Iraqi Journal for Administrative Sciences

The research aims to sensitize and educate participating companies listed in the Iraq Stock exchange, shareholders and stakeholders about the importance of transparency in financial reporting by using an S&P scale indicators. In addition to the use of S & P indicators to analyze the content of the annual financial reports of a sample of listed companies in the Iraqi market for securities to know the extent of their commitment to transparent financial reporting on its various activities. The results of the research showed that the level of commitment of the Iraqi companies (sample research) to transparency in financial reporting is weak and constitutes 37.75% for the weak reporting of most indicators. The reason for this weak ratio is that the Standard S & P includes paragraphs and axes not disclosed by Iraqi companies in their reports the annual shares are final because the participating companies listed in the Iraqi market for securities disclose the information provided by the laws and these items are not provided for by any law.

One of the most important contributions of modern research in strategic management thought is to address the issues of boundary spanning capabilities and to highlight their role in enabling the organization to know its environment and how it affects the achievement of strategic niche of the organization, therefore, the research was based on determining the influence relationship between two variables: the boundary spanning capabilities, which included three dimensions (capability of strategic communication, capability of professional knowledge, capability of compromise) and the strategic niche of the organization, which included three dimensions (voicing and shaping of expectations, network formation, learning processes) on the basis of a fundamental problem that the impact of the boundary spanning capabilities on the strategic niche of the organization at the field level in the telecommunications companies operating in the holy governorate of karbala is not resolved(zain telecom, asia-cell, al-kafil umniah) and in order to determine which of the most influential boundary spanning capabilities in strategic niche of the organization. A random sample of 122 boundary spanner was selected in the boundary spanning units whose answers were tested and analyzed, the results of the statistical effort have made progress in impact after capability of strategic communication then capability of compromise and then capability of professional knowledge in the strategic niche of the organization .

This research aims to implement TBL in economic entities in order to achieving and disclosing sustainable performance. The research concluded that companies' adoption of sustainability reports is generated by the pressure of stakeholders to provide information related to the conservation of economic resources for future generations, significant challenges for companies in how TBL is linked to their operations, as well as the opportunity to increase community support, increase employees' rights, maintain and improve corporate expectations, while there is no International standard for TBL report, there is no measures that comprise each of the three categories of TBL, that can be counted as a strength point because it allows to adapt the overall framework of TBL according to their needs, as well as can be a weak point because the sustainable performance cannot be compared between each other, finally there is a possibility to apply the TBL model in Iraqi companies in order to enhance the direction of transparency and enable them to provide information about their sustainable performance.
The research came out with a set of recommendations, drawing the attention of Iraqi legislator, Financial need to care to report sustainable performance and to attach the utmost importance to its impact on the development of the national economy, community development, conservation of environment and economic resources, and the adoption of modern methods and high-level technology is supporting the implementation of the Triple Bottom Line model in many areas, affecting on society and the environment.

Understanding the behavior of monetary policy is important because it has a significant impact on the level of economic activity. Therefore, the objectives set by the central bank of monetary policy and its strategies to achieve them should be considered. After studying the objectives and strategies, monetary policy behavior can be assessed in the past, Where can monetary policy be heading in the future? This study attempts to assess the relationship between the objectives of the monetary policy and its final objectives, by looking at the output gap, which is one of the determinants of inflation in the future.

Markets has more active economic actions which changing dramatically among different sectors, especially stock market activity as a requirement for meeting investment needs and money growth. Where portfolio considered as the first step for it and the important for investment activity. Add to that various desires of investors, their risk aversion and return preferences. That brings numerous method and approaches in portfolio formation. Which developed as financial Market and his instruments and approaches. Moreover, from it technical analysis approach, which featured with vast growth in recent decades because of it's depending on information technology and a variety of investors behaviors. Which reflected on his multiple instruments and applications. From it the momentum phenomena which current study deal with it. After studying it in financial markets over the world. Current study tries to use it as technical style to building superior Active portfolio, the study conclude that momentum strategies cannot achieve superior return in Iraqi financial market only in winners portfolios because of the momentum effect very weak and high transaction cost will terminate the return for that the study recommended to make transaction cost less as possible and study another technical analysis methods to enable Iraqi investor to employ vast approaches in its investments .

The study aimed to examine the relationship between managerial ownership and the debt ratio in order to determine whether managerial ownership has an important impact in determining the composition of the capital structure or not, in light of a set of financial characteristics of the company, at times, and at other times in light of the components of the ownership structure, as variables controlling the behavior of the company. Managers trend of gearing ratio. The study was conducted on a sample of 87 companies registered on the Amman Stock Exchange for the period 2010 - 2014. The results of testing the first hypothesis supported the effect of the incentive to rely on debt when the percentage of managerial ownership is low and supported the effect of protection when the percentage of managerial ownership is high. The results of testing the second hypothesis also supported the intellectual orientations of previous studies regarding the inverse relationship between the concentration of administrative ownership and the debt ratio, and that the role of ownership structure in influencing this relationship depends on the hypothesis of convergence of interests.

The recent search aims to identify the entrepreneurial leadership influence represented by ( scenario enactment and cast enactment ) which concerned with administrative leadership of private colleges upon creative performance , to achieve the search objective , the private college has been selected in Central Euphrates governorates ( Najaf , Karbala , Dewhyania and Babylon ) . The search adopt related questioner as a tool to collect the necessary data to perform this search and achieve the sought objectives . 245 questioners were distributed , and (128) forms valid for analyzing obtained from the professors of private colleges mentioned above . The search used number of statistical methods , such as mean , standard deviation , and simple spherical correlation coefficient and simple linear regression coefficient . The results display there is significant positive correlation between leadership and creative performance . And there is also positive influence relation between entrepreneurial leadership and creative performance .

The current research aims at finding the Effect of strategic agility on sustainable institutional performance . As organizations strive to achieve sustainable institutional performance and reach a competitive position, they must deal with strategic agility as a necessary wealth that can not be dispensed with under these rapid changes rather than as an option within a range of options . The research started from a major problem which was expressed in a number of intellectual and practical questions, including: (Are the officials in the electricity sector aware of the importance of the role played by strategic agility in achieving sustainable institutional performance? What is the level of strategic agility in the surveyed department and the level of institutional performance achieved?)) The questionnaire was used as a research tool and was prepared on the basis of the five-digit Likert scale. After presenting it to a group of arbitrators, the Cronbach's alpha scale was used to ascertain its validity as a research tool. The questionnaire was distributed to a sample of the 80 And 66 valid forms were recovered for analysis. In order to reach the results, the spss ver. 2010 program was used to measure correlation and Effect relationships. The results of the study included a number of conclusions, including that the strategic agility in the Directorate of Research has a multiple Effect on sustainable institutional performance, and recommended the need to enhance strategic agility in local institutions

The need for detection and investigation of the causes of pollution of the marshes and submit a statistical study evaluated accurately and submitted to the competent authorities and to achieve this goal was used to analyze the factorial analysis and then obtained the results from this analysis from a sample selected from marsh water pollutants which they were: (Electrical Conductivity: EC, Power of Hydrogen: PH, Temperature: T, Turbidity: TU, Total Dissolved Solids: TDS, Dissolved Oxygen: DO). The size of sample (44) sites has been withdrawn and examined in the laboratories of the Iraqi Ministry of Environment. By illustrating SPSS program) the results had been obtained. The most important recommendation was to increase the pumping of additional quantity of water from the Marshlands to the former in a balanced manner with the rate of discharge of water to improve the quality of water and to reflect positively on the improvement of the environment to the announcement of "Ramsar" sites of international importance.

Leadership practices in organizational behavior contribute to the vital importance of the strategic and substantive role of strategic transparency as an important determinant of the institutional need for successful implementation of the strategy. The presence of transparency in the work of security institutions has an important role to combat corruption in its various forms. The above data stimulated the researcher to adopt both the servant leadership and strategic transparency as a new topic of research by trying to reveal their respective contributions in the organization concerned in enhancing the dimensions of transparency through an applied study of a sample of the directors of the internal security forces centers in Najaf governorate .In order to achieve the appropriate coverage of the subject, the researcher used many research tools to obtain data and information, using the questionnaire form (75) managers representing (leaders in their field) as an input to obtain the data needed to determine the reality of those variables on the ground, Introducing its processors to reality through a virtual scheme based on the use of the components of the leadership in the promotion of strategic transparency of the sample .In this way, the researcher found many problems related to the variables of research, and asked the question of the president is the most important basis of the research :
- What is the actual practical reality of the serving leadership in the security institutions investigated in order to establish strategic transparency?
When testing the hypotheses, the data obtained were analyzed using a set of statistical methods. The results were extracted by using the SPSS (Ver. 13) data. Based on the description of the variables of research and its diagnosis, and the testing of hypotheses, a series of results was reached, a series of conclusions were drawn, the most prominent of which was the realization of the sample of the research to the leadership in the continuity of work. More future studies are more profound, as well as the need to address other variables that enhance the work of the servant leadership

The aim of this study is to demonstrate the extent to which the targeting- cost technology can be used in industrial companies as one of the important techniques used by companies in determining the target sales price of the product in the competition market after considering the customer\'s requirements, desires, by reaching target cost appropriate quality of the product, then reaching the target cost.
The study shows that traditional accounting systems which is not Determine the sales price first, but rather that determine the cost plus appropriate profit margin. Target costing determining the market price first, then target profit margin, also the difference between the market price the target profit representing Target Cost.
The directors of companies and industrial Plants in cooperation with universities, to form a dialogue panel in front of technological developments, administrative and accounting to be able to confront any developments in the Indus trial Field and to keep by adopting the latest developments in cost there fore these companies to achieve more profits in the prevailing competitive environment.

In this research, two methods were used to classify data and they are Linear Discriminant Analysis and method Kernel Discriminant Analysis, and they are the two most statistical methods used in data analysisas requiring these methods provide a number of hypothesesThe most important of these is that the explanatory variables are distributed in a multivariate normal distribution. This research aims to find the discriminatory function of each,And used as a function of classification (discrimination) of the two methods among patients,Where the use of real data for the two groups of patients infected and non-infected and The results were obtained using the Statistical Program (SPSS) for the linear discriminant analysis methodand (R – Package) for the kernel discriminant analysis method. andIt was found that the method of linear discriminant analysis is better because it gives less error classification of data. as it has been a comparison between the two modes in accordance with the standard classification error probability of (Misclassification).