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Arabic

Search Results for sustainable-performance

Article
The effect of contribution sustainable performance on achieving competitive: Advantage mediated servitization explority research at general company of electrical and electronic industries

شفاء Hassan, محمد

Pages: 166-180

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Abstract

The research aims to determine the effect of sustainable performance in achieving competitive advantage through servitization, which pushes manufacturers to adopt this trend. The research problem was embodied in how the company is able to provide distinguished services with products through sustainable performance to achieve competitive advantage. The research was applied at the General Company for Electrical and Electronic Industries Through a survey of the opinions of a sample of (65) engineers, administrators and technicians, through a questionnaire prepared for this purpose within three axes (sustainable performance, servitization,, competitive advantage). The results confirmed the presence of a high level of interest in the research variables, as well as a significant effect of sustainable performance in achieving competitive advantage through the mediation of the servitization,

Article
The role of digital intelligence in enhancing sustainable performance: An analytical survey of the opinions of a sample of employees of an Iraqi insurance company

Ali M. Abdul Mahdia, Lama Q. Raouf, Zainab S. Ibrahim

Pages: 104-119

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Abstract

This research aims to analyze the role of digital intelligence and its dimensions in achieving sustainable performance. To achieve this goal, the researchers relied on the theoretical framework, which addressed the two research variables. They also employed a descriptive and analytical approach to present and analyze the data and extract the most important findings. The research population consisted of the Iraqi General Insurance Company, an affiliate of the Ministry of Finance. A questionnaire was used as the research instrument, distributed to (50) employees at the assistant department manager level and above, representing the upper and middle management of the research population. To verify and test the main hypotheses, the researchers relied on several statistical methods, assisted by the SPSS version 26 and AMOS version 25 statistical software. After conducting several descriptive statistical analyses, such as calculating means, standard deviations, and relative importance, the hypotheses were tested using regression analysis. The research concluded with several results, most notably: Digital intelligence is characterized by its ability to analyze competitors' activities and understand their current and future goals and strategies, in order to provide services High-quality products for customers. The research yielded a set of recommendations, the most important of which is the need for the company's management to leverage its available digital intelligence to improve its sustainable performance, with particular emphasis on effectively investing in the various dimensions of this intelligence to achieve the desired goals.

Article
Using the sustainable balanced scorecard to measure the sustainable performance of Al-Qasim Green University

Ilham AlMuslimawi, Karrar Al-Khaldi

Pages: 161-180

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Abstract

The aim of this research is to measure the sustainable performance of Al-Qasim Green University based on the indicators of the Sustainable Balanced Scorecard (SBSC), and to assess the university’s ability to serve the community through social and environmental performance indicators. Sustainable orientation is essential in today’s business environment, as it reflects the clarity of strategic objectives and the roles of faculty and support staff in delivering high-quality, distinguished educational services. It also supports creative capacities to build a strong academic reputation, making the university a key contributor in meeting labor market needs.

The study adopted a case study methodology focusing on Al-Qasim Green University, using both financial and non-financial data for the period (2018–2019). The results were measured and analyzed accordingly. Findings indicate that the university is capable of enhancing sustainable performance, provided that improvements are made in cost and managerial accounting systems. These improvements should aim to provide decision-makers with relevant information that reflects the university's economic, environmental, and social realities.

The research recommendations emphasized the importance of university leadership giving due attention to environmental and social factors, alongside economic ones, in adopting higher education and scientific research strategies. It also called for creating multiple channels of engagement with the labor market and the community.

Article
Evaluation of Sustainable Performance of Economic Unit

Asst. Prof. Haidar Atta Zbein, Dheyaa Mohsin Faris Radhi AL-Kinani

Pages: 67 - 83

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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.

Article
The Role of Sustainable Performance as a Mediating Variable in the Relationship Between Sustainable Leadership and Sustainable Development: A Field Study in Iraqi Public Universities

حسين حسين, Nagham Neama

Pages: 23-33

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Abstract

The higher education sector is considered one of the important sectors and is referred to as the vital artery due to its great importance in providing the labor market and state institutions with expertise, skills and human energies. This sector's contribution to the development process by keeping pace with modern technology and sciences and its possession of enormous human competencies, expertise and potential has made this sector a major focus of interest for other sectors. The main purpose of the study is how to maintain the quality of performance and sustainability of quality through sustainable development. A random sample of workers in the higher education sector was taken and the questionnaire was the main tool for data collection, where (235) questionnaires were distributed, of which (192) were valid for use. The (SPSS) and (AMOS) Structural Equation Model (SEM) version (25) were used to analyze the data and results. There is a significant positive statistical relationship between transactional leadership and sustainable development. In addition, there was a significant impact and role of the mediating variable (performance quality) on the relationship between the independent variable (transactional leadership) and the dependent variable (sustainable development (.

Article
Sustainable Performance Assessment of Municipal Services Using Integrating Techniques (DEA-TOPSIS)

Rasheed Al-Salih, Watheq Laith, Asam M. Aljebory

Pages: 20-26

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Abstract

Measure the efficiency of decision-making units (DMUs) using quantitative approaches plays important role to help decision maker to enhance the organization efficiency. Also, integrating more than one quantitative approach have received more attention recently. This paper presents an efficient computational approach which consist of integrating two multi-criteria decision making approaches. The first is the data envelopment analysis (DEA) model and it used to measure the efficiency of the DMUs based on their inputs and outputs and the second approach is Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The presented approach has teased using dataset as in [12] of municipal services in Thi Qar Province, focusing on seven municipalities within the region. Using the presented approach, first we identify the relative efficiency using DEA models. Second, we rank all DMUs that reach full efficiency. Using a dataset comprising three inputs and three outputs associated with municipal services. The result of paper shows that this approach is reliable and easy to implement and it is suitable for helping the decision maker to reach the optimal decision for sustainable evaluation.

Article
Evaluation of sustainable performance of economic Unit

حيدر Zbein, ضياء Al-Kinani

Pages: 67 - 83

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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.

Article
The Role of Green Marketing in Supporting Sustainable Development: Strategies for Promoting Environmental and Social Awareness

Ali Nehme

Pages: 193-186

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Abstract

The concept of sustainable development has become a popular slogan in contemporary organizations. Today, it is the central focus of the programs of many governmental and non-governmental organizations, as well as many companies around the world. Sustainable development refers to meeting the needs of individuals without compromising the ability of future generations to meet their own needs. Here, marketing plays an important role, not only by aligning a company’s strategy with the environment, but also by promoting the importance of implementing this concept. Green marketing relies on the use of promotional methods that focus on the environmental benefits of products and services. By marketing sustainable solutions, companies such as Asia Renewable Energy (the case study) can, according to our research findings, raise environmental awareness among their audiences and encourage consumers to adopt environmentally friendly behaviors. Marketing green products not only promotes the environment but also reflects social values that respect human rights and equality. By applying the principles of sustainability, companies enhance the well-being of society by providing clean, sustainable energy that contributes to reducing pollution and improving the quality of life. Marketing innovations in renewable energy contributes to stimulating demand for these solutions, which enhances the ability of companies to grow sustainably. By focusing on marketing solar, wind or other renewable technologies, companies like Asia Renewable Energy can contribute to the transition to a low-carbon society. Asia Renewable Energy can serve as an excellent example of applying green marketing strategies to support sustainable development. Some of the points that can be highlighted in this study are: Renewable energy products and services The company’s focus on providing clean and sustainable energy solutions, such as solar panels and wind power. Using new or innovative technologies in the field of renewable energy, which enhances its position in the market as an environmentally responsible company. Organizing media campaigns on various platforms to raise awareness about the benefits of renewable energy and its impact on reducing the carbon footprint. Working to support development projects in local communities, such as providing clean energy to remote areas, which enhances its social role. Through these strategies, Asia Renewable Energy can effectively contribute to achieving sustainable development at the environmental and societal levels.

 

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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