Search Results for علي Hasan
Abstract
This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.
Abstract
The study primarily sought to determine the extent to which the integration of management accounting tools, represented by (activity-based costing system and balanced scorecard), with modern management practices has an impact on raising the quality of sustainable academic and administrative performance at the Samawah Technical Institute. To achieve the study's objective and answer its questions, a descriptive-analytical approach was adopted. The study population consisted of all academic and administrative leaders and staff at the Samawah Technical Institute. The study sample was determined according to the Krejcie & Morgan table, corresponding to a population of 315, where the optimal sample size was 173 individuals at a significance level of 0.05%. To ensure optimal distribution for each category (academics, administrators, and technicians), a stratified proportional sampling method was used. 210 questionnaires were distributed, and 188 were returned. After processing the returned questionnaires, 15 were found to be invalid due to errors, resulting in a final sample size of 173 questionnaires. After analyzing the data and testing the hypotheses, the study reached several key conclusions, most notably that activity-based costing is a primary tool for directing resources toward academic activities of global value. It also contributes to the optimal allocation of resources by linking each activity to its added value, thus enhancing confidence in managerial efficiency. Furthermore, the balanced scorecard contributes to improving overall performance by reducing bias in evaluating expected performance in traditional management systems, thereby strengthening confidence in a comprehensive measurement system that links financial and non-financial dimensions.
Abstract
The current research aims to clarify the role that psychological ownership, through its dimensions, plays in reducing the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started from a basic problem represented by the following question (using psychological ownership and its application in reducing the negative effects of toxic leadership), The researcher used the descriptive analytical method and used various statistical tools in the statistical program (SPSS V.23) to analyze the relationship between the main research variables, answer the main question, and verify the hypotheses. These methods include (regression coefficients, correlation coefficients, averages, standard deviations, and variances). In addition, various graphs and charts were used to illustrate the relationship between the research variables and their sub-dimensions. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the four dimensions, in reducing toxic leadership behaviors in its five dimensions. Psychological ownership, stemming from individuals' feelings of ownership and connection, affects attitudes and behaviors in various contexts, including toxic leadership. The consequences of these behaviors can be harmful to individuals and organizations if left unaddressed.