Al Kut Journal of Economics and Administrative Sciences最新文献

{"title":"The role of persuasive leadership in reducing job alienation for the opinions of a sample of employees of the Faculty of Administration and Economics / Al-Mustansiriya University","authors":"Hala Sahib","doi":"10.29124/kjeas.1549.4","DOIUrl":"https://doi.org/10.29124/kjeas.1549.4","url":null,"abstract":"Job alienation is one of the challenges facing the contemporary working environment, which negatively affects individuals and organizations. The role of persuasive leadership here comes to play a vital role in reducing these effects and enhancing employee engagement and commitment. This research deals with the role of persuasive leadership in reducing functional alienation of the opinions of a sample of administrators of the Faculty of Administration and Economics at Al-Mustansiriya University. The methodology was to use a questionnaire to collect data from (34) employees. The results showed that the level of availability of the dimensions of persuasive leadership was moderate from the point of view of employees, as the dimensions of persuasive leadership had a direct impact on reducing job alienation.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"7 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584843","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":"النظام الضريبي في العراق رؤية مستقبلية للإصلاح","authors":"Ruaa Satar, Hussain Shinawa","doi":"10.29124/kjeas.1549.6","DOIUrl":"https://doi.org/10.29124/kjeas.1549.6","url":null,"abstract":"شهد العالم في العقود الأخيرة من القرن الماضي تغيّرات جذرية سياسية واقتصادية لامست مختلف جوانب الحياة، وكان الجانب الاقتصادي أشّد تأثّرا بهذه التغيّرات، ومثّل انهيار الاتحاد السوفيتي نهاية للقطبية الثنائية كما مثّل اتّجاه دول الاتحاد السوفيتي السابق و أوربا الشرقية نحو اقتصاد السوق تخّليا عن الأيديولوجية التي قادت توّجهاتهم عبر أكثر من سبعين عاما، ويكاد أنْ يستقرّ في الأذهان أنّ فشل النموذج الاشتراكي إنّما يعكس من الجانب الآخر تفوّقا للنموذج المقابل الذي أخذ بُعداً دافعا بعد انهيار المنظومة الاشتراكية، ومن هنا فقد انتقل الصراع بين المعسكرين من صراع أيديولوجي إلى صراع اقتصادي تنافسي، وأصبحت هناك توجّهات عالمية للتحّول من النظام الاقتصادي الموجّه إلى اقتصاد السوق. ويُعدّ النظام الضريبي وأحداً من الوسائل المهّمة التي تَمّنح الدولة القدرة على التأثير في النشاط الاقتصادي بهدف تحقيق التنمية، و يؤدّي هذا النظام وفي مختلف الاقتصادات وظائف عديدة بعضها يتعلق بتعبئة الفائض الاقتصادي وتوجيهه نحو مناحي استثُمّارية معينة، وبعضها يتعلّق بتحقيق هدف الاستقرار الاقتصادي فضلاً عن جوانب أخرى تتعلق بإعادة توزيع أكثر عدالة للدخل القومي، لذا فإنَّ الضرائب تحتلّ مكانة بارزة في النظم المالية جميعها لدول العالم ، بوصفها من المصادر المهمّة في تَمّويل موازنة الدولة ، فضلاً عن استعمالها أداة رئيسة لأحداث التغّيرات الاقتصادية والاجتَمّاعية","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"8 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584971","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":"توزيع رايلي باريتو , الخصائص والتقدير","authors":"Ayat Habeb, Abas Lafta","doi":"10.29124/kjeas.1549.1","DOIUrl":"https://doi.org/10.29124/kjeas.1549.1","url":null,"abstract":"Abstract In this paper , the Rayleigh-Pareto distribution was presented, which is an expansion of the Rayleigh distribution. Many statistical properties were studied, such as moments, mean, variance, median, skewness coefficient, kurtosis coefficient. In addition, the parameters of the new distribution were estimated using maximum likelihood method . Simulation experiment showed the efficiency of maximum likelihood method . Among the most important conclusions was the efficiency of the maximum likelihood method in estimating the parameters of the new distribution .","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138585317","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":"آلية الانّتقال من موازنة البنود إلى موازنة البرامج والأداء \"انموذج مقترح لجامعة سومر\"","authors":"Sarmad Salman, Mohammed Abdulhasan, Anas Kamil","doi":"10.29124/kjeas.1549.27","DOIUrl":"https://doi.org/10.29124/kjeas.1549.27","url":null,"abstract":"يُعدّ استعمال التمويل والنفقات التي تعتمد على أساس تحقيق الأهداف والبرامج والأنّشطة المطلوب تحقيقها، التي تستند على الأداء مهمّ جدا, إذْ ارتفع بشكل كبير في المرحلة الأخيرة ولاسيّما في وزارة التعليم العالي والبحث العلمي والتي تعتمد بشكل كبير على مؤشّرات الأداء من أجل تنفيذ موازنة البرامج والأداء , ومن خلال البحث ذكرت مجموعة كبيرة من مؤشّرات الأداء التي يمكن من خلالها تنفيذ موازنة البرامج والأداء , ويهدف البحث إلى التعرّف على آلية تطبيق موازنة البرامج والأداء في وزارة التعليم العالي والبحث العلمي / جامعة سومر وما الصعوبات والمحدّدات التي تواجه تطبيق هذه الموازنة , وما تأثير هذه الموازنة على جودة التعليم العالي .وركّز البحث على تطوير أسلوب إعداد الموازنة في العراق وفي جامعة سومر لاسيّما للتخلص من المشاكل والانّتقادات التي تواجهها موازنة البنود وذلك عن طريق التحوّل من موازنة البنود إلى موازنة البرامج والأداء. وقد توصّل الباحثون إلى مجموعة من الاستنتاجات كان من أهمّها اثبات فرضيات البحث بإمكانية تطبيق موازنة البرامج والأداء في وزارة التعليم العالي والبحث العلمي , والاهتمام بتغيير الهيكل التنظيمي في وزارة التعليم العالي والبحث العلمي بشكل يتلاءم مع المتطلّبات والظروف البيئية وهذا ما تحتاجه موازنة البرامج والأداء . التوصيات التي توصّل لها الباحثون من أهمّها: أنّ من الضروري إعادة النظر في التشريعات والإجراءات التي تنظم عمل الموازنة العامّة وبصورة وشكل يسمح بتطبيق موازنة البرامج والأداء والزام الوحدات الحكومية غير الهادفة للربح إلى التحوّل إلى هذا الأسلوب من الموازنات من خلال تشريع قوانين وأنظمة تحث على ذلك من خلال تقديم طلب من قبل وزارة التعليم لاعتماد موازنة البرامج والأداء والحصول على تخويل لإعداد قوانين وتشريعات لتطبيقها.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"7 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584791","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 artificial intelligence systems and technology on the sustainability of the quality of financial reports","authors":"Jasim gshayish, Zainab Faik","doi":"10.29124/kjeas.1549.21","DOIUrl":"https://doi.org/10.29124/kjeas.1549.21","url":null,"abstract":"The research aims to identify the concept of sustainability in financial reports and the arguments against and in favor of it when applied in business companies. Identify the factors affecting the process of sustaining the quality of financial reports Identify artificial intelligence techniques and know the expected impact of their application on business companies. Clarify the role of artificial intelligence techniques on the sustainability of the quality of financial reports. To achieve the objectives of the research The researcher organized a questionnaire form that included the main axes of artificial intelligence and the extent of its impact on the sustainability of the quality of financial reports, and the research reached several results, the most important of which is that artificial intelligence is one of the most important technologies that have the impact of the value and usefulness of the information shown by financial reports in a fast way and with a distinctive presentation, which makes it more expensive and enhances the sustainability of the quality of financial reports. The application of artificial intelligence systems and techniques is important and inevitable in the field of accounting, which will lead to high quality and continuity in the validity of information, which in turn will lead to the sustainability and quality of financial reports. The research recommended several recommendations, the most important of which is to enhance the use and application of artificial intelligence systems and techniques in economic units to raise the efficiency of accounting operations, which in turn enhances the sustainability of the quality of financial reports. Economic units should provide adequate assistance to the components of artificial intelligence from expert systems, knowledge representation and automatic learning in acquiring knowledge stored in databases that help raise the efficiency of information and the sustainability of the quality of financial reports.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584719","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 Implementing The Digital Strategy In Strengthen Organizational Performance - a Study Of The Opinions Of a Sample Of Workers In Telecommunications Companies In Nineveh Governorate","authors":"Shuaeb Ahmed, Thaer Ahmed","doi":"10.29124/kjeas.1549.28","DOIUrl":"https://doi.org/10.29124/kjeas.1549.28","url":null,"abstract":"The research aims to know the impact of the digital strategy (cloud computing, the Internet of Things, social media, and big data) in organizational performance (financial performance, customer-market, internal operations, learning and growth) among a sample of employees at Asiacell Company, as it was distributed ( 256) questionnaire forms, and the data was analyzed using the following statistical programs (SPSSV.24) and (AMOSV.24), and testing the research hypotheses. The researcher reached a number of conclusions, the most important of which is the existence of a significant impact of the digital strategy on the organizational performance of the company under study, and based on the conclusions reached To her, the researcher presented a number of suggested recommendations, the most prominent of which was emphasizing the necessity of expanding the contents of the digital strategy, and trying to implement it to integrate with each other in a way that reflects positively on the reality of the work of the researched company, in addition to the necessity of increasing senior management’s awareness of their company’s performance levels, and trying to implement more There are common models for measuring it, in line with the nature of the work of the company under investigation. The literature has shown that there is a knowledge gap in explaining the relationship between digital strategy and organizational performance in organizations in general. Keywords: digital strategy, organizational performance, Asiacell company","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"7 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584790","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":"Analyzing the relationship between economic growth and environmental deterioration by evaluating the environmental Kuznets curve hypothesis: a case study of a group of oil-producing countries from( 2003- 2022)","authors":"Idris Ramadan, Mardin Mahsum","doi":"10.29124/kjeas.1549.5","DOIUrl":"https://doi.org/10.29124/kjeas.1549.5","url":null,"abstract":"One of the main objectives that nations strive to accomplish through the use and optimization of natural resources, i.e., maintaining a clean environment, is the promotion of sustainable economic growth. The study aims to analyze the relationship between economic growth and environmental deterioration and to achieve the main hypotheses of the environmental Kuznets curve in the group of Arab oil countries during the period 2003–2022. To accomplish this purpose, the study used a descriptive and analytical strategy that relied on time series data for each country as well as sectional time series (panel data), as well as the usage of (integrating regression, PRM, and FEM REM), Considering that the average per capita carbon dioxide emissions is the environmental variable and the average per capita GDP is economic growth and energy consumption as a mediating variable, Finally, the study concluded that there is a positive relationship between economic growth (linear) and environmental degradation and a negative relationship between economic growth (quadratic) and environmental degradation; that is, the hypotheses of the environmental Kuznets curve invert (u) shape coincide in the selected countries in the time series and sectional time series analyses (Panel Data). However, the turning points are outside the range of the average per capita GDP in the Arab oil-producing countries, implying that the per capita GDP in these countries has not reached a level conducive to sustainable economic growth. Finally, since energy consumption has a significant impact on environmental degradation, these countries must increase energy efficiency, transition to clean technologies, and expand the use of renewable energy in their productive sectors.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"7 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584830","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":"تقدير مَعْلَمَاْت توزيع كوماراسوامي – باريتو بواسون بإستعمال طريقتي المربّعات الصغرى والطريقة المعتَمّدة على النسب المئوية والمقارنة بينهما","authors":"I. Hashim, Abas Lafta","doi":"10.29124/kjeas.1549.3","DOIUrl":"https://doi.org/10.29124/kjeas.1549.3","url":null,"abstract":"This study exhibits a new distribution based on Kumaraswamy- G Poisson's generalization. It shows how the cumulative distribution function (cdf) and the probability density function (pdf) of a new distribution are presented. It has been expected that the new distribution will be more flexible and appropriate than the base distribution, this can be achieved by adding new parameters. Some important properties were also presented, such as the survival function. Moreover, the method based on percentages and the method of least squares are proposed to estimate the parameters of the new distribution. A particular simulation is also conducted here for the purpose of evaluating the proposed estimation method, this is by using the mean square error (MSE) and the bias (BIAS). It has been concluded that the simulation experiments have shown that the method based on percentages and the method of least squares have proven its efficiency of the two estimation methods in estimating the parameters of the model, and by comparison, it was found out that the method based on percentages is the best, because the distribution is skewed and has a long tail towards the right and has at least (MSE) and (BIAS).","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584856","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":"أثر تطبيق تقنية التكاليف على أساس الانشطة الموجّهة بالوقت TD – ABC في تخفيض تكاليف المنتج (( دراسة تطبيقية في شركة فيض القسيم للصناعات المعدنية / النجف الاشرف ))","authors":"Hasan Jabir, Haider Atta","doi":"10.29124/kjeas.1549.14","DOIUrl":"https://doi.org/10.29124/kjeas.1549.14","url":null,"abstract":"يهدف البحث إلى دراسة تقنية (TD-ABC) وتحليلها ،والتعرّف على دور هذه التقنية في تخصيص التكاليف الصناعية غير المباشرة للوحدة الاقتصادية بشكل عادل ،ما يُسهِم في تخفيض تكاليف المنتجات. إنّ مشكلة هذه البحث تتَمّحور حول الإجابة على السؤال الآتي : هل يُسهم تطبيق تقنية التكاليف على أساس النشاط الموجّه بالوقت في معالجة اوجه القصور في أنظمة التكُلّفة التقليدية ،وتحسين قيمة المنتجات ، وكذلك يسهم تطبيق (TD-ABC) في التخصيص المناسب للتكاليف والوظائف المكّونة للمُنتَج ،ومعرفة مساهمة هذه التقنية في خفض التكاليف عند تطبيقهما .لقد اختار الباحث شركة فيض القسيم للصناعات المعدنية والكائنة في النجف الاشرف، وهي شركة تابعة للعتبة العلوية المقدّسة وللدولة ،إذْ إنّ الحصّة الأكبر للعتبة بواقع ( 75 % ) من رأسمالها محلّا للبحث ،لما لهذه الشركة من أهمّية كبيرة في رفد السوق المحلّية بالمنتجات المعدنية ( كالسخانات والمبردات الهوائية والدكتات والكيربي ) .وتَمّ تطبيق متغيّرات البحث المستقلّة على منتج المبردة الهوائية 2.5 قدم، وما تعانيه هذه الشركة من ارتفاع في التكاليف، بسبب :استعمالها لتقنيات تكاليف تقليدية، ورغبة المسؤولين في تطوير نظام تكاليف الشركة والنهوض بواقعها الإنتاجي ،لكي تتَمّكّن من المنافسة مع باقي المنتجات الأخرى . توصّل البحث إلى مجموعة من الاستنتاجات .والتي من اهمّها هي أنّ تقنية TD ABC تستطيع قياس الطاقة المستغلة وتحليلها والاستفادة منها ،وتحقيق العدالة في تخصيص التكاليف على أنشطة الوحدة الاقتصادية واستبعاد الطاقة غير المستغلة . إنّ أكثر ما يعتَمّد علية في تطبيق تقنية TD ABC هو الوقت، ويمثّل الوقت عاملاً أساسياً من عوامل النجاح في الوحدة لاقتصادية .","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"3 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138585334","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 the Elements of Total Quality Management in Improving Banking Services) Applied Study at Khaleeji Commercial Bank)","authors":"Habeeb Morah, Majed Judah","doi":"10.29124/kjeas.1549.30","DOIUrl":"https://doi.org/10.29124/kjeas.1549.30","url":null,"abstract":"The research aims to demonstrate the importance of adopting the philosophy of total quality management in improving banking services and identifying the dimensions of total quality management in banking institutions. As for its importance, it is manifested through the knowledge, understanding and application of total quality management by providing the requirements for the application of this philosophy in banking institutions according to recent developments in information technology in order to be able to improve their performance. The analytical study approach was adopted in the research and the use of the questionnaire tool in the study curriculum was adopted to analyze the opinions of the research sample that were applied in al Khaleeji Commercial Bank regarding the elements of total quality management available in the organization in question. Through the use of some statistical methods in the analysis, which are the extraction of frequencies, arithmetic mean and standard deviation normative as well as materiality. The research hypotheses were tested by using the correlation coefficient and simple regression model. The most important conclusions that the research reached is the importance of applying total quality in any organization because it can achieve an increase in competitive capabilities and support for a culture of quality and continuous improvement. To take advantage of the opportunities available to the organization through the application of scientific methods and tools that contribute to identifying problems and finding appropriate treatments for them. As well as the existence of a moral, linear relationship between the elements of total quality management and the improvement of banking services. The research came out with recommendations, including that organizations should work to promote and disseminate the culture and concepts of quality in all aspects of their work and to enhance and develop the capabilities of individuals working in this regard. The research came out with recommendations, including that organizations should work to promote and disseminate the culture and concepts of quality in all aspects of their work. Enhancing and developing the capabilities of individuals working on this can help for the continuous development and improvement of banking services provided to customers.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"4 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138584694","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}