Volume 3, Issue 4 (2022)

Abstract

The research aims to shed light on the concept and importance of integrated business reports, guidelines and elements of their informational content, as well as accounting disclosure in government units. The research community was represented by non-profit government units, while the research sample was chosen by the University of Baghdad as an intentional sample for the research. To achieve the goal of the research, the researchers prepared a survey form to measure the level of application of financial and non-financial indicators in the governmental unit (University of Baghdad) in the form of percentages according to the elements of the integrated report according to the (IR) version in 2021, with the use of indicators of the Global Reporting Initiative (GRI) according to its latest version In 2020 with its economic, social and environmental dimensions on the elements of the integrated report, and based on the financial and non-financial reports issued by University of Baghdad for the year 2019,The most prominent finding of the research is that the percentage level of disclosure according to the international framework for the integrated report (IR) for the governmental unit / University of Baghdad was (38%), which is a weak percentage of disclosure compared to (100%), and the researchers recommended the need for the governmental unit to adopt the International Integrated Reporting Framework ( IR ) because it provides a detailed and comprehensive presentation of all financial and non - financial information in a transparent and credible manner.

Abstract

Research aims to reveal nature of mediating role of organizational learning in relationship between strategic flexibility and high performance. Intellectual research problem was represented by main question: Does strategic flexibility have an impact on achieving high performance through mediating role of organizational learning? On basis of which sub-questions were raised through which appropriate solutions could be found. While the problem of field study of urgent need to respond to the repercussions of Corona pandemic was manifested through staff that have sufficient flexibility to achieve performance required of them to cross this crisis and sustain that performance through organizational learning of various kinds. Importance of research was evident from importance of the field of application, which needed to provide various solutions to advance and develop reality of health performance, as research was applied in Karbala Health Department on a random sample of (37) employees from its administrative and medical staff, based on a questionnaire form. Used a set of statistical methods to analyze data, including simple correlation coefficient (Pearson), analysis of ANOVA and test (Sobel) by using statistical program SPSS V.25. Research reached a set of conclusions, most important of which is existence of a direct correlation and a significant positive effect between research variables, in addition to presence of an indirect and significant effect of organizational learning in relationship between strategic flexibility and high performance. Based on conclusions of research, researchers were able to formulate a number of recommendations to improve performance levels and respond to Covid 19 crisis, most important of which is increasing interest in organizational learning at level of research community, as it represents real basis for enhancing and improving flexibility and performance of its human resources (administrative and medical staff) on one hand.

Abstract

E-learning is one of the important means that come as a result of the dangerous epidemic of Corona pandemic, which was applied to all Iraqi, Arab and international universities to avoid the spread of this dangerous epidemic that has assaulted humanity. Hence, it’s important to study the reality of applying E-learning, also study on situation of students and the use of statistical and studies Statistical to study this reality which will become realistic in use in the coming years

Among the statistics theories cluster analysis is used which is one of the important topics. A questionnaire from was distributed to student of the Ninavah Technical Institute (at the Northern Technical University). The Data included two axes, first one (exam performance) and the second (electronic exam). the sample number was 130 male and female students, and after debriefing the data, it was 11 damages questionnaires, The results were extracted and it was shown that the students’ ability to use the reality of E-learning increased and the skills and abilities to use modern education means and the internet increased.

Abstract

The research aims to know the role of business incubators in promoting entrepreneurship, and also aims to identify the level of availability of services (financing services, administrative and secretarial services, legal advisory services, infrastructure services, and marketing services) in the incubator of the Iraqi Ministry of Higher Education and Scientific Research / Department Research and development, and the researcher adopted the descriptive analytical approach in completing the research, and the questionnaire was adopted as a tool for collecting the required data. spss v.24 program. The research reached the most important conclusions, which are the weakness in the level of providing financial services, and this is due to the incubators' lack of financial support for their projects, and also their failure to prepare their budget, which may have an impact on that.

Abstract

This research aims to demonstrate the effectiveness of the use of viral marketing in improving marketing performance for the purpose of helping the tourism companies in question to adopt the use of viral marketing in a way that contributes to enhancing marketing performance, which is the problem for the companies surveyed in. Viral marketing and marketing performance), and to determine the extent of the tourism companies’ commitment to the application of viral marketing. The data was collected by distributing a questionnaire prepared for this purpose, as the research community consisted of 22 tourism companies operating in the city of Baghdad. In order to reach the results that achieve the goal of the research, two main hypotheses were formulated, four sub-hypotheses were branched from each hypothesis, which were tested by a set of descriptive statistical tools (arithmetic mean, standard deviation, and coefficient of variation) and inferential statistical tools (Spearman and Guttman coefficients). The researcher reached a set of conclusions, the most prominent of which were: that the surveyed tourism companies use viral marketing to improve marketing performance, but insufficiently, in addition to that they do not use the information variable to improve their marketing performance, and based on the above, the researcher recommends tourism companies to pay attention to information in a way It suits its orientation and improves its viral marketing by creating social networking sites that motivate its current and prospective customers to acquire its tourism services by promoting new services, organizing competitions, offering offers, and rewards on its website or website in social media programs.

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.

Abstract

The results of the feasibility studies are affected by many factors, including internal and external, and here the investment climate factors represent the external factors that affect the amount of costs and profits of the investment project, which is based on the investment decision, either by rejecting or continuing the project; And through the results of the research, it was found that the cement project is considered a successful project, but the deterioration of the investment climate has hindered its implementation, and because of the difficulties faced by the investor, it contributed to the delay in the implementation of the project. The most important thing recommended by the research is the development of investment policies with achievable goals in addition to the development of clear and applicable laws in order to contribute to creating a good investment climate and contribute to the success of feasibility studies, and reduce administrative red tape and other investment obstacles that cause an increase in the costs of the investment project and thus are reflected in the results Feasibility studies.

Abstract

Using the Chi-Square test paradigm, this study investigates the effects of the financial and human resource activities of businesses engaged in the tourism industry in the Erbil/Kurdistan-Iraq region. Using cross-sectional data and straightforward randomization approaches, data were gathered from 100 tourist destinations. The model is employed in the finance and human resources departments to examine the effects of economic crises on regional economic growth. The findings demonstrated that the tourism industry in the area is being significantly impacted by the economic slump during the crisis. The economic crisis had a detrimental effect on both the operations of the company and the economy of the region, as shown by the application of the streamlined simulation-based static analysis framework. The expansion of the tourism industry and the Kurdistan region's economy are being hampered by the deteriorating level of living and purchasing power. The findings indicate that there is no relationship between gender and the tourism industry, and this finding can be interpreted as meaning that gender has little to no influence on the industry. The outcome demonstrates that there is no association between age group, marital status, and the tourism industry. This implies that all demographic factors have negligible effects on the tourism industry. This outcome may possibly be related to the fact that the tourism business is still developing and/or that it is too early to forge these connections because this sector is new to the Kurdistan area. The findings also suggest a connection between employment and the tourism industry. However, the findings indicate that the variable has a big impact on tourism. Additionally, a statistically significant relationship exists between the tourism industry and the economic crisis, as shown by the relationship between tourism characteristics, which includes statements like, "We will cancel/postpone previously planned recruitment, salary increases will be lower than planned, our team is concerned about the viability of the business, finance is getting harder to obtain, and our forecast: profits will fall."

Abstract

This research is about a statement of the event that information related to recidivism and its dimensions of (saving data, investing time, justice, justice, corruption, administrative corruption, discovering tax evasion, stimulating the media, the efficiency and completeness of information and the right time), and the descriptive analytical approach has been adopted.  In light of it, the questionnaire was designed as a tool for those responsible for collecting data for the study, based on the statistical program (SPSS V.18), and the search for a related relationship with statistical significance for housing information in support was found to remove the impact of the information of the supporting bodies collectively or individually in the tax inventory 

Abstract

           Research aims to Know range the human resources development for the electronic management application in the General Traffic Directorate, the research sample, and to clarify the relationship between human resources development variables, such as training management, skills and improving competency for employees, and the application of electronic management, A questionnaire was prepared for the research sample and distributed to a group of administrative and technical staff working in the Traffic Directorate, the research sample to Know range the human resources development in order to apply electronic management without deviations, The research hypothesis came with two main hypotheses: the correlation hypothesis and the impact hypothesis, Through the researcher's field visit to the Directorate, he found a weakness in developing its human resources, The General Directorate of Traffic is of the important directorates in the country, as the Ministry of Interior relies on it to provide services to citizens, which is witnessing a high demand by citizens, which makes it necessary to think In improving the provision of its services and facing the weakness of the application of electronic management by paying Interest to the human resources development, and this is the research problem.

       The most important conclusions and recommendations There is a weakness in the training programs provided by the Directorate of the research sample because the Directorate does not prepare training programs to meet the requirements of the workers, so the researcher recommends the need for a strategic planning for the development of human resources and their attachment to the electronic management in the Traffic Directorate, research sample, Increasing the training programs provided by the Directorate to improve the skills and abilities of employees.

Abstract

The research aims to test the effect of the flexibility of the supply chain with its dimensions (the flexibility of the mix, the flexibility of the new product, the agility of the supply chain and the flexibility of distribution) on the customer’s happiness. The problem of the research is the lack of interest of the management of the company in question (the General Company for Electrical and Electronic Industries) in applying some dimensions of the flexibility of the supply chain and in a way that meets the needs and desires of renewable customers and in a way that enhances the achievement of joy for them, and for the purpose of achieving the objectives of the research and answering the questions, the questionnaire was adopted as a tool for collecting data that was distributed to a sample An intentional group of (55) respondents represented by (the general manager of the company, his assistant, department managers, factory managers and their agents), and a number of statistical methods were adopted to know the level of importance of research variables as well as to test hypotheses using the statistical program (SPSS V.28), and accordingly The researchers adopted the descriptive-analytical approach. In light of the achieved results, the most important of which was the presence of a significant effect of the flexibility of the supply chain on the customer’s joy, a number of conclusions were formulated, the most important of which is that the management of the company in question is differently interested in applying the dimensions of the flexibility of the supply chain to achieve the customer’s joy, as it focuses largely on the dimensions of chain agility. Processing and distribution flexibility, which affects the depth of cooperation links between the company’s management and suppliers, giving it the ability to get rid of activities that do not add value within the supply chain and provide a variety of reliable and safe products that are delivered on time, and based on the formulated conclusions, a set of The most important recommendations were to increase the interest in adopting all dimensions of the flexibility of the supply chain, especially with regard to the flexibility of the mixture and the flexibility of the new product if the company's management wanted to enhance the joy of its customers.

Abstract

The study aims to diagnose and clarify the role of audit evidence in assessing the efficiency and effectiveness of the accounting information system for the entities subject to audit. The study was based on a main hypothesis that states the adoption of the external auditor to obtain an integrated and comprehensive set of evidence in accordance with the requirements of international auditing standards in monitoring the operation of the accounting information system for business organizations can result in a set of benefits, including facilitating the task of evaluating the effectiveness and efficiency of the system’s outputs to the extent to which the characteristics of this system comply with the requirements of the beneficiaries on an ongoing, accurate and objective basis. In order to achieve the objectives of the study, examine and test its main hypotheses, the study adopted the descriptive analytical approach by constructing and formulating a questionnaire that was distributed to the study sample consisting of a group of external auditors serving in auditing offices in the Republic of Iraq, and then analyzing the study data through adopting a number of tools and statistical methods.

The study reached a set of conclusions, the most important of which is that one of the most important challenges facing the external auditor when practicing the tasks of collecting audit evidence its dealing with auditing technology, especially with regard to collecting electronic evidence along with its traditional counterpart. In addition to the weakness in level of accounting and auditing culture for the audited entities. The study also recommended the necessity of providing adequate support by the senior management for the entities subject to audit in relation to the external auditor when exercising the tasks of collecting evidence and taking into account the element of audit fees and wages in a manner that is commensurate with the size and complexity level of the company’s activities for which the accounting information system is audited.

Abstract

      The study aimed to identify the proposed model for the ration card system to reduce costs and improve income for the individual and the Iraqi society, which affects the living reality and provide job opportunities. The proposed study model, as the results of the survey indicated the desire to use the proposed model in the study, and the most prominent conclusions the study showed the desire of the Iraqi individual to receive a cash amount instead of the food ration and to achieve the right time to purchase food for the Iraqi individual and family and to determine the appropriate quantity and quality for use and the possibility of reducing costs and extravagance in the process Distribution of foodstuffs in its stages, starting from purchase to distribution, and the possibility of improving income for the individual in particular and for the community in general with the provision of foodstuffs on an ongoing basis. And future plans to gain experience in this field and publish Awareness of non-waste and extravagance with studies presented to the individual and the Iraqi society to expand work, effort and joint cooperation.

Abstract

The research aims to measure and analyze the total effect (direct and indirect) between the administrative ability of the research sample banks (the independent variable) and the lending behavior (the dependent variable) through the employment determinant (the mediator variable). 8 commercial banks were used, or 23% of the total listed banks In the Iraqi Stock Exchange of 35 banks for the period (2006-2020). Administrative capacity has an important role in the allocation and diversification of investments, including loans, which have suffered from a high concentration recently due to the low levels of administrative capabilities of the research sample banks.  Management ability was measured and analyzed using Data Envelope Analysis (DEA), and lending behavior was measured by Herfndahl-Hirschman analysis method, and employment was measured by the natural log ratio of the number of employees.  The hypotheses of the study were tested using the statistical program (SmartPLS.v.3.) The research reached a set of results, the most important of which is that there is a significant effect of the administrative ability of the research sample banks in the lending behavior through the employment determinant, and this research concluded with a number of recommendations, the most important of which is the need to pay attention  The research sample banks raise the levels of their administrative capacity because of their positive effects on directing lending behavior through the employment determinant.

Abstract

The research includes both theoretical and practical aspects. The study aims to analyze and measure the relationship between public spending (the approved variable) and the explanatory variables in Malaysia during the time period (1990-2020) by using the Autoregressive Distributed Time Gaps (ARDL) methodology using Time Series Data during the study period. In order to achieve this goal, the theoretical aspect of public spending and its components and limits of public spending was shortened, with the presentation of the economic effects of government spending. In addition to clarifying the relationship between economic variables and public spending in Malaysia, then presenting and analyzing the results of quantitative measurement. The research reached many results, the most prominent of which was the existence of a positive significant relationship between government spending and the variables of total fixed capital formation, public debt and population. And a significant inverse relationship between the dependent variable government spending and GDP growth. As a result of these results that emerged from the standard analysis of the model, it is worthwhile for the study country to adopt ways and methods to reduce government spending rates within the limits of public revenues available to each country. The research aims to analyze the impact of macroeconomic variables on government spending, as well as to evaluate the behavior of government spending in Malaysia.

Abstract

The study aims to clarifying the impact of the application of computerized information systems in achieving sustainable competitive advantage in the research community. The research tried to provide a theoretical framework for the research variables based on what theorists presented in this field, and a practical analytical framework for the opinions of a sample of managers, heads of department , unit managers and divisions in Asia Cell for cellular communications that Founded in 1999 in Iraq, it reached (75) respondents, and the computerized information systems variable was expressed as an independent variable through its dimensions, and the expression of competitive advantage as a reliable variable. The research used the questionnaire as a basic measurement tool for collecting data that was used to test the research hypotheses.The research reached a number of conclusions, the most prominent of which were (computerized information systems take into account the necessary level of quality and according to market requirements, computerized information systems achieve the appropriate level of flexibility in producing appropriate production policies, computerized information systems work to produce information that reduces cost, which leads to reduced expenses And an increase in revenues, computerized information systems contribute to the delivery of products in a timely manner, which supports the competitive advantage. The positive value indicates that there is a direct effect between the dependent and independent variables, or in other words that any increase in the independent variable (computerized information systems) by one degree leads to an increase of 90. 2% in the dependent variable (sustainable competitive advantage) with the stability of all other independent variables outside this model).

Abstract

The aim of the research is to Identify the level of application and documentation of the process requirement item / analysis of the international standard (ISO 31000:2018),and diagnosis of quantitative and descriptive analysis in assessing tax risks using risk assessment techniques, as well as an indication of the level of tax risks to which the General Tax Authority is exposed. as well as to indicate the level of tax risks according to risk assessment techniques in the General Tax Authority, as the research started from a problem that raised several questions, including what is the percentage of application  And documenting the analysis item from the process requirement in accordance with the international standard (ISO 31000:2018), and what are the techniques of quantitative and descriptive analysis of tax risks, and what is the level of those risks affecting the strategic goals, and the checklist has been adopted as a basic tool in collecting data and information, and the research has reached  To the most prominent Conclusions, which is that the level of application and documentation of the analysis item of the process requirement has reached a rate of (19%), which is close to the weight of (partially applied and not documented), which means that the Structure under study has moved away from the application of the specification requirements and the size of the gap has reached (81)%.  As well as the exposure of the body in question to the risks of the external environment at a higher level than the risks of the internal environment.

Abstract

The current study aims to predict the failure of companies through the use of financial ratios derived from cash flow disclosure and then categorize them into two categories, the safe category means that the company is in a secure financial position capable of providing cash and fulfilling financial obligations, and the second category is the unsafe category where the company is In a troubled financial situation unable to meet the financial obligations, as (11) financial ratios derived from the cash flow statement were used, and the study was applied in the Iraq Stock Exchange, as the sample consisted of (42) companies listed in it and for the period 2016-2020. Through the use of logistic regression analysis to the prediction model that works to classify companies, with an accuracy rate of 52.4%, the model consists of (4) financial ratios, which are (the ratio of operational activity, the ratio of operating cash to sales, the ratio of operating cash return to total assets, and finally the percentage of cash return operating to total liabilities)

Abstract

This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.