AL Ghary Journal of Economic and Administrative Sciences

Islamic monetary policy plays an important role in influencing money supply and bank credit, as well as its contribution to achieving the economic and social goals of Islamic societies, but the quantitative and qualitative means and tools must be fully consistent with Sharia principles, and the banking system must be able to mobilize savings using a mechanism. Effective, and providing banking services in an optimal way, to reach the optimal number of financing applicants, in addition to achieving monetary stability, confronting inflation, and influencing the economy in a way that fits with the priorities of the Islamic community and achieves its objectives, so the research aims to determine the nature of the methodological foundations on which the policy is based Islamic monetary, and determining the nature of the policies used by the Islamic central bank in influencing economic activity.

The rentier countries directed their efforts in studying the sustainable development goals in the five areas (people - prosperity - planet - peace - partnership), to improve the status of sustainable development in all the indicators of the goals. This research has dealt with studying all the indicators of the seventeen goals in rentier countries, and determining the degrees of progress and achievement that each country has achieved in its field of work and its 2030 vision for sustainable development. The goals and indicators of the goals have been divided according to each field, and the indicators are evaluated on several levels of challenges for achievement are challenges. Big, medium challenges, low challenges, continuous challenges, tangible challenges, and what has been achieved. This research also examines the challenges that lie behind the decline in sustainable development in some rentier countries.

The general budget of the fiscal plan for the government’s work, in which its economic, social and political policies and programs are translated into numerical goals and the significance of the public budget as a tool for the State to guide the national economy and in Iraq, the government is putting the public budget to serve the community in various sectors. As a result, the financial resources generated by the export of crude oil are used to finance the public expenditure of its operational and investment. The budget of 2019 came in line with the government program announced at the beginning of the electoral cycle and the implementation of the financial, economic and social aspects of the field must be identified the most important points of prevention between the provisions of the general budget and the requirements of the program and the harmonization between them.

The idea of the research was launched from the importance of manufacturing industries as one of the most important activities on which the process of economic progress is based in countries, especially in developing countries, and because of their direct impact on the movement of trade in them, and being one of the intertwined industries that contribute to the revival of all industries associated with it from the front or the front. from behind which together increase the national income of the country. Therefore, the idea of the research came to study the feasibility of (establishing a modern asphalt plant in Najaf Governorate), one of the construction industries projects that contribute - in addition to what was mentioned - to the development of the urban movement and the construction and building industries in the country, and what is required to prove is that the establishment of this project that was studied Within the framework of this research, is it economically feasible enough to make the investor on the honest side in the future? Are the returns of the project sufficient to cover all the expenses and costs incurred on it, in addition to the existence of a sufficient scope of profit also according to the principles and criteria approved by the economic feasibility studies of the projects? It was concluded that the implementation of the project is economically feasible.

This research is concerned with studying the economic importance of establishing the Faw port project as it could turn Iraq into an "important area for global trade and transport for the relatively short distance" linking Iraq with the Red Sea and Mediterranean ports, as it could be a huge "dry canal" that carries a large part of global trade. Also, this port could bypass the problems that the current Iraqi ports suffer from, represented by the limited supervision of Iraq over international waters or those resulting from international decisions related to the situation with Kuwait, which all constitute restrictions on the entry of large vessels to the existing ports and the low shipping rates to the most important port. It is the port of Umm Qasr. This research is also concerned with analyzing the positive role of establishing the Faw port by addressing future prospects for the development of imports and exports, which will be transported by sea and land, as well as the development of the number of berths that will be transported by sea and land until 2040. It justifies the need to establish the port of Faw, but this faces many challenges. Among them, the government reluctance to complete this project..

The aim of the research is to evaluate the performance of investment portfolios according to market risk, using value at risk (VaR). The research sample included two portfolios of two companies in the field of financial investment, namely the portfolio of the Al-Amin company and the portfolio of the Batik company, compared with the portfolio of the Iraq Stock Exchange for the period (2013-2018) by adopting the market index (ISX60), and the study showed the level of performance of each portfolio as well as studying the level of market risk through accreditation On the value at risk scale as a method by which one can identify the risks facing the companies. The study sample is a tool that works to estimate the worst expected loss during a specific time period (2013-2018) and within a level of 99% confidence, depending on the JPM model to calculate the exposed value . The study found results, the most important of which are, there are different losses suffered by the portfolios of the companies included in the study, which showed that (VaR) was able to prove the amount of losses that the portfolios are exposed to. Included in these portfolios, which indicates that the companies in the study sample suffer from mismanagement, and that the most important recommendation of the study is that the study sample companies should pay attention to using the value at risk (VaR) method as one of the modern methods of measuring market risks, to determine the maximum potential losses. That the investment portfolio is exposed to it, and the risk manager must periodically and systematically calculate the value at risk.

The feasibility studies for any project is a preconceived step of great and decisive importance, as it depends on the outputs of the investment decision-makers in approving or rejecting the project under study, and the idea of the project is to establish an integrated dental center of a distinguished level in the province of Al-Najaf consisting of two floors with an area of 300 square meters and includes five rooms (Orthodontics, implants, all kinds of fillings, cleaning and bleaching, examination) in addition to a room containing an advanced X-ray machine. The main purpose of adopting the idea is to contribute to providing a high-level medical environment in the governorate and reduce congestion on hospitals and health centers in addition to that the implementation of this project will contribute to attracting medical tourism for patients to Najaf for treatment from various governorates due to the presence of high-level medical authorities in the governorate.

This research aims to identify the problems and obstacles in the Baghdad Water Department and ways to address them. The research also focused on the extent to which sustainable development goals are applied, and the reality of the work of drinking water production projects in the city of Baghdad, and knowledge of the obstacles that hinder the work of these projects, distribution problems, and how to overcome crises and challenges in a way that is incompatible with development requirements. sustainable. For the purpose of achieving the objectives of the research, the analytical method was used depending on multiple sources to obtain the necessary data, by reviewing the relevant documents and observing some aspects of the work of the department, and the main source was the data of the Baghdad Water Department. The research concluded that there are large quantities of water wasted as a result of various reasons, some of which are caused by leaching into the distribution networks and other quantities of waste result from the incorrect uses that some citizens resort to, which causes the scarcity of drinking water, so it is necessary to conduct extensive campaigns for the purpose of Reporting leaks and fractures in the networks, and the competent municipal departments repairing them after they are supported with the necessary equipment and equipped with pipe repair accessories of all kinds, as well as the need to expand the media aspects to educate citizens about the importance of water and the need to rationalize its uses and repair and maintenance of internal networks of real estate, which is done by radio, television and newspapers Through the means of education in schools and universities and through religious awareness in mosques and churches and through seminars, the research derives its value to help the Baghdad Water Department on how to face crises and obstacles in line with the requirements of sustainable development.

The spread of the new Corona virus Covid-19 has cast its shadow on the global economy, as economic growth rates declined, the volume of global trade decreased, unemployment rates increased, and global financial markets witnessed severe turmoil and achieved very large losses. This coincided with a recession in the global economy and a trade war between the United States. America and China. The effects of the virus outbreak extended to most countries of the world and global demand shrank. Fears of a widespread outbreak of the virus shook the global economy. Economic growth expectations fell by about half, trade declined, financial markets became turbulent, and most of their main indicators declined. The International Labor Organization announced the possibility that... There are 25 million unemployed, and the World Tourism Organization stated that the tourism sector loses a million job opportunities every day. International financial organizations and developed countries have rushed to launch huge initiatives and programs (financial and monetary) to stimulate and support their economies by reducing interest rates to levels close to zero, providing financial support and loans, and adopting accommodative policies to support economic activity.

The purpose of the current research is to identify the effect of decision-making biases on the organizational cynicism of the employees of the researched organization (Manathira General Hospital), as the research deals with decision-making biases as an independent variable across its three dimensions (limited information, influence, and individual differences) and organizational sarcasm as described A dependent variable across its dimensions (the cognitive dimension, the behavioral dimension, the emotional dimension). To achieve this purpose, the opinions of a number of workers in the health department of Najaf, the Ashraf General Hospital, were surveyed, as the research community consisted of (120) workers, and (100) questionnaires were distributed and were retrieved (91) A questionnaire is only valid for statistical analysis, and the collected data were analyzed using a number of statistical tests and methods in (SPSS v.24 and SMART PLS) programs. The research tested one main hypothesis, from which three sub-hypotheses were branched out to express the influence relationship between the research variables, and among the hypotheses was a review of the dimensions of the independent variable and a statement of its influence on the dependent variable in those dimensions, and the research reached a set of conclusions, the most important of which is that it determined the relationship between decision-making. Biased in terms of factors such as limited information available, leverage and individual differences with organizational cynicism. As the results showed important relationships between these variables. Decision-making biases affect at every stage and at all levels of organizational cynicism, and the recommendations were given that the researched organization is one of the important and sensitive organizations, its management must be careful in making promises to workers because this is the key to the success of its work, and clear and sound strategies must be followed to achieve the set goals and this It is achieved by making rational decisions, resorting to specialists and competence, and using skills when making decisions.

The current study aims to know the role of integrative leadership practices in the effectiveness of the job performance evaluation system, as well as to identify the level of interest of the surveyed department with the two variables of the study (integrative leadership, and the effectiveness of evaluating the job performance system) and their sub-dimensions, and in order to achieve the research objectives and answer its questions, it was chosen A sample of workers in the Babil Municipalities Directorate amounted to (111) individuals and they represent 51% of the total research community of 218 individuals. The research adopted the descriptive and analytical approach by taking note of the intellectual and conceptual frameworks for the research variables, as well as collecting the necessary data and information through Designing a questionnaire that included (45) items distributed on the two variables of the research, with (21) items for the integrative leadership variable, and (24) items for the job performance evaluation system variable, and the research tested two main hypotheses to test the correlation and influence relationships between the research variables. In order to verify the validity of the research hypotheses, the researcher used ready-made statistical programs (SPSS v.24) (Smart PLs), which resulted in a number of results and conclusions, the most prominent of which was that the integrative leadership variable contributes positively to the effectiveness of evaluating the functional performance system at the total level of the two variables.

The current research aims to identify the nature of the relationship between mindfulness and organizational rhetoric, and work to prepare a training program to enhance organizational rhetoric, and to identify the effectiveness of mindfulness in developing and strengthening organizational rhetoric. To achieve this, the research sample was chosen in the private schools in the Najaf governorate, where the sample was randomly composed of (237) teaching staff in the private schools, as the study was conducted to identify the correlation and impact relationships between mental alertness and organizational eloquence, and the results showed a positive correlation and impact and has statistical significance Among the subjects of the research sample and that mindfulness has an explanation of variance at a higher level of research with the dimensions of organizational rhetoric. The most important results are that the research sample has a mindfulness, as the workers in private schools work to increase the will and enhance awareness of self-observation, which enhances ideas, increases scientific and cognitive production and communicates with the external environment actively and vigorously in a way that enhances credibility and build distinct capabilities capable of maintaining effective communication with the target audience. And the most important recommendations focused on the need for senior management in the researched organizations to focus on building theoretical and practical developments to preserve the educational system, since organizational rhetoric is an expression of the image and reputation of the organization in the external environment.

Purpose: This research sought to identify the role of strategic anxiety in achieving strategic perfection, and to suggest means of dealing with this concern in a way that would serve the organization under discussion by achieving strategic perfection in its work.

Research design: The research included qualitative analysis of data related to the Directorate of Education for the Ashraf Governorate of Najaf under study. The research sample included directors, heads of departments and administrative divisions in this directorate, which amounted to (100) employees. Strategic anxiety, the research sought to test a number of hypotheses related to the influence relationships between the research variables represented by strategic anxiety and strategic perfection. The data were processed through statistical methods using the program (SmartPLS) and (SPSS).

Results: The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose, in addition to the theoretical conclusions, including the ability of the Directorate to achieve strategic perfection by dealing professionally and with strategic concern for the activities of the Directorate that are performed through the concerted efforts of its employees to achieve them.

Contribution / Value: This research contributes as an attempt to contribute to uncovering the role of strategic concern as a modern tool for the Directorate of Education in Najaf Governorate to achieve strategic perfection.

The current research aims to shed light on some concepts that present the role of governance in the development directions of local administration and the required reform data. As the reform process in its various dimensions is based on the rule of wisdom in the management style, and thus the search for mechanisms to mobilize the efforts of the local community to raise the level of performance and capabilities of local administration, and that the purpose of the research is to shed light on the role of governance in public sector organizations, and promised the local development strategy and organizations Governance in their main and subsidiary dimensions are the research variables according to the strategic vision and in line with the literature of the reform trend that has become required in the local environment of Iraq, as building with a renewed vision of a modern state requires consistency with the features of global and local developments and possessing advanced capabilities to contribute to building and achieving development. The local administration of Salah al-Din Governorate and its administrative subordinates were chosen as a field to diagnose these starting points, and they employed these parts in a logical and practical context to be a model and a starting point for opinion polls (local councils and administrations). The sample is (30) individuals. The data were analyzed for the answers of the research sample, and hypotheses were tested using a number of statistical tools and tools and using the statistical program (SPSS), and the research reached a set of directions required for reform, and one of the most important conclusions reached by the research is that the Iraqi environment did not witness any of the ambitious development programs. And if some of them are found within the borders of stable security governorates, as well as presenting a set of recommendations that enhance the possibility of activating the local development strategy within the framework of governance, and it was the most important recommendation and for local governance to be able to meet the aspirations of citizens and public authorities and at the level of the challenges that await society. Real rehabilitation needs to be undertaken either by the state or by the local communities themselves.

The research aims to identify financial reporting standards and their importance, the concept of the quality and characteristics of accounting information, and measure the impact of applying IFRS on the quality of accounting information. In order to achieve the goal of the research, a field study was conducted in the Iraqi environment, by polling the opinions of a sample of (35) from the study population, which included a number of academics specialized in Iraqi universities, accountants and professionals working in Iraqi companies. The study sample whose shares are listed on the Iraq Stock Exchange. The descriptive analytical approach in clarifying the theoretical side, analyzing the results of field research and testing its hypotheses using the statistical program (spss), and it reached many results: the importance of applying financial reporting standards in Iraqi companies, and the presence of specialists' consensus on the process of impact of applying financial reporting standards in The quality of accounting information, and as the research recommended: obligating Iraqi companies listed on the Iraq Stock Exchange to apply IFRS standards, holding training courses and scientific seminars for training accounting cadres, the need to support the Iraqi stock market and encouraging the companies listed in it to apply international financial reporting standards (IFRS).

Tax revenue is one of the most important types of revenue and is at the forefront of capitalist and economically advanced countries, where tax systems are advanced to achieve the largest possible amount of revenue and as a result of technological development in the field of business and economy, it has become necessary to introduce this technology in the tax accounting process, where the research aims to demonstrate the importance Communication technology because it provides important information for the purposes of tax accounting and its impact on tax revenue, as one of the most important findings of the research is that communication is necessary for the purposes of tax accounting as it supports the relationship between the taxpayer and the tax administration and facilitates many procedures, the most important of which is the date of submitting the financial reports, the date and the amount of tax payment. Moreover, the tax law did not prohibit the use of communication technology in the tax accounting process and considered it one of the types of reporting the taxpayer as stated in the text of the law, and among its most important recommendations is the increasing interest in communication technology and the provision of expertise, skills and requirements to work with in the tax accounting procedures, and amending tax laws to make communication technology one Means of legally exchanging information regarding taxation, which leads to facilitating procedures.

The research aims to clarify the relationship between the impact of information discrepancies on the dividend policy, diagnose the dividend policy and address the essential policies. Research data support the argument that this work proposes derived a group of Iraqi banks. The study concluded that: - based on the statistical analysis, that the explanatory strength of the model was significant and whose descriptive capability explained about (99.3%) of the phenomenon under study. The effect of information asymmetry on the value of stocks that investors place in their investment portfolios. Keywords: - Information asymmetry, dividend policies Introduction:- The real value of the shares that investors place in the stock market varies due to the increasing asymmetry of information. The use of is a common practice from a tax perspective, where the payment of dividends is not restricted because managers can use the money to grow and increase profits and achieve capital gains. Thus, the positive relationship between information asymmetry and dividend payments needs to be systematically explored. Stock dividends can be a tool to reduce the agency problem by distributing cash flows as dividends. It is also possible to expropriate ownership from managers. Consequently, the dividend policy is one of the most important managerial and financial decisions. In many Institutions, SOEs and managers can reduce information asymmetry by distributing profits. The higher the level of information asymmetry, the more profitable payments will be. For investors, they should have necessary awareness of dividend payments in enterprises with asymmetric information.

The research started from a realistic problem embodied by a variety of conceptual and intellectual questions, which aimed to define the conceptual, intellectual and philosophical framework of the research variables (administrative reform and organizational integrity) as well as to test the relationship and influence between them, which are among the important topics that occupy privacy in our society. And our Iraqi environment, as well as identifying the level of importance of the two research variables for the Najaf Health Department, and identifying the extent to which administrative reform is used to achieve organizational integrity. Through the research, several conclusions were reached, the most important of which was the existence of a statistically significant impact by applying the principles of organizational integrity at the field level that would modify or enhance administrative reform in organizations. Administrative in organizations