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

The current study was intend to test the relationship between the dimensions of Logistics Services which are (Purchase, Transport, Warehousing and Flow of the Information) and the dimensions of Organizational Capabilities that are (Skills, Organizational Learning, Resources and Coordination) and its impact on the dimensions of Customer Loyalty (Quality, Trade Mark, Mental Image ofthe Customer, and Confidence). it has adopted in its theoretical framework the Logistics Services and the Organizational Capacities as Independent Variables, while the Customer Loyalty is Dependent Variable .where it was measured three variables of the study dependent on a questionnaire form prepared for this purpose, has embodied the problem of study to know the extent of the attention of the company's research sample, Logistics Services and Organizational Capabilities and the impact of this interest in Customer Loyalty, Hence, the present study sought to achieve a set of goals, the most important goals are :
1.Showing theoretical frameworks associated with study variables and clarify concepts.
2.know the extent of adoption by (the Iraqi Cement State Company - the directorate of the southern cement State Company and Kufa Cement plant) of the concepts of Logistics Services and Organizational Capabilities and using them to build Customer Loyalty
The Study Found a set of conclusions and the most important of these as following: The existence of the effect of the relationship Significant moral between the variables of Logistics Services and Organizational Capabilities individually and collectively in Customer Loyalty variable.

This research sought to determine the effect of logistics management in improving the level of services provided to the customer. In order to achieve this, the researchers relied on the logistic dimensions of logistic logistics, distribution logistics, reverse logistics, The researchers tried to answer the following question: "Is there an impact of the dimensions of the logistics in the level of services provided to the customer?" The researchers also sought to achieve the research objectives, which were to measure the impact of logistics management dimensions (processing) , The The most important of which is: Morjan Medical City focuses on central purchasing where Morjan Medical City is equipped by the Ministry of Health, The Ministry of Health has reached an understanding of the Ministry's lack of commitment to the annual plan set by Morjan Medical City, where the plan and figures are often not complied with in the Ministry's distribution of materials in a similar manner between hospitals such as Morjan, Qassim, Musayyib. The researchers have verified the correct In order to provide the best services to patients, the most important of these proposals are the following: The establishment of Morjan Medical City is a policy of combining centralization and decentralization. The Medical City Administration should open an independent pharmacy for each department in order to meet the needs of each department

in the face of the educational crisis. The study has a sample of the deans and assistant deans at the University of Babylon, The total sample (25) Dean and Assistant They represent the population of the study and some of the statistical methods used for the purpose of testing hypotheses, The results of the study no significant differences between the deans about factors and the dimensions of change strategies, Due to multiple reasons, including the culture of each variation College and the kind of education that give, The study found that the most important enabling factors in the practices of teachers: Effective communication and participation and clarity of purpose, And that the least important in the application is the teamwork, recognition and appreciation, The study concluded the most important recommendations, management must seek to achieve high levels of job satisfaction And that students feel that they trusted, and that the mistakes possible in certain cases.

process are gaining attention by monetary and banking authorities and regulators, both domestic and international, to the risks arising from those processes that have a negative impact on the domestic and international economy, and therefore this targeted research to indicate the availability requirements Application of judicial scrutiny to reduce money laundering in Iraq and ways of development by knowing the opinions of a sample of Auditors working in Midwest federal financial oversight and audit offices and Iraqi companies and academics in accountancy in Iraqi universities, in order to achieve this the reserchers designed to identify, as a tool to collect raw data and use descriptive statistics for data analysis and hypothesis testing, and after analysis, the researcher found to several conclusions:
1. Search sample agreed on the fundamentals of application of judicial scrutiny in the iraqi environment.
2. Search sample agreed that there is an important role for judicial scrutiny in combating money laundering through owning a number of judicial auditor skills and abilities and knowledge of accounting and legal and technological, assisted by the judicial audit methods and techniques used in Detection and prevention of financial crime.
3. Search sample agreed to accept the proposed framework to develop and increase the efficiency and effectiveness of judicial scrutiny in combating money-laundering operations in Iraq.
The research concluded that the most important recommendations:
1. Need to use the services of judicial scrutiny in the investigation of various financial crimes and opinion on lawsuits, given the role in the fight against money laundering.
2. Make use of the suggested framework which helps to increase the efficiency and effectiveness of judicial scrutiny in the fight against money laundering in Iraq, given its importance in these times where the various images of corruption and financial.
3. To promote and develop the profession of judicial scrutiny by the work of the organization means association judicial Auditors in Iraq and the requirement of belonging to this association may even practice and legislation that will regulate the profession as well as special audit manual version checking to provide guidance to them.
*College of Administration and Economics, University

Is a comprehensive quality management system a Precedence competitiveness seeking senior management valuable various economic organizations to achieve, which is a weapon competitively important hires to attract customers and achieve excellence and leadership in the market competition, aimed at improving productivity, after it became clear that it represents a key factor in the success of many companies the world, at a time when I felt the institutions that high quality does not mean high price and this has been confirmed by Japanese industries and the Chinese both a invade the European market and the American quality of production and lower prices, the philosophy developed and modern today is that the quality and continuous improvement of the product and damage zero and QCs (control quality) is everyone's responsibility. Has adopted a search in part, analytical perspectives theory to describe the relationships between key variables (cost, price and customer satisfaction), but the balance between the cost and the prices of high-quality products may give a positive indicator for customer satisfaction, and is cost reduction is a competitive dimension first and one of the main objectives in the system Total Quality Management (TQM) is intended to achieve the greatest possible profits from the planned while maintaining product quality. While the price in the economic systems in three important functions with the stability of other factors, the first is the distributive function, and the second is a function of choice, The third is the guiding function of production. The search was several conclusions, including: The balance between cost and price is the measure most important among other metrics in the Quality Management System, a final judgment of the performance of the production process, which seeks to customer satisfactionis what brought him paragraphs (X12 and X13) where I got to the middle of my account (4.050 and 4.225) respectively and Banhravcan criteria (0.932 and 0.832) and achieved a clear advantage because of exceeded Osathma center for computational hypothesis, and that the respondents agree with the contents of these paragraphs percentage of (81% and 84%, respectively). Find and seal the recommendations was the most important: of the consumer,Necessary to improve the quality of the product and the introduction of new ideas and not just the ideas of traditional expansion of its sales and profit margins in accordance with the well thought out plans and sophisticated, it is the duty of companies today to develop the quality of their products is not as demanding civilized, but also provide an opportunity for national products to compete with the alternatives of imported products displayed in market.

The purpose of this research is examine the effect of organizational trust in its dimensions (trust in supervisors, trust in colleagues, trust in the organization's management) in supporting and promoting knowledge work by its dimensions (workplace, virtual work, social work, knowledge workers, employee well-being, Productivity of knowledge work Researcher choose a group of private banks in the province of Najaf as a sample of the research relied on questionnaire as a main tool to collect the necessary data needed to achieve the goal of research. A total of 75 forms were distributed to bank employees, of which 70 were retrieved and 64 samples were valid. A set of statistical methods such as arithmetical mean, standard deviation, simple correlation coefficient Spearman, and simple and multiple regression coefficients were used.
The results showed a positive significant relationship between statistical and organizational confidence. The results also showed a direct correlation between organizational trust and knowledge work. The research also present set of recommendations, the most important the need for private banks to provide necessary tools for knowledge work and to develop knowledge sharing Knowledge and make working hours an opportunity to be a work of social and social contribution to contribute to the development of the capabilities of knowledge workers and improve their performance, as well as the administrations of private banks sample research interest in ways of measuring the productivity of knowledge work and considered one of the guarantees The success of the bank's work depends on the speed of performance and the high response to the wishes of customers.

The purpose of the current research is to know the effect of human resource management flexibility practices that the sample in question has to support and enhance its human resource capabilities ,The research relied on questionnaire as a primary tool for gathering the necessary data needed to achieve its objective. Thirty forms were distributed to determine the level of availability of human resource practices and human resources capabilities in the sample. 25 forms were retrieved, As well as he has been the use of a set of statistical methods represented in rural arithmetic weighted, standard deviation, and coefficient of simple correlation Spearman, the coefficient of simple and multiple regression. Search results showed the existence of a positive correlation with statistically significant differences between human resources practices and capabilities of human resources for the sample surveyed, The research showed a direct correlation between human resource practices and human resource capacity of the sample being investigated. The research came out with a set of recommendations, the most important of which is that the research faculties should focus on promoting the process of change through a number of means, including the provision of resources, the formulation of the organizational structure, the provision of communication systems.

The research aims at clarifying the theoretical concepts of organizational climate and functional performance, as well as discovering the nature and type of relationship of correlation and influence between the dimensions of the organizational climate and the functional performance. The staff of the Faculty of Management and Economics / Qadisiyah University appointed him. To achieve this objective, the research was based mainly on the questionnaire (65) of which (50) were recovered and (77%) were valid for analysis and the response rate was 77%. After relying on a number of suitable statistical methods, simple correlation coefficient, T test, F test, With a set of guidance These include the organizational structure, reward and incentives system, administrative leadership, participation in decision-making and after communication on job performance .As well as a number of conclusions recommending the promotion of the treatment of workers with justice and equality without discriminating between them and enhance their sense of justice among workers through promotions, incentives and rewards, and increase the participation of workers in the development of work goals and decision-making relating to units and divisions of labor .

The purpose of this research is to determine the relationship between the use of technological techniques and job creation. This research was applied to a sample of (70) employees of the University of Babylon.
The researcher used the questionnaire form as a tool to collect the necessary data and information's . A number of descriptive and empirical statistical methods were used in the testing of hypotheses such as arithmetic mean, standard deviation, correlation, and F and t tests To show the effect of the independent variable in the dependent variable. The research consists of four topics. The first topic dealt with the methodology of the research. The second topic focused on the theoretical aspect. The third topic was devoted to the practical aspect. The research concluded with a number of conclusions and recommendations, perhaps the most prominent of which are the following:
1 - the existence of a relationship between the two variables technological technologies and job creation at the University of (Babylon).
2 - The high level of the use of technological technologies and job creation among the staff of the University of Babylon, which is supported by obtaining first place locally, "Center (60) Arabs" and the center (2652) globally, "and according to the classification webometrics Universally adopted "in its application of comprehensive quality standards.
3- The researcher recommended a set of recommendations, perhaps the most important need to continue to keep abreast of technological developments, and motivate employees to innovate and share among themselves and exchange experiences, and provide the best solutions to the problems that are occurring and expected.

This study is aimed to identify the effect of the efficiency of using of instruction technology ( role of the university in the using of the technology of instruction and the skills of the university teacher in the use of this technology) in the dimensions of quality in struction ( quality of libraries , quality of research , quality of teaching curriculum , quality of teacher) on asample from the university of Babylon ( population study ), As well as identify on the most impotant of world ranking , the study sample consisted of (90) persons from the colleges of Babylon university ( Assist lecurer , Teacher , Assistant professor , professor ) to show their opinions through aquestionnaire had been developed to collect the necessary data to measure the variables of study , for hypothesis testing , descviptive statistics and simple linear regression which used , the study reached that to there is astatistically significant effect on the efficiency of the using of instruction technology ( independent variable in the dimensions of the quality of higher instruction in all itʼs dimensions ( quality of libraries ) then came ( after quality of curriculum, quality of scientific research , quality of teacher ) Respectively , Which have the effect of raising the level of the world ranking of the university of Babylon , the study recomeneded : the Iraqi universities improve continuously through more taking care of increasing the efficiency of the use of instructional technology and itʼs role in the quality of instruction and raise the level of the world ranking of universities as they didn’t achieve a high level of use , urged other researchers to develop national standards to ranking the level of higher instruction of Iraqi universities complement or match with the world ranking

This study aimed to identify the role Investment and sustainable development of human resources in increasing knowledge capital and organizational creativity in higher education institutions in Iraq. The study was a problem in the following question, "Is the investment and sustainable development of human resources (lecturers a role in the growing knowledge capital and Organizational creativity" in institutions of higher education is reflected in the evolution of these institutions To answer the problem of the study was formulated hypotheses in several aspects: how to handle higher education institutions with faculty to their development, and the role of this development in the capital increase knowledge they have and the contributions creative them and their role in achieving innovation Organizational, what are the methods Human Resources Development has been use descriptive analytical method using statistical system SPSS as it has been to rely on the questionnaire as a tool for data collection as well as the sources of secondary books, periodicals, were distributed questionnaire on a random sample of (5) institutions and (100) teaching of different institutions of higher education.

The trend of research towards identifying most of the variables surrounding the relationship between monetary policy and fiscal policy, as well as the element that mediated this relationship (interest rate), the views of economic schools on this subject differed between these schools, adding that the Iraqi economy is one of the economies In addition to structural distortions, the results show that the interest rate (a quantitative instrument of monetary policy) has an impact on the state budget. When the interest rate increases or decreases, the rate of economic growth, public taxes, and public debt is affected. In the general budget.

The technological developments in the industrial environment have a significant impact on product design, costs and processing, reflecting the competition between industrial companies, As the adoption of the global industrial companies different technological technologies have a fundamental role in creating a set of key features that distinguish them by achieving productivity and rationalization of product costs and
development of the processing chain to achieve development of market value. The objective of this study is to demonstrate the role of three-dimensional synchronous engineering technology in maximizing the value of the industrial company by maximizing its competitiveness by developing its products, rationalizing its costs and developing its products processing series in order to achieve its profits. In order to achieve these objectives, the researcher studied the previous researches related to the subject of the research and carried out the theoretical studies as well as the field study conducted in the General Company for Rubber Industries and Tires to identify the reality of its work in the design of the series of processing products and the possibility of applying the hypothesis of research. The most important of which is the failure of the company to design the supply chain of equipment in the design and product development processes, causing the loss of market share and the decline in the value of its products compared to imported products. . Based on the conclusions reached, the researcher believes that the company should adopt the research sample of the modern techniques and methods of production, which consisted of the concurrent engineering of three-dimensional engineering to develop the supply chain in order to gain the planned market share and develop its value by reaching competitive advantage.

The purpose of this research is to investigate the relationships among Creative Thinking and organizational excellence in the private schools in Najaf Governorate. The importance of the current research is determined by the scarcity of studies that attempted to determine the nature of the relationship between its variables (Creative Thinking and organizational excellence). The present research attempts to address a real problem that directly affects the educational and educational reality in Najaf governorate. Based on the random sample, (150) questionnaires were distributed to a number of teachers in the private schools. The number of questionnaires retrieved was (136), of which (124) were valid for statistical analysis and (83%) response rate. They were analyzed by the advanced statistical program (AMOSS v20) And (SPSS v20). The theoretical results revealed a knowledge gap to explain the nature of the relationship between the variables of Creative Thinking and organizational excellence in organizations in general and in private schools in particular. The results showed that there are two types of relationship between the variables of research, a direct relationship between Creative Thinking and organizational excellence).

The purpose of this research is to highlight the distinctive role played by the most important investment returns achieved by Iraqi commercial and Islamic banks resulting from various banking operations and their impact on the value of banking through the measurement and analysis of indicators of investment returns, as the decline of these revenues generates negative effects on the value of banking, The two banks, namely the Islamic Bank of Elaf and the Commercial Bank of Iraq, were used. The indicators of investment returns and the equation of the value of the bank (Tobin's Q) were used. The problem of the research is to explain the role of fluctuations in the investment returns of The results were analyzed and tested by means of the F, P-value, and impact tests using the R2 identification coefficient using the ANOVA analysis. The research concluded that there was a significant effect on the value of the investment returns on the bank value and both banks, but to varying degrees, which The study concluded with a number of recommendations, the most important of which is that the Iraqi banks' administrations seek to invest their financial wealth and employ them in various investment fields, reflecting the achievement of financial returns that contribute to maximizing the wealth of shareholders and at the same time maximizing the values. Banking banks

The objective of this paper is to highlight the most important risks facing financial institutions, especially Islamic banks, resulting from the liquidity shortage in banking, namely the liquidity risk and the resulting effects, especially when exposed to suddenly withdrawals by measuring and analyzing the liquidity risks of banking and the most important means used to treatment these risks including Islamic Murabaha. Two banks were selected, namely, the National Islamic Bank and the Islamic Bank of Elaf. The indicators of liquidity risk were used. The problem of research is the statement of the effect of the Islamic Murabaha instrument as a instruments of Term debt and its effects on liquidity risk mitigation. The indicators were analyzed and tested using the F, P- value and impact tests using the R2 parameter using ANOVA. The research concluded that there was a significant effect of the Islamic Islamic Murabaha instrument on the liquidity risk of banks, And on the basis of which the alternative hypothesis was accepted. The paper also reached recommendations, the most important of which is to show high interest in the Islamic Islamic Murabaha instrument as it constitutes the bulk of the Islamic credit as well as its high liquidity through resale, Lack of liquidity when they are received

This study aims at identifying the effect of mandatory rotation of the external auditor in improving the quality of auditing process and to confirm his objectivity and independence. To realize these objectives, a questionnaire has been designed, consisted from (6) parts, depending on theoretical and previous studies, distributed to external auditors and the managers of corporation companies. The questionnaires were (64) , the replied of The questionnaires were (49), which represent (76%).
The researcher uses the statistical package for social sciences in analyzing the questionnaire and statistical tests for this purpose.
The study introduces many results, the most important from it:
 There is a robust relationship of applying the mandatory rotation of the external auditor and its effect on the professional specialization in the client's industry and audit quality, also to confirm his objectivity and independence.
 There is an enervated relationship of applying the mandatory and its effect on the quality, cost and audit fees, and to improve the quality of auditing and to confirm his objectivity and independence.
The study introduces many recommendations, the most important from it:
 To make studies and researchers concerning the mandatory rotation of the external auditor at the corporation companies, in order to measure and test the effect of accounting education programs for the possibility of applying the professional specialization strategy in the client's industry.
 To study the effect of information technology and to use the electronic data processing in operating financial information in auditing by applying the professional specialization in the client's industry.
 To study the use of corporate governance rules to develop the professional specialization strategy in the client's industry.
 The need to know the importance of a _ cooling off period _ because of their obvious impact in reducing of the practices and pressures that may be exercised by the administration on the external auditor and determine them with appropriate years.

of this study is to determine the impact of administrative
empowerment on quality of service. To achieve this, the study relied on
administrative empowerment in its dimensions (delegating authority,
training, effective communication and motivation) and quality of service in
its dimensions of reliability, responsiveness, compassion, safety and
content. The study tried to answer the questions of the problem, the most
important of which is the level of administrative empowerment in the
organization in question? What is the quality of service in the organization
being investigated? Is there a relationship between administrative
empowerment and quality of service? The study was conducted in the
General Company for the distribution of petroleum products/Central
Euphrates Distribution Authority/Babel Branch. The questionnaire was
used to obtain the necessary data, as well as personal interviews. The
opinions of 150 workers were analysed in addition to 35 customers . The
simple correlation coefficient was used to measure the correlation
between the variables, the backward analysis,

The purpose of this research is to analyze the internal environment factors (organizational structure, organizational culture, and human resources) as well as the extent to which these factors contribute to the efficiency and effectiveness of management information systems in the National Insurance Company / Babylon .
The researcher tried to answer the question (do internal environmental factors affect the efficiency and effectiveness of management information systems).
The research community is one of the employees of the National Insurance Company / Babel. The sample of the research was selected by random stratified method (37). The research was based on analytical descriptive method. The field data were collected through a questionnaire that was constructed and developed To measure the purpose of the research: and how this affects negatively or positively on the efficiency and effectiveness of management information systems for the company subject matter of the research. The second part consisted of the efficiency and effectiveness of management information systems. The SPSS program was used to describe the study data, as well as the statistical method used to measure the study objectives and hypothesis test. , The researcher reached the results of the most important, the internal environmental analysis is a key stage of the strategic planning stages, it represents a key to the company in determining its objectives and strategic options. The researcher also aims to submit a proposal to the company under consideration: The insurance companies should adopt all the methodology of analyzing the environment of the organization to diagnose the strengths or weaknesses that it possesses in order to continue its work.

The emergence of social, economic and environmental problems in the countries of the world to the need to appear accountability responsibility to play a positive role to reduce these problems has been Islam in general a race for exposure to this subject is vital and important and has been subjected to many scholars and academics in this area, especially that Islamic law is not without Ideal values and social and this was purely to raise the issue of social responsibility and the development of the provisions of legitimacy in a way that contributes to the development in the community and the purpose of purely to determine the importance of the application of accountability of social responsibility in Iraqi banks Al-aslamyah and through the identification of the understanding of managements of these banks to the concept of social responsibility and the areas of application of accounting responsibility in Islamic banks The most important results were that social responsibility is found in Islam and it is characterized by a comprehensive view that does not exceed the material aspects, but the moral aspects, and social responsibility is the duty of Muslims to remove the differences between the different groups of society and seeks to deliver services to all members of society.
*جامعت الفراث الأوسط التقنيت / المعهد التقني / كربلاء
The Administration & Economic College Journal
For Economics & Administration & Financial Studies
Vol. 10,N.1, P P. 457-475
ISSN PRINT 2312-7813
ISSN ONLINE 2313-1012
مجلة كلية الإدارة والاةتصاد للدراسات الاةتصادية
والإدارية والمالية
المجلد 10 ، العدد 4 ، 2018 ص ص 475-457

The UAE has been keen to provide the right environment for attracting foreign investment to achieve sustainable economic development. This is confirmed by the vision of the UAE 2021, which noted that building a sustainable and diversified economy is by stimulating entrepreneurship and attracting foreign direct investment. Accordingly, the State has developed the laws and regulations on investment and the investment environment, such as the Commercial Companies Law No. (2) of 2015, which covers all matters related to regulating the business of commercial companies in accordance with international variables, especially with respect to the regulation of governance and protecting the rights of shareholders and partners. , The development of holding companies, the right to issue securities for the public subscription of joint stock companies, and the organization of contracts for the establishment of companies with limited liability. The favorable investment environment in the UAE economy has contributed to attracting more foreign direct investment. The value of foreign investment in the UAE has increased from about 1.9 billion dollars in 2001 to about 11 billion dollars by 2015, (US $ 111 billion), which constitutes 13.6% of the total FDI inflows to Arab countries. The growth of this development ranked the UAE among the top 30 economies globally in the overall index to ensure investment attractiveness, ranking 29th in the Investment Guarantee Index for 2016. In this research we will discuss the legislative and institutional framework and the analysis of the investment environment based on a guarantee index for investment attractiveness. As well as a statement of the implications for FDI inflows to the UAE.

The present study is designed to review the impact of organizational competencies, as an explanatory variable, in achieving organizational performance, as a response variable. Mirjan Teaching Hospital is selected as population of the study. The study sample consists of 122 medical staff from different units and wards. They were surveyed using a questionnaire. The study problem is represented by the existence of a correlation and impact of the organizational competence on the organizational performance. Two hypotheses were developed to analyze the correlation and impact of both of them. Data were analyzed using various statistical methods. Data and information were processed using ready-made computer statistical programs such as SPSS V. 22 to analyze the organizational competence and its impact on improving the organizational performance. The study came out with results that show the validity of the hypotheses that indicate the existence of correlations and impact among the variables. The human and organizational variables, being fundamental competences, have obtained high correlation value since these resources represent knowledge agents in the hospital and its latent competencies that give the organization an added advantage. The study also includes recommendations based on the conclusion of the study.

The current research is aimed at studying the relationship between the dimensions of electronic accounting information systems (Speed, accuracy, efficiency and effectiveness, flexibility, comprehensiveness) and Competitive advantage dimensions (cost, quality, flexibility, delivery time), In Zain Communications company, The search included two hypotheses, The first of the correlations and the second for effect relationships, It was selected sample of employees of the company totaling 75 per person, Adoption of the method Questionnaire which included (41) items, Results were extracted using a statistical program SPSS, It was reached results that were most important, The results of the analysis showed no statistically significant correlation between the electronic characteristics of accounting information systems and the dimensions of a competitive advantage, And formulated a set of recommendations, the most important Enhance the role and effectiveness of the electronic accounting information systems and continuity of work done by sampled company and better.