ISSN: 1818-1074

Volume 14, Issue 55

Volume 14, Issue 55, Winter 2018, Page 1-311

Measuring the transparency of financial reporting to Iraqi companies according to the S&P scale


The research aims to sensitize and educate participating companies listed in the Iraq Stock exchange, shareholders and stakeholders about the importance of transparency in financial reporting by using an S&P scale indicators. In addition to the use of S & P indicators to analyze the content of the annual financial reports of a sample of listed companies in the Iraqi market for securities to know the extent of their commitment to transparent financial reporting on its various activities. The results of the research showed that the level of commitment of the Iraqi companies (sample research) to transparency in financial reporting is weak and constitutes 37.75% for the weak reporting of most indicators. The reason for this weak ratio is that the Standard S & P includes paragraphs and axes not disclosed by Iraqi companies in their reports the annual shares are final because the participating companies listed in the Iraqi market for securities disclose the information provided by the laws and these items are not provided for by any law..

Utilizing Boundary Spanning Capabilities To Enhance The Strategic Niche Of The Organization Analytical Research Of Sample Opinions Of Employees In Communications Companies


One of the most important contributions of modern research in strategic management thought is to address the issues of boundary spanning capabilities and to highlight their role in enabling the organization to know its environment and how it affects the achievement of strategic niche of the organization, therefore, the research was based on determining the influence relationship between two variables: the boundary spanning capabilities, which included three dimensions (capability of strategic communication, capability of professional knowledge, capability of compromise) and the strategic niche of the organization, which included three dimensions (voicing and shaping of expectations, network formation, learning processes) on the basis of a fundamental problem that the impact of the boundary spanning capabilities on the strategic niche of the organization at the field level in the telecommunications companies operating in the holy governorate of karbala is not resolved(zain telecom, asia-cell, al-kafil umniah) and in order to determine which of the most influential boundary spanning capabilities in strategic niche of the organization. A random sample of 122 boundary spanner was selected in the boundary spanning units whose answers were tested and analyzed, the results of the statistical effort have made progress in impact after capability of strategic communication then capability of compromise and then capability of professional knowledge in the strategic niche of the organization ..

The Effect of Managerial Ownership on indebtedness Percentages in Light Finical Characteristics and Ownership Structure Companies Case Study in Jordanian

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, 2018, Volume 14, Issue 55, Pages 145-176

The objective of the study is to examine the relationship between administrative own-ership and indebtedness ratio to know whether administrative ownership has an important impact on determining the composition of the capital structure or not.


Impact of entrepreneurial leadership on creative performance An Field study in a number of private colleges in the governorates of the Middle Euphrates

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, 2018, Volume 14, Issue 55, Pages 177-209

The recent search aims to identify the entrepreneurial leadership influence represented by ( scenario enactment and cast enactment ) which concerned with administrative leadership of private colleges upon creative performance , to achieve the search objective , the private college has been selected in Central Euphrates governorates ( Najaf , Karbala , Dewhyania and Babylon ) . The search adopt related questioner as a tool to collect the necessary data to perform this search and achieve the sought objectives . 245 questioners were distributed , and (128) forms valid for analyzing obtained from the professors of private colleges mentioned above . The search used number of statistical methods , such as mean , standard deviation , and simple spherical correlation coefficient and simple linear regression coefficient . The results display there is significant positive correlation between leadership and creative performance . And there is also positive influence relation between entrepreneurial leadership and creative performance . .

The establish the principles of strategic transparency in accordance with the use of leadership practices in the light of security changes Research in my application to a sample of the directors of the internal security centers in Najaf Governorate

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, 2018, Volume 14, Issue 55, Pages 256-276

Leadership practices in organizational behavior contribute to the vital importance of the strategic and substantive role of strategic transparency as an important determinant of the institutional need for successful implementation of the strategy. The presence of transparency in the work of security institutions has an important role to combat corruption in its various forms. The above data stimulated the researcher to adopt both the servant leadership and strategic transparency as a new topic of research by trying to reveal their respective contributions in the organization concerned in enhancing the dimensions of transparency through an applied study of a sample of the directors of the internal security forces centers in Najaf governorate .In order to achieve the appropriate coverage of the subject, the researcher used many research tools to obtain data and information, using the questionnaire form (75) managers representing (leaders in their field) as an input to obtain the data needed to determine the reality of those variables on the ground, Introducing its processors to reality through a virtual scheme based on the use of the components of the leadership in the promotion of strategic transparency of the sample .In this way, the researcher found many problems related to the variables of research, and asked the question of the president is the most important basis of the research :
- What is the actual practical reality of the serving leadership in the security institutions investigated in order to establish strategic transparency?
When testing the hypotheses, the data obtained were analyzed using a set of statistical methods. The results were extracted by using the SPSS (Ver. 13) data. Based on the description of the variables of research and its diagnosis, and the testing of hypotheses, a series of results was reached, a series of conclusions were drawn, the most prominent of which was the realization of the sample of the research to the leadership in the continuity of work. More future studies are more profound, as well as the need to address other variables that enhance the work of the servant leadership