Search Results for ministry-of-higher-education-and-scientific-research
Abstract
This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.
Abstract
The current research aims, through its chapters, to verify the relationship of influence between the dimensions of the independent variable (IT governance) and the dimensions of the dependent variable (institutional excellence). The research problem was defined in a main question: Is there an impact of IT governance in achieving the European model of excellence in the ministry? The research was applied in the Ministry of Higher Education and Scientific Research in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The researcher relied on the descriptive analytical approach in completing this research by using a questionnaire to collect data from a sample of (148) people, which represents 61% of the community, which numbers (241) employees in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The research reached a set of conclusions, the most prominent of which was the Ministry’s noticeable interest in its institutional excellence, which prompted it to adopt IT governance in general. The most prominent recommendations were the need for the Ministry to focus on improving its institutional and corporate resources, which increases its ability to exchange scientific expertise with institutions in other countries
Abstract
The purpose of the current study is to determine the effect of marketing intelligence in promoting entrepreneurship in Jotun Modern Paints Company. The study was represented by two variables, including the independent variable, marketing intelligence in its dimensions (customer intelligence, market intelligence, product intelligence, competitor intelligence), while the dimensions of the dependent variable represented entrepreneurship with its three dimensions (proactive, innovation, risk bearing). The study population was represented in the Jotun Modern Paints Company and its branches located in the governorate of Baghdad. The intentional research sample, consisting of (65) individuals from the managers and workers of the above company, was also selected. The questionnaire was also used as a tool to obtain the necessary data that was prepared based on the ready-made measures after being subjected to it. In addition to the validity and reliability tests, the application (Microsoft Excel) and the statistical program (SPSS Ver.19) were used to enter and analyze the study data. The study presented a set of results, the most important of which was the existence of a positive relationship and a positive impact of marketing intelligence aimed at enhancing the entrepreneurship of the company throughout the study and research.
Abstract
This research aims to diagnose the mediating role played by reducing of cognitive conflict of human resources between managing the diversity of human resources and enhancing their strategic awareness towards their organization. As it is necessary to enhance the knowledge of human resources and reduce conflicts that may occur between them due to conflicting scientific and cultural orientations or backgrounds, In order to enhance their role in achieving their organization's current and future strategies. Therefore, the research problem referred to the decline in knowledge and awareness of the importance of reducing the cognitive conflict and its role in managing the diversity of human resources and enhancing their strategic awareness towards their organization. so the researchers tried to embody the importance of his research in providing treatment for this problem and enhancing knowledge related to these variables within the investigated organization by achieving a set of goals. The descriptive analytical approach was adopted in carrying out the research in its various parts. The questionnaire was adopted in collecting data by distributing it to a sample of (97) individuals working at Al-Rafidain University College, and the statistical tools available in the (SPSS-V21) program were used to process the data, which produced a number of results that confirmed the validity of the research hypotheses and the strength of the correlation and influence relationships. Among the variables discussed, the researchers recommended the need to develop the methods and procedures adopted in managing the diversity of human resources by looking at the experiences of developed countries in this field, and employing its results in reducing their cognitive conflict, and then enhancing their strategic awareness towards their organization.
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
This research aims to highlight the role of human resource training in improving productivity within the animal wealth sector. The theoretical aspect of the research addresses the topic of human resource training as an independent variable, and artificial insemination/animal wealth department as a dependent variable, with 70 employees.
A questionnaire was used as a data collection tool and distributed to the research sample of employees. It contained a set of questions for the research variables, formulated according to a five-point Likert scale, for employees to answer. The data was analyzed using simple linear regression and Pearson correlation coefficient via SPSS V24 software to determine the nature and type of correlation and the impact between the studied variables.
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 sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.
Abstract
This research aims to study the role of digital accounting technologies in improving financial control in Iraqi public sector entities by testing main hypotheses related to the extent of the impact of manual accounting and digital accounting technologies on the efficiency of financial control in public sector entities. The research also seeks to provide a scientific and practical overview on how to move from manual accounting to digital accounting, while identifying the difficulties of this transformation in the Iraqi environment. To achieve the research objective, a questionnaire was formulated and distributed to a selected group of academics and professionals who possess sufficient experience and academic qualifications. The sample included (144) individuals. After analyzing the results, it was concluded that traditional (manual) accounting suffers from several weak points that could negatively affect the control of public spending. The results also concluded that adopting digital accounting technologies would contribute to improving financial control in public sector units by reducing the chances of tampering with records, enhancing the transparency of financial operations, tracking cash flow, and identifying any deviations in the implementation of budget items, in addition to the government’s ability to conduct proactive control. The research concluded with a set of recommendations represented by the necessity of applying digital accounting technologies, investing in digital technical infrastructure, and emphasizing the enhancement of coordination and joint work between the relevant authorities by holding a number of courses and seminars that clarify the importance of adopting these technologies to ensure their application in public sector units.
Abstract
The aim of present study is to explain the role of human resource development in achieving the organizational loyalty. The suggested hypothses which have been used clarified the relationship between the studied variables The following was concluded:
a- The study used the human resource development as constant variable with five important dimensions: (individual's development, organization development, systematic teaching, working groups, and human resource development strategies). In addition to three dependable dimensional variables to achieve organizational loyalty (emotional loyalty, continuous loyalty and standard loyalty). A questionnaire was applied by the emloyees of inspection department. Seventy-five (75) questionnaires out pf ninety (90) questionnaires were obtained and included (52) parts. SPSS v23 program was used for data analysis.
b- Among the results that were reached is “It emerged from the results of the research that the Inspection Department shows a high interest in developing human resources. That it clearly shows and is evident through the interest in his work, which in turn reflects positively on the organizational loyalty of the employees"
c- The most important recommendations reached by the two researchers, "The need to pay attention to the development of human resources in all Iraqi organizations because of its great importance in the employees' attachment and loyalty to the organization.".
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
Problem of the Research- lately the economic environment is completely differing than 20th century and even than the last decades of 21st century. Novel idioms, notable expectations have been innovated that related to economic, social, political and even behavioral aspects of life; the competency does not limit with qualified intellectual human resources rather than the use of knowledge and novel aspects of technologies due to the rapid dynamic development of virtual economy. Thus, global economies experienced a rebirth of economic system.
Design, Methodology, Approach- it is an inductive study “UAE” as a sample; in which it extrapolates and analyze the studies and essays that related to economic digitization. Descriptive and analytical tools used to study the related aspects of phenomena.
Finding- UAE in general and Dubai in specific has a great role in achieving many entrepreneurial projects as a part of intelligent governmental program. Digitization programs become an obvious feature in most governmental programs such as medical, smart educational and banking usages; meanwhile, these programs are available for all in a lowest price of cost. Dubai tries to follow its vision for (2020-2030) of achieving sustainability through rapid change in technology towards green-zone technology environment under the supervision of rational policy of decisions, then expands it experiences to UAE as a whole.
Research limitations- implications- the study covers only studies and essays that related to scan UAE “Dubai” entrepreneurial projects for the last decade of 20th century and early decades of 21st century.
Practical implications- the study confines to use the descriptive, analytical tools to study the related phenomena.
Social implications- it specifics to review the Dubai Emirate as a society of study.
Objectives of the Research
- Transferring the societies into digital ones to expand the career opportunities especially among adult talents.
- Distinguishing the economic digitalization & digital economy.
- Analyzing the main threats toward digital economy.
- Focusing on the role of digital economy especially for those graduated talents.
Importance of the Research- as far as the study reviews, few studies in Arabian libraries are handling this dynamic topic; and still the meaning of facilitating the digitization to achieve sustainability is not clear enough, meanwhile, UAE considered as a “Spark” to most of Arabian countries. Thus, having their successful experience of entrepreneurial projects would be a “guide” for followers.
Abstract
Branding is a vital means of product identification and represents a fundamental aspect of marketing, distinguishing a company's products from those of its competitors and conferring a competitive advantage. This study aims to assess the extent to which Iraqi retail stores (BIG) value branding and their employees' awareness of its importance in achieving superiority and competitiveness. The study adopted a descriptive analytical approach, and data was collected through a random survey of 1,087 merchants in Baghdad. Statistical analysis was used (SPSS V.24). The results revealed a strong, positive relationship between branding and the dimensions of competitive advantage (cost, quality, flexibility), while the relationship was weak with the delivery dimension. The added value of the study lies in its focus on the variables of branding and competitive advantage, offering practical contributions to how to invest in branding to enhance competitive advantage and increase profits. This positively impacts the stores' positioning and ability to achieve goals in a competitive market.
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
حظى موضوع تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي باهتمام دول العالم ، لما له من دور بارز ومهم للارتقاء بواقع القطاع الصناعي ، وما يتطلب ذلك من اجراء تقييم لمدى كفاءة الاداء الاقتصادي لشركات هذا القطاع بشكل دوري ومستمر لتحديد جدوى التحول وللوصول الى مستويات عالية من الكفاءة خاصة في العراق . اذ تتحدد مشكلة البحث في ان معظم شركات وزارة الصناعة والمعادن ذات التمويل الذاتي تعاني من اعباء وتكاليف مالية تتحملها وزارة المالية في الوقت الذي يمكن ان تسعى فيه الحكومة الى توجيه مواردها المالية باتجاه انشطة انمائية تسهم في اعادة الاعمار والبناء .عليه تؤكد الدراسة على اهمية تحليل واقع هذه الشركات وتصنيفها وتقييمها من ناحية الربحيه الاقتصادية والاجتماعية وجدوى تحويلها ، لتحديد مدى امكانية اعادة هيكلتها . ذلك ان تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي ينبغى ان يتم على وفق معايير ومتطلبات اقتصاد السوق بعد عام 2003 ، ذلك ان الظروف التي احاطت بعملية التحول قد تغيرت بعد هذا العام . فطوال مدة العقوبات الاقتصادية كانت موازنة الدولة تفتقر الى الايرادات النفطية القادرة على تحمل اعباء الانفاق ، واولوية ذلك انحصر بشكل خاص على تلبية متطلبات الحاجات الاساسية للسكان . وبانتهاء العقوبات الاقتصادية ووفرة الايرادات النفطية وتعاظم الانفاق الاستثماري خاصة للقطاع ألصناعي وبعد دراسة وتقييم الشركات الصناعية خاصة شركة الاسمدة الجنوبية ، تم استنتاج عدد من الحقائق منها عدم نجاح الشركات الصناعية ذات التمويل الذاتي وما تعانيه من مشاكل وتحديات عدة . وقد اوصت الدراسة بوضع الحلول والمعالجات ووضع توصيات محددة للنهوض بالشركات الصناعية .
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 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
Marketing performance is critical in measuring the efficiency of the organization and its ability to achieve its goals of profits, market share and many other goals. Promotional methods are used in an integrated manner to achieve the maximum impact on the customer, and the research problem was represented by the weak use of marketing communications with which to achieve the market share that corresponds to the quality and efficiency it offers in production. Research with a first main hypothesis, from which four sub-hypotheses were branched, and a second main hypothesis from which four sub-hypotheses were branched. The sample of the research was (50) individuals from the directors of departments, divisions, marketing units and marketing workers, and a set of statistical methods used in scientific research were used (arithmetic mean, standard deviation, coefficient of variation, and Spearman correlation coefficient). The results of the research revealed the existence of a correlation and impact relationship between integrated marketing communications and marketing performance
Abstract
This research aims to identify the contribution made by competition in helping young people implement their medium, small and micro projects, in order to ensure their success and achieve the desired goals, specifically in the early stages of establishing these projects. The research problem confirmed that many young people rely on the main pillars of competition (cost, quality, creativity, flexibility) in implementing their projects, but they do not have sufficient knowledge about their most important cognitive contents and how to invest them in competition with others. Accordingly, there is a cognitive deficiency more than a field deficiency in this field. As for the importance of the research, it was represented in presenting a set of proposals that contribute to enhancing the ability of the researched sample and society to invest in the relationship between competition and the success of youth projects (medium, small, and micro). Accordingly, this research aims to diagnose the reality of these two variables and discover the relationships of association and influence between them. To complete the research in its theoretical and field areas, the descriptive approach was adopted. The researchers also relied on a set of previous ideas in designing the questionnaire that was used in collecting data, after testing and adapting it to suit the Iraqi environment, which was distributed to a sample of young people with projects (medium, small, and micro) in the Shorjah area and the Arab market in Baghdad, numbering (376) individuals. The researchers also used measures of central tendency in processing the data from a statistical perspective using a set of tools available in the statistical program (SPSS.v23). These statistical tools provided researchers with a set of results that confirmed the application of the foundations of competition (cost, quality, creativity, flexibility), and youth projects (medium, small, and micro) to a high degree from a statistical point of view. Moreover, the foundations of competition contribute to a moral and statistical degree in enhancing the ability of youth to implement their projects and their success. Accordingly, the researchers recommended reviewing the world's experiences and the mechanisms that were adopted to encourage competition among youth, in addition to the support that was provided to them, whether materially or morally, and helping them build their various projects, and trying to transfer them to the Iraqi environment to invest their results and employ them in innovating various projects, whether (medium, small, and micro).
Abstract
The research aimed to determine the impact of strategic sovereignty in reducing strategic risks in light of the current conditions that require the correct construction of organizations in order to confront environmental variables in modern times. To achieve this goal, the researchers reached, through theoretical thought and related studies, to build a hypothetical diagram that explains the relationship between the studied variables. The research relied on studying strategic sovereignty as an independent variable distributed into three dimensions: (area of influence, competitive formation, competitive pressure), in addition to three dimensions representing the dependent variable strategic risks (document and information risks, organizational reputation risks, human resources risks). The sample consisted of (100) managers from senior administrative leadership in a sample of private Iraqi banks: (United Bank, National Bank of Iraq, Gulf Commercial Bank, Ashur International Bank, Abra Iraq Bank). The research reached several results represented in the contribution of strategic sovereignty in reducing strategic risks through the results of the impact relationship, which supports the statistical formulation of the research hypothesis
Abstract
This study sought to explore the mediation role of social media within the framework of the relationship between digital marketing and marketing performance in Zain Telecom Company in Iraq, where the problem of research is that digital marketing in its modern form is based on social media in order to develop and develop marketing performance in companies and in particular communications companies. Despite this great importance of the medieval role represented by social media and its great spread such as Facebook, WhatsApp and others, studies in this field are very few and are almost non -existent in a country like Iraq. In order to bridge this research gap, we used two approaches, which are the descriptive approach to describing the political concepts related to the variables of the study, and the analytical approach to exploring the relationship and influencing these variables that are digital marketing, marketing performance and the role of social media. A questionnaire was distributed to employees of Zain Telecom Company in Baghdad Governorate, where the number of members of the sample reached 70 after collecting and analyzing questionnaires. There was a relationship of moral correlation between both digital marketing with its dimensions and marketing performance, and there is a relationship of correlation with moral significance Between both digital marketing and social media, as well as between marketing performance and social media.
Abstract
The aim of this scientific research is to determine the relationship within the organizational justice variable and its impact on the performance of the workforce in organizations. In particular knowing how this research came to studying each dimension of justice and its impact on each other on the one hand, and on the other hand the role of dimensions. Organizational justice in increasing the degree of employee performance and gaining a competitive advantage in the labor market.
The research sample was based on descriptive and explanatory statistics, where the researcher relied on collecting and statistic information and data from the research sample. Then, the research sample was handed over from all employees, a research questionnaire previously planned for this purpose. Where the data was analyzed and the results were known through the statistical programs for that.
The research sample reached (195) from various workforces in the College of Law / University of Babylon, and data and responses were collected based on the random distilled sample method, and the size of the research sample was (57) employees working in the college.
After reaching the results of the research sample, the results were discussed by presenting them to previous research on the same topic. Where the results of the targets were determined on the independent variable and its direct impact on the dependent variable in the research. Where the researcher conducted all the statistical methods, tests, correlation and regression coefficients, measures of central tendency. Finally, confirmatory factor analysis was performed for all variables and hypotheses.
Where it was found through statistical methods and tests that there is a strong relationship with a high degree between each of the independent variables of the study sample with the dependent variable and the degree of influence of each of them on the research sample. Also, the role of organizational justice and its impact on increasing the degree of job satisfaction in the work environment was determined.
Abstract
The research aims to explore the role of green Creative in green insurance and securing its financing. It also aims to provide green innovation's conceptual framework, highlights its objectives and importance including (the use of renewable energy sources, enhancing resource usage, developing eco-friendly products, reducing waste and pollution, and improving agriculture). Furthermore, the research seeks to define green insurance and its characteristics represented in: providing insurance for green projects, covering environmental risks, motivating companies to improve their green performance by offering insurance discounts, and developing green insurance products.
In order to achieve the desired objectives, National Insurance Company in Iraq, which provides various forms of insurance including agricultural insurance, was conducted in this research. A descriptive-analytical approach was adopted. A survey was distributed randomly to (40) workers of middle and senior management in National Insurance Company. SPSS statistical tests were done such as (mean, standard deviation, Pearson correlation, and simple linear regression).
The research was divided into four sections. The first focused on the general framework and research methodology, the second included the fundamental theoretical concepts of the research variables, section three encompassed the practical aspect of the research and the tested its hypotheses, while the fourth section concluded that there is a relationship between the elements of green innovation, whether collectively or individually, and green insurance in the researched company, and demonstrated that green insurance increases green sectors' investment, preserving green projects and enhancing their performance. Finally, the researcher recommended green innovation in all fields and ways that fit the natural environment to achieve sustainable production and consumption. In addition to that, that researcher, recommended to enhance insurance sector's awareness, particularly in green insurance sector, and get the benefit from advanced countries experiences.
Abstract
The research aims to know the role of business incubators in promoting entrepreneurship, and also aims to identify the level of availability of services (financing services, administrative and secretarial services, legal advisory services, infrastructure services, and marketing services) in the incubator of the Iraqi Ministry of Higher Education and Scientific Research / Department Research and development, and the researcher adopted the descriptive analytical approach in completing the research, and the questionnaire was adopted as a tool for collecting the required data. spss v.24 program. The research reached the most important conclusions, which are the weakness in the level of providing financial services, and this is due to the incubators' lack of financial support for their projects, and also their failure to prepare their budget, which may have an impact on that.
Abstract
The sequence of reviewing above mentioned articles will be as a brief description of each one then mixing the main ideas of both and trying to bridge those ideas with our subject title.
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