Kerbala International Journal of Management and Economics

The main aim of this research is to determine the impact of cognitive abilities in organizational reputation at the level of universities and civil colleges working in Governorate of the holy Karbala , The research started with a major problem that included several questions about the nature of the influential relations between the two variables of the field , The research was based scale (Hussein , 2007) To measure cognitive abilities Which included five sub - dimensions are (Structured Thinking , Intelligence , Intuition , Creativity , Renewal and Development), A scale has been adopted (Sala , 2011) To measure Organizational Reputation which consists of four sub - dimensions (Quality , Appeal , Performance , Responsibility) . The questionnaire was used as a key tool in gathering information and data for research , The research sample consisted of a group of faculty members in universities and colleges The research sample And their number (236) teachers. For the purpose of data analysis and statistical processing Was used Confirmatory Factor Analysis (Structural Equation Modeling), And an appropriate set of measures descriptive statistics, rank correlation coefficient (Spearman's rho) , and multiple regression analysis through statistical software (SPSS V.20 ; Amos V.23) . The research found several conclusions the most important ones that Cognitive abilities have a significantly impact on organizational reputation, The results show clear progress for the dimension of Renewal and Development , then creativity, and then Structured Thinking , And then beyond Intelligence , And finally intuition in terms of the impact in organizational reputation . The research came out with a set of recommendations, most importantly Should the administrations of universities and civil colleges of the research sample to Attracting faculty members with advanced scientific degrees characterized by the high uniqueness of knowledge and skills , to achieving superiority and excellence and distinguished organizational reputation in the environment of higher education.

The purpose of the research is to explore the effect relationship between variables that have received a lot of intellectual controversy by researchers are (Smart production, organizational Proactive), as the researchers sought to try to determine the impact of smart production as an independent variable through its dimensions (cognitive intelligence, operational technological intelligence, smart manufacturing environment Operational Environmental Intelligence) in achieving organizational proactive as a dependent variable through its dimensions (proactive behavior of workers, strategic behavior, orientation toward competitors), the research problem was represented by an important question: Is it possible to achieve organizational Proactive through the influence of Smart production? The importance of research is a serious attempt to highlight the role of smart production as one of the most important foundations of the Fourth Industrial Revolution aimed at highlighting the role of the capabilities of the human element in enhancing the capabilities of productive systems to achieve proactive organizations, and the goals of the research are keen to deepen understanding of the importance of industrial organizations keen to research towards a shift towards approach Proactively anticipating and fulfilling customer desires in order to anticipate other competitors in light of the intense competition in the market. To this end, five cement factories were chosen for Iraq (Kar, Al-Doh, Bazian, Al-Mas, and Tasluja).
A number of statistical methods and programs were used, including (Excel, Spss, Smart PLS), and the research came out with a number of conclusions, the most important of which was the presence of a significant effect of smart production in achieving organizational proactive. Underlying customer requirements

The purpose of the research is to analyze the relationship between Strategic Alignment in Achieving the Strategic Entrepreneurship Through the Mediator role of Strategic Ambidexterity of the application in mobile telecommunications companies managers in the holy city of Karbala. To achieve this, the dimensions of the Strategic Entrepreneurship (entrepreneurial culture, entrepreneurial leadership, entrepreneurial mindset, Strategic management resources) adopted based on(Kimuli,2011), and the dimensions of the Strategic Alignment (Culture and shared beliefs, Organizational capabilities, Communication) adopted based on (Bsc,2014), while the dimensions of the Strategic Ambidexterity (exploration strategies, exploitation strategies) adopted based on (Musigire et al.,2017).
The branches of mobile communications companies in the holy city of Karbala, have been selected as an applied field for research by distributing a survey of (61) respondents from branch managers and heads of departments and the divisions and their units for the sample companies as well as managers of companies with exclusive agencies. Using the correlation coefficient (Pearson), and the normal distribution test, and Explorative Factor Analysis.
One of the most important conclusions reached is that achieving the compatibility between the formulation and development of strategy (strategic alignment) has an effectively influences in strengthening the relationship between the strategic entrepreneurship and the strategic ambidexterity of the sample companies in light of the fierce competition in the Iraqi telecommunications sector. The research concluded with a number of recommendations, most notably the need to employ the Mediator role of the strategic alignment in enhancing the positive influence between the strategic entrepreneurship in achieving strategic ambidexterity within the mobile sector, in line with the continued innovation in new services that add value to companies and their customers through its newly deployed service centers in the districts of the city research sample

Abstract
This research aims to identify the role played by implicit knowledge in strengthening the learning organization in Al-Waha Company for the manufacture of soft drinks according to the implementation of the research hypothesis and research objectives. It included the dimensions of the educated organization where the Likert scale was used to measure research variables. The questionnaire was distributed to the research sample of 70 employees and was retrieved 65. He reached a set of results 92%, the most important of which is the need to pay attention to the intangible abilities possessed by the employees, which is the skill of intuition and perception. Under development

The study aims to test the impact of the mandatory application of international accounting. and financial reporting standards in the Iraqi environment. through testing the impact of the application of those standards on the market returns of shares. and in the economic decisions of investors in a sample of Iraqi commercial banks listed on the Iraq Stock Exchange. The study included a period of three years before the application of the standards 2011-2013 and three years after the application of the standards 2016-2018.
The study variables were measured based on the models developed by the relevant literature. A set of control variables were used (size, age, leverage, return on assets, return on equity), and many statistical methods were employed such as natural distribution test. In addition, correlation matrix and linear interference test as well as multiple regression analysis using SPSS statistical software.
The results showed that there is no impact of the application of international financial reporting standards on the market returns of the shares or on the economic decisions of investors. The study recommends the need to educate dealers in the financial market the importance of the application of international standards. and accelerate the application of those standards to the rest of the financial market sectors. and review the local instructions are not consistent with international standards .

Abstract
The purpose of this study is to provide a methodology for value chain analysis based on the value stream to improve customer focus, According to the value chain analysis, different optimization ideas have been proposed to eliminate activities that do not add value, It has identified seven kinds of waste in activities that do not add value to the final product, The value stream has been used as an accurate analysis tool in providing appropriate information for the purpose of making decisions in the context of value management in a client-driven business environment, The study aimed to identify the reality of the company's activities and the extent to which these modern methods can be applied and their effect when removing activities that do not add value from the point of view of the customer, The study reached a number of conclusions, including the success of the use of the value flow map and the value chain depends on the readiness of the organization to invest the technological capabilities available in the completion of the work and adoption of a new and modern work methodology, The study also reached a number of recommendations, including the need to train the staff of this organization to be a more agile organization and improve the work.

Abstract:
The research aims to demonstrate the importance of international auditing standards and their role in contributing to the development of control systems and the imposition of governance on information systems, and to indicate the extent to which these standards are applied in economic units of the research sample, as well as that these standards increase the value of information systems governance, and the research has reached international auditing standards It leads to an increase in the work of internal auditing and activation of the value of information governance if it is applied correctly, in addition to that some companies are still reluctant or unable to apply international auditing standards at the present time.

Studies related to the industrial sector are of great importance to economic researchers in developed and developing countries, because it is an important aspect in scientific progress and economic and social development. In addition, the possibility of developing and preparing it to be the largest contribution between the sectors, because of this sector of the front and back links with the rest of the sectors.
It is also qualified to attract and absorb modern technologies, which will raise the level of productivity and thus contribute to the achievement of economic growth, not to mention that the development of this sector contributes to the creation of new jobs and the development of technical capabilities of workers while establishing a technical base for the country.
The process of evaluating economic performance is one of the most important stages of the project to upgrade the plan through the performance evaluation process in order to identify the deviations that may appear as a result of implementation, as the performance evaluation process is one of the methods that focuses on the facility or economic unit by comparing It was completed during the current year with last year, where the performance evaluation process is one of the most important stages of the planning process after the development of plans in order to reach the objectives set then comes the follow-up process of the performance evaluation process is the final stage of planning.
The research stems from the hypothesis that the objective and subjective conditions of Al-Joud Chemical Industries are conducive to exploiting its available material and human resources and its production capacities.The criteria for evaluating performance efficiency contribute to the determination of the performance of the company whether it is efficient in using those resources.
The most important conclusions reached by the researcher that the total productivity reached (0.044) dinars in 2016 rose to (0,068) dinars in 2017 due to the increase in the value of production by more than the elements of production, while the total productivity in 2018 (0,108) dinars, because of the high The value of production and thus we conclude that the increase in the value of production under the stability or increase costs by less will be reflected in the increase in productivity, and saw net profit fluctuated during the period of research amounted in 2016 (44991909) dinars rose in 2017 to (65887267) dinars, due to the high value Production increased by more than the total cost value, in 2018 was net Profit in generosity Company (25205201) dinars registered decline from the previous year due to rising costs by value greater than the rise in revenue.

Abstract
Greetings from studies related to the assessment of economic performance in the Middle East. In the field of modern agriculture in the field of modern agriculture in the use of modern techniques in agriculture and irrigation with good specifications and the best international competitions
The research is based on the hypothesis that the farms of Khairat Abu Al-Fadl Al-Abbas (p) achieve high rates of efficiency and economic performance in the production of some agricultural crops. The first section discusses the theoretical framework for evaluating performance efficiency. The second section deals with performance evaluation criteria. P)
The study reached a number of conclusions and recommendations. The most important conclusions are that the farms of Khairat Abu Al-Fadl Al-Abbas (p) achieved high productivity of agricultural crops and supplying markets with agricultural products and work on the employment of manpower and increase the gross domestic product.

Abstract
Abstract:
The purpose of study examined the nature of the relationship between money supply and prices in the Saudi economy for the period (1990-2015) by using the methods of slow distribution and autoregression ,the result indicate that values of parameters money supply in the period (t ,t- s) a negative , Disproportionate and weak during short run and long run .So the study suggests that expand price function through new variable beside money supply .also, guiding money supply policy toward price control during hyper inflation . while there will be guiding the exchange rate policy or interest rate policy toward price stable during low inflation.

Abstract
The family income was defined as the total income was gained by all the family member.
The ordinal logistic model will be used to analysis the data of family income because the dependent variable is ordinal variable with more than two categories. This model is appropriate to deal with the ordinal dependent variable which has more than two categories.
Two models (Proportional Odds Model and Partial Proportional Odds Model) logistic models are used from the logistic models to analysis ordinal dependent variable (family income). The data of family income and the factors affected it was collected by using questionnaire and we use the STATA 14.2 software to analysis these data and apply these models.
When we use the Proportional Odds Model we find that some of independent variables do not meet Proportional Odds assumption, therefore the Partial Proportional Odds Model is used. According to this model the results show that the important factors which affect the family income are (number of the employee member in the family, gender of the householder, age of householder, kind of work of householder and the monthly costs of the entertainment that were spend from the family).

Abstract:
The analysis of the investment climate today is among the main concerns of a country such as Iraq, especially as Iraq is going through a transitional phase represented by significant changes and at all levels, we try in this research to analyze the investment climate in Iraq by analyzing the various factors affecting the investment decisions of foreign investors. Economic, social and political stability, the legislative framework attracting investment, the quality of institutions), as well as the identification of the most important determinants of a suitable investment environment with reference to the proposed public policies for the development and promotion of foreign investment, and improve the business environment and Reducing the expected risks in the investment climate, as well as preparing and developing the institutional performance necessary to manage and attract these flows.
After identifying the most important determinants that limit the flow of foreign investment to Iraq, some practical proposals were presented that could contribute to overcome them and thus improve the attractive investment climate
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summary
The tourism marketing function carries a broader and broader concept than the activities and activities carried out by the traditional marketing department, because tourism marketing requires close cooperation between marketers and those managers responsible for operations and human resources, outlining in this research frameworks new concepts and analyzes to address and resolve marketing problems The tourist product through a comprehensive orientation towards the tourist or client of the entire organization. Therefore, the research focused on the impact of tourism marketing on tourism activity in the holy province of Karbala and Iraq in general. So came the problem of research Is tourism marketing effect in activating the tourist activity in the holy city of Karbala)). The research hypothesis (there is a significant impact relationship between the application of tourism marketing and its concepts in the establishment and tourism activity). The research dealt with three topics, the first one examined the research methodology and the study included (research problem, research hypothesis, the importance of research, research objectives, research methodology, structure of the study), the second focused on the study of marketing conceptual approach and dealt with the study of the basic special concepts of marketing in general and tourism marketing In particular, as well as studying the objectives and elements of tourism marketing, the third topic addressed the marketing aspect and its impact on tourism activity and focus on the practical side.