Search Results for technical-institute

Abstract

The study primarily sought to determine the extent to which the integration of management accounting tools, represented by (activity-based costing system and balanced scorecard), with modern management practices has an impact on raising the quality of sustainable academic and administrative performance at the Samawah Technical Institute. To achieve the study's objective and answer its questions, a descriptive-analytical approach was adopted. The study population consisted of all academic and administrative leaders and staff at the Samawah Technical Institute. The study sample was determined according to the Krejcie & Morgan table, corresponding to a population of 315, where the optimal sample size was 173 individuals at a significance level of 0.05%. To ensure optimal distribution for each category (academics, administrators, and technicians), a stratified proportional sampling method was used. 210 questionnaires were distributed, and 188 were returned. After processing the returned questionnaires, 15 were found to be invalid due to errors, resulting in a final sample size of 173 questionnaires. After analyzing the data and testing the hypotheses, the study reached several key conclusions, most notably that activity-based costing is a primary tool for directing resources toward academic activities of global value. It also contributes to the optimal allocation of resources by linking each activity to its added value, thus enhancing confidence in managerial efficiency. Furthermore, the balanced scorecard contributes to improving overall performance by reducing bias in evaluating expected performance in traditional management systems, thereby strengthening confidence in a comprehensive measurement system that links financial and non-financial dimensions.

Abstract

The current study aimed to know the extent of the ability of organizational integrity as an independent variable with its dimensions (operating controls, principles and purpose, core values, and culture) in improving the quality of work life as a dependent variable with its dimensions (job satisfaction, general well-being, stress at work, work-home interface, work control, work conditions) by relying on the descriptive analytical approach if this study was applied to the employees of the Diwaniya Technical Institute from the administrative category holding a certificate (higher diploma, bachelor's degree, diploma and preparatory only) and their number is (80) employees using a questionnaire distributed to them and the number of valid questionnaires was (76) and retrieved (4). The questionnaire was analyzed using many statistical tools and methods represented by the simple correlation coefficient to know the relationships of correlation and influence between the variables and multiple regression analysis and a number of other statistical tools in addition to using the SPSS.v.24 program), on the basis of which the researchers concluded a set of results, including that organizational integrity has a positive effect in improving the quality of work life. The study also reached a set of recommendations, some of which emphasized the need to apply practices Integrity within the organization, as establishing a culture of organizational integrity in any organization includes a set of stages, including understanding the importance of organizational integrity, its necessity and benefits for the individual and the organization, clarifying the positives of its application, and realizing the danger of the absence of organizational integrity in the organization

Abstract

This study aimed to analyze the impact of strategic drift on improving organizational performance through an analytical study of the opinions of a sample of employees at the Technical Institute / Kufa , within the context of seeking to bridge the knowledge gap related to explaining the nature of the relationship between these two variables in educational institutions. The study was based on the hypothesis that strategic drift, through its dimensions represented by satisfaction with leadership, marketing myopia, logical incrementalism, and organizational commitment, is one of the factors that directly influence the level of organizational performance, which was measured through its dimensions of accounting returns, growth, stock market performance, and operational performance. The study adopted the descriptive – analytical approach, and the questionnaire was used as the main tool for data collection, in addition to observation and personal interviews to enhance the accuracy of the results. The study population consisted of (355) employees, while the study sample included (185) questionnaires valid for statistical analysis. The data were analyzed using the (SPSS) program, relying on a set of descriptive and inferential statistical methods, particularly correlation and impact tests, after ensuring that the data met the conditions of normal distribution. The results of the statistical analysis showed the existence of a statistically significant and positive correlation and impact relationship between strategic drift and organizational performance. This confirms that the conscious management of manifestations of strategic drift can contribute to the early detection and treatment of organizational imbalances, improve the efficiency of resource utilization, and enhance the institution’s ability to adapt to environmental changes. The results also indicated that integration among the dimensions of strategic drift leads to achieving better levels of organizational performance, especially in operational aspects and institutional growth. The study concluded that strategic drift is not necessarily an entirely negative phenomenon; rather, it can be employed as an effective managerial tool if properly diagnosed and managed, thereby contributing to improving organizational performance and achieving institutional sustainability. In light of the results, the study recommended enhancing strategic awareness among administrative leaders and adopting flexible mechanisms to monitor and address strategic drift in a manner consistent with the requirements of modern work environments in educational institutions.

Abstract

This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.

Abstract

E-learning is one of the important means that come as a result of the dangerous epidemic of Corona pandemic, which was applied to all Iraqi, Arab and international universities to avoid the spread of this dangerous epidemic that has assaulted humanity. Hence, it’s important to study the reality of applying E-learning, also study on situation of students and the use of statistical and studies Statistical to study this reality which will become realistic in use in the coming years

Among the statistics theories cluster analysis is used which is one of the important topics. A questionnaire from was distributed to student of the Ninavah Technical Institute (at the Northern Technical University). The Data included two axes, first one (exam performance) and the second (electronic exam). the sample number was 130 male and female students, and after debriefing the data, it was 11 damages questionnaires, The results were extracted and it was shown that the students’ ability to use the reality of E-learning increased and the skills and abilities to use modern education means and the internet increased.

Abstract

The aim of the research is to identify the impact of credit shocks on the market value of banks, and data were collected on the research sample represented by the (Iraqi Investment Bank) for the period (2010-2020) and a simple regression model was used as well as extracting the value (R²) to explain the effect of the independent variable on the changes that occur On the dependent variable, as well as the standard coefficient of regression (b), which measures the response of the dependent variable when the independent variable changes by one standard degree, using the statistical program (SPSS), and the research reached a set of practical results, including that there is a significant effect relationship between credit shocks and value The market for the bank is at a level of significance of (0.05), and the researchers suggested a number of recommendations, including the need for attention by the management of banks to study credit shocks and indicate the extent of their impact on other banking indicators. Which affects the financial position of the banks, which negatively affects the market value of its shares.

Abstract

In light of the rapid digital transformation that has reshaped the educational landscape, smart learning technologies have emerged as one of the most significant contemporary trends that higher education institutions seek to adopt in order to enhance the quality of the educational process and improve both academic and administrative performance. The adoption of these technologies is no longer viewed as merely a developmental option; rather, it has become a strategic necessity driven by the demands of the contemporary educational environment and continuous technological advancements. Accordingly, this study aims to examine the adoption of smart learning technologies as the dependent variable through four dimensions: smart technological compatibility, performance expectancy, interaction, and institutional support, which collectively reflect the readiness and capability of educational institutions to effectively utilize modern technologies in supporting teaching and learning processes. Conversely, organizational mindfulness is examined as the independent variable through its five dimensions: preoccupation with failure, reluctance to simplify interpretations, sensitivity to operations, commitment to resilience, and deference to expertise. These dimensions enhance the institution's ability to anticipate organizational and technological changes and respond to them proactively and effectively. The significance of this study stems from the uniqueness of its empirical context within the Zakho Independent Administration, which is currently pursuing an ambitious vision for institutional development and educational modernization. The Technical College and Technical Institute in Zakho represent key pillars in supporting this transformation toward a more advanced and sustainable educational environment. The study adopted a descriptive-analytical research design and targeted a purposive sample of 82 faculty members and administrative leaders from the Technical College and Technical Institute in Zakho. To ensure the robustness and accuracy of the findings, Structural Equation Modeling (SEM) was employed using Smart PLS software to test the proposed hypotheses. The findings are expected to demonstrate that organizational mindfulness serves as a fundamental organizational capability that facilitates the successful adoption of smart learning technologies. Furthermore, the study provides a scientific framework that can support educational decision-makers in developing smart learning environments capable of meeting future educational challenges and promoting sustainable development within the region.

Abstract

Rapid evolution of the Internet of Things (IoT) has transformed the urban infrastructure because it is possible to interconnect systems that can improve transportation, healthcare, security, energy management, and public services. Implementation of IoT network in Iraqi cities faces numerous constraints including lack of infrastructural development, network saturation, unstable connections, poor cybersecurity and lack of resource management. These factors largely affect dependability and functionality of smart city applications. This paper examined how Artificial Intelligence (AI) methods applied to improve IoT network performance in Iraqi cities through effective data routing, predictive maintenance, anomaly detection, bandwidth optimization, and intelligent resource management. Machine learning, Deep Learning and reinforcement learning methods were commonly used methods to address the conditions of dynamic networks and maximize operational efficiency. The study aims at the application of AI techniques to strengthen current IoT systems to enhance scalability, minimize latency, enhance security, and energy efficiency. The research, based on analytical modeling and comparative performance analysis, shows that AI-based IoT systems significantly improve technological resilience of cities and assist Iraq in the development of smart cities. The results offer viable advice to policy makers, network engineers and urban planners who wish to develop modern cities in Iraq using intelligent technology.

Abstract

Through the current research، we aim to investigate the possibility and relationship between the (administrative negotiation management) and the (smart organizations) ، which was represented by a number of intellectual and applied questions، as well as a statement of the influential role in developing the model of smart organizations as one of the modern topics in the application environment. Based on the previous literature by presenting the theoretical side of the researcher's variables، also the applied side was based on the questionnaire form as a tool for data collection، and then the correlation and influence relationships were tested by a group of statistical means، as well as the possibility of implementing them in the application environment، the research concluded that there is a correlation between The management of administrative negotiation and the dimensions of smart organizations، as well a significant influence relationship to the management of administrative negotiation and the dimensions of smart organizations.

Abstract

The study sought to activate the learning dimensions of the organization to become a (learning organization) capable of managing its strategic crises, so learning is the way that preserves its potential and strengthens its capabilities to be more rapid in reaction to successive changes and crises, so if organizations want to be effective in an environment dominated by uncertainty It has to rely on its ability to learn, and the availability of its dimensions will provide it with the ability to manage its strategic crises. Hence, the research problem started through a set of research implications that were:
- Is there a correlation relationship between the learning organization and strategic crisis management.?
- Is there an effect of the learning organization in strategic crisis management?
- Is there a contribution to the dimensions of the learning organization in strategic crisis management.?
The research assumed the existence of these dimensions in the researched organizations and how these dimensions affect the organization’s strategic crisis management, in order to achieve a flexible response to the turbulent changes of the crisis, and to achieve these objectives, a set of field-tested hypotheses were formulated by adopting the opinions of the members of the research sample, in order to accurately test the hypotheses and ensure their validity. Relying on a number of statistical methods appropriate for these relationships.
The research reached a set of Conclusions which confirmed its hypotheses to show the existence of a positive moral correlation as well as the existence of a moral impact of the learning organization in strategic crisis management. The educational dimensions of the organization as an explanatory variable have been identified 68% of the change in strategic crisis management as a responding variable. To present a set of recommendations aimed at activating the positive relations achieved and indicating the aspects that need to redraw their future paths in the researched organizations in particular and the corresponding organizations in general to confront the multiple crises, especially the (Covid-19) crisis.

Abstract

Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.

Abstract

The current research confirms the importance of promoting ethical behavior and the extent of its impact in anchoring in organizational values and all decisions made by organizations, the ability of the organization to provide sustainable, high-quality services, on the one hand, and the need for the organization’s values to be in line with the ambitious values of employees on the other hand, and the result is high performance. And present behaviors that benefit and do not harm others. Therefore, the research has dealt with two important variables, the first being moral ethcial leadership through its dimensions (justice, integrity, directing behavior, clarity of role, power sharing, concern for sustainability) .As for the second variable, organizational values have adopted the dimensions (quality in values, innovation of values, responsibility for values, and values. Organizational values of customers and organizational values of employees), and the research started from a problem expressed with a number of questions, including whether moral leadership exists among university leaders and can you use positive behaviors and ethical practices to consolidate these organizational values in the universities under study? A intended sample was chosen, represented by (64) members of university leaders who hold senior leadership positions in a number of Iraqi universities that were chosen to implement the study, and the research drew on a number of conclusions, the most prominent of which is that ethical leaders have qualities and characteristics that depend on the social philosophy that relates to the mind, heart and soul. The soul is to be a tool in building a balanced emotional personality, as it searches for means and not ends, as for the most important recommendations for university leaders to pay attention to the sustainability and preservation of relations between employees, seek attention to environmental and technological changes, provide the appropriate organizational climate, follow a work context and take into account the prevailing societal values as a source of intellectual and scientific radiation To reach good performance to support its position in the community, and the continuous urge to adopt professional behavior and interest in building a clear vision that consolidates organizational values in the universities in question

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.

Abstract

The research discussed the importance of non-financial information and the extent of its disclosure and its reflection on the market value of Iraqi commercial banks. The research sample included in the Iraq Stock Exchange, as a list of information required to be disclosed in banks consisting of (67) elements was prepared, and applied to each of the banks as a sample Research to find out whether the bank discloses the information or not, and the information was divided into four groups: a strategy, a non-financial financial, and another to measure the independent variable represented by the non-financial disclosure, while the average annual price of the share was used as a measure to measure the dependent variable represented by the market value of bank shares, which is It is extracted by (the annual trading volume of the bank the number of shares traded), and among the most important conclusions reached by the research are: There is no correlation and moral impact between the non-financial disclosure and the market value. While the research concluded with presenting a set of recommendations, the most important of which are: The need for investors to be aware of the importance of non-financial disclosure as it provides additional information related to risk management such as risks (credit, market, liquidity, interest rates, foreign currency) and future expectations regarding stock prices, cash flows, revenues and profits. And capital expenditures, given that the disclosure of financial information does not provide investors with the future evaluation of the bank and the ability to fully understand the opportunities and risks, which helps them in the process of visualizing future risks and opportunities in addition to evaluating the financial expectations of the bank in the distant future, which enables them to make a rational decision in investing in the bank’s shares.

Abstract

The importance of this research lies in its addressing a highly important and contemporary topic by focusing on employing artificial intelligence techniques as an advanced analytical tool in the work of the auditor. This employment aims to enhance the auditor's ability to detect fraudulent practices in financial statements, which contributes to raising the quality of the audit process and keeping pace with global technological developments. This is reflected in reducing detection risks and enhancing the auditor's understanding of the economic unit's environment under audit. AI-based auditing contributes to providing accurate and distinctive information that supports the process of detecting fraud in financial statements, which positively impacts reducing the risk of financial fraud. Moreover, adopting AI in audit firms gives them a tangible competitive advantage and supports enhancing stakeholders' confidence in the results and reliability of the audit process. To achieve this, a survey form was designed for this purpose to survey the opinions of a sample of auditors and employees in audit units who have professional experience related to the nature of the research. The research reached a number of conclusions, including that the sample agreed that the contribution of AI systems to improving the accuracy of detecting financial fraud compared to traditional methods based on manual rules came in first place, while adopting the hybrid approach that combines AI and traditional rules is the best practice in fraud detection systems came in second place, with regard to the extent of AI's contribution to detecting and reducing financial fraud.

Abstract

The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.

Abstract

The research seeks to the effectiveness show of monetary policy tools in light of the Central Bank of Iraq of independence and the extent of their contribution to the objectives of the general economic policy and their in choosing efficiency their tools that reflect the monetary variables that affect the banking system and then transferring the monetary effects to economic activity and achieving the goals of monetary policy The banking sector is with increasing interest in the economy for its active role in providing financial resources and mobilizing them from domestic savings and its efficiency The ability of banks to provide bank credit contributes to achieving economic development and this efficiency is based on the prevailing economic conditions and financial and monetary stability as it is the basis for directing monetary policy tools in the financial sector Therefore, the research was detailed to a comprehensive introduction to the research and methodology The second topic was devoted to the theoretical side and divided into three axes The first focused on monetary policy in Iraq The second centered around the concept of the banking financing gap and the third axis focused on the relationship between monetary variables and total credit and bank deposits The second topic the applied aspect of the research was to measure The relationship between the independent and dependent variables and the conclusion of the research in the conclusions and recommendations

Abstract

The research aims to demonstrate the role of sustainable budget requirements in improving the Iraqi financial situation through the use of a set of requirements to be relied upon when preparing the budget, and to achieve the objectives of the research, a study was conducted of the indicators of the Iraqi economy for the years (2004-2021). A set of conclusions and recommendations were reached, the most prominent of which is that Iraq relies heavily on non-renewable financial resources, and this exposes its economy more to financial crises as a result of fluctuating prices of non-renewable resources. Accordingly, it is necessary to find renewable financial resources that can be relied upon in the event of a recession occurring for non-renewable resources. As a large proportion of Iraq's resources go to pay off debts because of its heavy dependence on these resources, the prices of which fluctuate from one period to another, as happened in the years (2008, 2016, 2020). Therefore, attention must be paid to the requirements of the sustainable budget because of their significant role in reviving the Iraqi financial situation. The research also recommends Iraq's interest in renewable financial resources because it represents an important alternative that can be resorted to in the event of fluctuating oil prices instead of relying on debt.

Abstract

The research aims to measure the role of organizational integrity in enhancing the social responsibility of the organization, based on a fundamental problem embodied by questions that included the extent to which the correlation and impact relationships between research variables are perceived , the research was applied to a sample of (127) doctors included in the study limits at Sadr Hospital/Maysan, and the resolution tool was used as a key tool for data collection. The Karonbach Alpha has been used to ensure stability in the database as well as the use of namely the arithmetic average, standard deviation, regression analysis and t-test test to display the statistical aspect The most important conclusions are the existence of a strong, moral and positive correlation between the two variables of the research. As for the most important recommendations, it is the necessity of the administration’s attention to rooting and applying the organizational integrity dimensions to raise the level of social responsibility.

Abstract

The purpose of the research is to test the impact of knowledge management on empowering human resources in the Directorate of Youth and Sports in Dhi Qar. The research relied on the questionnaire as a main tool for collecting the necessary data needed to achieve the objectives of the research. The research community consisted of all managers working in the Directorate of Youth and Sports in Dhi Qar. The sample was taken. Randomly, (123) questionnaires were distributed to determine the level of application of organizational practices in the surveyed directorate, and (118) questionnaires were retrieved from them. The descriptive analysis method was also adopted, through the use of (SPSS V.28) program in analyzing the research data to answer questions and test hypotheses. search. The results of the research found that there is a statistically significant effect between knowledge management and its combined dimensions and the empowerment of human resources in the Youth and Sports Directorate in Dhi Qar. The research recommends the need for the directorate to continue activating the dimensions of human resources empowerment to give administrative and organizational staff the freedom to act and make decisions regarding their work.

Abstract

The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses

Abstract

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 quality of earning is one of the most important elements used in evaluating the real financial reality of the company, which is reflected in its financial statements and future profits, as the current study included an analysis of the relationship between the quality of earning and the growth of companies for four companies registered in the Saudi stock market and for the period (2009-2018). Both accounting conservatism and the criterion of closeness to cash models were relied upon to measure the quality of these companies' earnings. While both the sustainable growth and the internal growth models were used in measuring the growth of the research sample companies. The statistical analysis represented by finding the correlation coefficient was used for the purpose of examining the relationship between the growth factors and the quality of earning used in the current study. The results showed a strong relationship between the criterion of closeness to cash model as a measure of the quality of earning and both the coefficients of sustainable growth and internal growth. The results also presented the absence of a clear relationship between the accounting conservatism coefficient and the measured growth coefficients in the current study of the research sample. The current study recommends the importance of the obligation to disclose profits in line with accounting principles and sorting out companies that follow the method of profit management and manipulation of financial statements. The study also recommends conducting more research in the field of measuring the quality of earning and its relationship to the growth of companies

Abstract

      The current study aims to reveal the extent of the impact of management information systems on the administrative decision-making process, as well as to clarify that influencing relationship between the variables of the study because of their importance in supporting and enhancing the administrative decision-making process in the study sample organization. Two main hypotheses emerged from the study that (there is an impact and a significant correlation of management information systems in the administrative decision-making process in the College of Nursing / University of Maysan), the study adopted the questionnaire as the main tool for obtaining the required data and information, as the responses of the sample consisting of (35) were analyzed. ) individuals and for the purpose of analyzing their responses, a number of statistical methods were used (frequencies, arithmetic means, standard deviations and regression) using the (SPSS) program, The study reached a set of theoretical and applied conclusions, the most important of which was that the roles of managers are affected by the management information system through the information provided by this system and with qualitative characteristics. of information.

Abstract

The research aims to analyze the impact of awareness of organizational dynamics on enhancing strategic positioning, based on the importance of employees’ understanding of the internal and external factors that shape the organizational work environment—such as culture, structure, relationships, and communication—and their reflection on the organization’s ability to define its competitive position effectively and sustainably. The study adopted the descriptive-analytical approach and employed a questionnaire to collect data from Al-Ittihad Food Industries Co. Ltd. in Babil Governorate, with a sample of 262 employees from the company’s sugar refinery plant. The research gap lies in the scarcity of studies that have examined the relationship between awareness of organizational dynamics and strategic positioning in an integrated manner within the Iraqi business environment—particularly in the food industry sector, which faces ongoing market transformations and increasing competition. This context requires a deep organizational awareness that connects culture, structure, leadership, and communication as an interactive dynamic system. The findings indicate a positive and statistically significant correlation and effect between awareness of organizational dynamics and strategic positioning. Higher levels of organizational awareness contribute to improving management’s ability to make effective strategic decisions and strengthen the company’s competitive position in the market. The results also show that flexible organizational culture and adaptive leadership play a key role in achieving higher levels of strategic performance. The research recommends adopting a comprehensive approach to managing organizational dynamics that integrates culture, structure, leadership, and internal communication within a unified strategic vision, thereby enhancing sustainable strategic positioning and contributing to the stability and growth of Iraqi industrial companies.

Abstract

The research aims to shed light on the effect of credit risk on the share prices that economic units are exposed to, represented by commercial banks, the sample of the research, as a result of the credit facilities they grant, which are represented in loans and advances, and since these units earn profits through credit facilities, they bear some risks due to some default In terms of payment, where the risks relate to the return directly, as the higher the return, the greater the risk. As for the research sample, it was represented by commercial banks, which amounted to five banks listed on the Iraq Stock Exchange for the period from (2015-2019). Financial indicators were used to measure these risks as well as the use of the SPSS program. To analyze the data and test hypotheses, a set of conclusions and recommendations were reached that support the research, and the results showed a statistically significant effect of non-performing loans on stock prices. The research also found a statistically significant effect of the provision for credit losses on stock prices. Bad loans for some banks reached a dangerous stage, reaching (1.09) for the Assyrian Bank for the year (2017) and the Bank of Baghdad (0.82) for General (2018).

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 current study aimed to uncover the influence relationship between the independent variable (emotional contagion) and the dependent variable (team effectiveness). This was achieved by understanding the conceptual framework of these variables and determining their level of availability at Al-Furat Al-Awsat Hospital. This was done based on the theory of emotional contagion and the team effectiveness model to explain the relationship between these variables. The research problem was represented by the need to understand the extent to which the spread of positive and negative emotions, represented by the dimensions of emotional contagion (sadness, happiness, anger, love, fear), affects the overall performance of work teams, their effectiveness, and the achievement of their goals. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of emotional contagion on team effectiveness, creating a research gap that this study sought to fill. The descriptive analytical approach was adopted as the basic research methodology by describing the intellectual contents of the research variables. The questionnaire was used as the main tool for data collection. A sample of medical and administrative cadres in the hospital was selected as the research sample. The total sample size was (223) individuals. Their data were collected through two methods: the first was by distributing the questionnaire electronically to (122) individuals, and the second was by distributing it manually to (101) hospital workers. Both (Excel) and (JASP v.19) programs were adopted in the statistical analysis. The results indicated the acceptance of the first main hypothesis, which states that there is a statistically significant effect of emotional contagion at the overall level on the effectiveness of work teams. The results also showed the acceptance of the second main hypothesis at the level of the dimensions of emotional contagion, as the effect of the two dimensions (sadness and anger) was negative, while the dimensions of happiness, love and fear had a positive effect on the effectiveness of work teams

Abstract

The study objective to determine the extent to which the principles of continuous improvement are applied in the field of innovation in banking services and industry, by relying on technological development in the banking industry and administrative systems in order to achieve customer satisfaction and increase confidence in banking services, by providing banking services that keep pace with the automation of banking operations and in line with the trends The Central Bank is in the transition to electronic money, so the research stems from an important intellectual provocation, namely, do Iraqi banks use continuous improvement techniques and what are the criteria for evaluating their services? The research also aims to track the development of the characteristics of services according to the development of the financial needs of customers and to know the nature of the relationship between the principles of CI and the characteristics of BS. , standard deviation, correlation coefficient, coefficient of determination) that the most important characteristics of BS are understandable to the customer, and this depends on the employees and the declared policy of the bank.

Abstract

The research aims primarily to diagnose and determine the role played by organizational conflict management methods with its dimensions (cooperation method, employee performance, avoidance method, compromise method, courtesy method) in employee performance. The research problem lies in determining how organizational conflict management can raise employee performance. The organization was chosen as the research field, which is one of the important organizations, to test the research hypotheses and the correlation and influence relationships between organizational conflict management methods as a dependent variable and employee performance as a dependent variable. (54) questionnaires were distributed to all employees in the office of the Electoral Commission in Maysan. The descriptive analytical approach and the statistical software SPSS25 were relied on to analyze and describe its results. The research concluded that there is a correlation and influence relationship between the research variables.

Abstract

The research aims to identify the role of the information management environment in enhancing the knowledge management strategy. The research relied on the descriptive and analytical approach to complete the requirements of his philosophy, and the General Directorate of Education of Kirkuk was chosen as a community to implement the research through the individuals working in it. The research sample consisted of (40) respondents and the questionnaire was used as a A main tool for data collection, the analysis of these data was conducted using the (SPSS-V24) program, and the research reached a set of conclusions, the most important of which (there is a correlation and impact relationship for the information management environment and the knowledge management strategy at the micro and macro levels), and based on the conclusions reached, a presentation was made A set of proposals, the most important of which is (the need for the research sample organization to seek to employ information technology as a tool for managing the relationships between its units and managing the relationships between the organization itself and the relevant external parties).

Abstract

China has realized the great importance and the great role of innovation in achieving distinguished industrial performance, so it began to support and encourage it in order to achieve this, and this is what this research tries to measure and prove through a standard study based on annual data for the period (1985-2020), and depending on the statistical program (Eviews 10).
The research recommended some proposals, the most important of which are: China advancing the most important indicators of innovation by increasing spending on research and development and achieving the quality of domestic education for China and not on education abroad. Conformity and integration must be achieved between the most important indicators of innovation, especially with regard to human development (quality education) and patents.
The model variables were (industrial performance log y) is the dependent variable. And (log x1 patents), (log x2 research and development spending), (log x3 education quality) and (log x4 technology progress), are the independent variables.
The results indicated that the complete logarithmic model is the best among other models, and to achieve this goal the research relied on the assumption that innovation achieves distinguished industrial performance in both industrialized and emerging countries, including China. The support and encouragement of innovation indicators had a moral effect in achieving industrial performance in China and achieving economic and social well-being, but this depends on the country's economic situation, strategies and laws adopted and the amount of gross domestic product allocated to support those indicators.
Through the results of joint integration, the research concluded that there is a long-term equilibrium relationship and a short-term response between the research variables, and that there is a significant effect of some indicators and an insignificant effect of other indicators, in addition to the absence of the problem of self-correlation and the problem of heterogeneity of disparity.
The research recommended some proposals, the most important of which is the need for China to raise the most important indicators of innovation by increasing spending on research and development and achieving the quality of local education for China rather than relying on education abroad. It is imperative to achieve harmony and integration between the most important indicators of innovation, especially with regard to human development (quality Education and patents) and among technological advances
The research also recommended that Iraq should study this pioneering experience and make use of it as much as possible for the purpose of modernizing the Iraqi economy,
The research also recommended conducting a future study of the industrialization experience in South Korea because it is a pioneering experiment that deserves to be studied and that it moved South Korea from a developing country to an advanced industrial country that competes with the advanced industrial countries.

Abstract

The process of statistical analysis is one of the most important problems facing most researchers in choosing the appropriate statistical method for statistical analysis in scientific research. The purpose of this research is to provide a mechanism that allows the choosing of appropriate statistical methods and measures to process data of any type or Its nature and to be able to apply them skillfully in statistical analysis. Where the method of selecting statistical measures depends on specifying the goal of the research and the hypothesis of the research that the scientific researcher wants to prove, such as if he wants to indicate the type and nature of the relationship between the variables or indicate the effect of a variable on another or needs to study what the phenomenon will be in the future, as well as the researcher to determine Its data type (where it is possible to classify it by its type, its level of measurement, or by the number of samples taken or by the number of variables) used in the research, as the nature of the data is what determines the type of statistical scale used, and to test the search data to indicate whether it is possible to apply to it Parametric and nonparametric.
The researcher designed an electronic questionnaire as a tool to collect information and distributed it randomly electronically (due to the existing ban due to the Corona pandemic) to Teaching staff Iraqi universities and institutes to show the most important problems of statistical analysis, and (100) forms were chosen after excluding the forms that were filled by professors who specialize Statistics as well as those who specialize in Arabic (because most of their research is theoretical and do not need statistical analysis in their research), and where most of the answers of research community Medium knowledge by statistical measures, their advantages and conditions of use, and they applied what they found followed in previous research, which is a large percentage. Or they depend on the specialists and also we find that most of the sample members want to learn the basics of statistical analysis and how to choose the best scale in the statistical analysis of scientific research. The researcher suggested to the scientific researcher to set the research goal and hypothesis first, and then determine the type of data used in the research, and then choose the appropriate scale for the type of their data and not rely on similar previous research.

Abstract

Research aims to shed light on one of the types of electronic marketing (viral marketing), which practices the marketing of goods and services through social media (such as Facebook, Messenger, etc.). The research stems from the problem of the lack of systems of the General Authority for Taxes in Iraq and their failure to enter the taxation department for users of viral marketing, which can form a broad base within the taxable containers that increase the volume of tax revenues.                                                      

To achieve the goal,the extent of the success or failure of the viral marketing campaign was measured according to the Duncan equation, which showed that when the growth rate is more than (1) the correct one will lead to the success of the campaign. A viral message was also launched and their responses were collected for a sample (181) single to sell three types of clothing as a case study in cooperation with one of the viral marketing marketers, where it appeared that there are profits that are realized from the use of this method in marketing, and for this reason a proposal was submitted for tax inventory for the practitioners of this activity to hold them accountable for tax in accordance with Income Tax Law No. 113 of 1982 and its amendments