Al Kut Journal of Economics and Administrative Sciences最新文献

{"title":"قياس محددات البطالة في العراق للمدة (2004-2021) باستخدام نموذج VAR","authors":"Duaa Kasim, Shaima Fadhil","doi":"10.29124/kjeas.1650.15","DOIUrl":"https://doi.org/10.29124/kjeas.1650.15","url":null,"abstract":"The problem of unemployment is one of the most prominent and dangerous issues that many societies suffer from، regardless of their political، economic، and social systems، and their degree of economic development. It has become one of the major problems that most countries of the world are exposed to، because of its significant effects on the economic، social، and political conditions. For the country، this research aims to investigate the determinants of unemployment over the time period (2004-2021)، by identifying the most important of these determinants، as well as contributing to the economic process and eliminating part of the unemployment rates that Iraq suffers from، which represent a security and economic threat، as The research problem is represented by the continuous rise in unemployment rates. The research is based on the hypothesis that “there is an inverse relationship between economic determinants and unemployment rates.” The study reached many results، the most important of which is the existence of an inverse relationship between inflation rates، gross domestic product، public expenditures، and exchange rates. Trade and unemployment، as well as the existence of a direct relationship between the real interest rate and unemployment. The standard model has concluded that there is a long-term relationship between economic variables and unemployment rates، as well as the existence of a one-way causal relationship between government spending، gross domestic product.،and unemployment.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"1 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237596","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":"تأثير تبنّي معيار القطاع العام IPSAS24 \"عرض معلومات الموازنة\" على موازنة البرامج والأداء","authors":"Ahmed Waheed, Shukri Saleem","doi":"10.29124/kjeas.1650.11","DOIUrl":"https://doi.org/10.29124/kjeas.1650.11","url":null,"abstract":"The study aims to achieve two main objectives, the first is to determine the impact of adopting the public sector standard IPSAS24 “displaying budget information” on the budget of programs and performance, as this standard allows the disclosure of the budgets of the economic units approved in actual amounts versus the estimated amounts in their financial statements and therefore on the public budget of the state, it also includes these disclosures about the important differences between the actual and estimated amounts in the reports and financial statements of the economic unit and then the general budget of the state, the discussions, the administrative analyzes and the results of the budgets, where the study concluded that there is a significant positive effect of the IPSAS 24 standard “displaying budget information” on the program budget and performance in general, the study also concluded Until the adoption of IPSAS24 “displaying information on the balance” has a positive effect on knowing and identifying performance deviations in the budgets of the country’s budget, the study is recommended to adopt the IPSAS public sector standard and generally to adopt the international accounting standards in the public sector, economic units can obtain a lot of The great benefits derived from achieving consistent and comparable financial information in various disciplines and it is believed that international accounting standards in the public sector will play the main role in the possibility of achieving these benefits. The IPASA 24 standard shows balance information “especially when it has features that support the application of software and performance balancing","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"4 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239259","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 exchange rate regulations on Iraq's merchandise exports for the period 1990-2019","authors":"Kasim Zweed, Azhaar Shimran","doi":"10.29124/kjeas.1650.22","DOIUrl":"https://doi.org/10.29124/kjeas.1650.22","url":null,"abstract":"The exchange rate has great importance in all global economies because of its clear impact on macroeconomic variables and its prominent role in controlling the volume of foreign trade, especially exports. Therefore, it is possible to know the status of the country’s trade balance if it is in favor of exports, and this means achieving a surplus, and if it is in favor of imports, then it achieves a deficit. The exchange rate is one of the most important monetary policy tools that the state has to protect the national economy from the external influences to which it is exposed. Therefore, the importance of the research comes from the necessity of explaining the economic effects of exchange rate systems and their role in developing commodity exports. As for the research problem, it has shown the extent of the impact of exchange rate systems as a variable. It is independent in the dependent variable represented by merchandise exports, while the research hypothesis focused on an important question: Do exchange rate systems have an impact on the overall national economy? The research aimed to demonstrate the impact of the exchange rate on commodity exports to Iraq. The research methodology in the analysis was based 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 commodity exports through statistical data. The research concludes with the standard statistical approach and the use of standard analysis methods by relying on a program to analyze data on exchange rate fluctuations and their impact on commodity exports to Iraq. The research relied on temporal and spatial boundaries. The temporal boundaries covered the time period between 1990 and 2019, while the spatial boundaries focused on Iraq. The structure of the research consisted of three sections: The first section: The theoretical framework of the exchange rate system. The second section: The development of drainage systems in Iraq. The third topic: the reality of commodity exports in Iraq. The fourth topic: econometric analysis of the data under study.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"42 173","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237016","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":"Strategic planning and its role in enhancing institutional confidence An exploratory study of a sample of workers in the Kufa leather factory, Najaf Governorate","authors":"Mazin Rasheed","doi":"10.29124/kjeas.1650.06","DOIUrl":"https://doi.org/10.29124/kjeas.1650.06","url":null,"abstract":"The research aims to determine the role of strategic planning that works to strengthen and enhance the institutional confidence of the various levels of its workers in the Kufa Leather Factory in the Holy City of Najaf, where the dimensions of (vision, mission, goals, values) were represented as an independent variable in enhancing institutional confidence, the dimensions of which were (trust among employees) (and trust in senior management, and trust in direct superiors). The research community included workers in departments of the Kufa leather factory, numbering (400) workers, from whom a random sample of (205) workers was taken. In addition, the researcher formulated a set of questions that represented the problem of the research, What are effective strategies to enhance confidence among employees in the organization? The questionnaire was relied upon as a main measure for the research, through which data and information were collected from members of the research sample, which was relied upon in the applied aspect. The researcher used the statistical program (Spssv26). The research reached results, the most important of which is the existence of a significant correlation between strategic planning and institutional trust, as well as There is a significant impact of strategic planning on institutional confidence. In addition, the researcher put forward a number of recommendations, the most important of which is maintaining following the correct scientific and technical methods, such as strategic planning, and making optimal use of its available resources for the purpose of achieving its goals efficiently and effectively","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"107 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238031","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 oil price shocks in the global market on some indicators of the Iraqi economy for the period (2004-2020)","authors":"Manar Sami","doi":"10.29124/kjeas.1650.29","DOIUrl":"https://doi.org/10.29124/kjeas.1650.29","url":null,"abstract":"The Iraqi economy is characterized as a rentier, unilateral economy that relies almost entirely on the oil commodity, while other productive sectors constitute a small percentage of the composition of the gross domestic product Which made it vulnerable to external shocks represented by fluctuations in oil prices in the global market and an imbalance in its production structure and as a result of the economic and political conditions that Iraq went through as well as fluctuations in global oil prices. It suffered from a weakness in infrastructure, and it greatly affected the Iraqi economy in terms of gross domestic product, the general budget, unemployment, etc. Therefore, it is necessary to know the effects that these shocks have on some indicators of the Iraqi economy, and this is considered an urgent necessity to explore future prospects. This research aims to study the impact of oil price shocks in the global market on some indicators of the Iraqi economy for the period (2004-2020)","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238708","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 the implications of political risk on the rate of return on equity for some real estate companies listed in the Iraqi and Saudi stock markets)","authors":"Sarah Sabah, Nameer Ameer","doi":"10.29124/kjeas.1650.14","DOIUrl":"https://doi.org/10.29124/kjeas.1650.14","url":null,"abstract":"The research was conducted to give an idea of the mechanism of transmission of the effect between political risk variables and the performance of the real estate sector، by presenting the most prominent real estate concepts and detailing the types of real estate، as well as building a quantitative standard model to test the impact of political risk implications (voting and accountability (AV)، political stability (PV)، government effectiveness (GE)، Regulatory Quality (RQ)، Rules of Law (RL)، Control of Corruption (CC)) on the performance index of real estate sector companies (return on equity (ROE)) for real estate sector companies registered in the Iraqi and Saudi financial markets، for the purpose of answering the question (Can the implications of political risks influence the performance indicators of the real estate sector?)، which represents the problem on which the study was based، for the time period 2011-2020. The study relied on the Pooled Mean Group method (PMG)، which is part of the environment of the autoregressive model for distributed time lags for Panel ARDL Model data in building the model and estimating the results، with the tests this method contains، and the quarterly data were approved for all variables of the study. The study reached several conclusions، perhaps the most prominent of which is that the impact of political risks was positive with the rate of return on equity in Iraq and this is because of the relationship between return and profit.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"14 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237477","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 evolution of trends in exchange rates and interest rates in the Iraqi economy for the period )2004-2020(","authors":"Jamila Surgi, Anwar Muhsen","doi":"10.29124/kjeas.1650.13","DOIUrl":"https://doi.org/10.29124/kjeas.1650.13","url":null,"abstract":"Every economy in the world is characterized by its adoption of a specific interest rate, as well as its own exchange rate, according to its capabilities and degree of development. Therefore, these two variables are the tool for linking the value of goods, assets, and wages in the local markets, and their counterparts in foreign markets, and through them many relationships arise. International, the most important of which is the possibility of directing and transferring capital to one country and not another, as these two variables (interest rate, exchange rate) have a direct role in international transactions. Through the interaction of the interest rate and the exchange rate, we have an economic relationship that has a direct impact on the flow of foreign investments between countries. Therefore, these concepts and their relationship to the overall economy and what are the most prominent factors affecting them will be discussed. The study sought to demonstrate the impact of these two variables on the Iraqi economy through the research objective. The research aims to describe and analyze the paths of interest rates and exchange rates during the period (2004 - 2020) in order to determine their behavior during the research period. The most prominent conclusions reached by the research were that the exchange rate is considered a measure of international competitiveness, which exerts a major influence on the local economy, as does the interest rate, as it reflects the economic position in general, and commercial position in particular, because it represents the linking tool through which prices are determined. The relative proportion of local goods to foreign goods. That is, it is the linking tool through which the purchasing power of the local currency is determined against other foreign currencies, as the local currency is considered a commodity, and the foreign currency is its monetary price. The research concluded with a set of recommendations, the most important of which was in order to encourage investment instead of the Iraqi investor’s tendency to invest in foreign currencies, work must be done to activate the interest rate in Iraq","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"95 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237937","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 forward-looking disclosure on the transparency of integrated reporting through identifying risks and opportunities, developing strategies, and allocating resources.","authors":"Riham Lateef, Emad Ghafouri","doi":"10.29124/kjeas.1650.20","DOIUrl":"https://doi.org/10.29124/kjeas.1650.20","url":null,"abstract":"The research aims to reveal the extent to which forward-looking information contributes to influencing the transparency of the content of integrated reports through disclosure of risks, opportunities, strategy, and resource allocation. A questionnaire was conducted that clarifies the extent to which forward-looking information can enhance the transparency of integrated reports. The questionnaire was distributed to a group of beneficiaries of forward-looking information in the Iraqi stock market, including investors for the most part, and some auditors. The most important conclusions that were reached are that there is a positive (direct) relationship with a moral effect between forward-looking disclosure and knowledge of risks. And opportunities, strategy, and resource allocation. The most important recommendations are the preparation of training workshops by the Iraqi Stock Exchange to manage the economic unit, to help it know how to forecast and the basics of preparing forward-looking information.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"9 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240930","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":"Strategic audit and its role in the performance of non-profit units","authors":"Sabah Kadhim, Tamema Alhasan","doi":"10.29124/kjeas.1650.32","DOIUrl":"https://doi.org/10.29124/kjeas.1650.32","url":null,"abstract":"The research aims to demonstrate the importance of strategic auditing in economic units as it is considered one of the tools used to increase confirmation of the information provided by the administration in how it exploits the resources available to the economic unit، which leads to reducing risks and increasing opportunities for management to benefit from the resources available to it. One of the important reasons that necessitated choosing this title is to spread the culture of strategic auditing among the control and internal audit departments in the economic units، as well as benefiting from the development occurring in the field of internal auditing in the economic units in the rest of the institutions operating in developed countries. The descriptive and analytical system was adopted، and the statistical methods that were used in the analysis depended on the Cronbachalpa equation to measure the extent of consistency in performance to measure and ensure the internal consistency of the questions included in the questionnaire form، the use of descriptive statistics، and the use of independent sample tests. T-Test). Using a simple linear regression model to measure the effect of hypotheses. The research reached a set of conclusions and recommendations، and one of the most important of these conclusions was that strategic audit is considered a type of audit based on examining and evaluating strategic performance to ensure that operations are conducted according to sound principles to ensure planned results. Likewise، strategic audit represents a comprehensive system for various strategic levels ( Pre-or preventive audit، simultaneous audit - inspection - and post-audit - feedback -). The most important recommendations recommended by the research are to intensify training courses for the auditor in order to increase experience، as well as greater attention to the aspect of strategic auditing because of its great importance in determining the course of the economic unit.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"86 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140239674","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":"Pricing products using the target costing method to enhance the competitiveness of the productive institution (a case study of the TIFIB Foundation in Biskra)","authors":"yusra gehaish","doi":"10.29124/kjeas.1650.26","DOIUrl":"https://doi.org/10.29124/kjeas.1650.26","url":null,"abstract":"This study aims to attempt to price products using the target costing method to enhance the competitiveness of the production institution with a case study of the TIFIB institution in Biskra, relying on the descriptive analytical approach and the case study approach. The study concluded that the institution under study does not apply the total costs method when determining the cost price of its products correctly, as it neglects to bear the costs associated with the product, and that determining the selling price of its products is based on the cost price plus the profit margin, and in this case the institution is selling its products. At a loss, but when the method is corrected, it is possible that the selling price of the product will be higher than the market price. In this case, the organization resorts to reducing prices, and this is reflected in a decrease in its profits, which weakens its competitive ability. As for using the target costing method, it contributed to providing products at the lowest cost while maintaining The required specifications and quality, which enables the organization to provide products at a price that is commensurate with the prevailing prices in the market and the purchasing power of customers and to face price fluctuations with greater flexibility, and this is what enables it to enhance its competitive ability and gain a position in the market.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"16 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240488","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}