Journal of Economics and Administrative Sciences <div id="jInfo"> <div class="linkContent"> <div id="about" class="tip2"> <div id="jInfo"> <div class="linkContent"> <div id="about" class="tip2"> <p>Academic publishing is one of the basic requirements for supporting and activating the movement of scientific research, It provides researchers an important opportunity to assess their research through arbitration clauses governing scientific research published, and display their research for scientific communication in production and employment results in the movement of scientific research service, The College Journal (Journal of Economic and Administrative Sciences) from the prestigious journals in the life process issued by the College of Administrative and Economics - University of Baghdad, a quarterly scientific journal, dealing with economic and administrative studies, accounting and statistical.<br>Also interested in research on applied and field studies and evaluation of cognitive styles and concepts and comparative studies and case studies, as well as building models and theoretical frameworks and summaries of Masters and PhDs outstanding, as well as the deployment of business conferences and seminars within and outside the country.<br>The Journal was quarterly published every three months and four issues per year, as well as it's journal concerned with the deployment of the upgrade for the purposes of research for professors.<br>The first issue was released it in 1973 and expanded in scope issued to Arab countries and has attracted research from outside the country .<br>The Journal has obtained ISSN (2227-703x) and The number of deposit in the Library and Archives in Baghdad (1041 to 2008), and is continuing to supplement issued to all Iraqi universities and educational institutions, as well as the relevant ministries.&nbsp;<br>Scientific Seasonal Refereed Journal Specialized In Economic, Administration, Accounting And Statistical Studies<br>DATE OF FIRST ISSUE (1973).<br>NO. OF ISSUE YEAR(4).<br>issue published between 1973-untile now.</p> </div> </div> </div> </div> </div> </div> كلية الإدارة والاقتصاد/ جامعة بغداد en-US Journal of Economics and Administrative Sciences 2518-5764 <p>Articles submitted to the journal should not have been published before in their current or substantially similar form, or be under consideration for publication with another journal. Please see JEAS originality guidelines for details. Use this in conjunction with the points below about references, before submission i.e. always attribute clearly using either indented text or quote marks as well as making use of the preferred Harvard style of formatting. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of the publisher unless otherwise agreed.</p> <p>The editor may make use of Turnitin software for checking the originality of submissions received.</p> Comparison Bennett's Inequality and Regression in Determining the Optimum Sample Size for Estimating the Net Reclassification Index (NRI) Using Simulation <p><strong>Researchers have increased interest in recent years in determining the optimum sample size to obtain sufficient accuracy and estimation and to obtain high-precision parameters in order to evaluate a large number of tests in the field of diagnosis at the same time. In this research, two methods are used to determine the optimum sample size to estimate the parameters of high-dimensional data. These methods are the Bennett inequality method and the regression method. The nonlinear logistic regression model is estimated by the size of each sampling method in high-dimensional data using artificial intelligence, which is the method of artificial neural network (ANN) as it gives a high-precision estimate commensurate with the data type and type of medical study. The probabilistic values obtained from the artificial neural network are used to calculate the net reclassification index (NRI). &nbsp;A program is written for this purpose using the statistical programming language (R), where the mean maximum absolute error criterion (MME) of the net reclassification network index (NRI) was used to compare the methods of specifying the sample size and the presence of the number of different default parameters in light of the value of a specific error margin (ε). To verify the performance of the methods using the comparison criteria above, the most important conclusions are that the Bennett inequality method is the best in determining the optimum sample size according to the number of default parameters and the error margin value</strong></p> Balasim Saadoun Jasim Dejela I. Mahdi ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 139 153 10.33095/jeas.v27i129.2181 Solving Resource Allocation Model by Using Dynamic Optimization Technique for Al-Raji Group Companies for Soft Drinks and Juices <p><strong>In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected time for the completion of all the machines assigned to perform their tasks in the company by using the dynamic optimization technique over finite and infinite horizons. By comparing the results, it was found that the first and second tasks were better than the third and the fourth tasks because the first task and the second one had completed their tasks in a shorter period than the others, they took 1379.2 hours and 1379.3 respectively during </strong> <strong>&nbsp;of horizons (stages), while the third task took 1379.4 hours and the fourth task 1379.5 hours. A careful analysis of the situation revealed that the time it takes for each machine to complete its tasks has been reduced, from appropriate planning and quick and effective maintenance can enhance the capacity of the machines and thus reduce time and effort, which contributes to reducing the company's costs and thus maximizing the production capability to increase the company's profits</strong></p> Mohammed Hasan Al-Hakeem Mohammed Sadiq Al-Doori ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 154 170 10.33095/jeas.v27i129.2182 Comparison of Some Methods for Estimating Mixture of Linear Regression Models with Application <p><strong>&nbsp;A mixture model is used to model data that come from more than one component. In recent years, it became an effective tool in drawing inferences about the complex data that we might come across in real life. Moreover, it can represent a tremendous confirmatory tool in classification observations based on similarities amongst them. In this paper, several mixture regression-based methods were conducted under the assumption that the data come from a finite number of components. A comparison of these methods has been made according to their results in estimating component parameters. Also, observation membership has been inferred and assessed for these methods. The results showed that the flexible mixture model outperformed the others in most simulation scenarios according to the integrated mean square error and integrated classification error</strong></p> Urdak Ibrahim Kareem Fadhaa Mezher Hashim ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 171 184 10.33095/jeas.v27i129.2183 The Role of Product Innovation on an Improvement of the Organization's Reputation /A Field Study in State Organization for Marketing of Oil (SOMO) <p><strong>&nbsp;This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample included 221 of SOMO employees and employees. Data and information were collected using questionnaires and personal interviews. As well as, the field presence of the researchers. The data were analyzed using the statistical program (SPSS v.24). The most prominent findings of the&nbsp; study showed&nbsp; that any change in product innovation can contribute to bringing about a change in the reputation of the organization</strong></p> Aya Shaheen Jawad Saadoun Hammoud Jatheer Al-Rabia’i ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 1 22 10.33095/jeas.v27i129.2172 HRA and its Impact on Employees Performance: A Field Research in the Ministry of Education <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze the results of the field research, the researcher adopted a program )Spss.v26) and included the search main premise and three sub-hypotheses were represented by the relationships of influence. The data was statistically processed using several statistical methods including Mean, Standard Deviation, and Simple Linear Regression. The results of the research led to the acceptance of all the alternative hypotheses and the rejection of the null hypotheses that there is a lack of interest in HRA, and surely over their effect to HRA on the performance of employees at the Ministry of Education</strong></p> Ahmed Obaid Hussain Al-Kargoli Ghani Dahham Tani Al-Zubaidi ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 23 40 10.33095/jeas.v27i129.2173 The Role of Continuous Improvement Strategy (Kaizen) in organizational innovation: An analytical research in the General Company of Electrical and Electronic Industries /The Ministry of Industry and Minerals <p><strong>This paper aims at the fact that most organizations today suffer from a waste of time, effort, and cost, and they have difficulty in achieving the best performance situations and compete strongly. The researcher distributed 108 questionnaires as a statistical analyzable sample society where the sample intentionally consists of general managers, department head, and division head. The questionnaire was formulated according to the Likert scale. The use of personal interviews and observations are additional tools for data collection and a number of statistical methods is used for data analysis such as simple regression and correlation coefficient (Pearson). One of the most prominent conclusions is that the company has adequate and creative capabilities on the ground and for the production of Iraqi does not have competitive and creative capabilities and must work on the development of new methods in the administrative work within the company. The results also show the lack of conviction difficulties and turn them into opportunities that promote creative work, expand growth opportunities and create cadres that start creative work and experience the element of risk. Engaging employees in training courses can acquire or increase their skills</strong></p> Asra Abdu Al salam Khalil Suhair Adel Hamid ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 41 54 10.33095/jeas.v27i129.2174 Human Resource Management and its Impact on the Level of Job Performance: An Analytical Research in the Iraqi Ministry of Interior <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The current research aims to highlight the role of human resource management with its practices (human resource planning, selection and placement, training and development, performance evaluation, compensation, and incentives) in raising the level of individuals' performance and its dimensions (task performance, contextual performance, unproductive work behavior, and adaptive performance) by explaining the research problem, which can be limited to the low level of performance of individuals, where the researchers use the descriptive analytical approach and the SPSS program in the practical aspect of the research community represented by the general manager and his assistant</strong> <strong>and directors of directorates, departments and divisions in the General Directorate of Human Resources Management, amounting to 180 individuals, where a sample of 130 individuals was selected. The researchers use the questionnaire and the method of personal interviews for collecting data from the research community. The most prominent statistical methods were used (ratios and frequencies, the arithmetic mean, standard deviation, and confirmatory and exploratory factor analysis). The researchers reached a set of recommendations, the most prominent of which was to continue to adopt work force dependent on university qualifications with accreditation holders of higher university degrees in the specialization of management and human resources and the most important result is that most of the managers are of the male gender and have both higher and primary university qualifications. It is presented at the end of the research</strong></p> Salah Naser Mamdooh Saadoon Muhsin Salman ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 55 68 10.33095/jeas.v27i129.2175 Servant Leadership and its Impact on the Effectiveness of Teamwork <p><strong>&nbsp;&nbsp; The research problem stems from the suffering of organizations from the weakness of their organizing aspect and the weak influence of the leadership on the subordinates and their dispersion. Organizations today are in rapid development and therefore work relations are not dominated by the humanitarian aspect and the first goal has become productivity. The research aims to identify the influence of servant leadership and its dimensions as an independent variable on the effectiveness of work teams as an approved variable and their importance increases when these organizations are service organizations, and how their influence increases when this leadership is the servant leadership and its dimensions in the Health Department in Baghdad/ Al-Rusafa, and based on the importance of the research topic and the importance of the research sample and the researched organization. The researchers adopted the descriptive analytical approach which deals with 176 workers representing the research sample from 310 workers (the research community) using questionnaire as a main tool for data collection, which included&nbsp; 61 items. The research adopts appropriate statistical methods for the data analysis including t-test, F-test, and exploratory analysis to test its hypotheses within SPSS v.21. The most important findings are that it can proved the validity of the hypotheses which they were embodied by the impact of servant leadership, directly and indirectly, on the effectiveness of work teams at the Health Department in Baghdad/ Al-Rusafa with the most important applications of servant leadership and how to strengthen servant leadership</strong></p> Zainab Amer Hassan Salma Hatyta Raheemah ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 69 84 10.33095/jeas.v27i129.2177 The reality of job engagement for the employees of Iraqi Residency Affairs Directorate <p><strong>&nbsp;&nbsp;&nbsp;&nbsp; The aim of&nbsp; this paper&nbsp; is to determine the role of job engagement in the Iraqi Residency Affairs Directorate and its impact on employees, as the job engagement variable based on the Rich’s model included dimensions of cognitive engagement, emotional engagement and physical engagement. This variable has been studied in the Directorate of Residence Affairs which are one of the specialized directorates in the Iraqi Ministry of Interior. &nbsp;&nbsp;This study &nbsp;relied on a questionnaire as a main tool for measuring and collecting data based on the random sampling method . The sample size included 206 individuals among 400 individuals. However,&nbsp; the respondents were 190 whereas the final number for data analysis was 180. The researchers used the ready-made statistical programs (SPSS v.25 AMOS v.25). The results showed that the Iraqi Residency Affairs Directorate is distinguished by the presence of job engagement among most of its employees, whether in terms of cognitive, emotional or physical absorption, and this indicates that the success in achieving these feelings and motivation towards work is a reflection of the higher leadership that was able to inspire workers from in order to provide everything they can offer to the organization. This&nbsp; matter does not come without the presence of job loyalty among the workers, which was able to achieve job engagement</strong></p> Abdul Mahdi Kadhim Jasim AL-Zobaidy Alyaa Saeed Abbas Al-Joufi ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 85 98 10.33095/jeas.v27i129.2178 Macro Sustainability Accounting: A New Way to Prepare Value Added Statement <p><strong>Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of standard measurement, so easy to understand and use in comparison with standard reference (benchmark).</strong></p> <p><strong>The problem of research is the neglect of the cost of non-sustainability borne by society and the planet as a result of companies exercising their activities inefficiently, where these costs do not appear in the records of the companies causing them because of the common saying (that what cannot be measured cannot be managed and therefore cannot be held accountable) and this encourages companies to neglect sustainability.</strong></p> <p><strong>As a result, the research aims to find an objective way to measure the cost of non-sustainability incurred by society and the planet as a result of the inefficiency of these companies in the management of their activities, therefore, these costs can be charged to the companies that cause them, as this will play a significant role in changing the perception of corporate managers towards sustainability.</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>The research led to a set of results, including the palaces of accounting tools (all branches) in measuring the cost of non-sustainability in cash.</strong></p> <p><strong>The research presented a set of recommendations, the most important of which is the need to take into account macro sustainability accounting by the stakeholders of this profession, and develop value-added statement using the technologies developed by the researcher (SVA$) because of its role in measuring the cost of non-sustainability critically, which will have a significant role in changing the corporate view for neglecting sustainability</strong></p> Mohammed Ataallah Ali Salman Hussein Abdullah ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 185 197 10.33095/jeas.v27i129.2184 The Reflection of the Adoption of IFRS 17 “Insurance Contracts” on the Procedures for Auditing Insurance Contracts in the Iraqi Environment <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contracts in the Iraqi environment to provide adequate and honestly representative information about the result of the activity and the financial position as a result of the failure of the requirements of the unified accounting system for banks and insurance companies with regard to providing appropriate bases for recognition, measurement, presentation and disclosure of insurance contracts compared to IFRS 17. Consequently, the insurance contracts audit program prepared by the Federal Board of supreme audit is insufficient and lacks the necessary procedures, also, this program includes audit procedures for insurance companies only and does not include companies that deal in contracts of an insurance nature, as well as the absence of an integrated program or guide approved by private auditing companies and offices in the Iraqi environment for the purpose of auditing these contracts, which requires a statement of the importance of adopting the International Financial Reporting Standard IFRS 17 and its reflection on the audit procedures that auditors must adopt when auditing insurance contracts. The two researchers relied on the opinions of a sample of academics and professionals specialized in this field by preparing a questionnaire that focused on the importance of adopting IFRS 17 and the reflection of adoption on the procedures for auditing these contracts in the Iraqi environment. The most prominent finding of the research is the need to adopt IFRS 17 because it provides clear and specific guidelines that help provide more useful information to users of financial statements in companies that deal in insurance contracts, as well as the impact of adopting this standard on the insurance contract audit procedures approved by the Federal Board of supreme audit and private auditing companies and offices in the Iraqi environment</strong></p> Mohammed Falah Al-Mohammadi Bushra N. Abdullah Al-Mashhdani ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 198 213 10.33095/jeas.v27i129.2185 Aggregate accounting information and its impact on management decision-making ( Case Study ) <p><strong>The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is represented by adopting the descriptive approach in showing the effect of aggregate accounting information on making and making administrative decisions based on scientific and rational methods. The study concluded the most important conclusions, which is that when aggregate the accounting information, the qualitative characteristics of the accounting information change and become more beneficial to the decision-maker, and a change occurs in the direction of the administrative decision inside and outside the governmental economic unit</strong></p> Ahmed Yhia Kdeear Safwan Qusay Abdel Halim ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 214 233 10.33095/jeas.v27i129.2186 The Role of Throughput Accounting in Maximizing Profits: Application Search in the General Company for Textile Industry / Cotton Factory <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maximize its profits. The researcher reached a set of conclusions; the most important of which is that a throughput accounting provides a number of indicators such as (the margin of a throughput, the rate of a throughput and the time of throughput) that help in measuring performance and identifying the problems faced by the company and the means to address them. The researcher recommends that the company should apply a throughput accounting instead of the traditional system to provide measures and indicators that help increase a throughput and focus on increasing the throughput margin and reducing inventory and operating costs to the lowest possible level</strong></p> Jamal Noori Dahham Al-Halbousi Miyead Hamid Ali ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 234 246 10.33095/jeas.v27i129.2187 The role of Iraqi trade policies in stimulating productive sectors to grow for the period (2003-2019) (an analytical study in light of the Malaysian experience) <p><strong>&nbsp;This paper deals with analyzing the influencing role of trade policies in growth and development of productive economic sectors and their contribution to GDP and its reflection on the level of manpower employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. This study sheds the light on&nbsp; the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was due to the increase in the oil sector’s contribution because of higher oil prices and increased production. Other sectors had no role in these increases, which made the Iraqi economy dependent on the outside world and importer of external economic crises. The recommendations included drawing up an economic plan under which productive sectors would be stimulated to grow and increase their contribution to the Iraqi GDP, reduce dependence on oil to finance public expenditures, reform the tax system, and call for partnership with the private sector and create appropriate conditions for it and attract foreign direct investment for the development of the Iraqi economy.&nbsp;&nbsp; The necessity for the government to adopt trade policies that are suitable to the reality of the Iraqi economy and the imbalances that exist in the economic sectors, and to exploit the trade deficit with some countries to develop an agreement to improve trade exchange with them leads&nbsp; to develop some national industries</strong></p> Salam Sami Rahim Sabah Nema Ali ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 99 118 10.33095/jeas.v27i129.2179 The Importance of Liquidity and Profitability in Enhancing the Banking Value in Private Banks for the Period 2016 - 2019 <p><strong>The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank,</strong> <strong>and their effect of both liquidity and profitability on the value of the bank. </strong><strong>Hence, the research problem emerged, which indicates the extent of the </strong><strong>effect</strong><strong> of liquidity and profitability on the value of the bank. The </strong><strong>i</strong><strong>mportance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to measure it. For the purpose of avoiding liquidity risks, liquidity should be managed by urging the bank to adopt good liquidity management and to achieve the profits that the bank wants to achieve by employing the liquidity available to it. It represents an important factor for increasing profits and increasing the confidence of shareholders and depositors; thus, maximizing the wealth of shareholders and the bank's wealth and, hence, raising the bank value. Consequently, this article is based on a main hypothesis that "there is no effect of profitable and liquidity on the bank value". This in turn is divided into two sub-hypotheses as follows:</strong></p> <p><strong>H1.&nbsp; There is no effect of quick liquidity on the bank value.</strong></p> <p><strong>H2. There is no effect of the return on deposits on the bank value</strong></p> <p><strong>&nbsp;</strong><strong>In order to achieve the objectives and hypotheses of the study,</strong><strong> the mathematical indicators were studied and analyzed to find the relationship between the variables and the effect according to statistical methods, where the research used the a simple regression statistical method, Is used by using the Statistical Package for Social Sciences (SPSS), and the quantitative measures, which included such indicators as the quick liquidity indicators to measure liquidity, the return on deposits to measure profitability, and Tobin's Q bank value measurement. The research sample consisted of four private banks (Middle East Bank, Gulf Bank, Al-Ahli Bank and Bank of Baghdad) for the period from 2016 to 2019. The most important conclusions reached by the research were the lack of effect of both the liquidity and profitability on the value of the bank. The research gave a number of recommendations, the most important of which is to urge banks to reduce the excess liquidity ratios and exploit them in different investment fields, as well as to go towards resources that achieve higher profitability rates than others that are characterized by their low cost. The research also recommended not to keep excess liquidity ratios at a high rate because of their effect on the profitability that the bank seeks to achieve</strong></p> Mohamed Hassan Wadi Mohamed Samir Dhaireb ##submission.copyrightStatement## 2021-09-30 2021-09-30 27 129 119 138 10.33095/jeas.v27i129.2180