AL Ghary Journal of Economic and Administrative Sciences

The financial policy is characterized by its great effect on the economic activity. It has interrelationships with other economic policies. But the exchange rate has no less importance than the financial policy in that it has such a great effect on the other policies as it affects the macroeconomic variables. Moreover, there are other mutual interrelationships among the economic policies including that relating the financial policy and the exchange rate. The current study deals with the mutual effect between the financial policy and the exchange rate in Iraq during 1990-2019. The problem of the study is associated with the nature of the political and economic conditions and the problems facing the Iraqi economy, which resulted in a massive increase of public revenues and high inflation rates due to the increased public expenditure, persistent budget deficit and the collapse of the Iraqi exchange rate, especially during the nineties. They cast a shadow over the Iraqi economy and impeded achieving the desired economic and social goals.

Industrial section plays an important role in supporting the national economy whether in the growing countries or advanced states . If any country want to be a prosperous one , this section must be developed . Iraq is one of the countries who goes through an extraordinary circumstances which threw its shadows on many sections and the industrial is one before 2003 or after it despite all the abilities and the better political situation which should be used in a better way that serves the national industry benefits .

If we look more carefully to one of the industrial section , transformative industries , we find that it suffer lots of the critical problems especially the State Company for Rubber Industries and Tires . These problems were the inevitable result of the unstable politic in one side and the economic sanction on the other side . Also the random policies, the lack of logical economic vision , that aims at developing different industries which could be one of the most important reasons of Iraqi economic boom as a result of the many factors that makes it the best in the region, contributed in belittle the effectivity of these industries introductions and its disabilities to compete in the local markets.

So this study comes with an assumption that General Company of Tire and Rubbery Industry has suffered of low production and low income so it needs a financial and economical evaluation according to specific criteria . The evaluation will shed lights on the reasons that drive the company to such a low levels. This study aims at applying that criteria on the company data to show the deviations and defects that can be exceed .

The study concluded that the company needs a transparent economic policies with a serious governmental support , working according a strategy that can achieve development . The study produces number of results that suits the Iraqi abilities and rise the company efficiency to increase the industrial section income.

The banking sector in Iraq suffers from structural and organizational problems, as well as market risks, due to the instability of the investment environment, which led to its lack of development as required and its weak link with the global banking system, and what indicates this is that (80)% of the population in Iraq do not own A bank account, which confirms the low banking awareness among individuals, as the banking density in Iraq has reached an average of (44,915) thousand people per bank, at a time when the standard rate of banking density is observed (4000) people per bank, which confirms the weak development The work of banking indicators to advance the development reality, and what strengthens the weak work of banking indicators is the security conditions in Iraq, in addition to the problem of the inability of a large part of borrowers to pay their debts on their due dates, which confuses the work of banks and negatively affects their liquidity, so the researcher recommends that Strenuous efforts by the existing authorities to reform the banking reality, reconsider the organizational structure, diagnose financial, operational and control problems, and issue appropriate regulations by the Central Bank to organize the work of government banks And private and exercise supervision, with a review of the relevant laws, especially the Banking Law, with the strengthening of international relations for Iraqi banks.

The current study aims mainly to examine the role of Peace Marketing the adoption of Customer Behavior Modeling as an attempt to fill the cognitive gap in explaining the nature of the relations among the study's variables by analyzing the relations among them, which is done by survey a sample of the officials of Noor Al-Kafeel for animal and food products in sacred Kerbalaa governorate. To achieve this goal, the questionnaire was used as a main device to collect the required data, by distributing to the study samples. The questionnaires were distributed electronically to the institution members who were(226), where(7) were invalid. (OUTLIER) test is conducted to test the irregular data finding that (17) were irregular, so the sample final number was(202), analyzed by a number of the statistical tests available within the statistical programs( SPSS V24 And SMARTPLS).

The study concluded a number of statistical results: The results proved that there is a possibility for the institution to invest the available labor and wealth in a way that ensures the optimal exploitation of these resources. The organization is interested in disclosing and storing information related to its products and grants the right to customers to award compensation for their exposure to the resulting risk

Abstract

The purpose of the current research is to know the impact of knowledge management processes represented by (knowledge generation, knowledge sharing, knowledge storage) owned by the research organization in organizational excellence represented by (excellence in leadership, excellence in service and innovation, and excellence in knowledge), and the research relied on The questionnaire as a main tool for collecting the necessary and necessary data to achieve its goal. As (50) forms were distributed to determine the level of availability of knowledge management processes and organizational excellence, and (47) forms were retrieved, and the valid questionnaires for analysis were (46), in addition to that a set of statistical methods were used represented by the weighted arithmetic mean, and the standard deviation, Spearman's simple correlation coefficient, simple and multiple regression coefficient. The results of the research showed the existence of a positive statistically significant correlation between the research variables represented by (knowledge management processes and organizational excellence) for the sample surveyed, and the research showed an impact relationship between knowledge management processes and organizational excellence for the sample surveyed.

Abstract:

The aim of the research is to build a proposed scenario to reveal the contribution of digital leadership to achieving competitive advantage in Saudi universities in light of the principles of the productive university. The research provided a procedural framework that guides Saudi universities and technically directs their efforts. To achieve competitive advantage in light of the principles of productive universities. It is concerned with developing leaders in line with the new university system that achieves the disciplined autonomy of universities; This prompts it to find new sources of funding. The descriptive analysis method was also used for its relevance to the topic of the research. The most important results are that the digital revolution and competitive advantage are among the most important justifications for the transformation of universities into a productive university, and this does not negate its role in performing its basic functions. The proposed scenario is based on developing mechanisms for the development of the (digital) infrastructure of universities, while increasing financial resources through smart investment of university services and products to achieve competitive advantage. The most important recommendations: Attracting competencies capable of investing digital leadership in finding innovative funding alternatives for the university. Re-engineering digital systems in all sectors of the university, to achieve competitive advantage.

Abstract
Purpose: The purpose of this research is to investigate the relationships among organizational chaos, job powerlessness, and emotional abuse in hospitals of the Qadisiyah province.

Design / Methodology: Based on the stratified random sampling, 200 questionnaires were distributed to physicians. Working in five government hospitals of the Qadisiyah province, out of which 146 questionnaires were usable resulting into a response rate of 73%. Then, the data were analyzed using both AMOS v.20 and SPSS v.20 programs.

Theoretical results: The result shows the knowledge gap related to identificate the nature of the relationships among organizational chaos, job powerlessness, and emotional abuse in the workplace.

Practical results: The result shows the two different kind of affect relationship between research variables. Indded, there are three direct affect relationships among research variables (organizational chaos, job powerlessness, and emotional abuse). Besides, the indirect affect relationship between organizational chaos and emotional abuse through the mediation role of job powerlessness.

The importance of research: The rare of studies that investigated the relationships among , job powerlessness. Furthermore, there is a relality problem, which has a significant effect on Iraqi hospitals performance.

Abstract

Purpose: The purpose of this research is to seek to identify the role of strategic sense in addressing Workplace Negative Rumors, and to suggest new mechanisms aimed at overcoming these rumors in the directorate under discussion, heading to paths to achieve a strategic sense at all levels.

Research design: The research included qualitative analysis of data related to the Directorate of Information in the Ministry of Defense under study, and the research sample included (99) officers in this directorate. The research sought to test a number of hypotheses related to the influence relationships between the research variables represented by strategic sense and Workplace Negative Rumors. The data was processed through statistical methods using the program (SPSS).

Results: The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose, in addition to the theoretical conclusions, including the directorate's ability to address Workplace Negative Rumors through the strategic sense of the directorate's activities that are performed through the synergistic efforts of the officers to accomplish them.

Contribution / Value: This research contributes as an attempt to contribute to revealing the role of strategic sense as a modern forward-looking method for the Information Directorate in the Ministry of Defense to avoid Workplace Negative Rumors.

Abstract

This research aims to conceptualize the concept of information technology and organizational leadership and study the relationship and influence between them. The application was carried out on a random sample of leaders and heads of departments in the Directorate of Education in Najaf Governorate, As (78) questionnaires were distributed, and the number of questionnaires suitable for statistical analysis was (70), the questionnaire was analyzed and the research hypotheses were tested, and the spss v.25 program was adopted. Organizational information and leadership, The research also raised a number of recommendations, the most important of which are that organizations should pay attention to information technology and organizational leadership because of their positive impact on the development of the organization.

Abstract.

The researchers aimed, through the current study, to evaluate the consolidation of the principle of administrative decentralization in Iraq after the transfer of ministerial authorities to the local government in the province of Najaf, especially since decentralization in Iraq has gone through several stages due to the different political systems until it reached the local government represented by the law of the irregular provinces in the numbered region (21) for the amended year 2008, and countries differ in their form and method of administrative organization, and may transform from a simple central state to a decentralized state, and this depends on the diversity of the societies in which these states are established in terms of their political, economic and social reality, and management methods vary according to local conditions where they vary Local services from one region to another and according to their geographical structure, and administrative decentralization is one of the most important methods of administrative organization of the contemporary state, and the system of administrative decentralization requires the independence of the local government with its own authorities and competencies to be exercised in accordance with the constitution and legislation issued by the central authority, and the importance of research lies in that the evaluation of administrative decentralization In terms of application, it has a positive impact that contributes to identifying strengths or weaknesses, and represents The problem of the research is in measuring and evaluating the goals that reflect the application of the principles of administrative decentralization in the Najaf governorate, and for this purpose, the researchers studied the case of the municipality of Najaf. The gap, and the available data were analyzed using the mathematical equations for the list, and the research proved that the evaluation process according to the dimensions related to the consolidation of the principle of administrative decentralization, has achieved a percentage matching the dimensions of the research at a rate of (61%), and the local government should reduce the size of the gap by taking into account all the recommendations Which the researchers mentioned in order to complete the success of the rest of the goals and address the local needs.

Modern practices in the field of global organizations contribute to the fact that entrepreneurship and management, its advancement and sustainability is achieved by increasing the skills and knowledge that it possesses for organizational creativity practices. In the context of the continuous calls related to the concept of entrepreneurship, to adopt it in the strategic operations of Organizational Creativity Management, and this has resulted in the emergence of many opportunities for organizations that exercise leadership in their work and apply components in the management of organizational creativity.

The above data stimulated the adoption of Entrepreneurship in Organizational Creativity Management as a new topic for research, by attempting to uncover contributions to organizational creativity management in the researched organization in enhancing the dimensions of organizational creativity management through an applied study of a sample of academics- Tikrit University / Messrs.

In order to achieve the appropriate coverage of the topic, the researcher used many research tools to obtain data and information, and using the questionnaire form, as their number reached (220) professors representing (faculty members) as an entry point to obtain the data he needs to find out the reality of these variables in the field, and thus they were processed. And developing appropriate solutions to reality through a hypothetical scheme based on employing the components of organizational creativity management in promoting sustainable entrepreneurship.

The purpose of the current research is to exam the electronic management and knowing its impact on the organizational creativity in the (Social Security in Babylon Governorate), As we had studied the electronic management which is represented in (hardware, software, network, and knowledge makers), And testing and measuring its impact on organizational creativity through its dimensions (leadership and organization, processes and tools, people and skills, culture and values).

For the purpose of testing the research hypotheses, the research was applied to a sample of individuals working in the (Social Security in Babylon Governorate) to obtain the required information through the (questionnaire) which is prepared for this purpose, the researcher used the program of (SPSS.V.25), and the International Quality Program (AMOS.V.25) for statistical analysis down to the results.

The research problem was testing and measuring the effect of electronic management on organizational creativity ,In order to achieve the research objectives, the two assumptions of correlation and influence have been developed for this purpose.

The research reached a set of conclusions, the most important one is (The necessity for the Directorate\'s management to provide managers with sophisticated computers for the purpose of facilitating the completion of work, This contributes to the development of the Directorate\'s cadres in the process of installing and operating electronic devices).

The main objective of this research is to explore the effect relationship between two main variables: (autotelic personality and self-defeating behaviors), through a survey of the views of a number of graduate students at the College of Administration and Economics / University of Kufa. In order to ensure the representation of the community in question, which reached (89) students for accurate representation. The researchers used the simple random sampling method and distributed the questionnaire to all members of the community. After sorting and checking the questionnaires, the number of valid questionnaires for statistical analysis was (82), out of the number of retrieved (84) questionnaires. The statistical analysis of the collected data was carried out using the SPSS v.24 program. The results showed that there is a direct and significant effect of the dimensions of the autotelic personality in self-defeating behaviors. The findings of the current research are, to the knowledge of the researchers, a first attempt in the context of reducing or bridging the knowledge gap between the variables of autotelic personality and self-defeating behaviors. It also calls on researchers to conduct more studies and research within the scope of the aforementioned variables in the Iraqi organizational environment or regulatory environments in other countries.

Abstract

The study aims to identify the nature of the relationship between wise leadership and its impact on strategic sustainability. The researchers focused on the problem of the study by asking the following question: Does wise leadership have an impact on enhancing strategic sustainability?

The importance of the study grows by highlighting variables of great importance at the beginning of the twenty-first century, in which strategic sustainability has taken a large space in all aspects of social, economic and environmental life, as well as administrative trends aimed at finding a specialized leadership that goes along with that aspiration. The study of these variables - wise leadership and strategic sustainability - and despite being of interest to many researchers needs more focus by researchers and those interested in this regard. To achieve the goal of the study, the researcher relied on the questionnaire as the main study tool for data collection, which included 24 questions distributed between 12 questions related to wise leadership, 12 questions related to strategic sustainability. The study was targeted by the Directorate of Environment in the Najaf Governorate, one of the formations of the Ministry of Health combined for the study, and the sample in it amounted to (68) individuals by the method of intentional sampling - engineer and assistant engineer - with a response rate of (89%), and it was analyzed by the SPSS statistician program. The study came out with several conclusions, the most important of which was the existence of a direct, positive and moral impact relationship between wise leadership and strategic sustainability. The researchers believe that the study variables need more research to bridge the knowledge gap and enhance strategic sustainability.Strategic Planning, university Governance

The current research tests the relationship of the effect of Wakefulness leadership on rumors in the workplace through the characteristics possessed by the awake leader that contribute to reducing rumors in the research sample. A simple random sample consisting of (136) individuals working in the Kufa cement factory was selected, and the questionnaire was relied on. As a data collection tool, the research sought to know the nature of the correlation and influence relationship between the variables of the research, and several statistical analyzes of the data were adopted, including Alpha Core, the weighted, the standard deviation, the arithmetic mean, the simple correlation coefficient and the regression analysis using the statistical program (SPSS VR.26). The importance of the research is determined The current limited studies that show the relationship between Wakefulness leadership variables and rumors in the workplace) as well as addressing a realistic problem that affects the individuals working in the Kufa Cement Factory. Wakefulness leadership behaviors because of their great role in reducing rumors in the workplace.

The research aims to understand the appropriateness of value and confrontation in the appropriateness of the value of accounting information for those corporate, and whether the interpretative force will change the value of accounting information in the light of the property structure and determine the direction of that change, as well as a study of the appropriateness of the value of accounting information for shares in interpretation and classification The possibility of continuity of companies sample study in its performance, as the research problem is responsible for the appropriateness of the valuable value of accounting information for corporate stocks sample study in promoting continuity of companies? The research assumed a significant impact for the appropriateness of accounting information in enhancing the continuity of the research sample. The current and future investors through the price of the price model on the explanation and explanation of equity prices for banks listed on the Iraq market for the research sample and therefore recommends researching the need to adopt different methods by interest in the field of economic units listed on the Iraq Stock Exchange In order to determine the appropriate value of accounting information because has an impact on rational and rational decision-making by both cases and investors and the need to disclose information and indicators that will increase the ability of those interested in the economic units listed on the Iraq market for predicting closer to the continuity of units Economic in general, especially banks.

The research aims to study the intellectual and practical impact of reporting management commentary on financing cost by applying to 109 views (company / year) in the Iraqi industrial shareholding companies listed on the Iraq Stock Exchange for the period from 2010-2019.

The research variables were measured quantitatively, as an indicator was developed to assess the level of reporting on management commentary, and the weighted cost of funding was used, and with the help of the SPSS statistical package program, the validity of the data for statistical analysis was verified through normal distribution tests, free from linear interference, and weak correlation. The study hypotheses were tested by using multiple linear regression.

Among the most important findings of the research is that there is a common discrepancy between local and international rules related to reporting management commentary, the pattern of administrative reporting reports in Iraqi companies, the lack of employment and benefit from them, their lack of forward-looking information, and a very significant decrease in the rate of reporting on management commentary. Despite the low level of reporting on management's comments that it had a direct effect on the cost of equity financing, the effect of reporting management comments on the cost of borrowing has not been proven.

Based on the previous results, the research recommends the necessity for the bodies organizing the work of the accounting profession in Iraq to review and revise the accounting rule No. 6 in light of the international practice statement. And the necessity for the external auditor to audit the management comments report and discuss the paragraphs affixed therein by management. And the necessity for the companies' management to develop the comments report in light of the opportunities and risks, and to employ it in difficult times. And the necessity of conducting awareness sessions for investors and financial analysts of the importance of the information contained in the list of management comments and educating them on quantitative models to measure the cost of equity financing.

The increase in the outbreak of the Corona Virus (COVID-19) pandemic in terms of number and period, which was directly reflected on all axes of life, which led to the imposition of restrictions on the movement of society and economic units. These changes were reflected in accounting as a social science and thus changed the requirements of disclosure and financial reporting , which led to a fundamental negative impact on the financial position of the economic units, their operations and cash flows, and therefore the research aims to demonstrate the repercussions of the Corona pandemic and the problems that result from it and their importance.

It is concluded from the use of the Pearson correlation coefficient that there is a significant, statistically significant relationship between the spread of the COVID-19 pandemic and the quality of financial reporting for the content of financial reports. The existence of a strong positive relationship indicates that the hypothesis of the study is accepted at the significance level of α = 0.05, and thus the researchers recommend that companies should carefully consider their own circumstances and the extent of their exposure to the risks of the COVID-19 pandemic on their financial reports.

As a result of the major developments that have taken place in information technology and its implications on all areas, especially in the banking sector. This has had an impact on the methods and facilities that the bank offers to different customers. This research sheds light on one of the most important modern banking services, which is the service of salary domiciliation for employees of government departments and various private sector companies. The aim of this research is to show the effect of the salary domiciliation on the financial performance of the Iraqi banks and in particular the impact on the level of profitability of banks that are working to provide this type of services. The research was based on the basic premise that there is an impact of the service of salary domiciliation in the work to improve the financial performance of banking. Thus, the research applied to a sample of Iraqi banks, which was (6) six in that these banks rely on the service of the salary domiciliation of employees.

The results indicate that the service of salary domiciliation may contribute to work to increase the quality of banking services provided to all bank customers. And work to improve their confidence in the volume of dealing with these banks through the diversity of services and keep pace with all these recent developments in the banking sector, like all banks in developed countries. The banks that provide the service of salary domiciliation to attract more new customers and earn them to this bank, through the provision of advanced electronic services deal with banks. This leads to increased competition between these banks and work to provide more basic support services.