Iraqi Journal for Administrative Sciences

High flexibility of options helps participants of commodity futures options markets in formulate and implement a variant and wide trading strategies. But should be note here that some of these strategies are used for pure hedging, others are used for pure speculation, and others for both. Hedging strategies are different depending on identity of hedger itself, producer or consumer of spot commodity. Options are derived its value form its variant uses and success trading in options depends on select and implement a strategy which is help in achieving the required objectives. A risk size the participant likes to tolerance for potential return and a level of protection he or she likes to get should be taken in account because the insurance protection cost of option is increased with a level of protection it provides. All of these factors left to the holder or writer of option to estimate. Therefore this research is aimed to a knowledge and analytical discussing fundamentals of commodity futures options markets in general, and energy market in specific. This paper reached to number of conclusions, most important among them is the firms and institutions of developed countries still constitute a large percentage of commodity futures activity which is used for hedging or speculation. Also, direct and indirect using of futures exchange by the developing and Eastern Europe countries is somehow limited, so its participation is not active. Since a very small number of developing countries' companies and other institutions are members of the stock exchanges of developed countries. But this small number seems to be growing in.Commodity futures options market performs a number of functions aimed to serve the community, the most important of them are hedging, price discovery, and organized speculation. Also, the commodity futures options market has a positive impact on the spot market. Many of studies found that trading by these contracts did not increase volatility, but on the contrary it found a decrease in price risk and increase the trading volume, after introducing options for trading. This means that the launch of these contracts has increased the liquidity and stability of the spot market. This paper reached to number of recommendations, most important of them are the need to sensitize stakeholders and interested responsible parties and investors, individuals and institutions, by the importance of commodities futures options market which is trading with the latest and most effective systemic risk management tools in the world and draw their attention to the necessity and inevitability of possessing specialized knowledge and experience and depth in it.

This study aims to identify the role of entrepreneurial cognitive explain any behavior entrepreneur through the perceptions of cognitive psychological, social and cognitive elements such as through self-efficacy and cognitive patterns and roles in strategic decision-making from the behavioral approach. Where integrates cognitive psychology with the theory and application of strategy and knowledge biases cognitive affecting the strategic decision taken by the entrepreneurship and how to avoid these biases to achieve effective strategic decision , which is expressed as a function of the success of the organization and represents a series of stages and continuing operations aimed at achieving the objectives of the organization.
This study is trying to detect the psychological and social foundations in strategic management in order to formulate theories usually present behavioral perspective. The study attempts to study the possibility of using the cognitive entrepreneurship approach in reducing the biases inherent in strategic decisions. So we began the study by the problem expressed in a number of intellectual and practical questions, aimed at answering them elucidate the philosophy and theoretical implications of intellectual variables addressed in the study, namely, (entrepreneur cognitive - behavioral strategy). It is one of the modern topics on the Arab and Iraqi environment, and then diagnose the level of importance and impact and the possibility of their application in the companies. This study was applied to a group of international companies operating in the Kurdistan region of Iraq through a sample composed of 129 member occupy senior management positions which has been designed to collect and measure the necessary data. In order to achieve researcher effort to illustrate the effects of the variables have been dealt with theoretical concepts for the study variables and thus contributing to the formulation of the necessary tools to measure the availability of these variables in the companies under study

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches.

Transparency in Accounting an attractive issue, The objective of this research is to Evaluating of Transparency in the Disclosure of Financial Information Published for Iraqi Private Banks and its Reflections on Market Value of Shares. Banks are main sector that make correlative with the world Transparency as a concept isn’t a replacement concept of disclosure but it is a tool to confirm full disclosure. Then to know the methods to close the gaps between Attainable level and Ideal level, and between accountants and users of financial statement.
Transparency is measured according to standards & poor scale. Iraq is third country in the Arab countries used this scale in this research to measuring transparency.
The main result of this research is that highly transparency degree of financial information for Iraq private banks reflect in increasing order to its stocks and highly value of its. The research contents five chapter , first present general framework of research and previous research , the second present theoretical background , the third present transparency and Qualitative characteristics of accounting information and kinds of disclosures , the forth present historical brief of Iraqi banks and transparency measurement and testing of hypotheses , the last chapter present conclusions and recommendations .

This research is trying to put a proposed accounting framework for measuring the sufficiency of capital in Islamic banks through that according to the Basel Agreement, which was aimed to reducing the bank risks. The domestic and international bank competition was increased so that banks exposed to many risks that may arise due to banking business breadth.
Today banking business is no longer providing limited traditional banking services, but also extended to affect and many other services. The Basel Agreement developed originally for conventional bank; therefore, if Islamic banks want to work in international markets, it should comply with the Basel Agreement for banking supervision or present the newer statement that nearest to the Basel Standards.
This research developed proposed framework for measuring the sufficiency of capital in Islamic Banks fits with a functional nature and its risks. The developed measure will increase the control efficiency and effectiveness on these banks and enhance risk management, corporate governance, transparency, and confidence depositors.

The paper aims at shedding light on some important aspects that entail the development of Accounting Information System to apply an alternative model of strategic dimensions. This model is exemplified by the value chain. The paper also aims at introducing some methodological steps to analyse the activities of this chain and show the best way to make use of it in dividing the activities into value added activities and non-value added activities, taking into consideration the importance of relying on measuring the efficiency Time of Value Chain Activities.
The paper is based on a hypothesis which claims that Business Environment impels any Economic Entity to adapt to the variables of this environment to keep pace with the technical development and competition. This requires the development of the information systems of this entity, the most important of which is the Accounting Information System. This development must parallel the development in the methodologies and tools of administration such as Value Chain Analysis to enhance the efficiency of the administration analyses.
The applied case is based on the analysis of some of the activities of the Value Chain in The Electronic Industrial Company in Iraq. The paper reached at a number of conclusions, the most important of which are (1) the use of the value chain analysis helps the economic entity in managing their costs by means of analyzing its activities and dividing them into primary and supporting activities besides defining the periods which such activities require. This contributes to the analysis of the value which such activities add to the product. (2) The economic entity, the sample of the paper (i.e., the Electronic Industries Company) uses classical concepts of accounting which is of limited efficiency that is unable to face the dramatic changes, especially in the field of manufacturing the electronic products and its related services which depend on innovation. (3) The company suffers from a decrease in the efficiency of the time of activities which add value as opposed to an increase in the time of activities which do not add value. This conclusion is based on a general, descriptive, and quantitative analysis of the value chain of one type of electronic products (television) by means of analyzing the efficiency of the times of the production activities (assembly and finishing) during the manufacturing processes and the related activities which add value to the product.

The current study aims to identify the relationship between the organizational trust and employ engagement in (Electricity distribution Directorate. /Karbalaa) By addressing the problem of research that: The deterioration and lack of organizational trust of employees in the researched organization and which in turn will be reflected on the employ engagement will make them without value and prefer their own personal interests on the interest of the organization and then their loyalty and obligation will decrease to it , and that in turn led to fail the organization in achieving its goals . Due to the limited studies that have looked at the relationship between two variables, especially in the environment of Iraq, the current study sought to address the two variables in order to study and determine the nature of their relationship. As well as the surround of each theory, As well as theoretical surroundingof each variable, and to achieve the goal of the study was tested two main hypotheses, Included a random sample consisted of (285) individuals from managers and employees in the researched Directorate, and adopted a questionnaire in the collection of data and information through (45) questions, and data were processing statistically based on several statistical methods, such as (Weighted mean, and standard deviation, and coefficient of variation, the intensity of the answer, simple correlation coefficient, simple linear effect, test T, test F, explanation coefficient, Crow Nbach Alpha).The study reached many of conclusions perhaps the most notable are:
1. The existence of a positive significant correlation relationship between organizational trust and employ engagement.
2. The existence of a positive significance effect relationship a positive for organizational trust in the employ engagement.
Finally, the study ended with a set of recommendations including "the top management in the researched Directorate need to take over to enhance the trust of the workers in order to achieve employ engagement by promoting behavioral and ethical values and promote a culture of organizational trust and employ engagement.

The research aims to identify the factors affecting the level of the academic for the students of the Department of operations management techniques, in the Administrative Technical College in Basrah, from the viewpoint of the students themselves. The problem of the study focused on the impact of factors that relate to lecturer and teaching methods, students and the surrounding environment, learning package, the academic level of the students and adopted a sample of 206 students from the early stages, the second, third and fourth. The questionnaire form was used as a tool to achieve the goals of the research, and the form included three main groups of factors affecting the level of academic students of the Department, the first relating (lecture, teaching methods, academic specialization), and associated (8) sub-factors, the second related to the (student and the surrounding environment) and the associated (15) sub-factors, the third related to the (learning package) and their associated (4) sub-factors. It was then to use (the weigh mean and weight percentage) for data processing and interpretation, and research has com to: -
1-The factors related to the first group (lecture, teaching methods used, its academic specialization), are factors actually realized, and that the degree of impact on the academic level of the students of the Department varies from one factor to another factor. It reached the highest value of the weigh mean to sample items the views of (3.93) and weight percentage (78.54), and the lowest value for the weigh (1.81) and weight percentage (36.21).
2 -The second group of factors relating to the (student and the surrounding environment), are factors actually realized, and that the degree of impact on the academic level of the students of the Department also vary from factor to another. It reaching the highest value for the weigh mean to sample items the views of (4.13) and weight percentage (82.62), and the lowest value of the weigh mean was (2.15) and weight percentage (42.91). As well as the need of the environment surrounding the student (physical, human, physics) to the process of organizing to achieve effectiveness and impact on learning outcomes.
3 -The third group of factors relating to (learning package), the other factors are actually realized, and that the degree of impact on the academic level of the students of the department vary from factor to another. It reached the highest value for the weigh mean to sample items the views of (4.30) and weight percentage (85.92), and the lowest value of the weigh mean was (3.48) and weight percentage (69.61). Also the learning package need to tightly regulated in terms of the ease of the language and vocabulary of the package, Palace of content, themes thread.
The research aims to identify the factors affecting the level of the academic for the students of the Department of operations management techniques, in the Administrative Technical College in Basrah, from the viewpoint of the students themselves. The problem of the study focused on the impact of factors that relate to lecturer and teaching methods, students and the surrounding environment, learning package, the academic level of the students and adopted a sample of 206 students from the early stages, the second, third and fourth. The questionnaire form was used as a tool to achieve the goals of the research, and the form included three main groups of factors affecting the level of academic students of the Department, the first relating (lecture, teaching methods, academic specialization), and associated (8) sub-factors, the second related to the (student and the surrounding environment) and the associated (15) sub-factors, the third related to the (learning package) and their associated (4) sub-factors. It was then to use (the weigh mean and weight percentage) for data processing and interpretation, and research has com to: -
1-The factors related to the first group (lecture, teaching methods used, its academic specialization), are factors actually realized, and that the degree of impact on the academic level of the students of the Department varies from one factor to another factor. It reached the highest value of the weigh mean to sample items the views of (3.93) and weight percentage (78.54), and the lowest value for the weigh (1.81) and weight percentage (36.21).
2 -The second group of factors relating to the (student and the surrounding environment), are factors actually realized, and that the degree of impact on the academic level of the students of the Department also vary from factor to another. It reaching the highest value for the weigh mean to sample items the views of (4.13) and weight percentage (82.62), and the lowest value of the weigh mean was (2.15) and weight percentage (42.91). As well as the need of the environment surrounding the student (physical, human, physics) to the process of organizing to achieve effectiveness and impact on learning outcomes.
3 -The third group of factors relating to (learning package), the other factors are actually realized, and that the degree of impact on the academic level of the students of the department vary from factor to another. It reached the highest value for the weigh mean to sample items the views of (4.30) and weight percentage (85.92), and the lowest value of the weigh mean was (3.48) and weight percentage (69.61). Also the learning package need to tightly regulated in terms of the ease of the language and vocabulary of the package, Palace of content, themes thread.
4 -The most influential factors on the academic level of the students of department, was the third group of factors related to learning package, followed by the second group of factors related to the student and the surrounding environment, then factors the first group of factors related to lecture, and teaching methods used and the academic specialization, it reaching the weigh means and weight percentages respectively (3.85, 76.99), (3.35, 67.08), (3.13, 62.54).

There are several factors affecting spending behavior and interfere with each other , which leads to the difficulty of separating the impact one , and difficult to control . Therefore, interested in studying the behavior and spending based on economic theory and statistical analysis , and aims to reach a social concept and can be relied upon to determine its components and its causes.
In this paper, we address a number of variables that affect the behavior of spending visitor (tourist religious) in the city of Karbala , through a questionnaire prepared for this purpose , as it has been statistically analyzed in a manner (Rergrossing analysis) to find the best variable affects the behavior of spent visiting the holy city of Karbala . Were obtained on a number of conclusions and recommendations which will be presented in this research .
Key action : a questionnaire , regression analysis , test t, Test F.
Research Hypothesis : Despite the presence of a large number of factors specific to the behavior of spending for visitors to the holy city of Karbala , which is reflected in the privacy of accommodation , transport, food and drink , and shopping Ethnographic , but there are influential factor in these behaviors constitute the highest percentage in the influence of other factors .
The research aims : to achieve to :
1 . Framing theory about the spending behavior of visitors to the holy city of Karbala in the areas of accommodation , transport, food and drink , shopping and Ethnographic , factors affecting spending behavior .
2 . Analysis of the most important factors affecting the composition of spending behavior using statistical analysis (Rergrossing analysis) manner (Step wise) manner downhill sequence of steps, leading up to the formulation of the standard model to determine the factors affecting the behavior of the religious tourist expenditure .

The concept of empowerment administrative it\'s modern concepts that focus in intrinsically on the staff and give them the power and authority in order to strengthen the relationship between them and the company, including incentive to present their ideas and develop their contributions to innovation to serve their company, while the problem of the study focused on determining the applicability of the concept of empowerment of administrative and encourage managers to grant employees powers and boost confidence in their abilities to take responsibility, as the study aimed to determine the extent of the impact of administrative empowerment dimensions in achieving organizational citizenship behavior, to access this goal the researcher a questionnaire form of (27) questions distributed on a simple random sample in Zamzam Spring International Company Trade Cars And Machines . The reached found that the four dimensions of administrative empowerment have role in achieving organizational citizenship behavior. It also recommended strengthening the work in accordance with the concept of administrative empowerment because of its role in encouraging employees to creativity, innovation and a sense of belonging to the company

This Research aimed at determining the reflection of Talent Management Process on the Achieving Organizational Excellence for Iraqi Organizations. For this purpose the researcher has depended on the dimensions (Process) of Talent Management(Talent Recruitment, Talent Selecting, Talent Development, and Retention the Talent). The dimensions of Organizational Excellence (Strategic Planning, Focusing on The Market and Customer, Information Analysis, OperationEffectiveness, Business Results). The Asia cell Company for Communications has been chosen to verify this Research via a questionnaire used (30) individuals of the managers of the company, in addition to personal interviews. The Spearman connection factor and the (t) test to recognize the identity of this relation, and the (F) test to determine the identity of the regression equation, also the (R2) has been used to explain the degree of the influence of the independent variable in the dependent variable. Some of the most important conclusions the study arrived at are that Talent Management Process have active role on the Achieving Organizational Excellence. The study has been concluded with a number of recommendations, some of which are:
• Focus on attracting talented workers, enabling the company to achieve Organizational Excellence.
• Attempt to provide new services to subscribers of the company is constantly achieves its Organizational Excellence.
• Necessity to focus on recruiting talent management processes in the company\'s biggest comprehensively in light of the Iraqi environment characterized by a high degree of change and competition in the field of telecommunications and Internet services.
• Maintaining a high level of skills and expertise of employees through continuous training in order to support Organizational excellence and enriches their stock of knowledge.