Muthanna Journal of Administrative and Economic Sciences最新文献_第5页

The effect of environmental accounting as a transparency method the governance on financial results and improvement of the value of economic units 环境会计作为一种透明的治理方法对财务结果和经济单位价值提升的影响

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/185-199

Amel Merzah Sakhil

{"title":"The effect of environmental accounting as a transparency method the governance on financial results and improvement of the value of economic units","authors":"Amel Merzah Sakhil","doi":"10.52113/6/2022-12-1/185-199","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/185-199","url":null,"abstract":"The goal of this analysis is to investigate and assess the impact of governance structures on the disclosure of environmental accounting on financial results and firm valuation. The research was carried out on companies listed on the Iraq Stock Exchange in the hospitality sub-sector for the duration of 2015–2019. Sampling is achieved by purposeful sampling. Path analysis and moderated regression analysis are the analysis techniques utilized (MRA). The findings of the direct impact test analysis indicate that the structures of corporate governance that are proxies of global investment and systemic ownership do not influence financial efficiency and corporate valuation. The number of meetings of the audit committee has a considerable impact on financial results and firm value. Financial success has a significant influence on the valuation of firms. Financial results at firm valuation should not be mediated by financial results at firm valuation. Financial performance has been found to be moderated (weaken) by environmental accounting accounts as compared to the company’s valuation. The study also recommends that environmental accounting transparency will weaken financial results relative to firm valuation, which requires the company to improve disclosures in environmental accounting to moderate financial results toward firm valuation.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126255563","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

Investigating the Relationship between Exchange Rate and Stock Price ( Case Study : iran) 汇率与股价关系研究(以伊朗为例)

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/216-227

Wafaa ibraheem askar, Fatima musshab laftah, Hussain bresam habib

{"title":"Investigating the Relationship between Exchange Rate and Stock Price ( Case Study : iran)","authors":"Wafaa ibraheem askar, Fatima musshab laftah, Hussain bresam habib","doi":"10.52113/6/2022-12-1/216-227","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/216-227","url":null,"abstract":"Developing countries such as Iran have a high degree of instability in their macroeconomic variables. In these countries, exchange rates, stock prices, and other significant macro variables are fluctuating compared with advanced and industrial economies, and in turn, this creates an unstable environment for investors. Therefore, to guarantee long-term economic growth, it is necessary to analyze the capital market and the key factors affecting the stock price index, such as the exchange rate and its uncertainty. This study investigates the statistical relationship between exchange rate and stock prices. Accordingly, this study utilizes data on the exchange rate and the price index of the stock exchange during the years 2008-2017 to quantify the relationship between these two variables in the Iranian market. The results of the research show that the relationship between the exchange rate and the stock price index is different. The results indicate that the exchange rate and stock prices change in the same direction, and in a long-term analysis, the change in the exchange rate depends on the change in stock prices.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114225877","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 lndicators of the extemal debt of lraq after 2003 according to the visions of the international Monetary fund and the world Bank 根据国际货币基金组织和世界银行的展望，2003年后伊拉克的外债指标

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/228-244

AbdulKareem Jabar Shinjar, Marwa Razak Saud Al-Ziyadi

引用次数: 0

The Role of accounting creativity in Encouraging Foreign Investment and Achieving Sustainable Development : An applied study on a sample of Iraqi banks listed in the Iraq Stock 会计创新在鼓励外资和实现可持续发展中的作用——以伊拉克上市银行为例的应用研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/215-228

M. A. Jassim, Amjad Karim Ghadd, Abbas Hadi Kate

{"title":"The Role of accounting creativity in Encouraging Foreign Investment and Achieving Sustainable Development : An applied study on a sample of Iraqi banks listed in the Iraq Stock","authors":"M. A. Jassim, Amjad Karim Ghadd, Abbas Hadi Kate","doi":"10.52113/6/2021-11/215-228","DOIUrl":"https://doi.org/10.52113/6/2021-11/215-228","url":null,"abstract":"The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development. For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period. Through that, the research objectives have been achieved and the hypothesis tested. The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks. In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders. The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment. This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117031644","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 private sector in Al-Muthanna governorate and its role in the Economic Development process for the period 2009 – 2018 Al-Muthanna省私营部门及其在2009 - 2018年经济发展进程中的作用

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/154-164

Ameen Fahad Chayed, Jawaher Dahham Abdullah, Hussein kamil Ared

{"title":"The private sector in Al-Muthanna governorate and its role in the Economic Development process for the period 2009 – 2018","authors":"Ameen Fahad Chayed, Jawaher Dahham Abdullah, Hussein kamil Ared","doi":"10.52113/6/2021-11/154-164","DOIUrl":"https://doi.org/10.52113/6/2021-11/154-164","url":null,"abstract":"Economic development is a major means of promoting economic reality, activating economic movement in Muthanna governorate, changing the living reality of the population and creating necessary development in various fields through the effective role of the private sector in this regard. The research aims to demonstrate the reality of economic development in Al-Muthanna governorate, its importance, the extent of the private sector’s contribution to it, identifying the most important challenges and obstacles to promote economic development, and attempting to find solutions to support the private sector and achieve economic development through analyzing data for some economic indicators. The research has reached a set of conclusions that confirm that the governorate contains great and varied potentials, and the private sector in recent years has contributed to promoting economic development in Al-Muthanna Governorate, even if by a small percentage, by contributing to GDP, providing employment opportunities for the unemployed and establishing the necessary industries needed by the governorate. Further support for the private sector should be done, and the task of investors should be facilitated in legal, administrative and environmental terms, and the existing potential and investment opportunities should be used to advance the economic reality of conservation and to bring a positive change.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124081764","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

Determinants of economic growth in Iraq: a standard study for the period (1970-2016) 伊拉克经济增长的决定因素:1970-2016年期间的标准研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/176-187

H. Mousa, K. Hussein

引用次数: 0

The role of quality cost measurement in improving product quality 质量成本计量在提高产品质量中的作用

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/248-265

M. Soror, Noor Hazem

{"title":"The role of quality cost measurement in improving product quality","authors":"M. Soror, Noor Hazem","doi":"10.52113/6/2021-11/248-265","DOIUrl":"https://doi.org/10.52113/6/2021-11/248-265","url":null,"abstract":"The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit seeking to compete in the local and global markets must achieve better product specifications, i.e. higher quality. This cannot be done, but through the use of many techniques, methods and special skills. Quality costs act as a measure or indicator of the performance of the economic unit and the extent of improvement in it. This also contributes to the process of evaluating its strategic performance, for example, to what extent does the increase in spending on research and development costs contribute to reducing other costs? Thus, the economic unit should direct its attention towards the costs of preventing the activities that host value in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce high-quality products, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage , The most prominent results of the research are that the classification of quality costs is one of the main tasks for determining, calculating and analyzing quality costs. The economic unit that has decided to manage quality costs should select the appropriate quality cost model that includes the categories and elements of quality costs. The most important recommendations are to increase spending on activities, prevention (value-adding activities) in order to reduce evaluation costs and failure in quality and focus on the reduction in evaluation costs and failure of both types should be greater than the increase in the costs of the assessment.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"214 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115564897","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 importance of reducing the risks of electronic auditing in improving the business performance of commercial banks : A prospective study on commercial banks registered in the Iraqi Stock Exchange 降低电子审计风险对提高商业银行经营绩效的重要性:对在伊拉克证券交易所注册的商业银行的前瞻性研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/188-200

Ali Mahdi Hamid

{"title":"The importance of reducing the risks of electronic auditing in improving the business performance of commercial banks : A prospective study on commercial banks registered in the Iraqi Stock Exchange","authors":"Ali Mahdi Hamid","doi":"10.52113/6/2021-11/188-200","DOIUrl":"https://doi.org/10.52113/6/2021-11/188-200","url":null,"abstract":"This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services. Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, and the dependent variable in improving banking performance and to identify the extent of awareness of workers in commercial banks (in question) of the concept of electronic auditing risks. The deductive method based on statistical measurement tools has been used in scientific research by using a questionnaire to find out the opinions of a sample of workers in commercial banks, which are (5) banks, (110) questionnaire forms have been distributed on the aforementioned sample, (100) questionnaires have been retrieved from them for statistical analysis and identification of the results. The research has reached some important conclusions: there is a tangible weakness in the use of electronic auditing programs by auditors, and this contributes to the poor performance of banks ’work. The most important research recommendations is the need for commercial banks to choose competent auditors in developing and managing electronic audit programs to prevent errors and Travesties.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124877025","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 computer-aided design and Manufacturing technology in improving product quality and rationalizing costs : Applied research in the State Company for Textile and Leather Industries / Leather Factory 计算机辅助设计与制造技术在提高产品质量和合理化成本中的作用:在国有纺织皮革工业公司/皮革厂的应用研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/144-153

Z. Jali, Faizah Ibrahim Mahmoud Al-Ghabban

引用次数: 0

The Role Of Strategic Clarity In Entrepreneurial Organizations - an Exploratory Study Of The Opinions Of A Sample Of Faculty Members In The College Of Administration And Economics/ Qadisiyah University 战略清晰度在创业组织中的作用——对卡迪西亚大学管理与经济学院教师意见样本的探索性研究

Muthanna Journal of Administrative and Economic Sciences Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/127-143

Hamadh Gijier Chermik

{"title":"The Role Of Strategic Clarity In Entrepreneurial Organizations - an Exploratory Study Of The Opinions Of A Sample Of Faculty Members In The College Of Administration And Economics/ Qadisiyah University","authors":"Hamadh Gijier Chermik","doi":"10.52113/6/2021-11/127-143","DOIUrl":"https://doi.org/10.52113/6/2021-11/127-143","url":null,"abstract":"The purpose of the current research is to know the relationship of strategic clarity represented in (clarity of activities and procedures, clarity of goals, clarity of resource use, clarity role of employees, clarity of the organizational structure, clarity of leadership roles) that the studied sample possesses in the pilot organizations represented in (independence) , inventive, proactive, and risk-taking), The research relied on the questionnaire as a main tool to collect the necessary and necessary data to achieve its goal. As (67) forms were distributed to determine the level of availability of strategic clarity and leadership organizations, and accordingly (55) forms were used, which are valid for analysis. In addition, a set of statistical methods was used, represented by weighted mean, standard deviation, simple correlation coefficient Pearson, and simple regression coefficient. The results of the research showed a positive correlation and impact between strategic clarity and the pilot organizations of the studied sample. Which motivated the study to come up with a set of important results, perhaps the most prominent of which is the interest of the studied sample in encouraging its employees to develop their capabilities and enhance them in order to create good results that return to the studied study in a positive way reflected in achieving high-level profits.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129010927","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