Kerbala International Journal of Management and Economics

Abstract
The aim of the research is to test the influence and correlation relationships between cognitive complexity and strategic ingenuity. The questionnaire was used as a main tool for collecting data and information; The sample represented (79) leaders in mobile communications companies; The data was analyzed using a number of statistical methods and tools in data analysis, represented by (inferential statistics and descriptive statistics); These methods were used by a number of statistical programs; The research reached a number of conclusions, the most important of which are: the adoption of the skills of cognitive complexity by the leaders of the surveyed companies; Because of its tangible impact on achieving strategic ingenuity

This research aims to know the role of human capital in its dimensions (knowledge, experiences, skills, abilities) and its impact on enhancing the creative performance of workers (originality, fluency, flexibility, sensitivity to problems, detail), and the (Saman Cement) plant was selected. In Al-Muthanna governorate, there is a field for conducting the field side of the research through a sample of (145) individuals, since the research problem centers on the accelerating environmental changes that drive the research organization to keep pace with these changes and confront them, from developing human capital for the purpose of achieving the best creative performance. The questionnaire was used as a tool to collect data, and through the use of some statistical methods, a set of results was reached, perhaps the most prominent of which is (the presence of a positive statistical effect between the human capital in its dimensions and the creative performance of the workers in the research laboratory), and the study concluded with a set of recommendations The most important of them was the necessity of the organization’s interest in and developing human capital and working to invest it through (training and education), with the aim of acquiring new knowledge, skills and experiences, and this in turn enhances and improves the creative performance of workers, which enables the organization to achieve its goals.

The current research aims to show the effect of virtuous leadership in promoting the well-being of the workplace within the spatial research sample represented by the Al-Kafeel Specialized Hospital in the Holy Karbala Governorate. In order to achieve this goal, the independent variable, virtuous leadership, was measured with five sub-dimensions (courage, temperance, justice, prudence, and humanity). The research sample was (138) members of the administrative staff working in the different departments of the hospital. In order to reach the results, the descriptive analytical approach was used and data was collected by adopting the questionnaire as a basic tool for data collection. Several statistical methods were used, represented by the normal distribution test, confirmatory factor analysis, descriptive statistics, simple correlation analysis, and structural equation modeling based on the ready-made programs SPSS V. 23 ; Amos V . 23 ; Excel 16)) The researcher reached a set of conclusions, the most prominent of which is the existence of a significant effect of virtuous leadership on the well-being of the workplace. About work and the application of virtues at work is essential to obtain positive results and achieve well-being, satisfaction and commitment at work.

The business environment in the current era is witnessing a great and remarkable development in the means, methods and techniques of production, as the volume of production expanded and the products became more complex and diversified, and as a consequence the requirements of customers diversified, and the volume of competition between economic units increased in general, which led to the provision of competitive prices in the market while maintaining the quality The products offered, which necessitates the economic units to follow modern approaches and methods that contribute to reducing the cost of their products to keep pace with the prices imposed by the competitive business environment as well as achieving higher profit rates, and as a consequence many modern strategic cost tools have appeared that contribute to reducing the cost of products and maintaining their quality , and among these tools are the target cost technique and the value engineering technique, as the research aims to demonstrate the role played by employing the integration between the two techniques of target cost and value engineering to reduce the cost of the product, and in order to achieve this goal, the industrial sector was chosen as a research community for what this sector represents from Of great importance in supporting the local economy, in addition to the weak competitive positions of this sector compared to the industrial sector in the countries of the world. The General Company for Textile Industries / Al-Qudifa Laboratory as a sample for research, and the researchers followed two approaches, namely the deductive and inductive approach, in enriching both sides of the theoretical and practical research. The old traditional, which has become unfit to face the major developments taking place in the business environment, in addition to employing the integration between the two techniques of target costing and value engineering contributes to reducing the cost of products while ensuring the preservation of their quality.

some financial indicators of the Iraqi Stock Exchange for the Iraqi Stock Exchange for the period (2004-2020), and the method of analyzing tabular data was used using index numbers and compound annual growth rates, and the use of modern standard tests; The standard tests indicated that there is a weak effect of the internal debt (IND) on the index of market value (MV) and trading volume (VS), and it was also clear that there is a reciprocal effect according to the principle of causality between the internal debt (IND) and the number of shares index (NS). There is no causality between the internal debt and the market value. The estimation of the relationship between the internal debt (IND) and the number of shares index (NS) is one of the best estimated standard models; The value of (R2) was high (84%) compared to the rest of the models.

This study came to examine budgets within the real requirements for preparing an approved government budget, and this study aims to see the different approaches that were used in preparing the general budget in different countries of the world and to choose the best method or approach in light of the financial savings achieved and controlling government spending rates in these countries. The study was based on the hypothesis that there are important effects in the organizational performance of the Iraqi government units through the use of the method of balancing programs and performance with reference to some successful international experiences in this field. The importance of this study lies in the fact that it focuses on how to find ways to implement program and performance balancing for the ability to control organizational performance. The study came out with theoretical and practical conclusions that diagnosed the reality of the budget applied in Iraq and the possibilities available for implementing program and performance budgeting. The most prominent of these conclusions was the integration of the role of balancing programs and performance with organizational performance and the existence of a relationship and impact between the variables of the study, which supports the statistical formulation of the study's hypotheses. Based on that, a number of recommendations were presented, the most important of which is the necessity of arranging the allocation of government spending among the priorities that meet the needs of government units and society together and their remarkably significant impact on reality.

Financial derivatives, including futures contracts, are among the tools that have a significant impact in reducing the level of risk for transactions, whether in real or financial assets, especially in a highly dynamic environment such as the Iraqi environment. The political and security changes and legislative controls of the Iraqi Stock Exchange are factors that make it exposed to high levels of risk Price fluctuations and consequently great losses for the companies listed in the market and investors. Dealing with future contracts helps to hedge and avoid loss and speculation by market workers, and because the Iraqi Stock Exchange does not deal with financial engineering tools in general and futures in particular, this research is devoted to simulating and hypothetically the returns achieved from using The futures and their role in hedging against the risk of price fluctuations, as it seeks to show the impact of the application of the strategy of hedging future contracts, both long and short - in the environment of the service sector in particular and the rest of the companies listed in the Iraqi Stock Exchange in general - in hedging against the risk of price fluctuations, by demonstrating the ability of hedging strategies using futures contracts In order to avoid or reduce losses resulting from fluctuations in the prices of securities in the market. Consequently, the market and the companies listed therein urged the need to think seriously about adopting it to avoid losses that harm the investor and the national economy. Profits from the future position if the short hedging strategy is adopted in case the forward prices are lower than the current prices.

The aim of the research was to identify the concept of external, joint and participatory audit and the influencing factors affecting it and to analyze those factors and their impact on the value of the company and related variables. and the Bank of Baghdad, and based on the published financial statements of those samples, For three years from 2017 to 2019 for the purpose of measuring the value of the company through the use of the simple equation Tobin's Q, as the results of the research showed that there is a positive impact relationship between audit quality and the market value of Baghdad Company, as for the second hypothesis, which is the factors affecting audit quality and value The market value of the Baghdad Company, as it becomes clear that the factors affecting the quality of audit explain 36% of the total changes in the value of the company, while the remaining percentage (64%) is related to factors that are not included in the current test model. As for the results of testing the impact of joint and participatory auditing on the market value of the company, as it becomes clear that joint and participatory auditing explain (12%) of the total changes, while the remaining percentage (88%) is related to factors that are also not included in the current test model.

The business environment in the current era is witnessing a great and remarkable development in the means, methods and techniques of production, as the volume of production expanded and the products became more complex and diversified, and this development cast a shadow on the environment. The severity of this deterioration or eliminating it and then improving the environmental aspects and at the same time taking into account the economic aspects of the product and the production process, and this strategy is the cleaner production strategy, and the research aims to show the role that the cleaner production strategy plays in enhancing the sustainable competitive advantages of the economic units represented by cost leadership, as well as the Reducing the adverse environmental impacts caused by products and production processes.
In order to achieve this goal, the industrial sector was chosen as a research society because of the great importance this sector represents in supporting the local economy, as well as the impact of this sector on the environment clearly through environmental pollution produced by products or production processes, and the State Company for Industry was chosen. Cars and equipment / battery factory as a sample for research, to apply the strategy of cleaner production, and the researcher has followed two approaches, which are the deductive approach and the inductive approach in enriching both sides of the theoretical and practical research, and the researcher reached many conclusions, the most important of which is that the economic unit in question does not apply any strategies of its own, but works The old traditional systems, which have become unqualified to face the major developments taking place in the business environment, in addition to the application of the cleaner production strategy contributes to enhancing the sustainable competitive advantage.

Abstract:
The aim of the research is to measure the ability of internal auditor to face the risks of creative accounting practiced at the level of some enterprise management and its impact on producing reliable financial reports. In the Iraqi Stock Exchange, 100 questionnaires were retrieved valid for analysis, the results of which were approved for the purposes of statistical analysis. The statistical programs SPSS program, Amos program and appropriate statistical methods were Adopted in testing hypotheses and reaching the conclusion that the internal auditor has an important role in limiting creative accounting practices and this in turn It gives reliability to financial reports, as financial reports that contain reliable information help to make financial decisions about the company's financial position. The study recommends paying attention to preparing financial statements characterized by high quality information.

The study aims to analyze time series models and choose the best way to predict the number of auditors for the Holy Karbala Passports Department. In order to provide the passport service to all auditors with high quality. The study used data for the number of auditors for the two years (2016-2017). The study used thirteen methods of statistical analysis of time series models (the general trend method, the general squared trend method, the seasonal general trend method, the exponential growth curve method, the single and double exponential smoothing method, the moving method, the winter factorial and aggregate method, and the Autoregressive moving averages method five ranks (ARIMA). Using the (Minitab-version14) program and the study reached several results, the most important of which are that the number of auditors for the Holy Karbala Passports Department is not stable and changes at an increasingly in recent year. Moreover, the study obtained future data. Monthly predictive values where the study concluded that in the summer seasons the momentum is high and reversed in the winter seasons, the study concluded the best prediction method is the Moving averages method for the daily data, Depending on the value of the standard mean squared deviation (MSD) of all forecasting methods used. Moreover, the study recommended the need to pay attention to scientific studies and that seek to develop the Iraqi passport service. Moreover, the study also recommended the use of (time series models) in forecasting operations.