Kerbala International Journal of Management and Economics

Abstract:
The objective of the research was to determine the level of direct impact of the social identity of workers in strengthening the value system at the level of a sample of members of the teaching staff of private universities and colleges in the holy Karbala Governorate, as the social identity of the workers was measured by three dimensions (symmetry, pride, respect) based on To (Blader and Tyler, 2009), and the value system was measured according to six dimensions (affiliation values, compliance values, goodness values, support values, independence values, and leadership values) based on (Altueaniu,2010). The research relied on the descriptive analytical approach in presenting, analyzing, and interpreting information. The questionnaire also used a major tool in collecting data from a sample of (189) faculty members working in the researched private universities and colleges. A set of statistical methods were used that helped in analyzing the research data and the hypothesis test represented by the simple correlation analysis (Pearson) to measure the correlation relationships between the variables, and confirmatory factor analysis. (R2) was used to explain the effect of the independent variables on the dependent variable. One of the most important conclusions reached by the research is the presence of a direct and significant influence of the social identity of workers in strengthening the value system.

Abstract:
The research dealt with the topic of Banking Readiness in its dimensions (Defining the strategy of the organization, Organizational culture, The use of technology by individuals) and its role in promoting Digital Marketing in its dimensions (Attract, Engage, Retain, learn, Relate) , and the research sought to achieve a set of goals, the most important of which is the extent of interest of the researched banks in concepts Banking Readiness and Digital Marketing, and providing an intellectual and philosophical contribution to the variables and dimensions of the research, as the research was conducted in (13) private banks in Iraq were randomly selected, and the research was applied to a sample of (225) people from the administrative leaderships in the researched banks, The research also adopted the questionnaire as a main tool for obtaining data and information. In order to process the data, the researchers used a set of statistical methods including (Alpha Cronbach test, arithmetic mean, standard deviation, difference coefficient, simple correlation coefficient, linear regression, interpretation coefficient, T test, The F test, which was implemented by software (SPSS.19), and among the most prominent findings of the research is that Banking Readiness and Digital Marketing are closely related Moral and positive, and it follows from this that the interest in Banking Readiness and its proper practice in the research banks contributes to enhancing the role of Digital Marketing in a large way for those banks. Confronting all emergency situations and changes in the environment, through the interest of the researched banks in planning to develop efficient and distinctive strategies in order to prepare for any changes that occur in the banking environment. As well as offering banking services in an easy and accessible way to all those dealing with the bank in a modern digital technique in order to attract and win the largest possible number of customers with th

Abstract
The research aims to explore the extent of impact of strategic behavior in achieving organizational excellence, and in order to achieve that goal, a hypothetical scheme expressing two of the main hypotheses, has been subjected to multiple tests, the researcher used the questionnaire as a tool to obtain the necessary data for that test, by the descriptive approach analytical. Which has been applied in the Ur State Company at Thi-Qar Governorate, it questionnaire was distributed to a Purposive sample of (353) individuals, including managers Departments, divisions, units, and teams. from the total employees (2728) individuals. The study adopted a number of statistical tools, including (Coefficient (Cronbach Alpha), Pearson correlation coefficient, and Structural Equation Modeling), as those statistical tools were implemented by using software (SPSS, V.23) and (Amos, V.20). And the research reached a set of conclusions, the most prominent of which is that the Ur State Company shows great interest in strategic behavior, as an influential element in achieving organizational excellence. As for the most important recommendations that came out of the research, they are giving more attention to the strategic behavior of the managers of Ur State Company, as it is an effective strategic tool at the organizational level, and it has a great role in achieving organizational excellence.
Key words: strategic behavior, organizational excellence, correlation and influence.

Abstract
The research aimed to measure the impact of environmental sensing processes on enhancing indicators of strategic success , The intellectual and philosophical framework for this research was formed through the interaction of two variables: (environmental sensing and strategic success), in order to understand and clarify this framework, the essential dimensions of environmental sensing, such as (surveying, monitoring, forecasting, evaluation) were applied. As for the dimensions of strategic success, they are embodied in (survival, adaptation, growth). This research has sought to answer a number of questions by presenting theoretical philosophy and intellectual connotations of these variables. This is in addition to what has been reached through the field side of the research that was relied upon to design a questionnaire whose paragraphs fit with the nature of the research environment and that is represented in a sample of companies operating in the Karbala governorate (Noor Al Kafeel Company, Kalah Company, Pepsi Cola Company). The research has come out this research in environmental sensing operations an effective role and a moral effect in achieving the strategic success of the sample companies.

Abstract

Foreign direct investment acquires a lot of importance within the international financing structure for many countries of the world, if it becomes among the most prominent priorities that most countries seek, specifically those facing an acute shortage of domestic savings and the necessary need for investment to support and revive the economy. This interest comes after many countries showed the importance of foreign investment and its vital role in the experiences of economic growth, which prompted many governments of countries, including Jordan, to introduce many amendments to investment laws, with the aim of creating an appropriate investment climate to attract foreign investment inflows to match the requirements of the stage. In 1989, Jordan went through several stages of economic reform aimed at stabilizing the economy and managing the transition from a model over which the state controls its grip to another leading the private export sector. The research aims to know the impact of foreign investment on commodity exports to Jordan for the period 1990-2018, and for the purpose of reaching the goal and confirming the research hypothesis, a descriptive and standard method has been relied on to analyze the relationship between the two variables using the joint integration methodology ARDL and through the statistical program EVIEWS10 to produce conclusions, including that foreign investment It has a positive effect, but with not high percentages, in commodity exports due to the absence of diversification of the required production base.
Key words: foreign investment, capital accumulation, exports, economic growth

Abstract
The research aimed to clarify the reality of foreign direct investment in the Iraqi market for securities, because of this role in financing projects in all economic sectors, by attracting savings and transferring them to investment in securities, the research focused on indicators that illustrate this reality such as the volume of foreign trading and the number Shares traded by foreign investors selling and buying, the number of foreign companies traded and the number of contracts executed, as well as the relative importance of net foreign investment, and from the data available in the annual reports of the Iraq Stock Exchange for the period (2007-2018) the study reached to The influential role of foreign investment in the Iraqi stock market, the relative importance of the net foreign investment has reached (20%), and the study recommended that laws and legislation should be enacted to facilitate the entry of foreign investors and grant them benefits and incentives, due to the importance of this investment in developing the national economy.

Abstract :
The research aims to identify the nature of tax policy in the Hashemite Kingdom of Jordan for the period (2008-2017).To achieve this purpose, the reseasrch has studied the evolution of the tax proceeds, the structure and the tax system therein, then has analyzed some indicators of the tax policy, such as tax flexibility, the marginal tendency of the tax, and the relationship between tax revenues and the local product in it. The analysis has relied on a descriptive method, based on historical data, as well as a quantitative analysis method.The study has concluded, through these indicators, to the relative weakness of the flexibility of the tax system, as the changes in the tax proceeds are less than the changes in the GDP, and the tendency to decrease the marginal tax reflects the weak efficiency of the tax system in enhancing domestic savings. The study also showed that the largest percentage of changes in the tax is due to changes in the domestic product during the research period.

Abstract
The current research presented to the statement of the role of cash flows in explaining the financial situation of Iraqi companies, and to achieve the goal of the research, a sample of 6 industrial companies listed on the Iraq Stock Exchange was selected and their number is (6) companies for the period from 2005-2016. The net cash flows were evaluated through three indicators, which represent the net operating and investment activities, and the net total flows. The researchers used Microsoft Excel software to analyze data, which includes the mean and standard deviation to measure the amount of dispersion of flows in these companies. Several conclusions were sought, the most important of which was the lack of awareness by industrial companies of the tasks of cash flows in determining the output resulting from the sale of goods, and indicating the amount of investment spending on the purchase of fixed assets and financial investments. In light of the results that were reached in order to make recommendations on those industrial procedures, the cash flow list is of increasing interest when preparing them taking into account or accommodating international standards, and it is necessary to develop operational activities and invest money in them according to informed decisions, and not rely too much on investment activities in achieving Profits.
Keyword:-Net cash flows
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The investment trends have expanded towards ethical financial instruments, which have created a new pattern and a great development in the world of investments. It has become an imperative to find financial tools aimed at establishing the rules of social responsibility and meeting the needs and desires of Muslim and other investors. And because of the negative effects imposed by globalization after multiple crises, financial scandals and unethical dealings, specifically after the year 2008, which affected the largest banks and international institutions, It has become imperative to search for ethical investments and tools to measure the performance of these compliant investments Islamic Sharia. The controversy of the study lies in the basic question of whether the Dow Jones global Islamic index is in line with the traditional Dow Jones index, and is it possible to predict the general market movement through the Islamic index. In fact, this cognitive problem still constitutes a very important controversy despite its recent occurrence, and the study seeks to find out how different the performance of the Islamic DJIM index is from the traditional DJI index, as well as the extent of the possibility of evaluating the prediction in the general market movement through the Islamic index. The study conducted a detailed analysis on the performance of the DJIM Islamic Index, the Traditional General Market Index (DJI) and some other performance indicators, and in light of the data obtained for the study sample represented by DJIM and DJI indices. The study period included (2942) trading days for the studied sample as a whole, so it started from 01/02/2009 until 09/09/2020. Using many financial and statistical methods, the study concluded with a number of conclusions, the most important of which are: The performance of the Dow Jones Global Islamic Market Index is not in line with the performance of the traditional basic index, and the DJIM index can be used to get the best positive contribution in terms of achieving the highest returns. It is also possible to predict the general market movement through the DJIM index due to the presence of a very significant significant impact relationship between the Islamic index and the market performance. The study came out with a number of recommendations, the most important of which is the need to work on popularizing the culture of Islamic indicators, as well as the need to raise the level of investment culture for dealers and the advancement of market efficiency. In addition to the need to pay attention to investing in Islamic markets and to urge the use of Islamic financing methods, because they are considered a realistic fact that is increasing in size day by day, due to the high global demand for Islamic financing tools.
Key Words: Islamic Indicators, DJIM Index ,Selection and composition of the Islamic index, Socially Responsible Investing (SR I).

Abstract
The research aims to demonstrate the importance and impact of the banking merger strategy on the performance of the shares of the banks involved in the merger deal by adopting a hypothetical case of the merger of three Iraqi banks among themselves, namely, Gulf Commercial Bank, Bank of Baghdad and National Bank of Iraq. The researcher adopted 2017 as a period for analyzing the data of the above banks. The research has reached a set of conclusions, the most important of which is that the merger results, based on the approved hypothetical situation, revealed that the merger by ownership or monetary merger does not constitute a financial feasibility, but on the contrary it is in the merger through shares that show financial feasibility and this case applies to The whole study sample, in addition to that one of the most important aspects of evaluating the merger process is analyzing its immediate effect on the EPS of the remaining bank, and the reason for this is that the effect on earnings per share can be precisely determined while it is difficult to predict the effect on the share price in the market due to the many factors that affect Therefore, corporate managers and shareholders place special importance on the immediate effect of the merger on earnings per share. The research recommended the necessity that the merger deal not be done through ownership, or monetary merger, because it may not constitute a financial feasibility, and this case applies to the whole study sample, on the contrary, in the merger through shares that show financial feasibility, in addition to the evaluation of the merger process. By analyzing its immediate effect on earnings per share EPS for the remaining company, the reason for that is that the effect on earnings per share can be determined accurately, while it is difficult to predict the effect on the share price in the market due to the many factors that affect it.

The research aims to determine the effect of cultural dimensions according to Hofstede's hexagonal model (distance of power, individualism versus collectivism, masculinity versus femininity, avoidance of high ambiguity, long-term orientation versus short-term, indulgence versus self-control). In the auditor’s report, through its impact on the behavior of the auditors and the extent of these effects’s reflection on the value of the company that is the subject of the report. By polling the opinions of a sample of three categories (an external auditor, employee of the Federal Office of Financial Supervision, a university professor) by means of a questionnaire prepared for this purpose and using the statistical method to prove the validity of the scale through the structural validity and reliability of the questionnaire by calculating the Fankerbach factor and conducting a descriptive analysis of the dimensions of the study
The study reached some conclusions from it. There is an influence of Hofstede’s cultural dimensions on the auditor’s report in a manner consistent with the observers ’tendencies toward each dimension, and there is an effect of the auditor’s report influenced by the cultural dimensions on the value of the company subject of the report, which appears through the direct relationship between them

This paper aims to examine the most important factors affecting the behavior of those using artificial limbs (Prosthetics). The paper used the factor analysis technique to reach its goal. This tool , as it is well known, is an important one used to study and analyze many health, economic, social, and economic events and phenomena. So, eleven independent variables influence the prosthetic users, directly or indirectly, were chosen and tested. Using the principle compounds method, the most important factors were identified.