Search Results for profitability

Abstract

The current study examines the impact of income diversification on the profitability and stability of Jordanian commercial banks. The study sample consisted of (13) commercial banks operating in Jordan for the period 2010-2022. The secondary data included in the financial reports and annual budgets issued by the Jordanian commercial banks are also considered. The study employs the ratio of non-interest income to total operating income and the Hirschman-Herfindahl index to measure income diversification, while the return on assets and return on equity indices were used to measure bank profitability. To measure financial stability, the z-score value was calculated. The Panel Data regression model was employed, and the random effect model was chosen to test the study hypotheses. The results showed that the ratio of non-interest income has a positive and significant impact on the profitability of Jordanian commercial banks. This indicates that increasing reliance on non-interest income sources enhances the performance and profitability of Jordanian commercial banks. The results also showed that the HHI index has a positive and significant effect on the profitability and stability of Jordanian commercial banks, which means that increasing the level of diversification in income sources leads to increased profitability and financial stability in Jordanian commercial banks. The study recommended the necessity of encouraging commercial banks to innovate financially and provide digital banking services and other non-traditional services due to their role in increasing profits and financial stability in Jordanian commercial banks.

Abstract

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

      The current study aimed to investigate the impact of the structure deposits on the profitability of Iraqi Islamic banks over the period from 2016 to 2022 using data of 13 banks. We employed cross-sectional time series models (panel data), including the pooled regression model, the fixed effects model, and the random effects model to analyze the impact of the deposit structure on the bank profitability.

The results indicated that the current deposits represented the largest proportion of the deposit structure in Iraqi Islamic banks. Additionally, the results revealed a negative and significant effect of the current deposit ratio on the profitability of these banks. This could be attributed to Islamic banks holding a considerable proportion of demand deposits; which could be withdrawn at any time and Islamic banks guarantee repayment of the principal deposited, and account holders do not have rights to a share in the profits. Therefore, Islamic banks usually invest only a small fraction of the current accounts.  In contrast, we found a positive and significant impact of the savings deposit ratio and the investment deposit ratio on the profitability of Iraqi Islamic banks. The study recommends that Islamic banks should adopt strategies aimed at attracting more deposits, particularly investment deposits, due to their stability and flexibility in investment. Such these deposits can be utilized for medium- and long-term investments, providing further opportunities to increase profitability.

Abstract

The aim of the research is to analyze and measure the effect resulting from the internal factors represented by (cash liquidity, debt ratio, capital adequacy, credit facilities to assets, bank size, quality of banking service) affecting the profitability of Iraqi commercial banks represented by the rate of return on assets (ROA) and the rate of return on assets (ROA) and the rate of return on assets. Return on Equity (ROE), and to achieve the goal of the research, a model was built to measure the impact of independent variables on the dependent variable based on the program ( Amos Statistical Analysis Twenty-Fourth Edition ) starting from the application of the multiple linear regression analysis method on a sample of two banks during the period from (2010 -2019), and the research reached a set of results, the most important of which is (there is a significant and statistically significant effect of the internal factors in the profitability indicators (ROA, ROE), and the research showed that the internal factors that most influence the profitability of commercial banks in the study sample differed from one bank to another. It was recommended to strengthen the interest in the capital adequacy ratio, the indebtedness ratio and cash liquidity because of their significant impact on the profitability of commercial banks, the research sample

Abstract

The research aims to determine the impact of intellectual capital on the profitability of business organizations, by identifying the availability of intellectual capital requirements with its three components (human, structural and customer) in achieving profitability , the research problem centered on the statement whether there is investment And real employment of intellectual capital in the company, the sample of the research, and the research was applied in Zain Iraq company  for communications, and the researcher adopted the descriptive analytical approach, and the data was collected through the annual report of Zain Iraq published in the Iraqi Stock Exchange and for the years (2017-2019). And based on financial analysis and using personal interviews and field observations, the most prominent findings of the researcher were that the dimensions of intellectual capital affect the profitability of business organizations in varying proportions and in a positive way, and there was a logical justification for accepting the main hypothesis, at the same time, there are decrease in the level of training and development expenses for employees, and increase in the level of turnover of assets, was noted. The company also worked on the research sample to pay attention to attracting competent employees who have great experience in the required jobs, the research concluded with a number of recommendations, the most important of them was realize the importance of intellectual capital and work to develop and maintain it to achieve a high level of profits and also adopt expanded investment policies in order to create returns on their assets to achieve net profits after Tax, which gives more strength to the company.

Abstract

Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).

Abstract

The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.

Keywords: profitability, investment, stock returns, Fama-French five-dimensional model

Abstract

The research intends to show the internal determinants and to evaluate and measure their impact on commercial bank profitability, as internal determinants are key and influential indicators on Joint Stock companies performance that are within their control and management. The bank's size) as internal factors have become a concern for them in view of the quick changes and advances in the banking world and its technologies.

As a result, for the period 2015-2020, this research was applied to a sample of Joint Stock companies listed in the Iraqi market for securities, represented by the selection of (13) banks, namely Ashur, Baghdad, Iraqi commercial, investment, Iraqi Gulf, international development, Sumer, Mosul, Mansour, Al-Ahly of Iraq, Al-Mutated, Middle East, and used the descriptive analytical approach of the research variables available in the research sample banks in order to Return on deposits, rate of return on available money (as calculated by the statistical tool EViews V9), and use of panel data analysis according to the three models (accumulation regression model, fixed-effects model, random-effects model) according to this analysis, which will cover the research period (2015-2020). With the research sample represented by (13) banks. Through the application of tablet data, it was discovered that the internal determinants do not significantly affect the profitability ratios or the dependent variable at a significant level of 5 and 10%/4, respectively, whereas the aggregate model was significant and more appropriate according to the restricted f test, i.e. accepting the fifth hypothesis and vice versa if it was rejected. The constant is preferable, but if the Hausman test discovered a Chi-sq value less than the tabular at the 5% level, then this model is preferable to the constant, i.e. the rejection of the sixth hypothesis, and if the coefficient of determination was stronger and significant in the fixed model. than the random model It is more likely and appropriate according to these results.

Abstract

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 research aims to study and analyze the cognitive foundations of analytical procedures and the efficiency of external auditors, in addition to reviewing the relevant literature on the quality of financial reporting. It focuses on the extent to which analytical procedures are applied and on verifying the external auditor’s commitment to their implementation within a selected sample of Iraqi banks (Iraqi National Bank) The study is based on the hypothesis that adopting sound analytical procedures, supported by an audit team that is scientifically and professionally qualified, positively impacts the quality of financial reporting of the audited entity. To achieve the research objectives, the financial statements of the sampled banks were analyzed using financial ratios representing liquidity, activity, leverage, and profitability.

Through a comparison between the ratios used by the external auditors and those applied by the researcher, it was found that the auditors primarily focused on liquidity indicators, applying only the current ratio, without extending the analysis to other ratios related to activity, profitability, and leverage.

The findings revealed that the effective application of analytical procedures by competent external auditors enhances the quality of financial reporting, as each element reinforces the other’s effectiveness; any weakness in one dimension directly affects the reliability of financial reports.

The researcher recommends that analytical procedures and financial ratios be applied by auditors throughout all stages of the audit process, as they provide essential support in determining the nature, timing, and extent of audit tests, while maintaining previous results for comparative and future evaluation purposes..

Abstract

The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.

The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.     

Abstract

        The research aims to test the financial equilibrium in the Iraqi commercial banks, by utilizing a sample of (9) commercial banks listed in the Iraqi Stock Exchange, for the period (2004-2019). Four financial indicators have been chosen, to measure the financial equilibrium are (liquidity index, profitability index, index financial flexibility, solvency index), and the descriptive and analytical approach was used for the data and information contained in the reports and statements of the research sample banks. Moreover, (Excel-2010) and (SPSS.V.22), to test the hypothesis and answer the question related to the problem of the study and reaching the goals, and as the research reached a set of results. the main finding of this study do not suffer from a financial imbalance resulting from weakness in its four dimensions. Furthermore, this research recommend that, the banks should evaluates its financial performance on an ongoing basis, using indicators of financial equilibrium for its importance in the strength of The financial position of any company with financial activity.

Abstract

The aim of this research is to try to shed light on the effectiveness of the work of banks when approving mergers between them, to identify the extent to which the banking system benefits from banking mergers, as it is one of the important means of raising the effectiveness of the banks’ performance and increasing their financial capabilities as a step to encourage banks to merge with each other.

Banking merger has repercussions on the performance of the banking sector in improving the level of profitability and banking liquidity.

The research relied on the deductive approach by monitoring and studying some international experiences, (evaluating the experience of the merger of First Gulf Bank with SABB Bank, and financial data were taken two years before the merger and four years after the merger) and (evaluating the experience of the merger of First Gulf Bank and National Abu Dhabi, and financial data were taken. Two years before the merger and four years after the merger) and he also used the quantitative method by using financial indicators to reach the results of evaluating these experiences.

The research reached a set of conclusions, the most important of which is that the merger had positive repercussions on the banking performance of liquidity indicators, while it had a negative impact on profitability indicators. There is a noticeable increase in the customer base and an increase in banking capital

Abstract

The process of pricing bank loans is one of the most important sources for the bank’s
revenues, as loans represent a large part of the bank’s assets. The research aims to measure and
know the impact of bank loan pricing indicators on credit risk. When the bank sets a high interest
rate, this leads to a loss of customers by going to other banks to obtain loans, and if a low interest
rate is set, this leads to a loss for the bank. Therefore, banks should use modern methods of
pricing bank loans. The research community represents the banks listed in the market. Iraq Stock
Exchange. As for the research sample, it consisted of 8 banks that were selected from among 24
banks listed on the Iraq Stock Exchange that meet the research requirements, and for the period
(2006-2015), and a set of financial indicators were used (return on net funds used, weighted
average cost of capital, Z-Score Profitability objective) Measurable research variables .

Abstract

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.

Abstract

This study aimed to demonstrate the impact of financial and operational risks on the profitability of Iraqi Islamic banks as of (2014-2019), where the study population consists of all employees of Iraqi Islamic banks, with a total of (8) banks. The sample of the study consisted of (50) individuals. Eviews software was used for statistical analysis, and the analytical descriptive statistical method was applied in this study. To achieve the study objectives, the following indicators were used to express financial risks: credit risk, interest rate risk, liquidity risk, and capital adequacy risk. The indicators below were used to express: With regard to financial performance (return on assets, return on equity), the difficulty of the research was the significant growth in these risks due to technological progress and the creation of new financial instruments, and the study found that financial risks had a harmful effect On the financial performance of the Iraqi banks. In the light of the previous results. The report concluded with a number of suggestions, the most important of which are: the need for Iraqi banks to implement a specific plan for risk management that improves financial performance, as well as setting up preventive and corrective internal control mechanisms. Credit grants are expanded.

Abstract

The United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.

  This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).                                                                                          

              Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.                                                                          

           As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.     

Abstract

The research dealt with the topic of analyzing and measuring the joint costs of petroleum products and showing their impact on profits. The research problem was represented by not relying on modern scientific methods of cost accounting to determine and measure the joint costs of petroleum products, which leads to an increase in the costs of petroleum products and then a decrease in the overall profit. The research aimed to delve into the joint costs and methods of calculating them in the oil sector, and to analyze and measure the joint costs of petroleum products, in addition to stating the impact of the decrease in joint costs on the overall profit. The application was applied to the products of the Dora refinery, and the research reached a set of conclusions, the most important of which are There are four methods for allocating joint costs, but any method we use to allocate joint costs, the researcher believes that the best method is the total value of sales at the point of separation because it is easy to implement as well as it is the best measure of the benefits achieved when compared with other methods of allocating joint costs.

Introduction and importance of Research:

Cost is defined as a sacrifice of the resources of the economic unit in exchange for obtaining a specific purpose (good or service) and since the main objective of cost accounting is to determine the costs of the product in order to be able to price and sell it at a suitable profit, so the importance of research lies in focusing on the costs of the oil sector products and calculating the common costs of those products According to the scientific methods of cost accounting with the aim of accurately determining the cost of those products, reducing them, and then increasing the total profit to achieve the goals of the economic unit efficiently.

Abstract

The role played by the internal audit in any service establishment or profitability is an important focus in the work of that establishment because it is considered the safety valve and controls the extent of the commitment of the economic unit of the instructions in force in its operational and the extent of its commitment to accounting systems and financial reports, which will reflect on the efficiency and effectiveness of those The economic unit in its stand to try to exploit its work in the administrative and financial corruption, which is one of the serious factors that destroy the work of that establishment internally and externally.
In this research, which undermined the role of internal auditing in the process of reducing the administrative and financial corruption in the General Authority for Taxation through the knowledge of the duties assigned to the internal audit and the need to comply with the instructions issued by the General Authority for Taxes because any violation of these instructions may be a door of administrative and financial corruption Which requires that the internal auditor has an important role in standing against any attempt that may be exploited to exercise administrative and financial corruption in his obligation and instructions and to inform the administration of any violation in the tax work .

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

This research aims to diagnose the impact of the quality of bank assets from loans and credit loans on cash flows generated from operating activities by studying a sample of commercial banks listed on the Iraq Stock Exchange for a period of 10 years from 2010 to 2019. The research used the descriptive analytical approach based on the SPSS statistical program by measuring the strength of the correlation between the study variables by simple linear regression and continuity of chains. The problem of the research was whether cash flows through operating activities are affected by the quality of bank assets? The research found that there is a positive moral impact between the quality of assets and cash flows. The quality of assets is a good indicator of the predictability of future cash flows as a result of the direct relationship and the positive impact between them. This encourages banks to focus on achieving the quality of assets with the aim of obtaining cash flows from their operating activities. The research recommends the need to reduce the proportion of non-performing loans through credit undertakings and by managing the potential risks of bank loans and other assets while at the same time adopting sustainability policies that achieve high profitability ratios and thus high cash flows.

Abstract

Banks are exposed to many financial risks that arise when the bank faces difficulty in recovering loans from borrowers, which may affect the bank's assets and its ability to meet its obligations. There are also market risks related to fluctuations in interest rates, stock prices, and exchange rates, which negatively impact the value of assets. In addition, there are liquidity risks related to the bank's inability to meet liquidity needs suddenly, such as the withdrawal of deposits or financing loans, which creates challenges in achieving a balance between profitability and liquidity. Non-financial risks to which banks are exposed include operational risks resulting from the failure of internal systems or procedures, and legal risks arising from failure to comply with laws and regulations, which may lead to fines or legal cases. There are also strategic risks resulting from making incorrect decisions that affect the bank's future, in addition to reputational risks related to damage to the bank's image as a result of customer complaints or financial crises. To manage these risks, banks implement multiple strategies such as hedging, diversifying investments, and ensuring the implementation of regulatory requirements. Risk management helps improve the bank's stability and enhance its ability to make sound financial decisions, enabling it to reduce losses. Potential, capital preservation, and long-term sustainability are guaranteed, which increases the level of trust between clients and investors.

Abstract

The research aims to shed light on the most important sectors of the green economy and their contribution to carbon emissions in Indonesia by presenting some concepts about the indicators of the green economy and agricultural sectors and their role in carbon emissions, and the importance and nature of the relationship between them, and in a presentation of the problematic of the study in light of the changes that the world is experiencing now from the depletion of resources The natural increase in the amount of emissions, the increase in population rates and the need to secure food, agriculture is one of the most important entrances to the green economy, where sustainability in agriculture is achieved through three main pillars: the first is to consider achieving economic performance or profitability by considering agricultural activity as an investment, and the second is to create And the creation of new social systems through agricultural projects, the employment and development of people participating, and the third in the environmental dimension through preserving the environment and biodiversity and reducing carbon emissions. Fixed capital in agriculture, forestry and fisheries, which led to an increase in the amount of emissions, but by a small percentage, as every 1% increase in per capita renewable energy consumption reduces carbon dioxide emissions per capita by 0.07%, while every 1% increase in per capita non-renewable energy increases Carbon dioxide emissions per capita by 0.52% in ASEAN countries, including Indonesia, and green variables (revenues of forest resources, value added for each factor in agriculture, forestry and fisheries, and consumption of renewable energy) were associated with an inverse relationship with carbon emissions in Indonesia. , that is, the increased use of these variables above reduced the percentage of carbon emissions, which achieves the hypothesis that the green economy positively affects the dimensions of sustainable development

Abstract

This study explores the impact of entrepreneurial resilience and entrepreneurial success. A researcher conducted a survey of entrepreneurs in small and medium-sized companies in Zakho city in the Kurdistan Region of Iraq to understand the extent to which flexibility affects company growth and success. They used the descriptive analytical approach to analyse the survey data. The questionnaire was the primary approach to data gathering. Data analysis was performed using both SPSS v26 and Smart PLS v 4.0.9. (82) questionnaires were collected from a total of 95 survey cases. The findings of this study show a substantial and statistically significant effect of entrepreneurial resilience on entrepreneurial success. Entrepreneurial resilience is critical to increasing a company's effectiveness and profitability by addressing immediate and continuous difficulties that force it to seek out possibilities, innovate, and face risks. While these results are convincing in the context of the study, it is necessary to be careful when generalizing them to other corporate settings. Further research is recommended to delve deeper into the nuances of entrepreneurial resilience across diverse contexts. This study contributes valuable insights for entrepreneurs seeking to improve performance through entrepreneurial resilience. Through understanding and leveraging forecasting and forcing conditions, organizations can promote better outcomes and achieve success.

Abstract

In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.

Abstract

Artificial intelligence (AI) applications are essential for enhancing payment security and improving customer experience in financial institutions. This research aims to examine the challenges faced by Mastercard in Australia and Visa in Singapore in implementing these technologies. The study focuses on three main areas: challenges related to fraud and privacy, the strategies employed by both companies to address these challenges, and the impact of AI applications on customer satisfaction and trust. The research adopts an analytical methodology that combines both qualitative and quantitative data, relying on diverse sources including academic studies and annual reports. The findings reveal that the effectiveness of AI applications varies across the two markets, reflecting different responses to local challenges. For instance, Mastercard demonstrates a greater reliance on machine learning technologies in Australia to combat fraud, while Visa in Singapore focuses more on enhancing privacy and data protection. The study offers strategic recommendations aimed at improving payment security and customer experience, such as increasing transparency in data usage and strengthening communication with customers. This research contributes to a deeper understanding of the role of AI in financial services, providing valuable insights for companies and practitioners in the sector. By addressing the unique challenges of each market, customer satisfaction can be enhanced and greater trust in digital payment services can be fostered.

Abstract

This research aims to explore the role of accounting in improving the financial performance of both public and private institutions, focusing on how modern accounting tools such as Enterprise Resource Planning (ERP) systems and cloud-based accounting software can enhance financial efficiency and increase transparency. The study adopts a descriptive-analytical approach, using surveys to collect data from accountants and financial managers within various institutions. Financial performance was assessed using key financial indicators such as Return on Investment (ROI), Return on Assets (ROA), liquidity ratios, and profitability ratios. Additionally, the research analyzes the economic and regulatory challenges institutions face in implementing modern accounting systems and the impact these challenges have on the accuracy of financial reporting. The findings indicate that the use of modern accounting systems significantly improves financial efficiency by accelerating the process of data collection and analysis, thus enabling more accurate strategic decision-making. The results also reveal that institutions face economic and regulatory challenges, such as changes in laws and regulations, which affect the effectiveness of accounting systems.

The research concludes that adopting modern accounting systems positively impacts financial performance but requires a flexible environment to adapt to economic and regulatory challenges.

Abstract

         The current research aims to know the extent of the impact of the dimensions of manufacturing flexibility represented by (size flexibility, machinery flexibility, product flexibility, process flexibility, expansion flexibility) in supporting the marketing performance represented by (market share, sales volume, profitability) in the General Company for Leather Industries - Baghdad The data and information were collected based on a questionnaire form, and the data obtained was analyzed using the statistical program (spss. Ver- 24) in order to obtain the results of analyzing the correlation and influence relationships between the independent variable (manufacturing flexibility) and the dependent variable (marketing performance). A set of statistical tools and methods prepared for the purpose of statistical analysis and extracting results from the most important ones  T-test, F-test, correlation coefficient, and simple, multiple and graduated linear regression analysis. The research came out with a set of conclusions, among which there was a correlation and a significant effect between manufacturing flexibility and marketing performance, and in light of the conclusions, a set of proposals were presented in line with the conclusions, including: Increasing the interest of the researched company in manufacturing its products with different models and designs by adopting advanced machines that meet the requirements of customers as well as Diversification in the markets to which the products are offered.

Abstract

The statement of cash flows carries great importance for the users of the financial statements and facilitates the process of understanding and analyzing them because it provides financial information that is free from misleading and is modern as one of the main requirements of the establishments and provides useful information about the establishment’s operational, investment and financing activities. It exposes commercial banks to financial crises and risks. Cash, cash liquidity risks, and it has to draw the responsibilities of the monetary authority and establish an effective central unit through a strategic system and rely on ratios and indicators of cash liquidity because the low level of cash liquidity can expose banks to a financial crisis and financial risks that make them lose the element of safety, profitability and cash liquidity even if they achieve earnings And commercial banks must maintain cash liquidity by preserving cash assets and assets, and the research also found the results of the other bank with very high ratios that outweigh other ratios, such as the cash balance ratio and legal reserve, and the need to pay attention to the surplus and shortage of liquidity that you may be exposed to. Commercial banks during the exercise of their business, and the research also arrived, and the bank has the ability to provide various services and pay the obligations due with its liabilities, as it was found that the higher the rate of employment and loans compared to other banks, it turns out that the bank is able to offer new loans and grant advances and other facilities. Financial statements, including the balance sheet and the statement of cash flows, for the purpose of developing and drawing up plans for the future In order for the bank not to resort to borrowing on commercial banks, a sound policy drawing to avoid exposing the bank to banking and credit risks and cash liquidity risks and formulating an effective and sound strategy for the purpose of managing the securities and loan portfolio.

Abstract

This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery?   The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.

Abstract

This research aims to demonstrate the importance of entrepreneurship in the Hashemite Kingdom of Jordan and the State of Malaysia, as interest in entrepreneurship has increased at the present time, due to technological progress and the competitive environment of local, international and global projects that had a great impact on the business environment. Entrepreneurship is important in the growth of the economy The country at the macro level and on the growth and expansion of projects and their access to material and financial resources, in order to gain customer satisfaction, increase profitability and market share, and small and medium enterprises can only thrive in a society in which there is an entrepreneurial spirit, love of free work, willingness to take risks, adopt new ideas and understand the mechanisms of competition In the global market. The research problem arises in showing the level of entrepreneurship in Jordan and Malaysia, and this will be done through three sections, the first one includes the theoretical side of the research, and the second topic includes an analysis of the experiences of the Hashemite Kingdom of Jordan and Malaysia, and the third topic includes an analysis of Jordan’s data on entrepreneurship