International Journal of Studies in Business Management, Economics and Strategies

BANKING GOVERNANCE AND ITS IMPACT ON THE LEVEL OF BANKING PERFORMANCE: ISLAMIC BANK OF THE SOUTH/BABYLON - A MODEL

2024-11-11T07:26:50+00:00

The aim of this research is to show the extent of the sample members' awareness of bank governance, to identify the approaches to evaluate the banking performance, and to depict the relationship of the correlation and influence among the research variables. The researchers adopted the descriptive analysis approach in this research and used the questionnaire as a tool for collecting data. The data was analyzed using the Social Statistics Program (SPSS). The research reached a set of conclusions, the most important of which are: There is a statistically significant correlation between the banking governance and the banking performance, as well as an impact of banking governance on the banking performance.

USING ARTIFICIAL INTELLIGENCE AND BLOCKCHAIN DIGITAL TECHNOLOGY IN ACCOUNTING WITH THE AIM OF INCREASING TRANSPARENCY AND EFFICIENCY

2024-11-11T07:30:06+00:00

Today, digital technology has entered various sciences and has led to the growth of their efficiency. In this research, using a quantitative-qualitative method, the effect of using digital technology such as artificial intelligence and blockchain in the accounting process was studied with the aim of increasing transparency and efficiency. The accountants' society of Iraq, as the accountants' union, was chosen as the statistical society. Sampling was accessible and purposeful. In the quantitative part, ten people and in the qualitative part one hundred people agreed to cooperate, and there were no common members between the two communities. The found factors include 1. providing suitable software, with sub-factors of simplicity in use, installation, calculations and recording with high reliability; 2. Increasing speed with secondary factors of speed in calculations, recognition of conflicts, timely notification of errors and speed in analysis; 3. Recognizing conflicts with the sub-factors of numerical, qualitative, management and development conflicts and 4. Intelligent calculations with the sub-factors of timely declaration of conflict, periodic declaration of conflict, periodic analysis and reporting in plain language were determined.

THE ROLE OF SOME REVERSE LOGISTICS ACTIVITIES IN ENHANCING SUSTAINABLE COMPETITIVE ADVANTAGE: AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF EMPLOYEES AT THE BADOUSH CEMENT FACTORY IN NINEVEH PROVINCE

2024-11-11T07:32:28+00:00

This research aims to measure and identify the role of certain reverse logistics activities in enhancing the sustainable competitive advantage of the studied factory. This, in turn, reflects in improved employee performance, increased productivity, and boosted morale among individuals working in the environment, leading to the enhancement of the sustainable competitive advantage of the studied plant. This, in turn, strengthens the sustainable competitive advantage of the factory under study. The research problem is represented by the fact that the workplace suffers from low productivity due to the use of traditional tools and methods, which have a negative effect on the factory and its employees. To address this problem, the study adopts the approach of reverse logistics activities to overcome the weaknesses in the material resources used in the work environment, thereby enhancing sustainable competitive advantage. A questionnaire was used as the primary tool for data collection in the researched field, and the sample comprised employees at the (Badosh Cement Factory) in Nineveh Governorate, specifically in the city of Mosul. Data were analyzed, leading to a set of conclusions based on the results. The research also presents a series of recommendations that benefit the studied factories.

EMPLOYING A SIMULATION MODEL TO EVALUATE THE PERFORMANCE OF THE PRODUCTION SYSTEM DIVISION IN THE MATERIAL REQUIREMENTS PLANNING (MRP) SYSTEM

2024-11-11T07:34:12+00:00

The research aims to investigate the strategy for allocating mechanics of the production system consisting of materials subjected to Material Requirements Planning (MRP) system control byperformance evaluations whose components are: inventory costs, late order costs and the level of services. The research problem is mainly centred ondetermining the best model that achieves MRP based on its peculiarities as a model with complex requirements. This is because figuring out the optimal production technique and breaking the production system down into its component parts are necessary steps in the planning process. Similarly, the strategy applies to thecombinations of machines available for both types of materials. Likewise, the simulation model can equally be used on the developable production plan, which was prepared by determining the landmarks of the specific database without specific work execution by the model. On the high preparation times anda low number of elements, the research found that whenever the production system utilization is higher, the policy of fragmentation or division of the production system will be better. However, the The optimal machine combinations for medium and low utilisation levels are accessible across all versions. Additional research in operations management benefits from the scalable simulation model for many production system types.

CORPORATE GOVERNANCE - ITS STANDARDS AND ORGANIZATIONAL DIMENSIONS: AN EXPLORATORY STUDY OF SOME INTERNATIONAL EXPERIENCES IN THE APPLICATION OF GOVERNANCE STANDARDS AND DIMENSIONS

2024-11-11T07:36:14+00:00

The application of good governance rules is of great importance to public and private sector institutions, especially for companies listed in the financial markets, as they constitute an important element of the company's evaluation, and a reassuring factor for investors, which leads to gaining the confidence of dealers in the financial market. Investment managers have also become professionals who take the extent to which joint stock companies apply governance rules as a value added to the company's share, if not to say that they have a significant role in making an investment decision or not in a particular company, not only that, but governance rules have become one of the standards on which public sector institutions as well as the private sector rely. Therefore, this research is exposed to the concept of governance and its organizational aspects by referring to some international experiences in the application of governance.

SERVANT LEADERSHIP AND ITS ROLE IN REDUCING ORGANIZATIONAL CONFLICT-A SURVEY STUDY OF THE OPINIONS OF A SAMPLE OF EMPLOYEES OF THE NAJAF EDUCATION DIRECTORATE

2024-11-11T07:37:42+00:00

This research aims to test the correlation and impact relationship between the independent variable (servant leadership) with its dimensions (empowerment, helping employees, caring for employees, ethical dealings, creating value for society, emotional treatments) and the dependent variable (organizational conflict) in the Directorate of Education in Najaf Al-Ashraf and showing the extent of its application. The main problem of our research can be summarized in clarifying the role played by servant leadership in reducing organizational conflicts generated in the organization under study. The researcher adopted the exploratory approach, and the data were processed and analyzed using the statistical program Smart PLS V.4. The questionnaire was adopted as the main tool for collecting data in the organization under study. The research community reached 90 people, and thus a deliberate sample of the directorate's employees, numbering (80), was selected. (75) ready-to-analyze forms were retrieved. The most prominent conclusions show that the presence of servant leadership that serves employees and has knowledge of their needs, develops their skills and experiences, motivates them and does not lean toward one party over another, contributes significantly to reducing Conflicts between them and contributes to the organization's achievement of the goals it seeks.

DETERMINANTS OF CYBER RISK DISCLOSURE: REVIEW ARTICLE

2024-11-11T07:43:14+00:00

Disclosure of cyber risks is predominantly important, as the importance of cyber risk disclosure decisions has increased due to the large number of attacks and breaches that have affected companies' data and information. This analysis aimed to contribute to the scientific discussion to clarify the challenges facing companies in disclosing cyber risks due to rapid developments in information technology by reviewing many studies that dealt with cyber risk disclosure and the factors that affect it. Earlier studies and articles from various local, Arab, or foreign magazines were reviewed to reach the basic determinants and factors that affect this disclosure. The study reached a group of results, which were that relying on modern information technology in decision-making due to interconnected systems that contain a large set of data and information is one of the challenges that companies may face because they are more exposed to potential or actual cyber risks and the extent of the possibility of confronting and addressing these risks, in addition to another set of challenges facing companies when disclosing cyber risks, represented by previous cyber incidents, cyber security breaches, and corporate governance (board of directors size and independence, gender diversity, institutional ownership, and Foreign ownership) and the size and growth of the company, the type of activity, and the technology committee.

IS ISLAMIC FINANCE THE FUTURE OR THE PAST?

2024-11-12T16:57:04+00:00

Today, Islamic financing occupies leading positions in the world of Finance and economics. This article highlights the development, perspective and practice of Islamic finance. As well as this short analysis for 2019-2025, the strategy and future expectation of implementing Islamic financing in Indonesia and Malaysia have been studied.

THEORETICAL METHODOLOGICAL BASIS OF USING WEB TECHNOLOGIES IN CREATING EDUCATIONAL PLATFORMS IN UZBEKISTAN

2024-11-19T09:51:22+00:00

The use of distance learning systems and web platforms in the educational process is becoming increasingly important. The article discusses the main tasks of managing the process of teaching students of higher education institutions through remote web platforms to improve the educational process. The current tasks are considered as - creating models for assessing the quality and quantity of management based on modern models of training on remote web platforms and the use of their algorithms and software in the educational process.

EVALUATION OF THE FEDERAL AUDIT OFFICE ACCORDING TO THE ENABLERS STANDARDS OF THE EUROPEAN FOUNDATION FOR QUALITY MANAGEMENT MODEL EFQM

2024-11-20T13:56:41+00:00

Has become Supreme Audit Institutions and accounting plays a vital role in holding governments accountable for their management of public funds and to help ensure the transparency of this administration, which should be on these devices to organize and manage the operations and activities of their own over the way the effectiveness, in light of the global trend towards quality and organizational excellence, and the fact that devices Supreme financial Control and Accounting seek in all countries of the world to achieve the greatest possible efficiency and effectiveness in the performance of search, including access to the highest levels of quality and excellence, not only in the level of duties controls, but the overall institutional level, it was necessary for these devices from the adoption of practical management frameworks TQM help in determining the appropriate improvement activities that enable them to achieve excellent results as well as used as a tool to assess and evaluate the performance of the machine. So Find eat a specimen of the European Foundation for Quality Management (EFQM) framework represents the best practices for the application of the principles of total quality management, and focused research problem in the lack of adoption of devices supreme financial control model for assessing the level of business performance internationally recognized reflected negatively on determining the level of the performance in terms of the lack of clear strengths and weaknesses and opportunities for improvement and development should be strengthened by focusing on the relationships between people, processes and results, which will bring the development of resources and raise the quality of corporate performance, and therefore the reflection on the quality of audit work.The importance of research in two foremost importance that acquired the specimen European Foundation for Quality Management (EFQM), which provides a self-assessment tool using a detailed set of flexible standards on how and when to apply, and the second the importance of the role played by SAIs and the importance of undertaking the process of self-evaluation of its performance and find the quality of their work supervisory measurable indicators as well as determine the quality of performance checksum for each worker watchdog inside this device level. The research aims to shed light on the model of the European Foundation for Quality Management (EFQM) as a framework for the application of the principles. Was based on research into the premise of the President of the effect that the adoption of supreme financial control devices worldwide model for evaluating corporate performance represented Bonmozj European Foundation for Quality Management (EFQM) In light of the study of the research was to reach a set of conclusions, namely The model of the European Foundation for Quality Management framework to manage the performance of organizations through its standards and its activities as well as it provides an effective tool for self-assessment and institutional Keywords: evaluation, financial control, enabler criteria.

THE ROLE OF ORGANIZATIONAL AGILITY DIMENSIONS IN IMPROVING JOB PERFORMANCE: AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF TIKRIT UNIVERSITY LEADERS

2024-11-20T14:01:58+00:00

The purpose of the study was to examine the role of organizational agility in improving job performance. This was done through a random sampling of university leaders at Tikrit University, which included 66 people, including the Dean of the College and the Heads of Departments. The researchers relied on descriptive analysis and a series of SPSS statistical methods for data processing. The statistical analysis revealed several results, the most striking of which was a statistically significant effect of organizational agility dimensions (perceived agility, decision-making agility, and practiced agility) in improving functionality.

AN EFFECTIVE STUDY AND ANALYZE OF THE KNOWLEDGE MANAGEMENT EFFECT ON EDUCATIONAL SERVICES QUALITY-A FIELD STUDY ON THE AL-IRAQIA UNIVERSITY - POSTGRADUATE STUDIES DEPARTMENT

2024-11-20T14:04:38+00:00

Knowledge management is one of the basic pillars on which human resources are based, especially in academic institutions. Many researches and studies have been reviewed that are related to knowledge management in academic institutions around the world. Therefore, this article was written with the aim of studying and analyzing knowledge management and the main effect(s) on educational service(s) quality at Al-Iraqia University, Postgraduate Studies Department. In this study, there are six dimensions for knowledge management as follow: knowledge generation, storage, and distribution. Also, quality of educational services. The study community in this article included 40 faculty members at the university - Postgraduate Studies Department. An effective questionnaire is prepared and then it is distributed to the sample members. The number of returned-back questionnaires was 30. For analytical and statistical purposes, the descriptive analytical approach was used with the help of the Statistical Package for Social Sciences (SPSS) program to derive results. These results showed that there is a very clear moral effect with statistical significance, especially in knowledge management and its dimensions. This article also provides some interest recommendations, also adopting plans to develop and highlight the skills and capabilities of faculty members, as well as increasing interest in the quality of educational services by offering student support services by activating the Academic Guidance Committee for Students as well as the Student Activities Committee.

THE ROLE OF STRATEGIC CREATIVITY CAPABILITIES IN ENHANCING SUSTAINABLE COMPETITIVE ADVANTAGE-A SURVEY STUDY ON A SAMPLE OF PRIVATE BANKS IN BAGHDAD

2024-11-20T14:07:16+00:00

This study addressed the impact of strategic creativity capabilities with sustainable competitive advantage as a responsive variable through external marketing strategy. This study was launched from an intellectual dilemma with two dimensions, a theoretical dimension represented in the scarcity of writings that addressed the impact of strategic creativity capabilities on building sustainable competitive advantage, as strategic creativity capabilities and sustainable competitive advantage were not addressed by researchers, as well as how to determine the readiness of business organizations to work based on strategic creativity capabilities and explain their impact on building sustainable competitive advantage. The study aims to provide a theoretical framework for strategic creativity, and to try to test the Iraqi environment to embrace these modern concepts, and to find the relationship between building sustainable competitive advantage. The study method was a descriptive analytical method, and the study identified a set of hypotheses as temporary, speculative answers to the study problem, which were tested with non-parametric statistical tools. A random sample of (106) managers from senior, middle and supervisory management was selected in a sample of private Iraqi banks. The study concluded that strategic creativity capabilities improve in building sustainable competitive advantage for banks. This shows that the role of strategic creativity capabilities is distinctive in building sustainable competitive advantage. The study recommended the necessity of investing in strategic creativity capabilities in achieving sustainable competitive advantage, encouraging Iraqi private banks to build flexible organizational structures, linking reward policies and development programs with existing skills and granting them on a collective basis, and the necessity of using modern technology and adopting an advanced system.

ANALYSIS OF PERFORMANCE INDICATORS OF THE IRAQ STOCK EXCHANGE

2024-11-20T14:11:41+00:00

This research aims to shed light on the reality of the Iraq Stock Exchange, focusing on identifying the main performance indicators of the financial market, which include: the general price index, trading volume index, market value index, and turnover index. The index of the number of companies was excluded from the statistical analysis as it remained constant throughout the research period, with 103 companies listed on the Iraq Stock Exchange. Data were collected from the daily trading session reports of the Iraq Stock Exchange during the official working days, over a period of three months (from 2/5/2019 to 31/7/2019). The findings revealed weak market performance and notable fluctuations in the indicators during the research period, reflecting the performance of the listed companies. The research concluded with several recommendations and findings that could be beneficial to investors and the financial market authorities to enhance market performance.