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

The research aims to determine the effectiveness of public spending to economic growth in the UAE during the period (2014-1997), through the relationship between public spending and an independent variable rate GDP growth as the dependent variable analysis using vector autoregressive commonintegrationmodel. The researcher concluded that public spending explains a rate (72%) of the developments in the GDP growth rate changes in the United Arab Emirates during the said period. Current expenditure in the UAE has taken an upward path where the overall average of the relative importance (76.1%), while investment spending appeared A volatile during the period of research where the overall average of the relative importance (15.6%)

The aim of the research is to show success or failure in the performance of the Central Bank of Iraq after 2003 by using the means and tools of modern monetary policy such as currency auction, existing facilities, the auction of remittances and bonds because of their role in achieving monetary stability, identification of the obstacles that stand in the way of achieving its objectives and the use of standard model in analyzing the impact of monetary policy indicators, namely, money supply, interest rate and exchange rate in the growth rate of the Gross Domestic Product (GDP) and the rate of inflation.
In order to reach its goal, the research was divided into three chapters. The first chapter dealt with the central bank, monetary policy and monetary stability. The second chapter wasunder the title of "the Central Bank of Iraq and the development of monetary policy". The third chapter dealt with measuring the impact of tools of the Central Bank in achieving monetary stability in the Iraqi economy (1990-2015).

The target of the research is to Application the balanced Scorecard in the Electric Power Distribution Directorate according to indicators commensurate with the activity of the research sample and put strategic initiatives to improve the performance of the Directorate to meet the support of the national economy by delivering and sustaining the continuity of electricity to all facilities that have a direct role in operations Productivity and economic, and the research reached a range of Conclusions. The research project obtained a Degree of (50,55) for the year 2013,2014 respectively, and an average estimate in the application of the balanced Scorecard Conducted by the researcher. This research included Declaration of the benefit of the possibility of applying the Balanced Scorecard in the measurement of strategic performance of economic units through comprehensiveness Balanced Scorecard for the possession of four binoculars for the development of performance has been developed in this research to become five binoculars, , Which contributes to the improvement and development of the strategic performance of the to Directorate research sample

The purpose : The current research sought for test the correlation relation between of the social capital in its dimensions that resembled by (structural, cognitive and relational) and the organization entrepreneurship in its dimensions that resembled by (innovativeness, proactiveness and risk-taking) and between the dynamic capabilities in their dimensions that resembled by (sensing capabilities, seizing capabilities and reconfiguration capabilities) and the organization entrepreneurship in its dimensions that resembled by (innovativeness, proactiveness and risk-taking), As well as test multiple effect relationship between among the three search variables, that the research in its theoretical framework has adopted the social capital and dynamic capabilities as independent variables, whereas the organization entrepreneurship was adopted as a dependent variable.
Methodology : By using the stratified random sample, (380) questionnaires were distributed to a number of employees in the presidency of the university of babylon and its affiliated colleges which are considered as the research sample, (373) has been retrieved from the total number of the questionnaires, (13) items of the questionnaires have been excluded due to the incomplete response of the sample, so (360) questionnaires become ready-to-analysis, which means the response ratio has reached (95%).
The importance of the research : The research derives its importance from the importance of the variables which had studied, That the availability of good social relations and the organization ownership of the dynamic capabilities as well as the organization has reached the status of entrepreneurship in its work is one of the most important aspects. In addition to its research to the important part which is education, because the educational institutions are the cornerstone of the growth and advancement of any society.
Research hypotheses : The research was based on three main hypotheses : the first (there is no correlation relationship and spiritual sign between social capital and organization entrepreneurship) and the second (there is no correlation relationship and spiritual sign between dynamic capabilities and organization entrepreneurship) while the third hypothesis was (there is no multiple effect relationship and spiritual sign among social capital, dynamic capabilities and organization entrepreneurship).
The most important results : The existence of multiple and positive effect relationship and spiritual sign among the three search variables which are (social capital, dynamic capabilities and organization entrepreneurship).
The most important conclusions: The existence of multiple effect relationship emphasizes that social capital and dynamic capabilities are so suitable as two independent variables to achieve the dependent variable (organization entrepreneurship). The availability of social capital and dynamic capabilities together in the organization which is the research sample have bigger and faster effect in achieving entrepreneurship to the organization better than the application of each concept individually.

The study aimed to identify the effect of the imbalance in the financial balance on tax accounting in long-term contracts, and to identify the nature of the financial balance and its role in raising the value of the company. The researcher studied the effect of the imbalance in financial balance on tax accounting by collecting the data of the applied study through the questionnaire distributed to 71 sample of accountants and auditors i
The study found that the achievement of financial balance in companies is built to find a combination between the financing property and the borrower in the capital structure and achieve a set of advantages, the most important of which is the low cost of capital and maximize the return on owners' rights.
The study also found that the increase in the value of companies when the increase in borrowing due to high tax savings and low borrowing costs and this resulted in low cost of financing property.
المستخلص: هدفت الد ا رسة إلى التعرف على أثر الاختلال في التيزا ا اللي ل عليى الت سير ال ير في -
عقيزد اللقيي زلات ةز لية الاليلف زالتعيرف علييى ة عية التييزا ا اللي ل زدزرك في رفي ليية ال ير ة ز ييد يي
ال يب د ا رسية اثير الاخيتلال في التيزا ا اللي ل عليى الت سير ال ير ليا خيلال للي دي ت الد ا رسية
التة ق ة لا خلال الاست دة الت ز عت على 71 ع دة لا الل س ا زاللد ق ا ف ر ت اللق زلات
زتزصلت الد ا رسة الى اا ت ق ق التزا ا الل ل ف ال ر ت لا خلال ا ل د تزل فة ا التلز ل
الللتلك زاللقترض ف ه ل أ رس الل ل ز ت قق عا ذلك لللزعة لا الل ا زأهله تدد ة لف أ رس
الل ل زتعظ الع ئد على قزق الللاك
The Administration & Economic College Journal
For Economics & Administration & Financial Studies
Vol. 10,N.1, P P. 1-23
ISSN PRINT 2312-7813
ISSN ONLINE 2313-1012
مجلة كلية الإدارة والاقتصاد للدراسات الاقتصادية
والإدارية والمالية
المجلد 10 ، العدد 3 ، 2018 ص ص 144 - 121

The purpose of this research is to Aims the reality of organizational ignorance in the Directorate of Najaf Municipality, as well as to identify the role played by investment in knowledge management infrastructure in limit of the ignorance of the organization in question. The Directorate of the Municipality of Najaf was chosen as a site to test the practical aspect of the research for its economic and service importance for the governorate. The questionnaire was selected as a main tool for collecting data, which included (36) items distributed on the two variables of research, (20) a question for the independent variable Knowledge management infrastructure in its dimensions( Organizational structure, organizational culture, information technology, human resources, and leadership), And (16) a question for the variable dependent organizational ignorance in its dimensions (complexity of ambiguity, Equivocality , and uncertainty). The research uses structural equation modeling (SEM) to validate the validity of the model and to test hypotheses. The research found a number of conclusions, the most important of which was the positive effect of knowledge management structures on organizational ignorance at the macro level, And the dimensions level, organizational Structure ,organizational culture, and leadership. While the information technology employed by the Directorate of Investigation and the skills of accredited staff does not support the limit of ignorance in the Directorate of the investigation. The study recommended the need to adopt modern and sophisticated information technology to support the work of the Directorate as well as to develop the skills of the staff and give them new experiences.

Intellectual capital represents an intangible asset of importance to the organization aimed at achieving excellence and innovation in the provision of products, as the attention of the top management of industrial organizations intellectual resource can be reflected in the achievement of technical innovation through the introduction of new products unique or the development of existing products and in which they can win great over its other competitors and then achieve success and continuous growth in the business world .
Hence, the main purpose of this research is to study the Effect of Components Intellectual Capital in achieving Technical Innovation ,The problem of research was through the questions about the extent of the relationship and Effect of the components of intellectual capital in the achievement of technical innovation within the Hilla Textile Factory, and to achieve the objectives of the research has been tested two main hypothesis
and another sub.

The environmental problems and challenges is one of the biggest problems that Iraq is facing because of the increased pollution levels, which not only threaten the Iraqi society, but that the same pollution continuing and depletion of natural resources It will cause great economic damage in the near future, Therefore, this study aimed to identify the role of Accounting in reduce environmental problems through the measurement and disclosure of environmental costs in the financial statements, and Impact Statement the relationship between the disclosure of environmental costs and the economic, social side of this disclosure.

The money supply shocks are known as the change in the current money supply in a way that is more or less than the expected money supply for the cash authorities. While the shocks of exchange rates are known as the sudden change that happen in the value of the money because of the change in the affected factors on them, whether they are financial, real , external, or internal factors, that caused disorder which affects positively and negatively on different economic activities in the country. This disorder covers also outside section such as deficit in the balance of payments, When the activity of the financial market was an important part of the economic activity, so any change of money supply and rates of exchange will make effect on money, while the decline sample resulted in weak money supply and rate of exchange in Nijeria.

The purpose of this research is to shed light the first two areas: a comparison of the financial performance between the performance of the National Islamic bank with the performance of the Iraqi Trade Bank according to of profitability and liquidity banking for the period (2011-2015) and the second statement of the role played by capital adequacy ratios in the rise and fall impact on Profitability and liquidity banking, The research problem focused on the statement whether the change in the capital adequacy ratios is reflected in the impact on profitability and liquidity banking, The financial ratios were used to evaluate the performance of the financial banks in addition to the use of statistical analysis (R2) and tests (F,P-value) To know the effect and moral of the independent variable On the dependent variables , The research concluded that there is a significant effect of the capital adequacy ratio on the profitability and liquidity banking and on the basis of which the null hypothesis was accepted , The study also reached a number of recommendations, the most important of which is the need to achieve efficiency in the recruitment of funds as well as achieving acceptable rates of capital adequacy, making the bank away from risk.

The research focuses on the analysis of the determinants of public expenditure in Iraq and attempts to measure them during the period (1990_2015). The self-regression model was used to achieve this, as well as the division of research into three chapters for the purpose of achieving the importance of research, namely that public spending has many objectives that the state seeks to achieve The use of all available resources to achieve public benefit
In order to access the research methodology, the researcher used statistical programs (Excle_Eviews-9) to estimate the standard model of the factors determining the public expenditure in the sample countries. The researcher concluded that these determinants (general revenue, inflation rate, population size,Growth in GDP, public expenditures for previous years and the role of the state of the economy) affect the volume of public expenditure, as well as a direct correlation between these determinants and the size of public expenditure in the sample countries. The statistical results using the stability test showed that the time series of the determinants of public spending on the unit's root were contained. The growth in GDP, the inflation rate, and the economic role of the state in the general level were stable. While the general revenue and public expenditure for previous years and the number of population in the first difference, as well as the research reached many conclusions and recommendations

purpose: the current research aims at knowing the extent to which Al- furat al-awsat technical university perform knowledge Absorptive Capacity and Organizational Excellence As well as revealing the effect of knowledge Absorptive Capacity with its sub-dimensions (Acquisition, Assimilation, Transformation, Exploitation) as an interpretational variable and using Organizational Excellence as a responsive variable with its sub-dimensions ( Leadership excellence, Humans excellence and Service excellence). Design / methodology : the problem of the research is determined by level knowledge of knowledge Absorptive Capacity and Organizational Excellence performed by the research sample applied on a sample of (244) persons from members of Teaching Al- furat al-awsat technical university. Several primary and secondary hypotheses were tested related to the correlation and effect among the research variables. For the purpose of processing the information and data, many statistical tools were used and the results were reached through the use of the (SPSS pct. v. 20) software. Value of the research : the research has reached a group of hypothetic and applied conclusions of which are the high level of the primary (knowledge Absorptive Capacity and Organizational Excellence) and secondary variables in university. These results proved the hypotheses related to correlation and effect among the research variables. The research provided several .

The current research aims to explore the integrated relationship between, perceived value, customer satisfaction, switching costs and customer commitment in sample of private banks operate in Al Diwaniyah Governorate ,it was selected sample (125) customers. The hypothesis that there is a significant correlation between switching costs, perceived value, customer satisfaction and customer commitment in relation to the bank. And hypothesis that there is the integrated relationship between switching costs, perceived value, and customer satisfaction increases the impact of these variables on customer commitment. In the light of previous studies and tested using (Cronbach Alpha, the analysis of the world), and it was tested hypothesis using using (Stepwise Regression Multiple, Hierarchical Multiple Regression). The research conclusion that there is a significant effect between (switching costs, perceived value, and customer satisfaction) on customer commitment. It was conclusion that the integrated relationship between, perceived value, customer satisfaction, switching costs it could improves customer commitment. The findings suggest that the need to provide bonds services of banking accompanied by social benefits and structural links and financial excellence of high quality.

The purpose of this research is to find out the role of administrative leadership styles at the University of Babylon in supporting and applying the principles of TQM. The aim of this research was to reveal the existence of statistically significant differences in the responses of leaders on the level of the role of administrative leadership styles at Babylon l University in supporting and applying the principles of management comprehensive quality . The study population was one of the administrative leaders at the University of Babylon. The sample of the study was selected by random stratified method. The study was based on descriptive analytical method. The field data were collected through a questionnaire that was constructed and developed to measure the objectives of the study The second part consisted of the application of the principles of TQM, and SPSS was used.

After the collapse of many international companies in the shadow of financial crises in the last two decades of this century and to charge the departments of companies and external auditors in the failure to provide early warning of the possibility of the collapse of these companies , it has been focused the attention of professional organizations , accountants and auditing related parties towards the interest in finding ways and means to predict a capacity of companies to continue their activity or financial failure in future periods
These are the models of predicting the ability of companies to continue or financial failures . Hence , the importance of the use of these models by management of companies and external auditors in light of their legal and professional obligations imposed by professional standards which was imposed by the international professional standards to predict the ability of companies to continue or failure in future ,where it has been studied several methods of timely prediction of companies and the study made several recommendations , most important of which is the need to adhere to the standards of professional accountants and international and local auditing ,which emphasize the use of all procedures and means of which assess the ability of companies to continue or fail financially .

Hicks Hansen model is one of the most important models that have tried to achieve macroeconomic equilibrium as the model determines the equilibrium in the commodity market (C + I + NX) and equilibrium in the monetary market (MD = MS) and then combine them later (LM = IS) in order To determine the equilibrium of national income and the equilibrium of interest rate so that the economy is relatively stable. Therefore, the research aims to identify and measure economic equilibrium by using (Hicks Hansen) model in the Iraqi economy for the period (1997-2015), and it is using the (ARDL) Model was as a suitable model It is an appropriate model for the nature of data that is stable at its level and in the first difference. The research found that the equilibrium situation in the Iraqi economy is achieved at high levels of national income and high levels of interest rates, and the research has reached that is , The financial dominance as a result of higher oil revenues and its reflection on the ineffectiveness of monetary policy, so that so emphasis must be placed on Fiscal policy to move economic activity to the desired level of equilibrium by increasing investment expenditures in the public budget , which is mean a proactive investment policy acts as a financial leverage for economic activity to the actual real overall equilibrium and enhanced multiplier mechanism.

The most important sources of information on which investors and investment decision makers rely are published financial reports and their appendixes. The financial failure of companies and their unpredictability led to their exit from the stock exchange. Financial failure is a threat to the sustainability of companies. The continuity of companies in the work and predict the financial failure of the stakeholders because of its role is dangerous and influential at the level of the company and the economy as a whole.

Business organizations generally face a complex and changing competitive environment, particularly in the departments of the Ministry of Industry. The emergence of the concept of strategic logic, which emphasizes the intrinsic capabilities in monitoring the competitive environment in which they operate, and how to identify the most significant changes that are expected and expected to work on them, Organizations, which have certain components to ensure their survival and continuity in the labor market. Therefore, the research aims to highlight the nature of the relationship between the indicators of strategic logic, which includes (resources, core processes, performance) and the entrance of agile organizations where he includes The field research is being carried out on a sample of departments of the Ministry of Industry in Iraq through a descriptive questionnaire prepared for the management of the company in question and related to the contents of the research, using the statistical tools and programs (SPSS), LISREL, In order to reach the most important results that benefit the research and achieve its objectives, the research reached a set of conclusions, most notably that the strategic logic is to determine the course of the work of industrial companies in their competitive environment through the role of agile organizations, to meet the challenges faced by industrial companies , Research and develop a set of scientific recommendations, notably that the company has a vision for leadership cadres through which to implement an integrated program to strengthen the organizations that qualify elegans company to become superior in its industry and its surroundings

Taxation in the modern era has assumed an important position as it is considered one of the most important revenues that the state can receive to meet its need for expenditure. The importance of taxes is not only one of the most important public revenues of the state, but because of tax, economic, legal, social and political problems. The tax policy is one of the most important tools of economic policy and the most profound in the impact of the research dealt with the role of taxes in financing the public budget in Iraq, the economy of Iraq is a rent economy with a large reliance on oil has reached the researcher to a set of conclusions from The most important of which is the value of the coefficient of difference cv to the existence of a very large dispersion in the values of tax revenues compared to other variables and this is the result of government interest in the input of taxes after the decline witnessed by the prices of oil markets and also recommended the researcher a set of recommendations, most important work to increase government interest in the issue of taxes and being an important resource Of state resources to support public budget revenues and thus provide different services to community members.

The study aimed at reaching the reality of the work in the organization concerned and the extent of its preoccupation with the job that occurred under the effects of professional stability. The study adopted the variable of occupational stability as an independent variable and the dependent variable of employment. The study was based on the problem of standing on the impact of professional stability on an objective sample of older workers in the holy Abbasid threshold (50) workers. They polled through a court questionnaire. The importance of the study is expected to reveal the nature of the professional stability and its differences among the employees of the target organization. The study concluded that occupational stability already exists and is increasingly common and has negative consequences for workers, and there have been important recommendations based on the findings of the study.

The research aims at delving into the private banking sector in the Iraqi environment in the transition from local accounting practices accordance with the unified accounting system to adopt the International Financial Reporting Standards in the near term and in accordance with the instructions of the Central Bank of Iraq No. 12/9 dated 4/1/2016, The application of international accounting standards in the banking sector, in particular the banks listed in the Iraqi market for securities for the year 2015 optionally 2016.
For the purpose mentioned above, one of the private banks listed in the Iraqi Stock Exchange, Al-Mansour Investment Bank, was used as a sample for research and testing of accounting practices from the requirements of financial reporting in accordance with international standards related to financial instruments. The research comes out with a number of conclusions, Accounting in accordance with International Accounting Standards (IAS39, IFRS 7, IFRS 9) in the financial statements of the above-mentioned bank (research sample) on various subjects such as accounting measurement, presentation and disclosure.