Volume 4, Issue 4 (2023)

Abstract

الجامعات العصرية اليوم لم تعد تقتصر على التعليم ، بل امتد دورها للمساهمة في الناتج المحلي الاجمالي ووضع أسس بناء مجتمع المعرفة للمستقبل.

وقد شهد العقد الأخير في التعليم العالي العالمي تحولاً جذرياً في النظم الإدارية الجامعية والثقافة التنظيمية لتواكب العولمة والمكانة الدولية بين المؤسسات التعليمية ، وشاع الانسحاب الجزئي من الاعتماد على الدعم الحكومي الكامل، والخدمة المحلية إلى الاستثمار المعرفي والتسويق الدولي.

هذا المفهوم الجديد الذي بدأ يتشكل علمياً في بداية الألفية الجديدة ، الذي يدعو إلى أن أحد أهم الأدوار الرئيسة للجامعة الريادية ، المساهمة في التنمية الاقتصادية من خلال إطلاق المشاريع الابتكارية المنتجة.

ان الجامعة الريادية Entrepreneurial university هي الجامعة التي يمكنها الابتكار والتعاون واغتنام الفرص والاستجابة بنجاح للصعوبات.

وستتمكن الجامعات الريادية من البقاء في سوق تنافسية للغاية ، إذا كانت لديها خطط واضحة لإثبات التميز في التدريس والبحث العلمي وريادة الأعمال.

كما تسعى الجامعات الريادية إلى أن تصبح جامعات "قائمة بذاتها" تلعب دورًا مهمًا وتقدم وتدعم مختلف تدابير الدعم لأنشطة ريادة الأعمال من خلال التعاون الوثيق مع الشركاء والشبكات مع مؤسسات القطاعين العام والخاص من خلال الاستثمار في رأس مالها الاجتماعي من أجل تسهيل إنشاء واستثمار المعرفة والتكنولوجيا.

وتعرف الجامعة الريادية على انها الجامعة التي تركز على التأثير الاقتصادي للمساهمات المجتمعية، وتنمية ريادة الأعمال في التعليم، وتسويق البحوث.

فيما يعرف التعليم الريادي بأنه: مجموعة من الأنشطة تهدف إلى رعاية العقليات والمهارات الريادية، كما يغطي مجموعة واسعة من جوانب أخرى مثل ( توليد الفكرة، النمو، والابتكار، فينبغي على التعليم الريادي ان يطور قيم ومعتقدات واتجاهات الطلبة، بحيث ينظرون لريادة الأعمال كخيار جذاب للعمل .

ويمكن القول بأنه جملة من أنماط التعليم المنتظم، الذي يقوم على تعليم وتدريب المشاركين في برامج التنمية المختلفة، والمتمثلة في وضع برنامج توعوي بأهمية الريادة ومن ثم تأسيس وتطوير مشروعات الأعمال الصغرى؛ فتسهم هذه الأساليب التعليمية لتزويد المشاركين بحزمة من المهارات المتعلقة بالريادة وتحفيزهم لمزيد من التعلم والإبداع والثقة في الذات.

وبذلك فأن التعليم الريادي يهدف غلى تطوير الابتكار والمبادرة لدى الفرد، من خلال المشاركة في بناء المعرفة عن طريق اكتساب المعلومات وتوليدها ومعالجتها، ليصبح الفرد بارعًا في بيئته، ويقدم مقترحات عمل قيمة لنفسه ولمجتمعه، ويسعى للاستفادة من الفرص الجديدة.

ويمكن بيان الدور الأساسي الذي يمكن أن يؤديه رواد الأعمال في بناء اقتصادات الدول وتنمية قدراتها التنافسية العالمية. ففي أمريكا ذاتها تحقق مشاريع رواد الأعمال الصغيرة ما يزيد على  47%من إجمالي المبيعات الكلية ، ويزيد عددها على 22 مليون مشروع صغير، كما تقوم بتوظيف نحو  53%من القوى العاملة، وتسهم بما نسبته  50%من الناتج المحلي الإجمالي الأمريكي.

وتصل هذه المساهمة إلى 43% في كوريا الجنوبية و 56%في تايوان و 60%في الصين و 70% في هونج كونج في حين لا تتجاوز مساهمتها  28%في السعودية.

وتعد تلك المشاريع أساسا لتطور الدولة ونمو اقتصادها وتنافسية موقعها الدولي. وقد أوضحت الإحصاءات المنشورة في عام 2019م أن إجمالي الإنفاق على ريادة الأعمال في الولايات المتحدة تجاوز (1.7 مليار) دولار ثم قفز هذا الإنفاق ليصل إلى (2.3 مليار) دولار عام 2021.

إن الهدف الرئيس للتعليم الريادي في الجامعة، هو إعداد جيل من الرياديين والمبدعين في مجال الأعمال، يقدمون إبداعًا على شكل منتج أو خدمة، أو عملية أو مدخل جديد من الأعمال أو مشروع جديدًان أو اختراعًا او اكتشافًا، وقد حددت الأهداف التفصيلية والفرعية للتعليم الريادي في الجامعات على النحو الاتي:

1. زيادة وعي الطلبة حول التوظيف الذاتي.
2. بناء اتجاهات إيجابية للطلبة نحو الريادة، وتعزيز الروح والنزعة الريادية وإثارة الدافعية لدى الطلبة لبناء تصور أفضل لمهنة المستقبل.
3. تطوير السمات والمهارات الشخصية للطلبة، تساعدهم لبناء قاعدة للتفكير والسلوك الريادي.
4. تعزيز التنمية الاجتماعية والاقتصادية في المجتمع، من خلال عمليات التحديث والتجديد التي يحدثها الرياديون في جميع المجالات التي سيعملون بها في المستقبل.
5. تعزيز مهارات بناء العلاقات والاتصال الإيجابي في بيئة تربوية لمهنة المستقبل.

Abstract

The research mainly seeks to strengthen the relationship between the variables of the current study represented by skillful leadership with its dimensions (open and closed) and administrative creativity represented by its dimensions (Originality، flexibility، fluency، feeling the problem، the ability to analyze) to identify the role it plays within the directorates of education in Iraq.

The study population is represented by the directorates of the Iraqi Ministry of Education، and due to the difficulty of determining the total number of the study community، the research sample was deliberately selected on the basis of the administrative positions in the General Directorate of Vocational Education / Iraq on the members of the community، who are managers، their assistants، department managers and divisions، as they are academically and professionally qualified and represent the level of senior and middle management that leads Work and workers in the directorate

After the researcher analyzed the data and tested the hypotheses, the main conclusion was reached and its content is: “There is a role for skilled leadership in its dimensions (open and closed) on administrative creativity represented by the dimensions (authenticity, flexibility, fluency, sense of the problem, ability to analyze) in the Iraqi education directorates. It was adopted the researcher used the questionnaire as a main tool for collecting data from the sample. The total sample amounted to (195) individuals. The measurement tools represented by the Cronbach alpha coefficient and the statistical description, which includes the arithmetic mean and the standard deviation, were used. Hypotheses were tested based on the simple correlation coefficient (Pearson) and the statistical program was used. (SPSS).

Abstract

This study sought to explore the mediation role of social media within the framework of the relationship between digital marketing and marketing performance in Zain Telecom Company in Iraq, where the problem of research is that digital marketing in its modern form is based on social media in order to develop and develop marketing performance in companies and in particular communications companies. Despite this great importance of the medieval role represented by social media and its great spread such as Facebook, WhatsApp and others, studies in this field are very few and are almost non -existent in a country like Iraq. In order to bridge this research gap, we used two approaches, which are the descriptive approach to describing the political concepts related to the variables of the study, and the analytical approach to exploring the relationship and influencing these variables that are digital marketing, marketing performance and the role of social media. A questionnaire was distributed to employees of Zain Telecom Company in Baghdad Governorate, where the number of members of the sample reached 70 after collecting and analyzing questionnaires. There was a relationship of moral correlation between both digital marketing with its dimensions and marketing performance, and there is a relationship of correlation with moral significance Between both digital marketing and social media, as well as between marketing performance and social media.

Abstract

The research aims to study the correlation and influence of the independent variable organizational Dehumanization in generating the dependent variable cynicism in the workplace   This is to reduce cynicism in the workplace, as it is one of the negative phenomena spread in society in general and in the Ministry of Labor and Social Affairs in particular. The research also aims to shed light on one of the modern vocabulary that is dealt with extensively by management writers, which is organizational Dehumanization, and what are the consequences and negative effects that it can have in the Ministry of Labor and Social Affairs. From here, the main problem of the research was identified, which is (What are the reasons that lead to the appearance of cynicism in the Ministry of Labor and Social Affairs? Does the Ministry of Labor and Social Affairs suffer from organizational Dehumanization?). The questionnaire was the main tool for collecting data and information. The research was conducted at the center of the Iraqi Ministry of Labor and Social Affairs, and the research community was represented by all employees at various administrative levels, by choosing a random sample, as (123) questionnaires were distributed, and (104) audited and measurable questionnaires were received. Which represents (85%) of the total distributed questionnaires. In order to process the data, many statistical methods were used, most notably the arithmetic mean, standard deviation, Pearson correlation coefficient, and structural equations model. The most important findings of the research is that there is a significant impact of organizational humanity in generating cynicism in the workplace in the Ministry of Labor and Social Affairs.     

Abstract

The purpose of this research is to study the impact of the presence of ISIS in Iraq on the reputation of joint-stock companies in this country. For this purpose, the accepted reputation of companies in the Iraqi Stock Exchange was measured through a regression model and using the hypothetical variable regarding the presence of ISIS in Iraq, the topic was investigated.

The method of conducting this research is descriptive-correlational, and the selected sample includes 35 companies that were listed on the Iraqi stock market during the years 2013 to 2018. The research hypotheses were tested using a multiple logistic regression model based on panel data.

   The results of this research indicate that there is a significant relationship between the presence of ISIS in Iraq and the reputation of companies accepted on the stock exchange of this country, which means that the reputation of companies on the Iraqi stock exchange decreased with the presence of ISIS in Iraq.

Keywords: company reputation, ISIS, Iraqi economy, logistic regression.

Abstract

The research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have      achieved great profits for the banking industry     by applying it to the Iraqi banking industry during the period                                                                              

 (2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,                                                                                                                                  

Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment                                                                                             

Abstract

The research aims to explain the measurement and accounting disclosure of lease contracts in accordance with the IFRS 16 standard and its impact on the informational content of the financial statements. To achieve the research objective, the researcher applied the IFRS 16 standard in Gulf Bank because it did not apply the IFRS 16 standard during the period of application of the standard in 2019, and the researcher prepared The financial statements were prepared in accordance with the requirements of the standard before and after application, and in a retrospective manner, according to what the standard allowed, with other variables held constant. The researcher provided a detailed analysis of the impact of applying IFRS 16 on the informational content of the financial statements by comparing the results before and after application, as well as the impact of that application on Financial ratios.

The researcher reached a set of conclusions, the most important of which are the following:

- The application of the IFRS 16 standard leads to the recognition of the right to use the asset among non-current assets, which leads to an increase in assets with a decrease in prepaid expenses, as a result of the amendments in order to apply the standard represented by reversing the prepaid expenses before application. In addition, recognizing lease obligations as non-current liabilities leads to an increase in total liabilities.

The application of IFRS 16 affects the informational content of the statement of changes in equity, especially when applied using the modified retrospective method, as a decrease in retained earnings resulting from an increase in the volume of expenses due to an increase in debit interest expenses and depreciation expenses leads, therefore, to a decrease in retained earnings.

The research concluded with a number of recommendations, the most important of which are:

- The need for lease contracts to be clearer by stating the important paragraphs that have an impact on the process of accounting treatments related to the application of IFRS 16, which are (duration, payments, purchase option, the extent of the lessee’s control over the asset subject to the lease, and so on).

- The necessity of qualifying staff working in accounting departments in the banking sector, given that it is obligated to apply international standards and other sectors through training on conducting accounting treatments for lease contracts in accordance with the IFRS16 standard, as treatments that are radically different from what used to be the treatment of lease contracts according to local accounting systems.

Abstract

The paper aimed to measure the impact of total banking risks and indicate the extent of their impact on economic stability for the period 2004-2021 using the bounds test. Two independent variables were identified to represent banking risks, namely (the ratio of non-performing loans to the total loans, the ratio of non-performing loans to the total capital), as well as Choosing some macroeconomic stability indicators as dependent variables: (bank capital, inflation, net trade balance ratio, net budget ratio, foreign reserves, banking concentration, standard of living). By increasing inflation rates, there is a negative impact of non-performing loans on the total loans and banking spread, as the high default rate of loans leads to a decline in the rate of banking prevalence, and there is a negative impact of non-performing loans on the total loans on the standard of living, as the high default rate of loans leads to To a decline in the average standard of living as a result of not granting loans to the population, and the research recommended that a study of the case of borrowers be considered before granting credit in order to reduce the default rate in loans by providing some guarantees to the banker, the need to use the indicator of the ratio of non-performing loans to total capital as one of the risks Banking that has an impact on the financial soundness of the bank, through what the sum of non-performing loans represents to the capital owned by the bank, and thus gives a clear vision of the capital owned by the bank

Abstract

The syudy aims to analyses the impact of the foreign exchange window on the exchange rate of the iraqi dinar for the period 2003-2021. rentier economies that suffer from inefficient traditional channels for the transfer of monetary policy to the real sector due to their disrupted economic structure and heavy dependence on imports to meet domestic demand apply direct instruments such as the foreign exchange window. the exchange rate is a critical tool used by the monetary authority to maintain price stability and target inflation. the foreign exchange sale window is an effective mean of directly affecting the exchange rate and is an interim tool for crossing a transitional period and ensuring monetary stability during this period. the research concluded that the foreign exchange window affects the exchange rate of the iraqi dinar and this effect was uneven during the study period. the results of the study showed that the exchange rate of the iraqi dinar responded to the monetary authoritys porcedures of employing part of the reserves to maintain its stability during the period 2003-2010 while the period 2011-2020 showed a weak response to the central bank interventions and thus higher gap between the nominal and parallel exchange rate.

Abstract

As a result of the great developments witnessed by the business environment in recent years, this has led to the necessity of shifting all transactions in accounting systems from the manual system to the electronic system, as these systems are characterized by providing accurate results in a short time compared to the manual system. Therefore, this research aims to demonstrate the effect of applying Information technology governance mechanisms according to the COBIT framework in enhancing investors’ confidence in the financial statements, and testing whether these mechanisms (planning and organization, support and delivery, ownership and implementation, follow-up and evaluation) have a role in enhancing investors’ confidence in the financial statements. The research dealt with private banks operating in the Iraqi environment as a community to conduct the practical test, while the sample included individuals working in these banks. To obtain data, the researchers prepared a questionnaire form, where (125) questionnaires were distributed, from which (118) were recovered, of which (110) were valid for analysis. While (8) were excluded because they were not valid, the researchers adopted the statistical program (SPSS) to reach the results. The research reached several conclusions, the most important of which is that information technology governance according to the (COBIT) framework contributes fundamentally to the preparation of financial reports that are characterized by reliability and appropriateness because one of the governance standards is Highlighting the accuracy and objectivity of financial reports, in addition to adherence to rules and legislation, and this is reflected positively in enhancing investors’ confidence in the financial statements provided by the banks in the research sample. One of the most important recommendations presented by the research is the necessity of bank management adopting the COBIT framework as a means of information technology governance and control, as well as the necessity of qualifying human resources in banks to use modern and advanced information systems in order to achieve the maximum benefits desired from this technology in obtaining appropriate outputs that reflect positively. On the quality of financial reports provided by the banks in the research sample.

Abstract

   The research aims to identify the role of strategic vigilance as an independent variable in organizational excellence as a dependent variable in the Al-Qaim Cement Factory. The descriptive analytical approach was based upon the current research, and try to come up with a set of recommendations that work to enhance the practice and adoption of the variables of the study in the organization surveyed, the research sample was selected intentionally represented by ( 52) of the workers in the existing cement factory, as well as the questionnaire was relied upon as the main tool in collecting data, and the statistical program (SPSS) was adopted in addition to the Excel program) in analyzing and processing the data Most prominent results reached by the researcher were the possession of the existing cement plant vigilance modern technology used in its work as well as the ability of its administrative leaders to monitor the ability surrounding environment enhances it through strategic vigilance. As for the recommendations, they were represented by enhancing commercial vigilance and competitive vigilance, following up on the labor market and customer needs, and focusing on work. Teamwork and gives employees an opportunity to show their creativity, which leads the organization to organizational excellence.

Abstract

In light of the importance of stocks, whose investment and trading play a fundamental role in stock market activity, it is therefore necessary to show importance in evaluating and predicting the prices of these stocks in the future. In light of the changes in economic conditions and the difficulty of forecasting, this research dealt with one of the financial methods represented by (valuation multiples) with its six models for forecasting and evaluating stock prices and applying them to real data in the Iraqi Stock Exchange by taking a sample of the banks listed on the Iraqi Stock Exchange, which are banks ( Assyria, Baghdad, Iraqi Commercial, Business Gulf, Iraqi Investment, Al-Mansour, Sumer) which are continuing within the market activities by publishing their annual share prices, as the research aimed to determine the accuracy and closeness of the banks’ evaluation of their share prices to the market prices through the use of (valuation multipliers) For the period from (2016-2020) up to the predicted year, which is 2021, and then comparing it with the market price for the year (2021), which can greatly affect investment strategies and market activity. In addition, the relationship between the two values was tested through the nonparametric test, Mann-Whitney, in proportion to the selected sample. In light of this, the research reached a set of conclusions, the most important of which is that some of these banks are valued higher than their market value, and some are equal to or lower than the market value. Which resulted in the fact that there are no significant differences between the real value calculated by valuation multiples and the market value of the stock according to statistical tests.

Abstract

This paper aims to study and analyze the audit expectations gap that arises due to the difference between the potential expectations of the auditing profession and the actual performance of that profession. The study adopted a main hypothesis that state the adopting of comprehensive auditing strategy for practicing the auditing profession through adhering to the international planning standard for auditing and understanding the nature of the economic entity that subject Auditing before starting to perform the audit duty can contribute to improving the outcomes of the audit work and reducing, managing the audit gap effectively in a way that achieves the primary audit goal of the truth and fairness of the financial statements subject to audit and enhancing confidence in the outcomes of the audit work. The study provides efforts to improve compliance with international auditing standards, including the International Auditing Planning Standard. To achieve the research objectives and prove the validity of the study hypothesis, Federal Board of Supreme Audit was chosen as a research community and a group of 5 departments affiliated with the Office as a sample for the research. The research indicated that there are differences between audit expectations based on international auditing standards and the actual application of these standards in a group of departments affiliated with the Federal Board of Supreme Audit. The results showed that these gaps may be due to the lack of sufficient understanding of the standards, or the ability to apply them effectively by sample.

The study concluded with a set of recommendations, the most important of which is that the research sample needs to address potential gaps in the application of auditing standards by enhancing educational processes and training programs and providing the necessary guidance to employees. Federal Board of Supreme Audit also needs to ensure that current policies and procedures are compatible with international auditing standards, as well as Monitoring and oversight efforts must be increased within the sample to ensure continued compliance with these standards. The study also recommended the necessity of updating policies and procedures based on international standards and implementing periodic audits to evaluate compliance with the standards.

Abstract

The research focuses on calculating the expected credit risks according to the IFRS9 9 standard and how to apply this standard in the National Bank of Iraq. IFRS9 9 is an accounting standard that deals with the classification, financial value of financial assets and the management of risks related to them. Modern accounting standards require considering the financial risks of loans and other financial products owned by the bank. The IFRS9 9 standard aims to supply a comprehensive credit risk management system and supply a probable estimate of expected losses on loans and other financial products. The process of calculating the expected credit risk by the IFRS9 9 standard includes several main steps. First, financial products should be classified according to the degree of expected risk. This classification is based on the quantitative and qualitative information relevant to the bank and the credit risk assessment for each category. After that, the expected credit size for each category is decided based on forecasting models and risk estimates. These models are based on a set of accounting, economic and business standards. Historical data and current information are used to decide the expected credit volume and the possible risks entailed by financial portfolios. According to accounting standards, banks must include the expected credit volume in periodic financial reports and constantly update it. This helps third parties, such as investors and regulators, to understand the bank's exposure to credit risks and the efficiency of the bank's risk management. This process is reflected in the volume of credit applied at the National Bank of Iraq by improving the bank's understanding of credit risks and thus the ability to make better decisions in granting loans and managing risks. The aim of this research is to study the calculation of expected credit risks following the IFRS9 9 standard and analyze their impact on the credit volume in its application at the National Bank of Iraq. The focus is on understanding the details of the standard and how to apply it to improve risk management and make better decisions in granting loans. Through this research, we have concluded that calculating the expected credit risks by IFRS9 contributes to enhancing the bank's understanding of credit risks and improving its efficiency in risk management, and the correct application of the standard helps in supplying more transparent and predictable financial reporting of potential losses. Based on the findings, there are some recommendations for improving risk management at the National Bank of Iraq and applying the IFRS9 standard. The bank should strengthen its technical capabilities to collect and analyze financial data and credit ratings in a more correct and effective manner, and the bank should supply continuous training to employees on the standard and methods of its implementation and the use of proper predictive models to calculate the expected credit risks. Finally, the bank should give financial reports in an organized and transparent manner, explaining the expected credit volume and the potential risks entailed by this volume. This will help investors and regulators understand the extent of the bank's exposure to credit risks and the efficiency of the bank's risk management.

Abstract

The aim of this paper is to determine the impact of the entrepreneurial orientation through five dimensions: innovativeness, proactiveness, risk-taking, competitive aggressiveness, and autonomy - on the marketing capabilities that include: pricing, product development, channel management, marketing communication, selling, market information management, marketing planning, and marketing implementation. The research was conducted in (23) Iraqi travel and tourism companies. Analytical descriptive research method. The questionnaire is the tool used to collect research data. Statistical programs (SPSS V.23 and AMOS V.23) were used to analyze the data. The study sample was randomly selected and consisted of (78) individuals from these companies. The research found a strong positive effect of the entrepreneurial orientation on the marketing capabilities, and that the greatest effect of the entrepreneurial orientation was on the pricing ability, and the least effect of the entrepreneurial orientation was on the ability of marketing communication. The research highlights on the level of variables and the nature of the relationships between them in the tourism sector in the Iraq.

Abstract

This study investigates the effect of Enterprise Resource Planning Systems on achieving the Competitive Priorities. It also aims to determine the relationship between the Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities. The researcher adopted the descriptive analytical approach and used a questionnaire as a primary tool for data collection. The study population consisted of (130) workers at the Egyptian International Pharmaceutical Industries Company "Epico" in Dakahlia governorate.

This study revealed a significant effect for the Effectiveness of Enterprise Resource Planning Systems on achieving the Competitive Priorities (56%). There is a strong positive correlation relationship between Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities (0.746). The study draws a set of recommendations the most important of which, First: Management's attention to improving the capabilities of users of enterprise resource planning systems. Second: To increase the awareness of the importance of the cost element. Third: To take care of customers' needs and expectations.