AL Ghary Journal of Economic and Administrative Sciences

Until the end of the seventies, Iraq was able to achieve a degree of development that the oil resource helped to achieve. In 1975, Iraq was in the category of middle-income developing countries and in the middle category of them. It was expected to enter the category of high-income countries in two decades with the events of substantial industrial and urban progress. In the field of crude oil production, its production capacity approached 3.8 million barrels per day, and its exports were 3.2 million barrels per day in 1980. Initial measures were taken to increase oil production capacity to 5.5 million barrels per day, and a wide range of manufacturing projects were completed, in addition to significant progress in electricity production, with a move towards Removing bottlenecks in infrastructure and services, and the levels of education and health were commensurate with its total economic potential. However, our country bears the seeds of ruin in its political structure, which was always in crisis. The authority remained a focus of constant tension, terror and bouts of bloodshed, in an atmosphere of apparent and continuous regional conflict, competing ideologies and ambitions for hegemony.

Political and cultural factors explain what happened to Iraq since the start of the Iran-Iraq war, through the invasion of Kuwait, the first Gulf War, and the economic sanctions on Iraq and its oppressed people as a result of its invasion of sister Kuwait and the US military invasion in 2003.

Iraq entered the war with Iran with oil surpluses of nearly $40 billion and was exhausted at the end of 1982. The development effort almost stopped that year, and Iraq’s dependence on foreign loans increased until it reached $82 billion at the end of the war in 1988.

The same reason is the insufficiency of oil revenues. Reliance on borrowing from the Central Bank began to finance internal spending, and it became the only source in the years of sanctions between the end of the war with Iran and the sanctions decision in August 1990. Serious attempts were made to resume development that had stopped, and many projects were launched for industrial development, electricity generation, and others.

The private sector is one of the main tributaries of the national economy, and any progress in the level of this sector is evidence of the general growth of the country’s economy. However, the continuation of violence and destruction, the delay in reconstruction and the slowdown in investment, especially after 2003, did not create the appropriate climate for the growth of the private sector in Iraq.

The research gains its importance from the role that the private sector can play in facing the problems that are now threatening the Iraqi economy, represented by the imbalance of the output structure and the structure of the general budget and the imbalance of the structure of foreign trade, which affected the management of the private sector and the decline in its indicators, in addition, the public sector is unable to Managing the economy, which requires finding a partnership between them and effectively in achieving the sustainable development goals, which are also facing serious challenges in achieving them.

The research problem is represented in the continued weakness of the private sector and its inability to exercise effective development roles in various aspects, especially those related to achieving the sustainable development agenda, in which the country faces serious and tangible challenges in terms of development achievement.

As for the objectives of the research, they relate to knowing the sectors in which the private sector is active, and measuring the size of the private sector and its contribution to the gross domestic product. And presenting a brief analysis of the reality of the private sector and its problems and evaluating its potential role in shaping the future of sustainable development, expressed in its seventeen goals.

The research stems from the hypothesis that "the continuation of development work in the paths adopted during the past years will mean further deterioration, which requires the involvement of the national private sector in the sustainable development process

The marshes of DhiQar Governorate are one of the most important elements of the eco-tourism attraction because of its stunning scenery and charming nature and includes different animals. Therefore, the establishment of the zoo project is an important project that has a great impact in enhancing the importance of the marshes as a tourist and civilized interface, which plays a major role in preserving diversity. environment in their regions.

The research aimed to study the feasibility of establishing a zoo in the marshes of DhiQar Governorate after studying the reality of eco-tourism and the aquatic and wild life of the marshes of DhiQar Governorate, and then calculating the expected costs and returns for the project, and after applying the criteria of feasibility studies related to the proposed project, the research concluded that the project is profitable as It achieves annual economic profits estimated at 232.5 million dinars, in addition to passing other criteria. Therefore, the research recommended establishing the project as it is economically rewarding, and the criteria used in the feasibility study for the project were clarified.

Housing is the basic sector in the National Economy of any country, as it contributes to the development of the field of construction and employment and achieving growth for the country, and the attention to the housing sector is one of the features of modern life, and housing is the basic need in the life of the individual, which states its existence is based on all international laws and regulations, as it represents the small homeland to which the individual belongs and which achieves shelter and stability for him, and the loss of housing cannot contribute to the progress of society because it does not feel stability, and the increase in population growth in Najaf Governorate, especially in recent times due to internal migration to the Governorate, because it’s a religious and commercial center, has led to an increase in the need to establish a low-cost housing compounds of an urban, economic and social nature targeting certain groups in society, especially those with limited income. Standards of stable living for the individual at reasonable prices commensurate with the monthly income of the individual with the provision of all infrastructure services and public service buildings. Initiating the use of commercial profitability criteria by relying on the material indicators achieved by the project, and thus the study proved the establishment of the project due to the profitability returns it achieves for the investor and the social returns for population

This research seeks to verify the relationship between the content and processes of knowledge management and the quality of health services in Al-Sadr Teaching Hospital / Najaf Governorate. Implicit knowledge and explicit knowledge) and knowledge processes represented by (their generation, storage, distribution and application) as independent variables, and the dimensions of quality represented by (speed of response, reliability, ease of access and obtaining service, empathy) as a dependent variable.

To verify the validity of the hypothetical research model, a questionnaire prepared for this purpose was used, and it was distributed to an intentional sample of 75 specialist physicians and senior residents. And to prove the validity of the main and sub-hypotheses, the multiple linear regression analysis was used to find out the path of the relationship between the dimensions of the content and knowledge processes on the one hand and the quality of health services on the other hand, as well as the use of simple linear regression analysis to explain the possible effects between the variables Search and test (t) to determine the significance of the simple correlation and choose (F) to determine the significance of the regression equation, and use R2 to explain the effect of the independent variables on the dependent variable.

The research reached a set of conclusions, the most important of which was the presence of significant and significant effects of knowledge content and its processes on the quality of health services. Based on those conclusions, a set of recommendations related to research variables and others related to future studies were developed

This research seeks to clarify the role played by the customer's voice represented by its dimensions in achieving sustainable competitive advantage represented by its dimensions through the mediating role of strategic monitoring, represented by its dimensions. The two variables (customer voice and sustainable competitive advantage). For this reason, the study adopted the descriptive analytical approach, which allows the researcher to describe the problem, collect data about it, and then analyze it. The importance of the study lies in the fact that it is the first of its kind, which deals with this subject with its three variables in an attempt to describe the reality and address the problems facing the sustainable competitive advantage, by surveying the opinions of a number of employees in Noor Al Kafeel Company, and to achieve this goal the simple random sampling method was used to distribute a questionnaire A questionnaire was prepared for this purpose by (132) questionnaires, and the study adopted the questionnaire form to collect the required data by (51) items distributed among the three study variables. The research tested three main hypotheses to reveal the influence relationships between its variables by adopting the outputs of the statistical program (Smart Pls). The study concluded that the result of relying on the customer’s voice and meeting their needs and desires in Noor Al Kafeel Company led to making the customer’s voice a positive moral impact on the sustainable competitive advantage, meaning the greater the dependence on the voice of the customer and knowing their needs and fulfilling their desires in Noor Al Kafeel Company investigated, the greater the chance of achieving an advantage. Sustainable competitiveness compared to other competitors. Also, it was found that there is a positive significant effect of strategic monitoring on the sustainable competitive advantage. As well as the existence of an interactive effect of strategic monitoring in the relationship between the customer’s voice and achieving sustainable competitive advantage, that is: the greater the reliance on the dimensions of strategic monitoring at work, the higher the levels of achieving sustainable competitive advantage, as well as the understanding, needs, desires and expectations of customers.

The research aims to determine the relationship and the effect between promotion through social media and mental image, by surveying the opinions of the sample banks in the study community in the province of Al-Najaf. Based on this from a problem that has been framed with research questions in an attempt to answer it in the context of the current urging: (such as (What is the role of social media promotion in enhancing the mental image of banks discussed with customers?) What is the reality of promotion through social media in enhancing the mental image in What is the level of the mental image of the banks searched for customers? What is the role of advertising through social media in enhancing the mental image of the banks searched for customers? What is the role of stimulating sales through social media in strengthening the mental image of the banks searched for customers? The role of public relations through social media in enhancing the mental image of banks discussed among customers What is the role of direct marketing through social media in enhancing the mental image of banks discussed with customers?

The importance of the study is embodied in diagnosing the role of promotion through social media in enhancing the mental image of customers about banks, by developing promotional methods using social media in the researched banks.

In order to achieve the objectives of the study, a hypothetical model was built that defines the nature of the relationship between the independent variable and the dependent variable, a main hypothesis emerged from it, and several sub hypotheses are branched out of them that show the variation and relationship of correlation and influence between the study variables, while the sample of the study is (402) respondents from bank customers, the study sample , Analyzed using statistical analysis software (SPSS V.24, SMART PLS) and (Microsoft Excel) (Spss 24).

(The current research seeks to show the impact of transformational leadership practices with its dimensions (ideal influence, inspirational motivation, intellectual arousal, individual considerations) as an independent variable, on the quality of banking service with its dimensions (tangibility, reliability, response, safety, empathy) as a dependent variable. The research problem has been identified With a main question: Is there an impact of transformational leadership practices on the quality of banking service? As a result, a hypothetical scheme was designed that reflects the relationship between the research variables. 150) A questionnaire form for the employees of the mentioned banks, (144) of them were recovered, of which are valid for statistical analysis, they were analyzed using the statistical program (Spss v.23) and the (Smart Pls) program and using statistical methods in analyzing the research data and testing its hypotheses represented by (distribution test) The study adopted the descriptive analytical method in data collection, interpretation and analysis. The conclusions of the research are to confirm the existence of the relationship between the two variables of the research, the practices of transformational leadership and the quality of banking service, and as a result, many recommendations were made to the surveyed banks in order to improve the quality of banking services provided to their customers and increase the effectiveness of the dimensions of transformational leadership. Including the need for the managers of the banks surveyed to encourage employees to search for new ways to solve the problems they face within the bank, and to encourage them to show their energies and capabilities in research and analysis and using modern scientific methods.

This research sought to diagnose the obstacles to strategic planning in the Iraqi Ministry of Youth and Sports and ways to address these obstacles. Therefore, the research focused on diagnosing the level of interest in organizational readiness with its dimensions: (work readiness, readiness of vision and goals, readiness of systems and operations, readiness of culture and structures, readiness of human resources And obstacles to strategic planning in its dimensions: (physical obstacles, organizational obstacles, administrative obstacles, human obstacles).

For the purpose of achieving the objectives of the research, the descriptive approach was used and based on multiple sources in order to obtain the necessary data, by reviewing the relevant documents as well as the observation of some aspects of the ministry’s work. The main source was the questionnaire that was adopted in the research, which included (65) paragraphs that were distributed to A group of officials in charge of developing strategic plans in the ministry under study amounted to (120) individuals out of the community of (149) individuals.

The research concluded that organizational readiness in its dimensions has a positive role in overcoming a percentage of the obstacles to strategic planning, and this means that the researched ministry’s awareness of the importance of organizational readiness helps it to address the obstacles to strategic planning, and the current research derives its value from its contribution to helping the Ministry of Youth and Sports to ensure successful strategic planning and how Prepare to face future environmental changes through organizational readiness

The research aims to identify the extent of the interest of the General Company for Agricultural Supplies in Najaf branch in organizational agility and its active role, and the reflection of this role on achieving strategic readiness.), the research was based on three dimensions to measure the independent variable organizational agility, which are (organizational sensing, organizational response and organizational flexibility). Data and information The researcher relied on personal interviews and a questionnaire that consisted of (36) items distributed on (16) items for the variable of organizational agility and (20) items for the variable of strategic readiness. To determine the relationship between the research variables, the research community consisted of (90) and (81) questionnaires were distributed Statement and retrieval of (78) questionnaires from them, and (4) questionnaire forms invalid for statistical analysis were excluded, leaving (74) questionnaires already used in statistical analysis, and the program SPSS.Microsoft.ExcelV.25 (and smartpls) was used ) for the purpose of data processing, verifying the validity of the correlation and impact hypotheses, and drawing the most important conclusions. The researcher reached to accept the two main hypotheses of correlation and influence, and he recommended the necessity of the company's adoption of organizational agility and its dimensions for the purpose of achieving strategic readiness.

This study seeks to know the relationship between the independent variable represented by organizational learning in its dimensions (learning by thinking, learning by experience, learning with colleagues, learning with the supervisor), with the dependent variable represented by strategic stability in its dimensions (deterring threats, reassuring allies, developing the capabilities of workers).

This study was conducted on an intentional sample of (97) respondents, which included directors of departments and people in the General Directorate of Education in Najaf Governorate, due to the large and effective role that this directorate plays in the education movement in the governorate in particular and the country in general. To achieve the objectives of the study, the (Nikolova, etal, 2014) model was used to measure the dimensions of the independent variable (organizational learning) and the (Al-Janabi, Al-Dhabawi, 2018) model to measure the dimensions of the dependent variable (strategic stability), and the study used the questionnaire as a main tool for data and information collection and for data processing. And the information was used by many statistical methods, including (arithmetic mean, standard deviation, path coefficient, Cronbach's alpha coefficient) and the results were extracted using the ready-made computer program (Smart PLS)

The research aims to highlight the nature of the relationship between the five basic mistakes in body language that workers make and their role in determining the level of customer attraction. The research is being applied in the field to a sample of religious tourism sites in Najaf through a questionnaire for the purpose of collecting data and distributing it to workers in service marketing sites with the help of Using qualitative and quantitative scientific means and programs in order to reach the most important results that benefit the research and achieve its objectives. The research reached a set of conclusions, most notably the five basic mistakes that constitute the focus of customers' attention in general and affect the process of attracting them to the tourist site. The research sets a set of scientific recommendations, the most prominent of which is the need to stay away from practicing all the five mistakes referred to in the research, as they are unacceptable and unacceptable cases, and the need for periodic monitoring of the behavior of workers to ensure that they do not commit these mistakes

It is aim is to demonstrate the degree of convergence between corporate governance and environmental disclosure on the ROA for Iraqi industrial enterprises on the Iraqi bourse. To test according to the criteria set by the OECD, there are (19) There are: These are(Disclosure of shareholders' rights, disclosure of minority rights protection, disclosure of stakeholder rights protection, disclosure and transparency policies, and board of directors policies). As measured by the modified Wiseman's 1982 scale, disclosure is (environmental procedures, respect for environmental laws and policies, protection of the environment, administration of pollution-prevention methods, sustainable activities, and policies) the information was obtained from annual reports was randomly selected (2016-2019). 3-5 years cognition technique was used for financial statements as well as SPS applications to review the data to find the relationship and find the correlation between concepts of corporate governance and financial performance An environmental disclosure also benefits financially. Enforcement of governance policies and reporting has an effect on results. A key finding of the study is supported by the experiments. Corporate governance is important, which has an effect on financial results, which is why it should be strongly emphasized. to have the mandatory components of the environmental assessment approved so that the auditor can use the non-disclosed material.

Often the investor needs to know the result of the activity of the joint stock company invested in or in which he intends to invest, because the profit or loss of the company affects positively or negatively on the company’s stock prices. External accounts, from here came the idea of ​​research that shows to the direct stakeholders predictive financial statements that show actual numbers for previous stages, lists of which have been prepared and lists planned by the administration for its activity for the remaining stage of the year, such as (half a year or a semester) to be submitted at the end of the financial year It is viewed by all investors, shareholders and stock speculators in the stock market. The study aims to show that the process of predictive disclosure carried out by companies through financial reports affects the decisions of investors. The problem of the study is, will predictive disclosure contribute to affecting the quality of financial reports? Also, will predictive disclosure provide financial information that improves the quality of financial reports, and what is the impact of this information on investors' decisions?

The study was based on two basic hypotheses that "predictive disclosure positively affects the improvement of the media content of financial reports. The financial statements that include predictive disclosure positively affect investors' decisions. The study reached several conclusions, the most prominent of which was that the process of predictive disclosure of information contributes to influencing investors' decisions." Where this paragraph achieved an arithmetic mean of (3.91), a standard deviation of (0.733), and an answer intensity of 0.79)) and an ordinal significance of (7)).

Based on the results, the study recommends that it is necessary to rely on predictive disclosure to fill the void that occurred at the end of the financial period immediately because this time is free of any financial reports that show the company's results of profit or loss

The research aims to use financial analysis to determine the factors that affect the profitability of Iraqi banks, based on a set of indicators. The research depends on the applied approach to the financial statements of the Iraqi National Bank and the Iraqi Commercial Bank for the fiscal year 2020. Where profitability ratios were adopted as an independent variable, and the impact of this was measured on the level of profitability (the approved variable) for the purpose of analyzing and employing them in a way that leads to maximizing profitability, as well as their contribution to evaluating the efficiency of the performance of commercial banks, which are witnessing a remarkable, rapid and successive development in an intense environment It was concluded that the indicators of financial analysis have a role in evaluating the performance of banks and enhancing their profitability to continue in the business market.

The purpose of this study is to seek to identify the role of banking secrecy in improving banking performance, and to propose new mechanisms aimed at overcoming obstacles that stand in the way of developing banking performance and working to improve the performance of banks under study.

The research included quantitative analysis of data related to six commercial banks in the South of Iraq. The study sample included a group of 50 employees in these banks. The analysis is based on a solid base that sought to uncover the practices of these Banks in how to improve their banking process. The study sought to test several hypotheses related to the influencing relationships between the study variables represented in banking secrecy and banking performance. The data were processed through statistical methods using the statistical program (SPSS).

The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose showed that the necessity of applying the secrecy to achieve the goals of the banks under study.

success unless an efficient, accurate, and comprehensive accounting information system is available including cost systems. However, cost accounting information systems are divers and vary depending on the situation. The aim of this study is to investigate the ability of the textile and sewing establishments in Iraq to use more efficient accounting methods in forming the pricing policy. Currently, the majority of these establishments still using the full cost method for this purpose. The study adopts the empirical method to approach its objectives by choosing (30) organizations to survey. Questionnaire forms were developed according to the research requirements and distributed on officials concerned in the selected companies with pricing decisions.

Data collected is analyzed using the quantitative and statistical techniques. The results indicated that the use of other methods of pricing, i. e., the marginal cost method and the addition ratio method, may offer the organizations better opportunities to utilize from its benefits, evaluate the alternative, lowering the prices and thus attracts more customers, face the competition, and have good market share. This paper contributes to the literature by providing valid analyzes of all the available accounting methods for pricing especially in the area of cost accounting and suggest many valid recommendations for Iraqi textile and sewing organizations to follow

In the present study, there is an attempt to the possibility to develop the qualification of the quality in higher education environment with the help of the proposal of the rational topic " Lean production " or what is called " Value oriented production " which depends on the different activities like " improving series of procurement ,quality management , redesigning the processes . reducing the inventory level", through remove the processes which don’t adding a benefit for the final production ,and for achieve quality of educational process which represented by" teaching staff , educational process student"
The study aim at make benefit of the concept of Lean production and based up on main hypothesis which is " there are possibility for modifying TPS model to higher education environment " and reaches some conclusions like " it is possible to modifying TPS model and using it for improving higher education quality"
Kay words: (Higher Education Environment ,Value oriented production, lean production , Toyota production system(TPS),Quality management)