Search Results for the-introduction

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

Education has consistently been a prerequisite for employment in a variety of positions. Nevertheless, this can be a problem and exacerbate unemployment in societies if it becomes an obstacle or if there is an overabundance in certain disciplines. To enable to design practical remedies that can be performed in both the near and long term, it studies the reasons for it and evaluates its data within Iraq. The framework of job possibilities in Iraq is also the subject of this study, and the level to which it enables job candidates of both gender with various degrees of educational attainment. It also evaluates the capacity of both the public and private industries to attract and retain this demographic, as well as the potential challenges and solutions, particularly in light of the challenging security, political, and economic conditions that Iraq has experienced. The inductive method was used through data analysis to reach the conclusions. Data was collected from multiple sources, including the International Labour Organization, the World Bank, and statistics and reports issued by official Iraqi bodies. This research covers the period following 2003, with particular emphasis on 2020 and 2021, drawing on the most recent available data. These two years reflect Iraq's economic reality more than two decades after that turning point, and they help illuminate the persistent gap between labor market requirements and educational outputs—a gap that has given rise to numerous structural problems in the economy, unemployment chief among them. The research problem lies in the disconnect between educational outputs and labor market needs, which has worsened in recent years as a result of a lack of economic diversification and the limited capacity of the private sector to absorb graduates. The significance of the research is derived from the fact that it addresses a crisis that is deeply ingrained in Iraqi society and necessitates solutions. There have been numerous issues related to occupation and the increase in the proportion of jobless

Abstract

One of the most important issues that an economic unit can face is changing accounting policies in light of the diversity of accounting options and alternatives, The aim of the study is to provide an introductory introduction to accounting policies and the impact of changes in accounting policies in accordance with the International Accounting Standard (IAS-2), Changing accounting policy is one of the most important issues that an economic unit can face, The important factors in improving the quality of accounting information in the financial statements through analyzing the relationship between the application of these policies and their accuracy and reliability, The research is based on an analytical study of the financial statements issued by the General Company for Textile and Leather Industries, The research reached a set of conclusions, the most important of which is that since the financial statements prepared by the company, whether based on manual or electronic programs, are not based on accurate information generated through the integrated system, their output does not truly indicate the efficiency and benefits of the company’s operations as a result of the company’s possession of a database, Unified and updated for all data related to the company’s branches, and in particular, with regard to the technical and statistical aspects. As a result of the use of old systems, it has become difficult to quickly and accurately obtain the necessary information as a result of the division and dispersion among the company’s departments, which has made it difficult to review the resulting financial statements, As for the recommendations, the most important of them is the need for all economic units to pay attention to the inventory component because it increases the ability of the economic unit to remain in the market and obtain many revenues for the economic unit

Abstract

The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.

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 aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity

Abstract

Introduction to professional ethics and organizational work values:

In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.

We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.

Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.

As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.

In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.

Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.

We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:

• Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
• Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.

Abstract

Introduction:

The world is facing a number of challenges, including climate change. Climate change is caused by human activities, such as the burning of fossil fuels, which release greenhouse gases into the atmosphere. These gases trap heat, causing the planet to warm.

The Arab World and Climate Change:

The Arab world is one of the most vulnerable regions to climate change. The region is already experiencing the effects of climate change, such as rising sea levels, more extreme weather events, and changes in agricultural yields.

The Impacts of Climate Change:

The impacts of climate change are already being felt around the world. They include:

• Rising sea levels: Sea levels are rising due to the melting of glaciers and ice sheets. This is causing coastal flooding and erosion, and is displacing people and communities.
• More extreme weather events: Climate change is increasing the frequency and intensity of extreme weather events, such as hurricanes, floods, and droughts. These events are causing damage to property and infrastructure, and are leading to loss of life.
• Changes in agricultural yields: Climate change is affecting agricultural yields, making it more difficult to produce food. This is leading to food insecurity and malnutrition.
• Loss of biodiversity: Climate change is causing the loss of biodiversity, as plants and animals are unable to adapt to changing conditions.

Solutions to Climate Change:

There are a number of things that can be done to address climate change. These include:

• Reducing greenhouse gas emissions: This can be done by switching to renewable energy sources, improving energy efficiency, and reducing deforestation.
• Adapting to the impacts of climate change: This can be done by building infrastructure that is more resilient to extreme weather events, and by developing new agricultural practices that are more resistant to climate change.
• Financing climate action: Developing countries need financial assistance to help them reduce their emissions and adapt to the impacts of climate change.

Conclusion:

Climate change is a serious threat to the Arab world and the world as a whole. It is important to take action to address this challenge, and to ensure that the region is prepared for the impacts of climate change.

Abstract

The research aims to clarify the influence exerted by strategic alliances and its dimensions represented by (value chain partnership, licensing arrangement, joint projects, mutual service union) on strategic shocks and its dimensions represented by (the industrial environment factor (exchange rate fluctuation), the institutional environmental factor (Soft budget constraints are offset by hard one), the company's capabilities (low versus high leverage) and the relationship between them, and the researched field was the contracting companies operating in the city of Mosul (listed within the Iraqi Contractors Union/Ninawa branch), which were chosen to conduct the applied aspect of the research, and the electronic questionnaire was distributed to The researched field was conducted via the WhatsApp application for contractors working in the city of Mosul, and (98) responses were obtained via the electronic link prepared for this purpose. The research community consisted of general managers of contracting companies. The descriptive analytical approach was adopted in the research, and statistical software (spss) was employed. v.27) for statistical analysis of the collected data, and the most prominent results were the presence of an inverse relationship between both strategic alliances and strategic shocks, and there is also a significant effect between strategic alliances on strategic shocks.

Abstract

Purpose of the Study: This research addresses a relatively new field; its primary objective is to determine whether the use of strategic momentum in productive organizations leads to the enhancement of organizational brilliance. Furthermore, the study aims to focus on modern strategic management approaches—including strategic momentum—and clarify their pivotal role in creating a comprehensive and integrated environment that fosters growth and differentiation, thereby advancing the industrial sector through the introduction of the concept of organizational brilliance.

Methodology: A sample was selected from employees at the Men’s Garments Factory in Al-Najaf Al-Ashraf. A questionnaire consisting of 22 questions was distributed to employees, including unit and division managers, department heads, accountants, and production staff. A total of 93 completed forms were collected.

Key Findings: The study results revealed a significant and meaningful impact of strategic momentum on organizational brilliance. According to the findings, the path coefficient of the explanatory variable (strategic momentum) showed strong influence on the responsive variable (organizational brilliance), indicating that strategic momentum plays a powerful role in organizing and enhancing employee brilliance within the industrial sector (the factory under study).

Applications of the Study: Strategic momentum can play a critical role in enhancing industrial performance by creating a comprehensive and integrated environment that promotes leadership brilliance, service excellence, innovation, knowledge, efficiency, and financial inclusion. This contributes to elevating the status of the factory under study. Productive factories that adopt strategic momentum can remain at the forefront of the curve, deliver superior services to their customers, maintain market share, and contribute to the sustainable and inclusive development of the national economy.