Iraqi Journal for Administrative Sciences

The study examined the impact of job satisfaction of faculty members in a sample of Iraqi universities on their performance. Focusing on a problem represented by the university administration’s weak awareness of the importance of teaching satisfaction, which contributed to their weak performance of the educational and pedagogical tasks assigned to them, and seeking to achieve several goals, which were to determine the level of satisfaction and performance of the approved sample, which consisted of (100) male and female teachers as well. About its impact on their performance, the questionnaire was adopted as a tool for collecting data and several statistical methods for analyzing the data, and it reached a set of conclusions and recommendations to improve the reality of the situation.

Derivatives are one of the most important innovations in financial engineering. They were called derivatives because their value is derived from the value of the underlying assets. Swaps contracts are one of the most important derivative tools and are of great importance and widely used in many international banks due to the role these contracts play in enhancing investment opportunities for those banks and achieving the highest level. Possible revenues and profits and hedging the risks to which these banks are exposed, such as price fluctuation risks, interest rate risks, and foreign exchange risks, as well as their role in reducing traditional transaction costs.
Therefore, this research discusses the possibility of using these contracts for Iraqi banks in order to seek to benefit from the advantages of these contracts for the benefit of Iraqi banks. The main goal of the research was to clarify the mechanisms and operation of swap contracts, especially with regard to interest instrument swaps and currency swaps, and to explain their basic role in speculation and achieving profits by achieving them and saving costs. To achieve the goal of the research, the research adopted the hypothesis that the use of swap contracts for Iraqi banks will help them. To reduce financial risks and achieve profits through interest rate swaps and currency swaps.
This research concluded with a set of conclusions and recommendations that can contribute to improving the level and performance of Iraqi banks and help them achieve their goals in the required and correct manner.

The research seeks to determine the relationship (correlation and directions of influence) between the types of technical innovation and their impact on the dimensions of competitive advantage in a selected group of industrial companies in Nineveh Governorate. The interest of the senior management of the industrial company in the types of technical innovation and the dimensions of competitive advantage contributes to the possibility of providing something unique that enables This allows the company to win over its other competitors and then achieve success, survival, and growth in the business world. Given the lack of a study that addressed the relationship between these variables in Nineveh Governorate in general and the University of Mosul in particular, the researchers sought to include in their current research these variables within a comprehensive framework in an attempt to study the relationship. Between them.
In general, the research attempts to answer the following questions:
1.Is there a clear perception among managers in the companies under research about the concept and types of technical innovation?
2. Is there a clear perception among managers in the companies under research about the concept and dimensions of competitive advantage?
3. What is the nature of the relationship (correlation and directions of influence) between the types of technical innovation and the dimensions of competitive advantage in the companies under research?

The current research addresses an important topic that focuses on diagnosing the role of intuition in making strategic decisions. Most of the studies that dealt with the concept of intuition were characterized by the psychological aspect and the predominance of theoretical frameworks. While a small number of administrative studies that dealt with clarifying the reality and nature of this concept, the current research aims to shed light on the concept of intuition and explain its role in making strategic decisions by surveying the opinions of a sample of (23) leaders at the level of presidents and members of the councils of colleges with administrative specialization (Administration and Economics / Baghdad; Administration and Economics / Al-Mustansiriya and the Administrative Technical College). (with a counter)” The questionnaire was used as the main tool for collecting data and information from the research sample, and their answers were analyzed using the weighted arithmetic mean, standard deviation, percentage weight, and two tests (f, t).
The research reached a set of results, the most prominent of which are:
The general weighted arithmetic mean for both the total intuition and strategic decisions was higher than the hypothesized mean.
- There is a strong positive relationship with a moral significance between intuition and decision-making, as the correlation coefficient between them reached (0.889).
- Intuition has a significant impact on strategic decision-making, and the percentage of its impact is (79%).

We hear a lot about what's happening to the Dow Jones Industrial Average (DJIA) every day. And you probably do
Also about other stock indices such as the S&P 500 index, the Nasdaq Composite index, the Nikkei index, or even the Saudi stock index. If you listen carefully, you will realize that these indices experience different relative changes (which is the way changes should be announced). The reasons for some differences are clear, but there are other reasons that are not clear. Therefore, in this paper we will review how the main indices differ in characteristics that help us understand why the relative changes of different indices should differ over time. We will organize the discussion of indices according to a stock sample weighting scheme. We will start with the price-weighted index because some of the most popular indices fall into this category. The next group is the value-weighted index, which is the method currently used for most indicators. Finally, we will examine the unweighted indicators. The research has reached a number of conclusions, the most important of which are two of the most important requirements for building stock market indices: an appropriate and representative sample, an appropriate and solid weighting scheme, as well as an accurate and clear mathematical method for calculating the value of the index. The value-weighted scheme is the best among other weighting schemes. The research also reached a number of recommendations, the most important of which is the need for the concerned authorities in the Iraq Stock Exchange to build a value-weighted index that adopts the modified weighting method and includes all stocks listed in the market. In addition to the necessity of building sectoral indicators weighted by value. Each of them contributes to reflecting the true general picture of the performance of companies operating in that sector, in addition to the comprehensive picture reflected by the comprehensive index. Especially since the market to this day talks in its bulletins about the “price index”!

This study aimed to explore the factors that affect the application of international auditing standards. It is classified into two types: internal and external. The internal factors were the soundness of the internal control systems and the application of international accounting standards. The competence and qualifications of accountants and internal auditors in Iraqi economic units; And auditors in the Financial Supervision Bureau; As for the external factors, they were represented by accounting education and research, laws and legislation regulating and influencing the accounting and auditing profession, organizations, bodies and local bodies regulating and influencing the accounting and auditing profession. Several methods were used to collect data for the study, such as questionnaires, interviews, objective data collection, and others. The study found the influence of both the studied internal and external factors on the application of international auditing standards in Iraq. The study recommended the need to emphasize the application of international accounting standards and international auditing standards in Iraq through increased qualification. The professionalism of accountants and auditors, the development of accounting education, the need to combine the academic side with the practical side, and the enactment of binding legislation to implement international accounting and auditing standards; Activating the role of organizations and bodies responsible for regulating the accounting and auditing profession in Iraq.

The research aims to identify the impact of organizational culture on organizational affiliation, based on the hypothesis that “there is a significant effect of organizational culture on organizational affiliation, as the College of Management and Economics at Al-Qadisiyah University was chosen as a study population, and then (95) questionnaire forms were distributed, with a percentage of [69%].” From the study population on employees in the college, the questionnaire included two parts, the first part was for organizational culture, while the first part was devoted to organizational culture, while the other part was devoted to organizational affiliation; using a set of statistical methods, such as the arithmetic mean, the correlation coefficient, the F test, and the t test, then verifying the validity of the hypothesis that The research was launched and a set of recommendations were formulated that are consistent with the research results.

It is not new that terrorism is practiced in various parts of the world, and it is no secret that its causes are multiple. However, what is happening in Iraq draws attention and deserves scrutiny, because it is intertwined in the ideological concept, and this means that what is happening in terms of terrorism in the world is partly due to building the cultural personality of individuals. . Hence the idea of examining the relationship between cultural personality and terrorism. Personality is an expression of the true social essence of the human being, that is, it is the set of characteristics (characteristics) that distinguish an individual (the human being) in himself from others in general physical structure, intelligence, character, and general behavior. Culture represents the good qualities and good actions that guarantee the rights of society in an important aspect. It is an ideological implication and represents the social values of customs and traditions that are practiced by society, and this represents a social implication, and the ideological and social implication represents culture, and from here the relationship between belief and personality building becomes clear and thus reveals the nature of behavior based on the level of correct or incorrect understanding of the belief and embodying that realistically.
Hence, the relationship between terrorism and the cultural personality are two inseparable parts, because the individual’s personality grows and develops from its various aspects, within the cultural framework in which it arises, lives, interacts and acquires.
The intellectual and behavioral patterns that adapt the individual and his relationships with his general surroundings.
The research reached a number of conclusions, namely that the real key to reducing terrorism is the correct understanding of the Islamic doctrine, and that the reason for the delay and relapse of Islamic rule is the deviation from the correct approach in understanding the Islamic doctrine. Also, one aspect of terrorism is the result of ideological extremism.
The research also came out with a number of recommendations, the most important of which is to return to the faith and understand it on the basis of its truth. This is the responsibility of scholars and to pay attention to human dignity before God and to develop a national program to restore the true Iraqi culture to the minds of the Iraqi citizen and to help those who are culturally anxious by restoring confidence and true insight into the methodology of right and wrong.

The phenomenon of administrative corruption is a very widespread global phenomenon with deep roots that take on wide dimensions, in which various factors intersect that are difficult to distinguish between. Corruption is a phenomenon known to all societies in all times and eras, and it continues because it is not specific to a society in itself or a specific historical stage. However, the size of the phenomenon is worsening to the point that it has become Many societies are threatened with stagnation and perhaps collapse. The more these societies achieve a higher degree of democracy and transparency, the greater their ability to combat and contain corruption. This means that there is an inverse correlation between the level of quality or goodness of governance and the degree of corruption and its spread in any society. The greater the quality of governance. The level of corruption, its degree of seriousness, its extent, and its spread have decreased, and vice versa.
This fact has a logical consequence, which is that improving the quality of governance is the most effective way to combat corruption. We believe, based on what is happening in Iraq regarding administrative and financial corruption, and according to the corruption cases announced by the Public Integrity Commission, which has approached the third thousand of them, that (73) seventy-three cases concern people at a high level in the government.
Accordingly, the government must begin to protect everyone responsible for corruption, whether financial or administrative to curb his enthusiasm for corruption, and to be honest without losing his balance or compromising his money and honor before he bargains with the honor of the Iraqis or their money.

Relationship marketing is a modern approach and a new rising point for marketing activities adopted by many contemporary business organizations. This is due to its focus on building and establishing continuous and long-term relationships between the organization and its customers. By attracting them to its products and services; As well as keeping them as assets or knowledge assets. The study seeks to test correlations between the main variables. The questionnaire form was used as a main source in completing the practical aspect and in surveying the opinions of the research sample. A set of indicators and statistical tests were adopted to develop a scientific approach that enables business organizations to adopt a relationship marketing strategy. The study reached a set of conclusions that were relied upon to provide recommendations consistent with them.

Accounting plays an important role in economic and social life through the production of accounting information and its presentation in financial statements. The research problem stems from the existence of a cut-off period between the date of the balance sheet and the date of approval of the issuance of the financial statements. During that period, important events may occur that have a fundamental impact on assets or liabilities. related to the company or events occur that affect the company’s ability to continue its activity, and these events are called subsequent events. Failure to consider these events when publishing the financial statements leads to the financial statements being misleading and not expressing the true financial position of the company and those affecting the decisions of the users of those financial statements. The research focuses On the events that accompanied the war on Iraq in 2003 and the resulting damage to the General Company for Textile Industries / Babylon (research sample) and how to address them accountingally in harmony with local and international accounting standards. These events are classified into two types: -
1- Events that provide additional evidence about conditions that existed at the date of the balance sheet and are described as events that require modification, meaning that assets and liabilities must be modified and disclosed in the financial statements.
2- Events that arose after the balance sheet date and provide evidence of cases that did not exist when preparing the balance sheet. They are described as events that do not require amendment, and we limit ourselves to disclosure in the financial statements. Among the means used to disclose events after the balance sheet date of the basic financial statements are explanatory notes, the auditor’s report, and the management report.