The Muthanna Journal of Administrative and Economics Sciences最新文献

{"title":"The Role Of The Strategy (S5) In Product Quality An Applied Study Of The Opinions Of A Sample Of Workers In The Production Department Of The Midland Refineries Company","authors":"Dr. Mahmoud fehd abd-ali, Asama hawi aziz, Dr. Niebal Younis, Mohammed","doi":"10.52113/6/2022-12-3/1-16","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/1-16","url":null,"abstract":"The authors aim from the current research to investigate the role played by the strategy (S5) in the product quality within the company under research and clarify the relationship of correlation and influence between the research variables. In order to achieve this purpose, the authors designed a hypothetical chart to clarify the nature of the relationship between the research variables. Also, they adopted the descriptive analytical approach, where the field aspect of the research was applied in the Central Refineries Company, as the study sample was chosen intentionally to obtain the best results, as the sample size was (196), and 196 questionnaires were distributed, which only 182 were retrieved. Fourteen forms were excluded because they were unsuitable for analysis, so 168 forms remain subject to statistical analysis, and the total response rate by respondents was 85.7%. A set of statistical tools were utilized to test the research hypotheses, including (a normal distribution test, confirmatory factor analysis, reliability coefficient (Cronbach's alpha), Pearson correlation coefficient, and structural equation modeling). It was based on a set of ready-made programs for statistical analysis, including (SPSS V. 23) and (Amos V. 23) program. This work reached several conclusions, the most important of which is the existence of a positive, statistically significant correlation and effect between strategy S5 and product quality.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131228825","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 Using International Banking Standards In Improving Banking Performance An Applied Research On A Sample Of Commercial Banks Listed In The Iraqi Stock Exchange","authors":"Duha Alwan AL-gubouri","doi":"10.52113/6/2022-12-3/195-216","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/195-216","url":null,"abstract":"The research aims to show the effect of international standards related to commercial banks on improving banking performance. In improving banking performance, the researchers relied on the analytical method giving a practical framework for the most common banking performance indicators deduced from international standards for analyzing the financial statements of commercial banks, the study sample. They are (Bank of Baghdad, Ashur International Investment Bank, and Trans-Iraq Bank). For the period between 2017 and 2020, we conclude this study. The financial analysis concludes that Ashur International Bank is the best commercial bank in the study sample, using modern international banking standards. For the real level of banking performance , the researchers recommend the commitment of the bank of Baghdad and the banks across Iraq to apply modern international standards to determine the real level of banking performance.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129606604","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 Extent Of Readiness Of Organizations To Establish A Mechatronics System An Exploratory Study Of The Opinions Of A Sample Of Workers In The General Company For North Electricity Distribution","authors":"Raafat Assi, Safa Adnan Altaie","doi":"10.52113/6/2022-12-3/237-250","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/237-250","url":null,"abstract":"The mechatronics system is considered one of the most important systems developed globally due to its effective importance in implementing various works such as producing goods, services, industrial products, and communication systems. It is concerned with designing products and integrating industrial, electrical, mechanical, and computer processes into a modern production system. Therefore, the effective performance and organization's effective achievement of its goals and the emphasis on the quality of performance, as the system is one of the keys to success and how to provide advanced technological products, as the design of the mechatronics system is characterized by efficiency and competitiveness in an industrial environment that is increasingly developing day after day, which is not easily achieved.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128288926","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":"Impact Of Skills Of The External Auditor On Auditing Quality","authors":"Mohammed Mahmoud Al-Taie, Mr. Hayder Sameer AbdulKadhim Jaber","doi":"10.52113/6/2022-12-3/65-86","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/65-86","url":null,"abstract":"This research mainly focuses on studying the impact of the external auditor's skills on auditing quality. Also, it aims to identify the classification of the ten skills of the external auditor studied from the point of view of the auditors. The research sample consisted of (215) external auditors of two categories: the category of auditors of the Federal Board Of Supreme Audit and the category of Certified Public Accountants (CPA) and auditors working with them in audit offices licensed to practice the profession in (8) governorates representing the middle Euphrates region and the southern region of Iraq, which is (Al-Diwaniyah, Al-Muthanna, Najaf, Karbala, Babylon, Basrah, Thi-Qar, Maysan). The authors have used the controlled questionnaire tool to collect the data required for the research to analyze it using the statistical program SPSS (vr.24). One of the most important findings of the researchers is that the skills of the external auditor positively affect auditing quality with an impact amount of 0.71 and that the highest impact on auditing quality (the dependent variable) was for the skill of time management, and secondly comes the skill of better communication and social skills. Thirdly, risk assessment and fraud detection. Then, the fourth is critical thinking, the fifth is negotiation, the sixth is problem-solving, the seventh is training and continuous development, the eighth is professional judgment and professional suspicion, the ninth is familiarity with the audit process, and finally the leadership skill. The respondents also rated familiarity with the audit process as the most important skill of the external auditor, then came second in professional judgment and professional suspicion, thirdly, in leadership, fourth, problem solving, fifth, risk assessment, and fraud detection, sixth, negotiation skill, seventh, time management, eighth, critical thinking, and ninth, training and development skill continuous and finally better communication and social skills. Among the most important recommendations made by this research is that the parties concerned with the audit profession in Iraq should pay attention to the external auditor's development (time management skill), as it had the greatest impact among the ten skills studied in auditing quality and improving it. Furthermore, this research recommended the concerned authorities in the profession in Iraq take upon themselves the possibility of preparing a guide (in the form of a handbook) that includes all the skills required of the external auditor, as well as indicators of auditing quality, and that this guide be distributed to all external auditors in Iraq, and that it is also available to the public for perusal on him .","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131833097","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 Credit Policy On Achieving Justice And Prosperity In Iraq (A Standard Study)","authors":"Razzaq Thaeab shaebth, Mr. Mohammed Thaief mezael","doi":"10.52113/6/2022-12-3/184-194","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/184-194","url":null,"abstract":"After four decades of state and public sector control in various joints of the economy, crowding out the private sector and Iraq's entry into three consecutive wars. These events resulted in economic and social distortions in the Iraqi economy, which prompted the government to adopt a policy of support and intervention. Also, they had carried a great burden that put pressure on the public budget, and all this comes within the framework of the possibility of achieving and achieving the economic well-being of citizens, but the arrival of the level of economic well-being in Iraq to a high level does not mean that the citizen is luxurious in all aspects and even luxurious in terms of consumption associated with developments in monetary income. The gap between the different income segments has widened and there are two classes the lower and upper categories as a result of the factor of inflation and financial corruption, so came the necessity of analyzing bank credit and a cycle in achieving well-being, justice, and efficiency. Therefore, this study has reached several conclusions, the most important of which is that it is the increase in national income that will lead to equity in the distribution of incomes, that is, the issue seems to be related to productivity, as Pareto's optimization addresses any distribution of income away from products that will lead to the well-being of all, that is, increasing the well-being of the most disadvantaged people, without compromising the well-being of the well-off.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131380757","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 brand building in enhancing banks’ customer loyalty (Analytical Study on a sample of Iraqi private sector banks)","authors":"Salam Jassim Hmood, Haneen Maitham Ali","doi":"10.52113/6/2022-12-3/169-183","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/169-183","url":null,"abstract":"The current research aims to analyze the relationship between brand building as an independent variable and the loyalty of Iraqi private bank customers, depending on the main hypothesis: (the brand building variable has a statistically significant effect on the customer loyalty variable). This research follows the descriptive analytical method with a sample of 200 respondents distributed among decision-makers in a sample of (15) private commercial banks in central and southern Iraq by utilizing Structural Equation Modeling (SEM) and Path Analysis within the software SPSS.V.23 and AMOS.V.23 . The most important conclusions are the nature of the relationship between brand building and the customer loyalty which is positive linear, that means the banks' efforts in the brand building affect the loyalty of their customers.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"5 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116570203","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 Main Determinants Of Dividend Policy For A Sample Of Business Companies Listed In Qatar Stock Exchange For The Period (2010-2020)","authors":"","doi":"10.52113/6/2022-12-3/87-104","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/87-104","url":null,"abstract":"","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131189261","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":"Response Of The Banking Cycle To Economic Fluctuations In Egypt For The Period ( 2004 – 2020)","authors":"Ghassan Tareq Dhahir, Ms. Ibrahim Ahmed Abed","doi":"10.52113/6/2022-12-3/134-147","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/134-147","url":null,"abstract":"The researchers aim to analyze the response of the banking cycle to economic fluctuations in Egypt and the ways of banking hedging. The research problem was formulated to answer the question: Do economic fluctuations affect the banking cycle, and what are the reactions of commercial banks toward those fluctuations? Commercial banks suffer from excessive sensitivity to fluctuations. Economic fluctuations were analyzed based on the indicators of the banking cycle utilizing the logarithmic function to produce significant results after analyzing the stability of the time series. Hence, the results indicated a direct relationship between GDP and internal debt with total credit. At the same time, inflation was associated with a negative relationship with credit. The tests of models for the Arab Republic of Egypt proved the effect of independent variables on the dependent variables and, thus, the effect of fluctuations on the banking cycle. The most important of which is seeking to formulate an early warning model or a system for predicting financial and economic crises, to be applied to ensure stability, based on macroeconomic indicators to use them as warning indicators about the possibility of a country falling into a financial crisis resulting from external or internal causes and the non-expansion in granting credit during periods of crisis to avoid the risk of non-payment and the losses that result from it.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123807100","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 Iraqi Stock Market On The Growth Of Banking Investment And Their Impact On Economic Growth For The Period (1992-2020)","authors":"Haider Talib Musa, Mr. Mustafa Abdel Karim Abdullah","doi":"10.52113/6/2022-12-3/120-133","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/120-133","url":null,"abstract":"Financial markets occupy a vital position in modern economic systems. They are considered a reflection of the financial and economic systems of the state. Also, they can influence economic growth positively by mobilizing sufficient savings and distributing them to various investments. The Iraqi Stock Exchange works to attract financial resources as the market. It is only financial in Iraq, where the research aims to analyze the impact of the Iraqi stock market on the growth of banking investment. The authors have shown their impact on economic growth by analyzing market indicators during the search duration. This work has reached several conclusions, the most significant of which is that sharp fluctuations dominated the market activity due to the instability of the security and economic conditions, negatively affecting the market performance. Also, the authors have suggested several recommendations, including the need to provide the appropriate environment for the market to carry out its activity efficiently, which cannot be achieved without a safe and stable environment.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127350327","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 Capital Adequacy On Profit Management For Banks Listed On The Iraq Stock Exchange","authors":"Mostafa Abdul-Hussein Ali Al-Mansoori, afrah Obaid Yasse","doi":"10.52113/6/2022-12-3/35-48","DOIUrl":"https://doi.org/10.52113/6/2022-12-3/35-48","url":null,"abstract":"This paper aims to analyze and measure the impact of capital adequacy ratios on profit management, as capital adequacy ratios are a \"preventive line\" that protects the bank from the risks of losing business inside and outside the bank's balance sheet, as some banks resort to the practice of profit management through the intended intervention in the process of accounting disclosure to influence the announced accounting data and to choose between alternative accounting methods and policies, using gaps in audit methodologies or the freedom and flexibility of accounting principles and standards, based on management objectives. In order to achieve these goals, this work relied on a set of financial ratios for the capital adequacy index and the (Modified Jones) model for measuring profit management. In addition to, several standard models and statistical analysis methods compatible with the nature of the study have been utilized to estimate regression equations. The research community represents the commercial banks listed in the Iraq Stock Exchange, and (10) banks represented the research sample out of (40) commercial banks listed in the Iraqi Stock Exchange in line with the research variables and for the period (2004-2020) and using annual data.","PeriodicalId":220302,"journal":{"name":"The Muthanna Journal of Administrative and Economics Sciences","volume":"476 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116688438","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}