AL Ghary Journal of Economic and Administrative Sciences

The banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes bank management continuously seek innovation and excellence by adopting the three main dimensions of sustainability in order to remain in the banking arena, and this study came to shed light on the financial analysis of those The dimensions represented by the economic and financial dimension with its indicators (market value added, earnings per share, deposit growth rate, and credit growth rate), while the second dimension (social dimension) indicators included the number of employees, the number of bank branches, spending on development research, and the credit granted to services. Society and finally the environmental dimension included the index of credit granted to the agricultural sector, and the study also included a theoretical aspect to determine the concept of banking sustainability, and the study concluded with many conclusions, the most prominent of which is that four banks of the sample achieved an added value to the shareholders ’wealth, respectively (Iraqi Credit, Baghdad, Business Bay, Sumer), the credit bank achieved the highest added value, which amounted to an average of 2,182 dinars for the period. The wealth of shareholders for reasons related to the activity of the stock market and the country's economic, political and security conditions, as well as the activity of the banks themselves. The study also found that the credit granted at the level of banks, the sample of the environmental dimension represented (by the credit granted to the agricultural sector) is not commensurate with the importance of this dimension. (3355) million dinars, and the study also found that the number of banks does not meet the need of the Iraqi economy compared to the number of residents, the size of bank liquidity and the need for money markets and investment

The research aims to determine the correlation and impact between non-performing loans and the added market value. The importance of the research lies in the importance of the banking sector and its increasing role in stimulating the economic sectors by financing them to cover their activities and exposing them to difficulties as a result that make them lose a significant part of their financial resources due to Non-payment of loans granted by their beneficiaries, as a sample of six private commercial banks listed in the Iraqi Stock Exchange whose data are available for the period (2005-2019) was tested, the statistical program spss v.25 was used to analyze and test the variables and find the relationships between them, The correlation and impact relationships between the independent variable (bad loans) and the dependent variable (market value added) were analyzed after testing its normal distribution and the lack of dispersion of its data. The research also recommended the need to pay attention to non-performing loans and try to collect them from their beneficiaries, especially in the private sector.

Today, the use of renewable energy has become one of the main focuses of the transition to the sustainable energy system. Interest in generating electricity from renewable energy sources has increased globally, and this widespread proliferation of renewable energy applications has resulted in a marked reduction in the cost of electricity produced, and the rate of electricity generation from renewable energy sources is expected to increase by about one third of 2022, as fossil energy sources are questionable as they can continue to provide global and local electricity security, given economic and population growth. As a depleted source, Iraq's electricity generation sources need to be diversified because it depends heavily on fossil energy sources for electricity generation

The experience of the bridge bank is considered one of the new and important experiences at the level of the country's economy in general and at the level of the banking sector in particular, as the nature of this bank’s work is temporary and under the supervision of the central bank where the central bank acts as the trustee of the troubled bank, The central bank, in turn, is establishing a bridge bank for the insolvent bank in order to be able to deal with it. The research also came to shed light on an important issue that banks are exposed to, which is financial insolvency, where the meaning of bank insolvency, the reasons for its occurrence, and methods of treatment were clarified. The research reached a set of conclusions, the most important of which were the following: The phenomenon of financial distress is an existing phenomenon and many of the private banks in Iraq suffer from it, and that many of these banks did not announce an issue of their insolvency in order to preserve their reputation in front of their customers. Financial distress in banks is not a new or modern phenomenon, but rather an old one. The study also extracted a set of recommendations, the most important of which are: that the experience of the bridge bank must be applied to every bank that suffers from financial hardship in order to be able to obtain banks free from the imbalances that are possible. To hinder its banking work.

The research deals with measuring and analyzing the relationship between military spending and economic growth expressed in the gross domestic product of the Iraqi economy during the period (2004-2019), especially in a country such as Iraq, where the volume of military spending reached approximately (3.5%) of the gross domestic product. For the year 2019, as well as the country's continuous need to develop its military and security capabilities as a result of the internal and external security conditions that the country is going through that may require more spending on the military sector. The research concluded with a set of conclusions, the most important of which is that there is a positive relationship between military spending and economic growth expressed in GDP, and that there is no common complementarity between the research variables, that is, the absence of a long-term equilibrium relationship, through the use of (Angel - Granger) methodology for joint integration, And that the gross domestic product causes military spending, according to the causation test of Granger, with two time lags between the variables in the short term, which were revealed by the self-regression vector model (VAR).

The research deals with deleting the three zeros from the Iraqi currency using the term (redenomination), to confirm that the research deals with modifying the nominal value of the Iraqi dinar by deleting the zeros and not by reducing or partially substituting it. The Iraqi dinar has become in need of reform that will be removed at the end, especially after the presence of a monetary mass characterized by the abundance of zeros and low value, and it can be said through the most important findings of the research that the Iraqi economic environment has become ready for this project if the necessary will is available before concerned, as well as choosing the appropriate timing for this, as we will see in this research.

This topic is one of the leading topics in the field of marketing and has not been researched in depth. This study is the first of its branches, according to the humble opinion of the researchers, for a philosophical, theoretical and applied topic. Therefore, some organizations strive, especially those that try to achieve quick profits and competitive superiority in record time, to adopt innovative and new marketing strategies and practices, especially those that enjoy marketing intelligence, trying to capture customers. Therefore, the fourth generation of marketing is considered one of the important strategies at the present time due to the development in the field of marketing, technology and communications, which facilitated the transfer of fourth generation products with ease and simplicity to the public. Our study aims to know the role of the fourth generation of marketing in capturing customers, which can modify negative behavior to positive in an efficient and effective manner. Our study relied on the descriptive inferential approach through an analytical study of the opinions of a sample of Iraqi university professors, especially those working in the colleges of management and economics. The importance of the research was embodied in knowing and identifying the practices of the fourth generation of marketing for its components and five dimensions in how to capture the customer facing the marketing environment. The study sample consisted of (125) individuals and the statistical analysis was conducted based on the statistical package program for the study variables. Therefore, our research consisted of two variables: the independent variable, which is the fourth generation marketing for marketing 4.0 with its dimensions ((awareness, attraction, questioning, and purchasing persuasion (purchase decision) orientation (promoting customer)) and the dependent variable, capturing the customer with its dimensions (customer network, and information sharing), while the most important conclusion is ((If the fourth generation of marketing is used in a professional and literal manner, it is possible through the use of strategies through which customers can be captured, and the most important recommendation was ((relying on the fourth generation marketing and using the best marketing methods that lead to or enhance the capture of customers, which Lead to achieving positive results for the organization).

The current research aims to identify the extent of implementing governance and its impact on reducing the phenomenon of administrative corruption in the Al-Rumaitha Municipality Directorate, which in turn contributes to building the performance of its employees, as the research deals with governance as an independent variable and administrative corruption as a dependent variable. The research problem revolves around answering some questions, including what is the concept of governance, its importance, objectives, and dimensions? What is its legal basis, in addition to explaining its role in reducing administrative corruption and other questions? In order to achieve the objectives of the research and answer its questions, the Directorate of Al-Rumaitha Municipality was chosen as a field for the application side of the research, and the researcher relied on the questionnaire as a tool for data collection, and the questionnaire was distributed to Workers in the municipality of Rumaitha, which numbered (74) questionnaires, and (74) questionnaires were retrieved for statistical analysis, i.e. a representation rate of (100%). The research included hypotheses for testing the influence and correlation between the variables. The statistical program was approved, the SPSS V. 20 program. Among the most important findings of the research is the presence of interest on the part of the surveyed department in implementing governance procedures, at a time when corruption is clearly widespread among the executive directors..

This study aims to identify the correlation and effect between dynamic strategic planning capabilities and business model innovation in a number of private sector banks in the Kurdistan region – Iraq. Inductive reasoning was adopted to conduct this study, which relies on a questionnaire as the fundamental technique for data collection. To achieve the research aim, two hypotheses were developed: the first indicates that there is a significant correlation between dynamic strategic planning capabilities and business model innovation; the second indicates that dynamic strategic planning capabilities significantly impact on the business model innovation. Using a non-random sample technique, the questionnaire was distributed to managerial leaders in the banks under study; fifty-one questionnaires were considered valid for analysis. This study relied on a set of statistical tools to analyze data by using the (SPSS) package.

The main objective of the research stems from the identification of the role of organizational well-being and strategic performance in terms of linkage and influence, and they represent the elite of employees of the Babylon Governorate Statistics Directorate from The scientific and leadership aspect, and the most capable of providing services with a high level of skill and scientific experience, this study will present numerical indicators that express the numbers reached by the researcher for the visions of workers in the Babylon Governorate Statistics Directorate for the two variables (organizational well-being and strategic performance) and then it will make the researched organization tend to build Its system.

Scientific importance: The importance of the research is to search for ways that can help service organizations in achieving organizational citizenship behavior. The research has delved into some modern methods of leadership, represented by adopting a responsible leadership style to achieve organizational citizenship behavior. Objective: The current research aims to demonstrate the extent to which service organizations practice responsible leadership and organizational citizenship behavior, and to clarify the relationship and impact of responsible leadership with its measures (ethical person, ethical manager, consideration of multiple stakeholders, focus on sustainable growth) as an independent variable, and organizational citizenship behavior with its measures (altruism, Conscientiousness, civility, sportsmanship, and voluntary participation) as a dependent variable. This research included a review and discussion of the literature to demonstrate a diagnosis of the interrelationship between responsible leadership and organizational citizenship behavior, and to provide conceptual models to clarify the mutual relationships between the research variables. Through the descriptive analytical approach and the questionnaire form, it was highlighted The objectives of the research and answering its questions. Methodology: The research was tested in the Muthanna Municipalities Directorate, where the research population reached (250) employees, as a number of employees were randomly targeted, representing the original community, as the sample size reached (199) employees, and the research demonstrated the testing of a number of main and subsidiary hypotheses. For the correlation and influence relationship between the research variables, Excel 2010, SPSS.v.22 (Smart PLS) programs were used to process the data. Conclusion: The analytical results of the research proved that the effect of responsible leadership is positive, moral, in achieving organizational citizenship behavior, as all hypotheses were accepted. The research determined the coefficient of determination (0.577) R

The study aims examine the role of knowledge management ethics in reducing organizational conflict according to its adopted model. The problem of the study was represented in the organizational conflicts that occur between the teaching staff at the University of Kirkuk, with their various persons, and between the various team works; Its importance is highlighted through adopting of the approach to the ethics of knowledge management, which is based on justice and the participation of individuals in decision-making to reduce organizational conflict. The data collection tool is the electronic questionnaire according to the five-point Likert scale, which was distributed to teachers of different administrative levels, and the statistical program SPSS.V.24 was used in data analysis, and the study came up with several conclusions most of the conflicts in the organization in question were the result form the tasks assigned to the employees, which do not correspond to With the ethics of knowledge management and its fair agenda, as indicated by the percentages of agreement of the sample; The study presented several recommendations, the most important of which is the need to achieve harmony among the employees in performing the functional tasks to them for the purpose of avoiding conflict within the university under investigation.

The research aims to enhance intellectual knowledge about the internal control framework that brings together the updated components of Coso, also seeks to evaluate the internal control framework according to the updated Coso framework in Iraqi private banks, the research sample and the effect of the components of the updated Coso framework on the performance of the external Auditor, and the research community is made up of auditors External employees working in the companies and offices of the external auditors, as well as the internal auditors, are working in the internal audit departments in the private banks listed in the Iraq Stock Exchange. For the purpose of testing the hypotheses, fifteen of the Iraqi private banks were chosen. The survey forms were distributed to a sample of the internal auditors working in those banks, and there was a discrepancy between the private banks in applying the components of internal control according to the (updated Coso framework) consisting of the control environment, risk assessment, Oversight activities, information and communications, and follow-up and oversight. A questionnaire was also distributed, which included five axes for each axis, a set of questions based on the survey forms, and they were distributed to the offices of external auditors to show the impact of the internal control components according to (updated Coso framework) on the performance of the external Auditor. Among the most prominent conclusions reached by the study: Whenever the internal control system becomes coherent and robust, this is reflected in the performance of the external Auditor, as it leads to a reduction in the sample size, effort and time, and leads to a reduction in the risks to which the unit is exposed and seeking to achieve its goals.

The study aims at studying and analyzing the subject of marketing vigilance as it is one of the modern approaches in the marketing field that can be used to face changes in the competitive and strategic environment and that represents quick reactions on the part of the institution to ensure its survival and distinctiveness other aims are: Consolidating the strength of the marketing organization and its success continuously, represented by changes in the market share, awareness of the institution's position in the market and its relations with competing tourism companies, diversification of tourism services, as well as an analysis of the competitive strategic position of tourism institutions for the purpose of conducting a review and analysis of the total policies and strategic plans with a view to ascertaining who the institution's position in the competitive market is, which a strategic situation analysis is required to verify the strategic position of the institution regarding what it faces of important changes, which would also be a scientific addition that would serve researchers and institutions. The importance of the study comes from the activity of marketing vigilance, and the role of analyzing the competitive strategic position in order to enhance the strength of the marketing institution and its success continuously in order to support the higher departments in adopting competitive strategies.

Iraq economy had witnessed many changes and transitions which effected upon its economic performance. After 2003, the Iraqi economy entered into new stage represented by shifting from closed to a free market. However, during fifteen years this experience did not succeed, and the economy yet suffers structural imbalance and unclear role of state in the economic activities. That led to failed state which was not able to face challenges imposed by development based on the oil industry. Concurrently, the oil rental had negative effect on implementation of economic policies which aimed to achieve welfare economy. Finally, the resource seems to create strategical interest by economic reform through exit from resource cursing and create solution of problems.