Al Kut Journal of Economics and Administrative Sciences最新文献

{"title":"Contributions of Participatory Leadership in Achieving Sustainable Organizational Performance/ An Exploratory Study of The Opinions of Teachers in a Number of Colleges at the University of Duhok","authors":"omar Shamo, Iman Basher","doi":"10.29124/kjeas.1650.17","DOIUrl":"https://doi.org/10.29124/kjeas.1650.17","url":null,"abstract":"The study aimed to identify the contributions of participatory leadership in achieving sustainable organizational performance in a number of colleges at the University of Dohuk from the point of view of teachers. The study used the descriptive and analytical method, based on collecting data through a questionnaire that included two parts: the first to measure participatory leadership through the dimensions expressed, The second is to measure sustainable organizational performance through its dimensions as well. The study population consisted of (6) colleges, and the study sample amounted to (156) teachers, who were selected by a simple random method, and the statistical programs (AMOS V24) and (SPSS V26) were relied upon to analyze the data. The results of the study also showed that the two variables of the study (participatory leadership and sustainable organizational performance) in their dimensions are available in the field under study, in addition to identifying a positive and significant correlation between the two variables of the study, in addition to the presence of a positive and significant effect of participatory leadership on sustainable organizational performance. Based on the results, the researchers proposed a set of recommendations, the most important of which is the necessity of developing and empowering teachers in the studied colleges with the aim of increasing their experience and increasing their professional growth, developing the activities of teaching staff in the researched colleges and sustaining their performance to bring about change and improvement that is reflected in the quality of their services.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"59 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"الضريبة الوردية ودورها في التَمّييز الاقتصادي بيّن الجنسين","authors":"Zozan Mohamed, Adlah Abdullah","doi":"10.29124/kjeas.1650.19","DOIUrl":"https://doi.org/10.29124/kjeas.1650.19","url":null,"abstract":"The persistence of economic gender segregation within society is due to the inherent acceptance of cultural expectations of the sexes. Where cultural expectations are disseminated by the media and marketed directly to females and then accept legislation in discriminating between consumers on the basis of sex along with the help of current trade policy and high tariff rates on imported goods that belong to the female component to explain the persistence of this discrimination. Tracing of processes is used to explain the causality of the pink tax throughout history. Case analyzes are used to represent the massive effects of pink sales. This research will provide awareness of the tax that is “hidden” in the daily life of women because many people are unaware or uneducated regarding the causes and persistence of this tax within society; Therefore, it is described as a \"hidden\" tax. The tax is levied in such a way that women are charged extra for products and services that target the female gender. These products tend to have equal or less advantages than similar products targeting men, and for this purpose this research was divided into three axes. The first axis addressed the most important studies that talked about this tax in societies, and then the second axis touched on the concept of the pink tax. And the social aspects of gender differentiation. As for the third axis, the researchers presented the most important living models to show the pink tax, and finally the research came out with a set of conclusions and suggestions related to this research","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"16 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"الاقتصاد الريعي وأثره على القدرة التنافسية للصادرات السلعية في الاقتصاد العراقي للمدّة (2004-2021)","authors":"Baidaa Jawad, Jaafar Bakqir","doi":"10.29124/kjeas.1659.08","DOIUrl":"https://doi.org/10.29124/kjeas.1659.08","url":null,"abstract":"The issue of competitiveness occupies wide interest in international economies, especially with the developments represented by globalization and global economic integration, as well as policies of openness and market liberalization. Because the concept of competitiveness goes beyond the state’s ability to produce goods and services that compete in the world to the challenges that enable the state to produce goods and services and offer them in local and international markets. Thus, competitiveness as a concept is linked to export capabilities, the global trade climate, and the state’s ability to access global markets. The respiratory capabilities of any country are linked to the extent of production capabilities and the nature of goods and services that can be exported, and in the Iraqi economy, in which the oil sector dominates the largest proportion of its exports, and this growing proportion of oil exports affects the competitive capabilities of commodity exports significantly, meaning that the competitive capabilities of commodity exports in the Iraqi economy are dependent on Its development and increasing proportions in the oil sector and its export rates. Hence the topic of research came: the rentier economy and its impact on the competitiveness of commodity exports for the period (2004-2021) in the Iraqi economy","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"6 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140241159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of the reality of natural capital in Iraq for the period)1988-2022)","authors":"Ali Mohammed, Zaki Matti","doi":"10.29124/kjeas.1650.09","DOIUrl":"https://doi.org/10.29124/kjeas.1650.09","url":null,"abstract":"An analysis of Iraq's natural capital formation from 1988 to 2022 reveals a dynamic landscape shaped by social and political unrest, economic dependencies, as well as environmental fluctuations. Against the backdrop of conflicts, and Iraq's dependence on oil and land resources, the complexities of water resource management will be highlighted, along with the impacts of climate change. The observed impacts of climate change, such as rising temperatures and changing rainfall patterns, are an important aspect of the study. The results confirm the vulnerability of Iraq's natural capital to climate-related pressures and the need for adaptation strategies. The research provides a comprehensive account of Iraq's natural capital, and reveals the complexities inherent in its environmental, social, and economic fabric. The findings provide insights for policy makers to deal with the delicate balance between development aspirations and the necessity of preserving Iraq's natural assets","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"دور فحص التقارير المتكاملة للاستدامة في جودة عمل مراقب الحسابات","authors":"Sattar Jaber, Samah Hussein","doi":"10.29124/kjeas.1650.01","DOIUrl":"https://doi.org/10.29124/kjeas.1650.01","url":null,"abstract":"The research aims to know the impact of examining integrated sustainability reports in improving and raising the quality of the auditor’s work and giving correct and highly confident decisions for use by stakeholders. To achieve this goal, work was done to prepare a questionnaire consisting of two axes: examining integrated sustainability reports and the quality of the auditor’s work, which consists of The research community consisted of a group of auditors in Iraq, and the effect of integrating variables on the performance of the auditor’s work was demonstrated through the researcher’s use of the program. Statistician (SPSS) in analyzing the questionnaire. The researcher also used statistical tests and testing hypotheses and reached the most important conclusions. Examining the integrated reports for sustainability ensures the workflow of the auditor with high quality, while emphasizing that all efforts made are working to achieve the goals planned by the management of the economic units and preparing the reports. Integrated sustainability is more developed because it integrated financial and non-financial information together and focused on economic, environmental, social and governance issues. This is reflected in the quality of the auditors’ work. And how to link it with the economic unit’s strategy to enable stakeholders to know the extent of the economic unit’s ability to create value and maintain it in the long, medium and short term. Among the most important recommendations is that it is necessary to direct the management of the economic units to integrate the dimensions of sustainability (economic, environmental, social and governance) with their strategy when developing policies, systems and plans. Programs and their performance to help achieve the set goals","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"3 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Opportunistic leadership behavior and its impact on the spiritual elevation of employees (An analytical study of the opinions of a sample of decision makers in the General Company for Pastry Manufacturing in Baqubah","authors":"Mahmoud Shakir, Fadhil Ahmed","doi":"10.29124/kjeas.1650.25","DOIUrl":"https://doi.org/10.29124/kjeas.1650.25","url":null,"abstract":"The current research aims to address the weaknesses in opportunistic leadership behaviors and thus stay away from threatening positions that weaken that leadership, and in a way that is consistent with the spiritual highness of the employees in the company under investigation. Based on the above, the main research problem can be clarified, which is “Is there a statistically significant correlation and impact between... Opportunistic leadership behavior and the spiritual elevation of employees in the researched company. In light of the main research problem, a hypothetical model was built that reflects the relationship and impact between the main research dimensions and variables, and thus finding the best appropriate solutions to that problem. The research relied on the descriptive analytical approach, which gives the possibility of using description in forming a framework. Intellectual and theoretical, the study population was represented by the General Company for Pastry Production in Diyala, where the research community reached 250 individuals representing the decision-makers in the researched company. 80 individuals were selected to represent the research sample from the decision-makers in the researched company. The questionnaire form was distributed in a regular manner to all members of the sample, and all members of the sample were retrieved. The distributed questionnaires enriched the research with important information and data from sources and references related to the theoretical side. As for the field side, reliance was placed on a set of statistical tools, including the questionnaire, the arithmetic mean, and the simple and multiple regression coefficient to stabilize the relationship of correlation and impact. The research reached a set of results and recommendations, the most prominent of which is building successful leadership characteristics from By modifying opportunistic behavior that would eliminate the spiritual highness of workers","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"18 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Types of green investment and their role in promoting environmental sustainability: An analytical study of the opinions of a sample of financial and environmental specialists in Iraqi universities","authors":"Muntaha Saad, Zahraa Jaarallah","doi":"10.29124/kjeas.1650.05","DOIUrl":"https://doi.org/10.29124/kjeas.1650.05","url":null,"abstract":"The research aims to highlight the role of green investment in enhancing environmental sustainability, and the problem of the study focused on a main question: Do green investment types have a role in promoting environmental sustainability? The study assumes that there is a significant correlation and influence between types of green investment and enhancing environmental sustainability. The issue of green investment receives great attention from financial and non-financial institutions and companies in developed countries for its effective role in developing countries, achieving a clean environment, and investing in low-pollution and environmentally friendly products. Which motivated the researchers to study the correlation and influence between the green investment variable and environmental sustainability. The research chose Iraqi universities as a research community and a sample of (45) specialists in the financial and environmental fields in Iraqi universities. The questionnaire form was used as the main tool in collecting data for the research variables, using the descriptive and analytical approach in the statistical program (spss-ver23), and relying on a group of statistical methods within the program such as tests (T and F), The researcher reached a set of conclusions, the most important of which is the existence of a significant and positive correlation between types of green investment and environmental sustainability. The most important proposals are that the researchers recommend the need to increase attention to all types of green investment for their effective role in revitalizing and developing the businesses and products of clean and environmentally friendly institutions.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"21 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"دور التدقيق المشترك في تعزيز موثوقية المعلومات المحاسبية للمصارف الأهلية","authors":"Akeel Salim","doi":"10.29124/kjeas.1650.02","DOIUrl":"https://doi.org/10.29124/kjeas.1650.02","url":null,"abstract":"يهدف البحث إلى معرفة ما هو دور التدقيق المشترك في زيادة موثوقية المعلومات المحاسبية والمالية، والمعلن عنها في المصارف الأهلية العراقية، وذلك من خلال معرفة أيّ المصارف التي توفّر المعلومات الخاصة كًلّها بتقرير مراقب الحسابات إلى الجهات ذات العلاقة بما ينسجم مع احتياجاتهم لاتّخاذ القرار. واستعان البحث من أجل تحقيق الأهداف بالجانب التحليلي والاستقرائي من خلال تحليل المعلومات المحاسبية على عيّنة من المصارف الأهلية العراقية في القطاع المصرفي)، وصمِّمَتْ استمارة استبيان تَمّ توزيعها على موظّفي عيّنة البحث من تلك المصارف، والتي تَمّ التوصّل من خلالها إلى تحقيق أهداف البحث. وأهم ما توصّل إليه الباحث يَتُمّثّل بأنّ هناك علاقة بين زيادة الاعتماد على الأشخاص المهنيين والمتخصّصين في مجال التدقيق وزيادة موثوقية المعلومات المحاسبية، التي يَتُمّ الإفصاح عنها من قبل المصارف الأهلية العراقية","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"118 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of exchange rate systems in enhancing the competitiveness of the Egyptian economy for the period 1990-2019","authors":"Kasim Zweed, Azhaar Shimran","doi":"10.29124/kjeas.1650.28","DOIUrl":"https://doi.org/10.29124/kjeas.1650.28","url":null,"abstract":"The issue of competitiveness is of increasing importance with the expansion of the scope of economic globalization and the emergence of modern theories of international trade. Achieving export competitiveness has become a goal pursued by all countries. The importance of research in explaining the competitiveness of the Egyptian economy in the international market and the role of this in developing the country’s merchandise exports in light of the intensity of competition is complemented by the importance of research in explaining the competitiveness of the Egyptian economy. Among the global economies, as for the research problem, it stems from the extent of the impact of building a competitive Egyptian economy and the role it plays in enhancing its commodity sources. The research hypothesis focused on several hypotheses, including: Does Egypt have the capabilities to build competitive premiums, and is it possible for Egyptian commodity exports or to deal with the exports of other countries in the international market in While the research aimed to demonstrate the possibility of building a competitive economy in light of existing capabilities, the research methodology relied on shifting from the deductive approach in analyzing the theoretical side of the research to the inductive approach that aims to estimate the efficiency of the Egyptian economy and the possibility of creating a competitive advantage for it through statistical data and analysis of this data and indicators. Egyptian economic competition and its impact on merchandise exports to Egypt. The research concluded with the standard analysis of this data. As for the limits of the research, the research relied on temporal and spatial boundaries. The temporal boundaries were represented by covering the period between the years 1990 and 2019. As for the spatial boundaries, the research focused on Egypt. As for the structure of the research, it was It consists of three sections. The first section focused on the theoretical and conceptual framework of competitiveness and exchange rate systems. The second section only dealt with the development of exchange rate systems in Egypt, while the research concluded in the third section, which focused on the econometric analysis of the data under study.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"11 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of financial policy on the gross domestic product in lraq for the period (2004-2020)","authors":"Ghalib Shakir, Luma Aziz","doi":"10.29124/kjeas.1650.04","DOIUrl":"https://doi.org/10.29124/kjeas.1650.04","url":null,"abstract":"Financial policy has an important and effective role in organizing economic activity and other activities through the use of means and tools to reach the set goals. We see that financial policy in most Arab countries, especially in Iraq, has been characterized by an absence of oversight and a lack of commitment to implementing the foundations of correct and purposeful financial policy due primarily to financial and administrative corruption on the one hand and the absence of legal and supervisory regulation on the other hand. Fiscal policy indicators were estimated standardly to determine their impact on the GDP at current prices and using several statistical tests. From these tests, it became clear that the public revenue variable is the most important variable in influencing the GDP, as we will show in this research. This research concluded with conclusions and recommendations that diagnose deficiencies and develop the necessary solutions for them.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"13 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}