Journal of Administration and Economics

Negotiation strategies and their impact on sustainable tourism development - an analytical study of the opinions of a sample of travel and tourism companies in Baghdad - Rusafa side

2023-06-20T06:37:30+00:00

The current study aims to test the relationship and impact of negotiation strategies as an independent variable in the development of sustainable tourism as a dependent variable in tourism companies in Baghdad, and then try to come up with a set of recommendations that contribute to the development of sustainable tourism. Proceeding from the importance of the subject of the study and its importance to the organization in question, its members, and society, because of its fundamental impact on their activities. The study adopted the descriptive-analytical approach, and its data was collected from (70) respondents representing the study sample by adopting a questionnaire that included (24) items by which the variables investigated in the tourism companies were measured. The research adopted a program (spssv.24, Amos.24). As for the most prominent results of the study, which showed the validity of the hypotheses, they were embodied in the impact of negotiation strategies in sustainable tourism.

The impact of creativity strategy on the marketing mix of banking services

2023-06-20T06:21:41+00:00

Through this research, the researcher aims to study the impact of the innovation strategy with its sub-dimensions (maturity, pervasiveness, niche market, cost reduction, policies, macroeconomics) on the marketing mix of banking service in its dimensions (service, pricing, promotion, distribution, physical components, the human element). The research included qualitative analysis of data related to government banks, the research sample of which numbered three banks (Al-Rasheed, Al-Rafidain, the Iraqi Commercial Bank TBI) and the commercial banks represented by the Bank (Islamic, Development, Gulf) due to the great importance and the vital role that these banks contribute to achieving the marketing mix for banking service in the local markets, the research community represented the workers in these banks. An intentional sample of bank managers were selected, the research community consisted of (88) managers, and the analysis was based on a solid scientific base that sought to reveal the internal banking operations of these banks and how to enhance them through the creative strategy. for the banking marketing mix. Where the research relied on a variety of statistical tools to obtain accurate results for the above banks within the geographical area of Maysan Governorate and to extract the results from them using the statistical program called the Statistical Package for Social Sciences SPSS, issued in its 26th edition. Whereas, regression analysis was conducted to ensure the significance of the impact of the creative strategy on the marketing mix in general and in each A bank in particular, and the results showed a significant effect of the innovation strategy in general, and for every bank as well, except for the Islamic bank and TBI bank, where the effect was not significant.

The effect of the number of daily infections with the COVID-19 pandemic on the value of the German (DAX30) index / an analytical study

2023-06-20T06:29:03+00:00

The current research aims to study the impact of one of the most important health crises that have passed over the world in recent decades, represented by the COVID-19 pandemic, on the value of one of the most important indicators of European and global stock markets, which is the German DAX30 index. A statistically significant effect of the number of daily infections in Germany with the COVID-19 pandemic on the value of the German DAX30 index. To prove the research hypothesis or not, statistical tools and methods were used, the most important of which is the (F) test with a significant level of (95%). The study reached a number of conclusions, the most important of which is that there is a statistically significant effect of the number of daily infections with the COVID-19 virus in Germany on the value of the German DAX30 index.

The effect of roaming management on employees’ commitment to official working hours: An applied study in the General Company for Food Products, Abu Ghraib dairy factories

2023-06-15T07:24:12+00:00

The two researchers aim in this study to know the extent of the impact of management by roaming in the General Company for Food Products, Abu Ghraib Dairy Factories through the main axes of (discovering facts, improving communication, motivation, development, and creativity, and feedback), and the extent of its contribution to achieving employees’ commitment to times Official working hours, and the problem that was reached through the preliminary survey conducted in the company in question, was the limited awareness of managers to the practice of roaming management and its dimensions, which leads to weak commitment in terms of commitment to the official attendance and departure times. The General Company for Food Products, the Abu Ghraib Dairy Factory, and all the factories and milk collection and cooling centers affiliated with it within the limits of its geographical location in the Ministry of Industry and Minerals were chosen as a community for the study. Their number is (177) employees. The second was represented by a sample of (32) managers, and to achieve hypothesis testing, the researcher used the descriptive analytical approach, and the questionnaire was relied on as a tool for data collection, as well as field visits and direct observation and the collection of a lot of data through the diagnosis of the actual reality of the company in question, and to achieve this it was classified the main hypothesis, from which (5) sub-hypotheses were branched.

The two researchers reached a set of results, the most prominent of which is the existence of an impact relationship between the management by roaming in achieving the commitment of workers to the official working hours, and that the employees are functionally committed in the General Company for Food Products, Abu Ghraib Dairy Factories, and this was confirmed in the results of the practical side.

Achieving organizational effectiveness according to the behavior of building smart choices, an applied study in the Central Oil Company

2023-06-15T07:44:36+00:00

The researcher aims to diagnose the nature of the relationship between the influencing factors, organizational effectiveness (qualitative, quantitative, personal) smart choices (information, time management, communication, perception, and knowledge) as well as the impact of those choices in achieving this effectiveness, and the study community consisted of managers and leaders of an oil company. The study was applied to an intentional sample of (87) managers distributed over several administrative departments (director, department manager, division manager, unit manager). The researcher used a set of statistical methods to process the data. The individuals in question are (arithmetic mean, standard deviation, coefficient of variation, correlation coefficient, simple linear regression, and Cronbach’s coefficient of alpha). Attention on the part of the company's managers to implement smart choices automatically leads to a rise in the levels of ability to achieve organizational effectiveness.

Technical analysis using the relative strength index and its impact on the investment decision

2023-06-15T08:11:05+00:00

The current study aims to highlight the role and impact of technical analysis as one of the most important scientific analysis methods adopted in the financial markets to help investors in these markets make their rational investment decisions in the securities traded in them, foremost of which are common stocks. By using and benefiting from the most important tools and indicators provided by the technical analysis method. This study was conducted on a sample of the shares of (3) companies that are traded on the Iraqi Stock Exchange and from various investment sectors for a period of time of (10) months extending from (7-7-2020) to (25-5-2021). The (relative strength) indicator was used to prove the impact of technical analysis indicators on the investment decision. The results of the study demonstrated the possibility of benefiting from the technical analysis indicator in determining the appropriate timing for making a rational investment decision (buying or selling) in the shares of the surveyed companies. The investment by buying or selling the index, which enhances its impact and active role in enabling investors to choose the appropriate timing to invest in the shares of companies traded in the Iraq Stock Exchange (ISE-60).

The mediating role of outsourcing of human resources between functional capital and behavior modeling

2023-06-15T08:32:38+00:00

The research aims to analyze the mediating role played by the external supply of human resources between behavior modeling and the enhancement of job capital, given that the human resource is the main source of knowledge, so it is necessary to control and control his behavior, especially the positive ones, in addition to transferring many of his main functions to the relevant authorities. Efficiency in its implementation and the research problem reflected the low cognitive awareness of the researched organization with the importance of the relationship between these variables, and the importance of the research was to contribute to providing treatments to address theoretical and applied deficiencies related to the variables investigated. The researchers adopted the descriptive approach to implementing their research, as they designed the questionnaire according to a number of ready-made standards and indicators, which were distributed to a sample of employees at the Islamic University of Al-Ahliyyah, who numbered (93) individuals, and after processing the data using some statistical tools available in the programs (SPSS-V21). A series of results were produced, which confirmed the validity of the eight hypotheses on which the research was based, which reflected the interrelationship and influence relations between the variables investigated, so the research recommended the need to review successful experiences in developed countries and try to employ and adapt their results to suit the Iraqi environment, and then improve performance levels Her own.

The impact of restructuring on strategic performance - exploratory research for the opinions of a sample of Maysan Oil Company managers

2023-06-15T09:04:36+00:00

The research aims to clarify the most appropriate option among the restructuring options represented by (reducing the size, reducing the range, hybridizing the structure, strategic alliance, and joint ventures) to develop the strategic performance of the Maysan Oil Company (MOC)).

The main research problem was represented in an important question (What is the most appropriate option among the restructuring options to develop the strategic performance in the company?) To clarify the relationship between the research variables, two main hypotheses of correlation and influence were formulated. The questionnaire was adopted as the main tool for data collection and analysis, and the questionnaire was subjected to tests of validity and reliability, as the sample included (165) people from the company's community represented by directors of bodies, heads of departments, and officials of the people. To analyze the data, the statistical programs SPSS and Excel were used, and among the statistical methods used in the analysis (were arithmetic mean, frequencies, coefficient of variation, standard deviation, significance ratio, Spearman's correlation coefficient, and simple linear regression).

The researcher reached a number of results, including restructuring a clear role in the strategic performance of the company, as it was found that choosing to reduce the size is the appropriate choice for the company, and this means that the company suffers from some increase in departments and jobs or the preparation of employees, which requires taking appropriate measures to solve this problem Based on that, he reached a number of recommendations, the most important of which is the need for decision makers in the company to analyze and discuss restructuring options (reducing the size, reducing the range, hybridizing the structure, strategic alliance, joint projects) or even those that the researcher did not mention to find appropriate ways that It helps it to improve its strategic performance, increase productivity and reduce costs, as well as research and analyze the number of workers and how they are distributed to departments and the extent to which the company can benefit from the surplus numbers in finding alternative opportunities to get rid of the surplus number based on retirement systems or transfer to other companies suffering from a shortage of numbers because the company belongs to the Ministry oil.

Application of the genetic algorithms information system Graceful Administrative Decisions: Case Study For some deanships of the colleges of Al- Mustansiriyah University

2023-06-18T06:00:28+00:00

The search was based on an idea genetic algorithms information system applications have a prominent and effective role in making a quantum leap in building and streamlining administrative decisions graceful and design a new business life cycle it promotes contemporary management using artificial intelligence system to reproduce decisions and choose the optimal ones adopting the survival method of the fittest using mathematical functions for developmental scientific simulation and evaluating them in the light of the continuous and serial variables in the treatment request to find the best solutions to the problem. The problem of the study crossed with a set of questions that were surrounded to indicate the importance of the system and its applicability. The researcher used the case study and checklist its paragraphs were answered by a sample consisting of (40) professors of the position of dean, associate dean and head of department. Central tendency measures for treatments were used in descriptive analysis methods accordingly, the results were extracted and the researcher reached some of the most important conclusions (Necessity to develop contemporary management thought using information systems of genetic algorithms to enhance and streamline administrative decisions commensurate with the new and accelerating global changes and the adoption and modernization of digitization).

The effect of corporate governance on achieving the creditworthiness of a sample of companies: an exploratory study

2023-06-18T06:09:47+00:00

This research aims to introduce corporate governance and know its role in achieving the creditworthiness of industrial companies represented in the General Company for Construction Industries, the General Company for Engineering Examination and Qualification, and the General Company for Electrical and Electronic Industries, and since there is no agreement on the concept of governance, but there is an agreement that its application enhances the efficiency of performance any company that implements it and supports its ability to face any financial crisis it may encounter. The importance of governance as an effective tool for control in companies has emerged through several internal and external mechanisms. The Board of Directors is considered the most important mechanism of corporate governance mechanisms because it is one of the regulatory authorities within the administration where managers monitor, and supervise The researcher concluded that corporate governance is the framework through which companies can be managed, as it defines the rights and duties of all parties related to those companies, as well as evaluating solvency and the desire to pay off debts. The Iraqi business environment and the need for companies to obtain a credit rating and identify strengths and points of weakness that you suffer from .

The impact of the Corona pandemic on the financial safety indicators of Bahraini conventional and Islamic banks

2023-06-18T06:40:21+00:00

This study aimed to identify the effects left by the Corona pandemic on four of the basic indicators of the financial soundness of Bahraini banks: capital adequacy, asset quality, profitability, and liquidity. The study relied on the data collected for these indicators for all conventional and Islamic banks separately and divided them according to the sector in which they operate into banks operating in the retail sector, and others operating in the wholesale sector. The study covered the period from 2018 to 2019. The study used the descriptive-analytical method to test its hypotheses and reach its results. The study used many statistical methods, including percentages, averages, correlation coefficients, and t-tests. The study reached a set of results, the most important of which is that all types of Bahraini banks witnessed during the Corona pandemic a decrease in the adequacy of their capital, except for Islamic banks operating in the retail sector, which witnessed an increase in the adequacy of their capital. In addition, the asset quality of all Bahraini banks improved during the Corona pandemic, except for Islamic banks operating in the wholesale sector, which did not witness any improvement in the quality of their assets. As for the position in terms of profitability, the profitability of conventional and Islamic banks operating in the wholesale sector has declined, while the profitability rates of those operating in the retail sector have not changed. In addition, the liquidity levels of all types of Bahraini banks have witnessed a significant improvement, except for the traditional banks operating in the retail sector, which witnessed a decline in the levels of liquidity that they maintain during the Corona pandemic.

Comparison of the branching and determination algorithm with Taylor's method for solving bi-level nonlinear programming with a practical application.

2023-06-19T08:54:45+00:00

In this research, two methods of solving non-linear Bi-level Programming are used, they are the Beanch and Bound Algorithm and Taylor method and they are compared in terms of the value of the objective function to reach the optimal solution through the method of Simulation using Monte Carlo method and different sample sizes small and large, and the preference of the selection and branching algorithm was reached in solving the non-linear two-level programming problem because its results were better in terms of cost reduction.

Comparison between some control panels for the mean of asymmetric distributions with the application

2023-06-19T09:04:09+00:00

The study aims to use two approaches to address the asymmetry of the distribution of the quality characteristic variable; The first approach is the application of a checkerboard for the arithmetic mean after performing Johnson transformations. The other approach is the use of fortified control panels that are not affected by the failure to fulfill the condition of the normal distribution, such as the Weighted Variance (WV) Method and the Scaled Weighted Variance (SWV) Method for quality control. Drinking water in Iraq by taking (120) observations for each of the turbidity variable and the residual chlorine variable and for samples with a size (n = 3,5,8). As for the turbidity variable, we find that the arithmetic mean panel of the weighted contrast method gives a performance that exceeds the performance of the arithmetic mean panels of the other methods, due to its obtaining the largest value for the running length rate, while we find that the average running length of the weighted contrast method measured for a variable. The residual chlorine is a larger value than the average board run-time rates for the other methods, and this indicates that this method is better than the other methods; In the case of average sample sizes (n = 5), we note that the arithmetic mean panel of the measured weighted variance method gives better performance because it has the largest values of run-length rates for both the turbidity variable and the residual chlorine variable; Finally, in the case of large sample sizes (n = 8), we note that Stewart’s mean plate method gives better performance than other methods, by obtaining the largest values for the running length rates for both the turbidity variable and the residual chlorine variable.

Reliability of the two-parameter exponential distribution for the serial and parallel systems Comparison of some methods of estimating a function

2023-06-19T09:14:59+00:00

Some statistical methods have been used to estimate the shifting parameter and the scale parameter for the two-parameter exponential distribution and for the serial and parallel systems. Among these methods that were used for estimation and comparison are the Maximum likelihood (MEL) method and the Standard Bayes method. Where the comparison between these methods was done using the mean of error squares (MSE) statistical scale, and it was concluded through simulation experiments that the best way to estimate the parameters of the two-parameter exponential distribution and to estimate the reliability function and the reliability function of the sequential system and the reliability function of the parallel system is the method BES Standard (BMS).

Segmentation of Magnetic Resonance Images of Brain Tumors using Support Vector Machine Method (Support Vector Machine)

2023-06-19T09:37:55+00:00

The Support Vector Machine (SVM) technology was used to segment a set of brain MRI images. This segmentation process is based on classifying the data and separating it linearly and non-linearly into two categories by finding perfect points that represent the boundary between the points of the two groups and through these points The remaining points are distinguished, and the data is separated by using prominent regions and separated from the background by using Fourier transform and using the new modified data in order to obtain the binary coding of the image and then training this data according to the encoding, and then using the SVM model in order to train the data Extracting the fragmentary image and identifying the tumors in it.

EMPIRICAL STUDY FOR THE STRATEGIC ROLE OF INTERNAL AUDIT IN DEDICATING FRAUD RISK IN THE FINANCIAL STATEMENT: EVIDENCE FROM IRAQ

2023-06-20T06:50:08+00:00

An audit is a regular and systematic process to collect and impartially evaluate evidence of management claims in relation to economic activities and events to determine the extent to which these claims comply with predetermined criteria and to report results to stakeholders. The study aims to know the strategic role of internal audit in detecting the risks of financial fraud, in addition to identifying the basic concepts of internal auditing and the types of fraud risks in the financial statements, and clarifying the role of the internal auditor in detecting the risks of financial fraud, by knowing the impact of the planning process and professional skepticism and understanding The work environment and its contribution to support the internal auditor in detecting fraud risks in the financial statements, and the study concluded that the internal auditor when developing an audit plan, must develop an integrated vision of the effectiveness of governance and risk management, which contributes to reducing the risks of fraud in financial information. In addition, he should consider the institution's evaluation of fraud risks and may evaluate the company's fraud detection abilities on a regular basis. The ability of the internal auditor to continuously assess the potential risks resulting from the work environment helps in discovering the risks of fraud in financial information, in addition to the internal auditor's knowledge of the nature of the work environment in which he works helps to know the risks and detect financial fraud. The internal auditor should identify the potential effects of fraud and discuss the matter with the appropriate level of management, whom management decides to initiate a full investigation and this is achieved through the professional skepticism of the auditor.

Evaluation of e-business applications in Iraq after 2003

2023-06-18T06:51:07+00:00

The research seeks to know the importance of electronic business and aims at diagnosing the reality of electronic business in Iraq after 2003, as well as discussing the most prominent challenges and obstacles faced in the application of these techniques and reviewing the most important areas that hope to benefit from electronic commerce applications in them.

Dimensions of banking service quality in Iraqi commercial and Islamic banks (a comparative study)

2023-06-19T07:10:23+00:00

The two researchers aim to identify the differences between commercial and Islamic banks in terms of the quality of banking service represented by (reliability, response, empathy, safety, and tangibility), and this research tried to answer several questions, including: Are there differences between commercial and Islamic banks in terms of dimensions of quality banking service? For the purpose of identifying the nature of the relationship between the variables, the research adopted a set of hypotheses, including (there are significant statistically significant differences between commercial and Islamic banks in terms of the quality of banking service). To test the hypotheses of the research, it was applied to a sample of Iraqi commercial and Islamic banks, and to obtain the necessary information, a questionnaire was adopted and distributed to a sample consisting of (4) banks, while the number of sample members reached (305) customers. The research adopted a set of standards, methods, and statistical tools to reach the results related to the research objectives. The Mann-Whitney test was applied, using the statistical program (SPSS v24) as a prelude to testing the research hypotheses.

The research reached a set of conclusions, the most important of which was the difference in the criteria used by bank customers in their relative importance when evaluating the quality of banking service, as it came after safety in the first place, followed by reliability, in addition to the presence of moral differences between commercial and Islamic banks in terms of (reliability, response, safety and tangible), except the sympathy dimension. In conclusion, the research reached a set of recommendations, the most prominent of which was (enhancing the bank’s policies and procedures in the field of customer acquisition and retention by building confidence, as it is one of the customers’ motives to deal with the bank and build a long-term relationship, including enhancing the mental image of customers with distinction, diversity, quality and speed in dealing and notifying the customer of the transaction especially in dealing with the bank and paying attention to the speed and ease of providing the service, which increases the level of customer satisfaction and consequently his loyalty to the bank and makes it difficult for him to transfer to other banks.

Evaluation of the efficiency of bank liquidity management in the Commercial Bank of Baghdad using the data envelope analysis method for the period 2010-2019

2023-06-19T07:18:31+00:00

Efficient banking liquidity management in the banking system in general and commercial banks, in particular, contributes to reducing the possibility of exposure to banking risks that commercial banks may be exposed to on an ongoing basis, represented by their inability to fulfill their obligations on the due date. Liquidity risks are considered one of the most difficult risks facing the banking system, so the research aims to identify the relationship between banking liquidity indicators and banking liquidity risk indicators through the data envelope analysis program to measure and analyze the efficiency of the Iraqi banking system, considering the first as inputs and the second as outputs in the process of evaluating the efficiency of liquidity management for the study sample.

The problem of the study is that the Iraqi banking system suffers from instability in the economic, political, and security environment, severe fluctuations, and various shocks, which cast a shadow on the uncertainty of the future, which makes pessimism prevail among the owners of commercial banks, especially private ones. Liquidity is an important factor for the economy to be important and in high security.

Future prospects for projects to tackle poverty and unemployment in Iraq

2023-06-19T07:40:14+00:00

The projects to address poverty and unemployment are one of the important economic programs that, as a future vision, to address the economic deviations that resulted from confusion and randomness in addressing problems, and at the forefront of these deviations comes the dilemma of poverty and unemployment, which witnessed an increase in its rates and the expansion of its circle to include even some groups of the middle class, from Here comes the importance of the research that focused on diagnosing the phenomenon, analyzing the dimensions of its negative effects, and investigating the economic and social consequences of its continuation, based on the premise that future vision projects are a historical opportunity to reduce the phenomenon of poverty and unemployment, depending on the organized and efficient effort of government organizations and institutions in applying the criteria of what was stated in the items of the white paper, and the problem revolves around the relationship between general economic activity and the increase in poverty and unemployment rates, as with the decline or slowdown in the implementation of the future vision and the weakness of the material base of the infrastructure, the provision of services that enhance the standard of living of citizens becomes impossible, which makes the possibility of reducing the increasing rates of poverty and unemployment a fraught matter. Financial and monetary aid and the adoption of the charity approach produce undesirable economic and social results, foremost among them inflation, which would exacerbate and complicate the problem, in addition to spreading inaction and trust that limit the social effectiveness necessary to build a welfare state.

The most prominent recommendations that we concluded in this research are the inevitable link in diversifying sources of income by activating all economic sectors and the eradication of poverty and unemployment as the ultimate goal of development.

Tax accounting for gray economy activities in Iraq, an applied research in the General Tax Authority

2023-06-19T08:25:44+00:00

The research aims to study the phenomenon of the gray economy that has emerged and spread recently, and it is one of the colors of the economy and its activities, to make an inventory of these activities and tax accounting for the income generated by these activities, due to the lack of information about them by the General Tax Authority.

The problem of the research is determined in answering the question: Is it possible to impose a tax on the activities of the gray economy, which are the hidden legitimate activities that are far from the tax law in Iraq? To achieve the goal of the research, some of these activities that achieve high profits were selected, such as private tutoring wages for the preparatory stages, as well as the commission received by shoppers, including the first shopper who is responsible for paying commissions to members of the network marketing network as case studies for conducting tax accounting. It has been concluded through our research that there are activities belonging to the gray economy that it is necessary to be subject to tax and limits because they are covered by the Iraqi Income Tax Law No. 113 of 1980 and its amendments, and that the continuation of not calculating a tax is a tax evasion that leads to a decrease in tax revenues and then budget revenues.

The Impacts of Information Technology Governance on Internal Auditing: A literature Review

2023-06-20T08:33:32+00:00

The relationship between information technology governance (ITG) and internal auditing has been subject to several studies in both past and nowadays. Interest parties in governance and ITG practically has been increased notably, due to financial scandals that shocked financial markets for some of giant companies globally, such as “Enron in 2001”. This paper aimed to trying to wading previous studies that were focusing on ITG and internal audit through reviewing 8 scientific articles that are relevant to the topic in both emerged and developed economics. This paper will also present the major findings as well as propose the future research related.

Measuring and managing green energy from solar energy for poultry fields and its role in enhancing competitive advantage: an applied research

2023-06-19T08:39:40+00:00

Because of the intensity of competition, the price factor has often become the most influential factor in the purchase decision, so the economic unit needs to reduce the cost of the product to achieve a competitive advantage, and the Iraqi market has become open to Arab and foreign products, which led to a decline in local agricultural and animal products, due to fullness The market with the products of external competitors, and in light of these developments, economic units are looking for ways and costly ways to reduce product costs, reduce resource consumption, prevent pollution, and use green energy, while maintaining product quality and customer satisfaction in order to enhance competitive advantage. Measurement and management of solar energy in poultry fields to achieve a competitive advantage, in one of the Iraqi poultry fields, which generally suffers from the problem of high costs, and the competition of foreign products, and the most prominent conclusions reached by the study are that the use of solar energy in agricultural activities such as poultry fields by panels solar panels on the roofs of poultry farm halls to generate electric power during the day only to exclude the costs of storage (batteries) and the costs of replacing them, which have Economic and environmental feasibility, and the study has proven that solar energy reduces production costs and achieves competitive advantages through the cost leadership strategy, and through the differentiation strategy that the production stages do not leave environmental damage and promise the product as a green product, and through the strategy of focusing by focusing the economic unit on green customers who support Products that preserve the environment, which increases the acquisition of new customers and increases the demand for the company's products.