Iraqi Journal for Administrative Sciences

This research aims to determine the impact of organizational power and organizational creativity in bringing about organizational change, and in order to achieve this, power was expressed in the dimensions (legitimate power, information power, experience power, connection power, and reference power) based on Rahim (1989), Kenny (1984). & Wilson), and about creativity in the dimensions of the ability to solve problems and decision-making, the ability to change, the spirit of risk-taking, and encouraging creativity) based on (Ettlic & Okeefe (1982), while organizational change was expressed in the dimensions of changing technology, product and service strategy, structure, and culture based on To (2001, Daft)
The field information necessary to complete the research was obtained through a questionnaire prepared for this purpose and distributed to a sample of Karbala Governorate department directors representing their administrative leadership.
The research reached a number of conclusions, including:
• Proving the first main hypothesis, which states that there are significant correlations between the research variables at a rate of (82.1).
• Proving the second main hypothesis, which states that power and creativity influence organizational change by (66.7%).
The research concluded with a number of recommendations, including:
• Attention to organizational strength and organizational creativity as influential factors in bringing about organizational change through changing the technology used, strategic products and services, structure, and culture.
• A call to study other variables that affect organizational change and are not within the scope of the current research.
• Testing the research model in other Iraqi governorate departments or other organizations in order to support and generalize the research results.

The choice of the research topic is due to the importance of measuring the attitudes of beneficiaries of Internet café services, as well as the existence of a vital problem that actually exists and has a close connection to the society in which we live. It paid attention to the psychological and social aspects of the beneficiaries and adopted simple descriptive statistical methods, and thus it became necessary to study this important topic. More effective methods and taking into account some social, economic, psychological, practical and service aspects
Internet cafes).
The aim of the research is to identify the most important factors influencing the choice of an Internet café, because revealing these factors and finding appropriate solutions for them leads to the development of this type of service.
To determine the type of statistical analysis that is appropriate for this research, which included several variables (134) statements and variables to determine the most important factors influencing the choice of an Internet café and its services, some estimation scales were used, which are a group of scales, namely: (pairwise comparisons scale, standardization and presentation method, and preference ladders scale). .

The research attempted to analyze the relationship between government policies through spending on social sectors and human development, and it was found that there is a close relationship between them. The research employed a multivariate model to determine the impact of government spending on human development in Arab countries in general during the last decade of the second millennium, and the results revealed the contribution of both the economic factor (the per capita share of national income and the state’s social spending in a positive and significant way in human development, while At the micro level, the government role did not appear significant in the Gulf Cooperation Council countries and the countries of the Middle East region, while this role emerged to a very large extent in the countries of North Africa.

In this research, a new method was proposed to check the optimal solution to the matching problem in linear programming based on the use of matrices. Where a statistical indicator was developed, if the solution is optimal, it must achieve this indicator.

This research aims to measure the information loss resulting from the compilation process for items in financial reports and statements prepared in accordance with the requirements of the unified accounting system for banks, from the point of view of the reader of the financial report, and to propose an appropriate method of compilation that leads to reducing this loss in a way that works to improve the informational content of accounting. The research focuses on the concept and nature of the aggregation process, its principles and rules, the media content of the financial report, methods for measuring the loss of information resulting from the aggregation process, and the use of one of these methods in measuring the loss of information resulting from aggregating the items of the banking operations revenue statement of the Iraqi Investment Bank - a private joint stock company.
The research reached a set of conclusions and recommendations, the most important of which emphasizes the necessity of adequate disclosure of the items of financial reports and statements prepared in accordance with the unified accounting system for banks, in a way that works to reduce the loss of information resulting from compiling the items of those reports and statements from their continent’s point of view.