Journal of Business Economics for Applied Research

The study aimed to define the concept of smart simplicity and its six rules, and its role in the sustainability of human resources. The research included two basic variables, the first of which is its independent variable, and it included six sub-dimensions: (understanding what others are doing, enhancing integration, increasing the strength of workers, determining the shadow of the future, increasing reciprocity, rewarding workers), as for its second major variable, it is the dependent variable, and it has included three sub-dimensions, namely (employee satisfaction, increased participation, and intense commitment). The study population consisted of workers in the Nineveh Education Directorate. Were distributed (71) form a random sample, from them I retrieved 61 forms. The descriptive analytical approach was adopted using the statistical software package (SPSS, V24). In light of this, the following question was determined to be the limits of the study problem as follows: (What is the role of smart simplicity in enhancing the sustainability of human resources?). Perhaps the most important conclusions were obtained: There is a significant correlation between smart simplicity and the sustainability of human resources. The study concludes with a set of recommendations necessary for the organization concerned with the study, perhaps the most important of them, Interest in applying the six rules of smart simplicity in order to enhance the sustainability of workers in organizations. Also, a proposal was made for future studies related to the current study.

The research aimed to test the effect of performance evaluation practices in enhancing organizational loyalty. It sought to demonstrate the extent of interest in the performance evaluation practices of the General Company for Grain Processing. The research used descriptive statistics and some other statistical measures to measure variables. The research community included workers in the General Company for Grain Processing / Salah El-Din Branch, whose number is (63) employees. The research started from two hypotheses, namely the existence of a relationship and influence between performance evaluation practices and organizational loyalty. The data was analyzed using the SPSS program, through the use of a number of statistical methods to test the research hypotheses. The most important conclusions, which state the validity of the hypothesis, that there is a relationship and effect between the study variables, and the research recommended a set of recommendations, the most important of which is to work on the need to keep pace with recent developments in the field of performance evaluation practices and ways to enhance organizational loyalty.

The study aims to analyzing the reciprocal relationship between the nominal exchange rate of the Turkish lira versus the U.S. dollar and the stock prices of the companies listed on the Istanbul Stock Exchange (ISE) expressed in the general market index for the period from 2005 to 2020 with 192 monthly observations, based on the traditional theory and the theory of portfolio balance model in theoretical interpretation for that relationship, aiming to identify the effect of the exchange rate on stock prices, as well as to analyze the causal relationship between those variables and to identify which of them is the cause or which is the result, using the Autoregressive Distributed Lag (ARDL) model. The research found that the exchange rate has a positive effect on stock prices in the long term, despite the emergence of the negative impact in the short term, but the long-term relationship has corrected the course of the short-term relationship with a time period not exceeding one month, in addition to proving that this relationship takes one direction. From the exchange rate towards stock prices, that is, the exchange rate is the reason and stock prices are the result, therefore the results of this research helps investors to predict future trends of stock prices depending on the exchange rate changes, and it also enables the companies, especially those with foreign transactions, to manage price risks the exchange rate in order to avoid its negative impact on its share price, as it represents an obstacle to achieving its main goal of maximizing the share price.

This research aims to measure the impact of authentic leadership in cognitive sharing through the application of creative work behaviors at the Ministry of Labor and Social Affairs in Baghdad. In order to achieve this, the dimensions of authentic leadership, namely (self-awareness, perspective of self-ethical behavior, transparency of relationships, balanced treatment). The dimensions of cognitive sharing (knowledge sharing, knowledge collection) while the dimensions of creative work behaviors (generating an idea, promoting an idea, realizing the idea) and the leader-member exchange theory so that to test the hypotheses of the study. The non-probabilistic (convenience) sample was used on (84) employees-out of the total participants number of (275) of the senior and middle administration (directors, heads) of the Ministry of Social Affairs operating in Baghdad, as a questionnaire of (100) copies was distributed on the study sample, where (91) copies were retrieved, i.e. (91%) with (9) not recovered, After examining the retrieved copies it was shown that (7) of them were not valid, thus making (84) the valid number of the total copies, A number of descriptive statistical methods were also used to analyze the data collected along with the (AMOS & SPSS V.23) statistical analyses software. The results showed a positive relation between the authentic leadership and the cognitive sharing. The results also showed that the creative work behavior played a partial mediation between authentic leadership and knowledge sharing, so based on these results, theoretical and applicable contents were presented in order to have the results of the study generalized.

The research aims to measure the meaning and direction of the work Adopting the triple model that he developed by (Rozin & Schwartz, 1997). which is represented by the dimension: (Job, Career, Callings). And then measuring its impact on the performance of the operations it performs and building the meaning of the work among the faculty members at the Iraqi universities of Diyala and Anbar, and a nine-point scale was adopted for the purpose of evaluation, in addition to adopting ten criteria to classify the work of 80 faculty members in the two research communities. It is represented in: (commitment to work, work motives, work ethics, goal of work, work proficiency, job satisfaction, work relationships, work participation, centralization of work, and work value). The directional and statistical inferential measures were adopted, which showed that the faculty members in the two universities were within the category of the Callings dimension of work, which affected their performance Positively, as well as the absence of significant differences in the answers of the two universities, which in light of which a set of recommendations were presented, which it is hoped will benefit. Including those involved.

The research aims to measure and analyze the determinants of investment in the Iraqi economy and study the theoretical foundations of investment and analyze the viewpoint of the most important schools of economic thought regarding investment and investment determinants and their effects on economic activity, and by using possible standard models as the results of standard analysis using the joint integration tests of time series. Cointegration tests, they have proven the existence of a long-term equilibrium relationship according to the methodology of the results of estimating the short and long-term parameters and the error correction parameter(ECM), it is moving from a set of explanatory variables towards The dependent variable, while the value of the error correction vector coefficient was negative and significant, as it reached (-0.59%), which means the fulfillment of the two basic conditions in this parameter , namely : its negative value and the statistical significance . This means that (0.59) of the short-term errors are automatically corrected during the unit of time (year) to reach the equilibrium in the long term, meaning that the investment requires about less then a year (1.6), that is, approximately a year and 6 days to reach its equilibrium value in the long term, In other words, the previous period deviates from the long-term equilibrium and is corrected in the current by (59%). This indicates that the adjustment in the model was relatively fast

The success of any company did not come suddenly, but through the application of lean manufacturing tools and continuous monitoring of the needs and desires of customers in the market and seizing opportunities and exploiting them in those markets. The research problem is determined in how to apply lean manufacturing and exploit marketing opportunities in the research sample company .The research aims to identify the reality of lean manufacturing in the research sample company and its role in achieving marketing opportunity activities and eliminating waste to reduce costs, reduce time and increase productivity. The research community represented the managers of the higher administration and an intended sample of (31) managers was chosen to properly represent the community. The General Company for Drug Industry in Samarra was chosen as a site to conduct the research. The search used statistical software (SPSS Var.19). The research concluded with a set of conclusions such as: The application of lean manufacturing in the company. The research sample contributes to exploiting the available opportunities by reducing waste and reducing time and cost in a manner that suits the company’s objectives. In addition to presenting a set of recommendations such as: The company's management must adopt the proper application of the philosophy of lean manufacturing and its role in harvesting marketing opportunities and work to ensure the success of this application because of its significant impact in reducing costs and achieving a competitive advantage for the company.

In the contemporary business environment, many new concepts have emerged among academic researchers and practitioners in the field of organizations. Perhaps organizational learning was one of the most important concepts that received increasing attention in the last two decades of the last century and the beginning of the current century, especially after the impressive success achieved by many organizations after adopting the organizational learning approach as a process of interaction, extrapolation, exploration and continuous confrontation with environmental challenges, which enables the organization to create Solutions and choosing alternatives that achieve continuous improvement or radical change of their behavior to ensure their survival and competitive advantage, as these concerns coincided with the radical transformations that the world witnessed towards the age of knowledge and information that focuses on investing intellectual assets and tacit knowledge and how to benefit from them and transform them into work contexts and models of behavior that support and modernize discrimination Organizational identifying on an ongoing basis through the process of organizational learning. In line with these transformations, the competitiveness precedence retreated according to the logic of cost and efficiency economics and the achievement of discrimination in front of the new logic of competition represented by possessing the strategic ability to excel and excel and maximizing the value of the customer and stakeholders, which made the view of organizational success shifting from mere financial return or market share targeted to own The strategic capacity of the knowledge that achieves the organization's sustainable competitive advantage, especially through its management of its human and knowledge resources in a way that is difficult for competitors to emulate. These challenges require business organizations to abandon the traditional frameworks and models and to adopt and activate the process of organizational learning as, according to most researchers, the most important source of competitive advantage. If many productive and service organizations in developed countries realize this fact and have achieved high levels of learning to enhance the chances of success, then where are the Iraqi organizations in this, especially since such new concepts are still limited in the cultural vocabulary of these organizations despite their possession of a lot of knowledge and learning applications and They were in unintended ways and methods as learning strategie The research followed the descriptive and analytical approach by designing a questionnaire form prepared for this purpose, and distributed to the research sample (40) of administrative leaders at the University of Kirkuk, and using the statistical program (SPSS 19) in data analysis. The research reached a set of conclusions, the most important of which were: that there is a strong and moral correlation between the organizational learning variables and the organizational discrimination variable, and these results coincide with the hypotheses, and the research presented a set of proposals, including the necessity of defining the university administration's goals of organized learning accurately and its future directions in a way that contributes to achieving organizational distinction to her.

Our research aims to try to present the modeling mechanisms in the field of simulation and quantitative methods. The research is a presentation of the role of quantitative methods in making investment project evaluation decisions, more than that and is the use of the Monte Carlo simulation model in evaluation and multi-period analysis of investment projects under conditions Risk and uncertainty. And highlighting the theoretical, scientific and practical importance of the Monte Carlo simulation method in particular, and the importance of using quantitative methods in helping to make decisions in general.

Contemporary organizations have directed their attention and focus on the role of the skills that their administrative leaders have in order to apply them to the areas of the organization and in a way that serves its objectives, represents the goal of the study to diagnose the personal characteristics of the soft skills in the researched health organization. Hence, the study problem arises with the main question which is: Do the respondents of the study sample regarding soft skills differ according to the personal or demographic characteristics of the researched organization? For the purpose of achieving the objectives of the study and answering its questions, the descriptive analytical approach was used, and the study adopted the questionnaire as a main tool for collecting data. The study was taken from the Diyala Health Department as a community, as (180) questionnaires were distributed to the administrative leaders working in Diyala Health Department and (160) questionnaires were retrieved from them and after data collection and statistical treatment, the study reached a number of conclusions, the most important of which are. There is agreement between the opinions of the sample members about soft skills with a high degree of evaluation from the point of view of the administrative leaders in the Diyala Health Department. One of the most prominent recommendations was to improve and develop communication processes between workers in the researched health organization.

The research aims to find out the effect of using management accounting tools on improving the quality of internal auditing for private Iraqi banks - the Balanced Scorecard as a model, and to achieve the goal of the research, a questionnaire was developed that included Balanced Scorecard information, with regard to the studied community represented by private Iraqi banks in Iraq. Research the Iraqi banking sector. The research sample focused intentionally for the Mosul Bank for Development and Investment and the Ashur International Bank for Investment, and among the most important findings of the research: the presence of a moral impact of using the balanced scorecard in its four dimensions to improve the quality of internal auditing in private banks. On the efficiency of the work of the internal audit team in banks. The research reached several recommendations, the most important of which are: Paying attention to the qualitative dimensions of implementing the Balanced Scorecard and disseminating its concept, it must be concerned with the quality of services to attract new clients, maintain old clients, pay attention to customer suggestions and complaints and address them in a timely manner, improve internal processes and qualify and train cadres to increase their experience and capabilities Proper application of the Balanced Scorecard.

The ability of Islamic banks to continue the stage of proliferation witnessed by their financial activity since the beginning of this century, requires them to adopt the mechanisms of Islamic financial engineering in the best way to employ new developments in the banking industry, and this recruitment and accompaniment is not at the expense of the principles of work in Islamic law (sharia), which is the cornerstone characteristic of the business for these banks. The research aimed at analyzing the strengths of the Islamic banks' ability to keeping up of new developments in the field of blockchain technology and through them on digital currencies. The research was able to present the changes in this field and provide a legal and financial evaluation for their use by Islamic financial institutions after reviewing the most prominent employed aspects of investment in them and highlighting the employment aspects created for digital currencies through smart contracts and cloud storage.

The study aimed to clarify the role that happiness plays in the workplace represented by (positive influence, negative impact, and achievement) in enhancing organizational confidence among university employees represented in (confidence in senior management, trust in supervisors, trust in co-workers) as the research problem raised many questions It dealt with the nature of the relationship between the research variables and in light of these questions, two main hypotheses were formulated that reflect the correlation and influence relationships between the research variables, and in light of them, the hypothesis plan for the study was developed that reflects this. The data were analyzed and hypotheses were tested, as the research reached a set of conclusions, the most important of which is that there is a relationship between happiness in the workplace and organizational confidence. The research also recommended several recommendations, the most important of which is the necessity of continuing interest of the University of Fallujah to bring about positive change by understanding workers for work and the duties assigned to them. Completing the theoretical framework vocabulary on foreign sources, references, and literature related to the research topic.

This study examines the relationship between the demographic characteristics of the Board directors (gender, nationality, education, and age) and the unconditional accounting conservatism in Iraqi companies. The sample consisted of 10 Iraqi banks listed in the Iraq market over the period from 2012-2017. The research was based on the main hypothesis that demographic characteristics positively influence unconditional conservatism. The results of the study show that the gender (percentage of females in the board) and the age of the members of the board of directors are positively related to the accounting conservatism, which indicates that the appointment of women to the board helps to provide conservative accounting information and avoid exaggeration in measuring profits. While there is no relationship between nationalism and education with the unconditional accounting conservatism. Based on the experimental results and based on the benefits provided by the conservatism, the study recommends the competent authorities to develop legislation requiring companies listed on the Iraq Stock Exchange to allocate a percentage for female representation in the board of directors, the study also recommends companies electing board members from among the elderly because they are inclined towards conservative reporting

With the beginning of the 20th century, the interest in quality began to grow, and this interest grew even more after the Second World War. This concept was expanded with the increase in customer expectations and the intensity of the competition in terms of quality, to include quality at the organization level as a whole. This study is aimed at identifying the role of TQM in achieving the competitive competitive advantage of the staff of the Directorate of Preparation and Training, and what is exposed to this Directorate of competition as strong as other departments Internal and external pressures affect Especially in terms of performance and competitive position. This led the Directorate to use TQM to maintain its competitive advantage and to enhance its competitive position. In order to achieve this, the analytical description was used. The researchers designed a questionnaire consisting of (30) A questionnaire on the sample of the sample has been mobilized through the staff of the Directorate has been used several statistical methods (SPSS) to achieve the objectives of the study. The researchers concluded that the implementation of TQM through the continuous training and education of all the human resources working in the Directorate, and the need to emphasize the accreditation of business organizations TQM as a modern and declared administrative approach to all leaders and employees, build a culture of quality and abandon the traditional methods of management

Aim of the research to find out what leadership skills available in General Company for Dairy Products, and knowledge of the relationship and influence between leadership skills and organizational commitment, the use of system the (SPSS) Statistical to get to the results, was chosen General Company for Dairy Products of field research, For being the most important Coefficient in Ministry of Industry and was search Community from (General Manager, Deputy General Manager, head of Department) and the number (85), but the number of questionnaires returned was (72) questionnaire, formulated the hypothesis link the main contact between leadership skills and organizational commitment ramifications of which Three hypotheses subsidiary, as formulated three hypotheses influence between leadership skills and organizational commitment The ramifications of each of the Three sub-hypotheses, the research found that all hypotheses link and influence between the variables and sub is a powerful and significant moral, as recommended by search a number of recommendations most important: to emphasize the importance of leadership skills in the Company plant because of its significant impact in support organizational commitment, a lack of focus on the skill without the other, but the use of all leadership skills at all administrative levels and the intensification of seminars, conferences and training sessions on the themes of leadership skills and organizational commitment, and the emphasis on work teams in order to exchange experiences and skills

This research aims to show the impact of foreign investment inflows into Iraq on changes in unemployment after 2004, in light of the emergence of ideas of globalization in various aspects and the convergence of distances between countries due to the development of knowledge and scientific means of communication and by the policies of economic liberalization and international trade. A long-term equilibrium relationship between foreign investment flows and unemployment and that changes in unemployment rates explain the change in FDI flows.

The research aims to analyze the indicators of knowledge economy and human development in Iraq, by employing the knowledge economy and information and communication technology in human development and activating its indicators. The research has shown the importance of the knowledge economy in activating the indicators of human development. The knowledge economy shares with the indicators of human development at the same time the human being is the essence of these indicators, as it is the basic indicator in the development of the knowledge economy, as well as the tool and purpose of human development , The research recommended the necessity of working on the development of human development indicators in Iraq, especially the indicators of education and health, and the development of human resources with creative capabilities, to keep pace with developments in developed countries. It is imperative to provide the opportunity for every person to acquire the skills and knowledge necessary to integrate into the information society and benefit from it, and to activate efforts to move to the knowledge economy due to its great role in achieving human development.