Al Kut Journal of Economics and Administrative Sciences最新文献

{"title":"Analysis of the reality of wheat cultivation in Wasit Governorate for the period 2019-2022","authors":"Kaisar Hasan, A. Salam","doi":"10.29124/kjeas.1547.27","DOIUrl":"https://doi.org/10.29124/kjeas.1547.27","url":null,"abstract":"The wheat crop is one of the strategic crops due to its economic and nutritional importance, as wheat constitutes an important main source of food for more than two-thirds of the world's population, and it has the largest agricultural areas in the world compared to other agricultural crops. The wheat crop in Iraq faces fluctuations in production despite its importance, which affects It is self-sufficient. The research aims to find out the effectiveness and adequacy of the local product in meeting the country's local needs and reducing imports from abroad. Iraq suffers from fluctuations in the production of the wheat crop during the study period, as a result of fluctuations in the productivity of a dunam of wheat, since most of the cultivated lands are concentrated in northern Iraq, and the increase in the consumption of the wheat crop as a result of the increase in the number of the population, and that the local production is not sufficient to meet the local needs of the country, there is a gap between the quantities produced and consumed and processed by import The researcher recommends that the government pay attention to the agricultural sector in general and the cultivation of strategic crops, including the cultivation of the wheat crop in particular, which is in the interest of the Iraqi economy, in order to get rid of the rentier problem related to the fluctuation of world oil prices on the one hand, and to diversify the sources of income for the economy on the other hand, and to reconsider the marketing procedures for the crop Raise the cycles of complexity and routine, as well as the payment of late dues to farmers and encourage them to ensure the continuation of the production process, and work to strengthen it..","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"258 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116189228","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 quality of work life in enhancing product quality","authors":"Noor Naem, Mahmoud Aldulaime, Adil Abas","doi":"10.29124/kjeas.1547.4","DOIUrl":"https://doi.org/10.29124/kjeas.1547.4","url":null,"abstract":"The study aimed to determine the impact of the quality of work life in its dimensions (workers development, decision participation, compensation, supervision, work environment) in achieving product quality in its dimensions (performance, appearance, special features, conformity, reliability, durability, serviceability, perceived quality) The researcher tried to measure the correlation and influence relationships between the variables of the study and test them. To achieve this, the study tried to rely on the contributions of a group of specialized researchers and solid studies that dealt with the study of the three variables examined. The sample of the study included (144) employees of the Nassim Al-Wareth Company for Engineering Industries in Baghdad and the subsidiary company in Karbala. The data obtained through the study tool were analyzed using a number of statistical programs (SPSSV•23) AmosV•23) (and (Microsoft Excel 2010) (3. Mod Graph V) to reach the relevant results. The correlation coefficient was used (Spearman) to measure the correlation between the variables and the (t) test to find out the significance of this relationship, and the multiple regression analysis, and the (F) test to determine the significance of the regression equation, and (R2) was used to interpret the effect of the independent variables on the variable The study also reached a set of results, the most important of which is the effect of the essential capabilities of human resources on the quality of the product individually and collectively through the interactive role of the quality of work life.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121890268","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":"Using Different Loss Function to Estimate the Parameters of Birnbaum-Saunders Distribution by Bayesian Method with Application","authors":"Hussain Bashar, Ahmed Salih","doi":"10.29124/kjeas.1547.22","DOIUrl":"https://doi.org/10.29124/kjeas.1547.22","url":null,"abstract":"The Birnbaum-Saunders distribution is one of the most important distributions that explain fatigue time in general, as it has many engineering and industrial applications. In our Paper we introduce three estimation methods to estimate the parameters of Birnbaum-Saunders parameters, first is the Maximum Likelihood Estimator MLE and second, is Bayes estimation with quadratic loss function BQ and last is the Bayes estimator with weighted loss function BW. simulated data were used as well as real data used which represented by the fatigue time of a concrete block under pressure before its final collapse. It was concluded that the Bayes estimator with squared loss function BQ is the best.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132847469","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 effect of the dividend policy on the value of the economic unit","authors":"Z. Ghanim, Emmad Ghafouri","doi":"10.29124/kjeas.1547.7","DOIUrl":"https://doi.org/10.29124/kjeas.1547.7","url":null,"abstract":"This research aims to test the theories explaining the profit distribution policy, by applying it to 4 sectors listed in the Iraq Stock Exchange, which are (industry sector, hotel and tourism sector, agricultural sector, banking sector), during the period (2013-2016), dealing with This research tested the policy of dividend distribution on the market value of the economic units, and the results of the research are consistent with the return preference theory, which was that the market value of the economic unit is affected by the dividend distributions. of shareholders at the same time, because in the event that this is achieved, the tendency of investors to invest in the economic unit is great, and this will provide a good source of financing for the unit.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127660361","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 environmental and economic role of green taxes in Denmark for the period 2000-2019","authors":"Zainab Dashoor, A. Abdullah","doi":"10.29124/kjeas.1547.10","DOIUrl":"https://doi.org/10.29124/kjeas.1547.10","url":null,"abstract":"The increasing use of fossil fuels has exacerbated the negative effects of climate change and the expansion of environmental problems in the world in general and Denmark in particular, and it has become necessary to search for new mechanisms for the purpose of directing economic and environmental policies towards the use of new tools to modify consumption and investment behavior in the field of energy use. The study is to show the historical development of green taxes in Denmark as well as the environmental and economic role of green taxes. Energy taxes in increasing renewable investments and employment and increasing the production of green electricity as well as contributing to reducing emissions rates of greenhouse gases. Transfer taxes in shift Towards the use of cars that use electricity energy, and the imposition of taxes on pollution / resources has environmental and economic effects, and the study recommended the need to benefit from the Danish experience in the field of energy taxation because of its economic and environmental effects","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"352 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115977305","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":"Sustainable Human Resource Management and its role in reducing job leakage An analytical study of the opinions of a sample of workers in the Secretariat of the Great Kufa Mosque and the shrines attached to it","authors":"Amer AL.Thabhawee","doi":"10.29124/kjeas.1547.5","DOIUrl":"https://doi.org/10.29124/kjeas.1547.5","url":null,"abstract":"In the current research, the study aims to reveal the relationship and impact between two main variables, which are sustainable human resource management through its sub-dimensions and the job leakage variable at the level of a sample of workers in the Great Kufa Mosque and the shrines attached to it, and based on a major problem stemming from the field reality of the researched organization as it was diagnosed With several questions that included the extent to which the relationship and impact between variables is perceived in the field, and to consolidate the knowledge foundations, the research adopted the model (Mobarez, 2020) in determining the dimensions and measures of sustainable human resource management, which consists of three dimensions (Retention of employees, leadership, work-life balance) and the model (Al-Jaber, 2019). to determine the dimensions and measures of the job leakage variable, which included three dimensions (job dissatisfaction, employee expectations, and manpower composition). These models were used specifically because they are compatible with the study sample and can be applied in the Iraqi environment. The researcher relied on the questionnaire as a main tool in collecting data and information for the research, as well as some personal interviews with the sample members who were represented by a number of department managers in the General Secretariat of the Great Kufa Mosque, as the research sample reached (125) individuals, and for the purpose of statistical analysis and treatment, the research used the method Analytical descriptive as a research method, these methods were used by statistical software (SPSS V.22). Through the research, several conclusions were reached, the most important of which was the keenness of the leaders in the researched organization to manage human resources to ensure their sustainability in accordance with its future directions and aspirations, and the need to adopt the principle of sustainability as a basic criterion in the functional work environment, which contributes greatly to preserving the human resource from leakage. Leaving the work environment, through the leaders setting up training and development programs for the workers, with the aim of increasing development and innovation, and this contributes to the acquisition of capabilities, knowledge and experience for the workers, which is supportive of the sustainability of job work and prevents workers from dropping out in various circumstances","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"2011 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125633691","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":"Forecasting of Shatt al-Arab water levels using autoregressive models and Seasonal Moving Average (SARIMA)","authors":"A. Husham, Bahaa Abdul Razak","doi":"10.29124/kjeas.1547.8","DOIUrl":"https://doi.org/10.29124/kjeas.1547.8","url":null,"abstract":"The research aims to provide an analytical study of the monthly platforms of Shatt al-Arab waters in Basra governorate by adopting seasonal time chain models. Water tables are directly influencing the levels of salt concentrations by pushing the saline tongue from the Shatt al-Arab waters. This will result in reducing environmental and economic adverse effects, Thus, one of the integration of SARIMA time series integrated regression models and seasonal moving circles to predict future levels of Arabian shatters using the Box-Jenkins methodology, using the data of the desks for the period from January 2009 to December 2021, Accordingly, the study was able to identify the appropriate template for time-series data in the SARIMA (1.1.1) (1.1.1)12 model based on the criteria of good conformity (LogL, AIC, BIC, HQ) and diagnostic tests, where predictive values showed an increasing frequency in the Arab Shatt water levels for the duration (Jan. /2022 - Dec. /2030).","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"299 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132703173","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":"Integration of the weighted probabilistic bootstrap with the robust Lars method for selecting variables in linear regression model with problems of high dimensions and outliers","authors":"Zenah Hikmet, Basim Shlaiba","doi":"10.29124/kjeas.1547.19","DOIUrl":"https://doi.org/10.29124/kjeas.1547.19","url":null,"abstract":"In this research, a new algorithm was proposed to select the important variables in the regression model with the presence of two problems of high dimensions and outliers by employing and integrating the weighted bootstrap probability - Robust Least Angle Regression Selecting (WBP-LARS) and comparing it with another selection method. It is a method of impregnable Lars based on the regular bootstrap method, known as (B-LARS), empirically simulated and applied, based on real data related to the market value of some private banks in the stock market for the period 2010-2017. The comparison in the simulation included two cases for the required number of explanatory variables Choosing (K = 5, K = 7) as well as two cases when (n>P) (n<P) and sample sizes (50, 70, 20, 26) with a correlation value of 0.95 and with different contamination rates α = (0.05, 0.10, 0.15) The research concluded with conclusions, the most important of which is determining the number of important variables between the numbers 7-10, the preference of the (WBP-LARS) method over the (B-LARS) method when (n>P), while a slight preference for the (B-LARS) method appeared over the proposed method when ( n<P) and the sample size is far from the total number of variables in the model, but the efficiency converges whenever the sample size is very close to the number of variables and can be relied upon in the selection process for the variables in this case","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130933632","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":"Disclosure of sustainability indicators and their impact on the market value in the Tunisian financial market (A field study on a sample of Tunisian commercial banks)","authors":"D. Khalaf, Hammad A;fakhfakh, Ibtihaj Ismael","doi":"10.29124/kjeas.1547.01","DOIUrl":"https://doi.org/10.29124/kjeas.1547.01","url":null,"abstract":"هدف البحث إلى قياس مستوى الإفصاح عن مؤشّرات الاستدامة وفق معيار FN-CB الصادر من مجلس معايير الاستدامة SASB وتأثيرها على القيمة السوقية للمصارف التونسية وتأثيرها على القيمة السوقية للمصارف. وقد اعتمد البحث في الدراسة الميدانية على مؤشّرات الاستدامة وفق معيار FN-CB لقياس مستوى الإفصاح المستدام للمصارف عيّنة البحث فضلاً عن الاعتماد على مقياس Tobin's Q)) لقياس قيمة المصارف عيّنة البحث من خلال الاعتماد التقارير المالية المنشورة في سوق تونس لــ (6) مصارف تونسية مدرجة في بورصة تونس للمدّة (2021-2020-2019). وتوصّلت الدراسة إلى أنّ القيمة السوقية وفق مقياس ((Tobin's Q للمصارف التونسية لم تتأثر بالإفصاح عن مواضيع الاستدامة وفق معيارFN-CB , وتوصّل البحث إلى العديد من التوصيات منها ضرورة تحسين جودة الإفصاح عن مؤشّرات الاستدامة من خلال تبنّي معايير الاستدامة SASB)) الصادرة عن الهيئات المهنية والمحاسبية في السوقي التونسي .","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131543937","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":"Effect of using creative thinking skills on the work of the internal auditor","authors":"Z. Majeed, Sattar Jabir","doi":"10.29124/kjeas.1547.16","DOIUrl":"https://doi.org/10.29124/kjeas.1547.16","url":null,"abstract":"This research aims to identify the effect of using creative thinking skills in the work of the internal auditor and the ability of the internal auditors to enhance the informational content through their use of creativity skills in their work to increase the quality of their audit. The statistical program (SPSS) and the Likert scale to measure and analyze the questionnaire were used in testing and analyzing the hypotheses of the study, and the research reached several conclusions, the most important of which is that the development of the skills of internal auditors contributes to the promotion of the auditing profession and the increase in quality. Creative thinking in their work, through the effective application of creative ideas, motivating and adopting creative ideas issued by workers or beneficiaries in order to increase performance rates with more and higher development. The research came out with several recommendations, the most important of which is the establishment of workshops or training courses for auditors that focus on how to activate creative thinking skills and pay attention to the continuous updating and renewal of the systems and methods used, creating a cultural and organizational environment that encourages creativity and innovation and accepts and seeks change.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"45 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127329483","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}