magazine of college Administration&Economics for economic & administration & financial studies

This research aims to know the impact of cooperative leadership through its dimensions (traits, skills, behaviors) in distinguishing organizational performance through its dimensions (efficiency of operations, distinction of working individuals, strategic distinction, excellence of organizational culture), and the research problem has been identified in the main question: Is there A role for collaborative leadership in achieving excellence in organizational performance, and in order to achieve the research objectives, the descriptive and analytical approach and the questionnaire were used as a main tool for obtaining data, and the research sample consisted of (50) individuals.
A hypothesis plan for the research was developed that translates the main and sub-hypotheses to it, and in order to ensure the validity of the hypotheses, they were tested statistically using a set of statistical methods through the computer program (Spss v. 23).

Given the momentum of work in economic units and the reliance on voluntary audits, the use of relative importance indicators will limit the auditor’s judgments, that is, determining a low monetary value of relative importance leads to an additional and inappropriate effort by the auditor, and if he determines a high monetary value, he may ignore A fundamental error for this is the auditor’s reliance on the indicators of International Standard No. 320 issued by the International Federation of Accountants, which limits the auditor’s judgments that lead him to issue an inappropriate opinion on fundamentally distorted financial statements and an indicator (5%) will be adopted for the minimum relative importance in The items of the financial statements of importance and (10%) in the upper limit of materiality, according to what has been set by (IFAC).The aim of the research is to identify the reduction of the auditor’s judgments in the audit process that may expose the auditor to severe consequences that affect and be affected by it to the acceptable low level by adopting audit procedures approved in accordance with Iraqi accounting standards and rules in light of the relative importance, and determining the levels of audit approved according to the relative importance by Professional organizations interested in auditing affairs and comparing what has been audited by the Federal Office of Financial Supervision and determining the difference between them. To achieve the objectives of the research and test its hypotheses, the actual data of the company for the production of ready-made garments for the years (2016, 2017, 2018), which is a joint stock company and according to its availability in the Iraqi market, was relied upon. for Securities.The research reached a set of conclusions, the most important of which are:
1- Relying on the relative importance of the audit gives the auditor the percentage of detailed audit that he must adopt in light of a certain percentage of the permissible risk and based on this percentage, he determines the sample according to which he will base his opinion on the financial statements in an impartial and scientific manner and avoiding legal accountability from the client or the profession or the third party (the users of the financial statements).
2- Through the comparison processes in the process of issuing an opinion according to personal judgments in some cases, we notice a significant difference between the issuance of the opinion according to the relative importance indicators specified by the FASB on the judgments of the observer, and this indicator proves the hypothesis put forward.
The research reached a set of recommendations, the most important of which are:
• Motivating auditors to conduct audits according to the relationship between audit risk, relative importance and the size of audit samples to reach scientific and objective results to an acceptable extent to avoid falling into the audit risk of expressing an incorrect opinion on the financial statements, which leads to accountability from the related parties.
• The need to take into consideration the relative importance at all stages of the audit process in the process of planning, implementation and issuing an opinion, given the effective indicators it contains in judging the importance of the element or not.

Consumption is of great importance due to its association with people. In addition, its study is a significant tool that helps the planner to predict the size of demand and to draw up the state's price and tax policies, especially with regard to wages, salaries, subsidies and dealing with inflation. It helps to redistribute income in order to achieve the principle of social justice. As consumption is subject to a set of economic and social variables, it affects and is affected by those variables, the most prominent of which are the income factor and its distribution, GDP, population number, investment, prices and other variables.

The research aims to analyze the structural economic imbalances facing the Iraqi economy and impede the processes of economic growth and economic development, which would impede the achievement of an economic take-off that pushes the direction of economic diversification and get rid of the dominance of the unilateral economic pattern model in order to achieve acceptable rates of the desired economic growth.The research covered the analysis of structural imbalances in the structure of production, structural imbalances in the general budget of the bucket, structural imbalances in foreign trade, and the effect of each of them on economic growth rates in the Iraqi economy for the period (1970-2018). As the research hypothesis that the structural imbalances had a clear and significant impact in not achieving high rates of economic growth, as a result of the Iraqi economy’s reliance on the rentier resource to finance its budgets, as well as the use of the revenue of the rentier resource (oil) to import most of the goods into the Iraqi market, which led to a backward the productive system and its stalemate.

This research focuses on studying the infrastructure of information technology and identifying its impact on accounting information systems, as well as identifying the factors that help in raising the efficiency of accounting information systems and analyzing the role that information technology tools play in raising the efficiency and effectiveness of the outputs of accounting information systems. To achieve the research objectives, 50 questionnaires were distributed and extracted. The relative weight of each axis of the questionnaire to achieve the objectives and hypothesis of the research. Through this study, several conclusions were reached, the most important of which is the availability of advanced information technology infrastructure in government higher education institutions, and from this, it becomes clear how much interest the institutions pay to develop their information technology infrastructure. In government higher education institutions, this shows the extent of higher education institutions 'interest in the quality of accounting information and the existence of a strong relationship between the availability of information technology infrastructure and the quality of accounting information. Several recommendations were reached represented by increasing interest in developing databases to increase the ability to detect error And repetition in the Information and work to develop the skills of users of accounting information systems through their continuous participation in training courses.

Purpose: - The current study seeks to introduce transformational leadership and its impact on strategic change through the dimensions of transformational leadership (vision formulation, ideal effect, inspirational motivation, intellectual counseling, individual considerations) as an independent variable in the dependent variable of strategic change.
Design:- The study problem was identified with a number of questions, including the starting point, including the nature of the relationship between the components of transformational leadership and strategic change?
Are the transformational leadership components an impact in finding a solution to the organization's crisis?
More specifically, what are the limits of the contribution of the transformational leadership components in finding a solution to the organization's crisis?
In order to find the answer to these questions, they were tested in the Babil Electricity Distribution Directorate, and the study sought to test its hypothesis related to finding a correlation relationship between the study variables in order to answer the questions that were raised and define the problem through which the goals and objectives that the study aspire to reach are reached. In order to process the data, a set of statistical methods were used, and the results were extracted using the statistical program (Spss-v22) and the (Excel-2016) electronic calculator program.
Conclusions: - The study reached a set of theoretical and applied conclusions, among which is that the success of transformational leadership is linked to behavioral, cognitive and ethical elements and specifications, and it is one of the most leadership concepts for change leadership.

This research aims to test the effect of organizational socialization on situational job outcomes by surveying the opinions of an intentional sample of (374) employees working in the Electric Power Transmission Company / Middle Euphrates. In order to process this data and information, the researchers used a number of statistical software Excel; and SPSS V.23. The research concluded that there is an effect of organizational socialization on job outcomes.
Key words: organizational socialization, situational functional outputs, job, satisfaction organizational commitment.

The price of crude oil is subject to many economic and geopolitical factors, including the exchange rate of the dollar against the major international currencies (the euro, the British pound, the Japanese yen and the Chinese yuan). The research aims to reveal the nature of the relationship and causation between the exchange rate of the US dollar against the major currencies and the prices of crude oil in global markets. The results of estimating the model according to the (ARDL) methodology showed the existence of a co-integration between the studied variables, meaning that there is a long-term relationship between the exchange rate The dollar against the currencies under study and the prices of crude oil in the global market, with a negative causal relationship in the short and long terms and in one direction, moving from the exchange rate of the dollar against the euro and the Japanese yen to the price of crude oil.

The subject of bank credit is one of the most important topics in economic life in general and banking life in particular, by providing the necessary funds to investors; providing the liquidity that the Iraqi economy needs; The study is based on the financing provided by commercial banks to both local and foreign investors; The importance of the study lies in the banking ability to secure a suitable climate for the employment of manpower. The objective of the study revolves around the extent of the impact of bank credit on the unemployment rate and the jobs performed by bank credit in relation to this variable; The study found the correlation of bank credit with the unemployment rate prepared for the study through the existence of a

The tax resource in Iraq represents one of the important financial tributaries on which the state depends in fulfilling its various responsibilities towards the citizen, but in return any resource will be exposed to the risks of decrease or loss and thus this will lead to obstacles facing the existing financial policies which try as much as possible to preserve this section as , Therefore, among the important systems that contribute to the continuity of the operation of this resource and according to the laws and tax rules legislated, which is appropriate to the circumstances of the taxpayers is the internal control system, which is among the important organs that have an audit responsibility with its means and possibilities for the continuation of the tax resource and The problem of the research is the weakness of the tasks of the system or the internal control apparatus adopted through the lack of qualified staff scientifically and practically, due to the lack of support of this system by the public authority with specialized staff, and thus leads to a low level of its ability to complete its duties in the field of , Therefore, the research presents its hypotheses to address those problems through two main hypotheses, the first is the presence of a significant correlation relationship between internal control and the tax resource and the second is the presence of a significant impact of internal control in the tax resource , and the research community is drunk in the General Authority for taxation branch Diwaniya as well as , The research led to a number of findings from the most important to the existence of internal control system in the tax administration is granted in spite of the presence of many obstacles facing this device the mechanics of his work I have the power to tax as well as connect to a set of recommendations, the most important that overcome the obstacles and the difficulties of career and professional which are functions of the internal control system and its refusal to barely qualified scientifically and practically contributes to raising the level of this system and thus increase the material tax

The latest development of the concept of logistic regression and its uses in medical research, or what is known as the logit regression model, is a qualitative leap in the process of data analysis, access to the desired results of research, and knowledge of the causes of the spread of diseases and how to treat them in advance before reaching severe cases of disease that require intervention with chemotherapy or even intervention And since Cox’s coefficient is one of the very important treatments in the field of medical tests, the idea came to study the logistic regression and with the help of the Cox regression coefficient, where a sample taken from the Medical City in Baghdad was studied with a size of (130) views, with (72 males) and (58 females) diagnosed. 100) Watching people with colon cancer and (30) watching people who are not infected with the disease and have similar symptoms to the symptoms of the disease, where (10) independent variables that have a direct effect on the studied variable adopted (colon cancer) were studied, and logistic regression was used to reach the analytical results and it was applied with the help of the ready-made statistical application (SPSS), and also was used Cox-regression test to explain the phenomenon, where its value appeared after conducting the test, which is equivalent to (0.424), which is a good percentage as an explanation for the phenomenon studied. Then the factor (x10 (glandular appendages)) comes in the second place with a strong effect and an average error value of (1.014) and the results continue according to what is shown in Table No. (5) from the applied side of this research.

The purpose of the study is to explain and diagnose the reasons for the decline in the achievement of market challenge strategies because there are a number of reasons, the most important of which are the limited availability of intellectual capital, as well as revealing the role of the independent variable intellectual capital. The study aims to test the hypothetical model of the study and the relationships of variables. The importance of the study increases through the addition of knowledge and the benefit of the study sample from its application to workers and management and its reflection in enhancing the beneficiaries of the company's services. The research sample. The researcher developed correlation and effect hypotheses to measure the relationship between the study variables. The study population chose Noor Al-Kafeel Company for Animal Products, and the study sample was represented by a number of (75) workers working in administrative jobs and sales offices.The researcher adopted a set of statistical methods and programs, including the SMART PLS program.
The researcher reached a set of conclusions, the most important of which appeared through the practical results and the response of the sample that the company owns a specific and few owners of intellectual capital, which was reflected in the achievement of market challenge strategies. The availability of intellectual capital enhances the realization of the application of market challenge strategies through its contribution to ideas and mechanisms of application.

The current research seeks to identify the reality of risk management in the General Company for Textile Industries in Hilla, as it comes to shed light on the reality of risk management in this company and its role in reducing potential losses and ways to address them.
Therefore, the research problem lies in several questions, including: What is the concept of risk management in the company? Does risk management have a role in reducing losses in the company? What is the relationship between risk management and loss reduction? The importance of the research was manifested in the role of risks in the world of competition between businesses, as it became one of the sources of competitive advantage. The research aims to identify risk management in the company and know the level of losses resulting from focusing on risk management and the extent of employees’ awareness of risk management. A random sample of employees in the company was selected, consisting of (50) employees from all specializations in the company under study and from different levels. The most prominent conclusions were a significant correlation with statistical significance between risk management and reducing losses in the General Company for Textile Industries in Hilla

The subject of social responsibility is one of the old and modern issues at the same time as a result of the development in the business environment, which increased with it the accountability pressures on the units, whether by international organizations or stakeholders, which called for the necessity to disclose the social and environmental impacts of the units\' activities as well as the economic effects, and other reasons. That pushes the economic units to disclose their social responsibilities, attract new investments, open new markets, enhance financial performance, improve their relationship with groups of stakeholders, and the desire to abide by legislation and laws to avoid punishment and accountability, so the researcher ’interest in this topic came with the aim of clarifying trends and modern approaches to social responsibility and showing areas of interconnectedness. Between social responsibility and professional assurance services and developing a program that can be guided by the concerned authorities to confirm social responsibility information by adopting a deductive approach. A set of conclusions have been reached, including that the concept of social responsibility means that economic units carry out mandatory or voluntary activities aimed at solving the problems of society. Or prevent and reduce their occurrence The negative external effects of its activities and that these activities fulfill some of the requirements of society and may not yield direct economic benefits to the economic units. And that any negative behavior by the unit threatens the value and legitimacy of the unit. Therefore, social responsibility reports are an important tool for communicating the unit with its community and maintaining its legitimacy by following various strategies to obtain legitimacy, and reflects the extent of the unit’s recognition and awareness of its responsibilities towards society in addition to informing and educating stakeholders about Changes related to the unit\'s performance activities

The study aims to identify the reality of human resources management practices in the Directorate of Volunteer Management and the role it plays in improving the strategic planning style of the organization in question, as well as the impact of human resource management practices on improving the strategic planning levels of the organization in question.
The importance of this study comes from the importance of the investigated organization (Directorate of Volunteer Management / Ministry of the Interior of Iraq) to play an effective role in providing qualified human cadres to fill sites in the Ministry of the Interior in all its joints. The current research is also important from the importance of study variables Comprehensive quality and strategic planning). Human resource management practices are also an important factor in increasing levels of strategic planning, especially since organizations that do not have strategic planning can not survive in today's world.
The research has reached a number of results, the most important of which is that the process of identifying the training needs among employees is in accordance with the annual plans considered by experts and professional trainers on an annual basis.
And that the management of the Organization seeks to mobilize the financial and human resources and support necessary for the implementation of its strategy.
The study recommended that the administration should refrain from taking decisions based on personal judgment and look for the real reason for making any crucial decision for the Directorate and its employees.
And the need for the administration to adopt modern means of development to develop its work radically.

The expansion of the size of business , industrial and commercial growth in many productive industrial countries and in the era of the industrial renaissance, as well as the separation of personal ownership from some departments in the industrial institutions and companies, as the company has become a strong and moral personality, which in turn depends on the laws that regulate the relations between the owner and the company as a result. Here is a very important role for the presence of competent auditors who examine, scrutinize and investigate everything that enters and exits from and to the company with all its financial activities and behaviors during a specific period, which was during the month or during the year, and after that, this is recorded in a neutral official report indicating all the notes, whether negative or positive, to reassure the founders And the owners of their money and the good behavior of the management in operating and investing these funds for the benefit of the companyWith this great development in the financial management systems, the need for supervisory and internal auditing has developed at all levels to verify the integrity of financial data and operations and to implement what is to achieve the goals sought by the business organization.
The development in the state apparatus and its important role in providing the necessary needs of society and the large volume of exchange and partnership between the state, operating and private companies and some individuals, as a result of which financial and administrative corruption appeared, which leads to a growing imbalance in those relations based on the preference of personal interests over national interests, and there are many factors The unfamiliar circumstances that contributed to the growth of this phenomenonIncluding the imbalance of the basic principles and values of some financially and administratively corrupt people, whether they are individuals or entire institutions.
Therefore, this phenomenon has expanded and spread in almost all countries, but it is found abundantly in developing countries due to the availability of the ideal environment for it, the imbalance of values and basic principles for some, the weakness of national affiliation and the absence of deterrent laws. And given the importance of this topic, due to the importance of this topic in the joints of our lives, and what state institutions, as well as the private sector, and some governmental and civil organizations suffer from the spread of this bad phenomenon, especially in our Arab societies, including Iraq, especially in the recent years in which Iraq transformed from a comprehensive system to a flexible systemHowever, the presence of some basic factors towards the growth and spread of this phenomenon continues to increase significantly, which means that we, as specialists, must address this phenomenon and reduce it by many means, combat it and activate the supervisory role on all institutions.

Despite the development that the world has witnessed in information technology, the Arab countries still suffer significantly from the lack of educational and training opportunities for large groups of people, such as housewives and hard-working youth, who are preoccupied with science, searching for livelihoods, as well as elderly Age, who aspire to achieve their hopes and ambitions, and they have missed the train of science and knowledge (for economic, social or political reasons), and they cannot enroll in traditional universities, because of their controls and instructions.
As a result of the current and special events in the (Corona pandemic), the idea of e-learning has emerged in Iraq, to overcome all the difficulties and problems experienced by the educational sector, and to provide appropriate educational opportunities for all, as well as open horizons for future generations, to continue learning, taking advantage of all the possibilities, which it provides. Modern technologies, to facilitate communication, communication and obtaining information at all times.The research aims to shed light on the electronic educational process, and to identify the impact of the use of technical developments on the cost and quality of the educational process at the University of Qadisiyah.
The results of the research analysis confirmed that there is a strong correlation between e-learning and the cost of education, which reached (0.867) at the level of significance (0.01(.
The research recommends that the higher authorities at the University of Al-Qadisiyah should look at e-learning from a comprehensive strategic perspective, as an integrated system for development and modernization based on information and communication technology, and it is not limited to one aspect without the other, but its impact extends to all the corridors of the university without exception, Because it reduces costs.

Governance in state-owned companies is of particular importance, because it still plays an influential role in economic activity in many countries of the world, including Iraq, and represents an important part of the gross domestic product, and provides job opportunities, not to mention that it is often dominant in industries with benefits public, such as energy, transport, communications, and others. The performance of these companies is of great importance to all citizens, on the one hand, and on the other hand, if the state decides to privatize some of these companies, governance is a prerequisite for privatization, in order to encourage investors to buy and invest in these companies, and to ensure access to The largest possible return from the privatization process, by preventing cases of financial and administrative corruption that may be related to that.
The problem that the research tried to address was represented in the state-owned companies' lack of governance mechanisms that would limit the problem of financial and administrative corruption that these The research aims at the intellectual framing of the concept of governance, by defining it and reviewing its origin, development and justifications, as well as addressing the issue of financial and administrative corruption, by defining it and stating the reasons for its occurrence and its most prominent manifestations and results, and then addressing the role of governance mechanisms in reducing it.