International Journal of Studies in Business Management, Economics and Strategies

NAVIGATING ECONOMIC TERMINOLOGY: PRACTICAL STRATEGIES FOR LOWER GRADE

2024-06-07T18:32:05+00:00

This article delves into the immersive journey of Grade 5 students as they engage in practical economic learning through experiential methods such as role-playing, simulation, field trips, and project-based learning. Through crafting wooden seats, sewn handkerchiefs, baking cookies, making plastic toys, and organizing a school auction, these students actively apply economic principles while contributing tangibly to their community. By utilizing the proceeds to purchase gifts for elderly care home residents, they demonstrate empathy and delve into concepts such as market failure prevention and external cost reduction. This study underscores the significance of early exposure to economic concepts, showcasing how young learners can play an instrumental role in societal welfare while acquiring essential vocabulary and critical thinking skills.

THE IMPACT OF APPLYING TRAINING STRATEGIES IN ACHIEVING THE BEST JOB PERFORMANCE-AN EXPLORATORY STUDY OF THE OPINIONS OF WORKERS IN GOVERNMENT BANKS OPERATING IN THE BAGHDAD GOVERNORATE

2024-06-13T13:19:22+00:00

This study aimed to identify the impact of the applying of training strategies in achieving job performance, Study was based on the analytical descriptive approach. The study society is composed of employees of Iraqi government banks, which numbered (7) banks, Where the study sample was taken from these banks by a simple random sampling method The inspection unit was 200 personnel (administrative staff). Study found a number of results the level of training is related to years of management experience, as well as not specifying the training needs of the trainee accurately Because of the indifference of the departments in the banks in question to training and what it will achieve in improving performance. And based on the results achieved by the study, a set of recommendations were presented, the most important of which is to work on making a comparison between the evaluation of the expected performance and the current performance achieved "after implementing the training" and knowing whether the results are negative or positive in order to determine the training needs and develop the necessary training plans with the help of A group of specialists in the financial and banking field.

THE ROLE OF HARMONY IN THE WORKPLACE TO IMPROVE ENTREPRENEURIAL PERFORMANCE: MEDIATING ROLE OF HUMAN RESOURCE AMBIDEXTERITY

2024-06-13T13:21:08+00:00

The research aimed to analyze and understand the relationship between the independent variable, harmony in the workplace with its dimensions (cooperation, teamwork, and goal achievement) and the dependent variable, entrepreneurial performance with its dimensions (creativity, risk-taking, and proactiveness) through the mediating role of human resources management ambidexterity with its dimensions (exploring opportunities and investing in opportunities). The problem was represented by the following question: (What is the relationship between harmony in the workplace and achieving entrepreneurial performance through the mediator of human resources management ambidexterity at the University of Kerbala?) The importance was clarified through the findings that were obtained from a survey of the opinions of the research sample represented by (90) respondents. Of the directors of the University of Kerbala as a community, amounting to (120) directors, by adopting a questionnaire form prepared according to a five-point Likert scale. Descriptive statistical methods were used, including the arithmetic mean and standard deviation, as well as analytical statistical methods, including linear regression and the correlation coefficient using the statistical program (SPSS) and the (Sobel) test for the significance of the mediating role. A set of conclusions were obtained, the most prominent of which was the effectiveness of the mediating role of human resource ambidexterity in enhancing the relationship between harmony in the workplace and entrepreneurial performance at the University of Kerbala and the research community.

THE IMPACT OF THE QUALITY OF EXTERNAL CONTROL ON RAISING THE EFFICIENCY OF THE TAX EXAMINATION PROCESS

2024-06-20T16:44:16+00:00

The purpose of this research is to disclose the effect of the quality of external control in raising the efficiency of the tax examination process at a sample of the guesses, auditors, officials of units, departments, and the people in the General Authority for Taxes in Iraq, as the research sample (30) workers from the aforementioned sample was represented by using the descriptive analytical approach , And in order to reach the best results, the statistical package (spss.v.29) was used, and on the basis of that the research reached the existence of an effect of the quality of external control in raising the efficiency of the tax examination process, which means that the quality of external control depends on independence, objectivity and the percentage of fees that He receives it, the procedures and the policies he followed when performing his work, as the study came out with several recommendations, the forefront of which was the necessity of cooperation between the efforts made in the Professional Council and the Accountants Syndicate and auditors to keep pace with the developments taking place in the field of accounting and constantly in a way that achieves quality in external control, as well as working to develop policies and procedures It helps in increasing the process of supervision and follow -up to apply the standards of quality control and external audit.

THE ROLE OF ORGANIZATIONAL VALUES AND THEIR REFLECTION IN ENHANCING PRODUCT QUALITY, COLLEGE OF TOURISM SCIENCES, AS A MODEL

2024-06-20T16:47:34+00:00

The world witnessed rapid developments and environmental changes surrounding the business world during the past century. That emerged as a result of the challenges of the world of information technology, the diversity of products, the increasing customer requirements, and the escalation of competition between business organizations, which made it difficult for the organization to remain as it is without continuing its work and maintaining old and certain procedures or continuing. With different product quality trends, synonymous with and compared to its competitors. This study aims to achieve several goals. That identify prevailing organizational values, and determine the nature of the relationship (interconnected and influential) between the components of organizational values in their dimensions, for example (organizational management, mission management, relationship management, environment management) and their impact on product quality in their dimensions (performance, reliability, Compatibility, responsiveness, special characteristics) for the Holy University of Karbala. The problem of the study is that values constitute a challenge to any organization because of their impact on shaping employees’ behavior, habits, and expectations, which reflects positively or negatively on all the activities of the organization in general. Therefore, the importance of this study stems from the importance of the topic of organizational values and contributing to increasing knowledge accumulation and deepening culture and stereotyping. Organizational behavior and management by values Through the results we obtained from the relationship between organizational values and product quality. In order to achieve the aim of the study, a purposive sample of officials was selected. The decision-makers include (the president of the university and his assistants, deans and assistants, department heads, and rapporteurs) at the Holy University of Karbala. The researcher relied on a questionnaire as a tool to collect the necessary data. (110) questionnaires were distributed. The researcher obtained (104) questionnaires suitable for statistical analysis, with a response rate of (98%) The study included two main hypotheses, from which emerged eight sub-hypotheses that were subjected to statistical analysis. Many statistical methods were used, most notably (the Krolbach alpha scale to measure reliability and validity, the weighted arithmetic mean, the standard deviation, the simple correlation coefficient, the multiple regression coefficient, the... T to indicate the significance of the correlation and influence, the coefficient of determination R2 to indicate the amount of influence), and reached the most prominent conclusions that were inferred in light of the opinions of the study community about its variables. The university being researched showed interest in the dimensions of organizational values. The researcher presented a set of recommendations, the most important of which is that the university administration must invest in the correlation and high influence between Organizational values and product quality help achieve goals efficiently and effectively and achieve a sustainable competitive advantage in the environment of future educational institutions and research.

WINDOW FOR SELLING FOREIGN CURRENCY AND DOCUMENTARY CREDITS AND THEIR MUTUAL RELATIONSHIP WITH THE TRADE BALANCE

2024-06-20T16:51:58+00:00

The need to reduce the exit of the dollar from the country abroad has become one of the main policies that the Central Bank of Iraq is working to achieve, as the research aimed to study (the reciprocal relationship between the foreign currency sales window and documentary credits and their reciprocal relationship with the trade balance) through the standard causality test (Toda). -Yamamoto) using statistical methods (spss and eveiws10) in order to identify the causal relationship between the study variables and which one is the cause of the other, in addition to using the Barron-Kenny statistical model to study the intermediate relationship between the study variables, and the study concluded that there is a significant effect of foreign currency sales on total imports. The trade balance with the variable: the total documentary credit granted by Iraqi commercial banks, and this is consistent with the logic of the economic theory of the Central Bank of Iraq, which aims to link foreign window sales with the total documentary credit in influencing imports and compensating the shortfall in the gross domestic product of goods and services through imports that It is through documentary credit to buy dollars from the foreign currency selling window. But with a very low impact factor, the study also concluded that both the total documentary credit and window sales of foreign currency are the main cause of trade balance imports, as this was achieved through the significance of the probability (prob), which was less than (5%) and that imports are the main cause. For the window to sell foreign currency, this was achieved through the significance of the probability (prob), which was less than (5%), while the total documentary credit was not the main reason for the window to sell foreign currency, and that both imports, the Iraqi trade balance, and the window’s sales of foreign currency were not the main reason. In increasing or decreasing the total documentary credit for Iraqi commercial banks, that is, it was not the main reason, and this was achieved through the insignificant probability (prob), which achieved a percentage higher than (5%). The study recommended that achieving significance in the effect of foreign currency sales on the total documentary credit. Despite the low values of the documentary credit compared to the volume of the window’s foreign currency sales and very large imports, it shows the success of the Central Bank in this aspect, but it requires many plans and policies in order for the desired goal to be achieved by the Central Bank of Iraq to be achieved. Also, the role played by the Central Bank of Iraq in achieving the causal relationship between the window’s foreign currency sales, imports, and documentary credit is simple due to the lack of efficient private and governmental commercial banks that help in achieving this role, as commercial banks suffer from a weak number of correspondent commercial banks abroad. The almost total reliance on the Iraqi Trade Bank, and even more than that, there are no plans showing that these commercial banks are destined to reform their affairs and achieve higher levels.

EVALUATING THE INFLUENCE OF USER-GENERATED CONTENT IN DIGITAL MARKETING CAMPAIGNS: A STUDY OF BRAND ADVOCACY

2024-06-21T17:52:13+00:00

In the field of digital marketing, this study paper investigates the relationship between user-generated content (UGC) and brand advocacy. The research uses a quantitative approach to looking at customer feedback in order to look at four key areas: how user-generated content is seen, how much people engage with it, how this affects company endorsement, and how digital platforms help people engage with user-generated content, a look at The data is that most people like user-generated content (UGC), but the amount of engagement varies from one digital site to another. Hypothesis testing shows that there is a statistically significant relationship between good user-generated content (UGC) and brand advocacy. This shows how important user-generated content is in building brand loyalty, and data shows that user-generated content (UGC) has a significant impact on how people think about and talk about a brand. But how well user-generated content works depends on the digital platform and the type of interaction that occurs. The study says that intentionally using user-generated content (UGC) in digital marketing can increase brand loyalty. He stresses how important it is to be real and create strategies that suit each platform.

THE RELATIONSHIP BETWEEN THE FUNCTIONS OF INTERNAL AUDITOR AND EXTERNAL AUDITOR AND ITS IMPACT ON THE FINANCIAL PERFORMANCE OF BANKS

2024-06-21T17:57:00+00:00

The importance of the relationship between the function of the internal auditor and that of the external auditor has increased recently given the fact that their role has become more integrated in the modern work environment, which necessitated the need to deepen the relationship between them. The internal auditor is able to detect manipulation in the financial statements, and then the external auditor can consult with him/her regarding estimating and evaluating the risks of manipulation. Therefore, the American Institute of Certified Public Accountants issued Bulletin No. (65), which encourages the external auditor to use the activities of the internal auditor when planning and implementing the audit engagement . It also issued Bulletin No. (55), which obligates the external auditor to understand internal control, and the internal auditor is considered a part of internal control, therefore, the external auditor must understand the work of the internal auditor. There is no doubt that the work of the internal auditor’s function may affect the timing, nature and extent of the external auditor’s work, and it may also affect the procedures implemented by the external auditor for the purpose of his/her understanding of the internal control system and the procedures for collecting the evidence necessary for detailed tests .Risk assessment procedures, and the quality of financial reports issued by management is considered one of the most important objectives of bank governance, which is reflected in their financial performance. When performing his/ her duties , the external auditor may rely on work previously performed by the internal auditor, or on work requested directly from him/her , for example ,“the external auditor may ask the internal auditor to complete some tasks that fall within the scope of his work, such as requesting an evaluation of the internal control system. Auditing Standard No. (2) gives the external auditor the right to rely on internal control procedures prepared with cooperation of the internal auditor.

THE IMPACT OF DIGITAL ACCOUNTING ON THE QUALITY OF ACCOUNTING INFORMATION AND ITS REFLECTION IN THE TRANSPARENCY OF FINANCIAL REPORTS

2024-06-28T17:23:15+00:00

The purpose of this research is to reveal the impact of digital accounting on the quality of accounting information by "efficiency of accounting information, effectiveness of accounting information, credibility of accounting information" and its reflection on the transparency of financial reports among a sample of commercial banks in Najaf, and in order to reach the best results, the research followed the descriptive analytical approach in measuring its variables based on the research problem tagged in (What is the impact of digital accounting on the quality of accounting information and its reflection in the transparency of financial reports at commercial banks?) Based on the questionnaire tool, the (Hassan,2022) scale was adopted to measure digital accounting, (Karsoo,2023) scale to measure the quality of accounting information, and (Hammana & Amiri,2023) scale to measure the transparency of financial reports, and to show the importance of these variables, two packages were used to reach the most accurate results, represented in (SPSS&AMOS. V.28) to determine the extent of integration of these variables and their reflection on the transparency of financial reports, and the research reached several results, foremost of which was that commercial banks in Najaf province focus on providing transparent and credible information by relying on the quality of their accounting information, and this came as a result of efforts, skills and accurate capabilities in digital accounting systems.

SOCIO-ECONOMIC COST ACCOUNTING: A LITERATURE REVIEW

2024-06-28T17:26:55+00:00

This study provides a survey of several recent studies which have focused on socio-economic costs and dealt with the uses of socio-economic cost accounting. The results of the survey showed that accountants have encountered difficulties and challenges in the emerging field of socio-economics cost accounting. In particular, the issue of recording potential future obligations as a result of the damage that entities will cause to society. There is a persistent need to clarify different accounting methods which are made for tackling the negative effects on others because of entities practicing their economic activities, along with attaining social and economic welfare. Future studies examined in this study agreed that socio-economic accounting needs a new conceptual framework that satisfy the needs of all categories of users of financial statements. It must be extrapolated by focusing on the social effects of conditions, the economic reality and technical accounting procedures. The objectives of accounting for socio-economic costs were also embodied in applied studies, through methods of calculating socio-economic costs, monitoring, and evaluating the socio-economic performance of entities.

USING INTEGRATED REPORTS TO INCREASE THE RELIABILITY OF FINANCIAL STATEMENTS AND THEIR ROLE IN ENHANCING TAX EXAMINATION PROCEDURES

2024-06-28T17:30:24+00:00

Integrated reports aim to disclose the company’s vision and mission and display data on environmental, social, governance and economic performance. Financial reports are based on unifying the various reports and presenting them to stakeholders in an understandable way. They enhance and confirm what is stated in the detailed reports and have an important role that increases the reliability of the financial reports. They are useful in the tax examination process to determine taxable income, as the study aimed to demonstrate the importance of integrated reports in enhancing tax examination procedures. The most important finding of the study is that the development in the preparation of reports requires development in the work of the tax examiner and the development of tax examination procedures because the integrated reports provide an accurate presentation of information and increased confidence in them, which leads to reducing the effort on the tax examiner and enabling him to trust the information contained in these reports. The most important recommendations are that the research sample agreed that there is a moral effect of integrated reports in enhancing tax examination procedures. Therefore, we recommend the necessity of relying on the information contained in the integrated reports and increasing confidence in the reports submitted by companies, as they are submitted to different parties and always seek to provide information in a way that increases the value of the company.

THE ROLE OF THE COMBINED IMPACT OF STRATEGIC CULTURE AND SPIRITUAL EXPERIENCE IN REDUCING STRATEGIC MYOPIA

2024-06-28T17:38:40+00:00

The current research aims to study the common impact of the strategic culture represented in (geographical dimension, historical dimension, political dimension, and core values and beliefs dimension) and spiritual experience with the reality of (spiritual support, and spiritual openness) in reducing strategic myopia represented by (temporal myopia, and spatial myopia) among a sample of workers in the Doha Cement Factory, as (125) questionnaires were distributed to measure the level of these variables, And retrieved (105) form by (7) damaged answers, and (105) valid for analysis, the research has relied on two packages of analysis (SPSS&AMOS) to measure the hypotheses of the research, and extract the required results of arithmetic media, standard deviations, stability coefficient, normal distribution and correlation coefficient, as the research focused on the analysis of the path to test the hypothesis of the effect, the research came out with several results came the most important The results also showed that the Doha Cement Plant has succeeded in investing the joint impact of strategic culture and spiritual experience to reduce strategic myopia by adopting a long-term strategic direction, which prompted study to provide a set of recommendations, the most important of which is that the Doha Cement Factory must be keen to have spiritual experience inherent in its community culture and build this experience on Comprehensive strategic thinking and helps to direct strategic decisions in a more visionary and wise manner that improves the ability of the laboratory to invest in available opportunities.

THE ROLE OF INTERNAL AUDIT IN EVALUATING ENVIRONMENTAL PERFORMANCE BY APPLICATION IN THE MINISTRY OF HEALTH / MEDICAL CITY DEPARTMENT

2024-06-28T17:41:00+00:00

This research aims to identify the importance of internal audit and the extent of its contribution to evaluating environmental performance when using performance evaluation indicators and addressing environmental problems in order to improve and preserve the environment and improve the performance of government units. The problem of the research was the failure of internal audit to carry out procedures. Environmental performance, and thus this deficiency is reflected in monitoring the implementation of environmental improvement requirements in government unitsThe research tools were based on a survey of the reality of the availability of internal environmental auditing requirements in the research sample and proposing an environmental audit program. The research reached a set of conclusions.This is the poor performance of the unitGovernmentalThe subject of research in the field of the environment is due to the lack of interest in auditing, monitoring and treating pollution, which relates to most aspects of the environment, and one of the most important recommendations isNecessity of useEnvironmental performance evaluation indicators to measure and track environmental activities and programs carried out by the unit in order to improve internal environmental audit procedures.