Iraqi Journal for Administrative Sciences

Water is of great importance in the lives of peoples and other living beings, as its existence is linked to the presence of water, and disappears when it is absent. The Holy Quran has expressed the importance of water in the best way, as God Almighty said in His Holy Book [And We made from water every living thing (Surat Al-Baqarah: verse 30)] and God Almighty said: Or do we see the earth lifeless, but when We send down upon it water, it quivers and swells and grows [abundantly] of every beautiful pair? (Surat Al-Hajj: verse 15). The most advanced ancient civilizations were established on river basins, such as the Babylonian and Egyptian civilizations... and others, as water had a great impact on the emergence of these civilizations and their progress over a long period of time compared to other nations that were contemporaries. In the modern era, the need for water has become much greater than in ancient times due to the multiplicity and diversity of its uses, due to the increase in the world\'s population, and the industrial and technical progress that humanity is witnessing at the present time, compared to previous eras, which has made water a rare or limited resource, especially in societies characterized by arid climates, as most developing countries are witnessing competition or conflict over the waters of their international river basins today. Many of the wars that broke out in the recent past, such as the Indo-Pakistani war, the Iran-Iraq war, or the Arab-Israeli conflict in part... and others, are mostly due to the conflict over the waters of international river basins. Regarding the waters of the Euphrates River Basin, the countries of this basin did not suffer from a shortage in their water resources until the seventh decade of the previous century. However, the development that occurred in the countries of the basin, especially in the agricultural and industrial fields and their expansion due to population growth, made the issue of redistributing and exploiting waters in accordance with the rules of international law of particular importance. The economic and social progress witnessed by the countries of the Euphrates Basin and what this requires in terms of an increasing need for water on the one hand, and the limited waters of the basin on the other hand, created a kind of undirected competition to benefit from the waters of the aforementioned river by building dams, reservoirs and giant irrigation projects to expand the area of ​​agricultural land and generate electricity.

Globalization is a term that expresses a phenomenon or ideology, or it may be a mixture of the two, and it is ultimately a global trend with historical roots, as globalization has existed since the sixteenth century. Globalization is in a new way of capitalism, it may be a forced globalization, taste, literature, ethics, the culture of globalization is surrender. Any emergence of a comprehensive, comprehensive culture, and this cultural comprehensiveness results from comprehensive globalization, and thus cultures with national specificities disappear with it, meaning that a comprehensive culture prevails - and according to the concept of globalization, the sovereignty of the state is a finished matter, meaning that the issue of sovereignty should be forgotten, and denying sovereignty means denying culture, because if there is no state, there is no sovereignty of national culture, there is no god but the existence of a national culture without a national state that preserves the components of the homeland, the homeland\'s economy, and the local family, and when a person forgets the sovereignty of the state, it is as if he has forgotten his culture and identity, so capitalism tends to establish the principle of diminishing the role of the state and its sovereignty over its political territory to resolve the historical contradiction that it has suffered from. The basic contradiction in capitalism throughout its history has been between a necessarily global economy and a regional policy, given that political sovereignty is governed by the territory of the state, and what stood in the way of the policy of capitalist internationalization or capitalist globalization was the regional state, which they overcame in ancient times through colonialism. Then came the national liberation movements, which disintegrated the global environment that was united by colonialism, and now the capitalists seek to achieve alternative control to colonial control through globalization.

The first important question that comes to mind is whether there is a place for the impact of human behavior and its fluctuations in the efficient market theory and the modern portfolio theory? According to the supporters of these two theories, the efficient market occurs when the optimal return is achieved in light of the availability of complete information about prices and risks, which are supposed to be determined rationally. The other question that arises here is when individuals are rational in investing their money in the stock market? In other words, this means that investors are rational, and therefore they seek to maximize the benefit they obtain from exploiting their wealth. So, can these questions be achieved in practical reality? We see that many aspects of human existence are affected in their relationship with emotions or feelings more than money as a material resource. Individual investors often make irrational decisions, sometimes due to the dominance of these emotions or feelings when it comes to money, more than they do towards other activities in their public and private lives. Trying to understand the financial awareness of investors without taking into account the human factor after an existing problem can be likened to trying to navigate using a compass, but without indicative maps. It is therefore very important here that the necessity of the subject comes, which is to introduce the human factor when we talk about investing in shares in the stock market. It appears from field work in this context that there is an assumption that the more the environment is viewed impartially, as well as shares, the more intangible psychological factors become stronger and more effective in the stock market. This means, as a result, that many of the issues that guide the investment decisions made by individuals regarding the purchase of financial assets (Financial Assets) of shares, bonds and other securities, can only be explained by referring to the principles of human behavior. It is no exaggeration to say that the market in general, in terms of collective decision-making when buying securities, advances and lags, flourishes and wanes by looking at the psychological factors that govern the actions of individuals after they collect and analyze information.

The multiplicity of types of incentives and the diversity of employees\' goals and motivations and their change and fluctuation from time to time makes the issue of choosing the appropriate and effective incentive a real problem for the organization\'s management. Despite the importance and sensitivity of this aspect, industrial sector companies in general, including the company under study in particular, have not given this issue the attention it deserves, as programs are often developed to motivate employees without taking into consideration the impact of these programs on employee satisfaction. It is customary to grant employees the same or equal incentives, despite the differences in educational and skill levels among them. Based on the importance of the topic of employee motivation and job satisfaction on the one hand, and the importance of the General Company for Mechanical Industries in Alexandria at the country level, in providing agricultural supplies on the other hand, this study came to address, through research and analysis, the impact of employee motivation policy on the level of job satisfaction in the aforementioned company, and to identify the level of employee satisfaction with the approved incentive programs and to know the degrees of preference of employees in the aforementioned company for types of incentives, and to identify the factors that can contribute to increasing the level of employee satisfaction in the event that the concerned company takes care of them or provides them to them.

Investors are constantly interested in estimating what they will get from their investments. It is difficult to predict what the future will be like. In the case of certainty, there is no problem because everything is known, but the risk lies in the case of uncertainty. Therefore, the investor requests a risk premium according to the economic conditions for fear of a decrease in the purchasing power of the invested capital or the expected returns. Certain models have emerged that determine the required rate of return for the investor, including the Capital Asset Pricing Model (CAPM). This model takes into account the risk of the activity in which the facility operates, such as industrial activity, for example. Therefore, it includes a risk premium for this activity discounted by the Beta coefficient. Among the other models is the weighted pricing theory, which was considered better than the previous model because it takes into account the risk premium for more than one economic factor. This research focuses on using this theory to determine the required rate of return, taking into account three economic factors that are prevalent in the national economy.

The field of international financial management is concerned with how decisions are made, which are represented in how to obtain resources and allocate these resources on a global scale. The way these decisions are made at the international level differs from the local level, and the reason for the difference is due to each of the exchange rates, interest rates, and inflation rates. Therefore, the international financial manager must be capable and able to deal with different (currencies, interest rates, inflation rates). Accordingly, the financial manager needs a basis for the relationship between exchange rates, interest rates, and inflation rates. This relationship is revealed through: equilibrium exchange rates, the Fisher effect, and the interest rate parity theory. Which is the subject of this study.

Since the Arabs opened up to the West during the French campaign in Egypt in 1798 AD, Arab human resources have been exposed to various forms of oppression and displacement, due to what is known about the Arab human resource of love for his homeland and dedication to protecting it and providing security, safety and a comfortable life for the members of his society, with whom he is linked by deep meanings and values. The Arab person is known for his chivalry, manliness, love of altruism, sacrifice and self-denial in difficult situations that require that. The tolerant Islamic principles have bestowed upon him a flood of rules and regulations that have corrected his behavior and pruned it from factors of backwardness. The result was that the entire world submitted to him and he was able to build his civilization that has not been matched by any other civilization throughout the ages. This civilization has opened its doors to all who wanted to embrace its principles and drink from its source. The latest weapon used by colonial countries today to distance the Arab human resource from its lofty message towards its nation and marginalize its role in construction and progress is the information revolution and its various technologies. These countries have been able to monopolize information and media to export their plans aimed at unifying the economies of the world (globalization), including the Arab economy, and placing them under their management and control to serve their expansionist interests. Since national economies are the primary source in forming work outlets for their human resources and are the foundation that provides the material basis for the renaissance of their societies and peoples, therefore, and in accordance with the dimensions of globalization, control over the employment of Arab human resources will be subject to the decisions of Western countries, and in that.
A set of risks aim together to threaten the Arab reality and future at all levels. Accordingly, this research is an invitation to our Arab countries and their public organizations to play their required role towards maintaining, caring for and developing their human resources, which are the secret of their renaissance and progress, from the dangers resulting from the directed Western information superiority, and to work on building human resources management that rises to the level of the required challenge and competition. On the other hand, the research suggests a number of ways to confront this challenge, and sets out the broad outlines of a model of a human resources maintenance program that can be adopted by our Arab organizations, with the necessity of taking into consideration the capabilities and environmental conditions surrounding them when using this model.

Small projects in general and industrial projects in particular, like others, contribute to the development process and the development of economic and social activity within the general framework of state plans. Economic development means the ability to implement a set of structural changes in society, which achieves a fair distribution of national income, leading to economic and social well-being, and also includes providing good services to citizens, including health, education, housing, culture, transportation, etc. The role of accounting in addressing imbalances in the economic structure is highlighted on the basis that accounting, in its modern concept, is an advanced system for measuring and communicating financial and economic information to decision-makers aimed at developing and improving weak factors to stimulate their participation in the economic development process, by unifying accounting measurement methods for exploiting energies and the interaction of projects with their environment. This unification is based on the unified processing of accounting data, and establishing advanced rules for its operation and methods of displaying and analyzing it, so that it ultimately serves decision-makers of different categories and needs. Small projects have great economic and social importance. It must have the reasons, means or tools that ensure good performance and the best use of available economic resources. There is no doubt that accounting information systems are among the most important and best of these tools, as without them, the continuity and development of these projects cannot be or at least doubted. Financial statements (budget, income statement, statement of changes in financial position and statement of retained earnings) are considered outputs of the accounting system that provide information to its users for the purpose of making decisions. It is expected that the weakness in the accounting information system for small projects results primarily from the lack of integration of its elements or the failure to use modern technology that provides fast and advanced information, but it is seen that these projects refrain from using these elements due to their high costs compared to the profits achieved by these projects. Also, most operations in small projects remain within the scope of personal knowledge and direct control of its owner, who is in most cases its manager as well.

The training process occupies an important position among the processes aimed at raising production efficiency and improving work methods, because it is primarily directed towards trying to bring about a positive change in the information and skills of individuals. Accordingly, it receives great attention from specialists in human resources development. Since Iraq is one of the developing countries whose government is seriously seeking to develop its economy and raise the standard of social and economic life in it, the various administrations have expanded their reliance on training at various levels and in various fields of work and in all sectors, of which the health sector is one. The Ministry of Health has directed the general directorates at the governorate level to conduct training courses to raise efficiency and develop the performance of workers to confront the very rapid development of branches of science and knowledge and the accompanying quantitative and qualitative development in means of communication and adopting the scientific direction in various areas of life.