AL-Anbar University journal of Economic and Administration Sciences

It has been shown that the volume of public spending has increased significantly during the research period as a result of its connection with the increase in oil revenues, and the percentages of the contribution of the main economic sectors in the gross domestic product remain with the continuation of the rentier character of the Iraqi economy and the failure of economic diversification policies..

This study attempts to analyze the nature of agricultural extension and link it to the agricultural production process, to what extent it is able to find solutions to farmers’ problems, with the aim of achieving progress and developing agricultural products from the first stage of agriculture, which is preparing the land to marketing the products. Here, all agricultural guidelines related to the stages have been emphasized. Agricultural production in the villages of Erbil Governorate, so all factors are emphasized here. Proving the truth and strength of the factors causing the development and increase of agricultural products is linked to the method of factor analysis. According to this study, the relationship between numbers for several groups aims to determine the anomalies composed of the variable (p) through factor analysis. Therefore, this study involves a large number of sample sizes, reducing the number of variables to several smaller variables called factors. In general, this study used PCA factor analysis with Varimax rotation using the SPSS 25.
Finally, the study concluded that the agricultural extension process is an important process to provide farmers with modern information and new technologies, facilitate farmers’ access, and develop agricultural products in Erbil Governorate. Farmer training by government agricultural agencies and agricultural companies creates a way for farmers to use these techniques more easily and at a lower cost than other methods. Another factor that affects farmers' interest in agricultural extension is the location of their population, and this study shows that there is a large number of farmers who live in the village, which is a good advantage for adding and expanding the preparation process.
In light of these conclusions, it was recommended to open and establish extension centers according to the villages in Erbil Governorate, so that it would be a suitable place for farmers and easy for them to reach these centers for assistance in the agricultural stages from the beginning until the marketing stage, with the aim of providing the best services and solving the technical problems facing agricultural farmers. Opening regular and periodic training courses during the four seasons, so that farmers benefit from the distribution of their lands according to seasonal and summer crops. There is interest in an extension process on the use of greenhouses for the agricultural process during the productive seasons. This is due to the reduction in costs and increased profitability for farmers, which means that farmers cultivate horizontally.

The main idea of this research is to discover the relationship between human resources expertise and customer capital within Almustashar Islamic Bank. Human resources expertise was measured in three dimensions - knowledge, information, ideas - while customer capital was measured in four dimensions - customer value, customer satisfaction, market share, and marketing capabilities. The problem statement indicated the management's apparent inadequacy in the private bank in managing the relationship between these variables and employing them to enhance its own competitive performance. Therefore, the significance of research is highlighted in proposing a number of solutions that contribute to addressing the problem and strengthening the mechanism for dealing with these variables. In order to complement the theoretical and analytical aspects of research, the analytical descriptive approach was adopted, focusing on the study of the phenomenon in all its aspects. The two researchers relied on the questionnaire as a key instrument in collecting research data prepared on the basis of a number of global indexes and distributed it to a sample of 61 Almustashar Islamic Bank employees. After processing the data using a set of statistical methods available in the ready-made program spss-v23, these methods produced a number of results that confirmed the validity of the hypotheses and sub- of the research. After discussing and interpreting the results, a set of results were drawn, and accordingly, it was recommended that the successive developments should be followed up by the management of the bank in question in the field of human resource expertise and customer capital, and the use of them in the implementation of its activities and tasks.

This research aimed to uncover the status-quo of academic leadership and the role of elementary school leaders in supporting students with disabilities during the COVID-19 pandemic from their perspective, in light of some variables. To achieve such an objective, descriptive methodology was employed, and data were collected via self-administered questionnaire with a sample of 486 elementary school leaders, distributed according to the variables of (gender, qualification, years of experience). The results indicated the following: The status-quo of the role of elementary school leaders in facilitating remote education for students with disabilities during the COVID-19 pandemic was found to be of moderate significance. Moreover, the status-quo of the role of elementary school leaders in providing the required psychological support to facilitate the education of students with disabilities during the COVID-19 pandemic was found to be of low significance. Although, the results showed no statistically significant differences in the responses of the participants related to the gender variable (males/females). However, statistically significant differences were found in their responses based on the qualification variable, in favor of those with educational qualifications. Furthermore, statistically significant differences were found in their responses based on the experience variable, in favor of those with higher years of experience.

The research aims to measure and analyze the impact of financial performance indicators, represented by (earnings per share, return on assets, return on equity, leverage, liquidity ratio), on market value. The study sample has included the financial reports of the Iraqi Commercial Bank listed on the Iraq Stock Exchange for the period 2016-2023, with a total of (32) observations for each variable of the study. The impact of these variables has measured using multiple linear regression analysis to study the effect of independent variables represented by financial performance indicators on the dependent variable represented by market value using the SPSS program. The results of this study have indicated to a moderate correlation between financial performance indicators and market value. There is also a statistically significant impact at the significance level α ≤ 0.05 for earnings per share, return on assets on the market value of the Iraqi Commercial Bank listed on the Iraq Stock Exchange, indicating their ability to explain changes in market value. Finally, the study has recommended the necessity of studying and evaluating the market value of banks to achieve the best market value to ensure the improvement of banks' performance in the Iraq Stock Exchange.

Compensation is a systematic approach to providing monetary or moral value to employees in exchange for the work accomplished. Compensation may achieve several benefits that help improve the productive behavior of employees by improving their performance and job satisfaction, as business organizations use monetary and moral benefits in their compensation system to obtain competent employees, and thus these benefits are considered an important factor that the organization grants to its employees in exchange for their contributions to the performance of work in order to achieve its goals. Because the compensation system has the ability to attract and retain employees within the organization, the compensation granted to employees by organizations can be paid in different ways, including bonuses and monetary incentives, or moral benefits such as social recognition of employees' achievements, providing flexible work schedules and job promotions, which in turn can lead to achieving the highest efficiency in enhancing the productive behavior of employees towards the organization when they work with a positive motivation and attitude in terms of unleashing their capabilities and completing their work in the best possible way towards achieving the desired goals.

The research aims to know the impact of the banking Financial lineup on the profitability of Iraqi Islamic banks, as financial financing has an important impact on profitability, especially in Islamic banks. The Financial lineup (internal financing and external financing) was adopted because it is a problem faced by banks, including Islamic banks, as a result of rapid developments. In the banking environment, this research was applied to some Islamic banks listed in the Iraq Stock Exchange, numbering (18) Islamic banks for the period 2020-2022, and the descriptive and analytical approach was used for the independent research variables (Financial lineup/ internal financing, external financing) and as for the dependent variables of the research. Which are (banking profitability / rate of return on deposits, rate of return on equity, rate of return on total assets, rate of return on earnings per share, rate of return from currency auction) using the program (Eviews version 12), and the research reached a set of conclusions that were Most importantly, there is a negative moral impact of internal and external financing on the banking profitability of Iraqi Islamic banks. Accordingly, the researcher recommended that Islamic banks must prepare an ideal financing mix in order to benefit from it in achieving high profits with the lowest costs and risks

The efficiency of the performance of the financial activity of banks is the cornerstone in achieving their goals of survival, growth, continuity and mismanagement of this activity, which may eventually lead to what is known as financial failure, which is described as the alarm bell for future financial changes that may eventually lead to financial failure and the announcement of liquidation.


The financial activity also plays an important role in the administrative process, as it contributes an effective role in providing the required information to decision makers, regardless of their administrative levels and the type of decision taken. In addition, it provides information that helps in carrying out various forecasting operations, including forecasting financial failure, which is prepared for assisting banks. In achieving the goal of survival, growth, continuity, and finding appropriate solutions to any financial dilemma that you may face, therefore, the causes of financial decline must be known in order to overcome financial failure.
Based on the foregoing, the current research is directed to understanding and analyzing the financial variables that ensure the evaluation of the (Middle East Bank of Iraq for Investment) sample of the research and the extent of its exposure to financial failure by knowing and studying the financial situation for several years to predict the extent of its ability to continue providing its services, using models to predict financial failure represented by models (Sherrod) and (Springate).

Commercial banks are always developing strategies to improve their financial performance, and an important way to achieve this is by managing quality costs effectively. Adopting strategies to improve the quality of services helps banks achieve profitability and enhance their competitiveness in the volatile banking market. Improving quality enhances customer satisfaction and retention, and reduces long-term costs by reducing errors and claims. The questionnaire was used to collect the opinions of a specific sample of commercial banks in Baghdad, namely the Bank of Baghdad and the Commercial Bank of Iraq. In our current research, a questionnaire was used, and its questions were designed based on previous research to be compatible with the objectives of the current study. Statistical methods and a five-point Likert scale were used. 60 questionnaires were distributed and retrieved from the research community, which includes (the Bank of Baghdad and the Commercial Bank of Iraq), and 53 were analyzed. questionnaire and 7 of them were excluded due to incompleteness. The questionnaire questions were divided into two axes: improving profitability and managing quality costs. The study concluded that improving the quality of products leads to improving the financial performance of commercial banks. The study recommended that banks should invest in innovation and develop new services for customers to enhance and improve their profitability and competitive position. Attention should also be paid to providing training and development programs for bank employees and enhancing their capabilities in managing quality costs in a manner Effective.

The research aimed to predict the financial failure of companies listed on the Iraq Stock Exchange, by relying on the (Sherrod) model to estimate (Z-Scour), for a sample of (85) companies, meaning (80%) of the companies listed on the Iraq Stock Exchange for the period From (2018-2021), the research reached a set of conclusions, the most important of which is the possibility of using the (Sherrod) model to determine the possibility of a company being exposed to financial failure, as this model classified companies into five categories according to the (Z-Scour) parameter, which classifies the safety of these companies from exposure. Regarding the risks of bankruptcy or not, the number of companies that are not exposed to the risks of financial failure reached (27) companies, i.e. (%32) of the total number of companies in the market sample of the research during the period, and (16) companies there are a small possibility of suffering from the risks of financial failure, i.e. (%19), and there is difficulty in predicting the risks of financial failure for (39) companies, i.e. (%46), and there is a possibility that (1) company, i.e. (%1), will suffer from the risks of financial failure, and there is a possibility of a It is significant that (2) companies suffer from the risk of financial failure, i.e. (%2) of the total number of companies in the market sample of the study during the period. Accepting the research hypothesis that there is a discrepancy between the degrees of risk at the level of sectors of the Iraq Stock Exchange, as there were fundamental differences in the Z-Scour averages between the sectors during the research period. Rejecting the research hypothesis that there is a discrepancy between the degrees of risk for the sectors at the level of years, if it indicated The results are that the Z-Scour score was close to an average value between the years of research. The research also recommends spreading awareness among companies listed on the market about the phenomenon of financial failure and prevention mechanisms through holding conferences, seminars and workshops, and the necessity of applying financial failure models, including the Sherrod model, before Managing companies listed on the Iraq Stock Exchange, to identify financial shortcomings and weaknesses and take appropriate measures early to avoid the occurrence of financial crises.

Research aim is to identify role of cost system which based on performance activities to controlling costs of provided services and to increase profitability of the institutions service. Research result appear that, PFABC helps to improve the competitiveness of economic units by adopting a cost system capable for controlling various cost elements, as well as analyzing activities and identifying value-added and non-value-added activities and their disposal. Implemented cost-based system which based on performance activities, helps to introduce a strong management system enables to plan, monitor and measure the performance of majors and subdivisions.

This education was a tool for additional assistance and access to curricula and courses, knowing that the advantages of Education have abolished the temporal and spatial boundaries of education and teaching, there are multiple types of e-education according to the employment pattern, such as complementary e-education, total e-education and partial e-education.this type of education is considered a medium for cooperation and discussion in an interactive environment characterized by instability because there are multiple sources of knowledge.
E-learning has faced many obstacles such as physical and human obstacles, it also needs efforts to train teachers and students, and the difficulties of group interaction between students, noting that most students still prefer the usual way of attending classes and direct follow-up instead of relying entirely on available technology
It can be concluded that educational technology is built in organizations that have their own entity and are independent and have a unified strategic vision, and there is a significant moral impact of educational technology in the development of the educational process and in the result of building human development at the lowest levels, the study recommended the need to give sufficient capacity to individuals in the development of the educational process and build self-capacity, whether for teachers or students, that this message may add something to knowledge and fill a small part of the gaps in the Arab library and in this aspect especially of human knowledge.

Debt can be described as a financial indicator of the state’s economic performance and therefore it is one of the factors affecting the macroeconomic variables. There are reasons for public debt, including internal and external causes. External loans had a clear impact on the increase in the size of this debt. Thus, there were many schools of thought that dealt with the issue of public debt as it was based Classical thought to Say's Law of Markets, which states that supply creates demand and that the state's role is limited to (internal security, external defense, justice) Other schools have dealt with the issue of public debt from many angles, and one of the causes of public debt is the deficit of the public budget. Hence, it was necessary to link the public debt and the public budget and how to address these two variables through the different opinions of schools of thought.

The research seeks to demonstrate the impact of leadership in reducing Indiscipline among employees at the Northern Refineries Company. The research was applied to a sample of (239) observations from the aforementioned company.
In our research, applied and multivariate statistical analysis was used to determine the role of leadership in preventing the spread of impolite behavior among workers at the North Refineries Company. The research also addressed the hypotheses that must be available theoretically and practically to use this analysis. A questionnaire was used to obtain the necessary data and ensure that it met the assumptions of the analysis. Finally, significant effects were shown between the variables under discussion, and other results were reached, for instance, the importance continuing to train employees to control their anger and emotions through seminars and workshops.