magazine of college Administration&Economics for economic & administration & financial studies

The current research aims to test the effect of talent management on inertia, and the problem of the field study was represented in the presence of a clear shortcoming in the application of the perceived organizational support method. The questionnaire was used as a main tool for data collection from a sample that included (173) teachers at the College of Fine Arts, University of Babylon, and a number of methods were used. The statistical analysis to prove the validity of the research hypotheses such as the arithmetic mean, standard deviation and the simple correlation coefficient. The statistical analysis produced a number of results, perhaps the most prominent of which is the existence of a significant significant effect relationship for talent management (with its dimensions) in inertia, and there is an inverse correlation with a moral significance between talent management (with its dimensions). ) and variable (inertial(

This study proceeds from the role played by alternative revenues in providing support to the federal budget in light of the shocks that global markets are exposed to affecting the reality of the Iraqi economy. : Is there a possibility to find new outlets to diversify the structure of public revenues in Iraq? The need to develop correct development plans and seek to implement those plans, to find revenue outlets to support the federal budget, and direct part of the revenues generated from the sale of oil towards supporting various economic sectors, the adoption of a zero-based budget As an alternative to balancing items, this will give Iraq the opportunity to cancel or reduce allocations for lagging and stalled projects

The study aims to shed light on the Agricultural Bank loans as an independent variable and how they affect the dependent variables represented by small and medium enterprises, as an applied research in the Cooperative Agricultural Bank / Babylon branch based on the data contained in the bank during the research period. The study also seeks to give a clear picture of the reality and role of The Agricultural Bank in the governorate and how it supports the agricultural projects that are established in it through the stages of loans that the bank went through during the research period The importance of the research (the importance of the study is reflected in analyzing the role of specialized banks (the Agricultural Bank / Babylon branch) in its financing of small and medium projects that contribute to solving the social and economic problems facing the province.
The research problem is summarized in the following main question: (Is there a weakness in allocations The financial directed to the agricultural sector by the state’s general budget, which forms the basis for the growth of the role of the Agricultural Bank to support small and medium enterprises in the province?), under the hypothesis (the loans of the Agricultural Bank in Babylon to small farmers contributed to supporting small and medium enterprises) and hence the selection of the Agricultural Bank /Babylon branch as a sample for research based on the objective of the study during the period (2005-2020), Which reached a set of conclusions, the most important of which (the causality of Toda Yamamota was used in measuring and analyzing the impact of (small farmers loans) as independent variables on (small and medium enterprises) as dependent variables, and the most important recommendations (the need for the Agricultural Bank to take a real and effective role in the field of granting specialized loans And this is done by setting up a correct diagnostic mechanism that estimates the actual need for those loans and for the people who will be granted those loans - and this is done by selecting specialized committees in the field of agriculture and livestock, and thus ensuring that these specialized loans go to the purposes for which they are directed).

The research attempts to explore the nature of the relationship between the change made by the monetary authorities in the Iraqi dinar exchange rate that occurred in December 2020 and the stock prices in the Iraqi stock market. Money? Does this change in the exchange rate contribute to changing stock prices in the Iraqi Stock Exchange? And if he succeeded in affecting, what was the size of that effect? The researcher has developed a hypothesis that changing the Iraqi dinar exchange rate can affect the financial markets, but it does not reduce the rates of financial deficit that Iraq has been suffering from since 2016. And it could cause other negative repercussions on the Iraqi economy, the most important of which is the high inflation rates. The researcher reached it is that the policy of change in the exchange rate by the Central Bank until 2021, which led to the devaluation of the Iraqi dinar, against the US dollar, to fill the public budget deficit, as a result of the drop in oil prices.

The aim of the research is to know the role of quality culture in enhancing the quality of educational service at the College of Physical Education and Sports Sciences at the University of Karbala, as the research problem was diagnosed with a set of questions that included the level of awareness of the relationship between research variables in the field, as it was based on the scale (Bendermacher et al) 2019 to measure the culture of quality, which It consists of ten dimensions (interpersonal relations, internal processes, rational purpose, open systems, leadership, communication, empowerment, commitment, ownership and quality improvement). While the educational service quality variable was measured based on the (Abdullah) 2006 scale, which includes five dimensions (academic aspects, non-academic aspects, reputation, access and programs). The research sample was represented by 60 professors and students in graduate studies at the researched college, and the questionnaire was used as a main tool for data collection,
and for the purpose of statistical analysis it relied on regression analysis, correlation, exploratory factor analysis. As the research reached a set of conclusions, including the interest of the college under study in applying the quality culture approach that enhances the quality of educational service.

The current research sought to measure the effect of skillful leadership with its dimensions represented by (open leadership, closed leadership, flexibility of switching) and after (the culture of continuous learning), as it adopted in its theoretical framework the skillful leadership of the independent variable and the culture of continuous learning the dependent variable.
The sample: Through the use of the intentional sample, (120) questionnaires were distributed to the administrative leaders at the University of Babylon, and all of them were retrieved, as the response rate reached (100%). Exploratory and confirmatory factor analysis, response intensity, standard deviation, simple correlation coefficient, multiple regression coefficient, T-scale, F-test). By relying on programs (AMOS V.23), (spss.v23) .
Importance: The research derives its importance from the nature of the variables that it dealt with, by consolidating the conviction among the respondents (University of Babylon) of the importance of adopting the concept of skillful leadership and its dimensions and other reflections in improving the culture of continuous learning.

The current research aims to present a cognitive discussion of one of the modern and strategic techniques in the field of cost and management accounting , which represents by The cost is based on the life cycle of the product and A statement of the role that it plays in terms cost reduction. especially when time is used as a cost rector in its application. As well as assisting management in making various decisions by calculating the cost and more accurately than traditional methods . To achieve this goal , the General Company for Electrical and Electronic industries in Baghdad was chosen and through one of its factories represented by the air cooler engine Production that located in Al – Waziriya . a research sample . when applying this technique the researchers relied on data and information obtained from factory , records as a sample for research, in addition to the visits and field coexistence of the researchers at the same factory that mentioned above As well as interviewing officials and workers with access to cost reports , accounting records and time cards that belong to the plant in order to apply the technology above , The researchers reached several conclusions , perhaps the most important of them is what confirms that the air - cooler engine Production plant in Al-Waziriya , as a sample for research that suffers from the absence of any features for the application of modern strategic techniques that are concerned with reduce costs of the factory sample research as well as the lack of a clear role in the plant ! The research sample for the activity of the research and development department , to follow the changes and developments witnessed by the contemporary business environment in which the plant becomes a customer - oriented research sample in addition , the use of modern technologies in the field of cost and management accounting would contribute to keeping pace with Progress . development and growth in the industrial , commercial and economic reality of the country . The fact that these techniques provide appropriate and useful cost information through which to identify the places of malfunction and work to bed destes treating them.

Strategic leadership represents the ability to integrate the organization with its internal and external environments, to engage in complex information processing as well as retain and invest in talent to achieve . It enhances commitment and participation and confirms the ethical model in work relationships, in particular enabling the strategic leader to create a common acceptance among workers for the vision he owns and then their joint pursuit of achieving it and developing performance. In this research, we will highlight the role that strategic leadership plays in enhancing organizational performance. The research aims to know the impact of strategic leadership in its dimensions (the administrative dimension, the transformational dimension, the political dimension, and the ethical dimension) on organizational performance with its dimensions (efficiency, effectiveness, communitysatisfaction,and management The problem of the study was the extent of the impact of strategic leadership and its ability to enhance organizational performance, and to achieve this,
two main hypotheses were formulated from which several sub-hypotheses emerged centered on the relationship between the dimensions of strategic leadership and the dimensions of organizational performance, as well as the presence of an impact on the dimensions of strategic leadership in organizational performance. The questionnaire was adopted as a tool for data collection and analysis, as a random sample of 50 respondents was selected, the sample size. The ready-made statistical program (SPSS) was used to analyze the data and clarify the relationship between the study variables.

The research aims to study the extent of the impact of psychological ownership as an independent variable and its dimensions (self-efficacy - affiliation - responsibility) on organizational commitment as a dependent variable with its dimensions (emotional commitment - continuous commitment - normative commitment) among employees working in the Union Food Industries Company for the manufacture of sugar and oil in the province of Babylon In addition to identifying the nature of the relationship between psychological ownership and organizational commitment, the study adopts the descriptive analytical approach as a method of study. The questionnaire will be used as a basic tool in data collection. The questionnaire was randomly distributed to (302) represented by employees working in the Union Food Industries Company Ltd.
The statistical program was relied on (SPSS V. 23). (Amos V. 23) and statistical methods (arithmetic mean, standard deviation, coefficient of relative variance, relative importance) and for this purpose, this form was designed according to the (Likert) five-way scale to reach the results related to the topic search shop
The research reached a set of results, the most important of which is the existence of an influence relationship and a correlation between the independent variable psychological ownership and its dimensions and the dependent variable organizational commitment. It can be benefited from the results of the study that attention to the psychological ownership of employees leads to achieving organizational commitment in the workplace. Paying attention to and enhancing psychological ownership will increase the organization's chances of achieving its goals and objectives.

The research sought to find out the extent to which the preparation of the general budget is affected by the use of the electronic accounting system in Iraq, as it starts from identifying the effectiveness of the electronic accounting system and its advantages, with a statement of the relationship between the preparation of the Iraqi general budget and the electronic accounting system and its role in producing a distinguished budget. With high quality
This research began on the Iraqi Ministry of Finance, since the production of the general budget and in all its stages is its responsibility, in order to research the problematic: The extent to which the general budget is affected by the use of the electronic accounting system in Iraq.
As the researcher relied on the descriptive analytical approach to answer the problem of the research and to covered other aspects of the research to test hypotheses and reach the Objectives, including showing the correlation between the preparation of the Iraqi general budget and the electronic accounting system, by doing the analysis of the questionnaire that represents the research tool in order to measure the level of orientation of the sample answers from By using the SPSS statistical program
we reached conclusions, from them that the electronic accounting systems still need to be updated to keep pace with the developments taking place, especially in the preparation of budgets, as well as results were reached. There is a statistically significant effect at the level α < 0.05 for the quality and effectiveness of the electronic accounting system in avoiding and preventing the occurrence of intended errors. And unintended, to a large extent, with the speed in preparing the general budget in Iraq.The research concluded with a set of recommendations that can produce new ideas, among which we mention the necessity of using advanced and specialized accounting systems in preparing budgets to avoid the effects and negatives produced by the old accounting systems

This research aims to analyze the impact of the market value on the stock prices of companies listed in the Iraqi Stock Exchange for the period (2007-2021). Will the improvement of the economic, political and security situation contribute to an increase in stock prices? To answer the questions, the researcher developed a hypothesis that there is a relationship and a significant effect between the independent variable (market value) and the dependent variable (stock prices). search. The researcher reached the following results: that the stock prices of the Iraqi stock market in general and the banks of the research sample in particular are affected by the economic, political and security fluctuations and thus negatively reflected on the market value of the stock for each bank, and consequently the stock prices of the listed banks decreased, and the stock prices and market value witnessed a clear decrease The year (2020) due to the double shock (the escalation of popular protests, the decline in prices and the public budget deficit, the deterioration of health due to the spread of the Corona virus (covid-19 (

This study aims to investigate the instability and homogeneity of the workforce in the pricing, returns and risk model of stocks and highlight the fact that the costs of adjusting employment are higher for highly skilled workers than for low-skilled workers. The model predicts that the negative relationship between employment and expected return should be more severe in industries that rely more on the movement of highly skilled workers because company employment responds less flexibly to changes in the discount rate (required rate of return) when the costs of adjusting employment are higher. In the model, we show that predicting a change in equity returns also applies to additional sources of labour force heterogeneity such as high wage rates for highly skilled workers. Experimentally, we document the impact of reflected information on the movement of workers in indicators of expected return on employment The research was based on a problem involving an intellectual debate between many previous researches about the impact of reflected information on the movement of employees to and from the company on equity returns and risks. The analytical descriptive approach has been relied upon and a sample of companies listed on the Race Stock Exchange has been selected through reports and financial statements issued by these companies for the period 2004 to 2020 and based on statistical means, methods and analytical programs. The results showed the rejection of zero hypotheses and the evidence of the hypothesis of the existence of impact and correlation, but a few indicators by proving that there is a correlation and moral effect of independent variable indicators in the indicators of the variable of the affiliate represented by the indicators of return and risk compared to the companies' sample research, through sub hypotheses, and in both analyses at the company level and at the sector level. Together, our results show that the instability and homogeneity of the workforce affect asset prices in financial markets

The research deals with some variables of the Turkish economy and analyzes these variables before the Corona pandemic and after the pandemic, where we note the negative impact of the pandemic on the selected variables, which are indebtedness, unemployment, poverty, inflation, due to the closure process that was followed to limit the spread of the pandemic, but soon the Turkish economy recovered and the reason for this is due to The diversity of its economic sectors that accelerated the rise of its economy again.

This study aims to show the impact of the spiritual depth of the leader in achieving happiness in the workplace. The study started with a main problem that included several questions, the most important of which was (What is the impact of the spiritual depth of the leader in achieving a feeling of happiness among workers in universities and private colleges, the sample of the study?). The research community included three private universities with all their faculties and departments (Al-Ameed University, Warith Al-Anbiya University, and Al-Zahra University for Girls). The questionnaire was used as a main tool in collecting data and information necessary for the study. The study relied on a set of statistical methods available in the (Amos V.23) and (SPSS V.23) program in order to analyze the data and analyze it statistically. The study reached a set of results that were the most important (the statistical results of the leader’s spiritual depth variable showed results of a moderate level, and this indicates that private universities and colleges in the holy province of Karbala are, to some extent, interested in adopting the practices of the leader’s spiritual depth with teaching and functional staff). The study concluded with a set of recommendations, the most important of which was (the need to focus and pay attention in private universities and colleges in the holy province of Karbala, to adopt the practices of the spiritual depth of the leader, and apply them in all departments and people of colleges by employing people who possess the characteristics of the spiritual depth of the leader and have the ability to apply them in the field).