Search Results for production
Abstract
The research aims to diagnose the contribution of production scheduling rules in activating cyber production requirements and to determine the implications of this relationship at the level of the General Company for Electrical and Electronic Industries in Baghdad as a field of research, as manufacturing companies today face a major challenge represented by increasing complexity and responding to dynamic changes in addition to achieving short delivery times. As planning, control and scheduling mechanisms cannot deal efficiently under complex, dynamic and unexpected circumstances, this requires a move towards creative activities and problem solving using collaborative decision-making mechanisms between human and artificial intelligence. Therefore, a move was made towards creating requirements for the cyber production system that would have a positive impact. On artificial and human intelligence through trustworthy interaction and integration into the cyber production system. The research problem is demonstrated by answering the following question: Do production scheduling rules affect the activation of cyber production requirements in the researched company? To answer the research questions, reliance was placed on the descriptive analytical approach and on tools and methods for collecting data and information, represented by personal interviews and a questionnaire form that was distributed to 60 individuals working in the company, the research sample. The importance of the research is evident through its treatment of two variables that have become of great importance in our world today, as they It dealt with production scheduling as a tool for allocating resources and loading according to its rules, in addition to its endeavor to activate the requirements of cyber production, which is one of the applications of the fourth generation of industry and is consistent with artificial intelligence methods. In order to analyze the results of the practical side, a set of hypotheses were developed and tested in the company in the field of research using the statistical program. (SPSS VE 26) In addition to a number of statistical methods, the research reached a set of conclusions, the most prominent of which is: The existence of a significant correlation was achieved between production scheduling in terms of its rules (in general and individually) and cyber production in terms of its requirements (in general) in the company, the field of research, and this explains that the company’s management It was able to employ its rules to process requests and arrange work in an effort to enhance cyber production requirements. He presented a set of proposals, the most prominent of which are: increasing the company’s management’s interest in the field of research in production scheduling rules, deepening their importance, and enhancing investment in other rules according to customer requests by making adjustments to scheduling from time to time to avoid delays. In delivering products to customers.
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
- The practical results of the research showed that the dimension of long-term production capacity decisions / the highest expansive strategic orientation indicates that the company’s management is capable of adopting a strategy of demand outperformance.
- The practical results of the research also showed that the medium-term capacity strategy is the weakest among the other dimensions.
- The research results also clarified that the company places great importance on improving and ensuring production quality by preparing a comprehensive quality control schedule.
- The practical findings suggest that the company has the capability to implement technological developments that can influence the production method and capacity and consequently restructure future production capacity.
- The company’s management does not prefer adopting a "wait-and-see" capacity decision in its production lines to meet market needs.
- The results also indicated that production capacity decisions have a statistically significant impact on improving the production process in the studied company.
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 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 discusses a fundamental topic, which is the analysis of production capacities, and their relationship to the industrial performance of Ibn Al-Atheer House for Printing and Publishing - University of Mosul. With the officials of the house, the research covered two calendar years, 2018 and 2019, based on the budget statement of Ibn Al-Atheer House for those years. The research aimed to study some criteria in evaluating the industrial performance of this house for the years 2018-2019 and to identify the strengths and weaknesses in industrial performance within This industrial unit, the research adopted a hypothesis that the industrial performance of Ibn Al-Atheer House for Printing and Publishing - Mosul University was suffered decline during the research period from what it was before the study period. The research reached several results, the most prominent of which were:-
1- The actual capacities of production for the house have decreased during the years of study and this is due to the decrease in the demand to go to the house due to the Move of the workplace to inside the university campus, where it is not possible for many departments to enter the university and go to the private printing companies presses, while there is an obligation for these to print inside public sector organizations
2- Through the analysis, a rise in the costs of production inputs , as it was found that most of these inputs were purchased from the local markets, which incurs additional costs that negatively affect the of the house.
Abstract
The study aims to balance the saloon car assembly line (SBA) to determine the production cycle time and the number of work stations to eliminate bottlenecks and idle time between stations to increase the efficiency of the assembly line. The problem of the study is represented in the low efficiency of the sedan assembly line (Saba) in the State Company for Automobile and Equipment Industry, due to the lack of balance of the assembly line, the idle time between the work stations, the low volume of production and the different task times. The study adopted the case study approach in diagnosing the problem and collecting the necessary data and information through field coexistence in the company in order to complete the practical side of the study. The genetic algorithm was applied using simulation using the MATLAB language. The implementation of the algorithm depended on pairing task times to generate new generations using the mutation of The partial genotype, leading to the best production cycle, the results confirmed the possibility of determining the best chromosome (production cycle time, increasing the efficiency of the assembly line, reducing the number of stations, downtime, and bottlenecks that occur between stations.
Abstract
The research aims to identify the changes in the values of GDP in Jordan, which are accompanied by changes of production factors represented by physical capital and human capital after its development through spending on education, and to show what these indicators generate from important and clear effects on improving the productivity of capital elements. Which in turn contributes to economic growth, and that the weak productivity of the factors of production, labor and capital, weakens the role of the productive apparatus in increasing the growth rates of GDP. These variables have been analyzed based on the descriptive approach. The research found that there are large and fluctuating changes in the gross domestic product in Jordan, which were accompanied by changes in the values of physical capital and human capital after spending was made on educating human cadres in Jordan and making them more effective and more contributing to increasing production rates and thus raising the growth rates of GDP. Overall, the development of physical capital by taking advantage of the increases in national income and raising the percentage of spending on education from the national income for the purpose of developing human capital in order to increase the productivity of the production elements and increase the rates of economic growth in Jordan
Abstract
The research aims to show the role of resource consumption accounting in the process of rationalizing the distribution of costs of productive service centers in economic units as one of the most important approach that help to provide relevant information on how to optimize the exploitation of resources and corresponding activities which leads to increasing the efficiency and effectiveness of performance as a result of reducing costs, which is reflected in the increase in profits, as well as showing the volume of unemployed energy and working to employ it through the production of useful costly information that helps it face developments in the business environmentThis is reflected in the rationalization of decisions made by economic units. The problem is that the methods used in the distribution of the costs of production service centers by local units suffer from shortcomings in this area because they rely on traditional methods in the distribution of the costs of these centers, which results in distortion in the information provided to determine the cost of products.This led to its failure to provide information that helps management make decisions and that using RCA helps economic units keep pace with developments in the business environment. Assists them in making and making decisions that are in the company's interest, such as a resource consumption accounting system that focuses on providing reliable information to rationalize costs and maximize revenues to enhance the company's productive capacity. For the company where it aims to achieve greater success in the competition market, as well as it is based on resources, and is focused on them instead of activities and includes resources in accounting for the consumption of resources consumed by activities only, but includes resources consumed by the resources themselves. In light of these conclusions, a set of recommendations was reached, the most important of which is to help the application of modern management accounting systems that keep pace with the developments of the business environment and provide adequate and appropriate information to economic units.Keywords: accounting for resource consumption, exploitation of idle energy, cost reduction.
Abstract
The study aims to determine the level of techniques used in the State Company for Electrical Industries to optimize the supply chain that seeks to meet the needs and requirements of customers. In order for the company to survive and grow, especially in light of the increasing competition, it must develop or update its production system in line with the business environment, This study came to address the problem faced by the State Company for Electrical Industries, . The study relied on the descriptive and analytical approach in surveying the opinions of the study sample members in the General Company for Electrical Industries in collecting data and information needed for modern technologies and streamlining the supply chain in the practical aspect. Various specializations (administrative, engineering and technical) by (84%), the results were analyzed with the adoption of the statistical program SSPS V.25). And that the company’s management gives attention to streamlining the supply chain and is interested in maintaining the level of performance of its production operations by following the necessary procedures and instructions in order to reduce the negative effects on production processes to the maximum extent possible
Abstract
This research seeks to address by analyzing the symmetrical imbalances between the economy and the status of the current account and what is implied by the significance of the relative importance of the current account in the balance of payments on the one hand within the framework of the internal / external overlap of developing economies in general and Iraq , as a case study to examine the extent of the reflection of the local economic structure on the characteristics of the current account
There are types of imbalances in the balance of payments related to the structural characteristics of the economy i, meaning that they represent a reflection of the imbalance in its production structures, and this imbalance, namely, in the current account takes a directional turn over a long time period related to the process of economic development and its success or failure in achieving the required structural changes
The research concluded that its hypothesis is correct as far as it is concerned with Iraq and that there is a symmetry between the internal/external structural imbalance that has deteriorated in the current account, especially the trade balance, and this imbalance has taken a hidden form as a surplus in the case of the rentier economy. It concluded that economic administration has no choice but to restructure the Iraqi economy in favor of other production sectors, as well as financing and rehabilitating infrastructure projects, in addition to striving to attract foreign investment and working to expand production capacities and reduce dependence on oil as a main source of national income.
Abstract
This research aims to provide a theoretical and applied framework for employing machine learning algorithms in management accounting and costing systems.
The research focuses on the importance of improving resource consumption monitoring, accurately tracking cost behavior, identifying unutilized energy, and supporting decision-making through historical data analysis to enhance the accuracy of production reports.
To achieve the research objective, a descriptive approach was adopted, drawing on available studies. A field study was also used, using a questionnaire to collect data from the research sample (the Electrical Cables and Wires Factory - Ur General Company).
The research also reached a number of conclusions, most notably that employing machine learning algorithms contributes to improving the prediction of quantitative resource consumption, which helps detect deviations and identify their potential causes, and enhances the accuracy and comprehensiveness of production reports.
The research concluded with a set of recommendations, most notably the need to establish an integrated data management system that includes operational data processing to provide real-time solutions and alternatives that contribute to supporting decision-making related to rationalizing resource consumption.
Abstract
The purpose of this research is to clarify the importance of the barcode in monitoring processes, as it plays a significant role in the circulation of goods between the producer and the consumer.
It also aims to highlight the benefits and significance of barcodes across various stages of the production process, including identifying the components of the manufactured product and reinforcing the role of barcodes within business organizations.
Barcodes help accurately track products within warehouses, thereby facilitating daily or periodic inventory processes and minimizing human errors. Thanks to barcodes, inventory levels can be effectively monitored, allowing the organization to plan ahead to avoid stock shortages or overstocking.
Moreover, barcodes play a key role in protecting the rights of both the initial and final consumer.
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
This study aimed to demonstrate the role of the integration of RCA and CE technologies in reducing production costs in Iraqi industrial companies, through the application to the data of the fiscal year (2020) for the Nasiriyah textile factory affiliated to the General Company for Woolen Industries, and the study showed several results from The most important of them :
- There is a possibility to apply the techniques of RCA and CE in the Iraqi industrial companies.
-The integration between the two techniques of accounting for resource consumption and simultaneous engineering leads to the optimal exploitation of idle energy and work to exploit it through the work of restructuring some of the things in the activities of the factory.
- Also, this integration enables the company's management to discover idle energy and exploit it and delete activities that do not add value to the product.
- The company's customers in general do not prefer the mat to enter furniture that matches the mat in quality and price.
The researchers presented a number of suggestions in the light of these conclusions that could contribute to developing the competitive advantage of companies operating in the textile industries sector in Iraq.
Abstract
The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.
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
The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.
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
Research aimed to present German cost accounting(GPK) as a methodology for estimating flexible costs, and a more comprehensive system than most traditional cost systems in estimating costs, adopts a variable cost approach that is characterized by being proportional costs that reflect the direct proportional relationship between variable costs and productive units, as the conceptual structure of German cost accounting (GPK) consists of four elements represented in cost element accounting, cost center accounting, production unit accounting and multi-level contribution margin accounting, which is a more accurate and detailed approach than The single-level contribution margin used in traditional cost accounting, and the research sample was the Institute of Management / Rusafa one of the formations of the Middle Technical University(MTU), and the research reached a set of conclusions, the most important of which was; that German cost accounting (GPK) accounting is more sophisticated and comprehensive than traditional cost systems as it unites and addresses all the needs of administrative, accounting and cost functions and adopts high operating modeling in planning, organization and control, and thus provides more accurate data that helps in making clearer decisions, and that the contribution margin is multiple. Levels are an appropriate analytical tool to rationalize a variety of non-routine decisions, as they provide a more detailed view of product costs in a way that helps companies identify the products that achieve the most profitability, and in light of these conclusions, the research proposed a set of recommendations, the most important of which was; The need to adopt German cost accounting as it is a method of planning and control that provides tools for planning and controlling costs by allocating resources to the most profitable activities more effectively and efficiently, The need to adopt contribution margin analysis Multi-level when making production and pricing decisions because of its role in identifying the most profitable products to develop and unprofitable to stop, and this analysis also helps determine the best mix of products and provides companies with a more accurate view of the profitability of each product.
Abstract
The aim of the research is to review the relationship between industry and structural change in the Iraqi economy after 2003, which is marred by deviation,This required relying on the deductive approach and using the descriptive theoretical and analytical method for the purpose of verifying the validity of the hypothesis.
The research concluded that the role of industry is weak in bringing about change in the productive structure of the Iraqi economy during the research period and The reason for this is due to the imbalance in the production structure due to the limited contribution of the productive sectors in contrast to the dominance of the oil sector over its contribution to the output.
Accordingly, we see the necessity of adopting an unbalanced growth strategy by making the industrial sector the leader for development in order to increase its share in the output to initiate the change of the productive structure and the development of the local economy.
Abstract
Creating the right environment is one of the most important factors for attracting capital and investors. Also, the requirements that attract investment may be related to such as the availability of manpower, natural resources and market needs, and these are present in Iraq. There are requirements that the state must provide through appropriate legislation and laws, which require clarity and simplification, in addition to security and political stability because the capital operates in safe and stable conditions. Investment is of great importance to the Iraqi economy, for its role in the development and transfer of technology and modern technologies to contribute to the development of Iraq, increase and diversify its production base, and bypass the unilateral aspect that depends entirely on the export of crude oil, there are some obstacles that still remain and need to be resolved. Some obstacles to foreign investment in Iraq. The objective of the study is knowing the obstacles of the Iraqi investment environment
Abstract
The industrial policy in Iraq after 2003 contributed to the decline in the sustainability component of economic growth And the lack of economic growth in Iraq to the element of sustainability after 2003, as a result of the continued dependence on crude oil, and the decline in the relative importance of the manufacturing sector in the economic structure, and the trends of economic policies and industrial policy contributed to the exacerbation of this result. The strategies and directions that were put forward after 2003 are based on betting on the private sector and market mechanisms to advance this sector in return for excluding the state and limiting its activity to a purely regulatory framework through the adoption of a horizontal industrial policy. This paper calls for the adoption of a rational, realistic approach to address the problems of the industrial sector, based on combining the role of the market and the role of industrial policy. Market mechanisms alone cannot achieve production efficiency and social justice in light of problems and imbalances, and the presence of high unemployment, as well as the deterioration of the business environment and the weakness of the side. Security and its well-known complexities. The desired reform in which the state should play a balanced and integrated role with the market, especially that the local private sector in Iraq, due to its well-known conditions, needs for a long time the state and its support.
Abstract
The current research aims to determine the role of strategic vision in achieving marketing creativity within industrial companies. To accomplish this objective, a number of production companies were selected in the Duhok Governorate to test the conceptual relationship between the two main research variables. The questionnaire was adopted as the main tool for data collection and was distributed among department heads and decision-makers in the selected industrial companies. A total of (30) forms were distributed, all of which were returned and included in the analysis. The research employed the SPSS program to analyze the data and test the correlation and regression between strategic vision and marketing creativity. The results showed a significant and positive correlation between the two variables, and the existence of a clear impact of strategic vision—through its dimensions of insight, consensus and acceptance, uniqueness, and extensive thinking—on marketing creativity. The research recommends increasing focus on strategic foresight and visionary planning within industrial firms to enhance creative marketing practices and improve competitiveness in a dynamic market environment.
Abstract
Depleted resources have an important role in achieving sustainable development, by pushing the production process and achieving stability, growth and economic development in both the economic and social fields, but they affect the environment in varying proportions, as they represent the greatest danger in polluting the environment and its surroundings, especially oil and coal. This is what made the need to search for alternative sources and resources to achieve sustainable development, the preoccupation of many countries that depend on one resource, and the best example of this is Iraq and Algeria,Which depleted resources represent approximately 98% of its income resulting from the export of hydrocarbons, and the importance of this research comes from studying that depleted natural resources because of their great and distinguished role in economic growth and thus on sustainable economic development, by exploiting these resources and investing their returns through The way to support the productive sectors for the current generations to benefit from and to ensure the future of subsequent generations. The research started from a problem that is, is it possible to rely on depleted resources in achieving sustainable development,Is there a relationship between the size of those resources and the degree of achieving sustainable development, and the goal of this research stems from analyzing and measuring the relationship between depleted resources and indicators of sustainable development, and thus providing proposed solutions to address the imbalance between these variables in the Iraqi economy, as well as providing suggestions or recommendations in order to overcome obstacles that obstruct the process of sustainable development and address the problems of the economy, including the Iraqi economy
It also stems from the premise that it is not possible to rely on the revenues of depleted resources in achieving sustainable development in the Iraqi economy unless a large set of conditions and economic, institutional and societal reforms are available, in order to arrive at identifying the problem of the study, analyzing it and developing appropriate solutions to it. And standard, as well as analyzing the standard relationship to show the impact of depleted resources revenues on sustainable development indicators, and the use of various data and information necessary to reach the results of the study (research)The study concluded that the rational exploitation and management of delectable resources in the service of development is one of the most important criteria associated with achieving sustainable development, especially with regard to protecting the atmosphere from sources of pollution resulting from the use of energy in economic and social activities, especially in the transport and industry sector. The environment and development the emergence of sustainable development, which aims to pay attention to the interrelationship between man and his natural surroundings, and between society and its development. and limitations and obstacles encountered Unbalanced development has also led to the emergence of environmental problems in various fields, such as the increase in pollution and its impact on the quality of life, and the irrational exploitation of natural resources, including those that are depletable.
Abstract
Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.
This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies.
Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.
Abstract
Introduction to professional ethics and organizational work values:
In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.
We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.
Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.
As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.
In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.
Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.
We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:
- Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
- Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.
Abstract
The study aimed to identify the impact of receivables on profitability in the industrial companies listed on the Amman Financial Market represented by (outstanding receivables, receivables turnover rate) as an independent variable and profitability as a dependent variable, The study was conducted for the period (2010-2019) according to the data available in the Amman Financial Market, In order to achieve the objective of the study and answer its questions to test its hypotheses, the study tested the corporate sector in the Amman Financial Market for a sample of industrial companies, using a set of statistical methods (Pearson Correlation Coefficient).
The study reached a number of conclusions, the most important of which is that there is a correlation between receivables and profit indicators, And that there is an impact of receivables indicators on profitability, Where the receivable turnover rate achieved a higher impact on profitability, while the impact of receivables was ranked second, according to the values of the impact factors, The study also recommended that Jordanian companies set a strict credit policy in collecting their outstanding receivables, reduce the collection period for those debts, improve the turnover rate for receivables, increase interest in indicators of those receivables, and resort to improving their financial performance by focusing their management and employing their financial resources in order to reach raising their production levels. And profitability.
Abstract
This study aims to explore the role of green digital technologies in promoting sustainable innovation within organizations, focusing on how these technologies can be applied to improve the environmental and production processes of modern industrial technology companies. Therefore, the study gains importance in light of global trends toward promoting environmental sustainability in various industries and the application of green digital technologies as a tool to drive sustainable innovation. These technologies contribute to reducing environmental impact and achieving organizations' strategic objectives by improving efficiency and productivity. The study also relied on a descriptive analytical approach, where data was collected by distributing questionnaires to a sample of employees at Al-Joud Modern Industrial Technology Company, including technical and administrative departments. Statistical analysis was used to extract conclusions related to the impact of green digital technologies on sustainable innovation.
The study was implemented at Al-Joud Modern Industrial Technology Company, where 75 questionnaires were distributed to employees across various administrative and technical departments, and 60 valid questionnaires were retrieved for statistical analysis. While the study's most important conclusions are that green digital technologies have significantly contributed to improving environmental efficiency and productivity at Al-Joud Company, sustainable innovation has also become an essential part of the company's strategy to improve its operations and reduce resource consumption.
The study's most important recommendations are the need for companies to invest in green digital technologies to promote sustainable innovation and achieve their environmental and economic goals. This also leads to strengthening employee training and awareness programs on the importance of green digitalization and its role in improving sustainability.
Abstract
This research aims to examine the role of time-directed resource consumption accounting (TD-RCA) techniques in achieving competitive advantage for economic units by improving costing accuracy, rationalizing resource consumption, and enhancing product quality. TD-RCA relies on analyzing resource consumption based on the actual time of activities, which helps determine the fair cost of products, reduce waste, and achieve higher operational efficiency.
Process reengineering also contributes to the redesign of manufacturing activities with the aim of eliminating unnecessary processes and enhancing customer value, leading to reduced costs and improved product quality. The research focuses on the application of these two techniques in a ready-made garment factory in Najaf. The results showed that combining the two techniques helps reduce overall costs, increase the factory's competitiveness, and enhance its responsiveness to market demands.
The research recommends the adoption of these modern techniques in cost management, given their positive impact on achieving a sustainable competitive advantage, achieving optimal resource utilization, and enhancing production efficiency.
Abstract
The research aims to demonstrate the importance of applying responsibility accounting in economic units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers and ensuring commitment to implementing the policies and objectives of the economic unit. The problem lies in the fact that the use of traditional methods of performance evaluation results from a lack of attention to administrative accounting aspects and a focus on applying the responsibility accounting system through evaluating the performance of cost centers. Due to their reliance on traditional methods and the lack of sufficient information, this has led to a weakness in performance evaluation according to modern methods. In order to achieve the research objectives and verify the validity of its hypotheses, the responsibility accounting system was applied, and the industrial sector was chosen as the research community and the General Company for Food Products, represented by the Amin Factory, as the research sample. The research concluded with a set of conclusions and recommendations, the most important of which was that the research found that there is weakness and shortcomings in the accounting reports and information provided by the factory, and the neglect of the aspect of preparing monthly, quarterly and annual reports, including the preparation of the annual budget plan to identify deviations and determine their causes to work on finding solutions that help in raising the effectiveness and efficiency of operations within the factory. The study recommends that responsibility centers should be defined accurately and clearly, with the responsibilities and activities associated with them and how to allocate costs to each center being clarified. The factory should work on improving production and administrative operations in the various responsibility centers in order to improve the overall performance of the factory. The accounting and evaluation system should be developed to be more comprehensive and effective, including the definition of clear and measurable performance standards for evaluating the performance of responsibility centers.
Abstract
The Research aimed to test the role of Entrepreneurial Alertness as an independent variable in Enhancing Strategic Agility as a dependent variable. In order to achieve this, the Research adopted three dimensions of Entrepreneurial Alertness (survey and research, cooperation and communication, evaluation and judgment) based on (Tang et al., 2012), The dimensions of Strategic Agility (strategic sensitivity, unity of command, flow of resources) based on (Oventhal, 2016(. A group of companies affiliated to the al-Abbas's (p) holy shrine in Karbala governorate were selected to test the Research hypotheses through a questionnaire prepared for this purpose. The Research sample included (89) individuals intentionally, represented by (directors, heads of departments, and officials of divisions and units), The problem of the Research was represented in the intellectual questions that describe a reality in which (Entrepreneurial Alertness &Strategic Agility) are integrated, the most prominent of which was “Does Entrepreneurial Alertness affect the Enhancing of Strategic Agility?” in the companies in the Research community, The importance of the field Research was manifested in that it was applied in the private sector, which performs both production and service activities, which is one of the important sectors because of its impact on the economic, social and environmental aspects of the country, as well as its impact on the rest of the other aspects of Iraqi society. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient to test the correlation hypothesis by using the statistical program (SPSS V.25) and the structural equation modeling in the impact hypothesis test by using the statistical program (Smart PLS V.23). The Research reached a set of conclusions, including the presence of sufficient awareness of the variables of the current Research among the Research sample, Entrepreneurial Alertness has a significant effect on enhancing Strategic Agility. The Research recommended a number of recommendations, including the need to focus on strengthening the Entrepreneurial Alertness of these companies and their adoption as a continuous and integrated work methodology to support competitiveness as a key factor in the sustainability of the Strategic Agility
Abstract
Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.
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 research tracks the problem of the high level of poverty in the country and the relationship of private commercial banks and their work to reduce this problem with the lack of effective solutions and initiatives to reduce this problem, especially since the contribution of these banks in solving this problem is limited. Therefore, the research will track the contribution of these banks to reduce poverty by developing their role And increasing the financing role, on the basis that commercial banks are a basic starting point for increasing bank financing in order to increase the establishment of small and medium enterprises, increase production capacity and contribute to the process of economic and social development, as commercial banks of all kinds are important tools of the economic system in the modern era and there is no growth, prosperity and progress without the use of work private banker.
Abstract
The importance of the subject in estimating the impact of sudden oil shocks over decades since the early seventies of the twentieth century until now was the motive in choosing it, and naturally when oil prices are low, this will be reflected in the government's financial decisions. The research problem revolves around dependence on oil revenues mainly and the weakness of other sectors such as agriculture in financing the government budget in Saudi Arabia, which raises the following question: It is to what extent these countries can absorb those oil shocks and contain them through an appropriate fiscal policy. The research relied on the hypothesis that tracking the paths of oil shocks had clear repercussions in government budget decisions, which prompted Saudi Arabia to follow appropriate financial methods and means to contain the government budget deficit. One of the main objectives of the research is to show the risks of oil shocks on financial conditions in creating surpluses or deficits in these financial conditions for government budgets, and the research relied on the analytical method to prove its hypothesis to show the trends of these shocks. The research reached a number of results, including that oil is and is still one of the most important drivers of political and economic developments, and many believe that it is the determinant of these developments. Accordingly, the research recommended: to work on diversifying the Saudi economy in order to move from a rentier economy to an economy with strong pillars based on the development of service, agricultural, industrial and production sectors, in order to reduce the severity of negative oil shocks on the Saudi economy, and the need to choose appropriate methods for investment Correct oil revenue.
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
Through this research, the aim is to answer a number of questions that accompany the research problem of defining the concept of water security, as well as to show the extent of the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), as well as identifying water security challenges, as well as identifying alternatives to water security supplies to create sustainable agricultural development in Iraq, given the information available today.
In this research, the researcher relied on the extrapolation process mainly, which is based on observing the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), and then there may be another scientific approach that we will resort to in the course of our treatment of the issue, which is the analytical method while following some standard procedures to understand the nature of the data and variables that affect the crisis.
Among the most prominent results of the research: German revenues received to Iraq fluctuated from the year (2004-2022), falling below (30 billion m3) in dry years, as the results showed that agricultural activity ranked first in the process of consumption of German resources, which affects and is affected by water security, at the same time, the contribution of this activity to the pollution of surface waters due to the use of fertilizers and pesticides, and the various solid and liquid agricultural waste poses on the German Environment, and then sustainable agricultural development is significantly affected by its agricultural results, and the results surface degradation of its quality as a result of storage and causes contaminated water discharged from In general, the water crisis in Iraq was not largely a problem of shortage or scarcity of available resources, nor accelerated population growth or a deficit in financial capabilities, but it is primarily a matter of failure and imbalance in agricultural policies and misuse of the human factor of the available resources in the region with the absence of political will and seriousness in action, and we have noted through this research that food production and achieving an increase in it is dependent on Water Resources, which is a determining factor in achieving both sustainable agricultural development and water security, and that the use of Water Resources in the Iraqi agricultural sector may also To some extent, it failed to rid the state budget of import restrictions and burdens, as access to food for the Iraqi citizen is still dependent on what the West ships, especially with regard to strategic foods such as cereals, which means poor efficiency of use of Water Resources in sustainable agricultural development.
The study recommended: In the absence of water security policies and strategies that regulate the management of the water sector, it is imperative to develop policies and action programs for the integrated management of water resources, as well as protecting water sources from pollution, which requires the activation of laws and legislations for water conservation and the construction of sewage and industrial water treatment plants to ensure the protection of German resources, as well as expanding the use of modern irrigation techniques such as spray and drip irrigation, redirecting water paths and distribution channels, lining irrigation channels and using pipes and automatic control gates to transport and distribute water, as well as Therefore, it is important to study and address this issue through the development of a comprehensive drought strategy in the long term in coordination with local, national and regional levels, and finally the development of national and regional plans to rationalize water uses, including the search for new resources and the study of the economics of their use and protection.
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
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
Desertification is not a modern phenomenon, but the seriousness of this phenomenon has exacerbated and increased in recent times, and the problem of desertification has become a global problem, and it is basically a man-made phenomenon that is exacerbated by climate changes. Soil erosion, erosion, spread of sand dunes, land degradation, low crop productivity, weak capacity of agricultural and pastoral systems, and many social problems. Therefore, it is at the heart of the serious challenges and threats facing sustainable development with far-reaching negative effects on natural resources, the environment, economic and agricultural activity, physical infrastructure, and food security. The research problem is The continuous rise in the ever-increasing and changing human requirements of agricultural and food commodities and the increase in population and the consequent social changes have doubled the need to exploit additional resources to meet food requirements at a time when large areas of land suffer from the problem of desertification, The research aims to know the reasons for the exacerbation of the phenomenon of desertification and its repercussions on the agricultural sector in Iraq, The consequences thereof and the possibilities available for treatment. We assume that human factors exert the strongest influence in the exacerbation of this phenomenon to side Unsustainable Exploitation of Natural Resources The research concluded that desertification is one of the environmental problems that the more they aggravate and increase in severity, The more difficult and costly it will be to treat them financially and technically.
Abstract
Purpose of the Study: This research addresses a relatively new field; its primary objective is to determine whether the use of strategic momentum in productive organizations leads to the enhancement of organizational brilliance. Furthermore, the study aims to focus on modern strategic management approaches—including strategic momentum—and clarify their pivotal role in creating a comprehensive and integrated environment that fosters growth and differentiation, thereby advancing the industrial sector through the introduction of the concept of organizational brilliance.
Methodology: A sample was selected from employees at the Men’s Garments Factory in Al-Najaf Al-Ashraf. A questionnaire consisting of 22 questions was distributed to employees, including unit and division managers, department heads, accountants, and production staff. A total of 93 completed forms were collected.
Key Findings: The study results revealed a significant and meaningful impact of strategic momentum on organizational brilliance. According to the findings, the path coefficient of the explanatory variable (strategic momentum) showed strong influence on the responsive variable (organizational brilliance), indicating that strategic momentum plays a powerful role in organizing and enhancing employee brilliance within the industrial sector (the factory under study).
Applications of the Study: Strategic momentum can play a critical role in enhancing industrial performance by creating a comprehensive and integrated environment that promotes leadership brilliance, service excellence, innovation, knowledge, efficiency, and financial inclusion. This contributes to elevating the status of the factory under study. Productive factories that adopt strategic momentum can remain at the forefront of the curve, deliver superior services to their customers, maintain market share, and contribute to the sustainable and inclusive development of the national economy.
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
The research aims to analyze the complex paradox between the necessity of expanding the use of clean and renewable energy sources as a primary objective of sustainable development, and the inherent risks associated with using lithium-ion batteries (LiBs) as high-reliability and high-efficiency energy storage devices, given the intermittent nature of renewable energy sources. The research problem was summarized by assessing the capacity and flexibility of international measures and policies aimed at achieving sustainable development in confronting the inherent risks and challenges arising from the use of these batteries. The most prominent findings indicated a significant and growing negative impact on the (social, environmental, and economic) advantages achieved by expanding clean and renewable energy production. Consequently, there are negative repercussions on the (economic, social, and environmental) dimensions of the sustainable development process. The most important recommendations strongly emphasized the necessity of enacting legislation to regulate the management of this type of hazardous waste. Furthermore, they stressed the need for adequate support from stakeholders, particularly producers, to ensure that the current poor regulation and management of these practices do not cast their heavy shadow onto governments in the future, compelling them to deal with the resulting crises.
Abstract
The study aimed to analyze indicators of financial discipline and measure the effects of those indicators on monetary stability in the Iraqi economy, based on quarterly data for a time series for the period (2004-2020), through the use of cointegration methodology and the Autoregressive Distributed Lag (ARDL) after Performing a time series quiescence test (KPSS). A long and positive relationship between indicators of financial discipline (debt ratio to GDP, foreign reserves and money supply to GDP) and monetary stability. The study recommended the need to adhere to the rules of financial discipline to maintain the exchange rate by increasing the domestic production base, increasing non-oil exports and reducing dependence on the currency selling window that drains foreign reserves, as well as the need to switch to (E-government), which aims to achieve financial discipline within the country, Enhancing the exchange rate of the Iraqi dinar and enhancing the competitiveness of non-oil sectors such as industry and agriculture in increasing Iraqi exports.
Abstract
This research aims to analyze and evaluate the liquidity and banking performance indicators of the Bank of Baghdad for the period (2018–2023). Liquidity in Iraqi commercial banks is a crucial economic issue that impacts the financial and banking performance of the country, especially due to economic and political fluctuations that may hinder banks from providing sufficient funding for investment projects. This, in turn, negatively affects growth and production, leading to a decline in the financial performance of commercial banks. The research is based on the hypothesis that liquidity has a significant impact on banking performance. It adopts the deductive approach by combining both descriptive-analytical and quantitative methods. The study includes two variables: one independent and one dependent. The independent variable is the banking liquidity shock, while the dependent variables are banking performance, represented by the return on investment (ROI) and earnings per share (EPS). The researcher concluded that the Bank of Baghdad experienced very high liquidity ratios during the study period, indicating its ability to meet obligations and fulfill customer demands. This suggests that the bank enjoys strong financial performance and a solid credit position. However, profitability rates declined due to the bank’s efforts to balance liquidity and profitability.