AL Ghary Journal of Economic and Administrative Sciences

Abstract Financial markets can be considered as basic pillars for the development of economic life. They activate the national economy because they are important in mobilizing national savings and guiding them in investment fields that support the national economy that leads to increasing the welfare of citizens. The importance of the study comes from the rapid and successive developments that the international financial markets achieved, which called for the need to keep cope with these developments by conducting accurate scientific studies on the reality of financial markets in developing countries in general and Arab countries in particular and identifying some economic variables that affect the performance and development of financial markets. As the financial markets in developing countries suffer from a great delay compared to the developed countries, it is necessary to find ways and means to help these markets to cope with developments in the international financial markets. From this point of view, this study aims at clarifying and revealing the effects of changes in internal government debt as an independent variable on the financial market trading indices (market value, trading volume and general index) as dependent variables. The study is based on the hypothesis that there is no relationship of effect and correlation with moral significance for internal government debt in the financial market through its trading indices.

AbstractThe study aimed to analyzing the performance of the Iraqi stockexchange and its impact on economic activity. A study deal with marketstructure and the developments of its indicators during the period (2005-2015) were discussed at the macro and micro level. Also, it measures ofrelationship between the market impact in economic growth rate throughmarket value and trading value indicators. The study concluded that themarket impacting just was a small level of economic growth and thereforerequires that the market to encourage the inclusion of companies andprovide the necessary funding to expand its activities, which will reflectpositively on the growth of gross domestic product.

Abstract Development is the outcome of the interaction of a large number of economic, social, political, cultural, human-centered and development components that can be achieved by eliminating the characteristics of underdevelopment and gaining the dominant characteristics of developed countries. In Iraq, the economic development due to internal and external wars and long years of sanctions witnessed many problems that led to the deterioration of the development indicators quantitatively and qualitatively, as well as many challenges, including dependence on oil, changing production structure and rampant financial and administrative corruption. Sectoral sectors of the Iraqi economy, which requires discussion of the development alternatives available to him at present, and put the most appropriate alternative to the reality and requirements of the new renaissance, and the establishment of productive projects with a significant return and productive assets and retain its value and Able to increase this value for the benefit of this generation as well as future generations.

Increasing demands of electric power recently has pushed the
government to find multiple solutions that force the consumer to use
energy an optimal utilization and rationalize it. The main aim of this
paper is to improve customer acceptability of Prepaid Meters and
determine management strategy in promoting prepaid usage. Though, this
solution did not meet the required purpose. In this sense, this paper
focuses on: (a) establishing the culture of concern for public money, (b)
launching of the largest and widest process of rationalization of energy
consumption by the consumer and not by the product only, (c) obtaining
production costs immediately through the use of pre-payment devices.
One of the major findings of this paper is that the rationalization of
energy by 1% of the daily consumption of the citizens, will provide
approximately 4 megawatts for the province.

The concept of tax audit procedures is related to the provisions and
use of tax audit by the government tax agencies Internal Revenue Service
(IRS) that are collecting tax from companies and individuals who are by
law bound to pay tax. The major purpose of this study is to investigate
proposing a rigorous tax audit procedures in Iraq. The study generated
data from individuals , companies , tax experts and IRS staff through a
cross-sectional questionnaire survey approach using drop and pick means
of data distribution. The finding from study tested show that factors such
as : individuals , companies , tax experts and IRS staff are key factors
impacting tax procedures. However , the finding also show that
individuals and companies point of view the audit procedure in Iraq lack
the Accuracy and Flexibility and take long time to be accomplish. The
results are slightly worse from Companies' point of view comparison to
Individuals' point of view. The result are slightly worse from companies
point of view comparison to individuals. The same finding from tax point
of view the audit tax procedure in Iraq lack the accuracy but it's slightly
quick and flexible. As expected , from the IRS stuff's point of view the
audit tax procedure in Iraq is accurate , quick and flexible which indicated
a big problem because of the gap between the IRS staff clients point
views

The purpose of this paper is to measure the effectiveness of risk
management in reducing organizational collapse, was based The current
research was based on two variables interacting with each other to form
the theoretical and applied framework under a laboratory hypothesis
model (risk management and organizational collapse), the study has
started from a problem that has been expressed with a number of
questions aimed at answering them to clarify the theoretical subject and
the practical goals the fact that these variables are topics of a factual
nature of the phenomenon in the industrial environment of the country,
hence the diagnosis of causation, the sample was made up of officials of
the southern Iraqi Cement Company to diagnose the extent to which it
relied on risk management and had identified That sample of (45)
individual of those who are at various administrative levels.
The paper used various statistical tools to analyze and manipulate data
and information by adopting software-ready statistical software such as
(SPSS. V.21), The fact that research is an approach to scientific research
based on cognitive analysis is an analytical diagnostic research and its
importance is that it will produce results and recommendations based on
the reality of the application of risk management and organizational
collapse and the extent to which a company is able to cope with the
critical positions it is facing.
The paper found that hypotheses indicate the existence of correlation
and influence between their variables were validated and the research
concluded that the company's interest with the reality of risk
management, which gives it an ability to cope with the organizational
collapse, in turn, recommendations have been made in line with the
realities of the conclusions.

AbstractThis research attempts to recognize the concept of EmpowermentStrategy, showing its significance, objectives and the dimensions ofEmpowerment strategy, as well as identifying the most important findings ofthe researchers in the field of strategy and empowerment concerning theconcepts, applications and requirements of empowerment strategy and thepractical aspects of this concept. The other aspect of this research includesthe concept of TQM and the relevant dimensions that contribute to achievethe total quality in business organizations.To justify the philosophical foundations, the research adopts (Daft, 2001)Model that corresponds with (Biwott et al.,2015: 65) model to measure the three-dimensional Empowerment Strategy: (information, knowledge &skills, power). For the adopted variable (Al-Damen,2017: 194) model has been used to determine the TQM dimensions .The questionnaire has been adopted as a main tool in collecting research data and information, as well as some personal interviews with the sample members who represent a group of leaders and subordinates in the men's clothing factory in Al-Al-Najaf Al-Ashraf governorate, they has been (80):(23) heads of departments or branches and (57) laborers. For the purpose of analysis and statistical processing, the descriptive analytical method hasbeen adopted as a research method by the(SPSS V.22). The research concludes a number of findings, where the most important ones are:- the leaders and followers in the men's clothing factory pay a great deal of attention to the concept of empowerment strategy; putting its aims and bases with that of the other system concluding the result of this process which aims to find a more developed system based on quality, where empowerment strategy is mainly based on the support of business organizations, through empowerment strategy, to provide a positive organizational climate for all employees in the organizational work environment to implement the modern management strategies such as TQM and others that will strengthen the factors that contribute to support the knowledge makers and their ability to perform their work in a stream lined without the employer pressure.

AbstractThe purpose of this study is to explore the relationship between thestrategic innovation and the organizational differentiation. the main goalof this study is to find out if the strategic innovation has a direct effect onthe Iraqi institutions ( Hospitals / in Babylon government ) based on theactual problems which directly effect on the organizations environmentcompetent In the presentation services and identification.the Problem study with questions the important(questions): what is therole of the strategic innovation for achieving the organizationaldifferentiation for the employees in the hospitals under research? theresults of this study has shown that the essential technology, alignmentthe strategic, development a new services, disciplined ( accurate )implementation, have a direct effect on the differentiation organizationthrough coordinated role for the organizational developments ,consequently this study intends to reduce the levels by the point of viewof the that work on the organizational structure

The study deals with strategic options as an independent variable
through the option of self-awareness, executive training, feedback,
leadership training, and organizational derailment as a dependent variable
through its interpersonal problems, difficulty in team leadership,
difficulty of change or adaptation and failure to achieve objectives.
The study is to conduct in the Department of Health of Najaf. The
study community consists of two hundred and thirty employees. The
researcher relies on questionnaire form as a tool for data collection.
Hundred and sixty questionnaires are distributed and hundred thirty three
answers are retrieved for analysis. The sample in the population was
represented by (58%). The research includes two hypotheses to test
correlation and impact relationship. The statistical program (SPSS.V.20)
is used to analyze the results, and the research comes to accept all
hypotheses and concludes that the organization's awareness of the
importance of strategic options and its role in remedy remedy many
negative situations have a clear effect in reducing negative derailment.
However, not achieving the objective required by the organization
investigated due to non-interaction with its external environment. The
research also recommends the need to adopt clear and valid strategies for
achieving the objectives set, and this is by moving away from the
development of plans away from reality and the use of skills and
capabilities with the potential to develop solutions and address causes.

Businesses are facing major domestic and global challenges that
reflect their impact on these companies by influencing their financial
decisions. Accordingly, business behavior differs in choosing the
financing method that will have a clear impact on their performance. This
study is considered as a contribution to examine the impact of the
financial decisions of the company's management on the structure of the
capital structure by studying the relationship between changing the
structure of capital and the market value of shares. The decision to
finance the company is one of the most important financial decisions for
companies. Contribution, since the concept of capital structure and its
practical implications is very important for managers regardless of the
area in which they work. The capital structure formula is the outcome of
the interrelationship between the tax benefits that the entity obtains as a
result of high debt volume and bankruptcy risk, which favors the use of
financing by issuing shares and their impact on the profitability of the
company.
The analysis of this relationship on a sample consists of (15)
companies of the industrial sector listed in the Iraqi market for securities.
Using statistical analysis to determine the correlation coefficient (R) to
identify the type and degree of relationship between the two variables
(capital structure) of the independent variable and the dependent variable
(market value).The research concluded with a set of conclusions and
recommendations. There are many factors effect of political, economic,
securities conditions on the relation between capital structure and market
value of stocks .

Globalization has affected all sectors of the economy, including the
banking sector, which has been affected by financial globalization
through its tools of financial liberalization, i.e. deregulation of laws and
legislation that are facing the expansion of banking activities. The
banking sector witnessed many developments, Bank privatization,
banking maturity. As for the banking sector in Iraq adopted the role of
banking reform after 2003 there was an expansion in the number of
private banks, but this was caused by a number of problems, including
lack of ownership of the banking sector of technical and technical
capabilities and infrastructure because of the absence of strategic plans
require reconsideration of the legislative environment, In spite of this, the
Central Bank prepared an analytical study in 2015 to review the reality of
private banks and to take decisions to merge banks that suffer from
problems except small or weak banking activity in them with large banks.
During our research, which touched on the concept of merger and the
types and mechanisms used to reach. The reasons and results of the
merger process, so the practical side was to analyze the synergies and cost
analysis of the merger, which is owned by cash or stocks, and determines
the merger options for the private banks.

The research aims to examine the impact of earnings management
practices on the firm value. The sample of study consists of 10 Iraqi
private banks listed in Iraq Stock Exchange using data collected from the
annual reports of the sample banks for the period between 2006 to 2015.
the software package Spss is used to examine the data and to infer the
conclusions. The results indicate that the earnings management practices
have an influence on the firm value the sample banks by conveying a
good image about the profitability power of the bank to the potential
investors. The results also indicate that the earnings management
practices stem from the flexibility that existed in the accounting
standards, which permit to accountants to choose among a several
alternatives of the measurement. In addition, the earnings management
represents an intentional intervention in the accounting and reporting
processes in order to change the perception of the stakeholders about the
reality of bank’s profitability, and in turn lead to increase market value of
the bank. The findings of this study can be used as guideline to investors
for detecting the cases in which the earnings numbers managed in order
to provide a real evaluation of the bank listed in stock markets.

The goal of this research is to focus on the subject of job satisfaction forthe employees of the self-financing companies in Diwaniyah Governoratein order to measure the effect of this variable on the productivity of theemployees of the self-financing companies. A random sample of 150employees was selected with 50 employees in each of the threecompanies (The textile laboratory, the rubber factory, the dairy factory).The researcher adopted a questionnaire that was counted as a measure inthis research, distributed to the sample members, and (129) valid answerswere retrieved. In order to analyze the results and choose the offers, Theresearch reached some conclusions, the most important being the levelThe job satisfaction of women workers is higher compared with the levelof job satisfaction among male employees, and the levels of productionwith satisfaction and the conditions surrounding the work are closely anduniformly linked. In addition, the research presented somerecommendations. The most important is the need for the Ministry ofIndustry to assume greater importance for job satisfaction In particular,companies operating in the province of Diwaniyah because of theirsignificant impact on increasing their productivity on the one hand andachieving higher levels of industrial development in the country.

Abstract:Purpose: the proposal will focus on marketing by gathering threevariables (quality social of communication, stealth marketing, and reengineeringcustomer relationship) to figure out the relationship andeffects among them. Also, to establish the roll of quality social ofcommunication as a moderator to enhance the negative relation betweenstealth marketing and re-engineering customer relationship.Objectives: understand the importance of Quality of SocialCommunication and to understand the importance of social customerrelationship management and compare it with traditional customerrelationship management. Also, understanding the relationship betweenQuality of Social Communication and stealth marketing. In addition, findout the negative role of stealth marketing on re-engineering customerrelationship.Methodology: formulating the research design depend on theobjectives that should be achieved. So, hypothesis will determine tounderstand the relation and effect among the three variables. As well as,judgmental sample will be used. Moreover, the study will use quantitativeresearch technique to collecting data by questionnaire. Lastly, theresearcher will use Statistical Package for the Social Sciences (SPSS)program to analyze the data which is collected by the questionnaire

Nowadays, the development of mass media, the progress of
technology, the rapid increase of competition in the national and
international arena affect the policies and practices of the organizations.
All of these factors have centralized values in some aspects of
organizations' living spaces. At the beginning of these events is the
concept of organizational culture, which represents the ecological balance
and is seen as a living space. Organizational culture determines the
organization's perception of itself and the external world. This form of
perception leads him to the future by directing his actions. In terms of
organizations, the culture that is so important must be understandable by
the employees and be applicable to the managers. This study aims to
reveal the Denison Organizational Culture Model in a holistic approach
considering four main dimensions that include, involvement, consistency,
mission, and Adaptivity. In addition, an empirical research has been
carried out in the communication, textile and chemical sectors with the
aim of seeing whether this work is different in the sectoral sense.
The findings indicate that employees understand the relationship
between their tasks and the goals of the organization, and that the
majority of employees are integrated with the work they do. It is seen that
the employees have adopted the goals of the organization and carried out
the work they have done towards this goal.In addition, the empirical
examination states that thedimensions of 'Consistency' and Adaptivity do
not show any difference and they are similar to each other in all sectors. It
was found that only the textile sector differs from the Communication
and chemical sectors, which are the other two sectors, while the
organizational culture is in the "involvement" dimension. Another
dimension, the 'Mission' dimension, was found to differ only between the
Communication and textile sectors.

In this study, the relationship between accruals profit management andthe real profit management with independent audit quality is studied.Three independent variables of the study include audit tenure, The auditorindustry specialization and auditor size while two dependent variablesinclude accruals earnings management as well as The real profitmanagement. statistical society of the study are selected from validcompanies in Iraqi stock exchange between 2010 and 2015. The study has6 hypotheses processed in the form of two regressions. The models of thestudy are analyzed with eviews statistical software version 8. The resultsof the study proved a meaningful relationship between audit tenure andaccruals earnings management while the same meaningful relationship isseen between the auditor industry specialization .A meaningful relationship is seen between auditor size and accrualsearnings management.Yet no meaningful relationship is seen between audit tenure and thereal profit management. the same is true for the auditor industryspecialization .The real profit management as well as auditor size and the real profitmanagement. Practical suggestions are mentioned at the end of the article.

The current study aims at identifying the complementary relationshipbetween forensic accounting and financial auditing to narrow theexpectation gap through using the statistical program SPSS to determinethe level of research variables and analysis of the results . The is researchused the electronic questionnaire method to determine the level ofdimensions represented by the independent variables (forensic accountingand external auditing) and the dependent variable (expectations gap). Thefollowing results have been found to get a significant and positivecorrelations relationship between forensic accounting and theexpectations' gap, and a significant positive correlations relationshipbetween the financial audit and the expectations' gap, and a significantcorrelation between forensic accounting and external auditing in theexpectations gap. Therefore, the study recommended that there is a needto sensitize users about the role and duties of the traditional auditor in thefield of protection and disclosure of financial errors and fraud. This canbe achieved by identifying and adjusting the scope of auditors'responsibility in order to absorb judicial accounting.