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

The purpose of this research is to demonstrate the concept of
performance card through the impact of its four dimensions (financial,
operations, clients, learning and growth), on the dimensions of the six strategic
human resources operations (customer service, diversity management,
employment, labor relations, manpower development, compensation) During
the sustainable development the survey was adopted and the questionnaire
analyzed for this purpose. (60) questionnaires were distributed to employees
working in the prefabricated garment factory in Najaf governorate. After
analyzing the data for the sample responses and testing the hypotheses using a
number of statistical indicators with the help of the statistical program (SPSS
v.20). Validated hypothesis verified. Accordingly, a set of conclusions and
recommendations has been developed in accordance with the important positive
relationship between the dimensions of the Balanced Scorecard and HR
processes to varying degrees.

The current study sought to revel the role of status judgments
(Perceived External Prestige and Perceived represented by its two dimensions
Internal Respect) in achieving organizational creativity at the University of
Duhok. In order to reach the results of the study, we have relied on the
literature that dealt with the variables of the study to build the theoretical and
methodological frameworks. A questionnaire was designed to collect data on
the field side. The study sample included (451) teaching staff at the surveyed
university. While statistical data analysis was carried out using statistical
software (SPSS). A number of statistical indicators were calculated and formed
the basis for presenting and discussing the results of the field analysis.
The study emerged with a set of conclusions, including significant positive
relationship between status judgments and organizational creativity . And also
Status Judgments as an independent variable has a significant impact on
organizational creativity as a dependent variable. A set of suggestions has been
developed that focused on the need for attention by the academic leaders of the
surveyed university to level of both two dimensions of status judgments
(Perceived External Prestige and Perceived Internal Respect) in order to
achieve organizational creativity.

The study dealt with foreign currency auction as an alternative to the
open market process and its impact on the monetary base, as it included the ability of
the central bank to stabilize the price of the Iraqi dinar as a direct intervention tool to
stabilize the value of the currency and control levels of local liquidity. The study
examined the period (2004-2016) in order to identify the prominent and effective role
played by the monetary authority in Iraq during this period, it was found through the
results of the analysis that the banking reserves R and then the monetary base MB
had a stronger impact in the auction of foreign currency. Policymakers now consider
the exchange rate as an intermediary tool in influencing the monetary base, which
revolves around achieving the ultimate objectives of monetary policy, namely,
maintaining low inflation rates. It went even further in targeting inflation across those
mechanical ones.

This research aims at identifying the economic importance of
insurance through the effective role it plays in the economic and social fields.
We have pointed out this by informing us of the annual reports of the National
Insurance Company and we found that there is insurance contribution to GDP.
The results of the research have reached the published purpose of the research
hypothesis that indicates a significant correlation between insurance premiums
and economic development of the country.

In this study, the comparison between the method of maximum potential
and the method of the lower squares was used to estimate the parameters and the
survival function of the (Weibull- Rayleigh) compound distribution, Where the
simulation method was used to compare the two methods and through a program
written in the language (R), A number of cases were assumed for the parameters and a
number of sample sizes, To determine the best method of estimation, the statistical
scale (MSE), The results of the simulation showed the superiority of the maximum
potential method on the lower square.

Trust is the basis of any relationship whether it is on the basis of a family or a
society or organization to achieve its objectives, and is one of the most effective
administrative tools because it creates the conditions necessary for the success of these
units as their existence and persistence depends on achieving their objectives with the
presence of individuals who have high confidence and continued loyalty and commitment
imposed on Management of the units attention to them and create a proper organizational
climate for them. One of the most important elements of the efficiency of this climate is to
instill confidence in the people working in the administration of the unit and their
colleagues and supervisors and to consolidate them to achieve their commitment and
loyalty to their unit. In which the failure of the administration in achieving its objectives of
economic activity be motivated to use alternative methods of non-genuine to show their
efficiency in the management of the Organization and meet the requirements and this is
what the research dealt with in the first of it addresses the organizational confidence
management concept of its importance. The second topic deals with creative accounting
concept of its causes and methods third side The most important results were the statistical
analysis that the sample society has a great knowledge and interest in the research variables
and the impact and relationship between organizational trust in the management of the
organization and Creative accounting methods

This research aims to determine the moderate role of Organizational
Diagnosis in Relationship between Ethical leadership and Psychological
Empowerment of Workers. Through applied in Karbala Satellite Chanel Group. To
achieve this, the dimensions of Ethical Leadership (Morality and fairness, Role
clarification , Power sharing dimension ), versus The Psychological Empowerment
of Workers for its dimensions (The importance of working, Autonomy , Competence
, Impact).and support this Relationship is Organizational Diagnosis for its
dimensions (Leaderships, Organizational Structure, Strategy , Systems) . A random
sample was selected from managers in Karbala Satellite Chanel Group as a field of
research through a questionnaire of (40) persons . The simple correlation coefficient
(Spearman) and (t) test were used to determine the significance of the correlation
between the two variables, the F test to determine the significance of the regression
model, R2 was also used to determine the relative amount that the independent
variable contributes to the interpretation of the dependent variable and as a
percentage. The most prominent conclusion reached by the researchers is the
existence of an active and moral role of Ethical Leadership in Psychological
Empowerment of Workers Through Organizational Diagnosis . The research
concluded with a number of recommendations, including Focus on Ethical
Leadership by management of Karbala Satellite Chanel Group because generally it
important factor in its work and specially in Psychological Empowerment of
Workers.

This study aims at present a proposed model for the financial
statements of Iraqi government units and contribute to developing these
statements according to the international public sector accounting standards
(IPSAS),also to show how to separate the activities in government units between
government activities and business activities, the problem of the study
centered on how to separate business activities and government activities in
Government units in Iraq according with international accounting standards and
how to make reports and financial statements more relevant and useful in
decision-making The most important conclusion of the study is that the
implementation of the proposed model for financial Statement to the
Directorate of Municipalities at AL- Najaf AL- Ashraf in accordance with
IPSAS helps to give a sufficient picture of the financial situation and
performance of the directorate and can accommodate the needs of different users
of information.

Based on the utmost importance of financial sustainability and its
relation to public debt, especially in light of the frequency of crises and
economic difficulties, this research looking for knowing the financial situation
and public debt in Iraq after 2003, with particular emphasis on the conditions
of public financial and sustainability in light of the dual crisis because of its
utmost importance of the Iraq economy And try to explore other financial
resources besides oil resources, and spurt budget with new financial
revenues, as well as to leave dependence on oil, through creating long-term
strategy aims to diverts to a diversified economy based on wide base of
sectors Economic.

AbstractThe study aims to shed light on the basic aspects of the general
budget of the state and analysis given the circumstances that Iraq is going
through and the deterioration of the economic situation, it became necessary to
identify the importance of the budget and its effective role in reducing
unemployment, and to identify the types of unemployment and its causes and
how to address, and benefit from the results and recommendations of the
research It is possible to provide information to the decision makers in
implementing the budget properly, especially the aspects related to reducing
unemployment and through both theoretical and practical aspects of the study. To
a set of conclusions, We note that there is a disparity in the increase of
revenues for the years mentioned research sample and focus on one type of
revenue in the financing of the budget and oil revenues, and increase the budget
ratios for the years the research sample. Financial and administrative in all the
joints of the state and other circumstances, in addition to the weakness of the control bodies to implement the draft budget.
The study reached a set of recommendations, which should implement the
budget as planned in the federal budget and control and this is a good
indicator gives the impression that the budget will be implemented in full and
the need to support and follow up the private sector by the regulatory
authorities and periodically, especially salaries of workers and ensure pensions
or social security for them .

The current research aims at evaluating the performance of a sample of
Jordanian and Saudi Islamic banks according to their financial results for the years (2011-
2017) by applying the PATROL model, which is one of the modern methods of evaluation
in the field of disclosure of the efficiency of banks performance. Saudi Islamic banks has
been surpass the Jordanian Islamic banks in the field of performance in general, and was
one of the most important recommendations the need to grant Islamic banks greater
powers.

This research aims to shed light on the cognitive and
philosophical aspects related to (perceived organizational justice) and
(human resources capabilities), in light of the changing economic and
political conditions in the country, which affected most sectors, most
notably the health sector, which plays a major role in protecting society
from diseases Individuals working in this vital sector have to be studied
because of their significant role in achieving social security on the one
hand. On the other hand, the country's openness to technology and
development in the field of health has led to increased competition
among the parties of this sector, which was reflected in its entirety. In
order to achieve rapid changes in the provision of appropriate health
environment for patients, in order to achieve the objectives of the study
has been built a hypothesis outline the nature of the relationship
between the independent variable perceived organizational justice and
the variable of human resources capabilities, to stand or diagnose the
strengths and weaknesses in the aspects of justice and its role in In order to test the hypotheses of the study, the study was applied to a
sample of the staff of the presidency of Babylon Health, in order to
obtain the necessary information , the questionnaire and interviews
were used. (225) questionnaires were distributed to a community of
(500) individuals and returned.( 217) valid form for analysis and study .
Among the most important conclusions reached are: The procedures
followed in the presidency of Babylon Health and the decisions issued
against individuals are fair and equitable, which documented the
perception of personnel working to the fairness of what the Department
is doing with regard to the system of promotions, bonuses and wages.
The study concluded with a set of recommendations related to the
variables of the study, the most important, the need for the presidency
of Babylon health to enhance the performance of its work through
distributive justice in the distribution of tasks and responsibilities among
workers.

The objective of the research is to identify the financial derivatives
instruments traded on the NASDAQ Dubai market and to determine whether the
NASDAQ Dubai market is efficient or inefficient at the weak level of efficiency, and
thus determine the role of derivatives in the efficiency of the financial market and, to
achieve the objectives of the research and testing the hypotheses, The researcher
depended on the daily closing prices for a sample of futures contracts for the period
from 2/1/2019 until 30/4/2019 and the daily closing price of NASDAQ Dubai
Financial Market Index (FTSE) for the same period to determine the daily returns of
derivatives and the market index adopted in financial analysis during the research
period, and the research reached a number of conclusions, the most important of
which is that NASDAQ Dubai market is efficient at the weak level of efficiency and
that derivatives have an important role in the efficiency of the financial market, and
in light of the conclusions reached a set of recommendations, the most important of
which is necessity of using the financial derivatives from investors as a hedging
instrument more of using it as a speculating instrument .

The aim of this research is to identify the impact of strategic intelligence
through its dimensions (foresight, future vision, partnership, motivation) in
distinguishing organizational performance across its dimensions (stakeholder
satisfaction, leadership excellence, employee excellence, strategic excellence,
organizational culture differentiation). The researcher adopted the descriptive and
analytical method and used the questionnaire as a method for collecting this data.
A sample of (150) director of the sample was selected and the sample was used
to achieve the ministry's message in a changing environment. With the research
of (300) director working in the ministry, and the research adopted two measures
were developed by the researcher relying on research literature and some studies
and all were subjected to tests of honesty and consistency, and adopted two
statistical programs ready (23 AMOS, VAR spss, vr., 23) , And the research
reached conclusions, the most important of which is the presence of an important
influence of strategic intelligence in performance excellence Keywords: strategic
intelligence, organizational performance excellence.

This research aims to demonstrate the influential role that the
perceived spoken word plays in evaluating customers' response to the services
provided by mobile phone companies in Algeria, and the spoken word is one of
the most prominent marketing means that companies rely on to attract the largest
possible number of customers by influencing their purchasing decision. And their
motivation towards the products provided by those companies, especially if the
.spoken word was presented by a person known and trusted by customers
1-As the telecommunications sector and mobile phone companies are considered
one of the vital sectors in the business environment in Algeria, so the researchers
adopted this sector to be a field for research. The research sample was chosen
from corporate clients (Mobilis, Jazi and Ooredoo "Najma") for mobile phone
services in Algeria, and the analysis was conducted Descriptive and testing of
research hypotheses in order to reach the results of
* جامعة محمد بوضياف بالمسيلة/ الجزائر
** جامعة الكوفة
The Administration & Economic College Journal
For Economics & Administration & Financial Studies
Vol. 12,N.2, P P. 389-415
ISSN PRINT 2312-7813
ISSN ONLINE 2313-1012
مجلة كلية الإدارة والاقتصاد للدراسات الاقتصادية
والإدارية والمالية
415- 2020 ص ص 389 ، المجلد 12 ، العدد 2

Most companies in the present time seek to obtain a competitive
position, especially in the light of the great competition and the desire of
The study ,companies to accomplish projects that are friendly to the environment
examined the effect of green Manufacturing on the success of the project, which
The ,was used in the theoretical and practical aspects of the Iraqi oil environment
research aims at measuring the extent to which green Manufacturing
The research problem was the extent of requirements are achieved in the project.
achieving the requirements of green production and green processing in the East
Baghdad field project, the availability of the factors of success of the project, and
determining how the availability of the requirements of the green Manufacturing in
the success of the project.The oil projects company in the Ministry of Oil was
chosen as a field to complete the practical aspect. The project was chosen to
develop and rehabilitate the eastern Baghdad field. The sample of the project was
(120) technical and administrative and engineers.The study adopted the survey
methodology according to a questionnaire prepared for this purpose to survey the
views of the project team, which included two variables Green manufacturing
(environmental management system ,green design ,green purchasing,social and
environmental responsibility),

This study examines the monetary policy of the European Union through
its consideration of monetary policy in general, and the history of this economic
bloc of the European Union countries. The study tried to show the reality of the
monetary policy of the European Union with what this monetary policy faces after
the Brexit, and concluded that there are difficulties and challenges Future EU
monetary policy by putting forward some scenarios on the EU's monetary policy,
which is heading towards a contraction of the EU grouping with new countries out
of it, or a stronger and more coherent monetary union Dismantle the euro zone to
the extent the collapse of the European Union itself and therefore all the consequent
economic and political repercussions

AbstractThe study seeks to clarify the role of the governance practices of financial institutions in promoting sustainable development. Governance has become the means to maximize the performance of banks and establish systems to avoid or minimize fraud and conflicts of interest and behaviors that are unacceptable financially, administratively and ethically. In general, the objective of the research focuses mainly on measuring the role of governance practices of financial institutions (transparency, integrity, participation, performance appraisal) in promoting sustainable development In order to achieve this objective, the researcher has relied on descriptive and analytical methods for the purpose of analyzing the model and hypotheses of research and determining the logical relationships between the variables of the research. If the study considers the practices of protecting the financial institutions as an independent variable that influences the promotion of sustainable development as a dependent variable, The first part dealt with personal data, not the sample of the research sample, while the second part dealt with: the paragraphs of the independent variable and the sub-variables paragraphs. This section included (25) paragraphs, The researcher used a set of statistical methods to test the hypotheses of the research and were (repetitions and arithmetic averages, standard deviation, simple correlation coefficient, simple regression coefficient, and coefficient of selection.