Kerbala International Journal of Management and Economics

Abstract :
The objective of the research was to analyze the strategic agility in enhancing the relationship between Absorptive Capacity and Organizational Ambidexterity in application in a sample of mobile operators in Iraq. In order to achieve this, the Absorptive Capacity for knowledge dimensions (Acquisition, Acquisition, Conversion, and Application) based on (Jansen,2005). The strategic agility dimensions (strategic sensitivity, collective commitment, and resource flow) based on (Doz & Kosonen,2008) were adopted, While the Organizational Ambidexterity (exploratory creativity and exploitative creativity) was adopted based on (Jansen,2005). Has been selected Companies of Mobile communications in Iraq )Asia Cell, Zain Iraq, Korek Telecom, Alkafeel Omnnea and Iraq Cell) within the Middle Euphrates as well as the capital Baghdad to test this research by means of a questionnaire form as a key tool in collecting field survey data for the current research, (169) managers of companies and heads of departments and divisions, as well as the managers of companies that have obtained exclusive agencies from them. The correlation coefficient was used (Pearson) to measure the correlation between variables, Factor Confirmation Analysis, (R2) was also used to interpret the effect of independent variables in the dependent variable. One of the most important conclusions of the research is that strategic agility plays an intermediate role that strengthens the relationship between Absorptive Capacity in achieving Organizational Ambidexterity and affects it effectively and morally through the superior capabilities of the strategic agility of the organizations that helped them sustain their competitiveness and superiority over their competitors due to a strong effect (Absorptive Capacity) in Organizational Ambidexterity.

The study was designed to identify the relationship between patterns of leadership behavior (democratic, autocratic and permissive) and the dimensions of human capital (skills, experiences, knowledge, training). The research sample consisted of (300) employees in the Diwaniyah Municipality Directorate of the Ministry of Construction, The research was based on a descriptive analytical approach in the collection and analysis of data. The questionnaire was used as a main tool for the collection of data and information. The data were analyzed using a set of statistical methods such as arithmetic, standard deviation, correlation and regression. using the statistical program (spss) There is a strong correlation and positive effect between the democratic pattern and the dimensions of human capital.

All corporations Seeking hard for its continuity and Sustainability in society doesn't in it achieved that only if corporations focus on the single goal is Cash Wealth Maximization (CWM) on which the basis corporations use cash to generate more cash. The research aims to demonstrate of effect reflection in Cash Wealth Maximization (CWM) on continuity and sustainability Corporations listed in the Iraqi Stock Exchange. The results showed of effect reflection of CWM on the sustainability and sustainability Corporations in business environment , As Financial indicators associated with sustainability and sustainability are clearly affected by CWM positive and negative. Corporations should focus on CWM if they want continuity and sustainability in business environment

IFRS`s have been Focused on providing more relevant, reliable and transparent measurement methods, Ensures that appropriate information provided and represents the true position of the economic unit, The objective of this research is to clarify the impact of the application of measurement at fair value in achieving financial reporting transparency and the impact of its application in the economic units of Iraq in achieving transparency of the financial statements and providing useful information for investment decision making, The importance of the research is of the importance of measurement at fair value as a subject of modern, contemporary topics that needs to clarify more to those interested, clarify the methods of accounting measurement at fair value, while the exploratory method used to establish a relationship between the fair value and the level of transparency in the financial statements, and Investors adopt them in making their decisions for investors,Checklist was distributed to determine the extent to which investors were aware of IFRS`s, including the fair value standard and measurement methods.
The research was based on the main hypothesis that "the activation of measurement at fair value and disclosure of such measurement in the financial statements would achieve the transparency of financial reporting, which in turn has an impact on enhancing investor confidence in the financial statements and support their investment decisions.",Several results were reached, The transparency of the financial statements when applying the measurement at fair value is higher than the level of transparency on the part of the appropriateness characteristic when applying historical cost measurement, and the basis for comparing them with historical cost measurement is to achieve the required saucepan of relevance and faithful representation.
Keywords: historical cost, fair value, transparency.

The study of deposits and credit is of great importance in the statement of the efficiency of the management of the bank and is the basis on which the bank in the management of liquidity and profitability management and risk management may be a decrease in total deposits and increase credit high impact on increasing liquidity risk and high profit rate or vice versa The study focuses on four aspects: deposits, credit, profitability indicators, And share price the importance of coordination between deposits and credit to reach a certain level of profitability offset by maintaining the share price that reflects the bank's value. The analysis was adopted through the use of the statistical program SPSS to determine the nature of the relationships between the variables of the study. Payment in order to achieve coordination between applicants 'applications and borrowers' repayments.

The current research aims to test the relationship between Organizational Embeddedness (Links, Fits, Sacrifice) and strategic renewal (Radical renewal and continues renewal). In order to achieve this aims, data was collected using a questionnaire form a sample of the administrative leadership, which included (50) a director of the General Company for Rubber Industries and Tires. The questionnaire data were analyzed using set of statistical tools. The most important result is that Organizational Embeddedness is positively related to the concepts of continuous strategic renewal, and to less extent to radical strategic renewal.

The research dealt with the measurement and analysis of the relationship between the development of the internal public debt and economic growth in Iraq for the period 1990-2017. Public debt plays an important role in the stability of the economy. This depends on the size of the debt and the ways in which it can be acted upon. Domestic public debt can be an important stabilizing factor if it is directed towards the areas of boosting production capacity, which is a catalyst for private sector activity.
The research started from the hypothesis that directing the revenues of the public debt to the areas of investment in public projects, especially infrastructures that have an important and complementary effect on the activity of the private sector, will contribute to enhance the productive capacity of the local economy, as well as reduce the impact of competition.
The research was based on the method of analysis, inductive and deductive, through the analysis of the evolution of time series of data used across different stages, and the extrapolation of economic reality and analysis of economic phenomena and development during the research period, and then deduce the implications. In order to clarify the nature of the economic relations between internal public debt and the economic variables used in the research, economic measurement was used as an advanced method of quantitative analysis in this field. The ARDL regression model was used.
One of the main conclusions of the research is that, according to short-term parameters, the increase in GDP leads to a decline in debt, which explains the role of real GDP growth in debt decline. The surplus of the general budget is reflected in the decline in debt. In the long term, it is clear that GDP does not have a significant effect on domestic public debt, as the output depends heavily on crude oil as private sector participation declines. While it is clear that the general budget has a significant long-term effect, which explains the importance of surplus or deficit in the size of the debt.

The objective of this research was to identify the economic efficiency of one of the productive projects in Karbala Governorate, namely Al Ali Poultry Farm for meat production (2013-2017). The data for the evaluation process were collected through the personal interview with the field owner. The results of the evaluation showed that the field enjoys good economic efficiency through a comparison with the poultry farm Adnan al-Husani in Wasit governorate, which proved the efficiency of the economic field by comparing some of the criteria used in the evaluation process, Despite the economic efficiency enjoyed by the field, the rate of productivity was fluctuated during the period of research and the exploitation of design energy significantly because of the proportion of birds dead, as well as the problem of continuous rise in the prices of inputs production, which affects the field profitability of the field and this problem requires intervention The State through the support provided to these productive projects, which contribute to the revitalization of the economic reality in the city of Karbala in particular and Iraq in general.

The fiscal policy is considered one of the most emerged economic policies that used for creating public revenues from its conventional and unconventional resources from one hand, and as an instrument of public expenditure that lead to achieve the economic stability from other hand. After 2003, Iraq has followed inactive fiscal policies due to a full reliance on the oil revenues in financing the federal budgets. However, these budgets faces clear distortions through its poor organization for all its articles, which does not linked to the actual need for developing the economic sectors that create income and growth. In addition to using expanded fiscal policies that are not consistent with the monetary policies of the Iraqi central bank.
Therefore, the fiscal policies in Iraq ought to be reconsidered via setting future studies for reconstructing the federal budget articles to insure achieving the social fairness and raise of level of economic growth. Hence, in order to illustrate the relationship between the fiscal policy - represented by public expenditure and economic growth – the study has used a time series spanned from 1990 to 2017, and the sample is examined by cointegration test and Granger causality approach. However, the result proved the presence of a unidirectional relationship from GDP to the public expenditure. This result was expected because of the high contribution of the oil sector to the GDP which amounted by 61.5% in 2017. This confirms that the oil sector contributes in raising level of economic growth and then its returns in foreign currencies support the federal public budget.

The evolution of countries has led to an expansion in spending on an ongoing basis and to diversification and change in structure. As the role of the state in economic activity developed, all the tools of fiscal policy developed. This development was reflected in the concept of public expenditure as the means used by the state to achieve its economic objectives. The study concluded that the spending policy in Iraq had a limited effect on non-oil GDP. The results of the standard analysis showed that the increase in spending the investment year in one unit leads to an increase in non-oil GDP by (0.05) while the increase in current expenditure in one unit leads to an increase in non-oil GDP by (0.06). While the share of commodity activities from public investment spending was low throughout the study period

The mosque of kufa has religious and tourist importance and it's important place for Muslims because it has temples of prophets and imams and shrines of Muslim ibn Aqeel and Hani ibn Erwa(peace on them) as well its archeological Place feature and its historical landmarks .
The research came to clarify the importance of tourism the research has practical study which represented questionnaire form and analysis reality of the tourism services in mosque and the extent of their suitability of the tourist .
The research problem that do tourist service in mosque of kufa subject to planning and rehabilitation that suitable development in the numbers of visitors ?
The search hypothesis can be determent there are tourism services in mosque of kufa not subject to planning and rehabilitation which suitable development in the numbers of visitors.

Abstract :
The changes which are happened upon the international oil market in the current century have reflected on all the players in the market. On the one hand, industrialized countries are no longer the main drivers of global demand for oil after rising demand from developing countries in return for falling demand in industrialized countries.
The rise in global oil reserves was also the biggest share by developing countries, especially OPEC countries, which accounted for more than 90% of the increase in global reserves during the period 2000-2016.
On the other hand, the production of rock oil is no longer economically feasible because of the modern technology of industrialized countries, especially the United States of America. In spite of the growth of large oil reserves in developing countries (the first record of oil production), but shared the increase of production with industrialized countries by about half.

When constructing a multipl-linear regression model, estimations of the method of the least squares are often inefficient, with low predictive capacity therefore that is one of the alternatives is the main components regression method.
In order to get the a method that has accurate estimation values, we draw a simple random sample of 396 places to drill the wells and study the independent variables (Depth of rock depth, Rpm number of cycles per minute, WOB weight on the shaft, DT measurement of rock density, HSI equation of hydraulic) And the dependent variable (bit rate of penetration of the shaft) and theresults show significan effect of RPm the number of cycles of the incentive and DT rock intensity on the rate of penetration of the bit.
Using the NCSS program, the principal component method was applied to bea successful method for the study of the influencing factors with accurate results and to show the superiority of the regression method of the principal component. The parameters and standard errors were compared with the least squares moothed and the lack of standard errors due to the regression of principal component was the best in appreciation.

The goal of this paper is to explore the impact of the human capital (HC) on the grosse domestic product (GDP), in the Environment of the Iraqi economy during the period (1980-2014).We have used the Autoregressive- Distributed Lag Model (ARDL) to analyses time series data, where (X) and (Y) represent the human capital and the GDP variables consequently. Also, the error– correction was used to investigate the model validity. The paper concluded that the Granger Causality Test, was only one-way causality in our case. In addition, we found that the human capital had a significant effect in the GDP in Iraq.

The statistical method known as the canonical correlation was used to study a range of psychological, social and environmental factors and their impact on the factors leading to divorce. A field study was conducted for a sample of 500 cases who applied for divorce to the personal status courts in Baghdad and a number of governorates in Iraq. We hope the competent authorities in this aspect to take an attempt to reduce the cases of divorce, which has become a scourge of society..