Muthanna Journal of Administrative and Economic Sciences最新文献_第4页

The effectiveness of deposits with the United Bank for Investment in supporting the loans paid for the period 2005-2019 联合投资银行存款在支持2005-2019年期间支付的贷款方面的有效性

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/92-104

Heider Hussein Authafa, Sajidin Faraj Shuka

引用次数: 0

Dimensions of Knowledge Sharing and its Role in Career Path Development An exploratory study of the opinions of a sample of employees in Al Salam Teaching Hospital 知识共享的维度及其在职业道路发展中的作用:对萨拉姆教学医院员工意见样本的探索性研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/200-215

El-Tyeib Hamid Edres Musa, Mohammad Saeed Mohammad Ali, Afra Al-Fadil Mohamed Osman

引用次数: 0

Tracks of fiscal policy in Iraq for the period (2003 – 2019 2003 - 2019年伊拉克财政政策轨迹

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/297-313

Ali Jaber AbduiHussein, Magda Pashi bedewi

{"title":"Tracks of fiscal policy in Iraq for the period (2003 – 2019","authors":"Ali Jaber AbduiHussein, Magda Pashi bedewi","doi":"10.52113/6/2022-12-1/297-313","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/297-313","url":null,"abstract":"The political and economic transform ation that took place in Iraq after 2003 was characterized by many manifestations of confusion and contradiction , There were many factors hindering development trends, including political instability and the unstable security situation, Note that Iraq began to move towards building a new political and economic system after the political change , and under the rule of the CPA and successive governments until the present time , Iraq has witnessed increasing political instability , which had a significant impact on economic activity, especially on fiscal policy , as the fiscal policy, through its tools, can achieve economic stability because it is a method for managing the economy, therefore the role of fiscal policy in the economy after 2003 was not at the required level , because the country`s economy is a unilateral economy and its dependence on oil revenues, and the fluctuation of those revenues has a significant impact on the economic situation , through a continuos increase in public spending , the largest percentage is always operating expenses , ( such as increasing salaries, wages, grants and subsidies, as well as allocations card and the social protection network, all this at the expense of investment expenditures despite the rise in oil prices and the increase in revenues , however, it was directed at public spending and financial and admi nistrative corruption was the most serious challenge in the country , the fiscal policy must coordinate with other economic policies in order to influence the economy and be more effective through its political social and economic tracks as it constitutes the economic stability system in the country.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128703615","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}

引用次数: 0

The impact of training quality on developing human resources capabilities / an applied study at the National Center for Training and Human Development in the Ministry of Health 培训质量对发展人力资源能力的影响/卫生部国家培训和人力发展中心的一项应用研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/38-51

shrook Ismail hamed, Muntaha qssim sadeq

引用次数: 0

The potential for applying financial sustainability under of the risks of public debt in Iraq 在伊拉克公共债务风险下应用财政可持续性的潜力

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/65-77

Aqeel Hamid Al-Helo, Um Al-Baneen Hamid Al-Jayashi

{"title":"The potential for applying financial sustainability under of the risks of public debt in Iraq","authors":"Aqeel Hamid Al-Helo, Um Al-Baneen Hamid Al-Jayashi","doi":"10.52113/6/2022-12-1/65-77","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/65-77","url":null,"abstract":"The topic of the research is concerned with the paramount importance of financial sustainability and the possibility of achieving it in light of the risks of public debt in Iraq, especially crises and economic difficulties, The research problem revolves around the impact of high public debt on the possibility of achieving financial sustainability in Iraq, To achieve the objectives of the research, statistical descriptive analysis was used to verify the potential of financial sustainability and the impact of its use to reduce public debt risk problems, and to analyze public debt indicators in Iraq for the period under study, The research found many reasons, the most important of which is that the public debt indicators indicate that Iraq has not reached the stage of danger according to international standards, However, the existence of public debt with the continuation of the financial crisis, and the continuous budget deficit, affect and bring Iraq closer to the stage of danger, especially since some indicators confirmed reaching the stage of danger, The researcher recommends adopting a policy of coordination and harmony between the fiscal policy and the public debt management, aiming at exchanging information and coordinating the activities of decision makers to take correct and appropriate decisions related to the government’s current and future requirements of the financial budget.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122249896","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}

引用次数: 0

The role of financial analysis with market indicators in diagnosing banking performance 基于市场指标的财务分析在银行绩效诊断中的作用

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-2/266-281

Saad Majeed Al-Janabi, Ali Mashkour Roweesh

{"title":"The role of financial analysis with market indicators in diagnosing banking performance","authors":"Saad Majeed Al-Janabi, Ali Mashkour Roweesh","doi":"10.52113/6/2022-12-2/266-281","DOIUrl":"https://doi.org/10.52113/6/2022-12-2/266-281","url":null,"abstract":"The study aimed at the role of financial analysis with market indicators to diagnose the effectiveness of the financial performance of a sample of private Iraqi commercial banks and to identify the banks with good performance from the banks with bad performance in order to identify the financial position of the banks at an early date, which allows the bank’s management and supervisory authorities to intervene to take the necessary corrective measures right on time . The study relied on a sample of banks consisting of (10) banks belonging to a community consisting of 44 banks listed in the Iraqi Stock Exchange for the period from 2010 to 2019 in order to know the extent of their contribution to evaluating the financial performance of the banks under study, using a number of financial methods (market indicators). (and statistical) Excel program) in order to analyze the study’s variables and test its hypotheses, and the study reached a number of conclusions, perhaps the most important of which (market indicators are one of the most important financial analysis tools to know the performance of banks and their efficiency, for ease of use and giving accurate realistic results on banking performance) and accordingly The study came out with a number of recommendations, most notably (the researcher recommends the introduction of other financial indicators that the study did not address, to identify their impact on banking performance and on a broader sample of this study’s sample).","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127587860","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}

引用次数: 1

The role of auditing in the reliability of financial information (A case study of a telecommunications sector company in Iraq) 审计在财务资料可靠性方面的作用(以伊拉克一家电信部门公司为例)

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/245-265

Bushra Ibrahim Kawther, Nashtman Hasan Fattah

{"title":"The role of auditing in the reliability of financial information (A case study of a telecommunications sector company in Iraq)","authors":"Bushra Ibrahim Kawther, Nashtman Hasan Fattah","doi":"10.52113/6/2022-12-1/245-265","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/245-265","url":null,"abstract":"All economic organizations and establishments seek to achieve the best possible level of financial and economic performance, in order to be able to face intense competition with other establishments, and to reach a competitive advantage that raises the market share of the company or institution, and to achieve this, companies are interested in conducting a comprehensive and continuous audit of the organization’s financial and economic performance, so that it can to reach the best possible level . Economic establishments implement multiple policies and strategies, and follow means and procedures that help improve the quality of financial statements and reports, and through which financial statements can be shown in the best possible way to help make decisions related to future planning and forecasting of economic activity. Organizations are keen to apply auditing standards based on scientific methodology, which helps to avoid any financial and accounting imbalances or lapses that may lead to the preparation of questionable financial statements, which supports the decision-making process according to information validated and trusted. The problem of the study is to identify the extent of the ability of the accounting audit to improve the quality of the financial statements, and to obtain the best possible level of credibility of the financial information obtained through those reports and financial statements.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"278 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124470354","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}

引用次数: 0

The Role Of Concurrent Engineering Technology And Green Target Costing In Achieving Sustainable Competitive Advantage 并行工程技术与绿色目标成本在实现可持续竞争优势中的作用

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/141-170

Mohammed Sameer Deherieb, Nora Hassan Hamza

{"title":"The Role Of Concurrent Engineering Technology And Green Target Costing In Achieving Sustainable Competitive Advantage","authors":"Mohammed Sameer Deherieb, Nora Hassan Hamza","doi":"10.52113/6/2022-12-1/141-170","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/141-170","url":null,"abstract":"The research aims to integrate the two technologies of simultaneous engineering and the green target cost in providing an environmentally friendly product, because these two technologies are among the most important techniques that have emerged as a result of work strategies that change rapidly with market requirements and the essence of the modern production process, through the manufacture of products that meet the desires of customers in the shortest possible time and less cost. To achieve this goal, the General Company for Southern Cement was chosen as a research community and through one of its laboratories, represented by (Babylon Factory). The research reached several conclusions represented in the shift from the development of sequential products to the development of simultaneous products, which enables them to respond quickly by reducing the time required for products to enter the market and adapt to changing work environments, and following the techniques of simultaneous engineering and green target cost in product development is a shortcut The product design and development process. The most important recommendations are the need to direct modern technologies to serve the environment in view of the trend of global interest in the environment due to environmental pollution and the scarcity of natural resources, especially scarce ones.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130026719","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}

引用次数: 0

The impact of military spending on the financial performance in Iraq For the period 2003 -2020 2003 -2020年期间伊拉克军事开支对财政表现的影响

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/27-37

W. Rahi

{"title":"The impact of military spending on the financial performance in Iraq For the period 2003 -2020","authors":"W. Rahi","doi":"10.52113/6/2022-12-1/27-37","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/27-37","url":null,"abstract":"Given the importance of the issue of public expenditures and their role in supporting economic development and as a result of the repeated wars on Iraq, the increase in military spending had a negative impact on the performance of the financial policy of the Iraqi economy, so researchers tried to focus on this subject to reach a mechanism that makes the repeated increases in military spending less painful. On the financial performance, by relying on international experiences in this field and their role in transforming the spending process on military magazines with an economic return, making the process of economic development based on the results of international experiences related to the subject, and the researchers concluded that the increase in public spending, and in particular spending The military was very large and had a negative impact on the economic performance of the field of economic activities. The researchers recommended relying on local capabilities to supply the military industry with all the requirements that would raise the level of the defense and security structure in Iraq and all the requirements of industrial development in this field in order to show the real effects of military spending on financial performance .","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133666508","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}

引用次数: 0

The impact of audit systems methods on cash management and the distribution of profits for companies listed in the Iraqi Stock Exchange. 审计系统方法对伊拉克证券交易所上市公司现金管理和利润分配的影响。

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-31 DOI: 10.52113/6/2022-12-1/119-140

Mohammed Hossein Setayesh, Salwan Kadhim Ojah, Safa Eltayf Abdlamer, Mohammed Hassan Sabbar

{"title":"The impact of audit systems methods on cash management and the distribution of profits for companies listed in the Iraqi Stock Exchange.","authors":"Mohammed Hossein Setayesh, Salwan Kadhim Ojah, Safa Eltayf Abdlamer, Mohammed Hassan Sabbar","doi":"10.52113/6/2022-12-1/119-140","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/119-140","url":null,"abstract":"the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period from 2015 to 2018. The researchers designed a questionnaire for the practical framework and its results were statistically analyzed to prove the research hypotheses. The conclusions were reached, the most important of which is the important and effective role played by the audit institution in reducing profits management due to its negative impact on the management of the distribution of accumulated profits and cash management","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124080726","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}

引用次数: 0