Search Results for business-environment
Abstract
The research aims to demonstrate the importance of the economic business environment and the restrictions imposed on banks in general that may limit banking activity. Banks have to analyze the environment in which they intend to work in order to know these restrictions and analyze them in order to be able to adapt to them. Without banks analyzing that environment, they will not be able to continue their activities, .The research problem arises in highlighting trends that restrict banking activity in Iraq, and this will be done through three sections .The first introduced a profile of business environment in Iraq, while the second investigated the main features of the banking system .As for the third topic, it includes an assessment of the banking activities in light of the general economic business environment. Relevant Indicators showed that there are external variables inherent in the general business environment that affect banking activity both directly and indirectly.
Abstract
The research aims to demonstrate the importance of the economic business environment and the restrictions imposed on banks in general that may limit banking activity. Banks have to analyze the environment in which they intend to work in order to know these restrictions and analyze them in order to be able to adapt to them. Without banks analyzing that environment, they will not be able to continue their activities, .The research problem arises in highlighting trends that restrict banking activity in Iraq, and this will be done through three sections .The first introduced a profile of business environment in Iraq, while the second investigated the main features of the banking system .As for the third topic, it includes an assessment of the banking activities in light of the general economic business environment. Relevant Indicators showed that there are external variables inherent in the general business environment that affect banking activity both directly and indirectly.
Abstract
The rapid developments in digital technologies have demonstrated different types of economic and social transformation called the Fourth Industrial Revolution (4IR), as these transformations expected to affect business models, the nature of services provided by management accountants, and their role in business organizations.
The research discusses the possible effects of the realities of the Fourth Industrial Revolution on the skills of managerial accountants, assuming that there is a relationship between the data of the Fourth Industrial Revolution and the expected skills of managerial accountants in the Iraqi business environment. The research also aims to determine the type of skills required and the arrangement of those skills in light of the realities of the Fourth Industrial Revolution from the viewpoint of management accountants in the Iraqi business environment.
The research concluded with a set of conclusions that the fourth industrial revolution will create a technical disruption that leads to the decline of the traditional roles of management accountants and creates demand for new skills that require a different form of skill, and reflected in the rates of wages paid to management accountants. In addition to, in light of this the research recommends the need to qualify administrative accountants with technical qualifications that help them to deal with the realities of the Fourth Industrial Revolution.
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 addresses the nature of the intertwined and integrated relationship between the organizational health of business organizations in the Iraqi tourism sector and strategic immunity, according to what these variables witness from the emergence of artificial intelligence with its capabilities and driving powers in supporting the organizational environment to predict potential risks and challenges during future periods, as well as increasing the level of transparency in the business environment and improving the integration of artificial intelligence in the organizational circle, starting from planning and passing through describing the nature of internal processes, reaching the achievement of targeted institutional goals. Thus, the three variables: artificial intelligence, strategic immunity, and organizational health are no longer just individual concepts, but have become institutionalized strategic tools prepared for the future.
One of the most important determinants of the current study lies in addressing an underexplored research area. To the best of our knowledge, there is a notable scarcity of prior studies that integrate strategic immunity, organizational health, artificial intelligence, and organizational culture within a unified framework. Existing Arab and international studies tend to examine these dimensions separately, rather than as interconnected drivers of digital organizational resilience.
Abstract
Problem Statement: economic environment differs than before, due to the rapid strategic changes and high level of demand for qualified services and/ or goods, that leads to another sense of competing among businesses, especially in last decades of 20th century, business environment involved in globalization to response and satisfy customers depending on the interaction between society as (external environment) and business’s infrastructure as (internal environment). These changes need a rapid response that means using new systems in planning strategies, organizing, leading and controlling as well to sustain and survive.
Methodology: it is a descriptive paper that analyze the results through depending on non- experimental design through three (retrospective, longitudinal, and cross- sectional) indicators to examine environmental social responsibility ESP as one of balanced score card perspectives. Results: there is a positive impact of adopting ESRP to achieve qualified financial projects. Conclusion: the interlinkage between external environment (society) and internal one (business infrastructure) is very tight, but the horizon to understand this tight relationship is still fuzzy, due to the dynamic changes of those interlinkages and more efforts have to be done to enrich this phenomenon.
Abstract
The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.
The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.
The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data. The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).
The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project. The strategic audit, led to fewer errors, which increased confidence in the financial reports. Quality audit facilitated access to more accurate audit evidence and better performance of the audit process. The application of peer audit, helped ensure compliance with the ethics and conduct of the profession. The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process. The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.
Abstract
The study aims to know the relationship between the independent variable represented by marketing capabilities and their dimensions (market sensing capabilities, marketing learning capabilities, market targeting capabilities) with the dependent variable, which is agile marketing and its sub-dimensions (reducing excessive marketing operations, reducing surplus inventory for marketing operations, reducing inappropriate transportation). It is necessary to reduce excessive processing steps, reduce defective outputs in marketing, and reduce waiting times. The sample of the study was (50) male and female employees at various levels and administrative responsibilities specialized in providing oil products at the Vegetable Oil Factory, which is one of the important companies in Iraq that seeks to provide its products to customers in a way that exceeds competing companies. The research problem is represented by the limited interest in the Vegetable Oil Factory in Baghdad for marketing. Agile in his marketing work through the optimal use of marketing capabilities. And its lack of readiness for change in order to adopt the modern marketing philosophy to enhance its goals and marketing performance in the Iraqi business environment, in addition to the presence of many wasted money, effort, time and resources during the company’s marketing operations. To achieve the objectives of the study, a model was formulated for the study consisting of two main variables, and two main hypotheses were derived, the first related to correlation and the other to influence. The most important conclusion reached is that there is an acceptable presence of marketing capabilities in the vegetable oil factory that helps in achieving lean marketing.
Abstract
The Sustainable development had become occupies an important place in the global economy in light of the developments that have occurred in the modern business environment Sustainable development has been emerged as a remade term for the overall development , where the center of gravity in global politics to thinking in addressing the issues collectively and develop plans comprehensive and work to use of available resources effective way and avoid waste and loss ,where sustainable development objective to try find some kind of balance between the ecosystem and the economic system without wasting natural resources generations are obligated at the present time as necessary keep on natural resources for future generations , as the primary objective for the sustainable development become achieve justice for different generation especially the future generations in providing an adequate standard of living and try to reduce the phenomenon of poverty especially in developing countries which requires the necessity to redistribute income between developed and developing countries , and the economic entity contribute to achieving sustainable development through the application of sustainability which offers many economically beneficial ways for this entity to effectively comply with environmental and social responsibility in her decision so design those strategies for sustainability on ideas of reducing costs or maximizing profits by reducing waste and pollution in order to achieve competitive advantage due to the importance Economic Performance in Economic Entities which is one of the main ingredients and pillars of Economic Entities that work to achieve its goals within the limits of its available resources in a highly competitive environment in order for the entity to know its ability to achieve its goals it needs a performance evaluation and needs to choose the best indicators and standards the evaluation of economic performance is important for the continuation of economic entity Through this paper we will try to shed light on Economic Performance Evaluation and Reflection On Achieving Sustainable Development .
Abstract
The study aims to determine the level of techniques used in the State Company for Electrical Industries to optimize the supply chain that seeks to meet the needs and requirements of customers. In order for the company to survive and grow, especially in light of the increasing competition, it must develop or update its production system in line with the business environment, This study came to address the problem faced by the State Company for Electrical Industries, . The study relied on the descriptive and analytical approach in surveying the opinions of the study sample members in the General Company for Electrical Industries in collecting data and information needed for modern technologies and streamlining the supply chain in the practical aspect. Various specializations (administrative, engineering and technical) by (84%), the results were analyzed with the adoption of the statistical program SSPS V.25). And that the company’s management gives attention to streamlining the supply chain and is interested in maintaining the level of performance of its production operations by following the necessary procedures and instructions in order to reduce the negative effects on production processes to the maximum extent possible
Abstract
This study primarily aims to investigate the effect of strategic control on achieving advanced levels of strategic success, with a focus on exploring the degree of strategic control implementation in the Jordanian banking sector. Furthermore, this study intends to provide a comprehensive vision encompassing the key factors that contribute to achieving strategic objectives, in order to address the emerging challenges in the banking business environment. The study population consisted of all Jordanian commercial banks registered with the Association of Banks in Jordan, numbering (12) banks for the year 2025. To achieve the study objectives, data were collected using a questionnaire specifically designed for this purpose. A total of (244) questionnaires were distributed to employees in Jordanian commercial banks, including both general staff and senior management personnel such as managers, deputy managers, assistant managers, and department heads. Of these, (191) questionnaires were returned, with (184) deemed valid for analysis. For the purpose of data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS.V.23) was utilized.
This study concluded with several key findings, the most important of which was the presence of a positive and significant effect of strategic control on achieving strategic success in Jordanian commercial banks. Additionally, the study results demonstrated a high degree of strategic control implementation in Jordanian commercial banks from the perspective of their employees.
Based on these findings, the study recommends that the relevant departments in Jordanian commercial banks prioritize strategic control as an essential tool for predicting risks and identifying improvement opportunities by enhancing internal and external monitoring mechanisms to ensure long-term performance sustainability and strategic success.
Abstract
In today's highly competitive business environment, information is the most important resource for all organizations, whether in the public or private sector. In most cases, this information is found in paper documents. Information capture systems (scanning, indexing) represent the first step in information management, allowing documents to be converted from a physical to an electronic format, as well as extracting the required information from them through digital archiving.
We also record our personal experiences and life events digitally on computers, phones, and other electronic devices, in the form of documents, emails, images, social media, and audio/video files. So, here digitization and digital archiving are very important?
Digitization and digital archiving, as an information security system, helps you to better manage personal information and records in digital repositories in an effective and secure way. It is about how you manage information and how you can make the most of it in an effective way that benefits you and your organization.
Digital archiving of documents is one of the main drivers of economic transformation, as information analysis allows you to benefit from making better decisions, which is essential for any organization regardless of its size, type, or complexity.
The development of technology and electronic communication systems in our lives has made it necessary to adopt them as a solution to the old problems that organizations face in their work. The difficulty of storing paper and keeping it safe from damage, despite the urgent need to return to it at times, led to the invention of a way to invest this technology in storing documents and information electronically. This resulted in the emergence of what is called digital archiving. Digital archiving is a necessity for website owners and businesses, as it is safe and secure in storing and retrieving all the required electronic data and files over the long term.
The process of digital archiving works to index electronic documents and files, and keep them until they are needed. It organizes this data and provides a copy of the original for use in research, auditing, and legal purposes.
The importance of digital archiving can be summarized in the following points:
- Quick access to the required information compared to the traditional archive method.
- No need to return to the paper archive and search through piles of papers.
- The ability to keep a huge amount of information that paper archiving cannot sometimes store.
- Reducing the number of employees (hidden unemployment) and tools, thus reducing the financial cost of companies.
- Facilitating the process of information exchange and sharing with others.
- Dispensing with unnecessary data.
- Developing the efficiency and quality of work using modern technologies.
- No need for large spaces in offices and institutions, and utilizing this space for more useful work.
- Conserving the environment by reducing waste and saving paper.
Digital archiving can also store a large number of data and information that is difficult to store in the traditional archive as it is an effective and scalable method.
Digital archiving plays an important role in meeting regulatory requirements through the use of technologies. The data stored is not subject to change or modification. Through digital archiving, you can find the required information regardless of its size.
In addition to providing security means for information by identifying the people who can access it with the ability for more than one user to enter at the same time. Digital archiving also features ease of use remotely, the ability to meet the needs of the organization, and at the same time reduces the risks that the organization may face during work. In addition to its ability to restore damaged data, the ability to export data and save incoming faxes and types of emails, and the ease of handling different types of files.
Therefore, the emergence of modern information technologies has necessitated a re-examination of the traditional concepts related to the archive and the processing of its contents of documents and dealing with them. The digital archive has emerged in all its technological dimensions, and it has taken on great importance due to its close association with the contemporary digital environment, going beyond the idea of digitization and electronic archiving of the traditional paper archive, to electronic practice in a purely digital environment. There are institutions that produce, store, and retrieve their archives in a purely electronic way in unprecedented conditions traditionally.
Additional notes:
- I have tried to preserve the meaning of the original text as much as possible while making it grammatically correct and fluent in English.
- I have also added some clarifications and explanations where necessary to make the text easier to understand for an English-speaking audience.
- I have used the term "digital archiving" throughout the translation, as this is the most common term used in English to refer to this concept.
Abstract
The industrial policy in Iraq after 2003 contributed to the decline in the sustainability component of economic growth And the lack of economic growth in Iraq to the element of sustainability after 2003, as a result of the continued dependence on crude oil, and the decline in the relative importance of the manufacturing sector in the economic structure, and the trends of economic policies and industrial policy contributed to the exacerbation of this result. The strategies and directions that were put forward after 2003 are based on betting on the private sector and market mechanisms to advance this sector in return for excluding the state and limiting its activity to a purely regulatory framework through the adoption of a horizontal industrial policy. This paper calls for the adoption of a rational, realistic approach to address the problems of the industrial sector, based on combining the role of the market and the role of industrial policy. Market mechanisms alone cannot achieve production efficiency and social justice in light of problems and imbalances, and the presence of high unemployment, as well as the deterioration of the business environment and the weakness of the side. Security and its well-known complexities. The desired reform in which the state should play a balanced and integrated role with the market, especially that the local private sector in Iraq, due to its well-known conditions, needs for a long time the state and its support.
Abstract
The aim of this research is to measure the sustainable performance of Al-Qasim Green University based on the indicators of the Sustainable Balanced Scorecard (SBSC), and to assess the university’s ability to serve the community through social and environmental performance indicators. Sustainable orientation is essential in today’s business environment, as it reflects the clarity of strategic objectives and the roles of faculty and support staff in delivering high-quality, distinguished educational services. It also supports creative capacities to build a strong academic reputation, making the university a key contributor in meeting labor market needs.
The study adopted a case study methodology focusing on Al-Qasim Green University, using both financial and non-financial data for the period (2018–2019). The results were measured and analyzed accordingly. Findings indicate that the university is capable of enhancing sustainable performance, provided that improvements are made in cost and managerial accounting systems. These improvements should aim to provide decision-makers with relevant information that reflects the university's economic, environmental, and social realities.
The research recommendations emphasized the importance of university leadership giving due attention to environmental and social factors, alongside economic ones, in adopting higher education and scientific research strategies. It also called for creating multiple channels of engagement with the labor market and the community.
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
يأتي هذا البحث ليحلل أثر بيئة الأعمال والاستثمار في عملية الجذب الاستثماري وانعكاساته على تدفقات الاستثمارات الأجنبية المباشرة، علاوة على قياس فجوة الأداء في جذب الاستثمار بين العراق والدول الخليجية والدول المتقدمة، وبيان نقاط الضعف والتحديات التي تواجه بيئة الأعمال والاستثمار، واقتراح السبل الكفيلة للارتقاء بأداء الأعمال ومناخ الاستثمار بالدولة، وكذلك الرفع من ترتيب جمهورية العراق في مؤشر أداء الأعمال ومؤشر ضمان لجاذبية الاستثمار الأجنبي المباشر.
Abstract
This research aims to demonstrate the importance of entrepreneurship in the Hashemite Kingdom of Jordan and the State of Malaysia, as interest in entrepreneurship has increased at the present time, due to technological progress and the competitive environment of local, international and global projects that had a great impact on the business environment. Entrepreneurship is important in the growth of the economy The country at the macro level and on the growth and expansion of projects and their access to material and financial resources, in order to gain customer satisfaction, increase profitability and market share, and small and medium enterprises can only thrive in a society in which there is an entrepreneurial spirit, love of free work, willingness to take risks, adopt new ideas and understand the mechanisms of competition In the global market. The research problem arises in showing the level of entrepreneurship in Jordan and Malaysia, and this will be done through three sections, the first one includes the theoretical side of the research, and the second topic includes an analysis of the experiences of the Hashemite Kingdom of Jordan and Malaysia, and the third topic includes an analysis of Jordan’s data on entrepreneurship
Abstract
The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.