Search Results for information-technology

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

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

Due to the boom in information technology and the space it occupies in all joints of life, especially financial, economic, military..... Etc. This technology has to be used and utilized in financial analysis to help investors make the best investment decision. The researcher deals with the mechanism and method of creating a computerized model using Microsoft Access to extract the results of financial ratios and calculate the average cost of financing, in addition to identify the fair share price and compare it with the market price, for the purpose of identifying the level of deviation in the market price, whether higher or lower than Fair price. The program has been fed with mathematical functions to help extract results so that investors can use them anytime possible. The researcher considered the use of this type of software helps to prevent manipulation and modification of the results extracted, allowing the opportunity for all dealers to get the results fairly and equally with opportunities. The researcher reached a number of conclusions the most important are the arrival of information technology beyond the expected point of access, and therefore boundless. Information technology can also be used to improve the country's financial reality and keep pace with developments in the financial sector worldwide. In addition to the conclusions, the researcher Suggested set of recommendations for those who wish to take them out of the most important, the need to enter information technology and programming in the construction of the financial and economic sector of the country because of its speed in performance, processing and accuracy in the results. It is also necessary to start establishing information technology centers to help build state sectors on the latest methods and techniques.

Abstract

The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance

Abstract

The current research aims, through its chapters, to verify the relationship of influence between the dimensions of the independent variable (IT governance) and the dimensions of the dependent variable (institutional excellence). The research problem was defined in a main question: Is there an impact of IT governance in achieving the European model of excellence in the ministry? The research was applied in the Ministry of Higher Education and Scientific Research in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The researcher relied on the descriptive analytical approach in completing this research by using a questionnaire to collect data from a sample of (148) people, which represents 61% of the community, which numbers (241) employees in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The research reached a set of conclusions, the most prominent of which was the Ministry’s noticeable interest in its institutional excellence, which prompted it to adopt IT governance in general. The most prominent recommendations were the need for the Ministry to focus on improving its institutional and corporate resources, which increases its ability to exchange scientific expertise with institutions in other countries

Abstract

        The purpose of this research is to analyze the effect of applying the internal control system according to the COBIT5 framework on tax performance. Data was collected from the research sample using the questionnaire form, and the number of distributed questionnaires was (55), distributed to each of the officials and workers in the Iraqi General tax authority, Professionals, and Academics at the University of Baghdad. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The research has a significant positive relationship and influence between the framework (COBIT5) and the tax performance. The most influential dimensions of COBIT5 in tax performance dimension delivery, service and support (DSS), followed by evaluation, guidance and control (EDM), while the least influential dimensions in tax performance dimension compliance are planning and organization (APO). The research recommended adopting the COBIT5 internal control framework as a guide for auditors to advise senior management on the efficiency of the internal control system in the tax institution. This includes a governance framework for information technology, which is one of the most important pillars of the corporate governance system. This research also contributes by providing theoretical and practical implications for tax administration to improve the reality of tax performance.

Abstract

The work environment and its components have gained great importance today due to the impact it has on its human capital. In recent years, studies have increased that discussed the negative and positive role of the work environment, as it is considered the main nerve of the organization’s success or failure. Here, we tried to shed light on some of the issues that can hinder the work of organizations and obstruct the achievement of their goals, including a toxic environment that makes employees feel the presence of penalties, the possibility of rejection, and being held guilty, with the necessity of constant defensiveness and humiliation. This is evident through the organizational leadership responsible for the organization, the culture of this organization and its employees, weak communication between them or dispersion, and the presence of blocs that cause fatigue and the impact they leave and the threat they pose if the matter is not addressed. This leads to a decrease in employee performance productivity, job attrition, an increase in work turnover, lack of progress at work, an inability to commit and achieve a balance between work and life, the occurrence of excessive professional fatigue, and conflicts that cause confusion in understanding roles. These are all signs that confirm the existence of a toxic work environment. Therefore, organizations whose environment is described as toxic face difficulty in maintaining, supporting, and attracting experienced human capital. One of the most important recommendations here is the necessity of encouraging and highlighting Positives and good relationships at work that serve the public interest and create a supportive social network that supports these relationships, while not forgetting to set red lines that should not be crossed and to maintain a safe distance with colleagues.

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.

Abstract

The research aims to measure and analyze the correlations between the returns of the Iraq Stock Exchange index (RISX) and the returns of commodity markets represented by the returns of the OPEC oil market (ROPEC), the returns of 21-carat gold market (RPG21), and the returns of the wheat market (RPW)), relying on monthly data for the period from January 1, 2005 to December 31, 2023, and using the Dynamic Conditional Correlation-GARCH (DCC-GARCH) model. To determine the extent of the impact of the returns of the Iraq Stock Exchange index and commodity market indicators on conditional volatilities, and whether there is a dynamic conditional relationship between these markets, the results showed negative relationships between the returns of ROPEC, RPW and the returns of the Iraq Stock Exchange index (RISX). This relationship may provide investors with an opportunity to diversify their portfolios and reduce overall risks. There are also positive relationships between the returns of commodity markets on one hand, and between the returns of the Iraq Stock Exchange index (RISX) and the returns of the gold market (RPG21) on the other hand. And these links indicate that the returns of all these markets tend to move in the same direction, which means that investors may not achieve diversification benefits by investing in all of these markets at the same time. Therefore, it is necessary to increase the openness of the Iraqi stock market and to seek to enhance its information technology and transparency in order to increase the capacity and smoothness of information flow to and from the market, giving local and foreign investors and brokers more ability to hedge and predict the expected correlations and fluctuations in those markets.

Abstract

The tourism sector is no longer just a social phenomenon for some individuals and groups only, but has also become to include recreational activities of economic, social, cultural and environmental dimensions, due to the arrival of hundreds of millions of tourists to various countries and tourist regions, which encouraged many countries to work to stimulate and replace tourism. To a real industry and a tool to achieve economic and social development, the tourism sector in Turkey has competitive capabilities that can enter the international trade arena in the era of globalization and the liberalization of services trade, but what is distinguished by Turkey in terms of natural resources And historical sites constitute a natural competitive advantage for them, in spite of this, its role is multiplied by modern developments in a world in which the competitiveness of international tourism that is based on technological innovations and information technology such as the Internet, electronic commerce and modern means of communication. Based on the above, the research assumed that the tourism sector depends on the surrounding environment, whether political, economic or social, and this affects it.
The research included two studies, the first one was concerned with the theoretical and conceptual framework of the tourism sector, while the second one was concerned with measuring the revenue and expenditure gap in the Turkish tourism sector.
The research included two studies, the first one was concerned with the theoretical and conceptual framework of the tourism sector, while the second one was concerned with measuring the revenue and expenditures gap in the Turkish tourism sector.
Perhaps among the most prominent results of this research, Turkey has become, in the last two decades, a destination for culture, the pursuit of knowledge, and the destination of medical tourism for many Arab countries, as well as leisure tourism for most countries of the world, and it relies heavily on a variety of historical sites and coastal resorts on the Aegean Sea and the Mediterranean Sea.
As for the most important proposals that came out of the research, it is the necessity to use tourism as an engine to achieve balanced regional development and raise the standard of living for less developed regions that possess tourism resources and resources.

Abstract

The research aims to identify the role of the information management environment in enhancing the knowledge management strategy. The research relied on the descriptive and analytical approach to complete the requirements of his philosophy, and the General Directorate of Education of Kirkuk was chosen as a community to implement the research through the individuals working in it. The research sample consisted of (40) respondents and the questionnaire was used as a A main tool for data collection, the analysis of these data was conducted using the (SPSS-V24) program, and the research reached a set of conclusions, the most important of which (there is a correlation and impact relationship for the information management environment and the knowledge management strategy at the micro and macro levels), and based on the conclusions reached, a presentation was made A set of proposals, the most important of which is (the need for the research sample organization to seek to employ information technology as a tool for managing the relationships between its units and managing the relationships between the organization itself and the relevant external parties).

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.

Abstract

The research aims to identify the scientific and practical requirements that contribute to the success of the faculty members' tasks in the use of electronic accounting. To reach the objectives of the research, 47 questionnaires were distributed to accounting professors in Iraqi universities electronically to measure the extent of their use of electronic accounting in teaching the various accounting subjects and their compatibility with the quality standards of education, and distributed 157 questionnaires to the graduates of accounting departments in Iraqi universities electronically to measure their use of information technology And the extent to which they received electronic accounting education during their studies. The two researchers recommended the need to develop e-learning skills for teachers to achieve the quality of accounting education and give great attention to the subject of electronic accounting and inclusion in the courses of different stages by the accounting departments in Iraqi universities because of their effective role in the development of skills graduates and qualify them correctly in the labor market.

Abstract

The research sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.

Abstract

This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.