ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research aims to identify the extent of the impact of crisis management strategies in AlImameen Al-Kazimin Hospital (peace be upon him) and determine the degree of readiness in
facing crises before and during their occurrence by knowing the types of strategies that the
hospital administration sets as an independent variable with its dimensions (path change
strategy, crisis emptying strategy, fragmentation strategy Crisis, work teams strategy, crisis
containment strategy) to maintain operational performance as a dependent variable with its
dimensions (cost, quality, flexibility, time). A sample (intentionally random) was selected
consisting of (95) individuals working in the upper and middle departments, heads of medical
departments, doctors, nurses, administrators and supervisors of medical activities in
(Emergency Division, Department of Surgery, Internal Medicine), which represents part of
the study population of adults. The number is (360), and the researcher adopted the
descriptive analytical method and personal interviews, and used the questionnaire as a main
tool in collecting data. If (100) questionnaires were distributed and (95) were recovered from
them, all of them are valid for analysis with a recovery rate of (95%) and the statistical
program (SPSS V.24) was applied. its dimensions, which indicates the significant positive role
of crisis management strategies in the operational performance of the hospital

Purpose: The current research seeks to extract the intellectual contents of concurrent
engineering to determine the quality of service in luxury hotels in Baghdad as promising
business organizations. This will be done at three levels; the first level includes the
presentation, diagnosis and description of the intellectual content of concurrent
engineering and quality of service. The second level (level of analysis) shows the impact
analysis and alignment between the dimensions of concurrent engineering (service
design, process design, and supply chain design) and the quality of service in their five
dimensions (reliability, responsiveness, empathy, safety, tangibility), and the third level
(level of prediction) involved the development of a hypothetical scheme to promote concurrent engineering in hotels and stating specific perceptions of the nature of
appropriate relationships between research variables.
Research problem: The current research problem has reduced the range of questions. Most
importantly, what is the role of concurrent engineering in increasing the quality of
service? what is the positive impact of concurrent engineering in the quality of service?
and do banks have prior perceptions of research variables?
Methodology: The researcher used the analytical survey strategy to complete his research.
The research community was five top-class hotels in Baghdad, and the research sample
was (12) person. The researcher used the questionnaire as a measurement tool, and after
the evaluation and testing of the credibility of the measurement tool, the questionnaire
was distributed to the research sample of management leadership. After data is collected
and analyzed by statistical tools such as simple and multiple regression, and the Pearson
correlation coefficient, the results revealed the validity of most of the research
hypotheses. On this basis, some conclusions and recommendations were formulated, the
most important of which was the need to pay attention to the relationship between
concurrent engineering and the quality of service, and benefiting from the positive
impact of concurrent engineering on the quality of service.
Originality: this research undertakes to provide assistance to hotel managements in
addressing problems and challenges through optimal investment of concurrent
engineering to enhance the quality of service.

The study aimed to identify the most important deviations in the revenues of the Municipality of
Baghdad and its various departments and formations, as well as to diagnose the level of the impact of
deviations in the revenues of the Baghdad Municipality on its allocations from the general budget for the
period (2010-2020) for the country, and to identify the impact of the accumulation of tax balances and
trusts at the level of the final account For the Municipality of Baghdad (revenues collected from renting
property and real estate belonging to public taxes) and since previous years without being liquidated,
which affects the validity of the results of implementing the general budget of the country.We conclude
from the study that there are negative and positive deviations, where the positive deviations are
represented by the increase in actual revenues compared to the estimated revenues and vice versa. The
value of the standard deviation and this value is close to zero whenever this indicates that there is a kind
of homogeneity or convergence between the values of the degrees and when this value is zero, this
means that all the degrees are similar, homogeneous and identical

The process of granting loans from banks is considered as the confidence that you give to customers،
but this confidence should not be the main factor adopted by the bank when granting loans، even if
these loans were granted according to sound banking foundations and controls that involve significant
risks that may The bank is exposed to it due to the customers’ refusal to pay the loan or the interest
resulting from it، and this leads to weakening the ability of banks to grant more loans، which are among
the most important sources on which they depend in achieving profits and returns for the bank.
Therefore، the problem of non-performing bank loans is one of the main problems that Many banks
suffer from it، which leads to obstructing the work of these banks، and one of the most important
reasons that led to the exacerbation of this problem is the inefficiency of the banking administration،
errors in the feasibility study، and the failure to study the integrity of credit decisions when granting
loans. In order not to fall into such problems and avoid them، they must be carefully studied and
scientific tools and methods should be used with regard to bank guarantees and decisions. The ratio of
non-performing loans to the total loans granted to Rafidain Bank (64.31%) in 2015، and for Al-Rasheed
Bank، it amounted to (51.20) for the same year، and the reason is due to various factors such as bad
loans and debts before (2003) in addition to the two banks granting loans to small projects without
guarantees And housing loans، these loans were not repaid، in addition to the security and economic
conditions that Iraq was exposed to، which negatively affected the reserves and profits of the two banks
through the bank deducting part of the profits it obtains in order to pay off doubtful debts

The aim of this research is to apply the synchronization of production of toothpaste (Anbar) in Al Mammon factory at
the general company for food industry with the cost of quality (CoQ) to achieve the competitive advantages. The research
problem is that the company did not use the CoQ in Synchronizing with process design to achieve the competitive
advantages as the products of the company face a high level of competition in the local markets. The company applies
CoQ and it measures and records all quality costs but it didn’t use quality cost with process design as the information of
CoQ is weak and it will not use for improving the process design. The hypothesis of the research is that applying the
synchronization between CoQ and process design improves the competitive advantage of the product. The research uses
the quantitative method base on real data from the reports of the company.
The research concludes that the company did not follow the global model of CoQ in 2018-2019 as the preventive cost and
appraisal cost must increase and the failure cost should decrease. The synchronization between CoQ and process design is
performed through deployment the preventive cost and appraisal cost in all stages of process design to be sure that all
these stages are qualified and they contribute in achieving the quality of the product.
The research recommends that it is very important to apply the synchronization between CoQ and process design to
achieve the competitive advantage.

The sharing economy platforms spread widely and broadly achieving great economic growth and the
participatory transport sector occupied great importance and spread in many foreign and Arab countries,
including Iraq such as (Taxi Careem). The study found the spread of the participatory transport culture
and its multiplicity of uses among the groups of Iraqi society, and it was able to establish and open
markets for participatory transport, and as it appeared in the results of the questionnaire, the customers
and captains were from different age groups, different educational levels and in different regions of the
governorates with service coverage. The study recommends that the Iraqi government provide an
encouraging environment for the growth of the participatory economy in its various activities, by
building a supportive technological infrastructure to overcome the problems of Internet reluctance and
communication obstacles, especially since the participatory economy is based on digital technologies.
Regulatory frameworks must also be developed for companies operating in the participatory economy. in
Iraq to organize its work

Sustainability or sustainable development is defined in (Our Common Future) as “development that
meets the needs of the present without compromising the ability of future generations to meet their own
needs.” For the purposes of the Sustainability Accounting Standards Board (SASB), sustainability refers
to the activities of companies that maintain or enhance a company’s capacity To create long-term value.
Sustainability accounting refers to the measurement, management, and reporting of these company
activities.Where the research aimed at several goals, the most important of which is to identify
weaknesses in the standards and indicators currently approved by the authorities that perform the
performance audit process for health institutions, develop performance audit indicators in the health
sector according to sustainability accounting standards.The researchers used the inductive method in
applying the research by analyzing the performance reports issued by the Federal Financial Supervision
Bureau for performance auditing and comparing them with the indicators and standards of sustainability
accounting standards .The researchers drew several conclusions, the most prominent of which was that
the current performance measures of health institutions are no longer sufficient to measure the
performance of these institutions, because they are based mainly on measures of compliance with laws,
regulations, and instructions, and therefore the indicators used for these standards do not help the
auditor in auditing the performance of these health institutions in a better way. Sufficient, and economic

The two researchers aim in this research to know the extent of the impact of management by roaming in the
General Company for Food Products, Abu Ghraib dairy factories, through the main axes of (discovery of
facts, improving communication, motivation, development and creativity, and feedback), and the extent of its
contribution to achieving the commitment of employees to the performance of Tasks, the problem that was
reached through the preliminary survey conducted in the company in question, was the limited awareness of
managers of the practice of roaming management and its dimensions, which play an important role in
achieving the commitment of employees in terms of commitment to perform the tasks assigned to them.
The General Company for Food Products, the Abu Ghraib Dairy Factory, and all its milk collection and
cooling centers within the limits of its geographical location in the Ministry of Industry and Minerals were
chosen as a research community. To achieve hypotheses testing, the two researchers used the descriptive
analytical approach, and the questionnaire was relied on as a tool for data collection, as well as field visits and
direct observation and the collection of a lot of data by diagnosing the actual reality of the company in
question.The two researchers reached a set of results, perhaps the most prominent of which is the existence of
an impact relationship between the management of roaming and the commitment of employees to perform
tasks in the General Company for Food Products, Abu Ghraib Dairy Factories, and this was confirmed in the
results of the practical side.

The research aims to test the relationship between academic leadership as an independent variable and
organizational trust as a dependent variable. Thus, it was necessary to answer a basic question: Is there a
correlation and impact relationship between the dimensions of academic leadership and organizational
trust? In order to verify the contents of the answer, a sample of governmental kindergarten teachers
affiliated to the General Directorate of Education in Baghdad / Karkh1 was chosen and based on the
importance of the research topic, and the importance of the research sample and the organization in
question. The number of (842) female teachers, representing the research sample out of the total
community of (671) female teachers, by adopting the questionnaire as a main tool in data collection,
which included (63) paragraphs, as (843) forms were distributed and (842) forms were retrieved, of
which were valid For statistical analysis, which was analyzed by adopting the statistical program (Spss
V.86, Amos V.62) with the appropriate statistical methods for research, including (frequency
distribution, arithmetic mean, coefficient of determination (R²), confirmatory factor analysis and others)
to test its hypotheses, and the study found To a set of conclusions, the most important of which is the
existence of a direct correlation and impact relationship between the dimensions of academic leadership
and organizational trust.

The research aimed to verify the application of the activity-based budgeting system (ABB) in the field
of the commercial banking sector because of its great impact on the national economy of Iraq on the
one hand, as well as its clear impact on customers and the level of service provision in the banking
sector on the other hand. Activity-based budgets (ABB) in banks will facilitate the application of the
activity-based management system (ABM) and the activity-based budgeting (ABBC), and the research
problem focused on determining the availability of the elements of applying the activity-based
budgeting system in order to improve the quality of performance in the field The banking sector, and
in order to find solutions to this problem and to achieve the objectives of the research, a questionnaire
was designed and distributed to the research sample consisting of (45) employees of a group of

The research aims to demonstrate the importance of (strategic decisions in making public policy) through an
applied study of the opinions of a sample of specialists in strategy and public policy in Iraqi universities, as
decision-makers must take advantage of strategic management tools in general and strategic decisions in
particular, to help them reach Correct plans and good decisions in the field of public policy. The research is
applied in (3) colleges of political science with a good reputation and superior science among Iraqi universities
(College of Political Science / University of Baghdad - College of Political Science / Al-Mustansiriya
University - College of Political Science / Al-Nahrain University) The sample consisted of (95) (professors),
and the research found a significant effect of the characteristics of strategic decisions in making public policy,
and on this basis, the research reached a number of recommendations, the most important of which is the
interest of experts and specialists in the field of strategic decision-making.

The emergence of the parent-subsidiary relationship in the business combination operations, and the
resulting control of the parent company over the financial and operating policies of the subsidiary
company, has sometimes contributed to a conflict of interest and the interests of the controlling parties
prevailing over the interests and rights of the non-controlling shareholders, through various aspects of
The most prominent of these is the influence through exercising its control over the appointment of top
management, organizing its structure, directing its decisions, and influencing its strategic and
operational decisions in a way that makes it harmonize with the interests of the controlling parties,
which may lead to a negative impact on the quality of accrual and its ability to faithfully represent the
financial position and results of the subsidiary company’s business.
Therefore, the current research aims to study and analysis of the nature of the relationship and the
impact of the concentration of ownership and the characteristics of senior management on the quality of
accrual in the subsidiaries listed in the Iraq Stock Exchange. In achieving its goals, the research adopted

This study came to determine the factors that affect the quality of the audit process by collecting the
opinions of the internal auditors working at the Iraqi University, as they are considered a professional
category in contact with the audit field work, and their purpose is to reach those goals and then follow
the descriptive approach to the theoretical side, which deals with the subject of audit and quality of
performance, either. The analytical approach complementing the theoretical aspect was through a field
survey questionnaire, opinions were collected and analyzed, and conclusions and recommendations were
reached.

Sudan is very rich of the animal wealth, that considered among the biggest six countries in the world possessing cows,
sheep, goats, and the second of the number of camels, besides big wild animal wealth, especially the reptile leather trade,
which has little contribution in the Sudanese exports, comparing to the big size of animal wealth.
The study aims to analyze the current situation (threats and opportunities) of the Sudanese leather sector, in order to
achieve the expected and promising returns.
The study assumes clear relevancy between the traditional production methods, and low production of tanneries in Sudan.
The study has come to important results such as, the low capacity of the Sudanese tanneries, affects the leather industry.
The study recommends immediate reformative procedures to the leather sector, to improve and modernize it, so as to
relize the government efforts to raise the contribution of the leather exports in the National Product.

The research aims to know the level of awareness of the research sample of the role of occupational
bullying in determining the level of organizational performance in the Hilla textile factory, which is one
of the governmental organizations that seek to provide the best services to the community. Their
number is (320) workers who were selected from the morning shift and the evening shift, with (160)
workers from the morning shift and (160) workers from the evening shift ,The problem of the research
is to study the phenomenon of job bullying in a practical way, and the extent of its impact on the
performance of employees in the organization and the resulting aggressive, deviant, undesirable
behaviors and trying to reach the factors associated with these behaviors and help the administration in
which such behaviors are spread in proposing effective treatments To eliminate or reduce this
phenomenon , The( spss) program was used to analyze the data and know the relationships, and a set
of conclusions and recommendations were reached, the most important of which is the existence of a
weak correlation and influence between the two variables, because the lab enjoys a good organizational
climate and stays away from job bullying practices, however, the lab management must pay more
attention to the dimension of care through Providing more attention and care to workers, because the
level of attention is not at the required level.

The research aims to determine the impact of marketing skills on marketing performance represented by (market share, customer satisfaction, profitability), as those working in the field of marketing management must possess many marketing skills, the most prominent of which is the ability to present and present in a manner that helps break the psychological barrier with... Customers, as well as their ability to Iraq Telecom as a field of application

The research aims to demonstrate the role of audit procedures accordance to (ISA. No.240) in detecting
and reduction fraudulent practices in the financial statements of companies listed in the Iraqi Stock
Exchange, as the standard specializes in determining the responsibility of the auditor in determining
fraud when auditing financial statements. To achieve the objectives of the research, the descriptive
analytical approach was used, as the opinions of a sample of auditors were surveyed by distributing (60)
questionnaires and (50) valid questionnaires were retrieved for analysis, that is, at a rate of (83%), and
the research problem is that “the failure of the traditional audit procedures It led to the issuance of many
standards that increase and contribute to the discovery of fraudulent practices in the financial
statements, so it is necessary to resort to efficient and effective procedures, which is reflected in the
quality of the audit process.” According to the analysis of the results of the answers to the questionnaire,
there was agreement on the importance of auditing standard 240, the auditor\\'s responsibility for
studying fraud when performing the audit of the financial statements. The research found, through the
use of statistical methods, that \\"there is a significant relationship for the adoption of audit procedures in
accordance with auditing standard 240 in discovering the risks of fraud in the financial statements of
Iraqi companies.\\" Governance and management of the economic unit to reduce and detect fraud,
describes the central determinants of the audit process in the context of fraud and outlines the

The research aims to achieve the competitive advantage of the units operating in the Iraqi environment by
rationalizing their production costs. The Iraqi mechanical carpet factory has been chosen as an area for
application and generalizing its results to all units located in the same work environment In order to
achieve the goal of the research, work will be done to rationalize production costs through studying and
analyzing operations using rationalization methods to determine where to start and what is the best way to
improve the quality of operations and their outputs in terms of performance level, price, quality and
customer satisfaction.The research reached a set of conclusions, perhaps the most important of which is
the existence of activities that do not add value, causing high production costs, which are difficult to
dispense with except by rationalizing costs by introducing advanced technology

The current research aims to verify the role of digital leadership as a future variable in the strategic awakening, a responsive variable in the colleges of the University of Baghdad and its departments, and to diagnose the level of interest of its leaders and subordinates in the research variables and its dimensions, as well as to come up with recommendations that contribute to strengthening the practices of the three variables in the university under research, and based on the researcher’s keenness to diagnose the relationship The influence between variables because of their importance to the university headquarters and its individuals on the one hand and their impact on society on the other hand.

This study aims to assess the financial soundness of commercial banks over a fifteen-year period from
2005 to 2019 for fifteen commercial banks. The study is based on the premise that Iraqi commercial
banks are in a financially acceptable position. The CAMELS model is suitable for measuring financial
soundness.The evaluation process was carried out using the CAMELS model, where the six elements
represented were measured: capital adequacy, asset quality, profitability, management efficiency,
liquidity, and sensitivity to market risks. The results showed that banks obtained good ratios of capital
adequacy, liquidity, sensitivity to market risks, and efficiency Management, profits, and asset quality.
Therefore, the evaluation of Iraqi commercial banks reflects an acceptable and relatively sound situation,
with some shortcomings that need to be addressed, such as management efficiency, market sensitivity,
and among the recommendations is the assignment of efficient managers, and attention to foreign
investments because it reflects the sensitivity of the market.

This study aimed to identify one of the indicators of technical analysis, the Bollinger Band indicator,
and its impact on the stock price analysis of the Iraqi private commercial banks, by standing on the
methods used in technical analysis and its various models in general, and diagnosing the obstacles and
difficulties that the participants face in predicting stock prices. Suggest solutions and recommendations
to overcome them.Where the research community consisted of (25) Iraqi private commercial banks,
while the research sample consisted of (5) banks with a rate of (20%) of the research community. The
study used the analytical approach to the financial statements during the period between (1/2/2022 -
30/4/2022), where the financial data (closing prices) of the research sample banks were calculated
through the mathematical equations of the Bollinger Band indicator and were represented in the form of
graphs to clearly determine the direction of prices, and then the data was analyzed using the statistical
program ( SPSS) to test the research hypotheses, where the results showed a total effect of the Bollinger
Bands indicator in determining the direction of prices.

Based on what the science of business administration is witnessing from the developments of
information in the concepts and new and organized ideas of the most important concepts, which is one
of the most important pillars of competition and the emergency photo gallery, slaughter the information.
The goal is (52) the information through the questionnaire(77), and the data was analyzed according to
the (spss) program. The research reached a set of results. The existence of a merit culture that focuses
on creative behavior and the adoption of a culture of excellence will contribute and affect effectively the
achievement of competitive advantage. In conclusion, he presented a set of recommendations, the most
prominent of which was the necessity of adopting the research sample banks a cost leadership strategy
by providing high quality services at a low cost compared to competitors in order to achieve customer
satisfaction and to contribute to achieving competitive advantage

Financial technology has played an important role in economic life, especially after this technology produced digital
currencies outside the control of central banks to be a real competitor to traditional currencies, which raises the debate
about the location of these currencies and their impact on monetary policy, as they have become one of the payment tools
and part of the mass of cash in circulation globally. This research came to show the impact of illegal digital currencies on
monetary policy by knowing their impact on the effectiveness of monetary policy tools and channels for transmitting
monetary policy and knowing the positive effects of digital currencies issued by central banks (CBDC) on monetary
policy, then it becomes clear at the end of the research the future vision Digital currencies issued by central banks.

Purpose: The research sought to address the role of Authentic leadership in achieving the Entrepreneurial Orientation of Iraqi commercial banks by examining these two variables in the theoretical aspects and experimental statistical tests of the research.

Research design: The research included an analytical study on the researched problem by collecting data on it through a questionnaire prepared for this purpose, which was designed according to the research variables represented by Authentic leadership, an independent variable that included the sub dimensions (self-awareness, balanced treatment, transparent relationships, ethical perspective), and the dependent variable represented the Entrepreneurial Orientationto commercial banks that included the sub-dimensions (creative, proactive, acceptance of risk), the sample consisted of the intentional sample of the managers in the research banks and the number (98)manager, the research accreditation of the five-point Likert -Type in Define the paragraphs of scale based on the statistical package (Spss).

Results: The research presented a number of results with regard to testing the research hypotheses and accepting itshypotheses, which are drawn in the hypothesis of the research and with statistically significant moral proportions.

Conclusions: The research reached several conclusions, including indicating the existence of Authentic leadership capable of achieving the Entrepreneurial Orientationof commercial banks through the presence of real and realistic practices that carry within them balanced treatments and transparent relationships in decision-making according to the ethical perspective.

Contribution / value: The research seeks to achieve a substantive contribution to achieving the Entrepreneurial Orientationof commercial banks in light of Authentic leadership practices

The research focuses on measuring the financial sustainability of the investment portfolio through financial analysis models To clarify and indicate the degree of diversification in the various activities, the research community was the Iraq Stock Exchange dependent on a sample of listed banks, the results were tested through financial analysis, and the research concluded that the banks work in a good indicator of returns according to thenature of the activity, and the research recommends the necessity of Emphasis on following a sound strategy in the financial market, by considering diversification as one of the main activities in achieving returns