AL Ghary Journal of Economic and Administrative Sciences

Local credit is one of the most important issues in economic life in general
and banking in particular by providing the necessary financing to customers and
providing the liquidity required by the requirements of economic development.
The study is based on the issue of financing, which plays an important role in
achieving a high economic growth rate in the national economy as commercial
banks provide credit facilities to both domestic and foreign investors.
The importance of the study within the banking industry is to secure a credit
climate capable of moving the economy to the stage of economic stability and
accelerating integration into the global financial and banking system, which
could contribute to the growth rate of the national economy. The problem of the
study focuses on the weakness of the banking industry in general and local credit
in particular in the Eastern economy and its failure to keep pace with the
developments in the global financial and banking systems. The study aims to
determine the role of local credit in the national economy and the functions it
performs, while explaining the local and external factors affecting the effectiveness and development of local credit, using a number of macro variables
and indicating the extent of their impact, as well as clarifying the possibility of
developing it and increasing its contribution to the economic development
process. In accordance with the hypothesis assumed by the school, which
confirms the existence of a positive relationship between local credit and some
macro variables.
The study found that domestic credit effectively affects the macro-economic
study as it provides the necessary funding to perform its role in economic
activity, leading to higher performance in the eastern economy if it had the
opportunity to prove it.

The banking mergers is one of the strategies adopted to restructure the banking
sector in recent years. As it works to increase the size of the banks, and then
increase its capital, to improve shareholder value through the expansion of
banking activities and development. This study is an attempt to analyze
shareholder value and competitiveness, in light of the banking merger option,
stay away from financial failure, and then increase the financial capabilities to
meet the obligations, towards depositors and lenders, and to meet investors'
needs, and then gain the confidence of the supervisory authorities.
So this research deals with the ability of the banking merger in the reduction of
financial failure, has been included along with my view of the main points of its
researchers on research variables, in addition to the practical side, which included
composed a sample of six banks of the Iraqi private sector, he has tried to search
the answer to several questions from including. What is the contribution of the
banking merger in the reduction of financial failure? Iraqi banks over the
preparations for the merger of banking? And hypotheses of the study, is that the
banking merger one of the important options, which can be private Iraqi banks,
relied upon to limit the financial failure, and prevent it, either the most prominent
targets sought by research consisted appreciated the analysis of synergies in the
banking mergers to determine the successful options, and estimate analysis cost
both parts monetary and exchange shares, to determine the value of the merger of
banks research sample, estimating model (Sherrod) to predict the financial failure
of banks research sample.
The research has come to a set of conclusions in the forefront, it is the integration
and one of the strategies used by the banks to increase their resources and enjoy
the maximum benefits and then stay away from financial failure, and there are
legal requirements, economic and social in the Iraqi environment, help the
banking merger in Iraq.
The research took a series of recommendations, the most important, the need for
the central bank, and other financial institutions, to urge banks to banking
mergers, take advantage of economies of scale, and that the government is
working on granting incentives and support to encourage banks to merge them
put tax breaks, counseling, facilitating procedures, to speed up the merger, the
service of the national economy.

The research aims at evaluating the reality of the potentialities needed in
apply the TSA in Iraq through preparing preliminary profit study concerning (
the administrative, institutional, technical , statistical,financial , marketing,
profitable, economic, and social) aspects.
The problem of the study is that the practical reality of the accounts of the
tourist activities within the national accounts in Iraq doesn’t give a real picture of
its contribution in the national economics for it is limited to calculating the
accounts of the activities of hotels and restaurants without taking in consideration
the other activities of the tourist sector. Hence appears the importance of the
study in emphasizing the application of TSA for it contributes in collecting all
the accounts of the tourist activities of the tourist sector within an independent
framework.
The study ends with a set of conclusions the important of which is the
availability of the potentialities necessary for applying the TSA in Iraq, in
addition to some recommendations such as the necessity to establish a TSA unit
within the formations of the Ministry of Tourism and Antiquities to supervise the
application of the system.

This study aim at investigating the international Tourism Satellite Accounts
System in tourism which appeared due to the increasing international attention
in tourism industry in a noticeable way for it is considered a developing
economic activity whose speciality depends on its impact on the performance and
the structure of the national economics through enlarging the economics output ,
And because of the interference of this activity with the other economic activities
it because clear that the absence of the scientific standards adopted in estimating
this activity . When making the national census , and consequently this resets in
creating a problem of not collecting the accounts of the economic activity in a
precise way . applying the ( TSA) system is considered the best type to measure
the added value of the tourists activity and calculating its importance in the
national economics , which many countries started to apply in accordance with
the recommendations of the international organizations such as the united nations
/ department of statistics, ( OCED ) , (WTO ) and ( WTTC ) , the results of these
efforts come with establishing tourism ( TSA ) system . the countries them start
to adopt it to measure the size and importance of the tourism sector within ,
besides its national efforts in adopting curriculum that suit its circumstances
when applying this system in a way that achieves a better exclusion for the
formally adopted international tables of the (TSA) . the number of the countries
that applied till 2011 was 60 countries .
The importance of the study is to define the concepts and the structure of the
(TSA ) as a international system that allows a comparison between the countries
to define the importance of the tourist activity on both international and local
level . the study adopts a analytical scientific methodology making a comparison
between the methods and the methodologies followed by the statistical system in
advanced , developed and growing an equal grounds through the classification of
the methods of application three kinds : institutional structure method ( Denmark,
south Africa, Egypt) , profit study method and work difference ( Canada ,
Netherlands , Saudi Arabia ) and the method of preparing the statistical surveys (
Australia , Malaysia ) in order todefine the importance tools and methodology of
the procedure followed in applying the system .
The study ends with putting the methodological basics of applying the system
in Iraq through subsequent steps based on studying and analyzing these
experiments.

The study take up the Integrated Marketing Communication and the Integrated
Marketing Communication tools , and aimed to in service organization were
selected Korek Company samples to study for aside field where the sample
included (33 ) in above Company .
The researcher depended on the questionnaire from after making sure of the
sincerity and stability as main instrument to collect data field side. This data was
transmitting using distribution repeatability and percentages mathematical
circles, standard deviation.
The researcher reached asset of conclusion and recommendation which resulted
in problem of study

Purpose of the study: This study aims to investigate relationship between the
workplace Spirituality and the psychological contract of the workers due to the
data collected among workers in Alkafeel Super Specialized Hospital.Kerbala.
According to the worker’s nationality, three types of workers were used in this
study: Local, Arabian and Foreigner workers.
Experimental Design: Non - proportional stratified random sampling method
was used in this study. Two-hundred eighty questionnaires were given to the
workers in the hospital and only 244 ones were answered with the percentage of
response being (%87.2). Out of 244 ones, there were only 222 (91%) valid
questionnaires that were analyzed.
Importance of the study: Due to the paucity of the studies related to the nature
of relationship among the variables: workplace Spirituality, psychological
contract of workers. this study was carried out in Alkafeel Super Specialized Hospital/Kerbala with aiming to fill the gap of the theoretical aspects. The study
presented here is considered the first one addressing these issues.
Empirical results: The results indicate that a relationship of direct influence
(significant and positive) workplace Spirituality on psychological contract of
workers (connected psychological contract).
Conclusions: This study concludes that the hospital used here provides a good
workplace Spirituality promotes the psychological contract of workers
(connected psychological contract).

The study has dealt with a very important topic, in the modern financial thought,
which is the basis of the modern financial management field that represented by
the impact of the investment decision on financial performance, The study aimed
to derive and measure the ratios of investment decision and analyze it as well as
to measure financial performance indicators and analyze it for a sample of
commercial banks listed in the Iraqi market for Stock Exchange to know the role
of investment decision in financial performance with it and also it aims to show
the correlation between the variables of the study and the impact of the
investment decision in financial performance and embodied the problem of study
in the following question:
- What is the extent and Intellectual connection reflected by the investment
decisions in achieving acceptable levels of financial performance
contribute effectively to achieve the objectives set in the banks sample
study?
The sample of the study was selected from the Iraqi commercial banks that listed
in the Iraqi Stock Exchange of ten Iraqi commercial banks that have studied for
ten years from 2006 to 2015. The rate of current assets to total assets was used to measure the independent variable (X),The mean rate of return on the available
funds was used to measure the Y variable. A number of statistical methods were
used to measure the relationships between the study variables: arithmetic mean,
simple correlation coefficient (r), T test, simple regression coefficient (b) and F
(R2).
The most important findings of the study are the existence of a correlation
relationship of statistical significance and moral relationship and the impact of
significant statistical and moral decision to invest in financial performance and
this supports the presuppositions of the study.

This research aims to evaluate the performance of governmental universities by
using one of the modern techniques of performance evaluation Balanced
Scorecard, These cards have been applied in the university through six
perspectives (Financial Perspective, Customer Perspective, Internal Processes,
Learning and Growth, Social Environment, and Risks).
This study has reached several conclusions, Possibility of using the balanced
scorecard in six perspectives for performance evaluation of university to identify
strengths and weaknesses in their performance and work to enhance its strengths
and weaknesses processing , In addition, Balanced Scorecard represents modern
technique for tracking progress towards the achievement of the strategic
objectives, it focuses on the factors of change to achieve long term success
factors.
In light of this, the study provided some recommendations or suggestions that
would develop a process of performance evaluation of governmental universities
in Iraq.

Intellectual capital aspects such as human capital, structural capital and customer
capital are important variables of the whole intellectual capital management
programmed, which forms part of the knowledge management initiatives of
institutes of higher learning. The skills and expertise of university staff as part of
its human capital are discussed. Structural capital will encompass aspects such as
the role of innovation and intellectual property rights. Customer capital of the
university and the knowledge of stakeholders in the field of tertiary education are
becoming more important. The results of a study done at a University of Human
Development are used to indicate which of these aspects needs to be measured
and a new framework for measurement Intellectual capital .
Skills, creativity, values and culture are among affecting factors which are a great
consensus on the importance of intangible assets as a source of economic
competition for educational institutions. However, it was not possible to develop
reliable measures to measure these assets, but the intellectual capital of the
institution and its management becomes a competitive advantage for enterprises
that requires new talent to measure these intangible assets.

The main concern and the perseverance about time and the way how not to
waste it ,use it or invest it efficiently imply that life has a true meaning and true
value. So if you want to give your life a real meaning then you shall give your
special time a true meaning because there is no extra time we can use it, buy it or
save it .In the light of that, the main objective of the study is to designate the
capabilities that we can adopt the basis of time management in Kirkuk traffic
directorate through analytical survey . Regarding the study, and owing to the
limitations of the sources and researches in the Iraqi society , the researcher has
tried to include it in his study according to its framework through the forms of
questionnaire as a basic device to collect data and information ,and the way of
analyzing (SPSS ) software package ready based on the results of the analysis of
the current study. As a result the current study has concluded the following
findings, there is a close relationship between high degree internal coherence
among the study dimensions (Analyzing, planning, organizing, directing,
applying and controlling the time management), and on the basis these
conclusions, the study has reached to some important suggestions, mainly the
importance of time as a unique , valuable and costly source which is considered as a main challenge that faces any administration. Finally ,promoting the
perception about time management in order to make it essential part of
organizational and administrative culture.

The current research seeks to know the nature of the relationship between
destructive leadership and phobia in the Kufa Cement Factory. It is important to
deal with two variables that are very sensitive to the business environment and,
more importantly, the size of the challenge facing the researcher in introducing
the destructive variable of the data collection. As well as establishing the right
and appropriate foundations to address a real problem that directly affects the
work environment in one of the most important Iraqi industrial enterprises.
Therefore, the researcher used random sample method and distributed 168
questionnaire to a number of employees and employees And female staff in the
Factory.The number of questionnaires retrieved was 148, and Valid for statistical
analysis (145) and 87% of the retrieved responses . It was analyzed by the
AMOS v.20 Advanced Statistical Program as well as the Statistical Program
SPSS v1.8.The theoretical results showed a knowledge gap to explain the nature
of the relationship between destructive leadership and phobia in organizations in
general and in industrial Factories in particular. The results showed that there is a
significant and significant impact of destructive leadership in phobia

The study under the title (Effect of developing sustainable strategic capabilities
in achieving organizational Equilibrium ) to stay and adapt to rapid work
environment changes to achieve balance in the labor market.
The study sought to measure and analyze the correlation and impact relationships
between the development of sustainable strategic capacities as an independent
variable and the resulting variables (leadership, knowledge, issue, institutional
arrangements) and regulatory capacity as a dependent variable
The objective of the study was manifested in two dimensions, the first
theoretical, and the presentation of an intellectual framework for the subject of
the study, and the second field or applied, the study and determine the impact
Developing sustainable strategic capabilities in achieving organizational
Equilibrium for a sample of private banks in Najaf Governorate The study aimed
to answer the questions, then crystallize the theoretical framework in the light of
these questions, and formulate hypotheses that tested the relationship in an
effective and influential manner The data were collected from (50) as director
and a framework in complex Saidal, depending on the resolution as a tool for
measuring, and using a number of statistical methods The arithmetic such as: mean, and the standard deviation, and regression (R2), and percentages, and the
correlation coefficient for (Spearman) to test the hypotheses of correlation, and
the value of (F) for simple regression models to test hypotheses impact. Data
were processed statically by using theStatistical Package of Social Sciences
(SPSS).

The present research aimed to identify the extent of the practice of academic
leaders, heads of scientific departments to patterns of strategic thinking (a
comprehensive thinking, abstract thinking, diagnostic reasoning, thinking
diagram)
Are there differences in the views of academic leaders about the strategic
thinking in colleges humanitarian and scientific researchsample patterns? Tikrit
University was chosen field of research and testing of hypotheses were used
questionnaire form a key tool in the collection of data relating to the field side of
the study and the total sample size (30) head of science department.
After data analysis of the answers of the study sample, and test hypotheses using
a number of methods and statistical tools and using Ready program (SPSS) The
researchfound a set of conclusions the most important, there is interest by the
heads of academic departments in colleges surveyed cultural norms of thinking,
and that the research sample colleges (humanitarian and scientific ) do not differ
substantially in terms of the extent of the practice patterns of thinking, but low
rates Jadda.vdila to provide a set of recommendations T-focus essentially on the
importance of the cultivation of strategic thinking in the educational
organizations

There is no doubt that opening up to the outside world and interact with one of
the necessities and inevitable for the development of the economies of countries
through trade and exchange of experiences and skills, among others, The World
Trade Organization pole president of the poles of globalization and responsible
for all business operations in goods and services and intellectual property in all
parts of the world which is seeking to attract all the nations of the world to this
world organization, including Iraq to be a global competition in the
aforementioned sectors, And now going through the world, especially developing
ones in the conflict between acceptances and to comply with the terms of the
organization, And the willingness of Iraq to join the World Trade Organization in
particular, and he moved from the central planned economy to economic freedom
and open trade and import door of all countries of the world in light of the
economic imbalances that the country which is suffering according to
macroeconomic indicators and represented in unemployment and inflation and
economic activity and trade balance of the country

This research aims to clarify the nature of the relationship and influence between
applications Green Human Resources Management and the achievement of social
responsibility of the organization, as the form of human resources management
the most important departments in the organizations since it deals with the most
precious resources owned by the Organization illusion of human resources, has
been growing interest in the topic of social responsibility after Organizations
have become an integral part of the community. Field research problem was
referring to a clear lack of lack of interest in the administration researched the
applications of green human resources management in the achievement of social
responsibility organizations and this is what touched researchers. Questionnaire
was adopted as a tool to collect research and data that are set up based on the
number of ready-made standards. The researchers adopted the style (checklist) in
data collection through to meet a number of board certified in Yarmouk Hospital educational students and chosen as a field of research. And to introduce and
analyze research data, use statistical program Ready (SPSS), and the most
important statistical tools used in the analysis are: "the percentage of the
agreement, and the arithmetic mean, standard deviation, and coefficient of
variation, and the correlation coefficient of Spearman, and linear regression
simple", has spawned these tools a number of Results confirmed most of an
association and the impact of the relationship of significance between HRM
green and social responsibility applications and it has been accepted hypothesis
president for research, and therefore recommended that research on the need for
increased attention researched the organization applications Green human
resources management in the achievement of social responsibility towards the
environment that works including through access to the experiences of developed
countries in this field, as well as hiring and Almsttharin of experienced and
knowledgeable in this area.