Journal of Economics and Administrative Sciences

The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment

2021-07-12T18:55:16+00:00

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the outcome of the activity and the financial position as a result of the failure of the unified accounting system to provide an appropriate mechanism for measuring, recognizing and disclosing the revenue compared to the requirements of the International Financial Reporting Standard (IFRS 15), Consequently, the deficiency of audit program
and guide issued by the Federal Office of Financial Supervision, which was limited to its procedures limited to a specific type of activity, as well as the absence of audit programs approved by local auditing firms and account auditors in private offices, so the matter requires indicating the importance of adopting the international financial reporting standard (IFRS 15) and the impact of this on the audit procedures that must be approved by auditors when auditing revenues, and the researchers based on the opinions of a sample of academics and professionals in this field by designing a questionnaire that focused on the importance of adopting the above standard and indicating the impact of the adoption on revenue audit procedures in the Iraqi environment. Based on two hypotheses:

Hypothesis 1: There are significant differences in significance regarding the importance of adopting the International Financial Reporting Standard (IFRS 15).

Hypothesis 2: There are significant differences in significance regarding the impact of adopting the IFRS 15 standard on revenue audit procedures in the Iraqi environment.

The research sample was represented by (academics) faculty members in Iraqi universities represented by professors in accounting departments in them, as well as account auditors (professionals) working in private auditing offices and companies, as well as account auditors working in the Federal Office of Financial Supervision, since they have the ability to read And understanding the guidance contained in the new international financial reporting standards, including the International Financial Reporting Standard (15) “Recognition of revenue from contracts with customers

The role of concurrent engineering in cost optimization

2021-10-23T20:05:28+00:00

The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine Laboratory is selected and specifically engine 1/4 horse located in Baghdad, as synchronized engineering technology has been implemented in the company, which is appointed as the company to improve its costs through improved costs Quality and low time and cost less.

The researcher reached a set of conclusions and recommendations and conclusions highlighted the following:

The technique of simultaneous engineering of the most appropriate technologies for the business environment and accompanied by rapid changes and their importance to the research sample,

The work according to concurrent engineering (proposed situation) makes it on the basis of collective cooperation and simultaneous, and products are developed faster through the simultaneous performance of the operations of product development, especially product and process design.

Either the most important recommendations of the following: economic units should interest techniques Alklfoah and management of Nha concurrent engineering technology because it is an important tool to improve and develop existing and new products.

Economic units of attention as a source of power customer economic unity, by involving customers in the design process and product development in the form that suits their desires, and conduct field studies and research in the market to learn about their needs and desires.

The need for attention to design cost (DTC) in order to make products close to customers, ie by making the design viable products to buy and take into account the design team equally acceptable quality

Enhancing national security through foreseeing the economic intelligence system in Iraq

2021-07-12T18:55:18+00:00

Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the possibility of exploring future possibilities

Identifying the leading sector in the Iraqi economy through the interrelationships between sectors - applied research

2021-07-12T18:55:18+00:00

Analyzing the size of the interrelationships between the main economic sectors in the Iraqi economy is an important necessity to know the impact of each sector on other economic sectors on the basis of the interrelationships and reciprocity between them, and what these relationships have achieved in terms of enhancing development and increasing the gross domestic product. To achieve the objectives of the study, we relied on mathematical (quantitative) analysis using user-product tables. Issued by the Ministry of Planning / Central Bureau of Statistics and Research (Directorate of National Accounts) for the economic sectors that make up the Iraqi economy. The study concluded that there are weak interdependence relations between economic sectors, which indicates the weak contribution of these sectors in creating the gross domestic product and the tendency of the Iraqi economy towards structural disintegration and dependence on exports from outside the country and deepening the phenomenon of a rentier economy. Likewise, the electricity, gas and water sector is the leading sector and one of the sectors most interconnected with the rest of the sectors, and accordingly the study recommended the necessity of strengthening interdependence relations between it and the economic sectors by adopting an industrialization strategy that works on a package of economic reform programs and restructuring the components of the gross domestic product. And giving a role in deepening development processes and strengthening networking

The impact of financial development on economic growth in Iraq for the period (2004-2018):An Analytical Econometric Study

2021-07-12T18:55:18+00:00

The objective of this study is to measure the impact of financial development on economic growth in Iraq over the period (2004-2018) by applying a fully corrected square model (FMOLS) Whereas, a set of variables represented by (credit-to-private ratio of GDP, the ratio of money supply in the broad sense of GDP, percentage of bank deposits from GDP) were chosen as indicators for measuring financial development and GDP to measure economic growth.

Major tests have been carried out, such as the stability test (Unite Root Test), the integration test (Cointegration). Results of the study showed that there is a clear and positive relationship between (credit-to - GDP ratio of the private sector, bank-to-GDP ratio) and economic growth on the one side, and the presence of a negative relationship between (the ratio of the money supply to GDP in the general sense) and economic growth in Iraq, The study concluded with a set of recommendations, including the need for Iraq's Central Bank to review credit facility supervisory tools with a view to liberating commercial banks from all financial compliance policies, which would encourage them to increase the volume of bank loans to the private sector with a view to advancing Iraqi economic activity

An Analytical Study of the Impact of Military Spending on the Chinese Economy Growth for the Period (1990-2018)

2021-07-12T18:55:17+00:00

The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to identify the impact of military spending on achieving Chinese economic growth. The research problem is: Is the increase in military spending The Chinese influence increases economic growth rates or not, while the research assumes that defence programs work to provide political stability and develop defence methods. The research adopted the descriptive and analytical approach in the first and second researches, while the third topic was strengthened by the standard aspect in order to achieve its goals and prove its hypotheses according to tests. Several of them are: unit root (stability test), Vector Auto Regression and Granger Causality based on World Bank data for research variables for the sample country (China) for the years (1990-2018), and the research found a strong positive moral relationship between military spending and economic growth and trade exchange and an inverse moral relationship with unemployment rates, and the research concluded that there is a bilateral causal relationship. The trend between military spending and economic growth, as well as the participation of economic growth and military spending in increasing the volume of exports and thus improving trade exchange for the benefit of the country

Effects of Macroeconomic Variables on Gross Domestic Product in Saudi Arabia using ARDL model for the period 1993-2019

2021-07-12T18:55:17+00:00

This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be focused on stimulating the role of money supply, oil price management and budget deficits, leading to Saudi Arabia GDP growth targets. In order to respond to domestic and international economic challenges, Saudi Arabia should accelerate the economic diversification plan, reduce dependence on oil, and support non-oil economic sectors

The role of monetary policy in reducing inflation in Iraq through monetary sterilization mechanism. post-2003

2021-07-12T18:55:15+00:00

The main objective of the central bank is to achieve price stability and target in fractionates. Therefore, the bank sought to use modern tools and policies in order to reduce the negative effects of the accumulation of foreign reserves represented by monetary sterilization, similar to developed and developing countries alike, but with different available tools that are possible and imposed by the local financial and monetary environments, such as the window for buying and selling foreign currency, open market operations and deposit facilities. And lending existing. Because any in crease in the monetary base resulting from the accumulation of foreign reserves will affect price stability directly due to the consumer nature of the Iraqi citizen. Despite the success of the monetary policy of targeting and reducing inflation rates and bringing it to zero degrees, the use of these tools and policy was at the expense of depleting a large part of foreign reserves in addition to the central bank in currying additional costs that weighed down its financial budget, in light of the large and steady increase in government spending. Consumer, external pressures and shocks in the Iraqi economy

Using jack knife to estimation logistic regression model for Breast cancer disease

2021-07-12T18:55:17+00:00

It is considered as one of the statistical methods used to describe and estimate the relationship between randomness (Y) and explanatory variables (X). The second is the homogeneity of the variance, in which the dependent variable is a binary response takes two values (One when a specific event occurred and zero when that event did not happen) such as (injured and uninjured, married and unmarried) and that a large number of explanatory variables led to the emergence of the problem of linear multiplicity that makes the estimates inaccurate, and the method of greatest possibility and the method of declination of the letter was used in estimating A double-response logistic regression model by adopting the Jacknaev method and comparing the capabilities according to the information standard (AIC)

The Jackknife method and the aforementioned statistical capabilities were applied to study the relationship between the response variable (incidence and absence of breast cancer) for a sample size of (100) samples for the year (2020) and the explanatory variables (the percentage of haemoglobin present in red cells in the blood, red blood cells, white blood cells, Platelets, the percentage of haemoglobin in the blood, the percentage of lymphocytes in the blood, the percentage of monocytes, the percentage of eosinophils, the percentage of basophils) And it was evident through comparison that the character regression method in estimating the two-response logistic regression model is the best in estimating the parameters of the logistic regression model in the case of a problem of linearity

The use of the genetic algorithm to estimate the parameters function of the hypoexponential distribution by simulation

2021-07-12T18:55:16+00:00

In this research, the focus was placed on estimating the parameters of the Hypoexponential distribution function using the maximum likelihood method and genetic algorithm. More than one standard, including MSE, has been adopted for comparison by Using the simulation method

Strategy formulation for Missan Oil Company for the years 2020-2024

2021-07-12T18:56:25+00:00

The research problem revolves around the failure of Maysan Oil Company to have a strategy that enables it to keep up with work in a mysterious and highly dynamic environment. Therefore, the research aims to present a proposed strategy that is comprehensive and realistic to the Maysan Oil Company for the next five years (2020-2024) based on the position and conditions of the company Current and future by adopting the scientific foundations for formulating the strategy, and the importance of research lies in the company's situational analysis to know its internal capabilities from strengths or weaknesses and diagnosing the surrounding elements of opportunities or threats so that this analysis represents a starting point for formulating the proposed strategy for the company.

The researchers adopted the case study approach to its objectivity and breadth of the researched case with its detailed details, using the checklist, personal observation and interviews as tools to collect data and information from the field side of the research using the David model as a measure of the analysis of internal and external environmental factors that were determined according to a number of stormy sessions The mindset of the strategic planning team that was formed for this matter in the company, and after the analysis and survey of all the company's resources, its organizational structure and the elements of its environment surrounding it, the researchers were able to build a matrix (SWOT) for the purpose of determining the environmental position of the company, and from there the researchers adopted a model (Bryson) in determining The company's strategic issues, including these issues for constraints, programs, time horizon, strategic alternative, implementing and follow-up bodies, as well as indicators of success to judge the extent of the deviation in achievement rates.

The results of the research showed that the most appropriate strategy for the Maysan Oil Company is the growth and expansion strategy (strength - opportunities), which obtained an acceptance rate of 75.27%, which provides an appropriate opportunity to achieve the goals of the company for the next five years. Moreover, the researchers found that the internal environment is moving towards strength while The external environment is destined for threat.

The role of corporate merger in achieving synergy (Analytical research in a sample of companies of the Iraqi Ministry of Industry and Minerals)

2021-07-12T18:56:25+00:00

The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values before the merger as if it were not merged. The researcher reached a number of conclusions, the most important of which is that the merger achieved cost synergies for all cases of merger, and other conclusions were achieved synergistic net sales of part of the merger cases such as the General Company for Steel Industries and the General Company for Food Industries Companies that did not achieve consistency in net sales, as well as there are points of failure in the merger of the General Company for Electrical Industries, the General Company for Metallurgical Industries, the General Company for Design and Execution of Projects and the General Electronic Systems Company for not achieving synergies at the level of net sales

The role of sports marketing in achieving the competitive superiority of the organization: a case study in a sample of the Iraqi Premier League clubs

2021-07-12T18:56:24+00:00

The organization of sporting activities at the local and international levels requires a lot of money, which has increased interest in marketing in the sports field, as it is one of the modern topics that represent the basic knowledge needed by the sports marketer and which represents one of the basic concepts to enhance the benefits and returns of sports clubs. The research problem was the weak awareness of the members of the administrative body of Iraqi sports clubs of the role of sports marketing in the dimensions of competitive superiority and not exploiting them in the optimal way that enables clubs to achieve competitive superiority. The research aims to know the role of sports marketing in competitive superiority in the Iraqi Premier League clubs. In order to reach this goal, two main research hypotheses were formulated that stipulated the first hypothesis (there is a correlation relationship of significant significance between sports marketing and competitive superiority ) What is the second hypothesis stipulated (there is a significant effect correlation between sports marketing and competitive excellence) that was subject to statistical tests and was targeted The current research is the sports sector, and the research community was represented by members of the administrative committee of the Iraqi Premier League clubs in Baghdad. It has reached (75) members. As for the method of data collection, it was done using a questionnaire and personal interviews. The statistical software Spss-v.23 was used to analyze the data. A set of statistical methods were also used, such as the mean, standard deviation, the coefficient of variation, the correlation coefficient of Spearman, and the Alpha Cronbach coefficient. The most prominent findings of the researcher were the existence of a direct correlation relationship for sports marketing in competitive superiority, and sports marketing has a positive impact on competitive superiority. As for the most prominent recommendations reached by the researcher, it is necessary for Iraqi clubs to invest in the positive relationship between sports marketing and competitive superiority in order to increase profits and provide a source of self-financing for the club

The effect of knowledge assimilation on strategic clarity - an exploratory study in the Iraqi Ministry of Transport - Iraqi Airways Company*

2021-07-12T18:56:24+00:00

The research aims to build an integrated frame of knowledge for the basic research topics, represented by (assimilation of knowledge, strategic clarity) and their basic variables, by examining the most important scientific propositions on these topics in administrative thought, and framing the knowledge contained in them, in a serious attempt to provide appropriate answers to questions The research dilemma, and the research was applied in the Iraqi Airways Company, whose number is (1200) employees, and the descriptive and analytical approach was adopted in conducting the research. A valid form for statistical analysis, i.e., with a retrieval rate of (92%). The two researchers used the (SPSS & AMOS) program for the purpose of analyzing data statistically, and the statistical tools represented by (percentages, frequencies, arithmetic mean, standard deviation, coefficient of variation) were used for the purpose of Obtaining statistical results, as the practical implications of the research lie in the results that it resulted in to help the management of Iraqi Airways to take advantage of the nature of the direct relationship between knowledge acquisition and basic clarity. Strategy and continue its procedures and processes in the field of acquiring knowledge to enhance opportunities for creating strategic clarity in the field of goals and the use of resources, procedures and work activities towards developing and expanding the company's work, and the value of the research is highlighted in its direction to support a governmental organization that provides its services directly to the Iraqi citizen as well as to foreigners. A set of conclusions, the most important of which is that the management of the Iraqi Airways Company was able to use the process of acquiring knowledge for exploration, research and development, and the use of information technology to enhance strategic clarity through the use of resources, clarity of objectives, clarity of work procedures and activities in drawing a clear organizational structure

Employ lean leadership behaviors to enhance investment in human capital

2021-07-12T18:56:23+00:00

This research aims to determine the importance of the role that agile leadership plays in supporting programs and areas of investment in human capital, as it is the most important type of capital that the organization possesses and achieves returns that are many times the cost it bears, due to its rare and valuable characteristics. Through six behaviours: (humility behaviour, calm behaviour, wisdom behaviour, patience behaviour, objectivity behaviour, trust behaviour). As for investment in human capital, it was measured through its four elements (skills, knowledge, capabilities, experiences). Despite this, the researched organizations suffer from a decrease in awareness of the importance of this type of investment and the role of agile leadership in promoting it, and here the research problem arises, which the two researchers tried to address within the framework of the research objectives. The research has been applied in a number of Iraqi private colleges recognized by the Ministry of Higher Education and Scientific Research, and one of the most important justifications for this research is that the variables that it tries to study represent the contemporary foundations in managing and directing organizations so that they can control their internal resources and adapt to the external environment, and then Rationalize the investment decisions you make. The descriptive and analytical approach was adopted in the formulation and application of the research paragraphs, and the questionnaire was adopted as the main tool for data collection, which was prepared based on a number of ready-made criteria and indicators after adapting them to suit the Iraqi environment. And which were distributed to a sample of (227) members of the councils of private colleges that have been selected as the field of application, which are (24) colleges, and the Ready Program (SPSS) has been approved in the data processing. Among the most prominent conclusions he reached was that agile leadership exerts a moral influence in supporting investment programs with human capital. As for the originality/value of the research, it is represented in linking two variables (agile leadership, investment in human capital) in single research to provide its modest contribution to bridging the shortfall in the Iraqi library by providing a new source that combines these variables

The Impact of Entrepreneur Decision Making on Ambidexterity Performance: An Applied Research in the Oil Products Distribution Company/ aldawra

2021-07-12T18:56:23+00:00

The research aims to determine the role of Entrepreneur decision-making in its dimensions in improving the activities of Ambidexterity performance in its dimensions in the researched company. The importance of the research is also evidenced by assisting the oil products distribution company/session in directing the interest of the researched company because it has a prominent role in the Iraqi industrial community for the Entrepreneur decision-making variable that Contributes to building sustainable competitive advantage. This will happen when the company has an Entrepreneur orientation and a good strategic plan is built by the smart leaders in the researched company The researcher adopted the method of the analytical approach to carry out the research, and the research community represented by the Petroleum Products Distribution Company was selected, and the administrative leaderships were chosen, in addition to choosing the intentional sample method, as the research sample reached (164) persons distributed to the administrative leadership, and the questionnaire was adopted as the main tool in the research Based on personal interviews and supported by checklist, field visits and personal observation, (Spss v.23) and (Microsoft Office 2010) were used, The research summarized many results, the most important of which was achieved most of the paragraphs of the dimensions of pioneering decision-making and clever performance of importance for the oil products distribution company

Administrative coordination between the Federal Ministry and the local government and its impact on municipal performance An applied study in the municipalities of Dhi Qar Governorate

2021-07-11T18:54:43+00:00

The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps in the provision of services, this requires an assessment of the transfer of powers for the purpose of raising the level of coordination between the institutions and relevant departments, To address weakness and develop solutions to develop municipal performance, by presenting concepts of research variables (administrative coordination and municipal performance) in research literature, and using the research approach (comparative), by comparing municipal activities before and after transferring powers to the Directorate of Municipalities of Dhi Qar Governorate as a community and a field of research And with it (19), a municipal institution distributed among the counties and areas of the governorate, for the purpose of identifying the true reality of municipal performance and the extent of the rate of change. Municipal activities in conjunction with the transfer of powers to the governorate, and analysis of the results of the indicators of municipal performance activities, which number (34), an activity for a period of seven years starting from (2013), until the year (2019), after the tasks and actions of the directorate's people were divided into activities (administrative, legal, Financial, and technical), for the purpose of calculating the percentage of change by employing the statistical measure of the arithmetic mean to learn about the success rate and the effect of coordination in municipal performance, and the most prominent conclusions, the possibility of saying that the experience of transferring powers from the Federal Ministry of Dhi Qar Governorate has the effect of successfully managing the municipalities of the province of Dhi Qar to coordinate and develop performance The municipal, and the most important conclusions, indicate the lack of financial allocations that do not fit with local requirements, as well as the job structure is not suitable for the transfer of powers and may affect coordination of jobs and administrative operations and may lead to weakening the provision of municipal services.

Type of research: research paper

The impact of complexity management on dynamic capabilities: a survey at some private colleges

2021-07-12T18:55:22+00:00

This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges. Private colleges are currently facing many crises, changes, unrest and high competitive pressures. Which is sometimes difficult or even impossible to predict. The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive. Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a field of application, as the sample of the research was selected in a simple random sample method of Senior leadership of private colleges, and the sample size was (143) persons, The questionnaire was adopted as a tool for obtaining research data, which was prepared on the basis of a number of ready-made measurements, The statistical tools produced a number of results, most of which confirmed the existence of a morally significant effect of managing complexity in its dimensions (interdependence, and diversity management, and uncertainty) in the employment of the dynamic capabilities of private colleges, and therefore the main hypothesis contained in the research was accepted

Strategic Information Systems and their effects on the Developing of Intellectual Capital in the Electricity Distribution Company in the Hashemite Kingdom of Jordan

2021-07-12T18:55:21+00:00

This research aims to study the impact of strategic information systems on the development of intellectual capital in the Public Shareholding Electricity Distribution Company in the Hashemite Kingdom of Jordan. To achieve the objectives of the study, a questionnaire was developed for the purpose of data collection, as the number of valid questionnaires for analysis was about (135), and SPSS and AMOS 0.26 software was used to analyze the collected data. The study found out that the respondents' perceptions of the level of importance of strategic information systems and the level of importance of intellectual capital were high, and that the relational capital has ranked as first, followed by structural capital, and human capital came in third place, in addition to the presence of an impact of applying strategic information systems in developing intellectual capital in its various dimensions (human capital, structural capital, relational capital). The study came out with several recommendations, the most important of which was that in despite the importance of the technological infrastructure dimension in the company, it did not invest this dimension properly and in line with the current technological development, and this issue appears in the company’s report for the year 2018, as many of the services the company provides has not been computerized or fully automated, such as the billing system, meter reading system, fault reporting system, and others

Evaluation of Educational Performance according to Centralization and Decentralization

2021-07-12T18:55:21+00:00

The research aims to identify the effect of applying administrative decentralization to an educational performance by assessing educational performance before and after the process of transferring powers from the federal government (the Iraqi Ministry of Education) to local governments (governorates) as well as identifying the appropriate central or decentralized administrative system to advance the educational reality and performance. To achieve the goal of the research, educational data was collected and analyzed, as well as the measurement of educational performance indicators and analysis during two phases, the first represents the stage of applying the central system and spanned between the academic year (2011-2012) and the academic year (2014-2015), while the second phase, which represents the phase of applying the decentralized system, extended Between the academic year (2015-2016) and the academic year (2018-2019). The research community was formed in all education directorates in the governorates of Iraq, except for the Kurdistan region, with the exception of the following governorates (Kirkuk, Anbar, Salah al-Din, and Nineveh) due to the lack of educational data at the ministry due to the security conditions witnessed, while the research sample was represented in eleven governorates (Diyala, Baghdad, Babil, Karbala, Najaf, Al-Qadisiyah, Muthanna, Wasit, Thi Qar, Maysan, Basra), and the researcher calculated the arithmetic averages and the upper and lower limits for each of the educational data and educational indicators in the governorates in the field of research during the two periods (central and decentralization) and then a comparison between them Using the ratio of the German and Teni method to determine the presence of significant differences between performance indicators in the two phases and to determine which is better. The research found that the transition to a decentralized system and the process of transferring powers between the Iraqi Ministry of Education and the provinces has negatively affected educational performance, and the researcher recommended a set of recommendations to advance the educational reality in Iraq, the most important of which is reviewing the transfer of powers and also recommended measures that improve educational performance

Evaluating the Efficiency of the Municipal Sector in Anbar Governorate, using the Non-Parametric Approach (DEA).

2021-07-12T18:55:21+00:00

The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficiency values of the municipalities of the research sample through the presence of efficient and inefficient municipalities, and that the degree of technical efficiency and volumetric efficiency increases in large municipalities with high varieties and decreases in small municipalities with low varieties. Finally, the research recommends the necessity of choosing the research sample from the municipalities with close varieties such as the excellent and first categories, the first and second categories, the third and fourth categories, or only similar categories, This suggestion to ensure more accurate and realistic results, and to use the efficiency index directed towards the outputs in light of the returns of the variable size (VRS-OO) to measure the efficiency of the municipal sector

Perceived organizational support and impact on high performance Analytical research in the colleges of the University of Baghdad

2021-07-12T18:55:21+00:00

The research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that represented the entire study population, The research included (8) colleges of the University of Baghdad, and the questionnaire was used as a basic tool in data collection. Therefore, the questionnaire included (35) items distributed on two axes and was subjected to statistical analysis using the (SPSS V.25 program; Excel V.16), It was prepared based on a number of measures using (Likert), The answers were also strengthened by observations and personal interviews that the researcher conducted with some of the research samples, In addition to a set of statistical methods such as (arithmetic mean, standard deviation, relative importance, coefficient of determination (R²), coefficient of variation, rank correlation coefficient (Pearson), (F) test, simple linear regression analysis).

The research reached bundles of conclusions, the most important of which can be considered perceived organizational support and high performance as two sides of the same coin, given that high performance is the result of organizational support and perceived in its dimensions is influential and its presence will contribute to generating high performance distinguished, and based on the conclusions reached, a group of The recommendations were the most important of which was that the management of the researched colleges should choose the appropriate competencies with scientific activity and be strong and integrated teams in all respects and thus be proud of their achievements that they present from distinguished work

The effect of innovation and modernization as an approach to strategic change in the efficiency of organizational performance Field research in the Oil Projects Company (SCOP(

2021-07-12T18:55:20+00:00

The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to these two variables، With regard to the research methodology، the researcher relied in his current study on the (analytical descriptive approach) in order to achieve the objectives of the research، by based on determining the characteristics of the researched phenomenon، giving it a (numeric) description، and determining the nature of the relationship between the two research variables to reach the field problem and identify on it in the Reality. This approach was based on collecting data from the research sample، classifying it، analyzing it، and interpreting it. In addition to explaining the influence relationship between the two variables of the research to reach the results، as for the most important tools that have been used in this approach، What has been written in the literature on the phenomenon researched، including books، articles، to cover the theoretical side، and on the field level، the researcher used the questionnaire as the main tool in collecting data from the research sample، and at various administrative levels، as the sample members were represented by the leaders working in the company’s centre ، whose number is (85) individuals، and the researcher conducted personal interviews with a number of them، and asked questions and inquiries that are related to the subject of the research، in order to obtain accurate information about the actual reality of the researched company. The researcher used (the arithmetic mean، standard deviation، coefficient of variation and relative importance، and simple linear regression) in the data analysis. The results of the research showed that there is a correlation between the approach of renewal and modernization and organizational performance، and as for the relationship of influence، despite the influence of the approach of renewal and modernization on organizational performance، but at the same time it requires a greater level of attention، and the researcher recommended that the company's management focus their interest in renewal and modernization، in addition to drawing procedures that have a positive impact in enhancing the company's ability to advance its reality and improve its level of performance in practice and achieve efficiency and effectiveness. The originality of this research lies in the fact that it is based on modern sources and scientific sober، which formed a reference for the researcher، in addition to linking innovation and modernization، as an approach to strategic change to organizational performance in its two dimensions (efficiency and effectiveness)، since no such research has been carried out before and applied it to solve the dilemma of a governmental organization working in the field of the oil industry، in practical terms، this research contributed to the creation of new methods of work that greatly contribute to solving the problems that most public sector organizations face in the Iraqi environment

Availability Assessment of theManaging the Audit Program. According to the Specification Standard (ISO 19011:2018): A case study in Ministry of Construction Housing and General Municipalities

2021-07-12T18:55:20+00:00

The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen accordance to the terms Which the standard specification (ISO19011: 2018) requires, with doing interviewing's and reviewing documents and field observations and then we have measured the extent of application and documents by relying on data collection through field coexistence and conducting interviews and viewing documents, and The Pareto chart was used by the researcher to determine the requirements most influencing In the description field of the international ISO19011: 2018) and the use of the chart to determine the most important Ishikawa reasons that led to get gaps, The researcher has come to the conclusion that the possibility of applying the standard (ISO19011: 2018) in part in the researched model ((Directorate)) due to material and human factors related to the lack of financial resources and human cognitive experience, which requires more work to reach the results required to implement that standard.

The work in the directorate is strengthened according to international principles and standards taking place in various organizations at the local, regional and global levels which aims of ensuring sound auditing and thus reducing deviation and diffraction cases according to a specific audit system, The research depends on the latest version of the Specification Standard (ISO 19011), With a study of the reality of work in the Ministry of Construction, Housing and General Municipalities / Audit Directorate. This study is considered the first in the directorate, as the nature of its work is the closest to the specification.

Paper type: research paper

the role of Green Human Resources Management Practices in strengthening the Strategic Positioning An Analytical Research on Leaders opinion in the Nongovernmental Hospitals in Erbil

2021-07-12T18:55:20+00:00

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

It is depended on a questionnaire as key tools for achieving data, as designed on some hypotheses. The questionnaire dividend on (50) people who work in the researched Hospitals which they have the manager, department and unit officer, tested the relationship and impact between research variables for achieving the answers of the research problem by using a group of statistical tools in (SPSS) program.

The research has reached a set of conclusions, the most important of which is the correlation and impact of Green Human Resources Management Practices in enhancing Strategic Positioning. The research recommends the need for more attention to environmental implications in human resources management practices and to focus on training and developing their green practices while building an integrated knowledge of strategic positioning

The reality of total quality management in educational institutions and its role in achieving excellence performance

2021-07-12T18:55:19+00:00

This study is concerned with the reality of total quality management and its role in achieving the excellence performance of the employees of the Institute of Technology / Baghdad, excellence performance is described by the extent to which the organization is able to invest the effort of the human resource to achieve its Objectives by adopting the principles of Total Quality Management (TQM) according to some of its basic dimensions in proportion to the reality and Possibilities Institute, the aim is to study to know the reality of total quality management ,and indicate the levels of excellence performance in the Institute of Technology / Baghdad, And to determine the extent to which there is a fundamental relationship between Total Quality Management and excellence performance and at the level of dimensions, As a refereed questionnaire was distributed to (75) members of the Quality Assurance and University Performance Committees at the Institute, The questionnaire included the main variables of the study (Total Quality Management, excellence Performance) and three sub-dimensions for each variable. The results of the study also indicated a decrease in the degree of interest of the institute understudy for the desires and requirements of the internal and external customer both, despite the interest of the highest management in documenting these requirements and needs, and the capacity to meet it. While the study concluded with weak senior management to adopt strategies or modern philosophies for the purpose of advancing the institute's reality, and The most important recommendation of the study is the necessity to adopt senior management in the institute strategies adapted to the reality of educational institutions in Iraq, and that helps to apply important concepts and philosophies, such as the concept of Total Quality Management, which is the best way to achieve excellence performance, and to introduce new and more aspirational blood capable of taking bold decisions in adopting the principles Total quality management with the conservatism and using the institute's open expertise and capabilities

The impact of fun in the workplace In achieving internal marketing (Applied research)

2021-07-12T18:55:19+00:00

The research aims to study the impact of the dimensions of fun in the workplace in achieving internal marketing And knowing the type of relationships That link the dimensions of fun in the workplace With each other, None of the researchers mentioned (to the researcher's knowledge) the link between fun in the workplace and internal marketing From this point of view the main objective is determined, which is to study the effect of fun in the workplace in internal marketing, The research was conducted at Al Salam Public Company for Communications and Information Technology The research community was represented by (308) employees of the aforementioned company , Where a random sample was selected that included (116) employees representing (37.6%) of the total community, The questionnaire was the main tool in collecting data and information As it was distributed randomly to company employees through assistance of human resources Manager with a view Data processing Many statistical methods were used most notably, standard deviation ,SMA ,Pearson Correlation Coefficient And structural equations model, The most prominent results of the research The existence of a significant correlation and positive relationship between fun in the workplace and internal marketing for the employees of the General Salam Company, also Fun in the workplace have significant and positive effect in the internal marketing of the employees of the aforementioned company , The current research is considered a general review of the concept of fun in the workplace And its impact on achieving internal marketing

The effect of increasing the volume of debt on the volume of trading (applied research on a sample of private banks listed on the Iraq Stock Exchange)

2021-07-12T18:55:19+00:00

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research variables.

The research showed several results through which several conclusions were reached, including: (1) The existence of a strong correlation with significant moral significance between the increase in the proportion of debt size and the trading volume in the Iraqi Stock Exchange, which gives importance to controlling the size of the debt in increasing circulation of companies' shares in the market The Iraqi financial system At the end of the research, a number of recommendations were reached, including Proper planning for the borrowing process must be developed through a study and evaluation of the financial structure in order to determine the optimal ratios of debt that can be used to achieve a positive impact on the volume of trading. Paper type/case study

Determine The Factors Affecting Product Quality Using FMEA Analysis: A Case Study in Al Zawraa State Company

2021-07-12T18:55:15+00:00

The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.

Pareto diagram showed that there are (20) types of defects, (11) of which represent the most effective and (9) of them are the least effective. Stimulation (RPN = 160).

Added value: Utilizing the (FMEA) tool in determining the factors that affect the quality of the product and determining the priority risks

Nanotechnology as a strategic choice in the twenty-first century to advance the reality of Iraqi industrialization and catch up with the advanced industrial countries (A case study of the reality of nanotechnology in the top 20 advanced countries in this

2023-03-07T05:20:45+00:00

The research aims to determine the nature, reality, and future of industrialization using nanotechnology for the coming decades as a strategic option to advance the reality of Iraqi industrialization in order to be in the ranks of advanced industrial countries in this field. The problem of the study revolves around that the reality of manufacturing in Iraq is far behind the reality of manufacturing in advanced industrial countries and that one of the options What is proposed for the advancement of industrialization in Iraq to catch up with advanced industrial countries is manufacturing using nanotechnology as a strategic option adopted by business organizations, especially industrial ones and developed industrial countries as large organizations, and to achieve the goal of the study, formulate hypotheses to reach the objectives of the study and use the inductive approach in order to reach conclusions.

The research came out with a number of results, the most important of which is, Iraqi industrial organizations can advance the reality of Iraqi industrialization and catch up with the advanced industrial countries by moving towards industrialization using nanotechnology, as happened with China and the East Asian country, which is only two years (2011-2012) managed to increase its share of The ratio of the number of patents registered for the twenty countries covered by the study to more than 3%. , And there will be great effects if nanotechnology is applied in Iraq, as it will provide a qualitative leap in the Iraqi economy through the high profits that organizations reap when applying this technology, and the research also contributes to promoting and urging the use of nanotechnology that will open new horizons for researchers. It will have social implications for the application of nanotechnology in Iraqi organizations, which is reflected in the well-being of individuals working in these organizations. The study also presented a set of proposals in light of these conclusions that Iraqi public and private industrial organizations can benefit from, and determine the originality of the research through propositions (Clunan & Rodine- Hardy, 2014) which believes that the acquisition and preservation of technical progress in the field of nanotechnology are often seen as a priority for defense and competition in global economies in the twenty-first century and Elsevier Report, 2015). Pan technology represents the key that enables the technology to reach a wide range of applications in several different fields and is one of the top research priorities.

Diagnosis of job stress among specialist doctors and its impact on job satisfaction an exploratory research on a sample of public hospitals in Thi Qar city

2023-03-07T05:38:47+00:00

This research seeks to diagnose work stress from the point of view of hospital practitioners and the extent of its impact on job satisfaction. It aims to develop a model for measuring work stress and the extent of its impact on job satisfaction and to explore which dimensions of work stress have the most influence on job satisfaction.

A descriptive exploratory approach was used to obtain doctors ’opinions regarding work pressures and job satisfaction, and the questionnaire was the main tool for data collection. Muhammad Al-Mousawi and Al-Haboubi General Teaching Hospital), which serves approximately (815) beds, and specialized doctors were targeted because they are the most responsible, and the hypotheses were tested through the use of some statistical treatments. High work pressures among doctors working in government hospitals, and the workload, role conflict, and lack of organizational justice were reflected in a decrease in the level of satisfaction of doctors working in the researched hospitals in Dhi Qar Governorate.

The research concluded that the sample agreed that work pressures in government hospitals lead to dissatisfaction with doctors in their hospitals, and this generates low performance and tension at work, and the results showed that role conflict, workload, and job injustice lead to more work pressures.

This research shows the causes of work pressures on specialist doctors in government hospitals and attempts to address the causes and provide a suitable work environment that enhances the performance of doctors in hospitals.

This study undertakes to assist health service providers in the health sector to address the challenge of increasing work stress and work to reduce it and enhance job satisfaction for doctors.