Volume 4, Issue 1 (2023)

Abstract

Introduction to professional ethics and organizational work values:

In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.

We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.

Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.

As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.

In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.

Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.

We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:

• Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
• Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.

Abstract

         The current research aims to know the extent of the impact of the dimensions of manufacturing flexibility represented by (size flexibility, machinery flexibility, product flexibility, process flexibility, expansion flexibility) in supporting the marketing performance represented by (market share, sales volume, profitability) in the General Company for Leather Industries - Baghdad The data and information were collected based on a questionnaire form, and the data obtained was analyzed using the statistical program (spss. Ver- 24) in order to obtain the results of analyzing the correlation and influence relationships between the independent variable (manufacturing flexibility) and the dependent variable (marketing performance). A set of statistical tools and methods prepared for the purpose of statistical analysis and extracting results from the most important ones  T-test, F-test, correlation coefficient, and simple, multiple and graduated linear regression analysis. The research came out with a set of conclusions, among which there was a correlation and a significant effect between manufacturing flexibility and marketing performance, and in light of the conclusions, a set of proposals were presented in line with the conclusions, including: Increasing the interest of the researched company in manufacturing its products with different models and designs by adopting advanced machines that meet the requirements of customers as well as Diversification in the markets to which the products are offered.

Abstract

بحث ضمن متطلبات الحصول على شهادة الماجستير في التخطيط الستراتيجي من جامعة بغداد كلية الادارة والاقتصاد يتعلق بقياس إنعكاس التغيير الستراتيجي على منظومة التخطيط التعاقبي في مكتب رئيس الوزراء، وفق انموذجاستبانة تم اختيار فقراته من مجموعة واسعة من الدراسات السابقة. ثم عمد الباحث الى تحليل البيانات بوساطة برنامج الجزم الاحصائية SPSS V.28 للوصول الى الاستنتاجات المذكورة في نص المقال.

Abstract

The research aims to show the role of resource consumption accounting in the process of rationalizing the distribution of costs of productive service centers in economic units as one of the most important approach that help to provide relevant information on how to optimize the exploitation of resources and corresponding activities which leads to increasing the efficiency and effectiveness of performance as a result of reducing costs, which is reflected in the increase in profits, as well as showing the volume of unemployed energy and working to employ it through the production of useful costly information that helps it face developments in the business environmentThis is reflected in the rationalization of decisions made by economic units. The problem is that the methods used in the distribution of the costs of production service centers by local units suffer from shortcomings in this area because they rely on traditional methods in the distribution of the costs of these centers, which results in distortion in the information provided to determine the cost of products.This led to its failure to provide information that helps management make decisions and that using RCA helps economic units keep pace with developments in the business environment. Assists them in making and making decisions that are in the company's interest, such as a resource consumption accounting system that focuses on providing reliable information to rationalize costs and maximize revenues to enhance the company's productive capacity. For the company where it aims to achieve greater success in the competition market, as well as it is based on resources, and is focused on them instead of activities and includes resources in accounting for the consumption of resources consumed by activities only, but includes resources consumed by the resources themselves. In light of these conclusions, a set of recommendations was reached, the most important of which is to help the application of modern management accounting systems that keep pace with the developments of the business environment and provide adequate and appropriate information to economic units.Keywords: accounting for resource consumption, exploitation of idle energy, cost reduction.

Abstract

The study aimed to identify the impact that the spread of the Corona Virus pandemic had on the global economy, and on the performance of the economic sectors in the world, with reference to the impact it had on the Iraqi economic sectors during the outbreak of the epidemic; In order to achieve the goal of the study, the descriptive analytical method was relied upon by presenting the performance of economic sectors globally and in Iraq; The study concluded that the Corona virus pandemic led to a severe recession in the global economy unprecedented since the Great Depression; The study also found that the Corona virus pandemic caused a significant decline in the performance of economic sectors in varying proportions from one sector to another due to the impact of the closure policies that governments followed in order to control the spread of the pandemic; The pandemic revealed the weakness of the health sector in the world in general, especially in Iraq, where the health sector has been neglected for many years; The study also found that the tourism sector was the most affected sector compared to other sectors that managed to recover gradually after easing the closure measures.

Abstract

The aim of the research is to identify the impact of credit shocks on the market value of banks, and data were collected on the research sample represented by the (Iraqi Investment Bank) for the period (2010-2020) and a simple regression model was used as well as extracting the value (R²) to explain the effect of the independent variable on the changes that occur On the dependent variable, as well as the standard coefficient of regression (b), which measures the response of the dependent variable when the independent variable changes by one standard degree, using the statistical program (SPSS), and the research reached a set of practical results, including that there is a significant effect relationship between credit shocks and value The market for the bank is at a level of significance of (0.05), and the researchers suggested a number of recommendations, including the need for attention by the management of banks to study credit shocks and indicate the extent of their impact on other banking indicators. Which affects the financial position of the banks, which negatively affects the market value of its shares.

Abstract

This study deals with the strategic analysis of the internal environment and highlighting the strengths that are invested to achieve the goals of the institution and reduce the weaknesses faced by the institution and represent an existing danger to reach the goals of the institution, and the role of those internal dimensions in achieving competitive advantage and maintaining and sustaining it, Knowing the availability of strengths in banking institutions and monitoring and reducing weaknesses that they are exposed to, especially since institutions live in a rapidly changing environment with renewed desires in the tastes of customers, which necessitates achieving a sustainable competitive advantage appropriate to its capabilities and capabilities, which enables the institution to excel in its field of specialization by providing various Unique to its customers and always better than its competitors, This research was applied through the use of data for a number of commercial banks operating in the Middle Euphrates region on a sample of managers working in them with a total number of (100) respondents for the period from 1/8/2022 to 29/9/2022, and a number of statistical analyzes and tests were used. Using the statistical programs (AMOS), (Excel, (Spss), a special measuring tool has been designed to collect the necessary data that serves the research topics.

The research has reached a set of conclusions, the most important of which are: Banking institutions are affected by the internal factors of strengths and reduce the weaknesses that institutions are exposed to in order to face competition and competitors, The research concluded with a set of recommendations, the most important of which were: The necessity of analyzing the internal environment of the institutions to find out the appropriate strengths and exploiting them correctly and to reduce the weaknesses that they are exposed to and reduce them or confront them to reach the success of the institution and face market competition.

Abstract

The research aims to review the role of green banking in achieving environmental sustainability, by clarifying the basic concepts of green banks and environmental sustainability, and identifying the most important advantages of green banks, and thus showing the effectiveness of using green banking products and services in achieving environmental sustainability.

The study was carried out in a sample of Iraqi banks, and to achieve the goal of the research, the questionnaire was used as a main tool for data collection, and it consists of (50) paragraphs for the purpose of measuring the dimensions of the study, according to the (Likart) scale with five-weights, and statistical methods were used to process the data for the purpose of reaching the results. Depending on the statistical analysis program (SPSS).

The research has a main hypothesis that there is a statistically significant relationship between green banks and environmental sustainability. The research reached a main conclusion, which is that Iraqi banks possess great material and human capabilities that, through their proper employment, can play a greater role in the process of protecting the environment.

And the most important recommendations of the research is the necessity of cooperation and unifying efforts between the Central Bank and the Ministry of Finance by drawing a road map for converting all Iraqi banks to green banks that care about the environment.

Abstract

The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.

Keywords: profitability, investment, stock returns, Fama-French five-dimensional model

Abstract

The study aims to demonstrate the feasibility of the project of installing a solar photovoltaic system with a capacity of (2kw/h) from a technical and financial point of view, and for the purpose of achieving this goal, a technical feasibility study was prepared, through which it was found that the system should consist of (6) solar cell panels and an inverter with a capacity ( 2.2kw/h) and (4) gel batteries with a capacity of (200A/h) to ensure that the house is equipped with electric power for a period of (4) continuous hours during periods of national electrical power outages, in order to ensure the best performance of the system. The technical study indicated that The project is technically feasible, as it is possible through the system to generate a total daily electrical energy of (21.6 kw/day). In order to demonstrate the financial feasibility of the project, a financial study was prepared and some financial standards were applied, such as (the payback period standard, the accounting return standard, the net present value standard, the return / cost standard, and the internal rate of return standard). By calculating the results, it was found that the payback period for the invested capital is two years and three months , which is an acceptable period, and the accounting rate of return is 42.8%, which is a higher rate than the interest rate on depositing funds in banks, which ranges between (10-8%) and the net present value of the project is ($5305), which is an acceptable value. The rate of return / cost is (1.77), which is greater than one, and this indicates that the project is profitable, while the internal rate of return is (38%), which is a rate higher than the interest rate on funds deposited in banks, and through these results it becomes clear to us that the project is feasible financially speaking.

The study reached a number of conclusions, the most important of which is that there is no government support for solar photovoltaic projects in Iraq, which prevented their widespread dissemination.

The most important thing that the researcher recommends is to provide government support for solar energy projects in Iraq, whether the support is through financial facilities or through the enactment of laws and legislation that motivate citizens to resort to solar photovoltaic systems to fill the shortage of electrical energy as the enactment of a law or legislation that allows the citizen to sell electricity The surplus of its needs and generated from the state's solar energy systems for a reasonable financial consideration.

Key words: feasibility study, photovoltaic solar energy, off-grid system, grid-connected system, Hybrid solar photovoltaic system .

Abstract

Abstract

      Commercial banks are the basic infrastructure in building the economy and business of any country, as commercial banks play a prominent role in the process of economic development, and most banks are exposed to many banking risks that may lead to instability in the financial system. Perhaps the most important of these risks is liquidity and credit risk, which are one of the important issues in commercial banks, as it is a source of concern for every bank, because the function for which the banks were found is to provide cash liquidity and grant credit. This research aims to clarify and analyze the relationship of (liquidity and credit) risks with banking safety indicators for a sample of commercial banks. Three commercial banks (the Commercial Bank of Iraq, the United Bank for Investment, and the Middle East Bank) were selected for the period (2010-2020) and the research was based on the following hypothesis It (there is a statistically significant correlation between credit and liquidity risks and banking safety indicators), and the research reached several results, the most important of which is that analyzing the relationship of liquidity and credit risk indicators with banking safety indicators helped policy makers and regulators identify strengths and weaknesses in commercial banks. easily, so that they can take preventive measures to avoid any crises or setbacks that hinder the work of banks. While the research recommended the necessity of urging Iraqi commercial banks to develop measurement and control tools and to develop effective contingency plans, in order to control liquidity and credit risks

Abstract

Environmental planning is one of the most important plans and strategies for preserving the environment and achieving sustainable development at the level of the national economy, and with the increasing international interest in the components of the ecosystem in the planning process, mainly, and with the increasing problems and negative effects it faced represented by pollution, gas emissions, climate changes, depletion of natural resources and damage to generations present and future                                                                

This called for finding a future vision, policies, plans and strategies to protect the environment.                                                                                                                      

 In this context, Iraq tried to devote the importance of integrating the environmental dimension with the economic and social dimension by adopting the environmental planning method that focuses in its general sense on preserving the environment and on the biological balance in order to achieve human well-being, which is the goal and purpose of development.                                                                                                  

The problem of the research is that Iraq was exposed, especially after 2003, to conflicts and wars that had significant effects on the deterioration of the Iraqi environment. Treatments of war remnants in an analytical manner within the general framework of economic plans, and one of the most important results that were reached despite the development of economic plans in the field of environment are policies and strategies that work to protect the environment, but from a practical point of view it was difficult to materialize the goals and achieve the goals under the circumstances that Iraq passed.

Abstract

It aims to analyze, study and discuss the shortcomings of the accounting system, and to achieve this, the descriptive analytical approach was adopted to study the accounting system and determine its main dialogue and its consistency with the requirements of the International Accounting Standard in the Public Sector (IPSAS24) in order to increase the effectiveness of the government accounting system applied in economic units through the use of  The relevant international accounting standards, and the research reached a number of conclusions, including those that the government accounting system relies on in recognizing financial transactions and events on the cash basis. Thus, the elements of the financial statements consist of cash receipts, cash payments and cash balances. Because of this basis, the results of the years’ business overlap and may encourage  This is on waste, as government units spend their allocations at the end of the fiscal year randomly so that they are not returned to the treasury،The research has several recommendations, including the need to apply the (IPSAS24) standard in government units, through which budget information is presented in the financial statements in order to achieve the qualitative characteristics of the financial statements, in addition to the statement of deviations and their causes and finding the necessary treatments for proper planning of the general budget.

Abstract

The study aimed to analyze indicators of financial discipline and measure the effects of those indicators on monetary stability in the Iraqi economy, based on quarterly data for a time series for the period (2004-2020), through the use of cointegration methodology and the Autoregressive Distributed Lag (ARDL) after Performing a time series quiescence test (KPSS). A long and positive relationship between indicators of financial discipline (debt ratio to GDP, foreign reserves and money supply to GDP) and monetary stability. The study recommended the need to adhere to the rules of financial discipline to maintain the exchange rate by increasing the domestic production base, increasing non-oil exports and reducing dependence on the currency selling window that drains foreign reserves, as well as the need to switch to (E-government), which aims to achieve financial discipline within the country, Enhancing the exchange rate of the Iraqi dinar and enhancing the competitiveness of non-oil sectors such as industry and agriculture in increasing Iraqi exports.

Abstract

   This research aims to diagnose the nature of the impact of the factors that stimulate female's entrepreneurship in sustainable development, and also aims to determine which dimensions of the factors that stimulate female's entrepreneurship are more important in achieving sustainable development. Data through a questionnaire prepared for this purpose, as the research community consisted of (684) female entrepreneurs in the Station Foundation for Entrepreneurship, which is one of the leading institutions in the field of entrepreneurship in Iraq, while the research sample included (70) female entrepreneurs from the participants in the program (Raaidat and Yanhad) in addition to co- working space in the station and in its two branches in Baghdad and Mosul, and the researcher analyzed the outputs of the questionnaire statistically and processed them through the program (SPSS Version 26).

    The research reached a set of conclusions, the most prominent of which are: It was found that women are motivated to become entrepreneurs by several factors in the following order: their desire to obtain independence first, followed by their access to training, then the existence of social networks, followed by education, and finally family support. Based on the above, the researcher recommends: Women members are interested in entrepreneurship, with the need to provide support, assistance and encouragement to them, starting with listening to their ideas and providing an appropriate family environment to adopt their creative ideas, as one of the success equations for an individual is the support of his family.

Abstract

Desertification is not a modern phenomenon, but the seriousness of this phenomenon has exacerbated and increased in recent times, and the problem of desertification has become a global problem, and it is basically a man-made phenomenon that is exacerbated by climate changes. Soil erosion, erosion, spread of sand dunes, land degradation, low crop productivity, weak capacity of agricultural and pastoral systems, and many social problems. Therefore, it is at the heart of the serious challenges and threats facing sustainable development with far-reaching negative effects on natural resources, the environment, economic and agricultural activity, physical infrastructure, and food security. The research problem is The continuous rise in the ever-increasing and changing human requirements of agricultural and food commodities and the increase in population and the consequent social changes have doubled the need to exploit additional resources to meet food requirements at a time when large areas of land suffer from the problem of desertification, The research aims to know the reasons for the exacerbation of the phenomenon of desertification and its repercussions on the agricultural sector in Iraq, The consequences thereof and the possibilities available for treatment. We assume that human factors exert the strongest influence in the exacerbation of this phenomenon to side Unsustainable Exploitation of Natural Resources The research concluded that desertification is one of the environmental problems that the more they aggravate and increase in severity, The more difficult and costly it will be to treat them financially and technically.

Abstract

This study aims to determine the extent of the impact of financing on the market value of firms, by using a sample consisting of six financial firms listed in the Iraq Stock Exchange distributed between the two sectors (insurance and investment), and these companies constitute 60% of the research community for the period (2012-2021), based on the quarterly data to form (240) observations, and for the purpose of testing the hypothesis of the study, the Panel Data technology and the outputs of the Eviews-10 statistical program were relied upon, and multiple regression analysis was relied upon to identify the relationship between the explanatory variable (financial leverage) and the controlling variables (company size , fixed assets, growth opportunities, and trading ratio), with the dependent variable (market value), and the estimation results revealed that there is a statistically significant negative effect between the financial leverage and the market value of the firm, and that the firm's trading ratio and its fixed assets positively and significantly affected the value of the company It also showed that there is a significant negative impact of the firm's size and its growth rate in the market value, This result was consistent with financial theory and related studies in its various environments. Accordingly, about 43% of the change was reached, The outcome of the firm's market value is explained through the variables of the current study, which prompts financial managers to increase interest in how to form suitable sources of financing in a way that reflects positively on the firm's value in the market.

Abstract

The research aims to shed light on the importance and role of the external auditor's report in rationalizing the decisions taken by decision makers and to identify the most important basic contents of the external auditor's report as a concept, objectives and standards and the extent of their impact on credit decision-making in Iraqi banks. To achieve the goal of this research, an experimental study was conducted. It was subjected to a sample of credit officers working in (18) banks listed in the Iraq Stock Exchange, and their number reached (53) individuals, through the preparation of (4) hypothetical external audit reports, each of which includes one of the types of opinion expressed by the external auditor to measure the impact of the auditor’s opinion External factors on the elements of the credit decision represented in the size of the loan, the interest rate, the term of the loan and the size of the collateral required. ). The researcher concluded: "There is a statistically significant effect of the external auditor's report on the decision to grant credit."