reduction Production costs by reducing the number of units in the production process. This is explained by the data obtained from the training records and the production cost , The study concluded that the number of participants in the training courses is small compared to the size of the factory. The most important recommendations are the need to establish a special section for training and its introduction within the organizational structure of the factory.