Search Results for jd-r-model
Abstract
The research aims to evaluate the performance of banks using the PATROL model as a modern model that departs from traditional evaluation models. The model used is considered an early warning tool and includes five indicators: “(capital adequacy, profitability, credit risk, regulation, liquidity).” The research methodology included the use of the descriptive aspect based on books, research, dissertations, and theses, in addition to the use of the analytical aspect through the use of mathematical equations for the indicators of the model used. The research sample represented banks (Sumer Commercial, International Islamic) due to the availability of their data announced in the stock market, in addition to not displaying the research sample to any Violations during its banking work and throughout the research period extending between (2017-2022) for the purpose of making a comparison between them when using the model in evaluating their performance and determining the best in performance. The research hypothesis was proven that the PATROL model can be used in evaluating the performance of commercial and Islamic banks. The research reached a number of conclusions. The most important of which is that using the model helps bank management in identifying the strengths and weaknesses of performance, which helps decision makers develop effective solutions to obstacles and problems in a timely manner. One of the most important main recommendations of the research is directing banks to the necessity of following up on the performance evaluation process to achieve their banking soundness and ensure their sustainability and continuity in the job.
Abstract
The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.
Keywords: profitability, investment, stock returns, Fama-French five-dimensional model
Abstract
The research aims to analyze the content of the theoretical relationship between fiscal policy and the public budget deficit by defining the concept, types and tools of fiscal policy on the one hand, and the concept and types of public budget deficit and methods of financing it on the other hand, as well as building a measurement model to study and analyze the effectiveness of these tools in financing public budget deficits for selected advanced countries during the period (2002-2019), and through the use of modern economic measurement tools within the software (Stata 14.2 & EViews 12) and using the (Panel Data) data collection method, a (CD-Test) test for cross-sections was conducted as an initial step to determine the tests that will be used In order to find out the static of the variables and whether they fall within the tests of the first or second generation, and after making sure that there is no reliability between the cross-sections, the Levin, Lin and Chu (LLC) test was used, If its results showed that some variables have a unit root, that is, some variables are stationary in the level and others are stationary in the first difference, and accordingly, this will lead us to include these variables in the model, and we will have a dynamic model, and in this case we will deal with the models of temporal slowdown and the best example On that, it is the auto-regressive distributed lag model for dynamic panel data model (Dynamic Panel ARDL Model) and with its three estimators, which are the mean group estimator (MGE), pooled mean group estimator (PMGE) and the dynamic fixed effects estimator (DFEE). The Husman Test has been used. In order to differentiate between the three capabilities; The test showed that the combined group mean estimator (PMGE) is the best. The Husman Test was used to compare the three estimators; The test showed that the pooled group mean estimator (PMGE) is the best.
Abstract
The research intends to show the internal determinants and to evaluate and measure their impact on commercial bank profitability, as internal determinants are key and influential indicators on Joint Stock companies performance that are within their control and management. The bank's size) as internal factors have become a concern for them in view of the quick changes and advances in the banking world and its technologies.
As a result, for the period 2015-2020, this research was applied to a sample of Joint Stock companies listed in the Iraqi market for securities, represented by the selection of (13) banks, namely Ashur, Baghdad, Iraqi commercial, investment, Iraqi Gulf, international development, Sumer, Mosul, Mansour, Al-Ahly of Iraq, Al-Mutated, Middle East, and used the descriptive analytical approach of the research variables available in the research sample banks in order to Return on deposits, rate of return on available money (as calculated by the statistical tool EViews V9), and use of panel data analysis according to the three models (accumulation regression model, fixed-effects model, random-effects model) according to this analysis, which will cover the research period (2015-2020). With the research sample represented by (13) banks. Through the application of tablet data, it was discovered that the internal determinants do not significantly affect the profitability ratios or the dependent variable at a significant level of 5 and 10%/4, respectively, whereas the aggregate model was significant and more appropriate according to the restricted f test, i.e. accepting the fifth hypothesis and vice versa if it was rejected. The constant is preferable, but if the Hausman test discovered a Chi-sq value less than the tabular at the 5% level, then this model is preferable to the constant, i.e. the rejection of the sixth hypothesis, and if the coefficient of determination was stronger and significant in the fixed model. than the random model It is more likely and appropriate according to these results.
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
Given the important role played by financial inclusion in supporting economic development and reducing poverty, the study analyzed and interpreted the mechanisms of influence through which financial inclusion indicators can influence poverty. The study aimed to frame the theoretical foundations for studying the impact, as well as to build a quantitative model that has the ability to diagnose the nature of that impact, its direction and size, and to explain the mechanism and channels of its transmission, by relying on balanced double data (Balanced Panel Data), which had 40 observations, and through a model. Fixed Effect Model for a sample of developing countries and for the years (2005-2010-2015-2020).
The research seeks to get acquainted with the theoretical frameworks and empirical studies taken from the analysis and interpretation of the mechanism and channels of transmission of the impact that financial inclusion can exert on poverty, as well as the exploration of an objective quantitative model that has the ability to diagnose the nature, direction and size of that impact and to interpret the mechanism and channels of its transmission, based on data Balanced Panel Data through the fixed effect model (FEM) for a sample of developing countries for the years (2005-2010-2015-2020). The estimation results revealed that the indicator variable of the number of commercial bank branches per 100,000 adults (CBBA) had a positive effect, while the indicator of automatic teller machines per 100,000 adults (ATMAD) reflected its negative effect on the poverty index (P).
Abstract
This study aims to develop a therapeutic model to combat administrative and financial corruption, grounded in the principles of accountability, transparency, and the prevention of misuse of administrative authority. It also seeks to identify the key obstacles hindering anti-corruption efforts and propose viable solutions to overcome them.
Corruption is one of the most dangerous global phenomena threatening the security, stability, and prosperity of nations and societies. It has become a persistent challenge, especially in Iraq, where corruption has infiltrated most public institutions, contributing significantly to the disruption of economic development, progress, and institutional reform.
In recent years, corruption has exacerbated rates of unemployment and poverty and intensified social, economic, security, intellectual, and political crises. Its danger lies in its ability to spread like a "dormant virus" that activates when it finds a supportive social environment. Since April 9, 2003, Iraq has witnessed an unprecedented wave of corruption, prompting the state to adopt public policies—primarily theoretical in nature—to address this phenomenon and preserve the state's integrity at both domestic and international levels.
While numerous legislative, executive, and oversight measures have been undertaken—across media, economic, security, and social domains—they often lack a comprehensive, actionable model to eradicate corruption from its roots.
Accordingly, this study proposes a therapeutic model based on accountability and transparency to safeguard citizens’ rights, promote justice, enhance security, and reinforce governance structures. The model responds to growing calls—from religious, social, educational, economic, and media entities—to instill a culture of integrity, strengthen anti-corruption frameworks, and intensify the recovery of stolen public funds. Legislative frameworks have evolved to address corruption in its multiple dimensions—security-related, psychological, economic, media-related, and social—while states have employed various strategies, such as enhanced accountability, participatory governance, transparency improvements, and comprehensive reform initiatives.
At the local level, corruption results in misallocation of resources, wastage of public funds, inefficiency in public services, weakened local development potential, poor planning, a deteriorated investment climate, and low economic growth.
To ensure the effectiveness of this proposed model, the outcomes of relevant research and studies must be adopted and integrated into a comprehensive and actionable anti-corruption roadmap. This includes clearly defining the roles, responsibilities, and powers of all concerned institutions to achieve legislative and procedural coherence
Abstract
This research aims to assess the quality of health services in Imam Al-Kazimin (peace be upon him) Medical City by diagnosing strengths and weaknesses using the (5Qs) model and improving them through the modified Deming technique (PDSA). The research sample was distributed to patients in the Medical City, and SPSS 23, v.25 was used to analyze the research data, and the results showed the possibility of evaluating the quality of health services in the Medical City. Using the 5Qs model, by determining the size of the gap for each of them after arranging the objective quality first, followed by the general feeling quality, then the quality of the process, then the quality of the infrastructure, then the reactive quality, in addition to the ability of the Modified Deming Technology (PDSA) to improve the quality of health service from Through the development of mechanisms and procedures for strengthening the strengths and addressing the Diagnosed Vulnerabilities Model (5Qs) according to the latest technological developments used in the health system.
Abstract
The goal of the paper is to reach the optimal decision by building the Fuzzy Linear Programming Model (FLPM) with fuzzy parameters represented by demand and production quantities. The study problem lies in the range that the model contributes to removing the uncertainty in determining the optimal amount of production, and to reach this value, available programs (MatlabV.10, Win Q.S.B V.2) were used to obtain the results of the optimal solution. The hypothesis of this study is that the Fuzzy Inference System (FIS) contributes to the uncertainty of the amount of production and demand. The research was based on an applied study of real data taken from the Iraqi General Cement Company, which is one of the most active companies in the Iraqi industry environment. Four factories (Kufa, Najaf, Babylon, Badoush al tawseea) were selected with their sample products for the company. The study used the model's order quantities, production requirements, and production quantity with Triangular Fuzzy Numbers (TFN). One of the most important conclusions reached by the researcher is that the data adopted from the four factors and the results of the analysis are that the output in these coefficients is fuzzy and unstable, and that the application of fuzzy logic is an effective way to get rid of the uncertainty.
Abstract
The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.
Abstract
The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.
Abstract
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The research aims to propose a model for the sustainable growth rate for financially distressed companies. The proposed model for the sustainable growth rate is derived from the (Higgins, 1977) model for the sustainable growth rate. The research used a sample of banks listed in the Iraq Stock Exchange for the period (2010-2020), which showed The results of the practical side are that there are four banks that were in financial difficulty, (Bank Of Baghdad, Iraqi Middle East Investment Bank, National Bank Of Iraq, Credit Bank Of Iraq), and that the model of sustainable growth rate for the proposed financially distressed banks is based on the basic principle of retaining profits and not distributing them to the bank’s shareholders, and the low growth rate The sustainability of the distressed banks is reflected in the decrease in the standard deviation, and thus the decrease in the financial risk of the financially troubled banks, and the research sample banks should better invest their internal funds sources to reduce the risks of external borrowing, and thus increase their financial returns with the least possible risks, and the financially distressed banks should focus on increasing the margin Net profit and asset turnover of only.
Keyword: Financial Distressed , Sustainable Growth Rate (SGR), The rate of sustainable growth of , Retained Earnings, Financial Risk . ,( ) Financial Distressed
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
This study aims to present a proposed model for examining compliance with International Accounting Standard IAS 34 related to interim financial reports, in light of the requirements of the International Standard on Review of Interim Reports (ISRE 2410). The research relies on a comparative analysis of the requirements of the two standards to identify similarities in requirements as a prelude to designing the audit and review procedures required by external auditors. Based on the above, the first practical aspect was conducted by designing an examination form to determine the level of compliance with the requirements of IAS 34 and designing audit opinions and reviewing the requirements for preparing interim reports. The second practical aspect was the design of a questionnaire containing three sections related to ISA 34 and ISAE 2410. The primary conclusions indicate that a proposed model for assessing compliance with IAS 34, grounded in international auditing standards, improves the accuracy and transparency of interim financial reports while diminishing the variance in audit and review methodologies between external auditors and economic entities. Interim financial reports are not subject to external audit and review, as is the case with annual financial reports. Rather, the review is limited to a limited scope that is not binding on the units, and an opinion is not expressed in the audit report. Attention should be paid to including all detailed information in interim reports, as is the case with annual reports. The most prominent recommendations were to subject interim financial reports to audit and review, as well as to express a neutral technical opinion on the results obtained. It is necessary to develop specialized training programs for external auditors to implement interim review procedures in accordance with ISRE 2410 using the proposed model.
Abstract
Despite the significant role of small & medium business unit in manufacturing industry in the national economic development, especially in the developing countries, manufacturing industry has suffered from many problems such as, competition development in international markets, rapid advancement of technology and change in consumers behavior, which manufacturing unit small & medium enterprise of Iraq is unable to follow them all. This study aims to examine the role of mediation knowledge management between the IT capabilities and innovation capabilities in earlier studies, which did not involve the study of this mediating role. The technique used for collecting the data of 384 manufacturing industry (SME) in Iraq is quantitative technique with the instrument questionnaire to check the data by the using of (PLS-SEM) Model The finding results indicated that knowledge management was a positive and statistically significant mediating variable between the IT capability and the innovative capacity. Finally, there was a positive statistically significant mediation between knowledge management skills and IT capacities. The impact of mediation between knowledge management capacities and innovation capacities was also being felt. A practical contribution is suggested by the investments that needs to be done in the field of information and communication technology (ICT) that would be used as a strategic axis to promote innovation for SME in Iraq. The model accounted for much of the variance in the two constructs, namely innovation capabilities and knowledge capacities study, explaining the mechanisms that enable SMEs to innovate in Iraq, according to the Resource Based View approach (RBV).
Abstract
The current research presents the idea of using deep learning tools and employing them in financial aspects due to their significant role and ability to explore unobservable aspects in light of financial models governed by a set of restrictions, conditions and linear relationships. On the other hand, the nature of financial data that tends to be non-linear and suffers from the missing of monthly closing prices, which imposes a state of data loss. All of this provides preference for deep learning models, including the neural network tool. The research aims to estimate financial returns in light of the capital asset pricing model CAPM as a financial model and neural networks as a deep learning tool in addition to the mask & padding tool to address the problem of missing data. The knowledge gap was determined by the inability of the capital asset pricing model to explore hidden and invisible aspects and overcome non-linear relationships. The research sample consisted of 42 organizations listed on the Iraq Stock Exchange for the period from 1/1/2021 to 31/12/2024 with 60 observations. The research concluded that the neural network tool is able to overcome the determinants in light of financial models and provide accurate estimates of returns are close to estimates under the capital asset pricing model.
Abstract
This search deals with the use of geographical statistics in estimate proportions of unmeasured pollution with chemical inorganic SO4 in governorates of Iraq except Kurdistan regional, by using some univariates kriging models in spatial prediction by using simple kriging model and ordinary kriging model depending on the measured true data with their coordinates by using ARC10.4.1 and estimate the function value in one point from the close points . by using some semivariogram models (stable, spherical, exponential and Gaussian).and by using the more fitting from them. And by predictive mapping for pollution indications. the comparison was made by five criteria for spatial error indications those are (mean error, root mean square error , mean standardized error ,root mean square standardized error ,average standard error)the study found that ordinary kriging model by using semivariogram function of stable type was the best model for pollution data SO4.the SO4 pollution has been estimated in the un measured points(Ninawa , Salah Al-diyn Al-djyl ,Diyala , Karbala Al-Manfhan , Karbala Muharram eayshih ,Basra Al-Faw) the study showed that SO4 pollution increase whenever we go towards south of Iraq
Abstract
This paper examined the channels by which the effect of monetary policy is transmitted to macroeconomics in Iraq using one of the dynamic random general equilibrium models (DSGE, smets and wouters 2007). The study shows a general equilibrium model and analyzes precisely the channels of impact transmission and their effects, via a range of instruments used by the monetary authority through the mechanism of transmission of the effect of Iraqi monetary policy to some macroeconomic variables. This is illustrated by inflation targeting through the nominal fixed (exchange rate) through the foreign currency sale window , and the reason for using the exchange rate as a nominal constant is due to the financial shallowness suffered by the Iraqi economy and the separation of monetary behavior from the real behavior in the economy, as well as the absence of focus on a direction to the potential output (the level of natural unemployment rate), which led to the weakness of the impact of the Iraqi central tools in macroeconomic variables without monetary variables, and the research reached the effectiveness of the exchange rate channel without other channels to transmit the impact of monetary policy to the macroeconomic variables in Iraq, and this is what made the monetary authority stick to a policy The window of selling foreign currency for its ability to control liquidity levels and sterilize the economy from the undisciplined economic policies of the macroeconomic management partners in Iraq.
Abstract
This paper aim aims to predict the quantities of water needed in the city of Baghdad for the next 10 months. This paper focuses on potable water, based on the time series data of the water consumption phenomenon in the city, which was obtained from the Ministry of Water Resources, specifically the Baghdad Water Department. Statistical forecasting techniques were used on the monthly water consumption data for the city of January 2014 until May (2024, a total of 125 months, and that is Baghdad in the period from to reach an estimate of the quantities needed by the city of Baghdad in the future. Curve Estimation and Linear Regression forecasting techniques were used, such as linear regression analysis and the Box - Jenkins (ARIMA) methodology, to obtain the best water consumption model in the city of Baghdad and the most accurate. In This paper we concluded that it is the best model suitable for predicting monthly water consumption in Baghdad city is (3,1,1) ARIMA among the models proposed in the Box-Jenkins methodology in terms of accuracy measures and (Mean Absolute Percentage Error) which reached (2.44-MAPE).While the (Mean Absolute Percentage Error) for the Simple Linear (MAPE=8) Quadratic Regression model and the Quadratic Regression model were also found, the research concluded that monthly consumption will increase in the city of Baghdad, when compared to Between the actual values and the predictive values of the methods used in the paper to predict the future. Finally, it is recommended to take the necessary measures to limit water consumption in the city, through pricing, awareness, education, intermittent supplies and other measures that preserve water resources and achieve sustainability.
Abstract
The quality of earnings is one of the most controversial topics of financial management because of its modernity, and it represents one of the research breakthroughs in the field of financial sciences, because it led him to shift from the aspect of quantitative financial analysis to qualitative financial analysis, and that his study alongside investment efficiency added another dimension to the presentation of theories, logical relationships and research opinions. In line with the edges of financial knowledge, it formed a philosophical title that measured and analyzed the relationship between the quality of earnings and the efficiency of investment in companies. The quality of returns on investment efficiency through under- and over-investment, the quality of earnings was evaluated using the receivables quality model, and the rest of that model was relied upon, after which the parameter that expresses the quality of earnings, and the efficiency of investment in companies was evaluated using the multiple regression model that takes the size of the investment as A dependent variable, and the determinants of that efficiency are then independent variables, and the rest of that model was relied upon, after which the parameter T expresses the efficiency of investment, the negative residuals express a lack of investment, while the positive residuals express excessive investment. To other companies, as well as an indication of the impact of the quality of earnings on the efficiency of the study, and the results of the study showed that the quality of earnings has an impact on the efficiency of investment in the study sample companies.
Abstract
This study aims to compare and improve the methods of building investment portfolios for a sample of Iraqi banks listed on the Iraq Stock Exchange, by comparing traditional methods such as the Markowitz model with modern techniques based on machine learning. The Markowitz model is key to balancing return and risk across the medium-variance optimization framework, a traditional model that many financial institutions rely on. The study focused on exploring the extent to which machine learning techniques such as key component analysis (PCA), supporting vector machine (SVM), logistic regression, and random forest can improve the performance of the investment portfolios of these banks in a volatile environment such as the Iraq Stock Exchange. These techniques rely on processing and analyzing huge financial data to discover hidden patterns and relationships that help increase returns and reduce risk more effectively compared to traditional methods. The historical financial data related to the shares and assets of the banks of the research sample in the Iraq Stock Exchange was used to evaluate the performance of portfolios according to indicators such as expected return, variance, and Sharpe ratio. The study aims to provide innovative solutions that help banks make smarter and more effective investment decisions, commensurate with the local market conditions and the economic and political challenges they face.
Abstract
The current study aimed to investigate the impact of the structure deposits on the profitability of Iraqi Islamic banks over the period from 2016 to 2022 using data of 13 banks. We employed cross-sectional time series models (panel data), including the pooled regression model, the fixed effects model, and the random effects model to analyze the impact of the deposit structure on the bank profitability.
The results indicated that the current deposits represented the largest proportion of the deposit structure in Iraqi Islamic banks. Additionally, the results revealed a negative and significant effect of the current deposit ratio on the profitability of these banks. This could be attributed to Islamic banks holding a considerable proportion of demand deposits; which could be withdrawn at any time and Islamic banks guarantee repayment of the principal deposited, and account holders do not have rights to a share in the profits. Therefore, Islamic banks usually invest only a small fraction of the current accounts. In contrast, we found a positive and significant impact of the savings deposit ratio and the investment deposit ratio on the profitability of Iraqi Islamic banks. The study recommends that Islamic banks should adopt strategies aimed at attracting more deposits, particularly investment deposits, due to their stability and flexibility in investment. Such these deposits can be utilized for medium- and long-term investments, providing further opportunities to increase profitability.
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
Cash management, in general, is one of the most important matters that management should follow up, due to its effective role and importance in improving the financial performance of companies. The research aims to measure and know the impact of free cash flow on the market value of business establishments. A modern measure of their financial performance by mentioning its data in a special list like the rest of the lists. The research came to show the impact of free cash flow on the market value of business establishments by demonstrating the importance of using free cash flow indicators in industrial companies listed in the Iraq Stock Exchange by conducting an applied study that seeks to reach a predictive model for the market value of these companies, and represents the research community in industrial companies. Listed in the Iraq Stock Exchange, and the research sample was represented in (6) companies that were selected from among (19) companies listed in the Iraq Stock Exchange, due to their compatibility with the research requirements and the period from (2004-2019), and a set of indicators were used. Financial [earnings before taxes and interest (1-tax) + amortization and depreciation - capital expenses), (closing price multiplied by the number of shares)] as well as using a simple regression model to find out the effect of the independent variable on the dependent variable individually and for each company and using the statistical program ( Minitab 17), and the research concluded that there is a statistically significant effect of free cash flow on the market value of business establishments in general in the model, as well as that there is no effect of free cash flow on the market value Protective for business establishments in some companies.
Abstract
Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the sectors (banks and industry) of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and methods of measurement for both financial intelligence and behavior, as the results of the analysis of the first model of banks proved that there is a direct, significant and escalating impact that begins with revenues through profits and ends Returns are the most important in such a sector characterized by many and severe risks and from different internal and external environments, unlike the industry sector, which is affected by other factors, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financials for the duration of the research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies and sectors.
Abstract
Public spending is one of the most important tools used by governments to achieve their economic and social goals, studying the relationship between public spending and inflation in Iraq is one of the important and vital topics, especially in light of the challenges facing the Iraqi economy such as oil price fluctuations and thus fluctuations in financial revenues, and the correct public spending management through which inflation rates can be monitored and controlled.
The research aimed to measure and analyze the impact of public spending on inflation in Iraq through the use of modern standard methods where the threshold model was used (Threshold Regression), as the research found that there are four thresholds during the research period, in the first threshold the relationship was positive between public spending and the inflation rate when the inflation rate is less than (3.699%), and that the increase in public spending by one unit It will lead to an increase in the inflation rate by (0.040%) before reaching this threshold, but in the value of the second threshold of inflation and after exceeding the rate of (3.699%), it is less than (4.399%) and that increasing public spending by one unit will also lead to an increase in the inflation rate by (0.216%) before reaching this threshold, while the third threshold for the inflation rate after exceeding the rate of (4.399%), which is less than (6.399%) and that Increasing public spending by one unit will lead to an increase in the inflation rate by (40.26%) before reaching this threshold, while the fourth and last threshold for an inflation rate is greater than or equal to (6.399%), and that increasing public spending by one unit will lead to an increase in the inflation rate by (0.419%) before reaching this threshold. The research concluded with a number of proposals, the most prominent of which is the need for decision-makers to follow up the levels of public spending carefully at low spending levels. There may not be a significant impact on inflation in the future, and monitoring spending at high levels, there may be a significant impact that requires arbitrary policies to prevent hyperinflation.
Abstract
The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).
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
Developing countries in general and Arab countries in particular suffer from high population growth, and that these population increases exert a great influence and pressure on the available economic and financial resources, This leads to imbalances in the structure of society, which may be accompanied by a kind of inequality and demolition in the value system of those societies, if it is not accompanied by an increase in investment and employment and the creation of new incomes that are redistributed in a way that reduces social differences, increases the domestic product and then economic growth . The study aims to measure the effect of the relationship between population growth and economic growth by using the (ARDL) model. The study concluded that the effect of population growth is positive on economic growth during the study period. The study recommends giving attention to the labor force and employing it in the production process in a way that reduces societal disparities and enhances economic growth.
Abstract
The decade of the nineties witnessed a great crowding from many developed and developing countries towards adopting the policy of inflation targeting as a modern framework for monetary policy through which the explicit announcement of the target inflation rate and directing all monetary policy tools in order to achieve this rate, the discussion later moved towards the impact of This policy in the rate of growth has topped the headlines of many researches. It is claimed that the failure of this policy to promote growth may bring catastrophic results to any country, especially the developing ones. The aim of the research is to know the extent to which the inflation targeting policy can actually achieve high rates of economic growth in eastern countries Asia taken as a model from Indonesia, based on the premise that: The adoption of inflation targeting reflected positively in growth and enhanced its stability. Targeting inflation and economic growth in Indonesia, while the second side celebrated the use of quantitative analysis tools, starting with the data stability test to enhance research and reach its goal, and then progress See the search form. The data for the research were collected based on the publications of the World Bank, and the research covered the period (1990-2019). The research reached a number of results, the most important of which were: - The inflation targeting framework contributes to supporting the levels of macroeconomic performance through its role in reducing fluctuations in economic growth after the trend of a number of central banks in East Asia to implement that strategy
Abstract
The increase in the number of people infected with the virus around the world and the human and material losses caused by this phenomenon and the social and psychological effects it generates include all categories of society. The main purpose of studying this virus is to know ways to reduce losses and make future predictions about it.
In this research, time series (general trend equations) were used in the theoretical side and monthly data analysis on the virus (covid 19) and for the time period (2019-2020) because of the high accuracy and flexibility of these equations in analyzing the time series.
The results showed that the appropriate and efficient model is the quadratic model to represent the time series according to the comparison with other models.
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 establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.
The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.
Abstract
The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses
Abstract
The research aims to shed light on the stages of development of the balanced score card to the sustainable balanced score card. And according to what the sustainable balanced scorecard contains of many non-financial indicators in its three perspectives except for the financial one, so the research aimed to employ the card and identify its indicators, which usually function as a performance evaluation, so that those same indicators are the non-financial information that is disclosed within The integrated report model, which represents the most advanced generation of reporting.
The electronic payment card company Qcard was chosen to implement the proposed research model. As its financial and administrative reports were analyzed, in addition to conducting extensive interviews with the heads of various departments in the company, the sample of the research. The indicators that formed the sustainable balanced scorecard and which later represented the guide for preparing the integrated report form were identified after distributing the indicators that represent non-financial information on the nine components of the integrated report form.
And the most important conclusion was the operation of non-financial information, in addition to financial information, which led to the activation of management accounting tools, facilitating the formulation of the strategy of the economic unit, the implementation of the strategic objectives of the economic unit, and the achievement of sustainability requirements. Its performance from multiple points of view and enabled the management accountant and management to quantify expectations to the nearest degree of accuracy, which leads to correcting the evaluation process and expanding the area of correction options that can be put forward in the strategic performance evaluation process. As for the most important recommendation, it was necessary to unify the efforts of academics and professionals to raise the level of application of management accounting tools in economic units, and to employ those tools in enabling units to achieve sustainability requirements, and the consequent necessity of developing management accountant skills in preparing reports that feed departments with information. Necessary to fulfill these requirements.
Abstract
The research aimed to identify how to build models for selecting the optimal mix of investment portfolios, as well as presenting the stock returns of fifty-four companies listed on the Iraq Stock Exchange to facilitate investors' choice of the best investment alternatives by comparing stock returns with the financial market returns. Using monthly data spanning the period from March 2020 to May 2024, the research examined fifty-four companies listed on the Iraq Stock Exchange, covering all traded sectors. The research also demonstrated the importance of beta analysis (β) in classifying stocks into defensive and offensive, which helps investors build balanced financial portfolios that manage risks more effectively. The research reached several conclusions, the most important of which is that the pricing of capital assets depends on two important factors: the risk premium and the beta value. Consequently, any increase in either of these factors will be directly reflected in the prices of corporate assets.
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
This study looks at how job demands Depletion employee self-efficacy in Iraqi private companies. It also checks if things like a strong org culture, supportive bosses, and personal traits, such as being conscientious and emotionally stable, can buffer that effect. Now, even though Arab org behavior research is getting popular, Iraq hasn't gotten much attention yet. So, that's the key void this study aims to fill. They used a cross-sectional design and got data from 250 workers in three Baghdad firms through a 90-item Arabic questionnaire. To analyze it, they employed Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, based on the Conservation of Resources Theory, Social Cognitive Theory, and the Job Demands–Resources (JD-R) model. Plus, the participants gave informed consent and their data was kept anonymous following proper ethical guidelines. Role demands really take a hit on self-efficacy depletion, with a β value of 0.621, a p-value less than .001, and an R² of 0.613. Interestingly, organizational culture intensity and supervisor support helped soften this impact. Specifically, the internal cohesion part of the organizational culture and the informational support from supervisors were the biggest helpers here. This study stands out because it’s one of the first to look at self-efficacy depletion, not just general burnout, in response to role demands within the Iraqi context. The research blends three different theories and checks both organizational and personal traits as factors. Plus, it focuses on something that affects employees in Iraq specifically, which is cool. There are some downsides though. It uses a cross-sectional design with data solely from Baghdad's private sector, making it hard to infer causation or apply the findings elsewhere in Iraq, including the public sector. Still, the practical takeaways are useful for HR managers. They now have info showing that beefing up supervisor training and promoting team unity can shield worker mental stamina during tough times.
Abstract
The research aims to test a hypotheses explaining the behavior of commercial banks towards government borrowing in the Iraqi economy on the one hand and the effect of internal government borrowing on bank credit. government borrowing on bank credit. The lazy bank hypothesis is one of the explanations for banking behavior, it believe a continuous increase in government borrowing from commercial banks can create a risk that leads banks to reduce their lending to the risky private sector compared to granting loans to the public (government) sector and thus eliminates their incentives to search for new profitable opportunities To invest in the private sector.
The effect of crowding out means that the rise in government sector spending leads to a decrease in private spending or sometimes even cancellation. The main reason for crowding out is to reduce the government deficit if the government borrows from the market to fill this deficit so the demand for investment in the market increases and the value of money in the market increases automatically And the interest rate increases. Using a method of Co-integration and a Error Correction Model to measure the relationship between internal government borrowing and credit in a short and long term for the period Jan. 2006-May 2020 monthly data . the results of the econometric model supported this hypothesis, which reflects negatively on the size and effectiveness of the private sector and its role in the Iraqi economy
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 purpose of this research is to study the impact of the presence of ISIS in Iraq on the reputation of joint-stock companies in this country. For this purpose, the accepted reputation of companies in the Iraqi Stock Exchange was measured through a regression model and using the hypothetical variable regarding the presence of ISIS in Iraq, the topic was investigated.
The method of conducting this research is descriptive-correlational, and the selected sample includes 35 companies that were listed on the Iraqi stock market during the years 2013 to 2018. The research hypotheses were tested using a multiple logistic regression model based on panel data.
The results of this research indicate that there is a significant relationship between the presence of ISIS in Iraq and the reputation of companies accepted on the stock exchange of this country, which means that the reputation of companies on the Iraqi stock exchange decreased with the presence of ISIS in Iraq.
Keywords: company reputation, ISIS, Iraqi economy, logistic regression.
Abstract
Research and studies related to electronic payments and the indicators of the Iraq Stock Exchange hold significant importance as they represent one of the fundamental elements contributing to economic progress. This research aims to measure the impact of electronic payments on the trading volume index in the Iraq Stock Exchange. To achieve this goal, the unit root will be tested using the Augmented Dickey-Fuller test and the Phillips-Perron test, and cointegration will be tested using the) ARDL (model according to the outputs of the) Eviews13(econometric software. The research concluded that there is a positive relationship between electronic payment indicators (amounts of electronic checks, value of bank transfers, retail payment system transfers) and the trading volume index in the Iraq Stock Exchange. The research recommends enhancing online electronic trading to help investors quickly identify trading indicators and stock prices of listed companies, which leads to increased trading activity in the Iraq Stock Exchange. This can be achieved by organizing workshops and educational seminars to provide detailed information on modern technologies used in the market
Abstract
In many economic relations, there are correlations between variables that affect each other, including the reciprocal relationship between the budget deficit and exchange rate fluctuations, especially in developing countries, including Iraq, which suffer from problems in the general budget that may be chronic, and this deficit is caused by continuing In increasing public expenditures in exchange for a decrease in public revenues, especially that the Iraqi economy is almost completely dependent on the oil sector, And due to the fluctuation of oil prices and its impact on the volume of imports, which negatively affected the state’s general budget, the study included three main sections. The first topic represents the theoretical framework of the exchange rate and the public budget deficit, and the second topic is the relationship between the exchange rate and the general budget deficit in Iraq for the period (1990-2019). While the third topic dealt with the standard analysis of the relationship between the two variables mentioned above, the study concluded that there is a one-way causal relationship between the two variables of the model, where the exchange rate is due to a deficit in the public budget in the long term
Abstract
This research aims to analyze the role of crisis management strategies in supporting Iraqi economic security in the post-2016 period, within an economic environment characterized by rentierism, a single source of income, and fragile infrastructure. The research seeks to analyze the main threats to national stability, such as public debt crises, unemployment, and inflation, while focusing on the theoretical foundations of crisis management concepts as a leadership and administrative system based on forecasting and proactivity. One of the most important objectives of the research is to focus on economic security and its management through successful crisis management strategies, and how to manage crises in a way that can reveal errors before they occur or address them after they occur. The research also relied on a quantitative analytical approach using time series data (2016-2025) and employed advanced statistical and econometric tools, including the ARIMA forecasting model and the Early Warning System (EWS) using Logit and Probit models. The study concluded with several key findings, most notably a positive but very weak and statistically insignificant correlation (p < 0.005) between crisis management strategies and short-term economic security. This weakness is attributed to the Iraqi economy's greater vulnerability to global oil price shocks and external financial fluctuations than to the effectiveness of current internal management mechanisms.
Abstract
China has realized the great importance and the great role of innovation in achieving distinguished industrial performance, so it began to support and encourage it in order to achieve this, and this is what this research tries to measure and prove through a standard study based on annual data for the period (1985-2020), and depending on the statistical program (Eviews 10).
The research recommended some proposals, the most important of which are: China advancing the most important indicators of innovation by increasing spending on research and development and achieving the quality of domestic education for China and not on education abroad. Conformity and integration must be achieved between the most important indicators of innovation, especially with regard to human development (quality education) and patents.
The model variables were (industrial performance log y) is the dependent variable. And (log x1 patents), (log x2 research and development spending), (log x3 education quality) and (log x4 technology progress), are the independent variables.
The results indicated that the complete logarithmic model is the best among other models, and to achieve this goal the research relied on the assumption that innovation achieves distinguished industrial performance in both industrialized and emerging countries, including China. The support and encouragement of innovation indicators had a moral effect in achieving industrial performance in China and achieving economic and social well-being, but this depends on the country's economic situation, strategies and laws adopted and the amount of gross domestic product allocated to support those indicators.
Through the results of joint integration, the research concluded that there is a long-term equilibrium relationship and a short-term response between the research variables, and that there is a significant effect of some indicators and an insignificant effect of other indicators, in addition to the absence of the problem of self-correlation and the problem of heterogeneity of disparity.
The research recommended some proposals, the most important of which is the need for China to raise the most important indicators of innovation by increasing spending on research and development and achieving the quality of local education for China rather than relying on education abroad. It is imperative to achieve harmony and integration between the most important indicators of innovation, especially with regard to human development (quality Education and patents) and among technological advances
The research also recommended that Iraq should study this pioneering experience and make use of it as much as possible for the purpose of modernizing the Iraqi economy,
The research also recommended conducting a future study of the industrialization experience in South Korea because it is a pioneering experiment that deserves to be studied and that it moved South Korea from a developing country to an advanced industrial country that competes with the advanced industrial countries.
Abstract
This study aimed to identify the role of the financing structure variables in reducing the financial fragility of private commercial banks. Bank operation and continuity. In its practical aspect, the study relied on a set of published financial reports and statements for two of the banks listed in the Iraqi Stock Exchange for the period between 2005 - 2019. And to test its main hypothesis, multiple regressions was used in the method of regressive deletion. The study reached a set of results, perhaps the most important of which is that there is a statistically significant inverse effect between ownership finance and financial fragility in the study sample banks. Traditional and modern hedging mechanisms that help it get rid of fragility, as well as the application of the Altman model to measure financial fragility and determine its financial position.
Abstract
Abstract
This study tests the effect of capital costs on the relationship between free cash flow (FCF) and market value. The study selected twenty-six corporations that were listed on the Jordan securities market from 2010 to 2019. The FCF is an independent variable, cost of capital is a mediation variable (proxy of WACC), and market value added (proxy of firm’s value) is a dependent variable. Baron & Kenny's methodology and the Sobel-test were used to analyze the data of the four hypotheses, including the mediation effect of capital costs on FFC & MVA. Based on the Sobel test results, there is a partial mediation effect of the cost of capital between the free cash flow and the market value added of the firm, and the free cash flow is positively related to the market value added. Therefore, FCF has the capability to send positive signals to financial market participants about the firm's performance.
Keywords: - Free Cash Flow (FCF), Weighted Average Cost of Capital (WACC), Market Value Added (MVA), Mmarket Value of Equity (MVE), Capital Asset Pricing Model (CAPM), Beta Coefficient (β).
Abstract
Neuromarketing is an emerging field that combines neuroscience and marketing to better understand the factors influencing consumer decisions. Consumer purchasing behavior has long been a focus for marketers seeking to create compelling advertisements and increase engagement. It relies on objective tools to identify consumer responses through physiological and neurological measurements. This research aims to apply brain science to marketing research, specifically using electroencephalography (EEG) and eye-tracking to determine whether a consumer will purchase a product. “The association between physiological reactions and self-reported purchase intention to marketing cues was investigated by analysing physiological data from 210 participants. The link between the independent factors (product category and advertisement type) and the dependent variable (purchase intention) was investigated using descriptive, correlational, and regression methods. The results confirm that knowledge of neuromarketing significantly boosts practicality (β = 0.726, p < 0.001), which enhances marketing efforts (β = 0.611, p < 0.001) and social media communication effectiveness (β = 0.712, p < 0.001).” The study found that both frontal lobe alpha and beta wave activity (neural reactivity) and fixation duration and number of fixations (visual attention) were strong predictors of purchase intention, with fixation duration being the strongest predictor. Results suggest that emotional advertising elicited greater purchase intention than informational advertising, with the effects of emotion moderated by product category. This research presents evidence for a model that uses EEG and eye-tracking in conjunction to develop insights into consumer behavior. The paper provides an immediately applicable framework for marketers trying to revamp their advertising strategy.
Abstract
Quarterly data were used, with (48) views, and a research problem was posed: Are the expected digital contributions to raising levels of financial inclusion addressed through the quality of digital financial services provided to a sample of the Arab countries under study for the period 2011-2022? The aim of study to shed light on the most important concepts, basics and emergence of financial digitization and financial inclusion, specifically the quality dimension and the extent to which it is affected by some indicators of financial digitization and attempt to disentangle some of the closely related concepts, as well as building a quantitative model capable of clarifying the size, impact and analysis of some indicators of financial digitization represented in (the procedure Or receiving digital payments for those in secondary education +15MPS, making or receiving digital payments for those in primary education or less (MRE), creating digital payments for adults over 25 years of age (MRA), creating digital payments for youth between 15-24 years of age (MRB), in the dependent variable represented by: , Quality/Education, represented by borrowing for health purposes (BHP), and Quality/Age, represented by the number of inactive accounts +15 NIA) by explaining its impact on the financial inclusion dimension (quality(
The ARDL model using the statistical program (Eviews 10) showed that there is a and (significant relationship) between the indicators of financial digitization and financial inclusion, represented by the quality dimension and the models that were tested and based on the global financial inclusion database The Global Findex Database 2021. study reached a set of Conclusions and proposals: Perhaps the most important of them is that the results of the short-term tests were consistent with the long-term results for the two variables with the same interpretation. The compatibility may also be due to financial theory and that those who are younger within this classification have new trends and care by parents for financial awareness and financial knowledge.
Abstract
Most organizations seek to improve their performance through re-layout their activities. Therefore, the layout decision is one of the important decisions for operations management, as most service organizations are concerned with the layout through good organizing of service delivery centers according to scientific foundations in order to reach to efficient layout. So this study seeks to improve the layout of the driver’s license issuance service line by using the theory of queues in the Central Registration Compound – Husseiniah which suffers from the problem of great momentum throughout the official working hours, especially with regard to the license issuance service, this momentum causing a number of problems that the customer suffers from when he visit the compound. The most important problem is the long waiting queues of the customers whose wait for the completion of this license. As well as the great momentum in some procedures at the license issuance service center due to the overlap between these procedures and another procedures in other services lines Therefore, Guided by this, the problem of the study is embodied in the possibility of improving the internal arrangement of the permits issuance service at the General Traffic Directorate / Central Registration Compound – Husseiniah by using the theory of queues. This service was chosen as a sample for the study as it is the service that witnesses great momentum by customers compared to the services it provides The complex and therefore, there are long waiting lines in front of many of this service's procedures, which make it bottleneck points due to the poor layout of its procedures The importance of this study is evident in that it will, when applied, contribute to providing an layout form for the service line. The study sample will help improve this service by reducing the customer’s waiting times in the queue and in the system, in order to serve the largest possible number of customers. The researcher adopted the case study approach using some quantitative methods, namely the queue model to determine the nature of the waiting system for the service, the study sample and proposing a new layout for this line, as well as the simulation method to simulate both the layout and the proposed and compare them using queue measures, and in order to improve the internal arrangement of the service Issuing the license The license issuance service centers were separated into two channels for each service center and the appropriate internal arrangement was chosen, which contributes to reducing the rates of waiting times. the study aims to apply the appropriate model of waiting queues models to re-arrange the layout service centers for driver’s license issuance service line The study reached to set of conclusions and recommendations, the conclusions indicated that the proposed layout according to the queuing theory achieved a clear improvement in the performance standards represented by (the number of customers in the system; the average time customers spend in the queue and the total time in the system). Therefore, the study recommends the compound to adopting the proposed layout according to the queuing theory because it helps to achieve a streamlined flow of customers and reduce the average waiting time in both the queue and the system
Abstract
The issue of monetary policies and their role in achieving economic stability and economic growth aims at price stability as a primary goal, and with the diversity and development of monetary policy tools, it has become an important part of the comprehensive economic policy in countries in general. As a result of the serious negative effects of inflation and its reflection on the economy, economic policy makers worked on using monetary policy tools to address inflation by influencing the supply of money and demand for it in line with a set of economic goals and the prevailing economic conditions in the country concerned. Central banks have adopted the monetary policy tool and their implementation, as the Central Bank of Iraq worked to adopt a set of technical and legislative measures through its monetary tools to achieve stability in the general level of prices. The researcher aims to identify a more effective tool than the monetary policy tools in dealing with inflation in Iraq for the period 1991-2019. The results of the test showed that open market operations had an impact in the current year and the previous year on inflation. The researcher used the tools of modern standard and mathematical tests that would determine Factors affecting inflation, as the study used the NARDL model to separate the negative and positive differences for each variable, and then tested them on the dependent variable, and this is a somewhat modern method in standard tests.
Abstract
The research aims to reach the optimal management of water resources in the city of Baghdad by using the Analytic Hierachy Process - AHP, which is one of the effective methods of supporting the process of making multiple decisions. Baghdad faces many challenges related to the water sector, including a lack of water quantities available, water deterioration, institutional and administrative challenges. The research follows a comprehensive scientific methodology that begins to determine the problem, and set clear goals related to improving the effectiveness and efficiency of water management and ensuring its sustainability. Where an analytical model is built with the use of (AHP) analysis, which includes defining the main goal of (optimal water management), standards of evaluation (water pricing, awareness and aqueous education, systems and water standards, legislation and water laws, water losses), and possible alternatives (improving infrastructure Rationalizing water use). The data was collected through a questionnaire for the competent authorities and experts in the water sector exclusively. Through the AHP (AHP) application, both standards as well as alternatives and arrangement were analyzed based on the relative weights of each standard. The results show the possibility of using (AHP) to direct specialists and decision makers towards choosing sustainable and effective solutions to address water issues.
And highlighting the results of the research was the possibility of access to the optimal water management in the city of Baghdad, by formulating a comprehensive water management approach by adopting a strategy to integrate school standards and alternatives, and set a maximum priority for the application of rationalization of water use as an implementable option and the first step to achieve a sustainable water resource, which supports Achieving efficiency of water resources optimall.
With the presence of practical recommendations that are applicable, most notably promoting the rationalization of water use through a comprehensive work for both water legislation and awareness of users of the importance of water, as well as the need for water pricing to estimate the value of water as an important resource. The research is expected to improve the management of water resources in Baghdad, and it can also constitute an applicable model in other cities facing similar challenges.
Abstract
The current research tries to test the nature of the relationship between experiential marketing in enhancing customer confidence and providing a model that can be applied in the Iraqi environment on a large scale. Formulating the research problem, expressed in the following question: Is there a relationship between experimental marketing and its dimensions in enhancing customer confidence? Therefore, the research seeks to study the sub-variables of experimental marketing and to show the extent of their contribution to gaining the customer's trust and to determine the type and nature of the relationship between experimental marketing and customer confidence. The researchers relied on the field study method and the descriptive analytical approach in completing the study and achieving its objectives. The researchers randomly sampled mall customers to conduct a survey of opinions using the questionnaire form, and the number of respondents reached (181) individuals. The data was analyzed using the spss v.26 statistical analysis program, and the structural equation was built by AMOS V.22. Appropriate statistical measures were used to test hypotheses. The research concluded that there is a relationship Impact and correlation between experiential marketing and customer confidence
Abstract
Foreign trade is one of the basic sectors of any country's economy. It is of great importance in developing economic relations between countries worldwide, especially developed and developing countries, through the import and export of goods and services, both visible and invisible, and the movement of capital and gold trading. Foreign trade activities are usually carried out through the mechanism of linking the exchange rate of the local currency to foreign currencies. The importance of this study lies in highlighting the fluctuations in the exchange rate of the Iraqi dinar against a basket of foreign currencies, especially the US dollar. These fluctuations directly affect the economy in general and the costs of importing goods and services in particular. This study aims to measure and analyze the impact of exchange rate fluctuations on Iraqi imports for the period 2004–2023. To achieve the study objective, the study relied on time series data and used the Autoregressive Distributed Lag (ARDL) model to analyze the relationship between the dependent and explanatory variables in the long and short term. The study found a statistically significant positive relationship at the 5% level between the exchange rate and imports in the long term, which means that the rise in exchange rates in Iraq led to an increase in the volume of imports during the study period. based on these results, the study recommends the need to create a stable economic environment for the exchange rate of the Iraqi dinar against foreign currencies, especially the US dollar, in addition to strengthening the role of the Central Bank of Iraq in controlling the official and parallel exchange rates to limit their negative impact on the increase in consumer imports.
Abstract
Private investment is the cornerstone of building the economies of developed and developing countries by supporting productive activities and increasing economic growth and development. This research aims to identify the positive impact of the private sector on improving the Iraqi economy and increasing the gross domestic product (GDP), which is reflected in reduced unemployment and poverty, especially during years of financial and economic crises. Despite the problems facing the private sector and its low investment, it remains the primary driver of economic growth. Given the importance of the topic, the research aims to identify the impact of private investment on economic growth in Iraq for the period (2004-2022) using advanced standard methods and approaches, including unit root tests, cointegration, the error correction model (ECM), and the immediate response function. The study found a relationship between private investment and economic growth in the short term, and an inverse relationship in the long term.
Abstract
Due to the seriousness of drug abuse, especially among young people, the researchers emphasize the importance of educational institutions in curbing this phenomenon. Schools serve as a bridge between youth, their families, and society, playing a crucial role in educating young people about the dangers of drug use and addiction, and guiding them toward healthy alternative activities. This research highlights the Icelandic experience as a successful model from the 1990s, where innovative programs and awareness efforts were implemented in collaboration with local entities to reduce drug abuse.
Abstract
The higher education sector is considered one of the important sectors and is referred to as the vital artery due to its great importance in providing the labor market and state institutions with expertise, skills and human energies. This sector's contribution to the development process by keeping pace with modern technology and sciences and its possession of enormous human competencies, expertise and potential has made this sector a major focus of interest for other sectors. The main purpose of the study is how to maintain the quality of performance and sustainability of quality through sustainable development. A random sample of workers in the higher education sector was taken and the questionnaire was the main tool for data collection, where (235) questionnaires were distributed, of which (192) were valid for use. The (SPSS) and (AMOS) Structural Equation Model (SEM) version (25) were used to analyze the data and results. There is a significant positive statistical relationship between transactional leadership and sustainable development. In addition, there was a significant impact and role of the mediating variable (performance quality) on the relationship between the independent variable (transactional leadership) and the dependent variable (sustainable development (.
Abstract
Despite the growing interest in the circular economy as a new global model, which emerged out of scarcity of resources, increased consumption and environmental pollution, the process of disclosing its information within sustainability reports still needs research and study. Hence, the research problem raised a question about whether there was an impact of the transition to a circular economy on sustainability reports within the economic, environmental and social dimensions. The aim of the research is to define the concept of circular economy and its impact on sustainability reports, which is the way through which its principles and activities are disclosed in the economic units that adopt it, by focusing on its indicators and their disclosure within (GRI) standards and indicators, and using the descriptive analytical method of the disclosure process and its impact on Sustainability reports, a number of conclusions were reached, the most important of which is the similarity and connection between the circular economy and sustainability, and the need to disclose information about the circular economy within the sustainability reports, because it enriches its information, and that this will help improve the quality of these reports, because it will add necessary information that keeps pace with the new trend in the world Business.
Abstract
This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities
Abstract
The issue of international sanctions on Iran because of its nuclear program is one of the thorny and complex issues due to the differing positions of the countries of the region on the Iranian nuclear program and on the relations between Iran and the countries of the region, as well as the position of the United States of America, the most influential power in the file of this program.
The economic sanctions on Iran prompted the latter to continue its nuclear program and return to the arms race in many different forms and manifestations, but this led to a decline in Iran’s economic capabilities, especially its financial ones, and a restriction on Iranian oil production as it constitutes the main and important resource along with gas in running the wheel of the energy economy, and a decrease in Iranian oil production. Economic growth and oil exports declined despite Iran adopting the so-called resistance economy or war economy based on smuggling. Iran also faces major political and security challenges in light of the risks surrounding it, in addition to increasing interference in its internal affairs due to the increasing number of expatriate workers in its societies. The pretext of labor-exporting countries to provide them with protection and incite political and religious conflicts, not to mention the fear of the outbreak of a direct military confrontation, which portends a humanitarian catastrophe with undesirable consequences. The most prominent results were the impact of international economic sanctions on the gross and real domestic product, economic development, and the high rate of inflation and unemployment, which made The Iranian economy is vulnerable to structural imbalances and the loss of its role in global economic activities.
Abstract
This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservative institutions, and the study also found that conservative institutions during the Coronavirus pandemic had achieved a higher correlation coefficient during the pandemic compared to the pre-pandemic period, where it reached Pearson correlation coefficient (0.932) during the 2020 year for conservative institutions, while the Pearson correlation coefficient between conservatism and the market value of shares reached (0.853) during 2019,and A study found that the effect of accounting conservatism on market share prices for the year 2019 amounted to (0.731), which is significant regression, and in 2020 it reached (0.852), which is a significant regression, that is, the effect increased by (0.121) during the pandemic period , and this is evidence of the market need for conservatism. Therefore, our study recommends the adoption of accounting conservatism, but in a reasonable manner without exaggeration to face challenges and crises, because the market trusts more conservative accounting policies compared to the impulsive policy.
Abstract
Theoretical Framework:
This study addressed the phenomenon of quiet quitting as a behavior manifested in employees performing only the minimum required work without showing additional commitment or initiative. This phenomenon is linked to causes such as burnout, lack of appreciation, and the absence of career advancement opportunities, making it a direct threat to employee engagement and organizational performance stability. The study aimed to explore the relationship between the dimensions of digital leadership and the dimensions of quiet quitting among the employees of Al-Maram Advertising Company.
Objective:
The study aimed to test the hypotheses regarding the relationship and impact between the dimensions of digital leadership — namely (digital leaders' competence, digital leaders' capability, organizational structure, and organizational strategy) — and the dimensions of quiet quitting — represented by (work overload, unfair compensation, poor work environment, and lack of career advancement opportunities). It also sought to analyze how digital leadership contributes to reducing levels of quiet quitting.
Methodology:
The study employed a quantitative analysis based on questionnaires distributed to employees of Al-Maram Advertising Company, with data collected from 48 employees in addition to interviews with senior and middle management. A structural model was designed to illustrate the direct effects of each digital leadership dimension on quiet quitting.
Findings:
The study revealed a statistically significant inverse relationship between all dimensions of digital leadership (competence, capability, structure, and strategy) and manifestations of quiet quitting among Al-Maram employees. Collectively, digital leadership accounted for 92% of the variance in quiet quitting (R² = 0.922), with digital leaders' competence having the strongest effect (β = -0.755). While the contributions of the other dimensions were smaller, they remained statistically significant. The results confirm that enhancing digital leadership practices effectively reduces the likelihood of employees’ psychological withdrawal.
Recommendations:
The study recommended that Al-Maram Advertising Company focus on improving digital leaders’ competence through specialized training programs in digital leadership, and activates clear strategies for leveraging technology in communication and motivation. It also advised restructuring the work environment to align with digital transformation requirements. Moreover, the study recommended developing clear promotion and recognition policies to ensure employee motivation and reduce the likelihood of quiet quitting, thereby enhancing employee engagement and sustaining the company’s high performance.
Abstract
The study centered on the fact that there is an ideological controversy related to the problem of the study, as it aimed to know the role of the quality of work life among workers in private hospitals, the focus of the research (Al-Kafeel, Zain Al-Abidin, Al-Hujjah) Its dimensions (salary adequacy and fairness, correct working conditions, opportunities to exploit capabilities, opportunities for career growth, social integration) and its impact on organizational citizenship behavior in its dimensions (altruism, conscience awareness, sportsmanship, civility, voluntary participation). The problem of the study was raised out of the most important questions, which is the degree of availability of the quality of work life and organizational citizenship behavior and the level of the relationship between them in terms of correlation and influence. Out of (108) employees, according to the nature of their work. Statistical data were analyzed using the statistical program (Spss.V25), and to test the validity and reliability, the Alpha Crow-Nbach coefficient was used, and to test the hypotheses of the study, the PEARSON simple correlation matrix was used. The researcher came to the conclusion that there is a correlation between the two variables, as it was a strong positive correlation, which indicates a high presence and awareness of the concept of quality of work life among hospital workers, which enhances organizational citizenship behavior.
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
Since the beginning of the Industrial Revolution, the global economy has been dominated by the so-called linear economic model, which has proven its limitations and has placed a great pressure on the world's resources. In light of the limited resources and the growing environmental issues, it became important to search for new and more sustainable economic models, so the trend towards a circular economy began by developing advanced steps to get rid of waste and make use of it at the lowest economic and environmental costs. The contribution of the circular economy to sustainable development is determined by the ability of the circular economy to achieve its vision of a flexible, innovative and transparent economy, and by its continued success in building global partnerships with companies, governments and civil society.
Abstract
The problem of the study stems from the fact that the relationship, whether effect or causation, is not fixed between fiscal policy and economic performance variables, including economic growth and unemployment, as it differs from one country to another, and from time to another time depending on the nature of the economies under study, The study aims to verify empirically about the impact of fiscal policy tools on economic growth and unemployment with determining the direction of the causal relationship of these variables in Jordan for the period (1990-2021). The study used models (Cointegration) for the long-term relationship and vector error correction models (VECM) for the short-term relationship and (Granger) test for the causal relationship. the study concluded that the effect of government consumption spending is negative on economic growth and unemployment, and there is no effect of government investment spending on either economic growth or unemployment, with a causal relationship from government spending, especially consumption, to both economic growth and unemployment, as it found That taxes have a positive effect on economic growth and do not affect unemployment with a causal relationship from taxes to economic growth and unemployment, while the causal relationship was from taxes on income to economic growth and from customs taxes and foreign trade to unemployment, while the causal trend was from economic growth to taxes customs duties and to taxes on foreign trade, these results support the neoclassical point of view in terms of the relationship of influence and support Keynesian law at the expense of Wagner's law regarding causation. As for public debt, its impact was negative on economic growth and positive on unemployment, and the direction of the causal relationship was from debt to economic growth only.
Abstract
The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.
The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.
Abstract
This study aimed to determine the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies in the Iraqi Ministries of Environment and Industry and Minerals. While the impact of organizational culture has been extensively studied, its specific effect on the adoption of environmentally friendly technologies has not been previously investigated, which constitutes the epistemological problem addressed by this study. Furthermore, the Iraqi environment suffers from a lack of applied studies and empirical evidence related to environmental sustainability. Therefore, this study seeks to answer the central question: What is the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies? This study was conducted in the Iraqi Ministries of Environment and Industry and Minerals. Data were collected from a purposive sample of 110 senior administrative leaders in these ministries.
The study employed an inductive approach and used a descriptive-analytical method to present and analyze its data. Data analysis was conducted using SPSS and Amos software. Exploratory and confirmatory factor analysis was used to verify the quality of the study instrument and model. Descriptive analytical tools such as the arithmetic mean, standard deviation, and coefficient of variation were used to present, analyze, and interpret the study data. Simple regression was used to test the hypotheses.
The study concluded that the mechanisms adopted to enhance organizational culture constitute an integrated and interconnected system that fosters an organizational environment supportive of adopting environmentally friendly technologies. These mechanisms have a cumulative and interactive impact on promoting environmental values and transforming them from mere theoretical concepts into daily organizational practices. When leadership adopts exemplary environmental behaviors and expresses a clear commitment, designs reward systems to encourage green practices, creates a flexible organizational culture adaptable to technological changes, uses rituals and symbols that reinforce environmental identity, and provides training programs that develop environmental awareness and skills, they collectively create a profound cultural shift. This shift makes the adoption of environmentally friendly technologies not merely a response to external demands, but an integral part of the organizational identity and an automatic behavior for employees at all levels.
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
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 study aimed to explore the effect of using a sustainable balanced scorecard in the relationship between strategic cost management methods and strategic performance of Jordanian public shareholding industrial companies by shedding light on the most important modern administrative and accounting techniques used by advanced industrial companies in managing their costs and following up on the implementation of necessary corrective and preventive measures to enhance areas of strength and address areas of weakness in their strategic performance. The study population consisted of all employees in Jordanian public shareholding industrial companies. To achieve the objectives of the study, a questionnaire was developed and distributed to (205) individuals working in Jordanian public shareholding industrial companies. (158) questionnaires were retrieved, of which (146) were valid for analysis. To test the hypotheses, Structural Equation Model (PLS- SEM).
The study found that there is an effect of using a sustainable balanced scorecard in the relationship between total quality management method and strategic performance of Jordanian public shareholding industrial companies. However, the results of the study indicated no effect of using a sustainable balanced scorecard in the relationship between other strategic cost management methods (Target costing method, comparative measurement method) and the strategic performance of Jordanian public shareholding industrial companies. Based on the results of this study, the researchers reached several recommendations, The most important was: the necessity of Jordanian public shareholding industrial companies to enhance the implementation of strategic cost management methods, especially the target costing method, due to its positive effect on the use of a sustainable balanced scorecard. Moreover, it is essential to reconsider the application of comparative measurement method and work on its enhancement to be more effective in supporting the use of a sustainable balanced scorecard and improving strategic performance
Abstract
The quality of earning is one of the most important elements used in evaluating the real financial reality of the company, which is reflected in its financial statements and future profits, as the current study included an analysis of the relationship between the quality of earning and the growth of companies for four companies registered in the Saudi stock market and for the period (2009-2018). Both accounting conservatism and the criterion of closeness to cash models were relied upon to measure the quality of these companies' earnings. While both the sustainable growth and the internal growth models were used in measuring the growth of the research sample companies. The statistical analysis represented by finding the correlation coefficient was used for the purpose of examining the relationship between the growth factors and the quality of earning used in the current study. The results showed a strong relationship between the criterion of closeness to cash model as a measure of the quality of earning and both the coefficients of sustainable growth and internal growth. The results also presented the absence of a clear relationship between the accounting conservatism coefficient and the measured growth coefficients in the current study of the research sample. The current study recommends the importance of the obligation to disclose profits in line with accounting principles and sorting out companies that follow the method of profit management and manipulation of financial statements. The study also recommends conducting more research in the field of measuring the quality of earning and its relationship to the growth of companies
Abstract
The research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have achieved great profits for the banking industry by applying it to the Iraqi banking industry during the period
(2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,
Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment
Abstract
This research adopts a model that is reflected in its main objective on studying the concept of ethical leadership and its role in improving the performance of teaching staff in relation to ethical leadership behaviors and proving its relationship to teacher commitment.
To achieve this, the research scale was built based on the dimensions of ethical leadership and performance by constructing a questionnaire (research tool), which consists of 20 questions divided equally on each dimension, which was aimed first at the perception of ethical leadership and the factors that affect ethical leadership as well, as well as improving performance among The research sample. The research presents the fundamental importance in exploring the perception of the teaching staff in the judiciary of knowledge of ethical leadership practices and their role in improving their performance and to what extent the dimensions of ethical leadership or behaviors and influence on their ethical leadership practice are related. In order to reach the objectives of the study, by relying on the analytical descriptive approach, the data was collected in a comprehensive inventory method, as it was applied to the teaching staff in a number of schools in the district of science in Salah al-Din governorate, which represents the research community. The number of distributed questionnaires reached (140) questionnaires, (112) of them, or 80%, which represents the approved sample of the study valid for statistical analysis, and it was analyzed according to the statistical analysis program SPSS.V22, based on the statistical indicators (arithmetic mean, standard deviation, percentage of difference factor and T-test).
The study came out with several conclusions, the most important of which is that: (a) ethical leadership positively affects the performance of teaching staff, (b) school leadership plays a positive role in promoting ethical behaviors among its educational cadres, and the study made several recommendations, including: Strengthening the moral qualities represented by justice, cooperation, firmness and trust Self-leadership of the surveyed schools as it governs their relationship with others and improves the level of individual and overall performance in the organization.
Abstract
The study aims to achieve several objectives, the most important of which is to analyze the nature of the financing behavior adopted by business companies, by measuring the impact of financing behavior—represented by short-term debt, common stock, and retained earnings—on Economic Value Added (EVA) using the EVA model for a selected sample of business companies listed on the Iraq Stock Exchange during the period from 2005 to 2024. The study relied on the descriptive-analytical approach to present the theoretical and analytical aspects of the research variables, and the quantitative approach to test the research hypotheses in order to address the research problem, which revolves around the question: To what extent does financing behavior affect the Economic Value Added of industrial companies listed on the Iraq Stock Exchange? The study assumes a main hypothesis positing the existence of a statistically significant impact of financing behavior on the economic value of industrial companies. To test the research hypotheses, time series data and multiple linear regression analysis were employed. The results revealed a statistically significant negative impact of common stock financing on Economic Value Added, a statistically significant positive impact of retained earnings financing on Economic Value Added, and no significant impact of short-term financing on Economic Value Added.
The study concludes with a set of recommendations for financial decision-makers in the business companies of the study sample to help enhance their economic value, including: adopting an effective financing policy that ensures the optimal use of shares as a financing tool, achieving a balance between equity financing and debt financing.
Abstract
The process of pricing bank loans is one of the most important sources for the bank’s
revenues, as loans represent a large part of the bank’s assets. The research aims to measure and
know the impact of bank loan pricing indicators on credit risk. When the bank sets a high interest
rate, this leads to a loss of customers by going to other banks to obtain loans, and if a low interest
rate is set, this leads to a loss for the bank. Therefore, banks should use modern methods of
pricing bank loans. The research community represents the banks listed in the market. Iraq Stock
Exchange. As for the research sample, it consisted of 8 banks that were selected from among 24
banks listed on the Iraq Stock Exchange that meet the research requirements, and for the period
(2006-2015), and a set of financial indicators were used (return on net funds used, weighted
average cost of capital, Z-Score Profitability objective) Measurable research variables .
Abstract
The research aims to know the extent to which the principles of governance are applied to the accounting conservatism in the Iraq Stock Exchange represented by the commercial banks (Al-Khaleeji Commercial Bank, Al-Mansour Investment Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Sumer Commercial Bank, Ashur International Investment Bank) where the problem was The research is there an effect of applying the principles of governance on accounting conservatism, and a questionnaire was used to collect data, and the research tool included (33) paragraphs, and (92) questionnaires were distributed through personal e-mails (58) questionnaires through personal interviews, where a sample was formed Research from (120) employees working in the banking sector. The results were analyzed using the statistical program (spss), with a correlation relationship attributed to the application of governance principles to accounting conservatism. The research hypotheses were tested using (Kolmogorov-Smirnov K-S) program, and accounting conservatism was measured by using the (BTM) model through actual data. For the published financial reports, through the use of a measure of the book value of property rights to the market value of property rights, and the research ended with the most important conclusions and recommendations, which are that Iraqi banks are committed to applying the principles of governance, and that there is a correlation relationship attributed to it between the application of Iraqi banks to the principles of governance and the level of accounting conservatism. Determine the relative importance of the principles of governance on the practices of accounting conservatism
Abstract
The research deals with post-war economics: economic problems, recovery and stability policies for post-war economies with a reference to Iraq for the period 2000-2019, as it clarifies the terms related to post-war economics, and its importance to international organizations that often resort to intervention in order to achieve peace in conflict areas, It also deals with the motives leading to war, and the factors that stand behind them, and the research stands on the most important economic effects of the conflict, and the economic problems faced by countries in the post-conflict phase in order to determine the best ways to address them. The war, while the second topic deals with the economic effects of the conflict, while the third topic deals with recovery and stability policies in the post-conflict phase, and the fourth topic deals with economic growth and indicators of economic reform in Iraq, and the research ended with a set of conclusions and recommendations.
Abstract
This study aims to demonstrate the impact of announcing the distribution of dividends in light of information asymmetry and in light of the phenomenon of terrorism for the purpose of predicting stock prices for companies listed on the Iraqi Stock Exchange. The study was applied to a sample of various market sectors, taking into account the diversity in the sectors, which included Mosul Dam Company that met the conditions of the study, which identified the companies that distributed dividends for two consecutive years (2014-2015), and the event study method was used with a (40) day event window with a period of (20) days before and after the event to measure the information asymmetry, as the forecasting method was adopted to identify the effects. The future of the dividend decision depends on investors' decisions in light of conditions of instability. In addition, two statistical methods were used to test the study's hypotheses, namely the regression analysis method and the scenario method. The study reached a set of conclusions, the most important of which is the possibility of achieving extraordinary returns by relying on the informational content of the dividend dividend. There is also a significant impact Statistical significance for the dividend decision due to information asymmetry. The scenario method contributes to predicting stock prices better than the traditional method. One of the most important recommendations reached by the study is the necessity of adopting scientific methods to measure the impact of market-related terrorist events on the accuracy of financial results, especially the use of mathematical models to measure the impact. Market events on stock prices. It is also preferable to adopt the scenario method in predicting stock prices and financial performance and adopt it as a model that provides multiple options for financial decisions, in addition to not being satisfied with the extraordinary return as only one tool for making investment decisions, but rather other factors such as risk must be taken into account.
Abstract
The United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.
This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).
Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.
As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.
Abstract
Renewable Energy and Its Role in Maintaining Climate Balance
The intensity of global climate challenges is increasing, prompting a focus on renewable energy production to achieve the necessary climate balance. Reports from global institutions and specialized organizations indicate that greenhouse gas emissions need to be reduced by nearly half by 2030 to avoid the worst effects of climate change and reach net-zero emissions by 2050.
Global reports highlight that a significant portion of greenhouse gases surrounding the Earth, which trap the Sun’s heat, is generated through energy production by burning fossil fuels to produce electricity and heat. Fossil fuels, such as coal, oil, and gas, are by far the largest contributors to global climate change, accounting for more than 75% of global greenhouse gas emissions and nearly 90% of all carbon dioxide emissions.
The role of renewable energy sources (abundantly available around us through the sun, wind, water, waste, and geothermal energy) stands out due to their natural availability. These sources emit little to no greenhouse gases or pollutants, making them a critical component in combating climate change.
Abstract
Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).
Abstract
The research aims to clarify the nature of the banking human resources management information system, as well as to introduce the concept of redesigning jobs in banking organizations, in addition to determining the frameworks of the relationship of correlation and influence between the two variables in the Iraqi banking sector in order to identify a number of means that can be adopted by banking departments in order to build an integrated business model linking the outputs of information systems and their adoption in the process of scientific and systematic redesign of jobs and highlights the importance of the study by addressing important administrative topics added To the literature of administrative sciences, in particular the banking human resources information system and the element of redesigning banking functions, and a sample
The study with (83) respondents in (4) private banks in Baghdad and the opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments according to the program (SPSS) and a research came out with a number of conclusions, the most important of which is the existence of a high impact relationship to the level of development and performance of the human resources information system in redesigning jobs and one of the most important recommendations of the study is the need for the various banking departments, whether operational or supportive, to accurately determine their needs from the various disciplines so that the human resources department in banks can reach To harmonize the job with the specifications of the incumbent and through the use of methods in redesigning jobs in a scientific manner, specifically when using the method of job characteristics
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
Through the current research، we aim to investigate the possibility and relationship between the (administrative negotiation management) and the (smart organizations) ، which was represented by a number of intellectual and applied questions، as well as a statement of the influential role in developing the model of smart organizations as one of the modern topics in the application environment. Based on the previous literature by presenting the theoretical side of the researcher's variables، also the applied side was based on the questionnaire form as a tool for data collection، and then the correlation and influence relationships were tested by a group of statistical means، as well as the possibility of implementing them in the application environment، the research concluded that there is a correlation between The management of administrative negotiation and the dimensions of smart organizations، as well a significant influence relationship to the management of administrative negotiation and the dimensions of smart organizations.
Abstract
يهدف البحث الى تحديد دور ممارسات وأساليب وتقنيات تمهيد الدخل في التنبؤ بالفشل المالي في الشركات، والتعرف فيما اذا كانت هذه الممارسات تؤدي الى زيادة او تقليل احتمال الفشل المالي، وكيف تؤثر في قرارات مستخدمي القوائم المالية، فضلاً عن تحديد الاطار النظري لتمهيد الدخل والفشل المالي والتنبؤ بالفشل المالي واهم النماذج المستخدمة في التنبؤ بالفشل المالي، وذلك من خلال اختبار فرضيات البحث ومحاولة التوصل الى حل لمشكلته المتمثلة بعدم وضوح العلاقة بين تمهيد الدخل و الفشل المالي، والتي تجسد مشكلة البحث التي يمكن صياغتها في التساؤلات الآتية: هل تساهم ممارسات تمهيد الدخل في زيادة احتمال الفشل المالي؟ هل يؤثر تنوع ممارسات تمهيد الدخل في احتمال الفشل المالي؟وقد استند البحث على فرضيتين رئيسيتين هما: توجد علاقة لتمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman. ان علاقة تمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman هي علاقة طردية.وقد تم تطبيق البحث على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية، اذ تم اختيار المصرف الذي يكون صافي دخله غير المستقر.وبالاعتماد على القوائم المالية توصل البحث الى عدد من الاستنتاجات من اهمها: اظهرت نتائج البحث ان المصرف كان ضمن نطاق مرتفع من خطر الفشل المالي،و ان دور التمهيد كان محدوداً وغير مستمر خلال مدة الدراسة البالغة خمس سنوات، وكانت طبيعته سلبية في اغلب الفترات مما يعني انه لم يساهم بشكل كبير في تقليل خطر الفشل المالي.
Abstract
The significance of this research lies in its integration of two key variables: first, innovative marketing, which represents a flexible marketing model that offers companies new methods to present their products and services by introducing changes in how the product or service is delivered, as well as in the channels used for transmitting marketing messages; and second, customer satisfaction, the understanding and analysis of which is essential for maintaining customer loyalty and, consequently, preserving and increasing the company’s market share.
The aim of the study is to explore "The impact of innovative marketing on enhancing customer satisfaction." The research problem was formulated through a set of key questions, most importantly: Does innovative marketing have an effect on achieving customer satisfaction?
To collect the necessary data, the research relied on a questionnaire as the primary tool. The study targeted the Scientific Pharmacist Office, which serves as a marketing agent for Samara Drug Industry Company and several other pharmaceutical companies across different regions in Iraq. A random sample of 65 employees working in the company was selected. Data were analyzed using SPSS v24.
The study reached several conclusions, the most notable being:
“The data analysis revealed that the company’s management pays considerable attention to the dimensions of innovative marketing, with the highest levels of attention focused on promotional innovation and distribution innovation, which in turn contributes to achieving customer satisfaction.”
Among the most important recommendations:
“The company should be proactive and quick in providing new and distinctive products to ensure customer satisfaction, which would increase its market share and guarantee its sustainability in the market.”
Abstract
The research aims to study the correlation and influence of the independent variable organizational Dehumanization in generating the dependent variable cynicism in the workplace This is to reduce cynicism in the workplace, as it is one of the negative phenomena spread in society in general and in the Ministry of Labor and Social Affairs in particular. The research also aims to shed light on one of the modern vocabulary that is dealt with extensively by management writers, which is organizational Dehumanization, and what are the consequences and negative effects that it can have in the Ministry of Labor and Social Affairs. From here, the main problem of the research was identified, which is (What are the reasons that lead to the appearance of cynicism in the Ministry of Labor and Social Affairs? Does the Ministry of Labor and Social Affairs suffer from organizational Dehumanization?). The questionnaire was the main tool for collecting data and information. The research was conducted at the center of the Iraqi Ministry of Labor and Social Affairs, and the research community was represented by all employees at various administrative levels, by choosing a random sample, as (123) questionnaires were distributed, and (104) audited and measurable questionnaires were received. Which represents (85%) of the total distributed questionnaires. In order to process the data, many statistical methods were used, most notably the arithmetic mean, standard deviation, Pearson correlation coefficient, and structural equations model. The most important findings of the research is that there is a significant impact of organizational humanity in generating cynicism in the workplace in the Ministry of Labor and Social Affairs.
Abstract
Financial inclusion, defined as the process of ensuring access to appropriate financial services for all individuals and businesses, plays a crucial role in driving economic development and reducing poverty. In this context, universal banks—also known as full-service or universal banks—have emerged as key players in promoting financial inclusion by offering a wide range of financial services under one roof. These institutions provide individuals and businesses with access to savings, credit, insurance, investments, and payment services, which are essential for participating in modern economic activities.
Abstract
The Iraqi economy has known the phenomenon of foreign currency substitution since the eighties, with the increasing deterioration of the value of the Iraqi dinar and the appearance of signs of rapid inflation. Its actual expansion began with the phase of imposing the economic blockade in the nineties. Despite the decline in inflation rates following the phase of the economic blockade, the political, economic, and security turmoil After 2004, it was negatively affected by high inflation rates, especially during the period (2004-2007), which was reflected in the use of the US dollar as a tool to measure future payments, then a store of value, and then a medium of exchange in transactions that take place locally. Our study attempts to identify the phenomenon of foreign currency substitution in all its meanings and its relationship to inflation. Verifying the phenomenon of foreign currency substitution and determining its reality in the Iraqi economy during the period (2004-2022) In order to achieve the goal, the study adopted the inductive approach in analyzing the phenomenon under study, used the descriptive analysis method, and chose the correlation model to analyze the data and reach the results. After following the International Monetary Fund index in measuring foreign currency substitution represented by dividing deposits in foreign currency by the broad money supply, the study concluded There is a direct relationship between the inflation rate and the rate of foreign currency replacement in the Iraqi economy, with a strong direct correlation rate of (0.70) Therefore, the phenomenon of foreign currency substitution must be taken into consideration and the necessary measures taken to reduce it, especially through policies to stabilize inflation rates at low levels and search for another way to price crude oil instead of the US dollar, and let it be a basket of foreign currencies in order to reduce the linkage of the Iraqi economy to the dollar
Abstract
With increasing environmental pressures and resource scarcity, the transition from the linear “take-make-dispose” model to a circular production system (CPS) has become a strategic necessity for companies. This research addresses the circular production system not only as an environmental initiative, but also as a catalyst for achieving sustainable competitive advantage. The research aims to contribute to bridging the gap between organizational behavior literature and sustainability strategy, highlighting how employee perceptions at the micro and macro levels of the company influence competitive advantage, guided by the research question “How do Bwer employees view the role of circular production systems in building sustainable competitive advantage?” This research examines the perceptions of Bwer employees regarding the relationship between adopting a circular production system and enhancing competitive advantage. A descriptive analytical approach was used, with a structured questionnaire distributed to a targeted sample of 75 employees from various departments, such as operations, marketing, and research and development, using SPSS v.26 software. The results show strong perceived links between circular production systems and improved brand image, resource efficiency, and long-term cost savings through waste reduction and material reuse. However, the challenges identified include high initial costs, the complexity of reverse logistics, and a lack of understanding between different functions, particularly with regard to product innovation outside the research and development department. One of the most important recommendations of the research is to highlight the need to improve communication, training, and incentives to align employee efforts with circular production goals and fully achieve CPS objectives as a driver of lasting competitive success.
Abstract
This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.
Abstract
The aim of the research is to identify the impact of credit shocks on the market value of banks, and data were collected on the research sample represented by the (Iraqi Investment Bank) for the period (2010-2020) and a simple regression model was used as well as extracting the value (R²) to explain the effect of the independent variable on the changes that occur On the dependent variable, as well as the standard coefficient of regression (b), which measures the response of the dependent variable when the independent variable changes by one standard degree, using the statistical program (SPSS), and the research reached a set of practical results, including that there is a significant effect relationship between credit shocks and value The market for the bank is at a level of significance of (0.05), and the researchers suggested a number of recommendations, including the need for attention by the management of banks to study credit shocks and indicate the extent of their impact on other banking indicators. Which affects the financial position of the banks, which negatively affects the market value of its shares.
Abstract
The research aims to highlight the role of lean manufacturing principles in enhancing the requirements of green manufacturing at Al- Karwanchi Company for beverages, healthy water, juices, dairy products, and energy drinks. The research problem lies in the company's lack of attention to recycling its products, despite using raw recyclable materials, leading to increased waste accumulation and environmental and health issues. This situation negatively impacts the environment and increases the costs of waste disposal and non-biodegradable materials.
To address this, adopting lean manufacturing principles becomes essential, as they focus on reducing waste and improving production efficiency to meet green manufacturing requirements. A questionnaire was designed for data collection and distributed to a sample of employees in the company, with 242 questionnaires collected from a population of 548 individuals. Data analysis was conducted using statistical software (SPSS V.26 - AMOS V.24).
The results supported the research hypotheses and confirmed the positive objectives and validity of the research model, revealing a direct impact of the independent variable (lean manufacturing) through its principles (both collectively and individually) on the dependent variable (green manufacturing) in terms of its requirements (collectively).
Based on these findings, several recommendations were made, the most important of which is that institutions should consider transitioning to a circular economy, where materials and waste are reused in the production process. This approach will help reduce environmental impacts and achieve greater resource sustainability.
Abstract
The current study aimed to uncover the influence relationship between the independent variable (emotional contagion) and the dependent variable (team effectiveness). This was achieved by understanding the conceptual framework of these variables and determining their level of availability at Al-Furat Al-Awsat Hospital. This was done based on the theory of emotional contagion and the team effectiveness model to explain the relationship between these variables. The research problem was represented by the need to understand the extent to which the spread of positive and negative emotions, represented by the dimensions of emotional contagion (sadness, happiness, anger, love, fear), affects the overall performance of work teams, their effectiveness, and the achievement of their goals. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of emotional contagion on team effectiveness, creating a research gap that this study sought to fill. The descriptive analytical approach was adopted as the basic research methodology by describing the intellectual contents of the research variables. The questionnaire was used as the main tool for data collection. A sample of medical and administrative cadres in the hospital was selected as the research sample. The total sample size was (223) individuals. Their data were collected through two methods: the first was by distributing the questionnaire electronically to (122) individuals, and the second was by distributing it manually to (101) hospital workers. Both (Excel) and (JASP v.19) programs were adopted in the statistical analysis. The results indicated the acceptance of the first main hypothesis, which states that there is a statistically significant effect of emotional contagion at the overall level on the effectiveness of work teams. The results also showed the acceptance of the second main hypothesis at the level of the dimensions of emotional contagion, as the effect of the two dimensions (sadness and anger) was negative, while the dimensions of happiness, love and fear had a positive effect on the effectiveness of work teams
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 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 international country risk guide referred to the possibility of analyzing a country's political risks using variables that included certain common or differentiated political characteristics that could become an identifiable characteristic of that country. The goal of analyzing such risks is to provide a method for quantifying and monitoring their consequences through multiple variables, including, but not limited to, the performance of financial markets. Such evaluation can be accomplished by assigning risk scores to a group of factors known as political risk elements, and despite the large size of the effects of these risks on market performance (sectors and companies), some parties avoid, ignore, or even include insufficient estimates that do not reflect their significance. As a result, the research problem focused on the idea that such levels of political risk might have a significant positive or negative impact on the performance indicators of the Iraq Stock Exchange. The ARDL model was used in the study to determine the direction and strength of the influence on the research sample. The study uncovered several results, the most important of which was that the voting process and accountability connected to the army's intervention in politics, accountability, and democracy were among the most influential explanatory factors for the two models.
Abstract
The research aims to clarify the mechanism for implementing the program and performance budget and its importance as a modern tool for financial reform by adopting the descriptive approach and the case study approach by reviewing the Egyptian experience in implementing this type of budget, in addition to designing a proposed model for implementing the program and performance budget in three ministries (Electricity, Construction and Housing, and Health) in line with the Iraqi national strategic objectives. The research showed that the success of the Egyptian experience in implementing this budget requires a clear institutional structure, integration between planning, financing, and implementation, and the availability of advanced information systems. The research also showed that ministries such as Health, Electricity, and Construction and Housing have appropriate capabilities for the gradual implementation of the program and performance budget, especially with the presence of projects that can be evaluated and performance monitored. This requires an explicit legal and legislative framework that requires the adoption of the program and performance budget, which is considered one of the fundamental obstacles facing implementation in Iraq.
Abstract
The research focused on promoting community sustainability and highlighting its role in achieving sustainable development through solar energy, especially since it is considered one of the most important renewable energy sources. Its use reduces gas emissions, carbon waste, and noise, thereby mitigating the impact of climate change. The research question emphasizes that despite the presence of traditional energy sources in Iraq, particularly crude oil and natural gas, these resources are depleted and not renewable. However, their continued use poses a risk of environmental pollution and injustice to future generations. It also focused on reviewing previous studies on the concepts of social sustainability as a starting point for achieving sustainable development goals (the theoretical aspect). It also collected data on the costs of installing and maintaining solar energy systems, as well as monthly and annual consumption calculations for a number of homes. It also selected an agricultural model (irrigation system). It also evaluated the feasibility of investing in solar energy systems over a 10-year period compared to consumption using conventional sources. The research answered the question: What is the relationship between social sustainability and the application of solar energy systems in achieving sustainable development goals? What are the challenges and opportunities facing this relationship in this context?
The research reached several conclusions, including:
- Enhancing community empowerment, which has positive impacts at the local level, such as job creation.
- Enhancing the environmental aspect and environmental sustainability, such as reducing emissions and increasing shaded areas, which reduces temperatures above homes, albeit relatively.
- Among the challenges facing solar energy projects are the lack of funding and a lack of awareness among individuals.
This research is within the general framework and can be modified to suit the circumstances and level of use.
With the assistance of specialists in this field, the design and engineering aspects are detailed and precise, according to the needs of the community. With the situation as mentioned above.