Kerbala International Journal of Management and Economics

Abstract
The research seeks to test the effect of comprehensive productive maintenance and the extent of its contribution to improving the performance of operations, and the problem was summarized by a set of questions, including (What is the level of influence of the comprehensive productive maintenance pillars in enhancing the level of operations performance in the General Company for the Automobile Industry / Alexandria) where the researcher distributed (100) A questionnaire on a number of employees of the company in question, and (99) questionnaires were retrieved, (95) of which were valid for statistical analysis with a response rate of (94%), and for data analysis using (Smart PLS V.20), (SPSS v.25), The research reached a set of conclusions, including (that comprehensive productive maintenance contributes to explaining and enhancing the performance of operations of the general company at a moderate level). Based on these conclusions, the researcher presented a set of recommendations, the most important of which was to expand the relationship between the management of the company in question and the professors of universities and institutes by continuing to hold training courses, conferences and scientific seminars in the field of comprehensive productive maintenance because of their role in improving the performance of operations.
Key words: Total productive maintenance, operations performance, the General Company for the Automobile Industry / Alexandria.

Abstract
The aim of the current research is to know the role of development in the dimensions of moral capital represented by (honesty, loyalty, altruism, integrity, chastity) of the heads of scientific departments and directors of divisions and units in the Technical Institute of Babylon in reducing bullying behaviors represented in the dimensions (belittling, undermining work, Verbal abuse) which may be practiced by them against members of the staff working in the scientific departments, divisions and units. In order to reach the results related to the research variables through the questionnaire prepared as a main tool for collecting the primary data related to the research, (200) questionnaire forms were distributed to the staff in the scientific departments, divisions and units. Only (167) forms were retrieved, the number of which was valid for statistical analysis (161) forms. While relying on the statistical analysis program SPSS v.23 to analyze the data and extract the results related to describing and diagnosing the research variables, testing its hypotheses, verifying the accuracy of the data, the validity of its content and its consistency using some statistical measures, including (Cronbach's alpha coefficient, internal consistency, arithmetic mean, standard deviation, importance Relativity of the mean, Pearson correlation, simple linear regression). The research reached a set of results, the most important of which is that the heads of scientific departments and directors of divisions and units in the Technical Institute of Babylon possess very high levels of virtuous qualities that fall within the moral capital, as well as the presence of an adverse effect of moral capital in bullying in the workplace at the level of the variable and dimensions. Among the most prominent recommendations included in the research is that maintaining high levels of the quality of individual and collective performance in the workplace requires the provision of comfortable and safe workplaces characterized by a positive atmosphere and assigning responsibility for their leadership to people who are distinguished by their possession of an ethical capital that can play a major role in stimulating creativity among workers.
Keywords: moral capital, workplace bullying, Babylon Technical Institute.

ABSTRACT
The Objective Of The Research Is To Apply The Target Cost Technique Using The Continuous Improvement Technique And Its Fields Of Use In Muthanna Cement Company And From The Main Objective, There Are Secondary Objectives Represented By Reaching The Target Cost By Knowing The Prices Of Competing Goods Through The Adoption Of Continuous Improvement Technique For The Purpose Of Rationalizing The Cost Of The Product And Maintain The Quality Required. Thus, The Problem Of Research Has Emerged In The Inability Of Local Companies To Enter The Field Of Effective Competition With Other Companies Operating In The Same Economic Sector Because Of The High Cost Of Its Products, Which Led To The Sale Of The Product At Lower Prices Than Its Cost And The Inability Of Companies To Achieve Profits And Thus Difficult To Compete In The Market With Foreign Products. The Research Was Based On The Hypothesis That The Application Of The Continuous Improvement Technique To Reach The Target Cost Technique, Which In Turn Lead To Rationalize The Cost Of The Product And Increase The Profits Of The Company Under Normal Working Conditions And Available Energy And Its Ability To Improve The Quality Of Its Products And Improve Pricing Decisions As Well As The Need For High Coordination Between Administrative Levels. As A Result Of The Advantages Of This Technique For Companies, There Was A Need To Consider The Possibility Of Applying In One Of These Companies As A Sample For Research, Namely Muthanna Cement Company.
The Research Concluded That The Company And The Local Companies Can Apply These Techniques, The Research Recommendation Was Based On The Fact That All Local Companies Have The Potential To Apply These Techniques Because Of Its Advantages And Benefits In Achieving The Objectives Of These Companies In Rationalizing The Costs Of Their Products And Increasing Their Performance.

Abstract
Financial literacy is a very important issue for developed countries, especially in the last two decades, because it is directly related to development programs and sound financial management. In contrast, many countries seek to deliver financial services to all individuals to create a conscious generation that possesses financial knowledge and financial access that makes it immune to financial exploitation. This study attempted to find out the effect of the global financial literacy index on the techniques of financial inclusion for several Arab countries based on the results of the global indicators for both variables. The study showed a clear weakness in adopting appropriate programs and techniques that were clearly reflected in the indicators results for those countries, and of course the results showed a strong and moral link and impact between them and most of the index countries. The study recommended paying attention to expanding the activities of the banking sector to include all groups of society in a way that enables individuals to leave the habit of keeping their money at home and go to the bank for its development.

Abstract
The industrial sector is one of the important sectors for any country in the world, especially developing countries that seek to achieve the process of economic development, and that the development of this industry sector and good interest in it requires the development and attention to economic units. Therefore, we find that the
process of evaluating the economic performance of economic units is gaining great importance for many Countries because of their positive results, we find that they are reflected in the performance of the economic units' activity, and when the researcher conducts the process of evaluating the economic performance by applying the indicators and standards, it is found that the company has good productive capacities through the results that were reached when applying the indicators and standards as well as the emergence of some problems that led Deviations from achieving the goals that the company seeks to achieve, and among these problems is the problem of transferring raw materials from outside the country, as well as changing exchange rates, and the entry of similar imported products into the company's products without supervision, imposing customs restrictions and other problems, and in order to address these problems, a number of measures have been taken, including Conducting the periodic evaluation of the company and providing recommendations through which the company can rise to high levels And rh.

Abstract:
Is the subject of foreign trade one of the important topics in economic analysis as foreign trade contributes an important role in linking economic sectors with each other and securing the basic needs of citizens and production requirements as well as its role in the disposal of the final products of these sectors. In addition to that, trade includes a wide movement of individuals, capital and expertise Technical and administrative and the provision of stockpiles of foreign currencies, and thus trade works to integrate international markets and the growth of economic sectors and move the development process, and the trade of agricultural, food and industrial materials is one of the most important paragraphs of the general trade E of the country as they relate to the need to fill the growing demand of those goods in order to provide the needs and supplies necessary for citizens.

The method of the decentralized state administration system tends towards tasks , jobs and the participation of decentralized bodies in the process of legislation and implementation . This approach gives greater powers to productive local authorities in the governorates and regions ,which greatly contributes to the economic development of these areas away from the decisions issued by the authorities in the center . Because the Iraqi economy is going through many economic transformations , including the transition from central planning systems in the state administration and economic development to decentralized systems , this transformation was accompanied by the emergence of many economic loopholes that helped spread administrative and financial corruption in all the joints of the state and its economic activities , which leads to the poor implementation of economic development plans and inequality in the distribution of wealth and income at the provincial and regional levels . This matter was greatly reflected in the weakness and absence of the economic development process in general , and thus the need for new mechanisms and systems that would contribute to extricating the Iraqi economy from this reality.

Abstract:
The study examines the impact of hospitality ceremonies on achieving sustainable tourism development in order to give it further concern. Therefore, the research problem is represented in lack of interest from stakeholders in developing the reality of hospitality in the marshlands of southern Iraq, which entered the World Heritage List, and reflected on the level of sustainable tourism development with its environmental, economic and social dimensions. The research proceeded from two main hypotheses to explore the nature of the correlation and influence between the two variables investigated by analyzing the answers of the members of the research sample, which included a number of specialists in the development and tourism aspects of the marsh sites, and employees of the Iraqi Tourism Authority, specifically the departments of the governorates (Dhi Qar, Basra, and Maysan), and the Marsh Recovery Center at the Ministry of Water Resources. The study used the questionnaire as a main tool for collecting data in an effort to test the hypotheses. The questionnaire was analyzed using the statistical program (SPSS-V22), and some of the statistical methods such as: arithmetic mean, standard deviation, coefficient of variation, correlation coefficient, and simple linear deviation equation. The most prominent conclusions in the research was that interest in developing the influencing factors of hospitality ceremonies, including education and culture, customs and traditions, tourism awareness, and hospitality techniques has all a significant impact on achieving the dimensions of sustainable tourism development for the marshlands of southern Iraq in line with the requirements of the World Heritage List.

The study reached a set of conclusions, perhaps the most important of which is the absence of a statistically significant impact relationship between financing indicators, liquidity indicators and the market. The study presented a set of recommendations, the most important of which is the need for the management of the Jordan Islamic Bank to develop financing strategies between financing by ownership and financing by deposits in order to achieve an optimal combination between them. Which makes the financing cost minimal.

Abstract
The exchange rate is one of the means by which the monetary policy objectives of reaching monetary stability in any national economy can be achieved. Through the exchange rate channel, the central bank can maintain the general level of prices and the income level within the economy and thus control the level of exports and imports from During the control of the exchange rate and the amount of currency sold in the auction, the controversial question raised by the research is whether there is a correlation between the indicators of the exchange rate and the capital adequacy index, which is one of the sub-indicators of banking stability. The research worked on measuring the impact and correlation relationship between the two variables during the study period (2010-2019) and reached a number of results, the most prominent of which is that there is a positive moral correlation between the window exchange rate (the official price) and the amount of window sale from the side of the capital adequacy indicator for the Iraqi banking sector On the other hand, the research also found that there is no significant effect of the window exchange rate or the window sales quantity on the adequacy of capital through the parallel market price. . The research recommended the necessity of studying the role of the monetary policy of the Central Bank of Iraq in a way that it can influence the banking sector to increase banking stability and thus increase monetary stability.

Abstract
The research deals with an attempt to link between two important topics that occupy the thinking of many researchers and analysts in the field of financial management, namely the risk and growth of the market value of shares. The growth of the market value considered by the market one of the most important strategic goals pursued by the owners of companies with the means of success and continuity. Growth is affected by many factors, some of which contribute to pushing forward the value of growth and others contribute to impeding that growth.This research aims to test a hypothesis indicating (there is a positive statistically significant relationship between financial risk and the rate of growth of the market value). The risk was expressed in terms of standard deviation and a rate of growth of the market value was reached by the ratio of (profit / price) or what is known as the profit multiplier.The banking sector was chosen as an area for testing the hypothesis of research expressed by ten banks listed in the Iraq Stock Exchange for the period (2005-2014). The research concluded that there is an inverse statistically significant relationship between financial risk and the market value growth rate. In addition, the research recommends that investors need to know the level of growth of the market value of the banks, which helps them in assessing whether the share price of that bank is high or suitable to buy that share

Abstract
Companies seek to achieve the highest level of transparency in disclosure, the aim of the research is to identify the extent of the information's ability to enhance transparency by relying on the analysis of financial information (profitability and liquidity) and non-financial information (SASB standards) by analyzing company reports according to the indicators of insurance standard (FNO301) To learn about the degree of transparency about issues of transparency in reporting according to the indicators issued by the S&P Foundation, the importance of research is highlighted through the main and important role of transparency. The aim of the research is to identify the importance of information and its role in promoting transparency and the extent of companies ’commitment to reporting sustainability accounting standards, and the level of transparency. In the financial reporting of companies according to the model issued by the (S&P) organization and the extent of the influence and correlation between the information in enhancing transparency, the research problem stems from the lack of transparency as the results of the research showed that the level of companies' commitment (the research sample) to reporting the insurance standard was weak as the general average of companies reached (25.292%), as for transparency in reporting, the results showed that the percentage was acceptable and varied, as the general average for companies reached (56.952%), as for the statistical relationship between the variables The program outputs (SPSS) were relied upon, as the relationship between transparency and profitability was positive for companies (Al Hamra - Dar Al Salam) and opposite for companies (Al Amin - Al Khaleej). As for the relationship between transparency and liquidity, it was positive for companies (Al Hamra - Dar Al Salam - Al Amin - Al Ahlia) and it was opposite. For (Al Khaleej) company, as for the relationship between transparency and sustainability, it was positive for all companies (the research sample).

Abstract
The study aimed to learn about internal audit practices to reduce and evaluate the risks of computerized accounting information systems and their impact on strategic decisions in a sample of Iraqi public companies in Maysan province, and to achieve this goal, a questionnaire form was designed as a data collection tool from the sample of 100 internal auditors and accountants working for two Iraqi companies belonging to two sectors.In light of the researcher's conclusions, the most important of which is the internal audit contribution in reducing and evaluating the risks of computerized accounting information systems and their impact on strategic decisions in Iraqi public companies. In light of these conclusions, the researchers recommend enhancing the role of the current practices of internal auditing in public companies to play its effective role in assessing the risks of computerized information systems and the need to grant more powers and support by Iraqi public companies to internal auditing through the plans and policies adopted by the internal audit to face the risks Computerized accounting information systems and their reduction for strategic decision making.