{"title":"The impact of the AACSB international academic accreditation quality standards On the requirements of the Iraqi labor market in accounting specialties (case study)","authors":"Abdelwahid Ghazi, Ali Malalah, Sawsan Ahmed","doi":"10.29124/kjeas.1548.20","DOIUrl":"https://doi.org/10.29124/kjeas.1548.20","url":null,"abstract":"The research focuses on determining the level of application of international academic accreditation standards (particularly the accounting ones) and the extent of their contribution to supplying the Iraqi labor market with accountants and auditors, and the obstacles that will prevent the adoption of these standards in the accounting department at the University of Mosul through the checklist that was prepared in accordance with the accounting academic accreditation standards As well as personal interviews with faculty members and quality committees at the University of Mosul in order to obtain important data, leading to recommendations and results that contribute to helping all parties, whether the labor market (the demand for accountants and auditors) or the academic bodies represented by the University of Mosul (the supply parties with their outputs accountants and auditors) in order to balance and overcome all obstacles and keep abreast of all developments.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"36 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":"136015298","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 a green processing chain in reducing environmental costs and improving the performance of economic units","authors":"Mohammed Abdulamir, Abass Jalil","doi":"10.29124/kjeas.1548.15","DOIUrl":"https://doi.org/10.29124/kjeas.1548.15","url":null,"abstract":"This research aims to use modern systems, means and methods in economic and industrial units in particular, including the green processing chain, which is the activities of green design, green purchasing, green manufacturing, green marketing, greenback, green recycling), if they become Most countries are heading to provide green products in order to preserve the environment and society. From some components, this will be able to reduce costs and provide sustainable products, which enhances the distinction and outperforming the economic unit on competitors and can continue in the competition environment as long as possible","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"19 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":"136015304","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":"تأثير عمليات إدارة المعرفة على اتّخاذ القرارات الإدارية (دراسة استطلاعية لآراء عيّنة من تدريسي جامعة سومر / كُلّية الإدارة والاقتصاد)","authors":"Wafa Jawad","doi":"10.29124/kjeas.1548.28","DOIUrl":"https://doi.org/10.29124/kjeas.1548.28","url":null,"abstract":"The research aims to know the impact of knowledge management processes on decision-making in educational institutions, in addition to knowing the importance of these variables in the success of the educational institution by focusing recently on the dimensions of knowledge management processes because of the integration it achieves to coordinate the activities of the institution in the light of knowledge acquisition, creation, storage and participation In it, and to achieve this goal, the spss.24 program was adopted to find out the impact of knowledge management processes in its dimensions (knowledge generation, knowledge storage, knowledge distribution, knowledge application). in making decisions. The study reached the most important conclusions, which is the existence of an effect of the dimensions of the independent variable knowledge management processes in decision-making, The need to benefit from the knowledge that the institution possesses in its work by involving workers in the work to solve the problems they face. The method of work teams to perform tasks within the organization to benefit from the individual experiences and knowledge of all team members","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":"136014870","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 knowledge management maturity on information technology capabilities: An exploratory study of a sample of employees at the Basra Oil Company","authors":"Arej Karim, Firas Adnan","doi":"10.29124/kjeas.1548.2","DOIUrl":"https://doi.org/10.29124/kjeas.1548.2","url":null,"abstract":"Information technology capabilities have become critical factors in organizational success and competitiveness. Therefore, the integration between knowledge management and increasing its maturity in dealing with this technology is important and necessary. The current study aims to investigate the impact of the maturity of knowledge management in its three dimensions (people, process, technology) on information technology capabilities. According to a quantitative design and using a questionnaire, the study data were collected from a sample of (368) workers in the Basra Oil Company. By using the SPSS program. V.24 The data has been analyzed. The results indicated that there is a positive effect of the maturity of knowledge management in information technology, and the three dimensions of the maturity of knowledge management (people, process, technology) positively affect information technology. These results confirm that increasing the maturity of knowledge management with its various components will contribute positively to enhancing information technology capabilities. Accordingly, a number of theoretical and practical recommendations and proposals were presented","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"12 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":"136014883","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":"أهمّية معايير الاستدامة في تقييم الأداء وتأثيرها على مستوى الإفصاح المحاسبي / دراسة تطبيقية لمصرف الموصل للتنمية والاستثمار ، شركة مساهمة خاصّة.","authors":"Bayan Jowmer","doi":"10.29124/kjeas.1548.4","DOIUrl":"https://doi.org/10.29124/kjeas.1548.4","url":null,"abstract":"The research aims to evaluate the performance of commercial banks and to indicate the role of the subjects of the sustainability accounting standard in terms of the extent to which commercial banks adhere to standards and considerations of financial and non-financial sustainability by the Mosul Bank for Development and Investment / a private joint stock company, using the FNO101 standard, which is an accounting standard issued by the Sustainability Accounting Standards Board SASB, financial statements and reports Approved to complete the requirements of scientific research and the completion of the practical side was for the period from (2012-2013-2014-2015-2016) being a period characterized by conflicts of financial instability (economic, political, security, social, environmental stability), so the deductive approach was followed for the side Theoretical, inductive and descriptive approaches to the practical side. Among the most important results of the research is the high rates of indicators of sustainability issues for the FNO101 banking standard for the years before the period of security stability fluctuation (2012-2013), where there was the beginning of economic recovery and the achievement of sustainable profits and revenues and their decrease for the year (2014-2015-2016) due to The security situation is unstable in the region, as there was a clear and disclosed negative impact of a period of economic recession and achieving zero profits and losses, after which a relative and gradual increase in profits and sustainable revenues was observed for the year (2017-2018), when an environmental and social economic recovery began again.","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"53 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":"136015045","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 Strategic Thinking Skills In Enhancing Strategic Ambidexterity (An analytical study of the opinions of a sample of directors of the Federal Integrity Commission)","authors":"Jassim Suheeb","doi":"10.29124/kjeas.1548.5","DOIUrl":"https://doi.org/10.29124/kjeas.1548.5","url":null,"abstract":"The current research aimed to test the impact of strategic thinking skill as one of the most important strategic management skills in achieving strategic prowess, by distributing a questionnaire that included (54) department directors, office managers, department heads and their assistants from the Federal Integrity Commission, to indicate their responses to the questionnaire paragraphs. 8), Pisapia et al.) and the measure of strategic dexterity (2003, Benner, M. J.. & Tushman, ML) The study was based on the hypothesis based on the absence of an effect relationship between strategic thinking skills and strategic dexterity. A number of descriptive and inferential statistical methods and tools were used, including (Microsoft Excel, SPSS V.25) for the purpose of testing the aforementioned hypothesis, and the study reached a number of conclusions, the most prominent of which is The Integrity Commission, the study sample, achieves strategic prowess through a method that attracts new ideas. Exploiting opportunities and keeping abreast of developments through research and development of the authority's leaders and strengthening its path in achieving its organizational goals to deal with contradictory organizational phenomena.","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":"136015048","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":"قياس وتحليل مكوّنات دالّة الطلب الكينزية وأثرها على النموّ الاقتصادي ( العراق حالة دراسية ) للمدّة 2000- 2020","authors":"Van Miran","doi":"10.29124/kjeas.1548.14","DOIUrl":"https://doi.org/10.29124/kjeas.1548.14","url":null,"abstract":"As known that, Iraqi economy rely significantly on oil export, therefore this economy consider to be addiction to oil. Oil sector finance the most government expenditure. Aggregate demand in Iraq depends on government expenditure in turn government expenditure depends on foreign trade. The research highlight on components of aggregate demand in Iraqi economy and in what extent those components effect on the growth of GDP. Modern econometrics methods was used to analysis and test the relationship between dependents variables which represented by aggregate demand components and independent variable which represented by GDP growth and their conformity to the Keynesian model. The research concluded that there is distortion in aggregate demand components in effect to the GDP growth.","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":"136015051","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":"دور نظام التصنيع الرشيق في تعزيز استراتيجية قيادة التكلفة دراسة تطبيقية في مصنع نسيج وحياكة واسط/ معمل حياكة الجوارب","authors":"Hasan Yaqub, Ismael Abbas","doi":"10.29124/kjeas.1548.8","DOIUrl":"https://doi.org/10.29124/kjeas.1548.8","url":null,"abstract":"Iraqi industrial units face strong competition due to many problems, including high production costs, poor interest in market study, lack of government support for their products, flooding the market with imported products with competitive specifications and prices, as well as adopting the traditional costing system in calculating costs that does not provide appropriate information for pricing decisions, which requires Studying and analyzing these problems and addressing them by adopting modern technologies to enable them to compete, so the research aims to lay the theoretical foundations and knowledge foundations of the lean manufacturing system with an indication of the role of the lean manufacturing system in promoting the cost leadership strategy. The significant role in promoting the cost leadership strategy), and the most prominent findings of the research is that the lean manufacturing system is a system that focuses on developing manufacturing procedures and processes to make them more robust and flexible by integrating them with technology and developing workers to achieve survival and prosperity in a changing and unpredictable environment through which it seeks Providing a variety of low-cost, high-quality products or services that meet the customer's needs and at the required level of satisfaction","PeriodicalId":488532,"journal":{"name":"Al Kut Journal of Economic and Administrative Sciences","volume":"54 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":"136015056","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":"Tax Exemptions and Their Role in Creating International Investment Opportunities in Iraq Wasit Tax Authority / Wasit Investment Authority","authors":"Salam Hasan","doi":"10.29124/kjeas.1548.10","DOIUrl":"https://doi.org/10.29124/kjeas.1548.10","url":null,"abstract":"The investment climate is the real vessel for economic life, and thus developing countries realized the need to create a suitable climate for investment in terms of searching for the necessary solutions to the obstacles that prevent this from happening, and the Iraqi economy shares with those countries many links, especially economic ones, so the politics in Iraq are facing A number of challenges, foremost of which is the legal legislation that guarantees the legitimate right to invest in Iraq. This study attempts to highlight the most important guarantees and legal incentives granted by the Iraqi Investment Law No. (13) for the year 2006 to attract foreign investors to Iraq as well as stimulate local investors in it. By creating an environment conducive to investment and guaranteeing the rights of investors.","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":"136015059","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":"Selecting the best probability distribution of infection with MERS-COV in Wasit Governorate","authors":"Sarah Adel, Shaimaa Qasim","doi":"10.29124/kjeas.1548.29","DOIUrl":"https://doi.org/10.29124/kjeas.1548.29","url":null,"abstract":"This research aims to study the probability distribution of cases infected with Coronavirus in Wasit Governorate for the period from 2020 to 2021 using three types of probability distributions: the logistic distribution, the two-parameter Weibull distribution, and the least-valued Campbell distribution. Maximum, where the parameters of these distributions were estimated using the maximum likelihood method. Applying several criteria to determine the optimal distribution of cases infected with Coronavirus in the governorate, as these criteria were consistent Akaike (CAIC), Bayesian Akaike (BIC), and Akaike (AIC), and the probability distribution with the lowest value for these criteria is considered the best to represent a good model for studying this data. Based on the applied part, the researchers concluded that the most appropriate probability distribution for coronavirus infection data in Wasit Governorate is the two-parameter Weibull distribution. The research is to provide a better understanding of the pattern of spread of the virus in the governorate, and to enable health officials to take more effective measures to limit the spread of infection in the future.","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":"136015171","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}