Economic Sciences

This study aims to analyze the role of banking supervision in reducing distressed debt by identifying the mechanisms and procedures necessary for the success of banking supervision, enhancing the role of banks and increasing their competitiveness while submitting proposals to reduce the problem of destressed and known debts. As a sample of Iraqi governmental and private banks was selected, amounting to (8) banks and a selected time series for a period of (11) years, starting from 2008 until 2018, and the study started from two hypotheses through the relationship between loans and their impact on destressed, increased and decrease debts. The researcher supported the statistical and standard methods used by interviews with specialists in the Central Bank and other banks. The study reached a set of conclusions, including that the high volume of bad and bad debts was the result of weakness in the control systems as well as the guarantees provided, and the high percentage of bad and known debts in government banks by a greater percentage than private banks, and this indicates a defect in the monitoring and follow-up systems after granting loans.

The study aims to determine the role it will play and the impact of knowledge management processes in its dimensions (knowledge generation, knowledge storage, knowledge distribution, knowledge application) in improving and enhancing industrial performance in its dimensions (profitability, technological progress, productive efficiency), and through research and investigation to determine The problem was determined by the researcher in the General Ibn Majid Company for Heavy Engineering Industries and was able to apply the study in it from an applied point of view. As for the theory, the previous studies were referred to to supplement the study with data and information. In order to achieve this, the researcher used a questionnaire to collect data and The information from the study sample (236) represents the study population of (734), where it was processed and analyzed statistically, and the study hypotheses were tested according to statistical programs represented by (Spss, v.23 and (Amos, v.23), and given the importance The great importance of this study, which deals with the intellectual and cognitive aspect of the company’s human resource, for its great importance in completing the tasks to the fullest extent to reflect on the outstanding performance at the factory level. A strong friendship between the variable of knowledge management processes and industrial performance reflects the extent to which knowledge management processes are linked to enhancing industrial performance in the General Ibn Majid Company for Heavy Engineering Industries, the study sample, and the presence of a direct impact of knowledge management processes in improving and enhancing industrial performance.

This study aims to analyze the factors affecting the level of retaining cash liquidity, knowing the effect of each of these factors on this level and to determine the appropriate level of the volume of cash liquidity that industrial companies should retain. Among (25) companies in the Iraqi industrial sector, the study has applied on a sample of (4) industrial companies listed on the Iraq Stock Exchange whose data are available and continuing to work during the period (2009-2019). Accordingly, the study variables are: net working capital, financial leverage, company size, profitability, cash flows and investment opportunities as variables affecting cash liquidity. By using multiple regression analysis based on the Eviews9 program, the study has concluded that the Iraqi Company for Carpet and Furniture has an appropriate level of cash liquidity, while the other industrial companies of the research sample does not have an adequate level of cash liquidity during some years of study. The financial leverage, net working capital, cash flows, company size, investment opportunities and profitability are the most important factors determining the level of current liquidity retention in the industrial companies of the research sample which have a positive effect on cash liquidity, Finally the study concluded that the industrial companies of the research sample suffers from the negligence of the Iraqi government and the failure to provide the necessary support to the companies with oil derivatives and diesel fuel on an ongoing basis, which led to a significant decrease in the production rate, which negatively affects the companies' profitability.

Monetary policy is considered as one of the components of the general economic policy used by the state. Monetary policy exercises its work by controlling the size of the monetary supply and changing it according to what suits and commensurate with the economic conditions in the country. It is likely that monetary policy has been emerged as a specific concept in the late nineteenth century, and the central bank takes the tasks of designing and implementing monetary policy, as it is one of the important parts of the macroeconomic policy. The existence of economic relations and commercial activities among the countries of the world makes each country its own national currency, which has led to the existence of the exchange rate where trade exchange takes place with credit and debt relations . Many countries of the world tended to float their currency, which has led to the existence of foreign exchange markets where currencies are bought and sold . On the local level, the Central Bank began its freedom in the year 2004, when Law No. 56 has issued, where the second paragraph of article two stipulated that the Central Bank should enjoy freedom and independence in facilitating monetary policy far from the government and other parties. According to this law the independence means not lending the government directly or indirectly. According to the Central Bank of Iraq , it is represented by the stability of the general level of prices associated with the stability of the dinar exchange rate against the dollar and the maintenance of a complete cover for the currency of foreign reserves in addition to the willingness to meet the requests for converting the dinar into the dollar. The central bank and its monetary policy will lose the most important functions in harmony with other policies in achieving the central development goal.

This study aims to test the moderating role of human capital in the relationship between electronic human resource management and organizational excellence at Basra University. The importance of this study came from the scarcity of studies that tried to define and know the nature of the relationship between the variables (electronic human resource management, human capital, and organizational excellence), as well as the attempt of the current study to address a realistic problem that directly affects the performance of workers at Basra University.
For the purpose of achieving the objectives of the study, a model was formulated consisting of three main variables from two main hypotheses, and each hypothesis has a set of sub-hypotheses. The exploratory approach Analytical was adopted, as the study relied on a simple random sample of Basra University workers. (500) questionnaire forms were distributed and the number of questionnaires retrieved was (465). A questionnaire that is valid for statistical analysis was (453) forms with a response rate of 90.6%. All the questionnaires were subjected to statistical analysis by the advanced statistical program AMOS. V.23 and the statistical program SPSS.V.23. The results of the study concluded that there is a positive impact relationship between (electronic human resource management and organizational excellence). The results also showed the existence of an moderating role for the variable (human capital) between both (electronic human resource management and organizational excellence). And based on these results, a set of conclusions and recommendations that were reached in the study were formulated.

The current study deals with one of the problems facing the banking systems in developing countries، and widely in countries that suffer from instability such as Iraq، and the difficulty of controlling the border، which makes it easier to transfer the currency abroad. This study is divided into two parts. The first part discusses the meaning of cash leakage، its main indicators، causes، and its effect on the economy. The second part of the study included a description of the reality of the currency leakage (the Iraqi Dinar and the US Dollar) By using monthly data on the variables (the amount of the withdrawal &the amount of the deposit) and through them the amount of cash leakage was calculated for the period (2015-2016) ، The study found that the rate of change in leakage growth is stable and increasing during the studied period for the dinar and the dollar، which indicates that the cash leakage will increase in the future، which was achieved by predicting Using the Box-Jenkins model، where the results of the forecast indicate an increase in the cash leakage during the predicted period، Which requires taking measures to control the border to prevent the leakage of currency ، And the implementation of reform policies in the banking sector to increase its effectiveness in attracting capital and restore investor's confidence in this important economic sector.

Financial sciences researchers are always interested in the intelligent resources topic and its enhancing function in the capabilities of companies and financial and non-financial institutions. By addressing the relationship analysis. Samples of studies are included in financial and non-financial companies were counted for a sample of Arab countries. conducted from 1991 to 2020,Through the intellectual and philosophical review and analysis of those previous studies in the field of linking Intelligent Capital and financial performance, the research is based on a basic problem represented in: What is the extent of congruence in Intelligent Capital variables with financial performance between financial and non-financial companies that researchers and writers dealt with, based on that Classification of these studies into two directions, the first being studies that dealt with Intelligent Capital and its impact on performance in financial companies, while the second trend was studies that dealt with Intelligent Capital and its impact on the financial performance of non-financial companies,, and studies in each direction were analyzed in terms of the variables addressed by writers and researchers. of Intelligent Capital and financial performance, with the aim of first getting to know the variables of Intelligent Capital in financial companies and non-financial companies, in addition to knowing the indicators of financial performance that can be affected by intellectual capital, and the second goal is to reach the extent of congruence or difference between those studies in companies Financial and non-financial as companies rely , whether financial or non-financial, depend on tangible and intangible assets, but they depend to a large extent on assets. The untouched. Additionally, several studies have used the static sample to examine the link concerning intelligent assets and performing. Thus, neglecting the dynamic relation that may exist among the variables. Also, through this study, a realistic presentation based on studies completed in this field and what are its capabilities within the structure of intangible assets in the company, as well as an increase in interest in the intellectual capital through the legislation of laws and advanced financial allocations over time to ensure the permanence of the development of intangible assets In a way that keeps pace with developed countries in this field within the requirements of promoting the reality of intellectual capital with the release of intellectual capital components within the financial and non-financial assets of the company in a transparent manner so that researchers can provide useful information to users and decision-makers in a group of countries covered by previous studies and referred to by the current research.

The application of the International Financial Reporting Standard No. (9) began in the countries of the world at 1/1/2018, where the methods of recognition, classification and valuation of assets, presentation and disclosure to the exception hedging tools have been studied, and this study aims to identify the problems expected from the application of this standard in Iraqi private banks and used A sample of 80 people and the results of the theoretical and practical study have showed that allocations should be increased to deal with expected credit losses and that a reliable database should be established to estimate expected losses due to poor credit quality, reclassify Iraqi bank assets and determine which departments will be classified before the calculation of future cash flows, and that banks' equity is necessary to cope with the increase in lending, and ions of the banks they are currently working on should be modified in order to calculate the requirements for the changes mentioned in the standard, in addition to other conclusions and recommendations.