Iraqi Journal for Administrative Sciences

The research aimed to reveal the relationship between cognitive resources and the development of creativity in the Iraqi industrial organization. It used the analytical exploratory method for the purposes of study and analysis. It developed for the purposes of collecting data a controlled and tested questionnaire that includes a number of main variables interpreted by twenty-one items. The study was conducted on a sample of managers and stakeholders. Those interested in creativity are sponsored and implemented in the General Company for Petrochemical Industries in Basra. The research adopted a main hypothesis that there is a significant relationship between cognitive factors and creativity development factors in the Iraqi Industrial Company under study. The research reached a set of results, the most important of which is a clear interest from the sample members. Knowledge factors, creativity development factors, and this reflects positively and morally on the relationship between knowledge and creativity.

Business organizations in a particular economy face a set of problems and obstacles, some of which result from economic factors and causes such as changes in the levels of supply and demand, a rise in prices, or being affected by inflation rates. Therefore, they are exposed to failure, which may lead to bankruptcy and liquidation (bankruptcy) sometimes, or are treated by reorganization or It achieved success in performing its required objectives. The focus of this research is to study the performance levels of a group of (12) industrial companies classified into three groups (construction, engineering, food) to detect the extent of failure or success of these companies using the Logit function.

With everything that development experiences have shown about the importance of small industries in the national economy, and what the ongoing transformations in the global economy have confirmed regarding the restructuring of industry and the dismantling of large establishments, industrial policies in many countries of the world still focus their attention towards large industries, which affects the position of small industries. . Development experiences have also indicated that providing financing for small projects may lead to an increase in income, but in most cases it is not a mechanism for the growth of these projects and the creation of new and permanent job opportunities, except in light of the availability of an integrated support system for these projects. Therefore, the option of supporting small industries by adopting a maturity mechanism becomes Industrial business incubators are one of the new and unconventional options that can be adopted as an institutional entity to support these industries. Although this new mechanism appeared in industrialized countries at the end of the 1980s, its application is still limited in developing countries, even though development requirements require the contribution of small industries alongside other industrial activities. In the development process.

Sensitivity analysis is considered the most important link in the subject of linear programming and is concerned with determining the ranges within which the basis (basis) of the optimal solution table remains unchanged for each of the following cases: change in capabilities or available resources (limits of constraints change coefficients of the objective function, profits or losses), change in technical coefficients, coefficients of variables In constraints, add new variables, add new constraints)!. These topics were not discussed together, while the studies discussed the topic of changes in the objective function parameters and changes in the limits of constraints at the same time.

Industry is the core of the development process. Some even say that industry is the only way to achieve comprehensive economic and social development, as industrial activity constitutes an important and pivotal pillar in bringing about economic development through the development of national income and the formation of added values, as it includes a long and diverse series of production processes. Which in turn ensures a high rate of economic growth through which the material and human resources available in the country can be mobilized in an optimal manner. The industrial sector can be considered among the sectors most qualified to lead the economy in any country, especially developing countries.

Contemporary financial thought has settled on treating ALLAWNCES allowances within the framework of the rule of tax justice and the extent to which they take care of the principle of tax personality represented by the extent to which the taxpayer’s circumstances and the financial and social considerations surrounding him are observed.
This rule occupies a prominent position among the basic rules of taxation because of its role in determining the cost estimate and determining the degree of tax pressure, which are affected by the tax measure (tax rate), tax allowances and exemptions, and the distinction in how sources of income are treated and in a way that affects the performance of the income tax. Hence the importance of It addressed the issue of allowances by defining them and their types and the development of their amounts over the period of validity of the amended Iraqi Income Tax Law No. 113 of 1982 and their impact on tax performance in Iraq during the period of the unjust economic blockade.