JOURNAL OF ADMINISTRATION AND ECONOMICS

The distinction of organizations at the present time is not only in the quantity and type of production, but by what the organization possesses of decision-makers with superior knowledge and cognitive and intellectual capabilities, in a way that ensures that problems are dealt with objectively to make correct and accurate decisions and contribute to avoiding the causes of failure, and to reach solutions to the problem prevailing in the Ministry Education, which is the extent of the possibility of finding treatments for cases of cognitive bias in decisions, with the aim of building and developing skills and methods to avoid organizational failure. The questionnaire was used as an appropriate tool to obtain data and facts. The study population was represented by the directors in the seven directorates within the Ministry of Education, whose total number is (150) managers, as the researcher chose a sample (the study population) as a whole and it was intentional, as the number of general directors and their assistants, department directors and their assistants, public officials, and experts were counted. The researcher has reached through the current study on the practical side a set of conclusions that characterize the reality in force in the ministry, the most prominent of which was the administration’s interest to some extent in treating cognitive bias for decisions, and their clear awareness of the causes of organizational failure and the need to find capabilities and skills to avoid it.

This research paper aims to study the extent to which Iraqi banks have adopted the compliance management system with a focus on ISO 19600: 2014, and it also aims to highlight the importance of this international standard as a framework for compliance management, and that compliance management is an integral part of the bank’s strategic plan. The importance of this research paper stems from the fact that it contributes to providing a database that helps in adopting and implementing compliance management on scientific grounds, and supports decision-makers, scholars and those interested in this field. The sample members (65) represent the various administrative levels, and the research found that there are no significant differences in the sample answers between banks with the exception of two banks (Al-Rafidain and Al-Rasheed).

Organizations in all their forms have to increase the trend towards preserving the interests of people and societies, being the only sponsor on the one hand and the reason for the success of organizations on the other hand, and because the Central Organization for Standardization and Quality Control (the research community) and the Quality Control Department (the research sample) are important departments of a general service nature that are placed in It introduces its priorities to community service and carries out conformity assessment activities by evaluating the results of product testing with the Iraqi standard, in order to improve local production, protect national wealth, and protect consumer rights. Therefore, the aim of the research is to measure the applicability of the international standard ISO 26000: 2010, as well as design checklists for the requirement of awareness of social responsibility and stakeholder involvement (the fifth requirement) of the international standard ISO 26000 amounting to (5) sub-requirements as a main tool for data collection. The importance of the research lies in contributing to the definition of the research sample, increasing their awareness of the cognitive framework of social responsibility and strategically evaluating its performance. Among the most important conclusions reached by the research is that the essence of the activities and responsibilities of the Quality Control Department is based on social responsibility. Finally, the two researchers recommend that the Department of Quality Control should adopt the concepts of the International Standard for Social Responsibility (ISO 26000) when formulating its strategic objectives, and as a result, its concepts are included in the daily agenda and within its strategic priorities.

Rapid developments in the field of financial information technology made it possible to contribute to the production of the financial and banking services industry, as it contributed to the transformation of a large number of banks to electronic transactions and the expansion of the use of electronic commerce and the provision of advanced banking services. Rather, it went beyond using the benefits of financial technology and encouraging international cooperation and exchange of information to meet the desires and needs of its customers, such as ATMs, smart cards, and the use of the Internet in payment and transferring money from one place to another. Therefore, our research paper aimed to clarify the opportunities and challenges of financial technology, especially with regard to the degree of safety, trust, ease of use and effectiveness. And the extent of responding bank customers with their tools and identifying the procedures that can be taken by the bank. The sample of the study to expand its use and the extent of its contribution to enhancing financial inclusion in Iraq.
The research found that expanding the scope of electronic financial services provision and financial inclusion for all segments of society by increasing the provision of credit and reducing costs helps to assess risks and stimulates companies and business activities to increase production, achieve economic growth and create job opportunities. The study recommended that the issue of financial technology be part of a national strategy for financial and digital transformation and education and encouraging the exchange of knowledge between actors in the public and private sectors, civil society and stakeholders to enhance awareness and financial knowledge of all members of society.

The current research aims to test the extent of the impact of service quality represented by its dimensions (tangibility, responsiveness, reliability, safety and empathy) in managing customer relations. The research problem was represented by the lack of interest of the researched banks in applying some dimensions of service quality, and the importance of the research stems from the importance of the role that these dimensions play in achieving the objectives of the banks discussed through their contribution to building solid and lasting relationships with their customers. The private banks in Baghdad were chosen to be a research community. Four banks were chosen as a sample for the research, represented by (the United Bank for Investment and Development, Kurdistan International Islamic Bank, South Islamic Bank, Islamic Cooperation Bank), and the size of the sample was (40) of respondents.
The two researchers reached a set of conclusions, the most important of which was the existence of a clear effect of service quality in managing customer relations, which shows that the distinct services that the bank’s management seeks to provide to its customers contribute to creating strong relationships between the two parties that are based on mutual trust. To a set of recommendations, the most important of which was focusing on all dimensions of service quality by involving its employees in training courses and scientific seminars to develop their knowledge culture of the importance of these dimensions in promoting the process of building strong and lasting relationships with its customers.

The prevailing belief was that investment decisions are rational decisions and are affected only by the movement of the financial markets. But it was found later that this belief is not correct. Therefore, this study aimed to measure the relationship between behavioral biases and the strategic orientation of the investor and to show the extent of the impact of these biases on investment decisions, especially in Iraqi private banks. This study relied on the principle of statistical analysis. A questionnaire was designed according to the five Likert scale. 45 questionnaires were distributed and received valid for analysis. All of them were distributed in a sample of Iraqi private banks. SPSS statistical analysis program was used for the purpose of analysis and drawing conclusions from it. A set of conclusions were reached through statistical analysis, the most important of which is that investment decisions are largerly influenced by biases, and that there is a close link between these biases and investment strategies, as the emotional behavioral factors and investor biases have a great influence in interpreting and understanding the strategies and behaviors of investors in the financial markets. Based on the results obtained, this study came out with a set of recommendations, including that investors should be guided to understand and interpret psychological factors and to identify the differences in their emotions to reduce risks by holding development seminars and holding courses and workshops for the purpose of explaining relevant financial concepts. Direct prejudice to the investment decision-making process.

The research aims to verify the validity of the questionnaire of the educated organization that was proposed by the two researchers (Watkins and MARSPEC) in the Iraqi environment. The second version, or the amended version, consisting of seven dimensions and (21) words for measurement was approved. The questionnaire was distributed to a random sample of workers in a number of Rasheed Bank branches whose number reached (395) individuals. The Statistical Program for Social Sciences (SPSS) was used to analyze the sample responses that proved the validity of using the model in the Iraqi environment, where the perception of the importance of the model dimensions was (83.4) and that the reliability and validity coefficients of the Cronbach Alpha method, mid-segmentation, test and retest were also high and positive. In light of the results, a number of recommendations were suggested, the most important of which is the necessity to try the same model in other organizations to enhance its validity in the Iraqi environment.

Comprehensive productive maintenance is one of the most important advantages that contribute directly to achieving great facilities in performance, among which is outstanding performance, as maintaining machinery and equipment and making them work with high efficiency directly guarantees the continuity of the production process with characteristics that achieve low costs, high quality and the ability to quickly respond to changes in customer requests in terms of quantity and quality in addition to the development and modification of machines to improve their performance to suit modern manufacturing systems.
Therefore, this research sought to determine the role of comprehensive productive maintenance in achieving outstanding performance / a survey of the opinions of a sample of directors and heads of departments in the General Company for Ready-to-Wear / Nineveh and the State Company for Home Furniture Industry / Nineveh, where the research methodology required designing a hypothetical model that reflects the relationship and influence. Between the requirements of comprehensive productive maintenance and outstanding performance, as well as representing a set of sub-hypotheses that reflect these relationships based on diagnosing research variables, testing correlations and influencing according to what the research model led to, and indicating a set of conclusions and recommendations.

The importance of this research stems from the fact that it tries to investigate the nature of relationship between banking activity and the performance of the financial market, in theory and in practice. Shortly after exploring the existence of this relationship between the folds of the theory concerned in this regard, the research is actively seeking to clarify the truth on the existence of such a relationship in practice.
The research hypothesis confirms that when the spread rate (expands) decreases and the liquidity ratio decreases (increases) in circulation, the performance of the financial market increases (deteriorates).
The research aims to give a brief theoretical brush on the research variables, which are the spread rate, the ratio of bank liquidity, and the performance of the financial market, and then the research investigates the nature of the relationship between them. Later, the research is limping on the applied side, as it selects countries, as a sample, from different continents, in order to make a useful comparison between them and produce accurate and fruitful results.
The spatial framework for the research is in the countries of the research sample, namely Australia, Brazil, Japan, and Iraq. As for the time frame of the research, it includes the period from 2000 to 2019, according to the data available from sober sources. The research tended to adopt the theoretical and analytical approach to obtaining the research outputs.
The research structure revolves around several aspects, the first of which is a theoretical framework on the concepts of spread and liquidity ratio, and how they are calculated in specialized scientific literature, then the research attempts to access the concept of financial market performance, and the research considers the selection of the general index of the financial market, as an accurate indication of the performance of this market, as is being done in most scientific researches.
The research concluded that the research hypothesis was achieved, to a large extent, in developed countries, that is, Australia and Japan, and it was not achieved, only partially, or it was not achieved at all, in developing countries, that is, Brazil and Iraq, due to the nature of the economic systems of developed countries, which are characterized by transparency and rapid response to economic changes in light of the resulting shocks, the development of information and communication systems, the expansion and development of its financial markets, and other factors.

In light of the deteriorating reality of the health sector in Iraq during the study period in conjunction with the turbulent security and political situation and the spread of financial and administrative corruption in most of the state’s joints and the lack of real interest in the health situation comes the importance of the study in monitoring the development of government health spending because it has an extreme role in determining the appropriate health policies and contribution In addressing waste in public money and reducing the health gap between demand and health supply as well as securing a healthy conscious community that possesses a healthy workforce that contributes to increased production and productivity and supports the development process.
In light of the problem of the study represented by the high level of poverty, the spread of epidemics and diseases, the deterioration of the health level, the irregularity and the stability of government funding for the health sector, the issue of research in government health spending arises through many indicators approved by the World Health Organization.
The study started from the following hypothesis: ((The high government health spending during the study period did not provide a real investment for health financial resources and did not contribute to addressing the deterioration of the health level in society)).
The study aimed to achieve the following objectives:
1- Analyzing the factors affecting government health spending in Iraq and determining its time paths for the duration of the study.
2- Explaining the role of government health spending in addressing the deterioration of health care services and the rise in health demand, and knowing the ability of the health sector to deal with internal and external shocks.
3- Setting some treatments that contribute to increasing the efficiency of government health spending according to the approved international indicators.
To achieve these goals, the inductive approach was adopted through data, reports, official publications, and academic research.
The study was divided into three sections, the first dealing with (the concept of government health spending and methods of financing health care), the second (levels of the health system in Iraq) and the third (analysis of economic indicators for health spending in Iraq).
Finally, the study reached a set of conclusions, the most important of which are ((that government health spending, despite its acceptance through the study period, but it was not able to improve health care services)). As for the most important recommendations reached by the study, ((You must follow a healthy financial policy that works on Increase the economic indicators approved for government health spending and keep pace with global developments in order to create a healthy environment supportive of securing a healthy conscious community to increase productivity and achieve sustainable development).

The research aimed to measure the most important factors affecting the money supply and its growth rates in Iraq during the period 2003-2016, to determine the strength and direction of each variable in the local cash liquidity through which a suitable money supply can be found through which a monetary policy is developed that leads to price stability, inflation control and integration with a balanced fiscal policy that stimulates the economy and contributes to achieving economic development. It was found that each of the cash circulating with individuals, the cash reserve at banks, the value of the cash multiplier, in addition to the price index, represent the most important determinants of the money supply during the study period. A function of the type (Cobb-Douglas) was used, and that the double logarithmic formula gives the best estimate of the function, and the variables of cash in circulation among individuals, cash reserves at banks (cash basis) in addition to the value of the cash multiplier have a large positive effect on the quantity supplied of cash while it is related The price index has an inverse relationship with it, and that these variables explain about (99%) of the variables in money supply during the study period. On the other hand, the annual growth rate of the money supply is (19.4%) while the growth of GDP is (5%), meaning that there is a surplus in the money supply, as the growth rate of the monetary base is equal to (31%) while the growth rate of the money multiplier does not exceed ( 3%), and this shows the inability of the banking system to achieve monetary credit and create money, despite the clear control of inflation and price stability, as indicated by the growth rate of the price index (9.8%). In light of these results, it can be concluded that there is a large gap between the growth of the money supply and the growth of the real GDP, which led to a chronic economic recession in the Iraqi economy that requires adjusting the monetary policy in a manner that is balanced with the requirements of the financial policy, leading to stimulating real economic activity, or getting rid of Recession, adjusting the trade balance and the exchange rate, reducing unemployment, and stabilizing prices.

The study sought to evaluate the financial and accounting performance using the balanced performance card. The Iraqi Investment Bank was targeted for the period from (2012-2017) and the focus was on financial and non-financial indicators، which represent a complete framework to achieve the strategy of economic unity with the addition of another perspective represented by (the environment and society) to support sustainable development Because the environment and society contribute to achieving the strategy of the economic unit and the study reached some results there is a fluctuation in the bank’s activity between decline and rise as well as the convergence of financial ratios for years of research where the highest performance rate in the year 2013 was at a rate of 58%، which is acceptable because of weak financial ratios and the lowest performance rate It was in the year 2012 at a rate of 35% due to the decrease in profits in that year despite the increase in deposits by investors، but there is no efficient strategic management working to operate these funds despite the availability of a good safety margin that encouraged investors and the public to deposit their money، and the study recommended that attention should be paid to the indicators Financial and non-financial، with clarification of performance percentages، and it shall be within the annual reports

A twisted normal distribution by the torsion parameter (λ) is one of the caustic distributions, but by adding a parameter to the shape that determines the amount of torsion, it is a special case of a normal distribution. The discrepancy in the data, i.e. the presence of asymmetric data, was the reason for the emergence of the twisted normal distribution (SND), and this distribution is one of the important distributions due to the presence of the torsion parameter whose value changes constantly, so this parameter provides a good model for simulating many of the phenomena that arise with such data.
The main focus of the study is to shed light on the twisted normal distribution (SND) with the presence of the torsion parameter (λ) of the Generalized Linear Regression Model, as the model parameters were generally estimated through the use of the Expectation Maximization algorithm (EMA). Maximization Algorithm), which gave desirable and more efficient parameter specifications. The data that was studied are financial data obtained from the Iraq Stock Exchange, which represent the number of shares traded for a group of sectors. The data were taken on a weekly basis for four years for the period from (2016-2019) and the number of views reached (150).

This study aims at applying the AHP technology, as one of the most applied mathematical methods in decision making by estimating the weights of the criteria , or the alternatives to reach an appropriate decision. The development in the technological fields has contributed significantly to the development of society , and the work of institutions on different levels. However, at the same time, it has highlighted many disadvantages, through illegal methods in the use of these technologies. So, the study focuses on an important area of legal legislation, which is electronic criminalization. Therefore, in order to establish scientific foundations, there should be an adoption of one of the statistical methods of multi-criteria to determine the appropriate punishments for electronic crimes through the views of legal decision makers. Also, the study has come up with a number of conclusions, the most important ones are the prioritization of electronic crimes as per the seriousness the addition of the prioritization of punishments for each crime, developing and addressing these issues. Finally, the criminal legislator has been able to deal with or demystify , through the modification of the laws in force to limit these crimes.

This study examines the relationship between financial restatements and earnings management. The research sample consisted of 339 companies listed on the Tehran Stock Exchange (TSE) from 2010 to 2017. The modified Jones model (1995) and Kasznik model (1999) are used to measure accruals earnings management and Roychowdhury’s model (2006) is employed to measure real earnings management. The results suggest that there is a significant association between restatement and accruals/real earnings management. Further, a significant difference is observed between earnings management in the restatement period and the earnings management before restatement period in terms of the amount of real earnings management. However, there is no significant difference in the absolute value of earnings management. Moreover, there is a positive and significant relationship between income-decreasing restatement and the relative amount of accruals earnings management, but this relationship is negative and significant in terms of absolute value of earnings management and the amount of income-decreasing restatement.