Volume 6, Issue 3 (2025)

Abstract

في ظل التحديات البيئية المتزايدة والتغيرات المناخية الحادة، باتت الحاجة ملحة إلى اعتماد نماذج اقتصادية مستدامة تراعي الحفاظ على البيئة وتدعم في الوقت ذاته النمو الاقتصادي والاجتماعي. ويُعد الاستثمار في اقتصاديات الكربون أحد أبرز الحلول المطروحة لتحقيق هذا التوازن، كونه يدمج بين تقليل الانبعاثات الكربونية وتعزيز الابتكار الاقتصادي الأخضر. تتناول هذه الورقة البحثية العلاقة بين هذا النوع من الاستثمار وأهداف التنمية المستدامة، مع التركيز على الفرص والتحديات المرتبطة به، وأمثلة دولية وعربية ناجحة في هذا المجال.

Abstract

The research aims to study the impact of the marketing intelligence system in achieving competitive advantage in the research community and to identify the reality of the application of the marketing intelligence system in it, as the study included two variables representing the independent variable marketing intelligence in its dimensions (customer understanding, market analysis, product intelligence, competitor monitoring) while the dimensions of the dependent variable were the competitive advantage (cost, quality, flexibility, delivery). The research relied on the questionnaire for the purpose of collecting primary data as the research community was represented in Al-Nasik Islamic bank for investment and finance in Baghdad was also selected the intentional research sample consisting of (29) manager in the bank, has been used in the research a set of statistical tools to process data using the program (SPSS V. 26). The study reached a set of conclusions, the most prominent of which was the existence of a positive relationship and a positive impact of the marketing intelligence system in achieving the competitive advantage of Al-Nasik Islamic Bank, and a set of recommendations were made, most notably: The necessity for the bank management to realize the importance of product intelligence by reviewing the services it provides, their quality and pricing methods to suit the needs and desires of customers and what the marketing environment imposes in light of the intense competition.

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

Abstract

This research aims to diagnose the impact of the quality of bank assets from loans and credit loans on cash flows generated from operating activities by studying a sample of commercial banks listed on the Iraq Stock Exchange for a period of 10 years from 2010 to 2019. The research used the descriptive analytical approach based on the SPSS statistical program by measuring the strength of the correlation between the study variables by simple linear regression and continuity of chains. The problem of the research was whether cash flows through operating activities are affected by the quality of bank assets? The research found that there is a positive moral impact between the quality of assets and cash flows. The quality of assets is a good indicator of the predictability of future cash flows as a result of the direct relationship and the positive impact between them. This encourages banks to focus on achieving the quality of assets with the aim of obtaining cash flows from their operating activities. The research recommends the need to reduce the proportion of non-performing loans through credit undertakings and by managing the potential risks of bank loans and other assets while at the same time adopting sustainability policies that achieve high profitability ratios and thus high cash flows.

Abstract

The research dealt with the topic of analyzing and measuring the joint costs of petroleum products and showing their impact on profits. The research problem was represented by not relying on modern scientific methods of cost accounting to determine and measure the joint costs of petroleum products, which leads to an increase in the costs of petroleum products and then a decrease in the overall profit. The research aimed to delve into the joint costs and methods of calculating them in the oil sector, and to analyze and measure the joint costs of petroleum products, in addition to stating the impact of the decrease in joint costs on the overall profit. The application was applied to the products of the Dora refinery, and the research reached a set of conclusions, the most important of which are There are four methods for allocating joint costs, but any method we use to allocate joint costs, the researcher believes that the best method is the total value of sales at the point of separation because it is easy to implement as well as it is the best measure of the benefits achieved when compared with other methods of allocating joint costs.

Introduction and importance of Research:

Cost is defined as a sacrifice of the resources of the economic unit in exchange for obtaining a specific purpose (good or service) and since the main objective of cost accounting is to determine the costs of the product in order to be able to price and sell it at a suitable profit, so the importance of research lies in focusing on the costs of the oil sector products and calculating the common costs of those products According to the scientific methods of cost accounting with the aim of accurately determining the cost of those products, reducing them, and then increasing the total profit to achieve the goals of the economic unit efficiently.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

This study highlights the statement that contributes to the use of information technology applications on Narner in achieving the marketing strategy and did not participate in the search for the descriptive analytical approach in completing the study and answering the main question (Since Narner contributed to the research of information technology when building its marketing? The data was collected by a questionnaire prepared for this agricultural field, as I had conducted an innovative study of ((96) employees (46) employees in Abu Dhabi Bank and (50) employees in a Turkish agricultural bank) working within the researched nick and conducted research in analyzing the questionnaire directors statistically and processing it through the program (SPSS) version 26).

The study reached a set of conclusions, the most prominent of which are: Information technology applications are one of the most important systems that contribute to helping bank management make appropriate decisions for the purpose of achieving a sustainable marketing strategy and choosing the appropriate strategy for it, as information technology keeps pace with the changes that occur in the markets and tracks its movements and sustainable strategies and the availability of important information about customer trends and desires. Thus, it contributes to developing appropriate solutions that help achieve the bank's goals.

Based on the above, we recommend: paying equal attention to all dimensions of information technology (technical, administrative, behavioral, economic, strategic), as it is a complementary activity to each other, and it is not possible to ignore any of them and focus on one of them, as the key to success is the necessity of paying full attention to all its dimensions.

Abstract

The research aims to identify the impact of organizational development in its five dimensions, which are (training and developing employees' skills, systems and policies followed, technological methods and tools, organizational structure, analysis of conditions and keeping pace with various environmental variables) on job performance in the General Directorate of Vocational Education. The research problem was represented by asking the question: What is the impact of organizational development in its dimensions on job performance? The study of research variables was chosen due to the novelty and importance of these variables. A main hypothesis was formulated for the research, which stated that there is no statistically significant relationship of influence of organizational development on job performance. The study was conducted in the Ministry of Education / General Directorate of Vocational Education. The research community was represented by the employees of that directorate, numbering (351) employees, and the research sample was (88) employees. As for the means of collecting data, it was done using a questionnaire and personal interviews. The statistical program (SPSS-V.26) was used to analyze the data. The most prominent results reached by the research was the existence of a positive impact of organizational development on job performance in the General Directorate of Vocational Education, and that the most influential dimension of organizational development on job performance is the dimension of training and developing employees' skills. The study recommended providing an appropriate financial budget to carry out the continuous updating of the technological methods used in the directorate in order to ensure the institution’s organizational reconstruction and to bring about major behavioral and technological changes.

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

1. The practical results of the research showed that the dimension of long-term production capacity decisions / the highest expansive strategic orientation indicates that the company’s management is capable of adopting a strategy of demand outperformance.
2. The practical results of the research also showed that the medium-term capacity strategy is the weakest among the other dimensions.
3. The research results also clarified that the company places great importance on improving and ensuring production quality by preparing a comprehensive quality control schedule.
4. The practical findings suggest that the company has the capability to implement technological developments that can influence the production method and capacity and consequently restructure future production capacity.
5. The company’s management does not prefer adopting a "wait-and-see" capacity decision in its production lines to meet market needs.
6. The results also indicated that production capacity decisions have a statistically significant impact on improving the production process in the studied company.

Abstract

The purpose of the current study is to know the nature of the relationship between soft leadership and dignity in the workplace for a sample of employees of the Babylon branch of the Textile Industries Company. Using the stratified random sampling method, the researchers distributed 134 questionnaires to a number of employees of the Babylon branch of the Textile Industries Company. The number of returned questionnaires was 131, while the number of questionnaires valid for statistical analysis was (128) questionnaires, at a rate of (97%). Then the data were analyzed using both SPSS v.23 statistical programs. The review of previous literature showed that there is no explanation for the nature of the relationship between soft leadership and dignity in the workplace in organizations in general and in the organization under study in particular. The results showed the existence of an effect between the study variables, which is the existence of a direct effect of soft leadership on dignity in the workplace, as well as a link between soft leadership and dignity in the workplace. Due to the lack of studies that attempted to know the nature of the relationship between (soft leadership, dignity in the workplace), this study came to address a realistic problem that directly affects the organizational environment of a sample of employees of the Textile Industries Company, Babylon branch.

Abstract

The current study examines the impact of income diversification on the profitability and stability of Jordanian commercial banks. The study sample consisted of (13) commercial banks operating in Jordan for the period 2010-2022. The secondary data included in the financial reports and annual budgets issued by the Jordanian commercial banks are also considered. The study employs the ratio of non-interest income to total operating income and the Hirschman-Herfindahl index to measure income diversification, while the return on assets and return on equity indices were used to measure bank profitability. To measure financial stability, the z-score value was calculated. The Panel Data regression model was employed, and the random effect model was chosen to test the study hypotheses. The results showed that the ratio of non-interest income has a positive and significant impact on the profitability of Jordanian commercial banks. This indicates that increasing reliance on non-interest income sources enhances the performance and profitability of Jordanian commercial banks. The results also showed that the HHI index has a positive and significant effect on the profitability and stability of Jordanian commercial banks, which means that increasing the level of diversification in income sources leads to increased profitability and financial stability in Jordanian commercial banks. The study recommended the necessity of encouraging commercial banks to innovate financially and provide digital banking services and other non-traditional services due to their role in increasing profits and financial stability in Jordanian commercial banks.

Abstract

The current research aims to identify the relationship between strategic agility and organizational dexterity by demonstrating the nature of the correlation between the two variables and determining the extent of the influence of the independent variable (strategic agility) on the dependent variable (organizational ambidexterity), at the aggregate level and at the sub-dimension level. The research problem was represented by the weak embodiment of strategic agility, as well as the lack of knowledge of its impact on organizational ambidexterity in private universities in Baghdad. The research adopted the descriptive-analytical approach, and the questionnaire was the primary tool for data collection. The sample size reached (178) respondents from private university employees. A number of statistical methods were used to extract results. One of the most prominent findings of the research was the existence of a statistically significant influence relationship between strategic agility and organizational dexterity at the aggregate level and at the sub-dimension level.