Journal of Economics and Administrative Sciences

Effect of irrigation type and method on the cost of producing dunum of wheat crop

2019-11-16T10:57:49+00:00

Abstract : This research is concerned with studying the best type and method of irrigation as well as the best cultivated area to reduce the cost of producing dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using two types of irrigation (irrigated by rain , irrigated by methods) By comparing the values of the two methods we conclude that the method of irrigated by rain is better than other methods because it gives lower production costs when used. There are statistical differences between the methods of irrigation (surface , pumps , sprinklers) and through the post hoc comparision we concluded that the best way to feed is sprinklers and there is no difference between pumps and Sih on the cost of production.

The results also showed that there are statistically significant differences between the cultivated areas on the production cost and through the result of the post-hoc comparison and then compare between the arithmetic means we concluded the area (1-10 donums) are the most areas that increase the cost of production and there is no difference between the other areas, Also there is no difference between the type of irrigation when using different areas

Scheduling projects using dynamic programming style and smart algorithm

2019-11-16T10:57:49+00:00

The aim of this research is to compare traditional and modern methods to obtain the optimal solution using dynamic programming and intelligent algorithms to solve the problems of project management.

It shows the possible ways in which these problems can be addressed, drawing on a schedule of interrelated and sequential activities And clarifies the relationships between the activities to determine the beginning and end of each activity and determine the duration and cost of the total project and estimate the times used by each activity and determine the objectives sought by the project through planning, implementation and monitoring to maintain the budget assessed And not exceed them and often the most important of these goals is to reduce the time of implementation of the project to the minimum possible and then compare the plan and the reality and avoid the differences that occurred early, depending on the commitment to the scheduled schedule and the extent of implementation of each activity in time and cost without delay The main objective is to extract the critical path and divide the project into multiple stages using dynamic programming method, which helps to know when the project will be completed and to know the critical path in which the delay of any activity affects the duration of completion of the project The results are compared with the results of the artificial intelligence method and using the hybrid algorithm where the results are the same in both methods and the completion time of the project is (675) working days.

About The Run Length Properties for ( Cumulative Sum(Cusum) and The Exponentially Weighted Moving Average (EWMA)) control charts for Poisson Distribution

2019-11-16T10:57:48+00:00

In this study, we investigate about the run length properties of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the poisson distribution with unknown mean. We used markov chain approach to compute the average and the standard deviation for run length for Cusum and EWMA control charts, when the variable under control follows poisson distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (products are selected from Al_Mamun Factory ) are identically and independently distributed (iid) from poisson distribution in continuous manufacturing .We assumed several values for the parameters of the poisson Cusum and the poisson EWMA control charts, and several state numbers for markov chain. The results were obtained by using Programs written using matlab-R2018a program .The results shown that poisson Cusum and poisson EWMA control charts control charts for poisson distribution were more sensitive at certain values for the parameters of the Cusum and the EWMA control charts. at certain values for the state number of markov chain.

The Time-Cost Trade-off to Manage A Project in a Fuzzy Environment

2019-11-16T10:57:48+00:00

In this research, the problem of ambiguity of the data for the project of establishing the typical reform complex in Basrah Governorate was eliminated. The blurry of the data represented by the time and cost of the activities was eliminated by using the Ranking function and converting them into normal numbers. Scheduling and managing the Project in the Critical Pathway (CPM) method to find the project completion time in normal conditions in the presence of non-traditional relationships between the activities and the existence of the lead and lag periods. The MS Project was used to find the critical path. The results showed that the project completion time (1309.5) dinars and the total cost has reached (33113017769) dinars and then used another method, the method of time-cost exchange (TCT), which is one of the important techniques used by the project manager to shorten the time of completion of the project at the lowest cost has been achieved This method reduced the implementation time of the project by a large percentage. The results showed that the implementation period was reduced from (1309.5) days to (1224.2) days, and the cost of completion of (33353514407) dinars, an increase of (240496638) dinars.

Comparison of some robust methods in the presence of problems of multicollinearity and high leverage points

2019-11-16T10:57:47+00:00

Abstract

The multiple linear regression model of the important regression models used in the analysis for different fields of science Such as business, economics, medicine and social sciences high in data has undesirable effects on analysis results . The multicollinearity is a major problem in multiple linear regression. In its simplest state, it leads to the departure of the model parameter that is capable of its scientific properties, Also there is an important problem in regression analysis is the presence of high leverage points in the data have undesirable effects on the results of the analysis , In this research , we present some of the robust methods in the multiple linear regression model These methods include the (Jackknife Ridge regression) methods based on the (MM) estimator and the (GM2) estimator (Modified Generalized M-estimator) . Using the Monte Carlo simulation, the two methods were compared in accordance with the comparison criterion, the mean squares error (MSE) and sample sizes (n = 20, n = 50, n = 100) and different pollution ratios (τ = 5%, 15%) , The comparison shows that (RJGM2) is the best method for estimating the parameters of the multiple linear regression model, which has the lowest value for mean squares error (MSE) compared with the rest of the other estimations.

The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah

2019-11-16T10:57:58+00:00

ABSTRACT

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect on the satisfaction of citizens in particular," in light of the great societal orientation towards the use of mineral drinking water, and can contribute to all these changes and achieve customer satisfaction. To achieve the objectives of the research, two main hypotheses were formulated. The first hypothesis tries to find the correlation between the two research variables: quality with its five dimensions (reliability, responsiveness, safety and passion), customer satisfaction with its exclusion (satisfaction with procedures, satisfaction of employees, satisfaction with services, The second hypothesis was to prove that there was an effect between the first variable (quality) and the second (customer satisfaction). The random sample was chosen from (201) citizens living in Diwaniyah city, The questionnaire was used as a tool to obtain research data. To test the validity of hypotheses and to answer research questions, the descriptive analytical method and the appropriate statistical tests were used: The mean, the standard deviation, the percentages, the frequencies, the linear regression, and the statistical program (SPSS). The results indicated that there is a strong relationship and impact of quality in the dimensions of customer satisfaction. In the light of these results, the conclusions were formulated, the most important of which is the recognition of the sample of the research that the quality of service was not as required from the point of view of customers. This research may help the Directorate in investigating customer satisfaction by identifying the reasons for not adopting the products of the Directorate.

Achieving Educational Service Quality by applying international standard (ISO21001:2018) case study / university of technology – electromechanical engineering department – energy branch

2019-11-16T10:57:57+00:00

The research examines the mechanism of application of )ISO 21001: 2018( in the Energy Branch- Electromechanical Engineering at the University of Technology to achieve the quality of the educational service to prepare the branch to obtain the certificate of conformity with the requirements of) ISO 21001: 2018(, the necessary data were collected Depending on the (CHEKLIST) of (ISO 21001: 2018), field interviews and records of the concerned department, The researchers reached a number of results, the most prominent of which was the adoption of high quality leadership leaders and their willingness to implement the standard requirements, The university has a basic structure that qualifies it to implement the international standard, as well as an overlap in the planning process of the department's quality management system.

THE ROLE OF SOCIAL ENTREPRENEURSHIP IN IMPROVING THE QUALITY OF LIFE OF THE CUSTOMER Field research at the Iraqi Ministry of Labor and Social Affairs

2019-11-16T10:57:57+00:00

Abstract:
This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the customer to improve living, The research aims to achieve a number of objectives including access, Including the access to results that underpin the frame of research variables (social entrepreneurship, the quality of life of the customer) and formulating the hypotheses of correlation and influences of research variables. It is conducted a field study on ten social programs implemented in a number of departments of the Iraqi Ministry of Labor and Social Affairs in Baghdad governorate (Security of private sector employees, Social welfare, registration and employment of the unemployed, a national program for the control of occupational diseases, training of the unemployed, economic and social empowerment of women, support for small income-generating projects-loans, social housing for the elderly, full-time appointment, and Exemptions for people with disabilities and special needs), The community of research consists of the managers of these ten programs in the ministry. It chooses a random sample consists of (200) managers of these programs. This research is based on two approaches– descriptive approach in the theoretical side and the field study in the practical side for analyzing the questionnaire. the reality of the variables of the research were addressed and analyzed for the selected sample. Then, the hypotheses of correlation were tested by using correlation coefficient (Pearson). The hypotheses of influence were tested by using the approach of Structural Equation Modeling (SEM). A number of software such as Excel. V.2010, SPSS.V.24, and AMOS.V.24. were used for quantitatively analyzing data and finding the results. The results showed the validity of correlation and the influences hypotheses for the variables. The main recommendations focused on recruitment of individuals with experience and qualifications in the social entrepreneurship field consistent with Iraqi environment in order to improve the quality of life for customers (beneficiaries from the services of ministry).

Determination of the lot size using the Wagner-Whitin algorithm under the Constraint Theory / Case Study of Diyala Public Company

2019-11-16T10:57:56+00:00

International companies are striving to reduce their costs and increase their profits, and these trends have produced many methods and techniques to achieve these goals. these methods is heuristic and the other Optimization.. The research includes an attempt to adapt some of these techniques in the Iraqi companies, and these techniques are to determine the optimal lot size using the algorithms Wagner-Whitin under the theory of constraints. The research adopted the case study methodology to objectively identify the problem of research, namely determining lot size optimal for each of the products of electronic measurement laboratory in Diyala and in light of the bottlenecks in workstations or constraints that limit capacity. Which is suffering from the Electronic Standards Lab with its four products. The research aims to identify the bottlenecks in the work stations through the use of some of the tools of the theory of constraints and work to address them by determining the optimal mix, as well as work to determine the optimal lot size for each product and to ensure that these the least cost. As the importance of research is to draw the attention of the company to the use of scientific methods to deal with the problems in this research to be a starting point towards a comprehensive understanding of those methods and the benefits of their use. The results also showed the advantage of the Wagner-Whitin algorithm in determining the optimal size of the lot on the company method and the adoption of cost standards. Taking into account the recommendations of the research, which is the adoption of scientific methods in determining the size of the lot and the application of the theory constraints and layout of the laboratory and training employees to use these techniques to achieve the company the ability to reduce the cost and thus increase profits

The impact of managing organizational diversity in achieving success Exploratory study in the Ministry of Industry and Minerals

2019-11-16T10:57:56+00:00

The aim of the research is to demonstrate the impact of organizational diversity management on achieving success, The problem of research is to create an appropriate work environment that stimulates everyone regardless of each dimension of diversity, So as to reach the best levels of success, The importance of research is to identify how the organization in question can manage organizational diversity effectively and contribute to its success, The research started from two main hypotheses which were derived from sub-hypotheses to identify the correlation and influence between the search variables by analyzing the answers of the research sample which included (81) employees and employees In the Ministry of Industry and Minerals in Baghdad, Data and information were collected using questionnaire, interviews and field interviews, The data were analyzed using statistical programs (spss) and a range of statistical methods, such as arithmetic mean, standard deviation, correlation coefficient (Pearson), simple linear regression, The main findings of the study were a significant correlation and effect relationship between management of organizational diversity and success.

The Role of Organizational Flexibility in Achieving Organizational Prosperity: Field Research in a Sample of Iraqi Cellular Communications Companies

2019-11-16T10:57:55+00:00

This research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statistical methods were used that included mean, standard deviation, correlation analysis, and simple linear regression analysis. The results of the study showed a significant positive correlation between the organizational flexibility and their diminutions in organizational prosperity and its diminutions, and the relationship of positive effect between organizational flexibility and its diminutions in the organizational prosperity and its dimensions in the organizations studied. Based on this results of this research, it can be inferred that organizational flexibility contribute to organizational prosperity and Reflected in it.

الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي بحث استطلاعي لعينة من موظفي الشركة العامة للصناعات الكهربائية

2019-11-16T10:57:55+00:00

ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشركة العامة للصناعات الكهربائية) من خلال استطلاع آراء عينة من الموظفين في الشركة المبحوثة والبالغ عددهم ( 30 ) فرداً من اصل ( 50 ) فرد ، وكانت الفرضية الرئيسة للبحث هي : هنالك علاقة ارتباط بين متطلبات الادارة بالرؤية المشتركة وعناصر التسويق الابداعي في الشركة العامة للصناعات الكهربائية .

وقد استخدمت الاستبانة كأداة رئيسة لجمع البيانات والمعلومات في قسم التسويق بالشركة وتمثلت العينة بالادارة العليا ضمنهم رؤساء الاقسام بالشركة المبحوثة وحللت اجاباتهم باستخدام البرنامج الاحصائي SPSS في ادخال البيانات وتحليلها ومن اهم الادوات الاوساط الحسابية والانحرافات المعيارية واسلوب التحليل العاملي ومعادلة الانحدار ، وتوصل البحث الى جملة من الاستنتاجات وكان من ابرزها : توجد امكانية لتطبيق منهج الادارة بالرؤية المشتركة في الشركة المبحوثة وفق ابعاده ( الاتصال الفعال , الرؤية بالاعتقاد, المراقبة الفعالة) وابعاد متغير ( التسويق الابداعي) متمثلة ب ( الطلاقة , المرونة, الاصالة) وذلك من خلال النتائج لمتوسط اجابات العينة حول متغيرات البحث الرئيسة والفرعية ، وتؤثر ابعاد الادارة بالرؤية المشتركة في عناصر التسويق الابداعي و يدرك الموظفون بأن رسم مجموعة من الخطط الاستراتيجية في اقسام الشركة يعد من اولويات العمل الاداري ومتطلب اساسي من متطلبات الادارة بالرؤية المشتركة . ويوصي البحث بالعمل على ازالة جميع العقبات التي تضعف من امكانية تطبيق الإدارة بالرؤية المشتركة من خلال نشر ثقافتها وجعلها تتماشى مع الواقع للشركة ، ووضع اليات مناسبة لمكافأة الموظفين المتميزين وبعدالة ، وضرورة دعم الادارة العليا لأي افكار جديدة تقدم من قبل الموظفين لتشجيعهم نحو الابداع والابتكار.

apply Six Sigma in improving the quality of projects added expert system )Applied research(

2019-11-16T10:57:55+00:00

Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance of Al-Rumaitha project in order to raise the quality. Some deviations have been detected in the measurement of compressive strength of the concrete used in casting ceilings, which lead to a level of quality below the level desired by the project.

The aim of the research is to improve the quality of the concrete in the project and reduce the variance from the target quality. The Process capability and the Six Sigma technique of the DMAIC methodology is used as an improvement methodology. The principle of fragmentation of the project has also been taken to improve each phase separately whenever required.

In addition, an expert system has been designed to facilitate the DMAIC quality improvement process as a program for the implementation of the first, second and third phases of the DMAIC methodology (definition, measurement and analysis( The fourth stage (improvement) is through proposals and changes that raise the efficiency of the work and the fifth phase is to monitor and control the improvements to maintain the level of Sigma reached.

As well as the possibility of the application of Six Sigma is characterized by giving accurate results and good to improve the quality of the project. In addition to the possibility of documenting data and information of the examination, which provides a database that can be used by the expert system, which is designed to improve the quality of the project.

The research concludes that the Six Sigma indicator contributes to making the quality of the concrete consistent and within the specified cost range. If the quality of the concrete is raised to the highest possible level, the CPk can be the most appropriate.

Measuring the application of total quality management in Karkh Maternity Hospital from the perspective of health staff

2019-11-16T10:57:54+00:00

Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called total quality management in organizations. This includes describing the provision of health services and satisfaction of patients . . Aim : the aim of this study was to Measuring the application of total quality management in Karkh maternity Hospital from the opinions of paramedical staff to the importance of the total quality management in Alkarkh maternity hospital in the Baghdad Karkh health directorate because its specialized hospital for maternity and get the title or (nickname) of the hospital friend of the child . Methodology : based on the descriptive and analytical methods , in order to test the hypothesis of this study we used test of stability (Cronbach Alpha) and test of (Kolmogorov-Smirnov) , frequencies and percentages through the statistical package program of social sciences SPSS V.16 to analyze the data which collected by relying on a questionnaire which is distributed to paramedical staff at Karkh maternity Hospital , The sample size included all paramedical staff in the hospital included were (100) individuals the percentage of response was (91%) ,during the period May ,June and July 2018 Results:

- The search showed that the health staff in Karkh maternity hospital are perceive and understood the concept of importance of the of total quality management , with high degree of perception to all three parts (principles, advantages and obstacles) for total quality management

- The sequence of the three axis principles according to the level of perception of the research sample from the top to the lowest (the axis principles first and then the axis of the advantage and finally the axis of obstacles to the application of total quality management

- The search showed a relationship between the demographic variables of the study sample (age, gender, job title and years of experience) and the perception of the health staff at Karkh maternity hospital for the concept of the importance of application of total quality management

The Impact Of Means Of Support On The Intention Entrepreneurial Field Research On A Sample Of Algerian Students

2019-11-16T10:57:54+00:00

The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university students will contribute to reducing the causes of organizational failures of their businesses, thereby increasing their competitiveness and making them a tool for national productivity, not to mention important jobs. So, the Value of this is an Authenticity of research enriches the literature of knowledge management and construction that contribute to the search for how to support investment and support the entrepreneurial spirit, especially among young people through many mechanisms and means of support

The role of strategic leadership in achieving organizational excellence: field research in Al-Faris General Company

2019-11-16T10:57:53+00:00

The current research aims to determine the role of strategic leadership in achieving organizational excellence. In this context the sample of the research consist of 123 managers .The research problem can be summarized as {what is the role of strategic leadership in achieving organizational excellence}which resulted in a number of sub-questions and its goal was to explain the theoretical philosophy and intellectual expositions of this variables because of they are vital variables imposed by the current situation. To achieve research objectives we had use the questionnaire as a tool to collect data and information after verifying the validity and dependency of the measures. A number of statistical techniques and tools had been used to prove the validity of research hypothesis such as(arithmetic mean ,standard deviation , correlation, and linear regression) . The research conclude to a number of specific conclusions among the most important of which is that the strategic leadership is positively related with organizational excellence. A set of recommendations was formulated that we hope it would be useful to those who is interested.

Market knowledge And its role in achieving Competitive advantage Applied research in Iraqi Cement state company))

2019-11-16T10:57:53+00:00

The current research dealt with a vital subject contributing In success Iraqi Industrial Companies general and Iraqi Cement state company A market knowledge, It is one of the most important industrial companies that Which serve to fill the local market need Of cement without resorting to import, The problem of research was limited understanding of the importance of the role played market knowledge of the tendencies and desires of competitors, This in turn affects the company's ability to achieve competitive advantages,The research aims to know the extent of adoption Iraqi Cement state company Concept market knowledge And employment achieving Competitive advantage By removing them (Cost, and quality, and delivery, and flexibility, and creativity), The research refers to testing the hypotheses of correlation between the variable market knowledge and competitive advantage in the company, and the research sample included (30) manager in company research, To achieve the objectives of the research and address the problem, the researcher relied on analytical methodological method and used the questionnaire as a main tool for data collection, and the research use statistical program (SPSS).

The research found a number of conclusions, the most important of which was that the interest in market knowledge about competitors was not at the acceptable level of the company being investigated, As it does not rely on specialized and expert staff and does not determine its actual competitors in the target markets, Which requires the management of the company to increase attention to the existence of a marketing intelligence system that provides managers with information about competitors.

the role of time management in facilitate the work requirements for employees of the administrative department at the ministry of higher education and scientific research

2019-11-16T10:57:53+00:00

The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146) sheets only were considered in the study. SPSS program was used for data analysis.

The present studies conclude Time management is considered to be one of the most effective methods for effective and efficient management of organizations to be exploited best. A strong correlation was found between time management variables and workflow simplification variables, indicating a strong effect of time management variables in simplifying work procedures.

Employing the results of evaluating employees'performance in achieving organizational integrity Field study at the Technical Institute in Mosul

2019-11-16T10:57:52+00:00

The objective of the study is to study how to employ performance evaluation in achieving organizational integrity and the impact of performance evaluation on achieving organizational integrity. In light of this, the following questions were raised:

Are the dimensions of organizational integrity available in the field in question?

In order to answer the research questions, a questionnaire questionnaire was distributed to the sample of 30 members of the teaching staff at the Technical Institute in Mosul. The three-dimensional Lycert scale was used. The statistical methods were used, ie, the frequency distribution, the computational circles, the standard deviations, Pearson), simple regression coefficient, (R2), difference coefficient, (T) test . A number of conclusions have been reached, the most important of which is that there is a significant correlation between evaluation of performance and organizational integrity. Performance evaluation also has a "moral" effect on organizational integrity. The research recommended that individuals should be informed that the organization is a source of reliability and honesty. And to provide an atmosphere of performance based on understanding and trust between the management of the organization and its employees. With the need to find a department or division to be managed by people with competence and experience in the way of dealing with problems and solutions to give the working personnel the ability to raise their professional problems or the workload they face in this work and this section or the Division ideas and methods to solve problems scientifically away from " And are impartial.

The redesign of the accounting system to banks in the local environment in accordance with international Islamic banking applications

2019-11-16T10:57:46+00:00

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present , He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years diverted more than nine companies transferring money to Islamic banks to support the Iraqi banking sector which in turn support sustainable development in the country .

This is the search in an attempt to highlight the Iraqi Islamic banks and the study and analysis of the reality of the accounting system to local banks and the areas of Islamic Development suggested , And analysis of the activities of Islamic banks such as Murabaha and speculation and an istisna. and the establishment of analytical overview of the reality of accounting applications in one of the International Islamic banks and the potential to benefit from an analytical researcher has reached the conclusions of the most important analytical review of the accounting system to banks and insurance companies shown us activity did not consider the privacy of Islamic banks in terms of the names of accounts and the classification and accounting standards and goals , Islamic banking industry is the nature of the products as distinct as Murabaha and Murabaha by buying , Mudaraba financing ,alsilm And almawazi alsilm ,alajart and alajart almuntahiat bialtamlik , and an istisna and almawazi istisna and alqard alhasan , and require such products systematization specialist contracts are on the accounting procedures expressing them

The role of industry specialization of audit companies in detecting fraud in the financial statement

2019-11-16T10:57:46+00:00

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a significant relationship between the professional specialization of the auditing companies and the discovery of fraud in the financial statements of companies listed in the Iraqi market for securities, The research presented a set of recommendations, the most important of which is to encourage Iraqi audit firms to specialize in the profession. This is important in increasing the ability of the auditing company to identify the problems of the sector and enables it to plan well for the audit process, which increases its ability to detect the major errors and distortions in the financial statements, High level of quality, as well as the need for the Council of the profession of auditing and auditing conferences and scientific seminars and training courses and obligate auditing companies and offices to participate in the various modern audit topics to increase the expertise of the Office scientifically and work Which increases the expertise, knowledge and specialization of audit firms, which ensures better audit services to detect fraud in the financial statements and thus improve audit quality.

Using dickey _ fuller expanded test for testing variables of investment function in Iraq

2019-11-16T10:57:46+00:00

To ascertain the stability or instability of time series, three versions of the model proposed by Dickie-Voller were used in this paper. The aim of this study is to explain the extent of the impact of some economic variables such as the supply of money, gross domestic product, national income, after reaching the stability of these variables. The results show that the variable money supply, the GDP variable, and the exchange rate variable were all stable at the level of the first difference in the time series. This means that the series is an integrated first-class series. Hence, the gross fixed capital formation variable, the variable national income, and the variable interest rate are stable at the time series level. Which means that the series is a complete zero-grade. In this study, it is found that most of these variables are unstable in time series but stable in the first difference. It is also concluded that the contribution of the independent variable (money supply) in the investment becomes negative.

Water Crisis and Its Relation to Achieving Sustainable Agricultural Development in Iraq (The Real Causes and Proposed Solutions)

2019-11-16T10:57:52+00:00

The conservation of natural resources such as water is one of the areas that sustainable agriculture seeks to preserve, rationalize its use and protect it from pollution, because water is a specific factor for agriculture. Despite Iraq's possession of two international rivers, the Tigris and the Euphrates, which pour into the Shatt Al-Arab, it suffers from water shortages in recent times, As a result of several reasons combined, including water policies initiated by the riparian countries to reduce the quantities of water coming from the two rivers to Iraq, led by neighbor Turkey through the construction of dams and reservoirs and the establishment of irrigation projects, as well as climate changes from rising temperatures and low fall rate that Iraq falls within Arid and semi-arid areas, and the increasing demand for water in all the magazines, including agriculture as a result of the increase in population, water problem has become a water crisis worsens over time, which affected the process of agricultural production and the delay of achieving sustainable agricultural development, as there is an inverse relationship between them and the water crisis, In order to solve this problem, it is necessary to know the real causes of the crisis and find solutions and appropriate treatment, The researcher concluded that the nature of the water problem is that the water supply is less than the demand for it, and to solve this problem is either increase the water offered in exchange for demand or reduce the demand for the amount offered. The study proposed a set of solutions, including the formation of a high committee for water management in Iraq, which will prepare strategic water plans and spread modern irrigation techniques throughout Iraq, and resort to supplementary irrigation such as the use of water harvesting and the construction of dams and reservoirs after the identification of actual water needs and the establishment of educational awareness campaigns for producers and ideas on holding talks with riparian countries to increase the levels of the Tigris and Euphrates River according to economic policies that satisfy all parties. The research reached some conclusions, including that the degree of the causes of the crisis The most severe of which is poor water management and the lack of integrated management

THE IMPACT OF OIL PRICES ON THE PUBLIC BUDGET AND TRADE BALANCE IN IRAQ FOR THE DURATION (2004-2017)

2019-11-16T10:57:51+00:00

The fluctuations in oil prices in world markets affect the general budget and the trade balance of the rent countries, because oil is a strategic commodity affected by economic and political factors. The fluctuations in oil prices affect the public budgets of the rent countries through the public revenue side of oil revenues. On the other hand, these fluctuations affect the balance of trade through the volume of oil exports, which lead to imbalance of trade surplus or deficit .

And that the revenues of the general budget in Iraq depends on (88% - 90%) on oil revenues as the changes in global oil prices have a significant impact on the reality of the Iraqi economy unilaterally, as well as the Iraqi trade balance, which depends on a single commodity (crude oil) In the volume of total exports, and fluctuations in oil prices (rise and fall) will lead to imbalance in the volume of foreign trade, causing the country economic exposure and dependence on international markets, and this is a challenge and concern for economic policy in the country, It is a promise Development will deepen imbalances in the Iraqi economy ,and thus not for economic diversification of the country .

Stock Exchange and its Impact on Economic Development In the Kingdom of Saudi Arabia (KSA)

2019-11-16T10:57:51+00:00

this research paper aims at measuring and analyzing the influence of the stock exchange on the economic development in the Kingdom. This is done through comparing the Gross Domestic Product (GDP) as a changeable factor affiliated with some independent variables in the KSA stock exchange. These variables are (All Share Index {TASI}, Market Value, Trade Volume Index, number of companies and number of shares). The study covers the period from 2003 to 2017 and adapts the measuring method in analyzing this relation using the Multiple Linear Regression (Stepwise) and (SPSS). The study affirmed the validity of the hypothesis which stipulates that the stock exchange in KSA has no effective impact on the economic activities and development. Employing Multiple Linear Regression, it has been obvious that the variable (R1) alluding to the number of joint- stock companies is the only P. value (sig) since it recorded % 93 of the total changes occurring in the Gross domestic product variable. The study concluded some recommendations some of which are: creating the proper habitat to boost investment, adapting effective measures and policies to decrease inflation rates and doubling efforts to polarize savings and excess liquidies to be invested in the stock exchange. All this can be done through opening new competitive investment channels with low prices and high quality.

Debt swaps An Islamic Economic Evaluation

2019-11-16T10:57:51+00:00

Introduction:

Many business owners suffer major financial problems during periods of financial stagnation, the decline of markets and businesses, or under the impact of financial shocks for certain reasons that result in large debts and the consequent financial and legal obligations. This is the beginning of a long and endless path of suffering and the search for a safe exit. It is even worse for financial institutions to facilitate financial solutions that rely on lending as a solution to their financial problem. Debt and its consequences increase, and the problem deepens and becomes complicated until things become entangled and the escape or declaration of bankruptcy becomes an escape from this disaster.

These solutions, which are often based on the scheduling or purchase of their debts, have led to an increase in the size of the debt and compounded their obligations to the total creditors because of their inability to meet their debts as well as the burden of their services, which compounded and deepened their financial crises. For the benefit of the creditor and how to benefit from it and estimated to revive and re-operate through the sale or securitization, and did not take into account the desire of the debtor to get rid of debt; it can’t sell and securitization not even referred or forgiven and therefore must search for appropriate tools to enable him to get rid of his debts.

The purpose of this study is to introduce the idea of debt swap in legitimate financing form, so that it reconfigures the relationship between creditor and debtor and the resulting financial and legal obligations, paves the way for their debt relief and establishes productive projects that contribute to economic and social development.

The research discusses this idea it in terms of its economic and legal dimensions and examines the possibility of considering it as a tool for the disposal of debts in a manner that does not conflict with the legal and economic controls in order to contribute to solving the economic problems of these institutions.

The impact of the RMB exchange rate on the value of Chinese exports For the period (1978-2017) using the Angel-Granger model

2019-11-16T10:57:50+00:00

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.

The universal banking reality of the Industrial Bank through the causal relationship between the deposits of the Industrial Bank and the total loans granted - during the period (2004-2015)

2019-11-16T10:57:50+00:00

Deposits with the Industrial Bank, together with loans received from others, are non-financial financial resources, which are sources of supply to the Industrial Bank of funds that allow the Bank to expand the granting of loans. The increases in this resource indicates that the bank is practicing comprehensive banking, which is consistent with the nature of the transformation of the banking system towards multiple businesses. Therefore, the research comes to highlight the causality of the trend between total deposits and total loans. And if the causality is found, is it one-way or two-way? How long is the impact?