Kerbala International Journal of Management and Economics

Abstract
This research aims to identify the impact of organizational cynicism on of human resources flexibility through Counterproductive work behavior with the growing challenges and difficulties in the business environment and the failure to meet the wishes of the workers promised the government's commitment to apply its obligations to individuals in the community appeared organizational cynicism The represented by non-confidence in their leaders and staff believe that employers are taking advantage of their contribution at an opportune moment while trying organizations restructuring cost in an effort to contain costs. And attitudes cynical about the organization can have a far-reaching impact on both the organization and employees in the form of negative consequences, such as lack of commitment to work and motivation low and apathy and resignation and despair, suspicion and contempt and disdain and this is what leads to the behavior of non-moral among employees themselves and as a result, it is reflected in the low human resources flexibility. The researcher in the study was based on five dimensions of organizational cynicism to be more comprehensive and accurate knowledge of the motives of the organization have included the cynicism-dimensional (personality cynicism, Employee cynicism, Organizational change cynicism, work cynicism, social cynicism). and Has also adopted two dimension researcher on the Counterproductive work behaviors and Counterproductive work behaviors towards them organized and negative attitudes towards individuals and their impact on the low Flexibility of human resources And included the flexibility of human resources five basic dimensions (contractual flexibility, flexibility of working hours, wage flexibility, flexibility length of life, functional flexibility) and it has been included in the study, four Iraqi universities which (Karbala, Babil, Qadisiyah and Kufa) has been taking a number of colleges and sample included 233 individuals from holding advanced degrees and administrative managers. The study was based on the hypothesis to prove the existence of the main indirect effect of cynicism on the organizational flexibility of human resources through negative behaviors work. The study found a number of the most important conclusions of the fundamental belief that organizational cynicism is to be sacrificed to the principles of honesty, integrity, sincerity and confidence to promote the self-interest of the leadership And that he be directed by cynics against management techniques their organizations against the procedures, rules and regulations, which appears in the workplace embodied in mistrust and contempt towards law enforcement and services for the community and the loss of trust, respect and pride for the job, and dissatisfaction with the organization they work for. It has built a set of recommendations based on the conclusions presented including the need to fulfill the government's commitment to its promises to the community because the loss of confidence in the government lead to a loss of confidence in all institutions.

Abstract
The research aims to test the prevailing strategic thinking in the researched organization
( Holy Karbala Provincial Council ) , and to identify the level of its impact on proactive leadership, as the dimensions of strategic thinking (creative thinking and motivation thinking for vision and directed towards stakeholders ) were examined and tested and measured the extent of their influence individually in leadership Proactive and its three dimensions (business acumen , employee engagement and responsibility ) For the purpose of testing the research hypotheses, the research was applied to a sample of individuals working in the ( Holy Karbala Governorate Council ) from the administrative leaderships to obtain the required information through ( the questionnaire ) prepared for this purpose, and the researcher relied for the purpose of reaching quantitative results on the program (spss ver25) For the purpose of statistical analysis down to the results.As the research problem was to test and measure the impact of strategic thinking on proactive leadership, and for the purpose of achieving the research's goals , the two link and influence hypotheses were set for this purpose .The research reached a set of important conclusions.
a- There is a positive relationship of significance between the dimensions of strategic thinking
b- There is a positive moral relationship between the dimensions of proactive leadership .
Key search terms: strategic thinking, proactive leadership.

Abstract

The current research aims to shed light on the possibility of adopting the principles of lean production in the service sector through an exploratory study of the views of a number of managers in health institutions of the Nineveh Health Department,These institutions provide healthcare services to the community, which are directly related to human health and safety. A theoretical framework about lean production philosophy will be presented using a variety of relevant sources. The field side has adopted a questionnaire prepared for this purpose, which has been distributed to managers for department, divisions and administrative units, and it was relied on the ready statistical program SPSS.V22. The research reached a set of conclusions, the most prominent of which is the possibility of establishing the principles of lean production for health institutions in the Nineveh Health Department, on the basis of which a set of proposals was presented that support the orientation of the research institutions to adopt lean production principles.
Keywords: lean production, lean services, Value ,Pull , perfection.

Abstract
This research aims to determine the effect of the Lean marketing system on the marketing efficiency in some Iraqi private banks, as the research attempted to provide a theoretical framework for the most important topics presented by the authors and researchers on research variables as well as an analytical practical framework for the views of a selected sample within the research community that included administrative leaders in Private banks (managers Banks and their assistants, department directors and their assistants, Division managers and their assistants) The sample size reached (100) persons and represented the independent variable of Lean marketing in its six dimensions (reducing excessive marketing operations, reducing waiting time, reducing excessive processing, reducing unnecessary movements, reducing pain Marketing defective outputs, stimulating untapped talents and creativity of employees) The adopted variable is marketing efficiency in its four dimensions (marketing costs, price efficiency, promotional efficiency, customer satisfaction).
The research reached a set of conclusions, the most important of which (the main and subsidiary hypotheses related to the research were validated by the existence of a correlation and impact between the variables of the research).
Key words: Lean Marketing, Marketing Efficiency.

Abstract
After the great spread of information technology and its use in all fields, it has become an obligation for any company or institution, whether it wants to be a pioneer or an increase in production, to benefit from the devices, programs, or applications that are designed for this field, so we have to demonstrate its importance to companies. Learn about the latest applications that are used in this field and how companies and institutions benefit when using information technology, and explain the methods and how to use them. How to reach the most appropriate application, program, or device for a new institution or company to help increase production and organize administrative work. This research consists of three chapters: The first chapter explains the importance of research and the problems that we are trying to address, and the second chapter consists of four axes, the first of which is the presentation of the research that has been published in this field. The second axis is the definition of human resources and its importance, and the third axis is what we mean by information technology and its benefits. The fourth axis is how any institution or company benefits in the event of its use, and the last chapter consists of conclusions, results, recommendations, and the most important suggestions. Some large companies and institutions rely heavily on information technology through the applications they use in data management, which were designed by special programmers for them to process and assist in the exchange of information, which led to an increase in production and a reduction of the manpower that was working in the field of The administration and this led in the end to an increase in the budget and the stability and construction of successful plans. We recommend that companies and establishments give serious interest to information technology, as it leads to organizing administrative work and facilitating the printing of reports and the sorting and archiving of data.

Keywords: Information Technology, Human Resource Management, Applications, Software Programming.

Abstract: -
The desire for development was born with a human upbringing, but it was not provided with the required attention until after the Second World War, as all the countries of the world found there that there would be in order to plan for succession out of the state of poverty to the rich and from the condition of backwardness to progress, from here became the subject of development from Important topics that are of no interest to researchers in various topics, economic, social and environmental, and considered by international organizations, especially the United Nations Trade and Development Organization (UNCTAD) One of the topics that must be devoted to all peoples, especially the people of developing countries in order to be able to catch up with the developed countries. Hence, the application and study of sustainable development in the twentieth century was adopted through a set of criteria and indicators that were used to deal with countries, especially developing countries from them.

Abstract:
The Role of Money Multiplier is Very important to affect the structurer of Liquidity in Iraq Economy for the Period (2003-2017) in order to stability the growth of Money Supply. The importance of the research through the study of the Development of the coefficient of Money Multiplier through the Period of the research as an indicate for the Monetary Policy in order to notice the Development of the Monetary Base which equal relatively with the Structure of Money Supply because of the Low value of coefficient of Money Multiplier.
The research Concludes that the Average value of coefficient at Money Multiplier was (0.75) and less then (one) which means the weakness of money aviation Process the economy, So the active Policy of Lending Money by the Iraqi Banking System.

Abstract
The research aims to study the financial factors affecting on the profitability of banks by using the financial analysis of the published financial accounts and identify these factors, as the research focused on some of the financial indicators, which were represented by (liquidity, financial market, profitability and leverage) and extract financial ratios and study their implications Thus determine the most important financial factors affecting on the profitability of banks, which must be foused by the banks to management on to reach to the appropriate profit levels in addition to their importance to achieve efficiency and effectiveness in banking and work quality improvement . The main conclusion of the research is that the most important factors affecting on profitability levels are (liquidity, equity, liabilities and investments). The research recommends that banks' management should deal in a balanced manner between financial risks and the returns have to be achieved.
Keywords: banks profitability(Revenues and Costs of Banks),,financial analysis indicators(Profitability Liquidity indicators Financial market and Leverage).

Abstract:
This research aims to clarify the most important risks faced by banks, which may have resulted from negligence or lack of direction of the capital owned to the areas that require coverage for financial obligations, which is represented by the capital risk, which may reflect these risks directly on investments and thus have an impact on equity returns And, accordingly, we have been relying on the data of five banks from the Iraqi commercial banks for the period from 2005-2018 (the Bank of Baghdad, the National Bank of Iraq, the Sumer Commercial Bank, the Commercial Bank of Iraq, the Iraqi Investment Bank). These banks were chosen sample of the research based on the data available to the researcher. In order to obtain the most important results that can be reached, through the use of capital adequacy indicators for capital risk, as well as clarifying the problems that generate the risks and their reflection on the returns of shares, the researcher has been relied on Excel programs and also SPSSv.22 and the most important thing The research mechanism has reached conclusions that the increase in the owned capital leads to a decrease in the capital risks, whereas a decrease in the owned capital means an increase in the capital risks. As the increase in the sources of funds for the bank leads to the preservation and achievement of protection for the funds deposited, whereas a decrease in the sources of funds means damage to the depositors. As for the most important thing that the researcher recommends, it is to reconsider the policies pursued by the banks by using them for the capital that is owned so that it has a positive impact on shareholders and depositors alike.
Key words: owned capital, stock returns, indices

Abstract:
The concept of administrative empowerment is based in its components on developing employees and giving them authority and authority to document the relationship between them and the organization in a way that stimulates their capabilities to provide new and innovative ideas that contribute to the service of their company. Managers give their employees powers to enhance confidence in their ability to take responsibility. The study also aimed to determine the extent of the impact of administrative empowerment in its dimensions on the sobriety of the value of the organization, and a questionnaire form was prepared from (36) questions that were distributed to a simple random sample of employees of commercial bank branches inside the city of Karbala. Encouraging employees to be creative, innovative and have a sense of belonging to the organization.to be creative and innovative and to feel a sense of belonging to the organization.

Abstract:
The business environment is witnessing large and rapid developments, due to the economic and technological development that has caused harm to humans, which creates the necessity to reduce this harm, take actions to protect the environment, and participate in supporting social aspects, as this requires economic resources achieved by economic units, and increasing awareness of stakeholders and their demands for additional information about Contributions of economic units in preserving the environment that harmed by its activities .International professional organizations, the United Nations Organization and representatives of stakeholders have issued the Global Reporting Initiative (GRI) to create guidelines in accordance with the standards of the Sustainability Accounting Board (SASB) because these standards have a comprehensive understanding of the nature of the work and the surrounding conditions ,which guide the economic units to issue sustainability reports that enabling them to make comparisons with similar units, and to disclose the essential aspects of their environmental, social and economic contributions that help them gain society support, and this helps them to survive and achieve their goals, thus the units achieving value for themselves, society and all stakeholders, and then this enable them to make rational decisions that lead to the expansion of all activities of the economic units which have greater benefit to economic development and society and also leads to achieving economic growth and social welfare for society as a whole . Compliance with the Global Reporting Initiative (GRI) standards is the roadmap for reporting on the dimensions of economic sustainability accounting, including in achieving corporate sustainability.
Key words: sustainability standards ,sustainability accounting, company value.

Abstract:
The financial economy is becoming independent of the real economy by created financial tools such as financial derivatives meant to manage risks, can be blamed for having exacerbated it, to the extent of causing a global crisis. In light of the aforementioned, this paper examines the impact of an independent financial economy on the quality of accounting information, to improve the quality of accounting information. using the descriptive research, that because this method helps the researcher to deal with data, which has it (Greek crisis case).
Where the result of this study is an independent financial economy harms the quality of accounting information that causes the financial reports have not presented all information which helps the user to make a decision. Thus the study recommends, have to be economy disclosure in the financial reports.
Key words: financial crisis, financial economy, the quality of accounting information,

Abstract

The research aims to know the role that creative accounting plays in influencing the quality of accounting information in the financial reports submitted by Iraqi banks, and to achieve this research, the analytical aspect was relied upon for the purpose of knowing the nature of accounting policies used by Iraqi banks. The research sample included in the Iraq Stock Exchange for the purpose of Manipulating financial reports in addition to adopting the (ROA) model to measure the quality of accounting information in the research sample for the financial period extending from (2013-2017). The most important findings of the research is that creative accounting plays an effective role in changing the view of investors who use financial reports submitted by Iraqi banks, as well as that creative accounting is represented by fraudulent procedures that the accountant performs by changing accounting policies in a way that changes the business outcome and is net Income.
The most important thing recommended by the research is to know the correct procedures by Iraqi companies, especially banks, for the purpose of using creative accounting methods in a way that reduces financial fraud and makes them contain an acceptable percentage of confidence. According to the will of management to achieve goals or mislead employees

Abstract
The phenomenon of unemployment is one of the main problems facing the various global economic systems, developed and underdeveloped alike. Today, in light of globalization, it represents one of the serious challenges of new global systems. And if the term economic development implies a specific concept, then that concept corresponds to broader social goals, including providing each individual with the ability to meet their own needs, and not remain the same, but in the event that economic development cannot be returned simply because of a purely cumulative physical process, then it must Looking at it from the point of view of the real jobs it provides, especially as the Iraqi economic and social system in particular has suffered and is still suffering from the complications of unemployment and its negative consequences. The research aims to use the Box-Jenkins methodology (ARIMA) to predict unemployment rates in Iraq for the period 2020-2025 based on a time series of unemployment rates in Iraq that covered the period 1991-2019. Statistical methods were used to study the properties of the time series, where a clear fluctuation was observed in the time series. Through statistical analysis, the two researchers reached a set of results, the most important of which was that the appropriate model for predicting unemployment rates is the ARIMA model (1,1,1) out of a set of proposed models for having the lowest values for AIC and BIC standards and the remainder of this model to achieve white noise characteristics. This model was used to predict unemployment rates for the period 2020-2025.
Key words: Unemployment, Box-Jenkins, Time Series, Prediction.