ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research aims to clarify and analyze the most important internal factors that affect banking risks in Iraq. The analytical approach was adopted to analyze some of the internal quantitative factors that affect the Iraqi banking system as a whole for the period (2010-2020) based on the available data from statistical bulletins and annual reports. Conclusions are that the increase in capital due to the commitment of banks to the directives of the bank and the increase in capital, reserves, assets, deposits and granting credit in banks makes the bank more secure.

The main thrust of the research lies in showing the impact of (marketing flexibility) as an independent variable on the responsive variable (competitiveness) and its dimensions (efficiency, excellence, responsiveness). The sample size was (10) universities and private colleges, namely (Al-Turath, Al-Mamoun, Baghdad for Economic Sciences, Tigris University, Al-Bayan, Al-Bani, Al-Farahidi, Al-Nusour, Al-Hikma, Al-Mansour). The research included two hypotheses to test the correlation and effect. The statistical program (SPSS V.25) was relied on to analyze the results, and the research reached the acceptance of hypotheses, and the research concluded that the statistical results in the colleges and universities surveyed showed that the order of relative importance of the study variables was respectively (marketing flexibility, competitiveness) and there was agreement about The market flexibility variable, which confirms that the college administration adopts pioneering strategies to discover new opportunities and exploit these opportunities. He recommended that the management of the colleges and universities surveyed should pay attention to using different marketing methods and methods that help attract and attract students, such as advertising campaigns for the college\'s current services or those that will be offered. In addition to increasing attention to the dimensions of competitiveness to bring about a noticeable positive change in private colleges and universities.
Key words: marketing flexibility, competitiveness

The research aims to show the effects of the Covid-19 pandemic on economic units, resulting in damages and halt in activity during the ban periods and the height of the spread, which left financial and contractual difficulties that were reflected in the form of financial risks threatening the continuity of economic units for the period after the pandemic, which urged professional accounting organizations to expedite the development of Timely solutions to address the current situation represented in accounting treatments for the most prominent problems that may face the work of economic units. The researchers used a checklist prepared for the purpose of presenting the most prominent effects and treatments addressed by the literature during the pandemic period, including (21) impacts that include various aspects of accounting work and the use of the triple scale (strong, medium, weak) to measure the impact based on the answers of specialists in the field of accounting and auditing in large Iraqi companies (45) companies representing the various sectors of the Iraqi Stock Exchange. The list also included (77) treatment of accounting effects and used the triple scale (yes, no, to some extent) for the applied treatments, with the use of indicators to measure financial risks The research found that the pandemic had multiple effects on various sectors which affected the continuity of most companies, and the pandemic also created great risks that most companies could not reverse correctly, and the study recommended that Iraqi companies should take advantage of the treatments developed by international professional organizations to mitigate the effects of the pandemic. It also called on companies to put in place risk management for the ability to identify risks and ways to confront them or reduce them.

This research aims to know the strategies of digital marketing in its dimensions (online advertising, marketing through social networks, marketing via e-mail) and its impact on achieving the competitive advantage in its dimensions (cost, quality, flexibility, delivery) in the premium class hotels in Baghdad. This research undertakes With the help of managers in the tourism sector to address the challenge of excellence in business and facilitate the processes of attracting customers and providing services digitally through the use of marketing strategies, the research used the descriptive analytical approach, and the research community consisted of general managers, assistant general managers, department managers, division officials, and working administrative staff In the premium class hotels in Baghdad, and they numbered (187), and data was collected from (118) individuals who were selected using the non-probability sampling method (intentional sample), and the data was processed by the two statistical programs (SPSS V.25, AMOS V.25 By using descriptive and inferential statistical methods to achieve the objectives of the research and test its hypotheses, the results of the research concluded that digital marketing strategies affect the competitive advantage in hotels in question. The use of digital strategies leads to providing services to customers digitally, answering their inquiries and meeting their needs via the Internet, in order to attract the largest number of potential customers, enhance their loyalty, and gain the competitive advantage.

The attention is increasing to the concept of organizational justice as one of the important organizational variables that it is influencing organizational conflict between workers and the performance of the organization. This research aims to detect the removal of organizational justice as (distributive justice, procedural justice, interactive justice, evaluation justice ) in job embeddedness. To achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of workers at its various administrative levels in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works, which included (middle and lower administrations). The researcher distributed (240) questionnaires in the Ministry to the researched sample, and (194) valid questionnaires were returned for statistical analysis from the original population of (1072), and in order to process the data, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient and regression coefficient) using The statistical program (25.spss) and (25.Amos), and the most prominent results of the research, organizational justice and its dimensions, with a moral significance,affect in Job embeddedness in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works.

The study seeks to determine the level of impact and nature of the relationship between remote work in its dimensions (information and communication technology, work environment, flexibility of working hours, individual dimension) in achieving the Quality of work life in its dimensions (organizational culture, occupational safety and health, supervision and participation, job satisfaction) at the Iraq university. The study starts from the problem of what is the level of interest in the application of remote work at the Iraqi University and what are the challenges facing remote work at the researched university. The study community was represented by the faculties of the Iraqi University (medicine, dentistry, engineering, law, administration, economics, literature, education, media and Islamic sciences). The sample was randomly identified and their number reached (270) teachers out of (902) taught at the Iraqi University, and the study adopted the descriptive analytical approach, SO the data was collected by the questionnaire in addition to personal interviews with some of the teachers at the Iraqi university. The data was processed statistically through statistical analysis software (SPSS.25) and (AMOS). SOThe study reached a number of results, the most important of which is the existence of a correlation and influence between the independent study variable (remote work) and the dependent study variable (Quality of work life). The study presented a number of recommendations that contribute to the advancement of the university in remote work and meet the need for e-learning, especially in the period of crises to which the country is exposed, and the most important recommendations: the need for the presidency of the university to provide all the necessary equipment and technology for remote work because it helps the university to raise the level of education in it and not stop the tasks of the university in the period of crises, the need to follow modern methods in information and communication technology in the Iraqi university to facilitate the remote work.

The health crisis was represented by the outbreak of the Corona virus in the world at the beginning of the year (2020), which led to global economic repercussions. Most of the global economic sectors lost billions of dollars, the global economic growth rate decreased, and countries that depend on one resource were greatly affected, especially those that depend on the revenues of crude oil exports to a large extent. The decline in oil prices and exported quantities during the years (2020 and 2019) as a result of the price war and the Corona pandemic crisis led to a reduction in demand for energy sources, which led to the collapse of global oil prices to their lowest level, as a result of closing workplaces and imposing a curfew. One of the most prominent conclusions reached by the research is that the Corona pandemic caused a decrease in the rate of GDP in most countries of the world, an economic downturn and a decline in the global economic growth rate. The expansion of credit activities directed to the real economy as the only basis for creating wealth instead of a speculative economy, and activating the work of other local productive sectors, industrial, agricultural and tourism, and not relying on one sector such as the extractive sector because it is subject to shocks and fluctuations in prices and this affects the financial revenues of the country and then on spending rates.

The research aims to demonstrate the effect of professional skepticism of the auditor on the possibility of disclosing confidential reserves. The HPSS scale (Hurtt 2010) was used to measure the level of professional skepticism, which is a psychological measure (depending on details from psychology) designed to measure the level of professional skepticism based on the six characteristics of professional skepticism. The possibility of the auditor detecting the existence of secret reserves in the audited financial statements was determined by designing a survey list based on probability theory. The descriptive inductive approach was used in presenting and analyzing the research variables in their theoretical framework, and relying on books, research and previous studies published in relevant periodicals and websites. The exercise of a sufficient level of professional skepticism by the auditor during all stages of the audit process would help the auditor to identify and discover all indications of the existence of secret reserves. And the need to practice it during the audit process

The productive and banking institutions seek to exert all possible efforts to develop their competitive capabilities by meeting the basic needs of their customers in a way that achieves the best possible allocation of their available resources and maximizes the present value of their future profit flows. The research aims to achieve the foregoing by strengthening all the elements related to developing the capabilities of decision-makers and the skills of the workforce, developing and stabilizing the organization's relations with suppliers, and consolidating its position within the added value chains locally and internationally. In view of the continuous interest in employing operations research methods in decision-making and enhancing the performance of business sectors in the world, the scientific addition to this research was characterized by clarifying the need to present the most prominent opportunities and challenges associated with the use of these methods in productive and banking institutions in Iraq. The theoretical side of the study included the presentation of concepts related to evaluating the economic performance of companies and some models of operations research and the historical development of their use in decision-making. The applied side included evaluating the economic performance of Iraqi companies and diagnosing its development opportunities using some operations research models through the use of some performance indicators for a sample of six companies listed within the Iraq Stock Exchange divided into two companies from each of three sectors, which are banks, services and industry to diagnose the reality of its performance with the presentation of some applicable models in it, , in addition to a statement the most prominent challenges that may face the efforts of those who seek to implement it in order to determine the requirements necessary to employ it in practice and in a manner that achieves the interests of all relevant parties such as, including shareholders, lenders, banking institutions, consumers, workers and suppliers The results of the study showed the possibility of developing capabilities to use operations research models in evaluating the performance of Iraqi companies and enhancing the requirements of sustainable development in the knowledge economy.

The aim of this research is to find out the impact of the effectiveness of human resources management practices on the performance of employees in the Babylon Hotel Mixed Shareholding Company. In order to achieve the objectives of the research, the researcher designed a questionnaire consisting of (25) questions in order to collect primary data from the research samples. The society consists of the corporate sector in Iraq, and the Babylon Hotel mixed shareholding company has been selected as one of the largest companies in Iraq in the city of Baghdad. As for the research sample, it consisted of administrators in the Babylon Hotel Company and employees in the Human Resources Department (department manager - assistant manager - department head - employees - another job position), then the questionnaire was distributed to the research sample consisting of (25) items, collected and then analyzed using the program spss statistical analysis using a number of analyses. The research concluded that the job performance of employees is greatly affected by the practices of modern human resources management, all practices positively affect the performance of employees. They have the right to choose appropriate training programs, develop evaluation criteria, and follow the open-door policy to allow workers to participate in decisions, proposals, and develop policies and strategies that raise the performance of the institution in general and lead to its development and prosperity.

The research mainly aims to demonstrate the impact of strategic agility and its dimensions in achieving strategic success in a sample of Iraqi private universities and colleges (the research field) in the city of Baghdad. The research problem was the failure of some private universities and colleges to achieve strategic success, due to the absence of strategic agility in their work philosophy as a function of achieving strategic success. The problem included a set of questions, including the extent to which organizations embody strategic agility in their work. The research included one main hypothesis, and four sub-hypotheses emerged from it. In order to test these hypotheses and obtain results, a set of statistical methods were used using the statistical programs (SPSS V.25) and (AMOS V.25). The researcher used the analytical descriptive approach, and the questionnaire was adopted as a main tool for collecting information on the research sample and community. The top and middle administrative leaders (dean, assistant dean, department head, department rapporteur) were the research community of (332) individuals, and a random sample of (180) respondents was selected in the statistical analysis stage according to (Morgan's standard). A number of conclusions were reached, most notably: There is a significant effect of strategic agility in its dimensions of success, which means that any increase in the level of embodiment of strategic agility will be positively reflected in the level of strategic success

The research aims to explain the concept of the Computer Aided Manufacturing (CAM) system and to identify its most important pillars, and then to identify the concept of cost reduction and how the product costs will be reduced through the production stage. The prosthesis industry in recent years is one of the important industries in Iraq, especially with the continued ignition of hotspots of armed conflicts and the occurrence of terrorist bombings; they suffer from a significant increase in costs. Despite the high costs of prostheses, they may not guarantee the manufacture of high-quality limbs, as the use of a computer-aided manufacturing system may help significantly in reducing costs. During the stage of producing prostheses with the presence of additive manufacturing technology, the Sadr Al-Qanat Center for Prosthetic Limbs and Medical Supports was chosen to conduct the research, and it is the first and largest center in Iraq specialized in the manufacture of prostheses. Computer (CAM) makes designs with complex geometric shapes and with great ease, unlike what it is in traditional techniques that depend on removing materials, which face difficulties In order to obtain the required geometric shape, in addition to the large waste that occurs in materials, the researchers recommend that training courses be held among employees on an ongoing basis in order to spread the concept of computer-assisted manufacturing system among the individuals working in the center, and continuous follow-up to get rid of types of waste at all levels.

This research aims to know the effect of green manufacturing in its dimensions in improving the perceived quality of the customer through the green supply chain as an intermediate variable in the Dora Oil Complex / Baghdad. For the purpose of achieving this goal, the analytical descriptive approach was used, and the data was collected by means of the questionnaire, which is a measure of the research, as the research community consisted of (290) samples of technicians and managers of factories and factories in companies in the field of application. In order to test the research hypotheses, a set of statistical methods were adopted based on the outputs of the (SPSSv.25) statistical program and the (AMOS) program. This research reached a set of conclusions, the most important of which are. There is an effect of green manufacturing in dimensions in the perceived quality of the customer through the green supply chain in the oil industries While there were a number of recommendations, including educating the company's technicians and heads of departments about green manufacturing, by holding seminars and awareness sessions about the environment and harmful industrial processes and how to preserve raw materials

This research aims to demonstrate the effectiveness of using strategic planning in improving the level of innovation in pricing for the purpose of helping the researched company to adopt effective strategic planning and contribute to enhancing pricing innovations, which is the problem for the researched company. The research (strategic planning, innovative pricing), and determining the extent of the company's commitment to its reliance on strategic planning. Data was collected by distributing a questionnaire prepared for this purpose, as the research community represented the Ashford Pharmaceutical Company in the city of Baghdad. The research sample included managers And a number of employees in the company, and in order to reach the results that achieve the goal of the research, a main hypothesis was formulated from which four sub-hypotheses branched out. The hypotheses were tested through a set of statistical methods and tools (arithmetic mean, standard deviation, coefficient of variation). Among the conclusions, the most prominent of which are: that the researched company has a strategic plan that was prepared by a specialized team in the company, but the implementation of this plan went through a set of administrative, technical and financial obstacles and challenges. In addition, the senior management of the company has a good awareness and awareness of the importance of adopting the concept of strategic planning because of its role in extricating the researched company from the crises and challenges it suffered from and faced

The research aims to determine the impact of the process of evaluating financial performance in banks using the added economic value in improving profitability and how this role affects stock prices in the Iraq Stock Exchange in order to determine a set of indicators that can be relied upon in performance analysis and the appropriate decision-making process to ensure maximizing wealth Shareholders and introduces them to the ability of banks to achieve profits. To achieve this a sample of (13) private banks registered in the Iraq Stock Exchange was selected for the extended period of time (2009-2018). A number of statistical tools were used to analyze the data and test the research hypotheses, taking into account the type of data (Panel data) And by adopting the statistical program (Eviews) the researchers reached the fact that the use of performance evaluation by economic value added affects stock prices with the presence of profitability as an intermediate variable and it also became clear that most banks initially have an interest in economic value added as a measure of performance and there is a discrepancy in the interest of banks in indicators of profitability so it must The tool must identify the gaps that prevent it from applying indicators related to the creation of added value for shareholders, as well as the need for appendices for each An indicator of added value attached to the published financial statements.

The study aimed to identify organizational psychology and its role in improving the health of the work environment among workers at King Khalid University - Saudi Arabia. The analytical descriptive approach, where the study population is (7759) employees and faculty members, where (2400) questionnaires were distributed and (2250) questionnaires were retrieved, with a rate of 93.75%. The study concluded that there is a statistical significance at the level of significance (α ≤ 0.05) between organizational psychology and improving the health of the internal and external work environment among King Khalid University employees. At King Khalid University, due to the difference in personal and functional characteristics (age, gender, educational qualification, job position), but there are statistically significant differences between the level of interest of the study sample members due to the experience variable in favor of those with more than 15 years of experience. The study recommended paying attention to improving the health of the work environment so that the employee's work becomes more productive, less dangerous, and less tiring and stressful. It also recommended that King Khalid University work on the comfort and dignity of employees to increase and improve their productivity

The current research aims to identify the diagnosis of the correlation and influence relationships of organizational intelligence with its dimensions (strategic vision, common destiny, desire for change, sense of belonging, harmony and harmony, dissemination of knowledge, work pressure) as an independent variable in organizational reputation with its dimensions (quality, performance, attractiveness, responsibility Social) as an approved variable, and this research comes within the framework of a problem that stemmed from several questions, including (what is the nature of the correlation and impact relationships between each of organizational intelligence in its dimensions, reputation and organizational?), and the research community was identified at the University of Mosul while the research sample was the heads of departments at the University of Mosul, and The questionnaire was used as a tool to collect data for measuring the research variables through the paragraphs embodying its dimensions, and these dimensions were covered through (55) items. (100) questionnaires were distributed out of a total of (110) department heads, and (80) questionnaires were valid for analysis. 25) The research came out with a number of conclusions, the most important of which is the existence of a significant relationship and influence between the two variables (organizational intelligence and organizational reputation).

The current research aims to clarify the concept of organizational commitment as an independent variable with its three dimensions (continuity commitment, emotional commitment, normative commitment), in improving the quality of service as a dependent variable with its five dimensions (reliability, responsiveness, empathy, tangibility, and safety). After that the correlation and influence relationship between them was determined, and in order to achieve the objectives of the research, a questionnaire consisting (46) items was designed, in the light of which data was collected and analyzed and hypotheses tested by using the ready-made statistical program (spss). A simple random sample of (150) male and female workers was selected in Asia Cell Telecom Company, and many statistical tools and methods were used to achieve the research objectives, including : frequencies, percentages, arithmetic means, standard deviations, and regression analysis, the most prominent conclusions were the existence of a significant correlation between the two variables, and a strong effect between organizational commitment and quality of services. The most prominent conclusions were: the existence of a significant correlation between the two variables, and a strong impact of the dimensions of regulatory commitment on the quality of services

the research aimed to determine the scope and direction of the economic and social policy in achieving the welfare of society and analyze the main features of the comparison countries, by standing on the extent of Welfare that each country was able to achieve through the results obtained While the importance of the research lies in presenting these comparative models as guiding devices to clarify the analytical differences in determining the role of the state and the status of each pattern of welfare states that produced a policy somewhat different from the policy of economic freedom, The study provided a theoretical and methodological framework to explain differences in the policy of global welfare states. By addressing the patterns of welfare states and the models of social and economic policy followed, and identifying the dimensions of variation that are central to the comparative analysis of welfare states. Therefore, the research problem is centered around the fact that the countries that have achieved a welfare economy are countries based on a market economy. Achieving a welfare economy requires a leading role for the state, and this role is considered an intervention in the market economy. To what extent is this intervention and what are the economic policies adopted by the countries, which made them not on one the line of one initiation in the welfare ladder, Therefore, this sample was selected from countries that differed in their levels of well-being according to their economic policies and the method used, such as Sweden, which had the highest levels of well-being. And France, which mediated the welfare ladder, and Britain, which reached the lowest levels of welfare, in order to know the importance of the approved policy and its role in achieving levels of welfare in order to benefit from it as a method for countries. which seeks to achieve prosperity for its country and its people. Therefore, the most important conclusion came, that the welfare states that attained the highest levels of welfare, the state had a decisive role in three basic tracks: first, by ensuring a minimum income for individuals and families, second, by meeting certain types of social emergencies, and third, by ensuring that all citizens are equal in basic welfare services. Therefore, the most important recommendation came that the state must intervene in a situation regardless of the market mechanism, to create a state of balance between market freedom and social imbalances to achieve a higher degree of social justice

The study aimed to show the impact of the relationship between information technology and Entrepreneurial marketing in the Iraqi Airways Company. The sample of the targeted research was a group of Higher Management The sample size that was subjected to statistical analysis was (126) employees. For the purpose of data collection, the questionnaire was adopted as a main tool in the study ,The program (spss) was relied upon in the statistical analysis, and the results showed a significant correlation between information technology and Entrepreneurial marketing. The actual reality within the company of these variables through holding courses, seminars and workshops to demonstrate the most important obstacles that stand in the way of applying the dimensions of these variables

The research shows the importance that most organizations today must take into account through excellence in presenting their products and dealing with customers in a creative way, as this would put them in the ranks of competing organizations at the forefront of the market position in an environment dominated by an atmosphere of intense competition to provide the best in terms of products And the research aims to show the role played by wise leadership as an exploited variable to consolidate organizational creativity as a dependent variable, as the research seeks to highlight the best aspects for creativity in organizational processes in the researched organization. A number of main and sub-hypotheses to show the relationship of influence and correlation, as the researcher found answers to the questions of the research problem by selecting an intentional sample that included (37) decision makers in the retirement department of Anbar Governorate, as the questionnaire was relied upon as a main tool in collecting information, as This information was processed and analyzed according to the statistical program (SPSS), as well as the means represented by the weighted arithmetic mean, standard deviation, relative importance, and Spearman's correlation coefficient. According to the respondents' answers to the questionnaire paragraphs, either the most prominent recommendations are the need for the researched