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

The research aims to highlight the importance of the (Camels) model in predicting banking crises, understanding the model\\\'s elements, and identifying banking crises, and their causes. The research assumed a positive impact on banks following early warning models to limit or reduce the risks of future banking crises that banks might face in the research sample. The research methodology relied on quarterly data extracted from the financial statements of the research sample banks for the period (2018-2022). These data were analyzed, and then the Vector Error Correction Model (VECM) was used to predict banking crises for the research sample banks. The results of the standard test showed the presence of cointegration among the research variables, confirming the existence of long-term equilibrium relationships. The error correction model results indicated that if the research sample banks were to experience funding gaps and non-performing loan crises,
they would not require a long time to return to equilibrium and exit the crisis. However, banks would relatively need more time to recover from a capital adequacy crisis. The prediction results for the research sample banks for the period (2023-2027) showed that the research sample banks would not experience capital adequacy and funding gap crises except in some quarters of the prediction period. It was also observed that Al-Ahli Bank of Iraq and Ashur Bank did not experience non-performing loan crises during the prediction period, unlike Baghdad Bank, as the prediction results showed an increase in the ratio of non-performing loans to assets, reaching up to (13%).

The aim of this research is to examine the financial ratios (including cash ratio, inventory turnover ratio, return on equity ratio, debt to equity ratio, and earnings per share ratio) and their implications on informed decision-making at the Bank of Baghdad. This is accomplished by analyzing Bank of Baghdad\\\'s financial statements and a survey administered to the bank\\\'s employees utilizing the statistical software SPSS. The survey analysis results indicate a discernible impact of the financial ratios on informed decision-making at the Bank of Baghdad, thereby substantiating the research hypothesis.

Economic growth is considered one of the most important economic indicators that reflect the development and progress of the country and its optimal exploitation of its available economic resources. Strong and determined to succeed and progress, The research concluded that all the studied macro variables had a direct and indirect impact on economic growth, depending on the economic and environmental conditions and indicators of economic stability. Country. The results of the quantitative analysis also reflected that in the parameters of the model, and that it was free of autocorrelation problems, which reflects the success of the economic policies followed in the country

Financial safety indicators are important tools for the banking sector to monitor the financial situation and hedge against crises, and they have a role in dealing with crises if they occur. The research focused on explaining the concepts of financial safety indicators, the work of each of them, and their importance. The concept of money supply and its developments in the Iraqi economy was also explained, as well as the developments of financial safety indicators for the sector. The Iraqi banking sector. This research was conducted on the Iraqi banking sector for the period 2016-2022, and quarterly series were used in the research study, The inductive and deductive approach was adopted, which relies on statistical analysis to demonstrate the impact of financial safety indicators on the money supply, and data taken from the Central Bank of Iraq was relied upon. The research ultimately reached a set of conclusions, including an increase in the percentage of bad debts, which indicates the banks’
lack of commitment to granting credit. It was also found that there is an impact of financial soundness indicators on the money supply, and the largest impact was on the ratio of overdue debts to total debts, as well as the ratio of liquid assets to total deposits

The research aims to show the nature of the relationship between marketing myopia and the experience of the customer (tourist) where the research adopted the questionnaire as a major tool to collect its data has been distributed to visitors in the holy province of Karbala has been obtained (180) questionnaire valid for analysis has been analyzed using the advanced statistical program SmartPLS The research has reached a set of conclusions, the most important of which is that the marketing myopia has a negative impact on the customer experience, which indicates that organizations and countries should focus on the needs and tastes of customers During the development of tourist attractions, and this will bring them a set of benefits, including achieving Maximize benefits at the lowest possible cost by providing exactly what the customer needs

The past decades have seen many technological changes that have had a profound and direct impact on the production processes, which has been reflected in the intensification of competition between industrial companies, and the adoption by industrial companies of different technological methods has played an essential role in forming a set of basic features of the modern industrial environment, which has had many .
Traditional costing systems have been subjected to many criticisms centred on their inadequacy of the basic features of the modern industrial environment, resulting in the need for substantial changes in management cost and accounting systems to suit them.
Hence, the search for techniques and methods to develop cost and management accounting systems to conform to the features of the modern industrial environment, including the cost-target technology The product of Iraqi industrial companies faces intense competition in the market for a number of reasons, most notably its high cost compared to foreign products, as well as weak government support for National products, which has led to its decline and its inability to compete .the research aims to demonstrate the knowledge bases of the target cost technology and the competitive advantage, with the role of the target cost technology in achieving the competitive advantage). the most prominent finding of the research is that the work of the target cost technology helps to reduce costs and develop the current product according to customer requirements, thus helping the economic unit to achieve a competitive advantage that enables it to compete and stay in the market

Efforts to reach the pinnacle of knowledge development imposed an analysis of the effectiveness of spending on research and development as an effort to bring the great countries to the top of the list of countries that achieve the outcomes of the knowledge economy and are most influential in economic activity in terms of their production of industries with advanced technology, as evidence of the knowledge transformation and its applications of advanced means of production, which ensures achieving competitive advantage and gaining... Specialization according to technical foundations. Accordingly, spending allocations for research and development have increased and public budgets have become harnessed to reward scientific development. It is then one of the indicators of the knowledge economy and one of the most important foundations of information technology, As a measure of the extent of countries’ development,
the establishment of technology incubators, and the localization of high-quality industries and other outputs with complex productivity, in a way that enhances the capabilities of creativity and innovation, which constitute one of the variables explained in the economic growth function, and by relying on the (ARDAL) model to demonstrate the significance of the relationship between spending on research and development and its impact on the growth of exports. The Singaporean experience in the field of high-technology exports was analyzed as an applied example of the size of economic growth, the developmental benefits it reaped, and its role in attracting technological investments

The research aims to develop appropriate concepts and proposals to solve or avoid liquidity risk problems in Iraqi banks, as well as to identify the extent of the ability of banking departments to manage banking liquidity risks and their effects on the financial stability index. Financial stability is considered the basic foundation of sustainable development in the country. The research problem was the question about the role of liquidity risks in achieving financial stability, while the research was based on a sample of Iraqi commercial banks, while the research community included commercial banks in Iraq. The research reached a group Among the most important results are: The results of the Extended Dickey-Fuller (ADF) test showed that all variables in the research (liquidity risk) as an explanatory variable and the financial soundness variable as a dependent variable all stabilized at the level) and the first difference.
The (P-P) test in small-sized samples is considered more accurate than the (ADF) test, and therefore we will present the (P-P) results, as it can be noted that all variables stabilized at level) and the first difference

The study aimed to determine the role of using accounting information technology systems in reducing creative accounting practices in the financial statements of public companies in Iraq.
An analytical descriptive approach was used to characterize the study data, and a questionnaire was used as a data collection method, then SPSS / 25 / was used to analyze the data.
The study concluded that there is an impact of accounting information technology systems on creative accounting practices in the financial statements of public companies in Iraq.
The study recommended tightening control by the regulatory authorities over companies that engage in some creative accounting practices

The research aims to Knowing what is the impact of the internal environment in achieving the competitive advantage of businesses, as it represents the research community of government bank managers in the province of Babylon. The researcher is the method of correlation and regression to prove the impact of the relationship between the independent variable and the dependent variable. The results of the study found that there is a positive positive relationship between the internal environment and the competitive advantage

The industry in Iraq did not receive sufficient attention from the political leaders that took over the administration of government in Iraq, as it continued to rely on methods and techniques that belong to the previous century, and the reason is due to the structural imbalance in the economy, as the Iraqi economy is characterized by relying mainly on revenues from the sale of oil, Therefore, it is a unipolar rentier economy, and from here we note that interest in the industrial sector was not at the required level, specifically productive business organizations, as the private sector, as well as the productive public sector, do not contribute significantly to supporting the state’s general budget, and the practical reality is characterized by being dependent on imports. From outside the borders for the required goods and merchandise. .
Improving the productive reality of government and private business organizations is the only way to support the industrial sector and avoid total dependence on oil, as advancing the productive reality requires attention to the production planning process through the use of quantitative methods and ready-made software as they are among the scientific methods that have been proven successful in this aspect, apart from traditional methods. Conventional methods such as estimation, intuition, and guesswork .Our study comes within the idea of adopting the aforementioned scientific methods, as one of the production organizations represented by the ready-made men’s clothing factory in Najaf Al-Ashraf was chosen to demonstrate the importance of the production planning process in order to support the organization’s various activities.
Our study falls into four sections, the first of which is devoted to presenting the scientific methodology and previous studies .The second section was devoted to presenting the theoretical side, while the third section was devoted to the applied side of the study. In the fourth section, the most important conclusions and recommendations were stated. At the end of the study, a presentation of the most important scientific references and sources that were adopted in the research process. The study reached an important fact, which is that quantitative methods and ready-made software have an important role in the process of selecting and identifying products that achieve the highest returns and lowest costs when preparing monthly, quarterly and annual production plans. The research group recommended the need to pay attention to the scientific aspect and modern technologies, including quantitative methods and ready-made software, and to obtain the greatest possible support from the highest authorities in the country to encourage government institutions to deal with the research laboratory

Work stress is a reaction to the rapid changes witnessed by the current era, and a manifestation of contemporary life, as this era has become called the era of stress. Working individuals, and then identify the concepts of work pressure and what is related to it.
The research conducted an exploratory study of the opinions of a sample of public education employees of the second Rusafa, and used the random sample method, and the analytical descriptive approach was used, which was based on arithmetic means and standard deviations, to collect data and analyze them using the spss24 program, and to achieve this goal, 30 questionnaires were distributed to Public education staff for the second Rusafa.
The research reached a set of conclusions, the most important of which is that work pressures represent several environmental factors that have a negative impact on the performance of working individuals. These factors are personal relationships,
the physical work environment, role conflict, as well as the ambiguity of the role of working individuals and workload. All these factors cause work pressures. The research recommended the need to create a suitable environment for work that is keen on the satisfaction of workers, which in turn leads to providing a suitable environment for the development of work

As a result of the flexibility that characterizes accounting as a profession, represented by the possibility of choosing and applying among several accounting policies in a way that suits the interests of companies. In addition to the use of accounting estimates for a large number of account balances consistent with the objectives of the top management of these companies, This leads to the preparation and organization misstatement financial statements for its users. Which prompted the researcher to shed light on the impact of using substantive tests in monitoring and discovering creative accounting practices. Among the results revealed by the research are, The company does not rely on metering systems to measure the quantities of crude oil supplied to it, which leads to shadowing in the cost of producing a barrel of refined oil. The researcher presented a set of recommendations, the most prominent of which are: Holding scientific seminars and conferences to introduce and educate the policies

and procedures of creative accounting for the employees of the financial affairs, auditing and internal control departments, To develop and enhance their professional skills and abilities during the operation of both the accounting system and the internal control system

Purpose: The research aims to test the effect of organizational flexibility in its dimensions (operational flexibility, structural flexibility, strategic flexibility) in achieving organizational excellence in its dimensions (innovation and creativity, focus on the market and customers, operations), as it adopted in its theoretical framework organizational flexibility as an independent variable and organizational excellence as a dependent variable.
Methodology: Through the use of purposive sampling in a comprehensive survey method, (111) questionnaire forms were distributed to the administrative leaders of the Iraqi General Cement Company / Kufa Cement Factory. In order to process these data and information and test the hypotheses, the researcher used a number of statistical methods,the most important of which are (the correlation coefficient
and the multiple regression coefficient using the Backward elimination method.
The importance of the research: The research derives its importance from the importance of its researched variables as they are among the contemporary approaches that influence the nature of the work of organizations, as well as its treatment of an important sector, which is the industrial sector, which is considered the most important and effective in the process of economic development, and the link between two variables, namely (organizational flexibility, organizational excellence). There is a previous study that dealt with or combined these variables, to the best of the researcher’s knowledge, which justifies starting to study and test the research variables.
The most important practical results: The results of the current research showed the existence of a positive and significant multiple influence relationship between the research variables (organizational flexibility and organizational excellence

The fiscal policy in lraq suffers from a number of problems, namely its dependence on oil revenues to a large extent, in addition to the increase in public operating spending at the expense of public investment spending, and all of this results in a permanent deficit in public budgets, and in order to address it, this policy resorts to public debt. Therefore, this policy must be reformed by following the sentence short and long term actions

information technology revolution witnessed by the global economy, the importance of electronic payment methods has emerged to meet the requirements of the new economic situation. The importance of this research is that electronic payment methods have become of great importance to keep pace with the development of electronic settlement processes, especially after the shift of the outside world from traditional operations to Electronic operations within the framework of trade exchange between countries. Therefore, this research is important in knowing whether electronic payment methods have a role in the development of foreign trade, and whether this role is positive or negative. The research was based on the hypothesis that the spread of the use of electronic payment methods will have a positive impact on foreign trade variables by virtue of the advantages they provide.
These means mean that the relationship between them is direct. The aim of the research is to identify electronic payment methods, what are their advantages and disadvantages, in addition to their characteristics and indicators, and to know how the influence or mechanisms of transferring the advantages of electronic payment methods to foreign trade variables, and then to analyze the relationship between them. The research concluded that there is a clear and important role for electronic payment methods in developing Foreign trade in Iraq is in a growing phase because the experience came late and it is in a growing phase

The study addressed the role of using the cut-off rate in building the optimal investment portfolio and its impact in the real value of stocks, The study aimed to demonstrate the ability of the cut-off rate model in choosing the optimal investment portfolio and its impact on the real value of stocks, by focusing on the problem of not adopting financial, statistical, and mathematical methods and models in building investment portfolios. Based on a hypothesis that confirms the existence of a significant correlation and influence between the optimal investment portfolio prepared with the cut-off rate model expressed by the level of return in the real value of shares, the study reached a set of conclusions,
most notably the existence of a significant correlation and influence between the variables of the study and recommended the necessity of following companies in light of Volatile economic conditions, a balanced policy when building the investment portfolio to maintain the elements of return and risk, and work to diversify the portfolio well to reduce the risks it is exposed to, because of its impact on the real value of stocks

Investment projects are of great importance in economic life because of their effective role in supporting the economic development process in the country. In order for investment projects to achieve their desired goal, which is achieving a good return for the investor, in addition to improving the economic reality of the country, they must be preceded by a comprehensive study of all aspects of the proposed project, including: Here the importance of the economic feasibility study emerged, which undertakes to conduct a comprehensive study of the project before starting its implementation to ensure its economic feasibility.
The feasibility study is considered the crucial initial step to evaluate the various aspects of the project, financial, economic, estimated costs, and expected revenues, which enables decision makers to verify the feasibility of the intended investment. This evaluation not only helps determine the financial feasibility of the project, but also contributes to understanding the overall economic value and assessing the associated risks.
Feasibility analysis can be considered a complex process that requires exploring all dimensions and characteristics associated with the project or idea, and is directed towards determining the actual potential for achieving expected profits and strategic objectives. This analysis is an in-depth audit that precedes any financial commitment, highlighting whether the project is a worthwhile investment or likely to result in losses.
Although some projects may appear innovative and meet basic needs, inaccurate planning and evaluation from the beginning may lead to their failure. Therefore, advance planning and careful feasibility study are considered among the basics that determine the fate of the project and contribute to its sustainability and success.
A feasibility study evaluates a proposed project or business venture to see if it has the potential to succeed financially and technically.
It often includes market research, competitor analysis, assessment of operational and financial requirements, and evaluation of the management team. In addition, the investigation will highlight any potential risks and difficulties and provide suggestions for dealing with them.

The research aimed to analyze the role of financial engineering in enhancing sustainable economic development through the use of innovative financial tools and techniques, focusing on how these tools facilitate sustainable financing and support environmental and social projects, as well as exploring the challenges and obstacles facing financial engineering in its pursuit of economic sustainability. This includes balancing profit-making with social and environmental responsibility, and also evaluating the effectiveness of modern financial tools and techniques in managing financial and economic risks, focusing on their impact on financial and economic stability while identifying best practices and approaches in financial engineering that can contribute to achieving sustainable development. The research concluded with several findings, the most important of which was the anticipated growth in environmental financial derivatives, such as green bonds and insurance against environmental risks.
These tools help finance sustainable projects and encourage companies to reduce their carbon footprint. Furthermore, financial engineering is expected to become more sophisticated in creating new financial instruments that directly address social and environmental challenges. Based on the conclusions reached, the research recommended several measures, the most important of which was the need to create a conducive environment for innovation in the financial sector, allowing for the development and adoption of new financial tools that contribute to financing sustainable and innovative projects, and promoting the use and development of environmental financial derivatives like carbon bonds and green bonds, to stimulate investment in environmentally friendly projects and finance the transition to a green economy

The main purpose of research is to diagnose the role played by the administration if it adopts a centralized or decentralized in enhancing the innovative performance of the human resources it deals with, by adapting the administration’s ability to empower and authorize its human resources with the necessary powers and responsibilities to deal with the situations surrounding them. The research problem indicated that there is a weakness in knowledge about how to employ these administrative styles (centralized and decentralized) according to the situations surrounding the organization when managing its human resources in order to enhance their levels of innovation . The importance of the research is represented by proposing a set of mechanisms necessary to address this problem, while the research aims to identify the reality of these variables and the nature of the relationship between them within the organization in the field of research. In order to implement the research in both theoretical and applied aspects,
the descriptive analysis approach was adopted. As for the research community, it was represented by faculty and staff at Al-Nisour University College, whose opinions were surveyed using a questionnaire that was prepared in accordance with a number of international standards and indicators. After processing the data using a number of statistical tools available in the ready-made program (SPSS-V28), a set of results were reached that confirmed the validity of the two main hypotheses of the research, on the basis of which a main recommendation was made, which is the necessity of following up on developments in the field of central and decentralized administration and how to invest in them. Enhancing the innovative performance of its human resources

Economic diversification is one of the effective strategies that contribute to achieving economic growth by increasing the contribution of other non-oil economic sectors to the GDP, as economic diversification has become an urgent necessity, especially oil economies, which suffer from structural imbalances and a weak production base due to their heavy dependence on oil, which is considered an exhaustible resource. Given that the traditional economy is one of the rentier economies that depend on the oil sector and therefore the impact of this dependence on economic performance, the necessary measures must be taken to diversify the production base. This research is concerned with studying financial policy and its impact on economic diversification in Iraq for the period (2004-2024), when it was launched. The research is based on the hypothesis that macroeconomic policies in Iraq did not stimulate growth in productive sectors outside oil activity and did not create the conditions for economic diversification

The transition states that Iraq economy lived it after 2003. And the change in tools used by monetary policy based on Iraq central bank law 56 in 2004, under the especially situation for economy (structural imbalances and the weakness of banking & financial sector).
The monetary policy used the Auction as a mechanism to effect on exchang rate. And its succeed to controls the exchang rate and reduce the gap between the official price and real price to keep the exchang rate relatively stable for period

The research deals with the role of monetary policy in inclusive growth - the United States of America, a case study. Monetary policy towards economic openness and strengthening the trend towards economic growth. The research stems from the hypothesis that monetary policy in contemporary developmental thought has a fundamental role in supporting and developing inclusive growth indicators as a modern approach to economic growth. This relationship can be studied within the framework of the available economic literature and the choice of the United States of America as a case study. The problem of the research was whether monetary policy is capable of achieving comprehensive growth in the United States of America and addressing imbalances in the American economy. The importance of the research is represented by the cognitive need to study the role of monetary policy in achieving comprehensive growth through the specialized economic literature to crystallize the theoretical basis for the study

and to find out the theoretical and empirical results, which can be based on to provide a scientific understanding of the studied relationship to contribute to the development of specialized economic literature and the development of scientific, analytical and experimental methods for researchers, Providing the knowledge and scientific basis for decision makers in the countries of the selected sampl.The research is based on the integrated deductive and inductive approach, in studying and analyzing the available economic literature to find out the theoretical basis, and using the descriptive method in analyzing the relevant economic facts with the use of the statistical method to analyze the path of the relationship between the variables studied and then using the advanced economic measurement. To measure the role of monetary policy in inclusive growth by using the autoregressive model of distributed slowdowns (ARDL) to determine the monetary policy that is most appropriate and appropriate to rely on in inclusive growth. The presentation of the theoretical and practical framework of monetary policy and its role in inclusive growth explains, giving a clear picture of the reality of monetary policy in the light of economic literature. And the statistical analysis of the evolution of the relationship between the variables used, and the most important conclusions reached by the researcher. Monetary policy plays a fundamental role in comprehensive growth, and this role differs from one economy to another, the nature of the economic system followed and the level of economic progress. It is also evident that the broad money supply rose for most of the research years, and this is an indication of the high domestic liquidity in the economy. The Federal Reserve played an important role in interest rate changes according to the requirements of the economic situation in general and comprehensive growth in particular. It is clear that the percentage of credit extended to the private sector to output is high compared to credit extended to the public sector to output. This is an indication of the high percentage of private sector contribution to the economy. It is clear, according to the long-term parameters, that credit directed to the private sector and the public sector contributes to increasing investments in the long term, and this demonstrates the effectiveness of the policy