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Internal control and its role in enhancing the credibility of financial reporting and transparency: an exploratory study of the opinions of a sample of auditors at the Northern Technical University 内部控制及其在提高财务报告可信度和透明度方面的作用:对北方工业大学审计员意见样本的探索性研究
Pub Date : 2023-07-10 DOI: 10.56286/ntujahs.v3i3.366
Anfal Sabir Shareef, May Zuhair Younis, Hani Jabber Al-sadia
This study aims to identify the correlation and effect between internal control (an independent variable) and its dimensions represented by (control environment, information and communication systems, control procedures, risk assessment, control) and transparency as a (dependent variable) through its dimensions represented by (trust and empowerment, Issue, Integrity, Participation) through a survey of the opinions of a sample of accountants and auditors at the Northern Technical University. To achieve the goal of the study, a questionnaire was prepared and distributed in the researched organization as a random sample of ( ) individuals. The study relied on the descriptive analytical approach to answer the hypotheses of the study and reach the results. The study concluded that internal control has a positive and significant impact on transparency, while the influence process extended to reflect the impact of each dimension of internal control on transparency. The study recommended the need to work on continuous training for accountants and auditors to deepen their awareness of the importance of internal control in order to achieve transparency and conduct more studies to serve Iraqi organizations.
本研究旨在通过对北方工业大学的会计师和审计师进行抽样调查,确定内部控制(自变量)与其(控制环境、信息和通信系统、控制程序、风险评估、控制)所代表的维度,以及作为(因变量)的透明度与其(信任和授权、问题、诚信、参与)所代表的维度之间的相关性和影响。 为实现研究目标,我们编制了一份调查问卷,并在所研究的组织中随机抽样( )人进行发放。研究采用描述性分析方法来回答研究假设并得出结果。 研究得出的结论是,内部控制对透明度具有积极而显著的影响,而影响过程的扩展则反映了内部控制的各个维度对透明度的影响。 研究建议有必要对会计师和审计师进行持续培训,加深他们对内部控制重要性的认识,以实现透明度,并开展更多研究,为伊拉克各组织服务。
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引用次数: 0
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.453
Hiba Mohammed Hussein, Israa Wadullah Qasim
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引用次数: 0
The role of self-awareness in achieving strategic renewal An analytical study of the opinions of administrative leaders in a sample of Iraqi private universities 自我意识在实现战略更新中的作用对伊拉克私立大学行政领导意见样本的分析研究
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.375
Noor Aboud Ali, Maysoon Abdullah AL-Shilema
This study aims to clarify the role of self-awareness as an independent variable represented by (the cognitive dimension, the emotional dimension, the behavioral dimension, and self-confidence) in achieving strategic renewal as a dependent variable represented by (exploratory strategic renewal, investment strategic renewal, and strategic renewal at the level of Entrepreneurship, leadership participation), and the descriptive analytical approach was adopted, in order to present the theoretical side of the study, and analyze and interpret the data obtained. University Heritage), and an intentional random sample was selected, with (60) individuals from the administrative leaders in (10) faculties of The surveyed universities, and a questionnaire was distributed to them, (53) valid questionnaires were answered for analysis, and the data was analyzed by adopting a set of statistical methods in the (SPSS) program, in order to test hypotheses, and verify their validity, and based on the results of the description and diagnosis of the study variables, and their dimensions And for the results of testing the relationships that were identified, the study reached a set of conclusions, the most important of which are: There is a significant correlation between self-awareness and strategic renewal, as well as a significant effect of self-awareness in strategic renewal, and the study included A number of proposals for universities, the most important of which is the need to increase the interest of the surveyed universities in self-awareness because of its role in achieving strategic renewal and making it a part of its culture and working to disseminate it at all levels of the university and encourage the presentation of innovative and creative ideas that contribute to investing in leaders' self-awareness perceptions.
本研究旨在明确自我意识作为自变量(认知维度、情感维度、行为维度、自信维度)在实现战略更新中作为因变量(探索性战略更新、投资性战略更新、创业层面战略更新、领导参与层面战略更新)的作用,并采用描述性分析方法。为了呈现研究的理论方面,并对所获得的数据进行分析和解释。,随机抽取被调查高校(10)个院系的行政领导(60)人,向其发放问卷,回收53份有效问卷进行分析,并采用SPSS程序中的一套统计方法对数据进行分析,以检验假设,验证其有效性,并根据研究变量的描述和诊断结果,以及它们的维度,对于所确定的关系的测试结果,研究得出了一系列结论,其中最重要的是:自我意识与战略更新之间存在显著的相关性,以及自我意识对战略更新的显著影响,研究包括对大学的一些建议,其中最重要的是需要提高被调查大学对自我意识的兴趣,因为它在实现战略更新方面的作用,使其成为其文化的一部分,并努力在大学的各个层面传播它,并鼓励提出创新和创造性的想法,有助于投资于领导者的自我意识观念。
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引用次数: 0
The role of operational performance in supporting the financial flexibility of the company by applying to a group of companies listed on the Qatar Stock Exchange for the period (2009-2020) 运营绩效在支持公司财务灵活性方面的作用,适用于在卡塔尔证券交易所上市的一组公司,期间(2009-2020)
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.475
Raghad Reath, Rawaa Ahmad
The study aimed to evaluate the operational performance of the company and explain its role in supporting its financial flexibility by following the method of descriptive and quantitative analysis. To achieve this aim, operational cash (OCF, current asset turnover CAT) and financial flexibility measurement based on the indicator (debt flexibility + cash flexibility) have been applied to a group of companies listed on the Qatar Stock Exchange consisting of (6) companies and for the years (2009-2020), Furthermore, showing the impact of Operational performance indicators as an independent variable in financial flexibility as a dependent variable using multiple regression analysis. Results showed that the highest positive significant effect of operational performance on financial flexibility was in (Qatar Fuel Company and Qatar Cement Company), while the rest of the companies did not show a clear effect, as for the results of the regression measurement for the total companies, it was found that there is a significant non-strong impact between operational performance in financial flexibility. Finally, there are a set of recommendations were made, the most important of which is the need to study and identify the influencing factors On the financial flexibility of companies with the need to develop and adopt new models for measuring operational performance.
本研究旨在通过描述性和定量分析的方法来评估公司的经营绩效,并解释其在支持其财务灵活性方面的作用。为了实现这一目标,将经营性现金(OCF,流动资产周转率CAT)和基于指标(债务灵活性+现金灵活性)的财务灵活性测量应用于由(6)家公司组成的卡塔尔证券交易所上市公司组,并于2009-2020年(2009-2020年),进一步使用多元回归分析显示了经营绩效指标作为自变量对财务灵活性作为因变量的影响。结果表明,经营绩效对财务灵活性的正向显著影响最高的是(卡塔尔燃料公司和卡塔尔水泥公司),而其余公司没有表现出明显的影响,对于所有公司的回归测量结果,发现经营绩效对财务灵活性存在显著的非强影响。最后,提出了一系列建议,其中最重要的是需要研究和确定公司财务灵活性的影响因素,需要开发和采用新的模型来衡量经营绩效。
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引用次数: 0
The Role of Soft Skills in High Performance Organizations: An Exploratory Study of the Opinions of a Sample of Employees in Tourism Companies 软技能在高绩效组织中的作用:旅游公司员工意见样本的探索性研究
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.476
Shakir Mahmood Awid, Elaf Sabir Shareef
The aim of the research is to determine the correlation and influence relationships between the independent variable (soft skills) and its dimensions represented by (communication, cooperation and teamwork, crisis management, initiative, time management) in the dependent variable (high performance organizations) and its dimensions represented by (leadership, strategy, (Individuals and roles, the external environment). The research relied on the analytical descriptive approach in analyzing the data, and the questionnaire form was used as a main tool for the study in data collection, and (40) forms were distributed to workers in tourism companies in 35 forms were retrieved, and after examining the forms it was found that 4 Forms not valid for analysis, and the number of valid forms for analysis became 31. The study reached a number of conclusions, the most important of which are the varying values ??of the correlation coefficient between each dimension of the dimensions of high performance organizations and between soft skills, as we find that the dimension (strategy) has obtained the highest value of the correlation coefficient with soft tasks compared to other dimensions (leadership, individuals and roles). The study concluded its endeavor with a number of proposals, the most important of which are: working on continuous training for workers to deepen their awareness of the importance of soft skills to reach the organization with high performance and conducting more studies to serve Iraqi organizations, and the researchers used the statistical program (SPSS.V24) to analyze data and draw conclusions.
本研究的目的是确定自变量(软技能)与因变量(高绩效组织)与因变量(领导、战略、个人与角色、外部环境)所代表的维度(沟通、合作与团队、危机管理、主动性、时间管理)之间的相关关系和影响关系。本研究采用分析描述性的方法对数据进行分析,在数据收集方面以问卷形式作为研究的主要工具,向旅游公司员工发放了40份表格,回收了35份表格,经检查发现有4份表格不适合分析,有效表格的数量为31份。研究得出了许多结论,其中最重要的是变化的值??在高绩效组织各维度与软技能之间的相关系数中,我们发现,与其他维度(领导力、个人和角色)相比,战略维度与软任务的相关系数最高。该研究以一些建议结束了其努力,其中最重要的是:致力于对工人的持续培训,以加深他们对软技能重要性的认识,以达到高绩效的组织,开展更多的研究,为伊拉克组织服务,研究人员使用统计程序(SPSS.V24)来分析数据并得出结论。
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引用次数: 0
Dimensions of Marketing Intelligence An exploratory study of the opinions of a number of employees of the Green Fields Dairy Production Company Ltd 营销智能的维度——对绿地乳业有限公司部分员工意见的探索性研究
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.478
Sawsan Ibrahim Ragab, Abdullah Farhan Mahmoud
The aim of the current research is to describe and diagnose the level of awareness of the two scientists in the researched company about the dimensions of marketing intelligence represented by (customer intelligence, market intelligence, product intelligence, competitor intelligence, and supplier intelligence) among the employees of the Green Fields Dairy Company Ltd., with the aim of showing their level of awareness of these Dimensions. Therefore, the researchers sought to include the dimensions of marketing intelligence and its measures in this research in an attempt to identify the reality of the dimensions of marketing intelligence in the company in question. Dimensions of marketing intelligence? In order to answer this question, two main hypotheses were adopted. 1- There is a certain level (high - medium - low) of using the dimensions of marketing intelligence by the company's employees. 2- The two scientists surveyed in the company do not have a clear and accurate awareness of the dimensions of marketing intelligence. And they were tested using the appropriate statistical tools through a questionnaire form prepared and distributed for this purpose, as (83) forms were distributed and were fully recovered, that is, by (100%), the results of the statistical analysis showed that the answers of the respondents were in the positive direction, which enabled the researchers From presenting a set of conclusions, the most important of which were: 1- Marketing intelligence is a component of total intelligence and one of the dimensions of marketing intelligence for market-oriented productive companies. 2- The results of the analysis showed that the answers of the respondents in the company in question focus in the positive direction on all dimensions of marketing intelligence, and this indicates the use of the dimensions of marketing intelligence represented (customer intelligence, market intelligence, competitor intelligence, and supplier intelligence) by employees in varying proportions. A set of proposals that are consistent with the conclusions presented by the research were also presented. 1- Introducing gradual improvements to the products and ways of doing business in the company in question by giving global individuals training opportunities that contribute to enhancing their skills and abilities, making the company able to achieve the optimal investment of all resources. 2- Establishing a clear future vision consistent with the objectives of the company under study and serving it, and working to deliver this vision to the workers in a convincing and simplified manner that contributes to motivating them towards achieving it and reaching it by working in a team spirit and enhancing cooperation between the company’s departments and its affiliated laboratories.
当前研究的目的是描述和诊断被研究公司的两位科学家对Green Fields Dairy company Ltd.员工中营销情报(客户情报、市场情报、产品情报、竞争对手情报和供应商情报)所代表的维度的认识水平,目的是显示他们对这些维度的认识水平。因此,研究人员试图将营销情报的维度及其措施包括在本研究中,试图确定公司营销情报维度的现实。营销情报的维度?为了回答这个问题,我们采用了两个主要假设。1-公司员工使用营销情报的维度有一定程度(高-中-低)。2-在公司接受调查的两位科学家对营销情报的维度没有清晰准确的认识。并通过为此准备和分发的问卷表格,使用相应的统计工具进行检验,由于(83)份表格的分发和完全回收,即(100%),统计分析的结果表明,受访者的答案是积极的,这使得研究人员提出了一组结论,其中最重要的是:营销情报是总情报的一个组成部分,是面向市场的生产型公司营销情报的一个维度。2-分析结果表明,该公司受访者对营销情报的所有维度的回答都集中在积极的方向上,这表明员工以不同的比例使用了所代表的营销情报的维度(客户情报、市场情报、竞争对手情报和供应商情报)。还提出了一套与研究结论相一致的建议。1-通过为全球员工提供培训机会,提高他们的技能和能力,逐步改进公司的产品和经营方式,使公司能够实现所有资源的最佳投资。2-建立与公司目标一致的清晰的未来愿景,并努力以令人信服和简化的方式向员工传达这一愿景,通过团队合作精神和加强公司各部门及其附属实验室之间的合作,有助于激励他们实现和实现这一愿景。
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引用次数: 0
The Extent to Which the Strategic Spectrum is Employed in the Marketing of pharmaceutical products, an exploratory study in a number of drug stores and medical supplies in the city of Mosul 战略频谱在医药产品营销中的应用程度,对摩苏尔市一些药店和医疗用品进行的探索性研究
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.468
Ayman Jasem, Yaser Daood
The objective of the research was to determine the extent to which the strategic spectrum is employed in the pharmaceutical industries marketing outlets. The warehouses of medicines and medical supplies operating in the city of Mosul were a research field through which data were collected and obtained from the research sample, who numbered (33) individuals working in the researched drug stores. The questionnaire was then used as a main tool for collecting the required data from the research sample, and based on a set of statistical methods, the data were analyzed and hypotheses tested, using the statistical software (SPSS). The competition taking place among them, and the research presented a set of proposals, the first of which is the necessity of making the strategic spectrum an entry point and an approach in diversifying business models that the researched assets can adopt in their quest to develop their position in the market.
研究的目的是确定在何种程度上的战略频谱是采用在制药行业的营销网点。在摩苏尔市经营的药品和医疗用品仓库是一个研究领域,通过它收集和从研究样本中获得数据,研究样本共有33名在研究药品商店工作的个人。然后以调查问卷为主要工具,从研究样本中收集所需的数据,并根据一套统计方法,使用统计软件(SPSS)对数据进行分析和假设检验。竞争发生在他们之间,研究提出了一套建议,其中第一个是必须使战略频谱作为切入点和多样化的商业模式的方法,研究的资产可以在寻求发展他们在市场中的地位时采用。 & # x0D;
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","PeriodicalId":149763,"journal":{"name":"NTU journal for Administrative and Human Sciences (JAHS)","volume":"157 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136047718","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
Diagnosing the dimensions of wise leadership among working leaders in the Mosul Municipality 诊断摩苏尔市工作领导人中明智领导的维度
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.477
Maysoon Abdullah AL-Shilema, Ahmed Walid Talal Al-Hamad
The current study aims to reveal the availability of dimensions of wise leadership among the leaders working in the Directorate of Municipality of Mosul. In order to achieve what it aimed at, the study adopted the (descriptive-analytical) approach by presenting the theoretical intellectual frameworks, processing the data obtained from the questionnaire, as the main study tool, and analyzing and then interpreting it. after the study community was defined in a number of formations affiliated to the Directorate of Municipality of Mosul, and a random sample was selected, the size of which was (338) individuals, as a representative sample of its community of (2320) individuals, The study used a set of statistical tools and methods to analyze the response of the respondents, which included (the arithmetic mean, standard deviation, response rate), through the use of the statistical packages represented by. (SPSS V.26). The study reached a set of conclusions, the most important of which is the availability of wise leadership dimensions in a good degree in the researched organization, from the point of view of its employees. Giving workers the opportunity to express opinions and participate in decision-making processes, adopting transparency and ensuring the free flow of information and easy access for individuals.
目前的研究旨在揭示在摩苏尔市理事会工作的领导人之间的明智领导的维度的可用性。为了达到研究的目的,本研究采用了(描述-分析)的方法,提出理论智力框架,处理从问卷中获得的数据,作为主要的研究工具,分析和解释。在摩苏尔市政府下属的若干单位中定义了研究社区,并随机选择了一个规模为(338)个人的样本,作为其社区(2320)个人的代表性样本。该研究使用了一套统计工具和方法来分析受访者的反应,其中包括(算术平均值,标准差,回复率),通过使用代表的统计软件包。(SPSS V.26)。研究得出了一系列结论,其中最重要的是,从员工的角度来看,在被研究的组织中,明智的领导维度在很大程度上是可用的。给予工人表达意见和参与决策过程的机会,采用透明度,确保信息的自由流动和个人的方便获取。
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引用次数: 0
Memory in the poetry of Alawi Al-Hashem 阿拉维·哈希姆诗歌中的记忆
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.474
Mahmoud Khalif Khudair al-Hayani
The concept of memory overlaps and intertwines with many concepts close to it, including: remembrance, image, past, time, mind, matter, experience, feeling, imagination, knowledge, history, oblivion, narration, story, metaphor, identity, personality, writing, dream...etc, and other concepts that focus on the work of memory in humans, but the relationship of memory to imagination It took diverse and complex images that were embodied in the creative work. The convergence between the trinity of imagination, memory and beauty worked to form an image or a snapshot that formed interlaced references that affected the creative work. And from the present to the future, memory is the identity that worked within the fabric of the text as intertexts, dialogue, or references that took an allegorical image that revealed the contents of consciousness or the poetic self and what it could offer of semantic reproduction furnishing the past; For the purpose of revealing the meaning of existence that was linked to the free imagination’s ability to shape the worlds of the past in accordance with achieving a balance between the creative ability to transform memory into an activity and dynamism that forms beautiful worlds for lived reality, which we can sense in the creative imagination in the experience of the Bahraini poet Alawi Al-Hashemi.
记忆的概念与许多与其相关的概念重叠并交织在一起,包括:记忆、形象、过去、时间、思想、物质、经验、感觉、想象、知识、历史、遗忘、叙述、故事、隐喻、身份、个性、写作、梦想……等等,以及其他关注人类记忆工作的概念,但记忆与想象的关系,在创造性的工作中体现了多样化和复杂的图像。想象力、记忆和美感三者的融合形成了一幅图像或一张快照,这些图像或快照形成了相互交织的参考,影响了创造性的工作。从现在到未来,记忆是在文本结构中起作用的身份作为互文,对话或参考,它采用寓言形象揭示了意识的内容或诗意的自我以及它可以提供的语义再现提供了过去;为了揭示与自由想象力塑造过去世界的能力相联系的存在意义,根据实现将记忆转化为活动的创造性能力与为生活现实形成美丽世界的活力之间的平衡,我们可以在巴林诗人阿拉维·哈什米的经验中感受到创造性想象力。
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","PeriodicalId":149763,"journal":{"name":"NTU journal for Administrative and Human Sciences (JAHS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136047489","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
The psychology of behavioral finance and its impact on financial Soundness indicators - An analytical study for a sample of banks listed in the Iraq Stock Exchange 行为金融学的心理学及其对财务健全性指标的影响——以伊拉克证券交易所上市银行为样本的分析研究
Pub Date : 2023-04-05 DOI: 10.56286/ntujahs.v3i2.465
Doaa Nouman Al-Husseini, Laila Abdul Karim Al- Hashemi, Ashti Abdulsattar Abdulghani AL-Mizori
The study aims to identify the primary elements that explain patterns of investor behavior in financial markets and assess them using behavioral financial indicators, as understanding such psychological factors aids in the correct forecast of such investors' future actions. The study's problem was to evaluate the impact of financial behavior psychology knowledge on achieving financial soundness. The study employed a descriptive-analytical technique based on financial analysis tools to evaluate behavioral financial and financial soundness indicators; additionally, statistical analysis was performed to determine the extent of the impact of behavioral finance on financial soundness indicators. The study concluded several findings and recommendations, the most important of which is the close relationship between the returns of market shares and the returns achieved by the bank as a result of its banking activity, and this close relationship is due to an increase in the sale and purchase orders of the bank's shares, which encourages investors to deal with banks in the form of deposit and borrowing, then using the money by the banks to invest. Finally, it was determined that accounting returns have a longer-term link with stock returns than a shorter-term relationship.
该研究旨在确定解释金融市场中投资者行为模式的主要因素,并使用行为金融指标对其进行评估,因为了解此类心理因素有助于正确预测此类投资者的未来行为。本研究的问题是评估财务行为心理学知识对实现财务稳健的影响。本研究采用基于财务分析工具的描述性分析方法对行为财务指标和财务稳健性指标进行评价;此外,还进行了统计分析,以确定行为金融对财务健全性指标的影响程度。该研究总结了几个发现和建议,其中最重要的是市场份额的回报与银行因其银行业务活动而获得的回报之间的密切关系,这种密切关系是由于银行股票的买卖订单增加,这鼓励投资者以存款和借款的形式与银行打交道,然后使用银行的钱进行投资。最后,确定会计收益与股票收益的长期联系比短期关系更紧密。
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引用次数: 0
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NTU journal for Administrative and Human Sciences (JAHS)
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