JOURNAL OF ADMINISTRATION AND ECONOMICS

The aim of the research is to test the ability of the variables of the CAPM and Fama & French Five-Factor Model (F & F-5f 2015) in determining the required rate of return that the investor should define or know because it is one of the most important steps in the investment decision-making process, and whether it will increase The capacity of the CAPM model if other risk factors such as (size factor, book value ratio factor to market value BV / MV, profitability factor, investment factor) were added as factors for Fama & French five-factor pricing model for capital assets as a developed model for CAPM model to enhance its findings The researcher, and comparing the results between them as to whether the required rate of return will differ in light of the multiplicity of risk factors, and for the purpose of achieving the objectives of the research, the study was applied to the shares of banks listed on the Iraq Stock Exchange for the period from 2009 to 2018, and the research reached a set of conclusions and recommendations, the most prominent of which was The multiplicity of risk types has led to the emergence of a different required rate of return in front of the investor. Therefore, the investment decision will also differ according to the priorities and preferences of the investors. The weakness of the CAPM model factors in a challenge The required rate of return required to compensate the investors for bearing a level of risk, and the factors of the Fama & French model have increased the ability of the CAPM model to determine the required rate of return, and the researcher recommended the adoption of the FAMA & French developed model for the CAPM model to give it better results in practice.
onal conference on management and Economics.

The current research aims to determine the role of the human resources management ambidexterity in technical innovation. The current research was done in Al-Etihad Food Industries Co. Ltd. . And within the industrial environment, the research was designed according to the descriptive research. And to achieve the main goal of the research above, the researcher used the questionnaire as a key instrument to collect data through the views of a sample of managers, and employees at the senior, middle and executive management level. The research sample reached (107) individuals, the data was analysed using the statistical packages (SPSS v. 26) and ( SMART PLS v 3. 3. 8). The research reached a set of of conclusions, the most notable of which was that Al-Etihad Food Industries Co. Ltd. Company demonstrated its ability to guide the human resources management ambidexterity in improving its technical innovation directly. The research reached a set of further work that are consistent with the conclusions, the most important of which is imperative for Al-Etihad Food Industries Co. Ltd to improve its technich innovation through human resources management ambidexterity at the current and future level. The current study represents adding a small part of knowledge and is a starting point for many future research and resolving the problems that industrial organizations may face in the future through the recommendations to be formulated, in addition to the need for such studies by Iraqi industrial organizations, especially the light of current trends focusing on how to develop our national products.

Recent strategic management practices contribute to the fact that organizations' ingenuity, progress and sustainability is achieved by increasing their skills and knowledge for their strategic capacity practices. Within the framework of the ongoing calls for strategic capacity to be adopted in the strategic operations of the skilled organizations, this opens up many opportunities for organizations that master the work and use strategic competencies. The above-mentioned data have stimulated the adoption of strategic capacities and indigenous organizations and have become a modern subject of research. Through the applied research of a sample of the Islamic University's community colleges in Najaf, we are trying to discover the contribution of the organization's strategic capacity studied to strengthening the organization's original scale.To achieve appropriate coverage, the researcher has used several research tools to obtain reports and expenses, and has used a resolution form, with 221 teachers representing (faculty members) as input to obtain the data he needs to find out the reality of those variables in the field. He then introduced his own faculties to reality through a virtual scheme based on employing the components of strategic capabilities to support the skilled organizations of the research colleges.The researcher found out many of the problems associated with the two research changes, and asking the president's question about them is the most important basis of the research knowledge:• What is the actual practical reality of strategy capabilities practices in research colleges?When testing the research hypothesis, the analysis of the data obtained by adopting a variety of statistical patterns, the results were derived therefrom by employing the data of the ready-made program (SPSS). Ver. 13). According to the description of the research, diagnostic, and hypothesis testing variables, a set of results is obtained, in the light of which a series of conclusions have been proposed, most notably understanding the strategic capabilities of the sample research, and some suggestions based on the findings of the research. I invite other researchers to conduct more in-depth future research, in addition to addressing other variables, the skilled organization needs to be strengthened.

Purpose: The purpose of the research is to provide a survey of the highest level of leadership experience.
Research design: The research included an exploratory study based on collecting data on the researched phenomenon through the questionnaire tool prepared for this purpose and analyzing it, according to the main variables of the research represented by the visionary leadership with its sub-dimensions(defining directions, focusing on customers, empowerment, values), and quality Higher education is a variable dependent on its sub-dimensions (continuous improvement, measurement and analysis, organizational culture, optimal use of resources, customer satisfaction). The research witnessed an application in the higher education sector (Al-Mustansiriya University). The sample included a deliberate sample of administrative leaders at the university Th's (manager), the researchers used a package of statistical tools for data processing through the program (SPSS), the researchers Adopting the Likert scale quintet (Five-Point Likert - Type) in determining the paragraphs of the scale.
Results: The results of the statistical analysis proved the acceptance of the hypotheses and at statistically acceptable proportions that were formulated according to the hypothesis of the research that stipulated the existence of causal effect relationships between the research variables searched.
Conclusions: Among the most important findings of the research indicate the presence of real visionary leadership capable of achieving the requirements of quality higher education and was strengthened by defining the future directions of the university and its focus on community service, empowering workers and consolidating solid university values within the university.
Contribution / value: The research came as an attempt to achieve a contribution in determining the requirements for quality of higher education and how to enhance or achieve these requirements through the visionary leadership of the researched university.

Knowledge capabilities are an important approach for companies, due to the rapid changes in the external environment and the intensity of competition. Therefore, the value of the current capabilities in the company will quickly fade away, leading to a lack of competitiveness. It is necessary for companies to focus on developing their knowledge capabilities continuously to achieve grow1`th and survival in the market. This research aims to test the effect and role of knowledge abilities to achieve the blue ocean strategy. The questionnaire was used as a tool to collect data that was distributed. The sample of research, represented by managers of department officials and divisions, totaling 32 individuals in Baghdad Soft Drinks Company. The statistical program SPSS Issue 23 was used to analyze the results of the research, and several results were reached, including the presence of a moral correlation and an effect between cognitive abilities and the blue ocean strategy. One of the most important research recommendations is to increase the company's interest in cultural capabilities and to be directed towards continuous innovation in order to achieve growth and exit from red oceans and competitors, and that enhancing cognitive capabilities and understanding the impact of organizational culture will enhance the company's response to environmental complexities.

The study aims to measures the operational efficiency and effectiveness services which are given by the various communication companies operating in Iraq, These services are suitable to users in order to keep a profitable continuity in the competitive market. This was accomplished using the comparative process for the operational efficiency and the effectiveness of rendering services for the year 2017.
The data envelopment analysis was used on two stages. The first stage was to measure the range of the company efficiency in using its infrastructure and its resource to get high quality services. The second stage included the rang of their capabilities in saving these services and turn them to the customers. The study covered communications companies operational in Iraq. It was concluded from the study that DEA techniques could be used on two stages for comparison between communication companies in agreement with financial standards for evaluation, the local communication companies achieved high degrees of efficiency and are effective in rendering serves and gain high profits, The study recommends ways for improvements. They were based upon comparisons of operational efficiency and its use as services.
The study recommends that the companies should concentrate efficiency, effectiveness introducing services to costumers and find the possible objectives they include the development and continues improvement, of various services which satisfy their clients on present and long term.

Economic growth comes through the creation of human capital capable of increasing productivity, improving job opportunities and raising the quality level of community life, but the process of preparing it requires an efficient and effective educational and training system on the one hand, and providing the highest possible health level as a key to increasing production and raising productivity on the other hand. , This research has dealt with the analysis of human capital indicators for the period (2004-2017) in Iraq, considering that these indicators of knowledge - education - health - training - income, are the main pillars for achieving economic growth in all areas of life. This research presented a standard model after the significance of the hypotheses represented by the existence of a strong and long-term relationship between human capital indicators and economic growth As the researcher relied on the SPSS statistical program in analyzing the data, where the study reached a set of results, perhaps the most important of which is the morale of some variables on growth, as the results showed that the average per capita and spending on education has a significant effect on economic growth in the short term, while spending on education and spending on health Significant effect on growth in the long term .

Human investment is one of the best and most important investments as it is one of the resources that can develop over time in comparison with depleted material resources. Building society and the renaissance of nations.
And Iraq is one of the countries that is characterized by an increase in the size of the population of working age and production in exchange for a decline in the size of dependent age groups (children and the elderly), and this population increase in the young group required the government to exploit and invest it in a way that contributes to raising the productivity of the Iraqi economy, and the best investment is investment. Educational.
Education, at its various levels, is a tool for human development and qualification of manpower to enter the labor market in a way that contributes to improving their living conditions and living conditions on the one hand and supporting development on the other hand, especially university education as it represents the top of the educational pyramid.

The banking system bears agreat responsibility in waiting to achieve , the Economic Balance especially in the monetary side , which may affect the real one .
As commercial banks occupy the second importance after the central bank in affecting the money supply (means of payment) when they perform their tasks in the process of mobilizing savings (deposits) of surplus economic units and then financing (lending) economic units that suffer from a deficit in financial resources, and on this basis The research hypothesis is that increasing the amount of deposits and credit facilities for banks , Commercial leads to an increase in the relative contribution of the bank in the economic activity, and the research aims to determine the economic role of commercial banks by evaluating their saving and financing role in economic activity, and the importance of the research lies in the fact that the economic evaluation of commercial banks will clarify the Average and marginal responses and tendencies taken by the deposit and lending paths that reflect The saving and financing role of economic units .

The tax system represents the financial backbone of non-oil states because through it those countries achieve tax revenues that contribute to the societal development process through implementing tax laws to society, but in oil-producing countries such as Iraq, we find that the contribution of taxes in financing public expenditures represents only a weak percentage for their adoption The Iraqi tax system suffers from its shortcomings in achieving the financing of public expenditures. The percentage of the General Authority for Taxes revenues is estimated at (1% -8%) of total revenues, which negatively affected the Iraqi tax system, and the research was based on the main assumption that The identification of the problems facing the tax system in Iraq and the development of logical proposals to address them will lead to achieving the financial goal of the tax, and the research reached several conclusions, the most prominent of which is that the tax system does not contribute to sufficient financing in public spending, and the most prominent recommendations of the research were the necessity of developing a new tax administration system to be applied to All tax laws, taking into account the privacy of each tax.

Money laundering is classified among the crimes that are punishable by Iraqi law because of its negative effects on the national economy. Hence, this study aimed to identify the role of the Central Bank of Iraq as it is the supreme cash basket that is stalled with the task of combating money laundering the basic element and to achieve this goal has been done Using the descriptive and analytical method, the study concluded that the crime of money laundering is rooted in the Iraqi economy from ancient times, and the Central Bank of Iraq has contributed to undermining it after it issued Law No. (39) for the year 2015 related to combating money laundering and terrorist financing. Its role in preventing the negative effects of this phenomenon represented by a distortion in the pattern of spending and consumption, as well as an increase in the deficit in the balance of payments and the occurrence of a liquidity crisis in foreign exchange, in addition to the collapse of stock exchanges, while the study recommended the necessity of increasing international cooperation and legal assistance in investigations and legal prosecutions related to laundering Money, handing over and prosecuting those wanted in money laundering cases through the International Criminal Police (Interpol), as well as concluding security agreements with countries, especially regional and The countries of the region, as well as the need to adopt a policy of periodic reports on banking activity, analyze their outputs, and take immediate action if an illegal act is found, and refer them to the competent authorities for supervision.

The changes and developments that occurred in the business sector were reflected in the impact of internal audit in terms of its nature and trends. The research aims to identify the risk measurement model using risk-adjusted return on capital (RAROC) and apply this model to a sample of Iraqi banks to obtain indicators to assess the status of banks and the risks that these banks are exposed to. A field study was conducted on some commercial banks registered in the Iraq Stock Exchange. Financial, which is (Middle East Bank, Gulf Commercial Bank, United Bank), and internal auditing is the safety valve for banks in determining the acceptable level for them, so the problem of searching for the extent of awareness of the internal auditor in the research sample of risk measurement models used at the international level and trying to apply them to The local level, especially the risk-adjusted return model (RAROC), and does it contribute to reducing risks, in order to address the weaknesses of the banks, the research sample, and to test that proposed model, some data from the banks of the research sample was used for the purpose of achieving the research goal and finding the relationship between banking risks and the return on model The capital and the data were entered, processed and processed automatically using the proposed model to analyze the results and test the hypotheses. There is a correlation between banking risks and the risk-adjusted return on capital (RAROC) risk measurement model, so banks can work to continuously develop their risk management by relying on the risk-adjusted return on capital (RAROC) model, and a risk-based audit program can also be applied.

The research problem was that the Sudanese insurance companies have limitations in providing accounting information, which makes it difficult to make operational decisions, and what is the relationship between the application of the international reporting standard (9) insurance contracts on the rationalization of operational decisions, and the study aimed to identify the effect of the International Reporting Standard (9) insurance contracts in rationalization of operational decisions, and the study concluded that all results are correct, including that the statically significant relationship was found between the application of the International Financial Reporting Standard (9) insurance contracts and the company’s strategic position, and the application of the International Financial Reporting Standard (9) insurance contracts contributed to increasing the flexibility of operational decisions in 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 in rationalization of operational decisions.

The research aims to knowledge of program of (Five S's) and its importance and how effect of the application of the program in the reduction of costs and productivity improvement in manufacturing companies exploratory study of the opinions of a sample of specialists in the department of Accounting, Management, and highlights the importance of research in the use of the program through its elements help in directing resources available for manufacturing companies is effective and efficient and to eliminate wastage (losses) in the time and the performance of operations and improve efficiency and increase productivity, and improve product quality and reduce costs and thus its contribution to the development of the industrial sector in the Kurdistan region of Iraq. The information was collected brokered a questionnaire designed for this purpose, and distributed to the research community (Techers of Accounting and Management Department) was based on the hypothesis test their answers using the test (T-test) by SPSS statistical program in order to achieve the objectives of the research. One of the important findings of the research that the program of (Five S's) is one of the important scientific topics that captured the attention of all companies, especially the industrial ones for being one comprehensive Productive Maintenance principles in graceful industry and tools effective for continuous improvement, which aims to eliminate waste and all forms and loss of time through the organization of the workplace. The research came out a set of recommendations urging the most important manufacturing companies on the study of the experiences of international companies that have succeeded in the application of the program to benefit from the results of tests in order to take the results and it's adapted the form that suits the local environment.

The research aims to identify the importance of cyber security through its impact on internal control and the value of the economic unit by adopting the Information Technology Governance Framework (COBIT5), and then trying to come up with a set of recommendations that contribute to increasing the value of the economic unit, In order to achieve the research objectives, the researcher used the descriptive and analytical method in collecting data, and a questionnaire was adopted that included a set of questions divided into eight axes that reflect the research requirements, through the use of google form models, and Stephen Thumpston’s equation was adopted in determining the size of the sample consisting of (98) An auditor and accountant working in higher education and scientific research, Among the most important conclusions reached there is a general acceptance and agreement on the existence of a relationship between the dimensions and requirements of cyber security (operations and procedures, cyber risks, confidentiality and privacy protection, logical security, strategy) on modern frameworks for internal control (COBIT5) and the value of the economic unit, The research was concluded with a set of recommendations, the most important of which is the need for the economic unit to adopt effective methods for continuous evaluation of internal control to maintain information security by adopting modern frameworks for internal control COBIT5 and through the integration of procedures and characteristics in light of modern frameworks to avoid the means of penetration of electronic systems and attempts to manipulate their information.

The Linear-quadratic bi-level programming problem it is considered a collection of researchers it is an overlapping optimization problem with two levels , one is called the upper level (independent) and the other is called the lower level (dependent),each level has objective function and constraint . It is considered a scientific and practical tool helps the decision maker to reach the optimal. To obtain efficient upper bounds and lower bounds we use the (karush-kuhn-Tucker) (KKT) conditions for transforming the "BLPP" into single level problem.
The main objective of the study is Highlighting one of the methods of solving the bi-level programming problem(BLPP) it is the Genetic algorithm (GA) that is one of the research methods used to simulate what nature does in the reproduction of living things and use it to solve complex problems to reach optimal solution or the closest possible solution to the ideal solution.
After implementing the genetic algorithm and taking advantage of its properties and the content of its steps with linear-quadratic bi level programming problem,the results showed in the case of the genetic algorithm with bi-level programming (linear-quadratic)that it gave the best possible solutions and was also able to achieve optimization by increasing the value of the objective function of type (max) the largest possible results of bi-level programming in the cases of production and demand in addition to generating them for possible alternative solutions that help the decision maker to choose what is better and closer to the state of the plant and its production reality.

Longitudinal data can be defined as data that combines between time-series data and cross-sectional data, meaning that it studies cross-sectional data and its movements over a certain period of time, so this type of data has a large informational content for the phenomenon studied and thus enables us to obtain estimates of higher accuracy . Hence, the importance of research appears in the comparison between the preference of longitudinal data models, as well as the preference of methods for estimating semi-parametric models through which the nature of the relationship between the variables of the partial linear model can be described. The research aims to estimate a semi-parametric model that accurately describes the nature of the relationship between the value of the industrial production of ten large industrial establishments in the public sector in Iraq for the period of time (2010-2018) and both the value of the requirements and the number of workers in those establishments, and to achieve that aims, two methods were employed: Speckman method and Robinson method, and the two methods included employing multiple local regression with different degrees and the Kernel functions (Gaussian) and (Epanchnikov). As well as making a comparison between the two models through the use of three comparison criteria, which are the mean squares of error (MSE), the median absolute deviation error (MDAE), and the mean of absolute deviations (MAE). The results obtained showed that the estimation method (Speckman) is better than the method. (Robinson).

The contemporary business environment has witnessed a number of developments and rapid changes in light of the intense competition between the five-star hotel organizations, which affected the quality of food service provided to guests, and from this standpoint the problem of the current study came to reveal how the practical training programs affect in applying the art of etiquette to provide food service in terms of skills, and the philosophy of the current study emerged from the reality of field experiments specifically in Superior-class hotels in Baghdad (Al-Mansour, Al-Rashid, Palestine, Ishtar, Babylon), and the justification for choosing the aforementioned hotel as a scientific case study is because it is one of the most important hotel organizations classified in the city of Baghdad, From the hypotheses, and to test them, the applied study was used that included (42) working individuals Of the employees in the food department at the level (director of the food department, assistant director of the food department, restaurant manager, lounge captain). The influence is strong between practical training programs, and applied food service etiquette.

Iraqi-Turkish relations are witnessing a qualitative leap at the level of political and economic relations, due to the economic intertwining between the two countries, as Iraq for years occupies advanced ranks in the volume of imports from Turkey and thus it represents an indicator that is distinguished from other indicators as it reflects the impact of the economic crisis facing Turkey must be transmitted to the Iraqi economy and as a result of this intertwining of economic relations, it was necessary to study these relations to find out the extent to which Iraq was affected by the Turkish economic crisis, and accordingly the research started from the hypothesis that the Turkish crisis will affect some of the Iraqi macroeconomic variables, and the research concluded: The crisis affects the Iraqi Central Bank’s policy and this is clear through the effect on the window of selling foreign currency, as the standard results showed that the decrease in the Turkish lira exchange rate led to an increase in Iraq's imports from Turkey and then increased the demand for foreign currency, and then included in a number of recommendations, the most important of which is, Iraq must adopt commercial policies, which reduces its exposure to its trading partners, especially Turkey, and improves its trade balance towards them by taking advantage of lower prices of their currencies to enhance its imports of investment goods that would enhance its national production, thereby reducing its imports.

The present study aims at identifying the effect of brainstorming on the creative marketing of banking services in its dimensions; creativity in a product, creativity in pricing, creativity in promotion, creativity in distribution, creative individuals, creativity in the physical evidence, and creativity in the process. This is done Through surveying and analyzing the opinions of 65 individuals of decision-makers and employees in the branches of the Iraqi Commercial Bank (TBI) in Baghdad using the questionnaire as the main tool to collect data and information from the researched sample whose answers were analyzed using The statistical program (spss v.25) in estimating the arithmetic mean, standard deviations, F- test, the relative importance, and the determination factor (R2). Several conclusions have been reached; brainstorming affects all dimensions of creative marketing of banking services from the point of view of the research sample. Several recommendations have been made; The key to the success and growth of banks is closely and directly related to the availability of human resources with distinct skills and mental capabilities in finding a huge amount of creative ideas. This leads to brainstorming becoming an essential and critical element for the creative marketing of banking services and competition in the Iraqi banking sector.