Al Kut Journal of Economic and Administrative Sciences最新文献

{"title":"انعكاس تطبيق المحاسبة عن حقّ الامتياز وفق معيار الإبلاغ المالي الدولي (15) على تقرير مدقّق الحسابات وتقرير مجلس الإدارة","authors":"Amir abdulmenuim, Ayad Salih, Emad Mohammed","doi":"10.29124/kjeas.1548.3","DOIUrl":"https://doi.org/10.29124/kjeas.1548.3","url":null,"abstract":"The research aims to evaluate the impact of franchise accounting practices based on International Standard 15 on the quality of financial reports and provide recommendations and guidelines to improve franchising accounting practices and to indicate the importance of full disclosure of changes in the financial statements and their reflection on the franchise and to identify the concept of franchising and the most important features and services provided to the beneficiary parties. In order to achieve the objectives of the study, the researcher prepared a questionnaire consisting of two axes, the first is the axis of franchise and the second axis of financial reports depending on the research variables. The study population consists of a group of respondents in Iraqi private companies, audit companies or offices and Iraqi universities, and the study sample is represented by auditors, academics and accountants who were distributed the questionnaire form to them and their number was (136). The impact of the variables was shown by the use of the statistical program (SPSS) in the analysis of the questionnaire by the researcher and also the use of appropriate statistical tests for that purpose, the hypotheses were tested and conclusions were reached, the most important of which was that the study proved that there is a relationship between accounting for franchising according to the International Financial Reporting Standard (15) and the quality of financial reports, meaning that the expansion of franchise contracts needs high-quality financial statements that can be relied upon in making reassuring investment decisions. The research concluded with a number of recommendations, the most important of which is compliance with the accounting requirements set out in the International Financial Reporting Standard (IFRS15) for franchising accounting, and providing more information about franchising to local investors, through the establishment of websites or a booklet explaining the basics of franchise contracts, the role of the grantor and the grantee, the advantages and risks of investing in franchising, and organizing workshops or seminars on franchise contracts for local investors","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136014881","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":"العلاقة بين المناخ التنظيمي والصراع التنظيمي دراسة على عيّنة من الموظّفين في المعهد التقني والكلّية التقنية الصحّية شيخان","authors":"Salih Hamza, Samir Mohammed","doi":"10.29124/kjeas.1548.11","DOIUrl":"https://doi.org/10.29124/kjeas.1548.11","url":null,"abstract":"This study aimed to measure the relationship between organizational conflict and the prevailing organizational climate in the organization. The study relied on the descriptive analytical method for dealing with data, analyzing and describing it. The study tried to detect and define the relationship between the prevailing organizational climate in the organization and the methods used in managing organizational conflict. A number of hypotheses have been developed for the purpose of testing them and make sure of the relationship between these variables. For data collection, a questionnaire was prepared and distributed to the members of the research sample at both Shekhan Medical and Health Technical College and Shekhan Technical Institute. After receiving the forms, the data was analyzed by using a number of statistical methods represented by the arithmetic mean, standard deviation, Kay-square, regression coefficient and multiple correlation coefficient. The study found tha the use of statistical methods, which has a significant relationship between the organizational climate dimensions represented by (organizational structure, work systems and procedures, administrative communications, and organizational justice) and conflict management methods represented by (power and authority, cooperation style, avoidance style, concession style, and settlement style) with varying degrees in terms of correlation and strength of relationship between these variables. The study recommended the need to improve the organizational climate of the organization through its dimensions and basic elements in order to reduce conflict to the lowest possible extent. The administration should also deal transparently in resolving conflicts and not delay or procrastinate resolving conflicts and expedite their processing to create a positive organizational climate in the organization","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015061","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":"Analysis the impact of bank credit on growth in the industrial sector in Iraq for the period 2008-2021","authors":"Salih Ramadan","doi":"10.29124/kjeas.1548.12","DOIUrl":"https://doi.org/10.29124/kjeas.1548.12","url":null,"abstract":"This research aims to shed light on the reality of industrial production in Iraq for the period 2008-2021 and on the reality, structure of bank credit granted to the industrial sector (both private and government) in the same period. And then measuring and analyzing the effect of this credit in its two parts on the growth of industrial production for the same period. The research adopted the inductive analytical approach in analyzing the available data on bank credit granted to the industrial sector and the added value of industrial production in Iraq, and the econometric approach through the use of multiple linear regression to measure the impact of bank credit on industrial production in Iraq. The research has come to the conclusion that the percentages of bank credit granted to the Iraqi industrial sector suffer from fluctuation, imbalance, and scarcity, and that this credit does not affect the industrial production process, as it was found to be insignificant. When comparing the credit granted by private banks to the credit granted by government banks, it turns out that there is a defect in the credit structure. As the largest proportions of credit granted to industrialists come from government banks, despite their small numbers, and the lowest percentage comes from private banks, despite their large numbers. It was found that the credit of government banks is not significant and does not affect the industrial production process, while the credit of private banks, despite its scarcity, is significant and influential in the industrial production process","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015063","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":"الاقتصاد العراقي بين الظاهرة الريعية وضرورات التنويع","authors":"Emmad Edan","doi":"10.29124/kjeas.1548.13","DOIUrl":"https://doi.org/10.29124/kjeas.1548.13","url":null,"abstract":"The oil sector and thus oil revenues play a fundamental role in the life of the Iraqi people, as they contribute about 70% of the gross domestic product, about 94% of the general budget resources, and 98% of the value of exports, and a simple look at those ratios shows that the Iraqi economy suffers from the dominance of the rentier or economic unilateral phenomenon. Because of the almost complete dependence on this sector for the conduct of life in general and the rest of the other economic activities , It is matched by the great neglect and the continuous marginalization of the role of other sectors (agricultural, industrial, and service), which led over time to the exacerbation of this phenomenon, causing chronic imbalances in the Iraqi economy, which pushed the direction of searching for strategies or scenarios based on clear scientific planning, which in turn leads to maximizing The productive capacities of the various economic sectors contribute to mitigating and reducing the rentier hegemony. The researcher adopted the descriptive analytical approach to reach a number of conclusions. The research also concluded with some proposals that he hopes will take their way to decision-makers and government departments in order to reduce this phenomenon towards the application of diversification mechanisms.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136014871","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":"A Comparison of Some Estimation Methods for Var-Covariance matrix in Big Data with Application","authors":"Jalal Jassim, Ahmed Salih","doi":"10.29124/kjeas.1548.6","DOIUrl":"https://doi.org/10.29124/kjeas.1548.6","url":null,"abstract":"The of the var-covariance matrix estimating is very important and represents a cornerstone in many statistical methods for several scientific fields, as many methods have emerged that are concerned with estimating the var-covariance matrix based on method of maximum likelihood. Nowadays these methods are classical methods and the process of estimating the covariance difficult with the increase in the number of variables under study. In this research, we used two methods to estimate the var-covariance matrix in big data in tow methods . first is Banding Estimator BE and the Tapering Estimator TE. Simulation study were used, as well as real data for living standards obtained from The Iraqi Ministry of Planning, the percentage improvement in average loss (PRIAL) criterion was used, as it was concluded that the BE Banding Estimator works better than the TE Tapering Estimator under big data conditions.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015058","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 Feasible Graphical Lasso Regression Method to Estimate the Parameters of General Linear Regression Model Under High Dimensional Data with Application","authors":"Mohammed Farhan, Ahmed Salih","doi":"10.29124/kjeas.1548.16","DOIUrl":"https://doi.org/10.29124/kjeas.1548.16","url":null,"abstract":"The high dimensions problem is one of the important problems that affect the data, and with company of high dimensional data in the general linear regression model, it becomes very difficult to use classical estimation methods such as maximum likelihood method and moments method because these methods lead to biased and inefficient estimates for parameters of the model. The necessity to use new methods to estimate the parameters of the general linear regression model. In this research, two methods were used, the Smooth Integration of Counting Absolute Deviation SICA method, as well as the Feasible Graphical Lasso method FGLasso. Simulation data were used, as well as real data representing the level of pollution in the Tigris River. The results compared using the Mean Square Error MSE and the results showed that the FGLasso estimator is the best","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015308","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":"Comparison between least squares and percentile methods in estimating Rayleigh Kumaraswamy distribution, a simulation study","authors":"Noor Bashar, Abass Lafta","doi":"10.29124/kjeas.1548.26","DOIUrl":"https://doi.org/10.29124/kjeas.1548.26","url":null,"abstract":"In this research, a new generalization of the Rayleigh distribution called the Rayleigh-Kumaraswamy distribution was introduced. The extended formulas for the probability density function (PDF) and cumulative distribution function (CDF) were derived. Furthermore, some uses of distribution properties such as moments and moments generating function were also derived. The PDF property of the distribution was preserved. Additionally, A simulation study was conducted using different sample sizes and various assume .Two different methods for estimating the parameters of the new distribution are presented: the least squares method, and the method based on percentiles. Simulation studies are conducted to compare the performance of these estimation methods using different sample sizes and assumed parameter values. The comparison is based on statistical criteria such as mean square error and bias. The results indicate that the least squares method performs the best","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015462","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 technological vigilance in improving organizational performance through the competitive strategic intermediate: An Empirical study at the International Academy School in Basra","authors":"Arafat Naser","doi":"10.29124/kjeas.1548.18","DOIUrl":"https://doi.org/10.29124/kjeas.1548.18","url":null,"abstract":"The study aims to identify the role of technological vigilance in improving organizational performance in the International Academy School in Basra province from a competitive strategic perspective and to achieve this goal was used the descriptive analytical curriculum, where the researcher used the questionnaire to collect preliminary information and the study community is from a sample of meaning represented by all the owners of administrative positions in the International Academy School in Basra province, numbering (10) director and deputy director of Five departments in the school and the analysis was conducted statistics on the sample answers about the hypothesis of the study about the relationship and the link between technological vigilance and improved organizational performance through competitive vigilance, using spss.22 program, the study concluded several results that the International Academy School is interested in technological vigilance by collecting information about its competitive environment and its competitors from the schools of the province As well as reducing the cost and excellence in the quality of the service provided, and achieved acceptable performance during its five-year working period, and seeks to survive and grow under intense competition, the study recommends the need to introduce technological vigilance in the strategic planning of the International Academic School, and to protect the academic programs that distinguish the Academy from others, in addition to providing technological training to all staff to keep up with future developments to be always ready for them, with constantly updated databases to contribute to supporting decisions within the Academy. quickly to meet environmental challenges.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015465","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":"استعمال تقنية التكلفة على أساس النشاط الموجّه بالوقت رباعي المراحل في تعزيز الميزة التنافسية المستدامة ( بحث تطبيقي في مصنع نسيج وحياكة واسط )","authors":"Wisam Ali, Ismael Abass","doi":"10.29124/kjeas.1548.27","DOIUrl":"https://doi.org/10.29124/kjeas.1548.27","url":null,"abstract":"The research aims to demonstrate the role of cost technology based on the four-stage time-oriented activity in improving the value chain, which is reflected in the achievement of sustainable competitive advantage, which can be applied in economic units to achieve the objectives of cost management, and to provide appropriate information for competitive administrative decision-making . In order to achieve the objectives of the research and test its hypotheses, the Wasit knitting and weaving factory - the knitting department of the outer circle (mixed polyester) was chosen as a place for research. Its impact on the value chain, to enhance the competitive advantage, and when applying this technique, the researcher relied on the data obtained through field coexistence, and personal interviews with supervisors and workers in the research sample factory, as well as data on the costing system approved in the factory The researcher followed the deductive approach in the theoretical side, as well as the descriptive analytical approach in the practical side. It is not ompatible with modern systems in manufacturing and production, in addition to adopting (4TD-ABC) technology that helps the economic unit in managing costs and obtaining a competitive advantage in light of the rapid events in the business environment.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136015469","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 total quality management in creating sustainable competitive advantage))))","authors":"Manal abdulhamid","doi":"10.29124/kjeas.1548.19","DOIUrl":"https://doi.org/10.29124/kjeas.1548.19","url":null,"abstract":"Obtaining a competitive advantage for any company is one of the priorities of its goals, so the research sought to delve into the dimensions of total quality management, represented by five dimensions (customer focus, strategic planning, process orientation, continuous improvement, delegation of work teams) and linking them to the dimensions of competitive advantage represented by (core ability, culture). Creative, information technology, strategic flexibility) was embodied in a questionnaire consisting of (32) items and distributed in the Iraqi Insurance Company in Basra with 120 questionnaires, The most important results were ((the competitive advantage is achieved through achieving a distinct type of management represented by the principles of total quality management, and the emergence of a positive and statistically significant effect of the main and sub-variables of the research, which indicates the possibility of applying total quality management. The comprehensive approach requires the company under consideration to provide a specific climate so that there is an appropriate ground for the possibility of their application through the conviction of the senior management and employees of the importance of these principles. It also requires the provision of good leaders to implant these principles and create a culture of continuous improvement and creativity","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136014864","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}