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

This study aimed to test role of entrepreneurial leadership in consolidating Strategic Vision by application in Al-Kafeel Specialized Hospital - Karbala Governorate. In order to achieve this, the dimensions of entrepreneurial leadership were adopted (strategic dimension, communicative dimension, motivational dimension, personal and organizational dimension) based on (Fontana & Musa, 2017), While the strategic vision variable was adopted as a one-dimensional variable were adopted according to (Schafer, 2009). Al-Kafeel Specialized Hospital - Karbala Governorate was chosen to test this study by means of a questionnaire prepared for this purpose, as it included (269) individuals from the directors and heads of its departments, divisions and administrative, medical and technical units. A set of appropriate statistical processing methods were used in analyzing the data, such as the test of normal distribution, confirmatory factor analysis and a set of descriptive statistics, as well as Pearson's correlation analysis and regression analysis using structural equation modeling and path analysis. Among the most important conclusions of the study, there is a positive and significant effect of entrepreneurial in consolidating Strategic Vision, and this is what calls Al-Kafeel Specialized Hospital - Karbala Governorate under study, to make more efforts towards using and supporting the dimensions of entrepreneurial leadership, this is because it will serve to strengthen its position as an organization with a vision and a strategic direction.

The research deals with the concept of traditional money and digital currencies and the difference between them, and distinguishing the legal and legislative nature of digital currencies and some international and regional positions on the circulation of digital currencies. The importance of this study lies in its distinction in the concepts that define currencies. The most important objectives of the research were to know the correct concepts of digital currencies, their legal nature and some of their properties. The research has been divided into three main topics. The first topic included some concepts of traditional money and digital currencies. The second topic dealt with digital currencies and their legal nature. The third topic dealt with the international position on digital currencies. The most important conclusions came from the recommendation, where we reached the most important conclusions. Between the different forms of digital currencies in terms of their characteristics, which is reflected in the determination of their legal nature, and there is a difference between digital currencies and traditional money in terms of their form, methods of circulation, and the authorities that issue them. and its financial characteristics.

The study recommended by proposing that the (6) commercial government banks, and their financial and financial status, are good, to be merged to form one government bank in the first stage, and operate under the umbrella of (TBI), the 24 traditional private banks are merged, to be The number of banks resulting from the merger (6), and Islamic government banks (1) one bank (Al-Nahrain Bank), and its transformation into a mixed Islamic bank, and the 24 private Islamic banks that are merged so that the number of banks resulting from the merger will be (6) banks. The aim of the research is to propose a mechanism for the integration of Iraqi banks according to their ranks, and their financial capabilities. The arrangement of Iraqi banks and the degree of their efficiency and qualification for integration using the logistic regression model. The results indicate, according to the logistic regression, that the percentage of banks that are able to merge is (95%) of the total banking sector as a whole, and other bank

The research aims to analyze the risks of financial failure (financial bankruptcy) in a sample of Iraqi banks for the period (2010-2020), using the Kida model, which is one of the models for predicting financial failure considering its indicators that can be used in service institutions such as banks, the study sample included five Iraqi banks This sample was chosen to provide the required data during the study period, namely; Bank of Baghdad, Credit Bank, National Bank, Sumer Bank and Ashur Bank. The research concluded that all the banks of the study sample suffered from a low indicator of profitability, activity and moderate financial leverage in addition to high liquidity, and the study recommended the need to use the Kida model because its indicators are easy to extract and its results are clear.

The concept of investment climate is a modern concept that includes a group of factors that affect the investment process, and the importance of investment in the Iraqi economy being a rentier economy that depends entirely on its oil exports. It must be preceded by the creation of a suitable and attractive environment for investment by improving the investment climate. Since the investment decision depends in large part on the total costs of the project, it is necessary to know how the investment climate affects these costs. Accordingly, the study seeks to clarify the effects left by the investment climate factors and thus their impact on the investment decision. The letter concluded that the political, economic, administrative and financial instability are major obstacles to the investment climate in Iraq, and the most important of its recommendations is an attempt to improve the infrastructure of the Iraqi economy, which in turn stimulates the private sector, in addition to the need to formulate the investment law by economists first and coordinate with national strategic policies and study Other laws related to investment

The establishment of the World Trade Organization (WTO) is considered one of the most prominent events in the field of international economic relations during the nineties of the last century, due to the tendency of different countries towards liberalization of trade and international trade exchanges and the implementation of trade agreements. Iraqi foreign trade occupies a great importance in the Iraqi economy and constitutes a very important percentage of its gross domestic product (GDP), so it clearly shows the extent of the impact of economic openness on the foreign market. The aim of this research was the impact of Iraq’s accession to the World Trade Organization on the indicators of foreign trade, as this research relied on time series data for the period (2003 - 2020), and the focus was on the variables of imports, exports in addition to the gross domestic product of the neighboring member countries of the WTO represented by: (Turkey, Saudi Arabia, Jordan, Kuwait) and the non-member countries of the organization represented by (Iran, Syria) a descriptive analysis was used among the study variables for the purpose of showing the impact of trade relations between Iraq and the member and non-member countries of the World Trade Organization, and a number of recommendations related to the results of the research were suggested.

The aim of the research is to determine the customs reform measures in the Iraqi economy, and the extent of their percentage in the economic variables. Assuming that trade openness in Iraq leads to customs reforms. Then it leads to the contribution of customs revenues to the economic variables. The study concluded that the financial reforms were reflected in the importance of the customs’s contribution to the Iraqi economy, as the importance of customs taxes in tax revenues for the period from (2005-2017) reached an average of (48.9). The importance of the contribution of customs revenues to the general revenues for the period 2004-2019 reached an average of (0.67). The importance of the contribution of the customs tax to the gross domestic product in Iraq for the period 2005-2019 reached an average of (0.38). The recommendations were to monitor customs reforms, not just authorize repairs, improve the capacity of trade compliance officials (customs assessment, rules of origin, tariff classification), develop a training plan and training materials, and prepare a comprehensive IT strategy that provides a clear roadmap.

The current research aims to know the aspects of the relationship and influence between (strategic leadership) and (sustainable competitive advantage) in the Iraqi Airways company. A (intentional sample) of the administrative leaders was selected, numbering (104) respondents in the Iraqi Airways company, depending on the organizational structure of the company, to test the research hypotheses. The results showed that there is a correlation between strategic leadership and sustainable competitive advantage, and the results indicated a significant effect of strategic leadership in achieving sustainable competitive advantage. And its possession of human capital, which will have an effective and important role in achieving sustainable competitive advantage at high and good rates compared to other companies.

The variables of the current research in the recent period have received increasing attention because they are among the important and influential topics on the future of service institutions, especially health ones, as the customer (the patient) is considered one of the most important elements that are focused on in the production process and the provision of goods and services. From this point of view, the research problem was diagnosed through the large gap that appeared and exacerbated in the field of institutions seeking to improve the value provided to the customer through the product or service provided to him, especially health care institutions that are looking to attract this customer (the patient) and improve the value provided to him. The problem also emerged about the nature and level of interest in the dimensions of spreading the quality function and the value of the customer in the hospitals of the research sample, and the impact of the dimensions of the technology of spreading the quality function in them in improving the value of the patient. To study this, the research adopted a test of the type and direction of the relationship between the technique of spreading the quality function as an independent variable and the value of the customer as a responsive variable. The aim of the current research is to test and determine the technical relationship to disseminate the quality function in improving customer value. A number of hypotheses were formulated for this purpose, the most important of which was to find the correlation and influence relationship between the variable of spreading the quality function and the value of the customer. The field research method was used by distributing a questionnaire to a sample of department managers and people's officials from doctors, their number reached (97) doctors in three private hospitals: the International Hospital, Al-Moayad Hospital, and Al-Qimma Hospital. As for the most prominent conclusions, it was represented: that all the influence relationships of the technique of spreading the quality function on customer value were good and with moral significance. The research also concluded with a set of recommendations, the most important of which was the recommendation to hospitals, the research sample, to devote their efforts in the field of employing the technique of spreading the quality function in improving the patient’s value through special programs prepared for this purpose.

The research aims to analyze and discuss the shortcomings in the presentation of financial statements at the level of budget execution،In addition to showing the impact of the adoption of the International Public Sector Accounting Standard (IPSAS 24) on the transparency of budget information, and for the purpose of achieving the research objectives, the research sought in its theoretical and practical aspects،It will ensure that the units fulfill their accountability obligations and enhance the transparency of their financial statements through the proverbs of the approved budget،The budget according to the requirements of the IPSAS 24 standard for the years (2018-2019), and the research reached a number of conclusions, including those related to the emergence of dimensions of transparency through the reflection of its application on the performance of the administration and the mechanism of decision-making in it،The research also had several recommendations, including those related to the Ministry of Finance setting comprehensive training programs for budget preparers in ministries, regions and governorates in order to raise their level of efficiency.

The aim of the research is to identify the impact of strategic intelligence on the effectiveness of decision-making through application in the faculties of the University of Anbar, which is one of the important and effective government institutions in providing services to the community. ) A questionnaire on the research sample consisting of (section heads and division managers) and (40) valid questionnaires were retrieved for analysis, and the data was processed using a set of statistical methods appropriate to the nature according to the spss program) which consisted of the following (arithmetic mean, standard deviation, Pearson correlation coefficient , coefficient of determination (R2) (choice T), and the research concluded that there is a statistically significant effect of strategic intelligence on the effectiveness of decision-making. Effective decision-making., and the most important recommendations were to pay attention to strategic intelligence because of its impact on the effectiveness of decision-making that contributes to the development of the university and its progress towards the future.

The study aims to verify the impact of banking competition on the financial stability of the banking system in the Arab countries. The period of study is 2000-2020 and included eleven Arab countries, and for the purpose of achieving the objectives of the study, the panel data method was relied on to measure the impact of banking competition on financial stabi lity. Bank stability was expressed through two indicators: (Z-score) once and the indicator of the percentage of non-performing loans out of total loans again. While the independent variables were represented by the (Boon) index to express banking competition, and the (lerner) index to express the market power of the bank, banking productivity, as well as the organizational capital ratio to express the administrative restrictions of the banking units. The Fixed Effect Model has been stabilized in measuring the effect. The study reached several results, the most important of which is that banking competition enhances financial stability in Arab countries.

The study aims, through its chapters, to demonstrate the impact of strategic intelligence in its dimensions (forecasting - systemic thinking - future vision - partnership - Stimulate), on Talent Management in its dimensions (Attracting talents - retaining talents - developing talents - activating talents). It was conducted at the Iraqi University, and the problem of the study crystallized in a number of questions, including the extent to which the administrative leaders in the researched university use strategic intelligence and its impact on talent management. From the administrative leaders in the university under study (the method of comprehensive inventory of the research community was adopted); The sample size was (172) people, and to test the research hypotheses, statistical programs were used (Excel) and (SmartPls V.3.3.9). One of the most important conclusions reached by the research is the presence of a significant effect of strategic intelligence in its dimensions in talent management. The most prominent recommendations of the study were the need for the university under study to pay attention to Strategic Intelligence and its dimensions and to enhance its role in Talent Management.

search seeks to verify the role played by customer knowledge in achieving marketing creativity with its dimensions (marketing flexibility, originality, fluency) and the research tried to answer the questions that express the research problem. Private colleges use traditional methods of collecting information about the customer, which determined their creativity and their ability to reach the desires and needs of consumers (students), and the research relied on the questionnaire as a measure of its variables, and the relationship between them was tested by choosing an intentional sample that included (186) and valid for analysis (171). ) of the administrative leaders of the universities and colleges investigated (Dean, Associate Dean, department heads, department rapporteurs) and some statistical methods were used for the two ready-made programs (AOMS.V.25, SPSS v). The current research aims to demonstrate the importance of customer knowledge in promoting marketing creativity and assessing the reality of The variables in the universities and private colleges investigated, and the results of the research showed the precedence of the variables depending on the relative importance, where they were respectively (marketing creativity, Knowing the customer), the results showed a statistically significant effect (customer knowledge in marketing creativity), and the most prominent recommendations were the need to pay attention to the departments of the universities and colleges investigated and to benefit from customer knowledge through data and information collection and from the interpretation of this information and analysis of the various indicators extracted about the marketing data in a way that allows them to take appropriate strategic decisions to reach the goals.

Central banks seek to achieve their goals through the accumulation of foreign reserves, as these are considered as the wealth of countries, through which the central bank and the state in general ensure control over all aspects of the economy such as unemployment and inflation, and protect it from external and internal shocks, as well as its use in raising economic growth rates. It is important in the process of stabilizing monetary policy through the currency selling window tool.After Iraq's foreign exchange resources increased with the rise in oil prices and the increase in oil exports, which contributed to the increase in foreign reserves, and on the basis of this increase, the monetary authorities monetize these reserves through the currency sale window.From here, the research problem arose, represented by the question about the role and importance of foreign reserves in the stability of monetary policy, as foreign reserves have an important role in the economies of developed and developing countries, and the possession of foreign reserves by countries is also evidence of the strength of their economy and its ability to face the natural and economic crises that it may be exposed to.The research reached several conclusions, the most important of which is that the Central Bank, through the foreign currency sale window, is conducting the process of monetizing the government dollars generated through oil exports into the local currency. From the imbalance of government (represented by the Ministry of Finance).

Auditing accounts ,international standards , international rules and standards, applicable rules, auditingstandards , standards , ethics and independence in auditing financial accounts after auditing and examining them in financial auditing after auditing and examining them in financial audit . Through the questionnaire prepared on the audit side, a statistical analysis of the data was carried out then measures and tests were applied . The statistical analysis showed that there were significant statistically significant differences between the average answers 0f the respondents for the realization of this assumption, where the calculated f value amounted to 191.86 , which is greater than the value of (p value). Which amounted to 0.4251 at a level of 5% morale . At that we reject the H0 null hypothesis which says that there are no significant statistically significant differences . The results of the statistical analysis revealed the existence of significant statistically significant differences . Therefore , we reject the H0 null hypothesis which states that there are no significant statistically significant differences between the mean Respond to this paragraph and accept the null hypothesis H1 .

The deficit in the state’s general budget is one of the most prominent contemporary economic problems around which there is a lot of controversy and opinions differ, especially as it has become the distinguishing feature of most budgets of developed countries, as well as developing countries, whose public budgets deficit has prevented them from carrying out their duties in achieving economic and social development, from this point of view, most countries of the world are looking for an alternative to traditional financing, which is often considered one of the reasons for the increase inthe deficit; this is due to its high cost or the conditions that accompany this financing and its negative effects on the economy.The aim of the research is to clarify the role of Islamic sukuk in financing the state’s general budget deficit, by shedding light on the basic concepts of this tool, And clarifying its role in financing the public budget deficit by presenting the Sudanese experience in the field of financing the public budget deficit by Islamic Sukuk, Specifically, both Shahama and Sarh Sukuk, The descriptive analytical method was used in this research. The study concluded that Islamic sukuk have the ability to finance the state’s general budget deficit through its success in Sudan. It recommended the need to spread awareness and introduce Islamic sukuk and the role it can play in mobilizing the financial resources needed to cover the public budget deficit in a sustainable manner; This is done by intensifying scientific symposia and conferences on this subject to address the ignorance of this important Islamic investment tool in Islamic societies.

The research aims to show the knowledge bases of the target cost technology, as well as the knowledge bases of the cleaner production technology, and its role in reducing costs and achieving the social dimension.In order to achieve the goal of the research in the place of application of the research for the General Company for Cement / Kufa Cement Factory, these techniques were applied, and in the beginning the target cost technique through which the competing products were identified and a target price and cost was determined, and thus the goal that the researcher seeks was determined and through the second technique Represented by the technology of changing the processes, the desired goal was reached, and through the use of these two techniques, the achievement of cost reduction and the achievement of the social dimension was achieved.The researcher reached several conclusions, the most important of which was a significant reduction in the cost of one ton of the resistant cement product, as the cost of one ton before the application of the process change technique was (114,964.216) dinars, while the cost of one ton of the resistant cement after applying the process change technique (42883.28) Dinar.

The research aims to identify the impact of human resource management practices on the quality of work life in the Wasit Governorate Office. Where the intellectual research problem crystallizes in the statement of intellectual controversy and confusion in naming strategies and practices of human resource management and the extent to which each of its dimensions overlaps and how to justify its selection. In its dimensions, and the field problem is evident through the interviews conducted by the two researchers with managers and assistants in (Wasit Governorate Office). He explained the real problem that the bureau suffers from, which is the presence of weakness in planning practices in addition to financial problems due to the delay in approving the budget to support decision-making and the balance between work and personal life in (the quality of work life). The descriptive analytical approach was used in the research, and the questionnaire was distributed to the research sample. Consisting of (section managers, people's officials, employees) of (160) individuals. To test the research hypotheses, the two researchers used a number of statistical methods, including: confirmatory factor analysis, simple and multiple linear regression coefficients, as well as descriptive analytical statistics methods to determine the impact and importance of research variables in (Al Diwan) and the statistical program (SPSS.v25) was relied on. AMOS.V26 ) in determining results. The research reached a number of results, the most important of which was the existence of a statistically significant effect of human resource management practices in its dimensions (human resource planning, human resource recruitment, human resource training and development, human resource compensation) on (the dependent variable) the quality of work life. It needs more attention in the research variables (the impact of human resource management practices on the quality of work life), especially in the dimension (planning). And reconsidering the policy of the Human Resources Department’s work in (Wasit Governorate Diwan), through which (the Diwan’s revenues from border crossings) are accounted for in creating basic requirements for the implementation of future plans. That is, the administration (Wasit Governorate Office) employs these techniques to provide the best services that contribute to serving the citizen

The current research aims to verify the effect of marketing flexibility on customer satisfaction for the Asiacell Mobile Communications Company in Iraq. The research problem is represented in the low satisfaction of the customers of Asiacell Telecom, as the company needs flexible activities and operations in the marketing field in order to raise the level of satisfaction among its customers.The researchers adopted the descriptive analytical approach, and the questionnaire was used as a tool for collecting information. The study started from two hypotheses and was tested by AMOS and SPSS programs, after which the data collected from a deliberate sample of senior and middle management managers in the company under study were processed. The size of the community was (106) managers, while the sample was (96) respondents. One of the most important conclusions reached by the research is that marketing flexibility plays an important role in achieving the marketing objectives of the current business organization in light of the volatile and turbulent environmental conditions, and that the researched company is interested in using flexible marketing activities and processes to improve the rapid response to the constantly changing requirements of its customers.

The research aimed to study the repercussions of the Covid-19 pandemic on the accounting aspects by presenting the most prominent publications that the regulatory bodies of the profession called to follow to address the effects of the pandemic on economic units and the extent of the commitment of Iraqi companies to follow them. The pandemic includes (21) effects that include various aspects of accounting work and the use of the triple scale (strong, medium, weak) To measure the impact based on the answers of specialists in the field of accounting and auditing in Iraqi companies, the research community was represented by companies listed in the Iraqi Stock Exchange, which amounted to (105) companies as at the end of 2021, and 45 representatives were selected for all market sectors, after excluding companies Discontinued and newly listed for which insufficient data is available. Therefore, the actual sampling rate was (54%). The research found, after testing hypotheses, that there is a clear weakness in the response of companies listed on the Iraqi Stock Exchange to the instructions and recommendations issued by professional organizations to apply treatments that comply with the requirements of the current stage, whether banks applied to (IFRS) or companies that apply local regulations. While the research presented several recommendations, including the necessity of translating all the effects on the business in the companies’ financial reports and disclosing these effects with complementary clarifications according to the type, size and impact of the impact on the company’s activity and finding quick professional solutions in response to the needs of users of financial reports.

. The research aims to identify the role of the integrative relationship for targeted cost and cost based on activity in improving profitability as a management accounting techniques to help industrial companies improve the cost management, which will be reflected in improving the company's profitability, and to achieve the study goal Condition in the General Company for Medicine Industry and Medical Supplies / Samarra, by trying to apply the system (ABC) and then harness this system information to activate the TC technology, which enhances quality improvement and reduction of costs and improved profit in the company, and has adopted The researcher is a year (2021) as a sample of study. The profitability was accredited to the rate of return on assets. The target cost is measured using the method of proposal by using the target market price, and reached Study that the ABC system achieves a distinct level of accuracy in calculating cost data by identifying activities within the company and tracking its costs depending on many cost-effective, as well as the target cost tool for planning and management aimed at reducing Total product costs are within a comprehensive profitability planning and at a quality level that fulfills consumer.

The research aims to know the impact of the voice of employees in the Directorate of National Card Affairs
through the basic variables represented by (participation, inclusion), and the extent of their contribution to
achieving job commitment the research problem that was reached through the preliminary exploratory study
that was conducted in the surveyed directorate,with the limited commitment of workers to its basic dimensions
(commitment to perform work duties, compliance with the laws and regulations in force, commitment to
official working hours), and the Directorate of National Card Affairs was chosen the Directorate of Civil Status,
Passports and Residence in the Ministry of Interior gathered a community for research, and a simple random
sample was selected By ٢٠٪ of the employees in the surveyed directorate, where their number reached (٢٤٠)
employees out of a total of (١٢٠٠) employees for the purpose of accomplishing the objectives of the research,
the descriptive analytical method was used, and the questionnaire was relied on as a tool for data collection, as well as visits, field coexistence, direct observation, To achieve this, a main hypothesis was classified, from which
(٤) sub-hypotheses were branched. and tested by the coefficient of determination (R²) .
The research reached a number of results, perhaps the most prominent of which is the existence of a
correlation and impact relationship between the voice of employees in the job commitment, as the higher
management’s interest in putting the voice of the employees within its strategy in terms of its interest in
constructive ideas and proposals whenever this is reflected in the direct positive impact on job commitment and
this has been confirmed on the practical side. The research recommended the need to listen to the opinions,
ideas and suggestions of employees, pay attention to their suffering and problems, and develop their capabilities
in a way that reflects positively on their job commitment