Iraqi Journal for Administrative Sciences https://mail.journals.uokerbala.edu.iq/index.php/ijas <p>The Iraqi Journal for Administrative Sciences is listed among the scientific journals approved for scientific promotion, according to the official book issued by the Iraqi Ministry of Higher Education and Scientific Research/Department of Research and Development, according to the official book No. BT/71 on 11/1/2005.</p> <p>Deposit number in the Iraq National Library and Archives: Baghdad 725 of 2001 AD</p> <p style="direction: ltr;">The Iraqi Journal for Administrative Sciences, with the International Standard Serial Numbers (ISSN P.1818-1074; ISSN E.2958-6941), is a peer-reviewed international scientific journal published quarterly by the College of Administration and Economics at the University of Karbala/Iraq. It focuses on administrative, accounting, statistical, and economic studies. The journal aims to stimulate scientific research and be included in reputable international databases. It provides researchers with a significant opportunity to evaluate their work scientifically through stringent peer-review processes. The journal encourages scholarly communication, presenting research to achieve scientific dialogue, and utilizing research results in the service of scientific inquiry. All areas of business administration (management, economics, accounting, financial and banking sciences, statistics).</p> <p style="direction: ltr;"><strong>Address: Iraq - Holy Karbala Governorate - Karbala University - University City - Fariha area</strong><br /><strong>Faculty of Administration and Economics -</strong><br /><strong>Deanship building - first floor</strong></p> en-US <p style="direction: ltr;">Authors retain the copyright of their papers without restrictions.</p> ali.abd.alhassan@uokerbala.edu.iq (Ali Abdulhassan Abbas) ahmed.a@uokerbala.edu.iq (Ahmed Abid Allah Amana) Thu, 16 Jan 2025 08:27:47 +0000 OJS 3.3.0.5 http://blogs.law.harvard.edu/tech/rss 60 Entrepreneurial orientation in high-performance organizations: An analytical study of the opinions of a sample of administrative leaders at the United Arab Emirates University https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3003 <p>This study aimed to test the the nature of entrepreneurial orientation in high performance organizations, It tried to introduce an integrated theoretical framework of the most important view point about its variables. It also introduced an analytical practical framework for the opinions of chosen sample included (101) administrative leaders at the colleges of United Arab Emirate\&amp;#039;s University (Vice president, Dean, Dean assistance, Department head, R&amp;amp;D manager). The researchers chooses UAE University because it got (227) rank among the top (500) universities in the world for the year (2008) according to the classification of ( Times Higher Education - THE Q-S) The independent variable of the study was represented by the characteristics of high performance organizations (design, strategy, process, technology, leadership characteristics, individual and roles, culture and external orientation characteristics), while the dependant variable was represented by the entrepreneurial orientation with its three dimensions (Innovativeness, Risk-Taking, Proactiveness) The study tried to answer a set of questions that represent its problem: (What are the basic characteristics of high performance organizations? and finally Is there any effect relationship between the characteristics of high performance and entrepreneurial orientation?).By using a group of statistical tools, the study came into set of conclusions. The most important one that (the high performance organizations reflect a clear orientation towards entrepreneurial activities).In Light of these conclusions, a proposed set of recommendation is also introduced. Among them are: (The need for focusing on the importance of the characteristics of high performance that differentiated the university in achieving superior performance compared with other universities whether they were local, Arabic or foreign through embedding these concepts in university mission and strategic objectives)</p> Saleh Abdul Redha Rashid, Ali Eisam Al-Sultani Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3003 Thu, 16 Jan 2025 00:00:00 +0000 A proposed accounting model for evaluating the performance of Islamic banks according to accounting and Sharia standards - Iraqi Islamic banks as a model https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3004 <p>a) The Islamic banking industry becomes one of the most important economic pillars of economies Islamic countries , that was because of the achievements of the industry growth during the period of four decades past , as the number of Islamic banking , according to the latest statistics to more than 450 bank and institutions in different countries . this is because development and progress witnessed in the industry to factors liberation witnessed by Islamic countries and desire of Muslim communities seeking banking alternative appropriate to the realities of social , religious and economic away from banking systems traditional menu , and in light of these important the Iraqi Islamic banks like other financial institutions Iraqi inches in banking environment characterized complex resulting from the problems and successive experienced by the country in recent All this born negative impact reflected on the performance of Iraqi Islamic banks dramatically demonstrated by the oscillation happening in their performance over the past four years , and despite the fact that the Islamic banking industry nascent as it does not go its inception ten years and therefore they need more time to overcome these crises as the lack of openness to others and the formation of real companies with Islamic financial institutions regional or international made Iraqi banks Islamic banks lagging behind global , came this study in an attempt to shed light on Iraqi Islamic banks and identify performance to highlight the economic role they play in the economic development process through their existing possibilities of material and technical , as well as highlight the role of the observer forensic leading from the Bodies internal legitimacy and explain the role and the importance of supreme regulatory bodies legitimacy which is the resident to perform bodies internal legitimacy of Islamic banking through submitted these bodies of standards legitimacy promised as one of the most important regulators tools to detect deviations occurring in the performance of Islamic banks as well as the upgrading of reality accounting for Islamic banks of Iraqi through the assessment of their performance in light of the accounting standards of legitimacy , the researcher reached to the conclusion that Iraqi Islamic banks need to develop their tools technical and financial consistent with reality of economic and financial and research for new investment tools to enable them to improve their performance as well as the need to comply with legitimacy standards which prevent into legitimacy for being longer tool and means to ensure that the Islamic bank to reach the best performance and the achievement principle of legitimacy regulate</p> Talal Mohammed Ali Aljajawy, Mustafa Salam Al-Dfaey Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3004 Thu, 16 Jan 2025 00:00:00 +0000 Hedging using credit default swap options: an empirical study on the data of an American energy company https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3005 <p>The global economy has entered the third millennium, called the era of globalization, loaded and influenced by a range of international financial and economic variables, that was and stilled and will continue to have a radical and profound impact in the performance of financial institutions of all types and classifications from the perspective that financial institutions which is playing a vital role in economic activity. Moreover, the multiplicity of activities and the work of financial institutions make them facing new risks did not used to encounter before, threat of credit or default still obsessed with every financial institution for being associated with the man job of the majority of financial institutions which is credit, despite the economic reforms and protocols are setting by international agencies. However, the work of these financial institutions in the credit sector is still exposed to default risk.<br>On this basis, the study came to highlight the most important management tools of default risk which credit default swaptions and detected the effectiveness of hedging in terms of risk and return for a user of these contracts in the hedge default risk.<br>The study has based on the daily spreads of CDS contract for the company (Nexen Inc.),Which is the most active company in the CDS market, for the period from (20/03/2013) until (20/09/2013). <br>So the problem of the study focused on a number of questions and the most important of which are:<br>1. Is the using of CDS contracts as a strategy to hedging of default risk better than of non-hedged case at all?<br>2. Is the Black model accurate in the pricing of European options on credit default swaps?<br>3. Is the hedging by use European options on CDS contracts rising the hedging effectively for CDS contracts?<br>The study found a number of conclusions such as:<br>1. The use of CDS contracts as the strategy to hedge the risk of default is much better than a case of non-hedge at all. Through the findings of the test results, it shows that in the case of non-hedge at all, the investor is exposed to the tragic loss represented by the loss of the entire amount of investment in the event of default. But when the investor uses a strategy of buying credit default swaps, it can recover the face value of the bonds at an event of default enabling it\&amp;#039;s to reinvestment and achieving of earnings.<br>2. The Black model is the accurate one in the pricing of European options contracts on credit default swaps.<br>3. Most of the options strategies emphasized that the use of European options on CDS contracts rise to hedging effectively for CDS contracts. Thus, a credit default swaptions contract is a more effective tool in hedging than CDS contracts.<br>Obviously, the study found a nmber of recommendations, including:<br>1. The use of credit default swaps for hedging default risk rather than non-hedged case at all.<br>2. The need to depend on the Black model by dealers in the pricing of European options on credit default swaps because of its accuracy and reality.<br>3. The need to use the European options on credit default swaps because of it is ability to increase the benefits of these contracts and the most important of it\&amp;#039;s the possibility of avoiding unfavorable movements of spread with the exploitation of favorable movements in spread.</p> Maitham Rabie Hadi, Haidar Abdull Jaber Al-Sarai Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3005 Thu, 16 Jan 2025 00:00:00 +0000 The role of entrepreneurship in achieving sustainable competitive advantage: a study in Al-Furat Chemical Industries Company https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3006 <p>The research aims to study the entrepreneurship of distract ( Autonomy , Innovativeness , Proactiveness , Competitive adventure ) and their impact in achieving Sustainable Competitive advantage of its dimensions ( Quality , Market share , Efficiency , Core Competencies ) .<br>Was used as a form of resolution to obtain needed information through responses (45) members of staff at the Euphrates for the chemical industry / Babylon , as well as interviews and personal observations . <br>The research found a number of conclusions , including :<br>- The existence of the effect was significant for the dimensions of entrepreneurship in achieving sustainable competitive advantage .<br>- Need to apply the dimensions of entrepreneurship in business organizations from being a modern strategies that seek to achieve excellence and innovation.</p> Akram Mohsen Al-Yasiri Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3006 Thu, 16 Jan 2025 00:00:00 +0000 The role of social intelligence in managing organizational conflict: An exploratory study of the opinions of a sample of the teaching staff at the University of Kufa / College of Administration and Economics https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3007 <p>This research assessing the level of social intelligence to lead graduate in educational institutions and its relationship to the methods of managing organizational conflict, and test this research in the higher education sector to choose the Kufa University / School of Management and Economics (model) has adopted research method of sample (random), which included a number of Altdresen and adult (40) of the total (82) and by (50%), has been neglected (8) forms have been limited sample (32) Form, and use the questionnaire as the main tool to collect the required data, and for the purpose of achieving the objective of this research was adopted hypotheses and sub-that reflect the relationship between social intelligence and methods of managing organizational conflict hypotheses were tested between variables using the system (SPSS) in the electronic computer (the arithmetic mean, standard deviation, Pearson\&amp;#039;s correlation coefficient), and based on the results of the analysis was to reach a set of conclusions was that the intelligence of the social correlation and the effect of significant organizational conflict management techniques, research was presented as a number of recommendations that stressed the need to develop the strategic capabilities of the university leaders in the recruitment techniques of social intelligence at all practices and decisions, thereby contributing to organizational conflict management.</p> Yousef Hajim Al-Taie, Muhamad Jabaar Al-ssayigh, Walid Abbas Jabr Aldami Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3007 Thu, 16 Jan 2025 00:00:00 +0000 The role of perceived internal respect in enhancing the organizational integration of teachers: analytical research in the colleges of the University of Karbala. https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3008 <p>This research aims to determining effect of perceived internal respect on enhancing the organizational identification, To achieve that, based perceived internal respect as explanation variables. Organizational identification was considered as respond variable.<br>This research conducted in colleges of Karbala University. Information for empirical aspect was obtained by questionnaire and where sample size was 203 individuals from teachers. <br>Several statistical tools were used by this study in empirical aspect. In measurement aspect used exploratory factor analysis and confirmatory factor analysis, and in statistical descriptive used means and standardized deviation while in hypotheses testing aspect used correlation, regression and structural equation modeling. This research reached to set of results can summarized that there related relationship and direct effect between perceived internal respect and organizational identification. In the end, set of conclusions and recommendations was formulated.</p> Salah al-Din Awad al-Kubaisi, Mithaq Hatif Al-Fatlawi Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3008 Thu, 16 Jan 2025 00:00:00 +0000 The ability of investors in the stock market to predict the financial failure of companies and its impact on the market’s financial performance indicators - (an applied study on a sample of companies listed on the Iraq Stock Exchange for the period from 2 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3009 <p>Financial market represents a basic anchor in a country\&amp;#039;s economic sectors Advanced or Nami, and what is owned by sectoral Overlaps in all economic joints. The study examines the ability and the possibility of investors in the stock market on the use of financial ratios in the financial analysis and its role and importance in predicting the financial failure of the companies through the practical application of a number of listed companies in the Iraqi market for securities, as well as its impact on the financial performance indicators of the market.<br>Two models have been used to predict the financial failure of the listed companies in the Iraqi market for securities, namely: -<br>- Modified Altman Model.<br>- Kida Model.<br>The study is based on the following assumptions: -<br>Lack of capacity and the possibility for investors traders in the stock market to predict the failure of financial firms.<br>The aim of this study to several goals including: -<br>Test some of the listed companies in the Iraqi market for securities to get to know the extent of their exposure to financial failure in the future.<br>The study found a set of conclusions both in the theoretical or practical side is the most important: -<br>Having a capacity for investors in the stock market to predict financial failure of the companies gives signals that prices deliberative of listed companies within the space fair pricing of shares of these companies because in the case of pricing more or less than the fair price, this drives investors in the market searching for the reasons that prompted to pricing Prices more or less to prevent tampering and conspiracy to other dealers.<br>In light of these findings, the study recommended a number of recommendations, including: -<br>Working attention analyzing financial ratios because of its importance in the development of important indicators on the status and drew the attention of companies based on those companies feasibility analysis of financial ratios them.</p> Haider Younis Al-Musawi, Haider Abbas Abed Allah Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3009 Thu, 16 Jan 2025 00:00:00 +0000 Using the Theory of Constraints to rationalize optimal product assortment decisions - a case study in a ready-made clothing factory in Najaf https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3010 <p>The decision axis of managerial process and their the means to achieve their goals and that the success achieved by any organization depends on the capacity and efficiency of its leadership to make good decisions and that the decisions made in the organization are many and varied Among these decisions in the organization is the decision to choose product mix optimal and which is one of the important decisions taken in the organization because it is estimated the size of the profits that you\&amp;#039;ll get them organized in the near future and works to exploit the resources available to the organization wisely and in a form which achieves higher profits.<br>Where decisions are taken optimum production mix under the traditional entrance depending on the net profit, as is the case in the factory under study which are related to a positive correlation relationship with the percentage in the product mix so as to maximize the net profit as possible that is, they give priority in production of the product that achieves the highest net profit without taking into account the resources listed that can deplete the product, while the theory of constraints working on taking into consideration the resources listed as well as contribution margin product that is, they give priority of the product that achieves the highest contribution margin less restricted resources and so it combines financial measures as well as measures operational when choosing a product mix optimal and this is what stimulated researcher for a study of the theory of constraints in the process of selecting a product optimal and can check the results in the event of unreliable.<br>Has been adopted methodology case study to determine the effectiveness of the Theory of Constraints in the selection of product mix optimal in the factory under study The study was conducted using the method of simulation of the quantities of production and Times of stages productivity for each product eleven has indicated the study by the results that the application of the Theory of Constraints inchoose the optimal product mix lead to maximize output and increase the profits that can be achieved by the Factory under study compared with the traditional method established by the Factory.</p> Asfad Murtadaa saeid, Monther Abbas Abdullah Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3010 Thu, 16 Jan 2025 00:00:00 +0000 Testing the availability of comprehensive quality management principles and their relationship to project success - experimental research for a number of projects of the consulting office / University of Karbala https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3011 <p>The research aims currenttotestthe availability ofthe principles oftotal quality managementin a sample ofprojectsAdvisory Officeat the University ofKarbala,as well as thediagnosis ofthe relationshipbetween the application ofthe principles oftotal quality managementandproject success, as well as \&amp;quot;a test variationthree projectsin the application ofthe principles oftotal quality management toachievethe success ofits projects.For the purposes of scientificresearchselecteda random sample of(55)people\&amp;quot;working invariouslevels of management, technicalandoperationalinthree projects. <br>Thequestionnaireusedas atoolheadfordatacollectioneffort, \&amp;quot;including hypothesis testingandverification of thecorrelationsandthecontrastbetweentheprojectsto reachresults usingstatisticalsoftware(Spss).<br>The research founda set ofconclusions, including the power ofcorrelationandthe moralof the principles oftotal quality managementandsuccess of the project, as well as \&amp;quot;all provehypothesesnothingnessthat there is nosignificant differences betweenthe three projectsfor bothvariables(the principles of total quality managementand the success ofthe project)by project typeand duration ofimplementation, whileaccepted thealternative hypothesisthat therearesignificantdifferencesbytypeofsector.</p> Nidaa Saleh Mahdi Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3011 Thu, 16 Jan 2025 00:00:00 +0000 The effect of applying aggregate planning strategies in reducing the cost of production - applied research in a Hilla textile factory https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3012 <p>Aggregate planning process in companies implies decisions regarding the size and quality of products, the way they are produced and how to improve their quality requirement presuppose the use of modern production methods to overcontrol the functional activities and design variable strategies in a way that ensures entrepreneurship for those companies, and enhances their ability to acquire sustainable competitive advantage. Aggregate planning aims to change demand in markets through optimat exploitation of the company\&amp;#039;s available resources, a matter which leads to control productivity capacity, levels of inventory, reduction of production cost and better use of resources available. The research is carred out in Al-Hilla texture plant. The most important conclusion is proving the validity of the hypothesis that states \&amp;quot; the use of aggregate planning technical can reduce production costs. One of most important recommendations of the research is the necessity of reviewing the technological paths of all products of the plant, starting with design activities and ending with manufacturing and storing activities in order to eliminate surplus activities which will have positive reflections in minimizing production time and maximizing total production time.</p> Mahmoud Fahd Al Dulaimi Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3012 Thu, 16 Jan 2025 00:00:00 +0000 The legislative framework regulating the profession of auditing and monitoring in Iraq and its suitability to developments occurring after 2003 - an exploratory study of a sample of auditors https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3015 <p>The research aims to the statement of the main legislation governing the profession of control and auditing in Iraq and its role in economic and sociallife and its importance to the adoption of the parties on the output provided by the profession to take many important decision the research also gives a historical overview of the overview of the profession and the most important entities that have contributed to its development,and the statement of the suitability of this legislation for economic development, political and social occurring in Iraq after 2003. and its impact on the success of the profession and achieve their goals.</p> Faez Abdul Hassan Jassim Al-Lami Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3015 Thu, 16 Jan 2025 00:00:00 +0000 The relationship between communications systems and organizational disaster management - an analytical exploratory study on a sample of employees at the General Company for Leather Industries https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3016 <p>The importance of finding outfeeds in Communications Systems to use in Disaster Organizational Management to achieve Communications Systems and relation of Disaster Organizational Management in The General Company for Leather Industries, and appear importunes research through reality Communications Systems to show the important in management disaster, The research follows approach Survey Study for purpose to Collect the local data by using Questioners as a basic feed in this field, (44) forms has been distributed for showing opinions symbol <br>from the managers and some funacting of the company. the researcher focused her study on the following two hypotheses : there is a relation with moral indication between communications systems and disaster organizational management, there is effect with moral indication for the communications system in disaster organizational management , these hypotheses have been tested by using adopting both programs (SPSS) &amp;amp; (Minitab).<br>Finally, the Study found a set of Conclusions, most important are: the necessity to use the communications systems in putting plan to aster and the kinds of dissection besides the possibility in dealing with this communications systems and they don’t disguises in the communications systems, which is founding a set of recommendations consistent with these Conclusions most important are: in the company it must be develop the communications systems upon support the plan of asters which is putting, before during and after the disaster.<br>Key word: Management Disaster, Communications Systems, Communications Networks in Management Disaster.</p> Zainab Salah Wahab Copyright (c) 2013 Economics and Administration College - Karbala University https://creativecommons.org/licenses/by-nc-nd/4.0 https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/3016 Thu, 16 Jan 2025 00:00:00 +0000