Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences最新文献_第10页

'The Role of Ambidextrous Leadership' Behaviors in Enhancing Organizational Energy': An Analytical Research General AL-Faris Company “双灵巧型领导行为在提升组织能量中的作用”:通用法瑞斯公司的分析研究

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2348

Z. Mahmood

{"title":"'The Role of Ambidextrous Leadership' Behaviors in Enhancing Organizational Energy': An Analytical Research General AL-Faris Company","authors":"Z. Mahmood","doi":"10.33095/jeas.v28i133.2348","DOIUrl":"https://doi.org/10.33095/jeas.v28i133.2348","url":null,"abstract":" The current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionnaires after retrieving (53) questionnaires, and the research relied on the statistical package (SPSS). The results indicated that there is a strong effect and a high correlation between the research variables. The most important dimensions of ambidextrous leadership behaviors are open leadership behaviors, which have a high impact on organizational energy. However, there is a weakness in the involvement of individuals in decision-making and the advertising side AL-Faris Company","PeriodicalId":53940,"journal":{"name":"Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences","volume":"4 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75778375","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

Distinguishing Shapes of Breast Cancer Masses in Ultrasound Images by Using Logistic Regression Model 应用Logistic回归模型识别超声图像中乳腺癌肿块的形状

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2361

Luay Adil Abduljabbar, Omar Qusay Alshebly

引用次数: 0

Estimation of Reliability through the Wiener Degradation Process Based on the Genetic Algorithm to Estimating Parameters 基于遗传算法的维纳退化过程可靠性估计方法

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2349

Mostafa Abdul-Jabbar Dawod, Entsar Arebe Fadam

引用次数: 0

Semi parametric Estimators for Quantile Model via LASSO and SCAD with Missing Data 基于LASSO和SCAD的缺失数据分位数模型半参数估计

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2351

Aws Adnan Al-Tai, Qutaiba N. Nayef Al-Kazaz

引用次数: 0

Choosing the best method for estimating the survival function of inverse Gompertz distribution by using Integral mean squares error (IMSE) 利用积分均方误差(IMSE)选择估计逆Gompertz分布生存函数的最佳方法

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2405

Mustafa A. Hashim, Suhail N. Abood

引用次数: 0

The Quality of Audit Work Under Expert System 专家制度下的审计工作质量

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2363

Eman Jasem Mohammed, Salma Abdullah

{"title":"The Quality of Audit Work Under Expert System","authors":"Eman Jasem Mohammed, Salma Abdullah","doi":"10.33095/jeas.v28i133.2363","DOIUrl":"https://doi.org/10.33095/jeas.v28i133.2363","url":null,"abstract":"The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process. \u0000The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid questionnaires reached (100), or 76% of the total number of questionnaires distributed. \u0000The researchers concluded several results, the most important of which was that the auditor in auditing offices and companies in Iraq, in addition to the auditor of supervisory bodies, are aware of the positive effects of using expert systems in the work of the external auditor on the quality of audit work. \u0000The researchers also concluded many recommendations, the most important of which are: the need for the regulatory authorities, whether in the public sector represented by regulatory bodies, or audit offices and companies, to benefit from these modern technologies, the need for professionals and audit offices to invest in this modern technology, the need to integrate modern technologies related to the accounting profession And auditing the curricula of Iraqi universities, institutes, and colleges","PeriodicalId":53940,"journal":{"name":"Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences","volume":"11 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73275922","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

A Comparative Study for Estimate Fractional Parameter of ARFIMA Model ARFIMA模型分数参数估计的比较研究

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2359

Ammar Muayad Saber, Rabab Abdulrida Saleh

{"title":"A Comparative Study for Estimate Fractional Parameter of ARFIMA Model","authors":"Ammar Muayad Saber, Rabab Abdulrida Saleh","doi":"10.33095/jeas.v28i133.2359","DOIUrl":"https://doi.org/10.33095/jeas.v28i133.2359","url":null,"abstract":" Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated first, and then the fractional integration parameter is estimated from it by a relation between them. As for direct methods, the fractional integration parameter is estimated directly without relying on Hurst's parameter, and most of them are semi parametric methods. In this paper, some of the most common direct methods were used to estimate the fraction modulus namely (Geweke-Porter-Hudak, Smoothed Geweke-Porter-Hudak, Local Whittle, Wavelet and weighted wavelet), using simulation method with different value of (d) and different size of time series. The comparison between the methods was done using the mean squared error (MSE). It turns out that the best methods to estimate the fractional parameter is (Local Whittle). \u0000 The ARFIMA model was generated by a function programmed by the MATLAB statistical program","PeriodicalId":53940,"journal":{"name":"Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences","volume":"44 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75092787","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

Choosing the best method for estimating the survival function of inverse Gompertz distribution by using Integral mean squares error (IMSE) 利用积分均方误差(IMSE)选择估计逆Gompertz分布生存函数的最佳方法

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2360

M. A. Hashim, Suhail N. Abood

引用次数: 0

The Role of Internal Audit in Assessing the Risks of Management Decisions regarding Strategic Operations )Acquisition) 内部审计在评估战略经营管理决策风险中的作用(并购)

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2362

Najat Saleem Yousif, Safaa Ahmad Mohamed

{"title":"The Role of Internal Audit in Assessing the Risks of Management Decisions regarding Strategic Operations )Acquisition)","authors":"Najat Saleem Yousif, Safaa Ahmad Mohamed","doi":"10.33095/jeas.v28i133.2362","DOIUrl":"https://doi.org/10.33095/jeas.v28i133.2362","url":null,"abstract":"The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hypotheses and accepted the two alternative hypotheses, which stated that there is a role for internal audit in assessing the strategic operation’s risks (Acquisition) and that there is a significant relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. Among the most important conclusions reached is that an internal audit is so important in determining the risks regarding decision making for acquisition. The important recommendation is to activate the role of internal auditing regarding acquisition. The value of the research clarifies the role of internal auditing in assessing the risks of acquisition processes and encourages the adoption of the idea in the Iraqi environment. It’s considered as one of the recent research as it keeps pace with developments in the world","PeriodicalId":53940,"journal":{"name":"Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences","volume":"4 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89275676","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: 2

The role of GRI standards in reporting the dimensions of sustainable development - An applied study in a number of local companies on the Iraq Stock Exchange GRI标准在报告可持续发展各方面方面的作用-对伊拉克证券交易所若干当地公司的应用研究

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Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences Pub Date : 2022-09-30 DOI: 10.33095/jeas.v28i133.2364

Suaad Adnan Noaman Al-Shammari

{"title":"The role of GRI standards in reporting the dimensions of sustainable development - An applied study in a number of local companies on the Iraq Stock Exchange","authors":"Suaad Adnan Noaman Al-Shammari","doi":"10.33095/jeas.v28i133.2364","DOIUrl":"https://doi.org/10.33095/jeas.v28i133.2364","url":null,"abstract":"The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the Statistical Package for Social Sciences (spss) was used to analyze the research data and to reach the results. The research got a set of conclusions, the most important of which is that the accounting profession seeks to provide all information that is useful to users in the process of making appropriate decisions. Therefore the application of the Global Reporting Initiative would improve the quality of the information supplied to users as well as economic help units to Think about its strategy, manage risks, and provide a comprehensive picture of the performance of economic units Yeh. Based on the conclusions, a set of recommendations were presented, the most important of which was the need to prepare requirements and qualifications that help implement the Global Reporting Initiative by units to ensure the provision of information that is useful to users in the decision-making process. He urged economic units to submit reports through the application of the Global Reporting Initiative to improve the quality of information provided to users on the one hand and the possibility of improving the unit's performance on the other hand","PeriodicalId":53940,"journal":{"name":"Eskisehir Osmangazi Universitesi IIBF Dergisi-Eskisehir Osmangazi University Journal of Economics and Administrative Sciences","volume":"8 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78087503","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