Iraqi Journal for Administrative Sciences

This research attempted to show the relationship of stress tests in achieving bank security, A sample of the banks' financial ratios was used to conduct the analysis. The study included a sample of UAE commercial banks and conclusions were reached indicating a strong relationship between these two variables.

The aim of the research is to identify the impact of capital adequacy in the financial performance indicators. A sample selected from the Iraqi private banks amounted to 14 banks, a period of (10 years), from year (2005) until year (2014). The main hypothesis of research is that the positive and strong relationship between these indicators and financial performance banking important in achieving banking superior financial performance, which can attention to the independent variables (capital adequacy indicators) that directly impact in promoting financial performance indicators, which will reflect positively on the various aspects of the local economy, and thus can mitigate the effects of the various crises that can be exposed to if we have a sound banking sector of the Iraqi economy.
They have reached the researchers at the end of their search to a set of conclusions, including the disparity study sample banks in the ratio of capital to total assets, and this marks the great disparity in the adoption of administrative, regulatory and investment frameworks, especially when we consider that the increase in the proportion of capital to total assets hurt in the interest of the depositors it provides them with protection against risks, but it reduces and limits the profitability of shareholders and investors in banks.

The world has witnessed major changes in the past few decades at all levels, which have posed major challenges faced by business organizations with their various economic activities. Among the most important of these changes and transformations is globalization in all its forms and types, and most economic sectors have become intertwined and linked with each other through blocs and mergers to form entities among themselves. Giant.
The process of building the investment portfolio and the multiple methods on which the construction process is based are of great importance in the financial field and reflect the steps that must be followed to make rational decisions in creating an investment portfolio that balances return and risk for a wide range of financial assets in the financial market. Therefore, this study aimed to build an optimal investment portfolio in the Iraq Stock Exchange for each year of the specified study years from 2014 to 2015, and to analyze the data of each portfolio separately and the stocks involved in building the optimal portfolio in a simple ranking method.

This research seeks to determine the impact of equity financing in the financial performance, and in order to achieve this, the adoption of the total amount of equity financing as a variable exploratory was the expression of financial performance as a variable Is a response
represented by measurable indicators (liquidity "Current Ratio, Quick Ratio" indices, operational efficiency indicators "accounts receivable turnover, fixed asset turnover," leverage indicators "debt ratio, debt/ equity," operational profitability indicators "net income margin of rates, the rate of return on the right of ownership," financial market indicators, "earnings per share, relative price-to-earnings) . research questions to shed light on the impact of the correlation between the variables of the study and try to diagnose and reality within the study sample of banks listed on the Iraq Stock Exchange.
It was to obtain information necessary for field side through official bulletins of the market and for the period of (2006-2015) and eight banks.
And used several measuring tools in the practical side and within Spss program, the study found a range of results can be summarized as the existence of liaison and positive effect between equity financial and indicators of financial performance of the banks, the study sample relationship, while the recommendation of a study on the need for the banks of the study sample the adoption of financial indicators in determining the contribution of equity financial in the financial performance of being proved accurate in the reverse flow of the relationship between property finance and financial performance.

Internal auditing is considered one of the most significant jobs in all facilities since it is a vital instrument in the administration of work and the insurance of operation performance due to the crucial role it has in assessing and promoting the internal auditing system. It also contributes to the evaluation and improvement of risk management because internal auditing represents the major defense line to restrain cheating and fraud.Since this job is so momentous, it made the Institute of Internal Auditors (IIA) put forward international standards for internal auditing to serve as a guide and a reference to perform the work of the internal auditor. In order for this job to be efficient and achieve its goals, it has to rely on such standards.Hence, this research aims at measuring the extent of the Iraqi internal auditors' commitment to international auditing standards in the public sector facilities and also to measuring the actual procedures to restrain cheating and fraud accordingly.
In order to attain the objectives of this research, a questionnaire has been formulated. This questionnaire has been distributed on internal auditors in a sample Iraqi public sector facilities which were (19) in number in addition to the internal auditors in the Iraqi Board of Auditors. (200) copies of the questionnaire have been distributed where (174) were returned which form a 87% of the total number. The researcher used (SPSS) to analyze the data available.

Performance based costing approach is regarded as the most important modern approaches in the field of the Cost and Managerial Accounting that with its application can economic units achieve the objective of the product value improvement by its cost reducing its and its quality increasing with meeting its specifications to customer requirements and the result is achieving satisfaction.
Thus, the present research aims to study the approach above through the application in an Textile Industries Company. To achieve this goal, the researcher was relied on actual data for the company and Medan cohabiting for the completion of the practical side of research .
The research was reached among the most important conclusions of an Textile Industries Company as a sample to the research suffers from lack of any features for the application of Performance based costing approach that with its application can economic units achieve the goal of the product value improvement to the customer by its cost reducing and its quality increasing with a low prices as well as meeting its specifications the customer requirements , so the most importance recommendations that the research reached it is to devote the sufficient attention to apply the approaches above to its role in achieving this goal.

Purpose: The study aims to determine the impact of quality of work life on psychological empowerment of employees, where the study focused on a sample of employees in the Imam Ali Holy Shrine. Proceeding from the realistic problem that directly influence on the overall environment work in all organizations, especially service organizations, such as the holy shrines. Thus, the study problem has been formulated as follow " psychological empowerment of employees influenced directly by the level of the quality of work life in the organization under study.
Design / Methodology: In order to complete the requirements of the current study, and represent the target population of the study, it has been depended on random sampling technique. As it was distributed 300 questionnaires directly to the target of administrative employees working in the Imam Ali Holy Shrine, and then retrieved (251) questionnaires. The number of valid questionnaires for statistical analysis was (213) with (71%) response rate.
Theoretical results: The existence of a knowledge gap to clarify the nature of the relationship between the study's variables, quality of working life and psychological empowerment of employees at organizations in general; and in the Imam Ali Holy Shrine in particular.
Practical results: Practical results showed that have been reached there is a direct effect of quality of work life on psychological empowerment of employees working in the organization under study.
Importance of the study: The scarcity of previous studies, which studied the study's variables together. this study has gained significance from being touched on the important variables highlight the workers and their behavior in the holy shrines in Iraq in general, and in particular the Imam Ali Holy Shrine.

The semi-parametric single – index model (SSIM) are important tools and basic to treatment the problem of high – dimensional , As it plays an important role in the process of model building and variable selection of significant . in this research has been the use some methods variable selection of automatic modern and that work on estimation vector of parameters β and link function g (X^T β ) With variable selection at the same time for semi-parametric single-index model are LASSO -MAVE method and Adaptive LASSO - MAVE method for aim to improve the accuracy and predict of the model . in order to achieve this aim , it was conducted simulation experiment to show methods preference used in estimation and variable selection for model under study by using different models , different variances , different sample sizes and different correlation values as well as the use of a real data of influencing factors on market value share for the banks sector in the iraqi stock exchange for purpose of comparison and a check from performance these methods in practice . it was reached through simulation experiments and a real data to conclusion showed favorite Adaptive LASSO - MAVE method as it gave better results from LASSO-MAVE method depending on the two criteria Average mean squared error (AMSE) and Average mean absolute error (AMAE) basically for Comparison , and were obtained on results depending on program R- package.

This study aims at determining the intermediary effect of organizational chaos in determining the quality of the relationship between organizational conflict and psychological empowerment. Due to the increasing cases of organizational conflict at Karbala University and the emergence of cases of chaos at many faculties, researchers have to conduct this study.
Methodology: The descriptive method was used to measure the study variables. The sample of the study included the Master and doctorate Degree holders in all the faculties of Karbala University. The sample was randomly selected. It included 332 of the study population (1711) . A number of statistical methods were used, such as measuring exploration factor and effect relationships between the variables of the study.
Findings: The study found that the organizational conflict affects the increasing of the organizational chaos with a small significant level. It was found, also, that the organizational chaos affect two dimensions of psychological empowerment. Moreover, there was a relationship between the organizational conflict and decreasing the psychological empowerment.
Organizational values: The studies, which considered the conflict and the organizational chaos, have not been applied to universities, however this sector suffers from conflicts at all levels, may be as a result of intense competition. When viewing previous researches, we did not notice the application of these three variables, which has a significant effect on the outputs of academic work.
Future researches can benefit from this study in studying each dimension of conflict, measuring its direct effect on the dimensions of psychological empowerment, as well as studying the positive effect of the conflict and the creative chaos.

In the context of the liberalization, globalization and integration of global financial markets in the past decades, the forces of intense competition between banks and public financial institutions in these markets on the one hand, and the development of means of communications and information technology on the other hand, and the rapid developments taking place in the field of corporate finance, banking finance and investment finance, have contributed. On the third hand, in playing an important role in renewing innovations in the financial field, which led to the birth of a new world based on the concept of “Financial Engineering” or what is called engineering processes. Since the beginning of the sixties of the last century, global financial markets have witnessed a revolution in the field of financial innovations, which formed the first building block for the crystallization of the concept of financial engineering, the latter of which was concerned with inventing modern financial tools and risk management tools in a way that ensures companies or financial and banking institutions plan for their future and achieve... Its stated goals are, on the one hand, and on the other hand, ensuring positive returns for Islamic economies as a whole by developing capital markets and providing them with modern and advanced financing tools and mechanisms that achieve the goals of all those dealing with them.
The importance of financial engineering in Islamic banks is highlighted as an appropriate tool for finding innovative solutions and new financial tools that combine the obligations of the Holy Sharia and considerations of economic and financial efficiency. Therefore, Islamic financial institutions always need to maintain a diverse range of financial tools and products that enable them to manage their liquidity profitably, as well as By providing the appropriate flexibility to respond to the changes in the financial and banking environment, financial engineering is the lifeline of financial creativity, and it has many goals, perhaps the most important of which is: reducing the amount of financial risk, and this usually occurs by creating and developing a variety of innovative financial tools that can be engineered in specific combinations. Financial engineering also has secondary goals, including restructuring cash flows for better financial management, such as using swaps to change variable loan rates to fixed rates for tax purposes or for a better ability to predict financial flow. Reducing transaction costs through the possibility of entering into certain transactions and creating large-sized positions at a relatively low cost, as well as enhancing opportunities for achieving profits by creating new tools that can be used in investment, speculation and hedging operations.

Purpose / Methodology: This study aimed to explore the Impact of aware Organizational Trust on management your boss, And aimed to determine Contextual performance the variable of perceived control mediates this relationship or not. By relaying on a field study carried out on a sample of (76) employees who are working in the College of Administration and Economics, and formulated hypotheses main points in collect data that has been processed in accordance with a set of descriptive statistical methods and evidentiary as multiple Regression and model (Baron & Kenny,1986) for mediator variable.

Practical results: The result shows the two different kind of effect relationship between study variables. The direct relationship between (aware Organizational Trust and Contextual performance). Additionllay, the indirect relationship between aware Organizational Trust and management your boss through the moderator role of Contextual performance.
The importance of research: the research Try processing and realistic problem represented by the weakness of knowledge worker basics to deal with the president in the various sectors of government or private, by selecting and know the nature of the relationship between the variables(aware Organizational Trust, Contextual performance and management your boss).
Recommendations researcher find a set of conclusions which are indicated to provide as much as fans of the dimensions of aware Organizational Trust of the sample examined, leading to the lifting of the behaviors management your boss with mediates Contextual performance, as well as a number of conclusions which recommends the need to strengthen the capacity of employees who are working in the College of Administration and Economics for search variables.