JOURNAL OF ADMINISTRATION AND ECONOMICS

he research aims to reach the best way to maximize the market value of shares, which is the main goal of the owners through the use of the Critical Path Model (CPM) in the form of a grid chart of eight basic financial variables that help in maximizing the market value, and to achieve this goal the research problem was identified with the following question: "Can it be possible " Using the critical path technique to reach the best way to maximize the market value per share. " The research sample was selected consisting of 30 companies listed in the US financial markets for a period of five years (2015-2019). The research reached a set of conclusions, the most important of which is that earnings per share is the most influential variable in the market value of shares, and a set of recommendations, the most important of which is “the need to pay attention to such This applied research to reach the best way to maximize the market value .

Knowledge management represents one of the modern thankful development in the modern management philosophy, and effective application that considered the most harmonized with environment changes in the business world, in order to reach to the critical success factors, the organizations should use the modern technologies to knowledge management 2.0 and methods of the Strategic foresight. Therefore, the thoughts problems of the study from this side of view-produced hypothesis represented in the effect of the knowledge management 2.0, would be increase by Strategic foresight in the critical success factors. This study is to reconsider and to concentrate on the nature of the relations in the studied organizations, the study deals with problem by answering the question: does the impact of knowledge management 2.0 increased through Strategic foresight of the critical success factors in the studied organizations.
The availability of the dimensions of the Strategic foresight in any organization, this indicates the join of this organization and to combine the Team Strategic foresight, the assumptions of the research that there are dimensions in the investigated organization and the effectiveness of these dimensions over the critical success factors of the organization .
Research problem came as a question of: is there a significant correlation and influence between the Strategic foresight with its all dimensions and its critical success factors?
Six companies from the private sector were chosen in Kirkuk as a sample, (74) persons were questionnaire occupying different positions such as managers , deputies , head of departments in the investigated companies.The results showed an assertion of positive significant correlation between the Strategic foresight with its five dimensions and the critical success factors.
The results showed also, there is a positive significant correlation between each dimension of the Strategic foresight and the critical success factors. There is also a significant influence of the Strategic foresight with its dimension gathered in its critical success factors, and there is a significant effect for each dimension. The Strategic foresight considered independence variable with out of the change that is happened in the critical success factors as it is dependant variable.

This Research attempts to investigate the causal relationships between Responsible Leadership and Organizational Crisis in AL-KHAFEEL Corporate for Investments, This Research develops a research model and empirically examines the model by collecting data from AL-KHAFEEL Corporate, This Research develops a model for responding to organizational crises of responsible leadership, because as far as researchers know, the two variables were not addressed in one hypothetical model, Based on the aggregated responses from surveys conducted in the AL-KHAFEEL Corporate, structural equation modeling by advanced statistical program SmartPLS was used to examine the hypothesized relationships between the variables, The results reveal that Responsible Leadership Influence negatively on Organizational Crisis, Along with the Responsible Leadership - Organizational Crisis linkage, implies that corporate managers should think about how to avoid crises through proactive and responsible solutions.

The concept of investment refers in the simplest form it is “employing capital to obtain goods and services, meaning that the investment process consists of carefully and carefully calculated inputs and outputs .. Through what was presented in the research and what Iraq is witnessing in terms of investment reality, it appears that there is a set of broad lines that can be recorded On this reality, which revolves around the fact that there is a huge investment gap between the possible and the ambition, between the threshing-floor account and the field account, between the abundance of nature and the insignificance of competitiveness, and the consequent wasted time and lost development in all its fields ... As this study confirms that the enormity of energies and natural and human resources and promoting them is not sufficient alone to attract and spread investment as a successful investment alternative. Rather, there is an integrated system of direct causal links and relationships between the poles of the investment equation to produce the investment process to become the precautionary pillar in facing crises.

External economic shocks directly affect the financial variables in countries exporting primary commodities, especially oil states, and this is due to a strong correlation between the general budget and foreign trade in these countries, so fiscal policy responds in a way or counter to the direction of the economic shock, and that response is reflected on Relevant macroeconomic sectors.
The economic shocks resulting from global fluctuations in oil prices affect the Iraqi economy, which depends on oil revenues significantly, at a time when the non-oil sectors suffer from low economic growth rates, which is reflected in their ability to absorb the growing labor force.
The main conclusion reached by the research is that the expansionary fiscal policy that was associated with the positive economic shocks represented by the high oil prices was not employed in the development of the non-oil economic sectors, which remained almost unable to absorb the labor force and thus unemployment remains at relatively high levels, and that the recommendation The main research consisted of an integrated system of economic policies to address the problem of unemployment.

The development of the information technology sector and a global name that encouraged institutions to invest more in this field and the work of many institutions around the world in the development of information technology in economic growth by attracting to the commercial sector , The study aimed to demonstrate the importance and development of information and communication technology in Iraq and to know the extent of its contribution to encouraging investment and increasing capital accumulation . The study used quarterly time series data for the period (2004-2017). The multiple standard model was constructed. The study reached several results, including that investment in Iraq is not related to information and communication technology indicators since it is heavily affected by the occurring developments in the oil sector. Moreover, the information and communication technology sector is still not actively affecting the Iraqi economy and the size of its capital accumulation is weak. Furthermore, the study recommended the need to encourage the information and communication technology sector and work on increasing its contribution to the volume of capital accumulation by providing an appropriate investment environment which aims to attracting foreign investments and entrepreneurs.

This study aims at exploring the The economic role of waqf and the possibility of achieving sustainable development in the kingdom of saudi arabia in accordance with the 2030 vision. Waqf is considered to be one of the crucial resources that can chip in sustainable development. In addition, the nature of Waqf in KSA enables it to partake in the sustainable development. This research paper adapts the descriptive-analytical method which fits most this kind of studies. The results of the research unfold that Waqf has vital and positive effects in all economic facets. Waqf in KSA is a massive economic asset since this country has the greatest Waqf in the entire Islamic world. The 2030 vision targets the restoration of Waqf pioneering role in fulfilling sustainable development. The study discloses some recommendations some of which are the necessity of working on developing laws and systems related to organizing this sector in KSA, a matter that can help in developing and boosting new Waqfs and strengthen its part in procuring sustainable development. Also, it is important to set up data base for Waqf in KSA and periodically publish these statistical reports along with waqf economic signifiers. These data should be available and accessible to researchers and those who are keen on this sector. Specialized Waqf-administering companies should be established to run waqf in a professional way and enable it to undertake the role expected from it in contributing to all the fields and achieving sustainable development in conformity with the 2030 vision.

In light of the successive and continuous technological developments, and the intensification of competition between economic units in their quest to increase their market share, these units have been searching for new technologies to ensure that they remain in the market or improve these technologies to obtain sustainable competitive advantages, the research aims to study the techniques of strategic cost management that work On reducing the loss of the resources available to the economic unit, explaining the knowledge pillars to reduce waste, identifying the nature of the sustainable competitive advantage, and in order to achieve the goal of the research, the research was divided into five topics: The first topic dealt with the research methodology, while the second topic dealt with the philosophical framework of strategic cost management techniques and knowledge pillars. For the waste reduction approach, while the third topic deals with the sustainable competitive advantage, and the fourth topic includes the practical side of the factory, the research sample (Wasit textile and weaving factory), while the fifth topic includes the most important conclusions

The research is amid to identifying the fundamental structure which is based on principles (structure of principle – based standard) which IFRS standards are built on , and identifying to the accountants professionalism and its role to applying IFRS as the manufacturer and producer of financial information which includes the essential and promotional characteristics , for achieving the research objective the researchers adopted the questionnaire with three panel , first panel includes the knowledge , skill , accountants professionalism experiences , understanding and applying IFRS standards . the second one is to clarify the relationship between applying IFRS and the quality of IFRS . latest panel amid to clarify the relationship between the knowledge, skill, professionalism experiences of accountants , understanding IFRS standards and the quality of financial information . the questionnaire was distributed (70 of 75 were retrieved ) to accountants working at banks registered in the Iraqi stock exchange , and statistical methods were used in analyzing the responses of members in addition to personal interviews with the academies , one of importance result reached , academic knowledge and professionalism experiences are conceders the main player to applying IFRS and contribute to laying the basic foundation for creativity and dealing with the application problems especially between new accountants and understanding IFRS framework on which IFES is a basics to applying and treatment of problems revealed from application as well as the diagnosis of obstacles and problems .

The research problem represented that there are lack in Interest of many Sudanese private insurance companies in the accurate measurement of financial performance evaluation, which has an impact on decision-making, and what is the relationship between the International Reporting Standard (9) insurance contracts on the evaluation of financial performance through financial indicators (liquidity index, activity index, Profitability Index), and the study aimed to identify the effect of the International Reporting Standard (9) insurance contracts in measuring profitability indicators, activity indicators and profitability indicators, and the study concluded that all results are correct, including that the application of the International Financial Reporting Standard (9) led to an accurate measurement of the financial ratio In the Sudanese insurance companies, and as the study concluded with several recommendations, the Sudanese insurance companies should pay attention to the implementation of the International Reporting Standard (9) insurance contracts because of their effective impact in measuring and evaluating financial performance.

The research aims to reveal the role and importance of internal control issues in accordance with the COSO framework, the Committee Sponsoring Organizations, in identifying and diagnosing the processes and procedures in violation of the laws and instructions in force in the Baghdad Education Directorate, Rusafa III. The issues of internal control have the ability to improve the supervisory work and then preserve the human, financial and material resources and the advancement of professional and practical reality, which will positively reflect on achieving a sustainable management of the directorate that advances the country's development.

The present study attempts to use a complex sustainability balanced scorecard to provide a new paradigm in order to make strategic decisions in a tumultuous world (BSC). The fuzzy TOPSIS approach is used to pick environmental variables, which are then applied to a complex BSC model for an organization. The model of making decision is divided into three major scripts: "optimistic" (economical development script), "realistic" (normal long-term economic condition), and "pessimistic" (maintenance of existing penalty situation script), as well as two nterior politics: generation increase and productivity maximization. For the hierarchical BSC model, the model is independently simulated in each situation and strategy, and every significant feature of the organization is studied, for the bulk of income and long-term viability. The findings suggest that in each case, a particular strategy is favored, which may aid strategic managers in making decisions in volatile and chaotic situations. Due to the growing sophistication of companies in today's competitive world, performance assessment frameworks must be proposed. One of the most commonly used approaches for measuring project efficiency that can be adapted to particular situations is the "Balanced Scorecard (BSC)" approach.

The importance of the research: The importance of the research is highlighted in studying the philosophical structure based on studying the concepts of tourism and its applications, with the aim of identifying the new visions inherent in the phenomenon of tourism, and reaching its approaches. The topic of tourism theory, governed by the harmony and harmony between its components that make up the subject of the tourist phenomenon.The research problem arises in the weakness of building a cognitive and scientific diagnosis based on the overall intellectual foundations of the topic of tourism theory and the nature of its constituent elements and raising this problem as an attempt to detail the intellectual debate at the level of the depth of the structural variables of tourism theory and its representation in the actual reality of tourism activities as well as the widening of the conceptual gap related to the elements of the emergence of tourism theory And the extent of agreement researchers from the conceptual point of view and their differences on the philosophical. The structure of tourism theory Study methodology: The researcher followed the theoretical study and the deductive approach in explaining the tourism phenomena and their connection with a philosophical perspective that mainly aims at the existence of tourism theorizing in a way that supports the emergence of a tourism theory that serves the diversity. Sectors that scientifically activate tourism work. As for the researcher's findings, they lie in the possibility of working to collect tourism facts, concepts and principles and arrange them in a coordinated, organized building, which makes the tourism theory with intellectual maturity and true taste significance as shown in the proposed tourism theory model,

In this paper, we implemented a new form of a secure voting method, namely NFC voting, which facilitates data transmission within a short distance between NFC-enabled devices and smart tags, we present the design and implementation of secure e-voting to ensure an open, fair and reliable election where electorate preference counts. The information that can be obtained by using modern means and applying the statistical method is considered one of the important tools in developing state institutions, and in this research the special program was designed and created as a tool to collect information and to know the extent of using modern methods in the governmental institution. It helps in developing performance and conducting fair and fast elections, the prime target ofvoting (in a situation involving the inhabitants of a given country) is to find candidates of the preference of the people. Also collecting the data and counting the results showing withbasic and simple tools of descriptive statistics with graphs in the end of process, when it comes to elections in Kurdistan/Iraq, Riding votes during voting, insecure or unavailable polling stations, insufficient polling materials, and even inexperienced workers are some of the issues involved. This method of online voting/polling aims to solve the aforementioned problems. It should be remembered because in this situation, with this system in place, consumers and residents are granted adequate time during the voting cycle, also until election time, they will be educated on how to vote online.

The study of economic and health spatial phenomena is of great importance in research, where an added and important variable is studied, which is the spatial variable, because of this the Durban spatial regression model is an important models in applications for many phenomena and the research aims to estimate the Durban spatial regression model using the ordinary and modified spatial contiguity matrix under the Rook criterion using the parametric estimation methods represented by the maximum likelihood method, as this model was described to study the relationship between the dependent variable (Yi) represented by the ratio of hemoglobin in the blood and the explanatory variables represented by (Marital status, menstrual cycle for more than seven days, bleeding during the menstrual cycle, pregnancy or childbirth during the life period and the number of total loads) under the effect of spatial contiguity. Among the most important conclusions that were reached is the emergence of significant effects of some explanatory variables on the dependent variable (Yi), also show that the modified spatial contiguity matrix (M*) is better than the ordinary spatial contiguousness matrix (M) when estimating the Durban spatial regression model in representing the data and that the estimated values of the dependent variable (Yi) are close to the real values of the same variable.

The study aims to test the contribution of the application of the value chain approach in supporting the sustainability strategy in Iraqi industrial economic units from an accounting point of view. To achieve the objectives of this study, the opinions of a random sample of professionals in the field of financial accounting and cost accounting in Iraqi industrial companies trading their shares in the Iraq Stock Exchange were surveyed. A questionnaire was prepared and distributed to the study sample, which included two axes, the first axis information on the study sample to analyze the characteristics of the sample, and the second axis to t est the role of the application of the value chain in achieving sustainability requirements developed by the researcher using previous studies. Sustainability requirements are six as follow: increasing growth rates in profits. Achieving competitive advantage, gaining and maintaining customers, improving the quality of production, satisfaction and loyalty of the employees and optimal use of the resources. The questionnaire data were analyzed using the statistical program (SPSS) version 23.The study found that the application of the value chain in Iraqi industrial economic units leads to cost reduction while maintaining quality, gaining customer satisfaction, increasing growth rates in profits, supporting competitiveness and enabling it to survive and continue, and support its sustainability strategy The study recommends the need to apply the value chain in Iraqi industrial economic units in order to increase its ability to continue and stay in the competition market in the long term and to achieve sustainability from an accounting point of view.Keywords: Value Chain, Sustainability Strategy

The research aims to achieve a major goal, which is to identify the impact of investing in human capital on the growth of the agricultural sector in Iraq during the period (2004-2018) The research has reached a set of results, among which there is no common complementarity between the rate of spending on human capital as a percentage of national spending and the rate of growth in the agricultural sector, there is a correction from the short term to the long term and there is an impact of the correction in the long term of the relationship between the rate of spending on human capital As a percentage of national spending and the rate of growth in the agricultural sector, there is a common complementarity between the rate of spending on human capital as a percentage of national spending and the rate of growth in GDP, there is a correction from the short term to the long term in the relationship between the rate of spending on human capital as a percentage of spending There is no effect of the long-term correction of the relationship between the rate of spending on human capital as a percentage of national spending and the rate of growth in gross domestic product, the insignificance of the rate of spending on human capital as a percentage of national spending on the rate of growth of the agricultural sector In Iraq during the period (2004-2018), the effect of the rate of spending on human capital as a percentage of national spending on the rate of GDP growth in Iraq was insignificant.