Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/185-202
{"title":"The Relationship between Organizational Cynicism and Proactive Performance: the Interactive Role of Moral Disengagement","authors":"","doi":"10.52113/6/2022-12-4/185-202","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/185-202","url":null,"abstract":"","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116434912","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}
Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/203-213
Dr. Hussein Ali, Oaish Al-Shamy, M. Kasim, M. Jalod
Over several centuries, the world has witnessed different stages, developments, and major transformations. It has accelerated, grown, and increased in speed and importance recently. After discovering alternatives to energy and electric generation through renewable energy sources, it relied on traditional energy sources, which provided the world with a clean, inexhaustible energy that contributes greatly to achieving the goals and indicators of sustainable development. After the traditional energy sources were the first source and what they left behind from the effects and residues, global warming and the ozone hole accelerated the discovery of non-traditional sources to get rid of the effects and repercussions of using depleted energy (fossil fuels). It is characterized by being available, cheap, and clean in its uses from its multiple sources such as solar energy, wind sources, hydroelectric energy, tides, and others that work to maximize electrical generation to achieve the goals of sustainable development in various countries, including Arab countries, especially Iraq.
{"title":"The Reality of Renewable Energy and Sustainable Development in Iraq","authors":"Dr. Hussein Ali, Oaish Al-Shamy, M. Kasim, M. Jalod","doi":"10.52113/6/2022-12-4/203-213","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/203-213","url":null,"abstract":"Over several centuries, the world has witnessed different stages, developments, and major transformations. It has accelerated, grown, and increased in speed and importance recently. After discovering alternatives to energy and electric generation through renewable energy sources, it relied on traditional energy sources, which provided the world with a clean, inexhaustible energy that contributes greatly to achieving the goals and indicators of sustainable development. After the traditional energy sources were the first source and what they left behind from the effects and residues, global warming and the ozone hole accelerated the discovery of non-traditional sources to get rid of the effects and repercussions of using depleted energy (fossil fuels). It is characterized by being available, cheap, and clean in its uses from its multiple sources such as solar energy, wind sources, hydroelectric energy, tides, and others that work to maximize electrical generation to achieve the goals of sustainable development in various countries, including Arab countries, especially Iraq.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125730305","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}
Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/173-184
{"title":"Accounting or Environmental Costs and Their Impact on the Consumer’s Purchase Decision During the Corona Pandemic (Applied Research in Al-Kindi Company and Al-Mansour Company for Pharmaceutical Industries)","authors":"","doi":"10.52113/6/2022-12-4/173-184","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/173-184","url":null,"abstract":"","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121473331","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}
Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/128-141
{"title":"The Extent to Which it is Possible to Measure the Quality Requirements of Professional Performance in External Audit Offices (a Field Study on External Audit Offices in the State of Khartoum – Sudan)","authors":"","doi":"10.52113/6/2022-12-4/128-141","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/128-141","url":null,"abstract":"","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131686261","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}
Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/232-248
{"title":"Developing Management Skills on the Financial Performance of SMEs is a Priority in Iraq","authors":"","doi":"10.52113/6/2022-12-4/232-248","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/232-248","url":null,"abstract":"","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"324 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121577058","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}
Pub Date : 2022-12-31DOI: 10.52113/6/2022-12-4/50-65
{"title":"The Structure of Public Revenues and Their Impact on the Public Budget Using the Self-Distributed Deceleration Model (ARDL)","authors":"","doi":"10.52113/6/2022-12-4/50-65","DOIUrl":"https://doi.org/10.52113/6/2022-12-4/50-65","url":null,"abstract":"","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116800422","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}
Pub Date : 2022-06-30DOI: 10.52113/6/2022-12-2/60-83
Jihan salman Alawi
The study aims to determine the role of using modern technologies for the supply chain (purchasing, production, storage, and marketing techniques) in achieving logistical excellence in the General Company for Food Products. The researcher used the descriptive approach and relied on a questionnaire form, which the main tool in collecting data, where distributed to a sample of department heads and people's officials, who numbered (52) respondents. The spss v23 program was used to analyze the data and extract the results. One of the results of the study is the existence of a relationship and an impact of the use of modern technologies for the supply chain on achieving logistical excellence. The most important recommendations it is necessary to adopt modern technologies for the supply chain (purchasing, production, warehousing and marketing) because of its role in achieving logistical excellence for the company in question.
{"title":"The Role of Using Modern Techniques of Supply Chain in Achieving Logistics Excellence","authors":"Jihan salman Alawi","doi":"10.52113/6/2022-12-2/60-83","DOIUrl":"https://doi.org/10.52113/6/2022-12-2/60-83","url":null,"abstract":"The study aims to determine the role of using modern technologies for the supply chain (purchasing, production, storage, and marketing techniques) in achieving logistical excellence in the General Company for Food Products. The researcher used the descriptive approach and relied on a questionnaire form, which the main tool in collecting data, where distributed to a sample of department heads and people's officials, who numbered (52) respondents. The spss v23 program was used to analyze the data and extract the results. One of the results of the study is the existence of a relationship and an impact of the use of modern technologies for the supply chain on achieving logistical excellence. The most important recommendations it is necessary to adopt modern technologies for the supply chain (purchasing, production, warehousing and marketing) because of its role in achieving logistical excellence for the company in question.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114207967","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}
Pub Date : 2022-06-30DOI: 10.52113/6/2022-12-2/29-45
Adwa K. H. Al-Jarrah
The aim of the current research is to shed light on the role of sustainable social responsibility as an independent variable represented by its dimensions(economic dimension, legal dimension, moral dimension, charitable dimension) in organizational trust as a dependent variable represented by (trust in the direct supervisor, trust in senior management, trust in colleagues work) and that this organizational confidence is formed by the employees of the organization in which they work on the one hand, and the enhancement of the customer’s confidence in the organization he deals with on the other hand, in an attempt by the researcher to shed light on the importance of sustainable social responsibility and the mechanisms and methods that organizations should adopt in order to Enhancing this responsibility, and in order to achieve the goal of the research, a hypothetical model was designed that shows the nature of the correlation and impact relationships between the research variables and its dimensions. A questionnaire on an intentional sample that consisted of a number of department heads and their rapporteurs in addition to a number of unit and division officials, where (33) questionnaires were retrieved, which were subjected to It was analyzed using the statistical program (SPSS 24), and the research reached a number of conclusions, the most important of which is that sustainable social responsibility revolves around the obligations and duties of the individual and society, which contribute to clarifying the extent of the individual's belonging to the society in which he lives.
{"title":"The role of sustainable social responsibility in organizational trust An exploratory study of the opinions of a sample of employees at the University of Mosul","authors":"Adwa K. H. Al-Jarrah","doi":"10.52113/6/2022-12-2/29-45","DOIUrl":"https://doi.org/10.52113/6/2022-12-2/29-45","url":null,"abstract":"The aim of the current research is to shed light on the role of sustainable social responsibility as an independent variable represented by its dimensions(economic dimension, legal dimension, moral dimension, charitable dimension) in organizational trust as a dependent variable represented by (trust in the direct supervisor, trust in senior management, trust in colleagues work) and that this organizational confidence is formed by the employees of the organization in which they work on the one hand, and the enhancement of the customer’s confidence in the organization he deals with on the other hand, in an attempt by the researcher to shed light on the importance of sustainable social responsibility and the mechanisms and methods that organizations should adopt in order to Enhancing this responsibility, and in order to achieve the goal of the research, a hypothetical model was designed that shows the nature of the correlation and impact relationships between the research variables and its dimensions. A questionnaire on an intentional sample that consisted of a number of department heads and their rapporteurs in addition to a number of unit and division officials, where (33) questionnaires were retrieved, which were subjected to It was analyzed using the statistical program (SPSS 24), and the research reached a number of conclusions, the most important of which is that sustainable social responsibility revolves around the obligations and duties of the individual and society, which contribute to clarifying the extent of the individual's belonging to the society in which he lives.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124592817","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}
Pub Date : 2022-06-30DOI: 10.52113/6/2022-12-1/84-95
H. A. Alattabi, B. H. Albadri
The research aims to investigate the existence of a direct causal relationship between selected agricultural vari-ables: agricultural output (as a representative of growth in the agricultural sector), agricultural terms of trade as a completely new variable in agricultural studies in recent years, agricultural labour which is an important part in the total workforce for Iraq, and finally, agricultural investment because of its importance and vital role in the production process, creating job opportunities, and then raising the level of employment, then it's role to achieving agricultural growth and development. For this purpose, the researchers used the Toda-Yamamoto causality methodology for a time series covering from 1990 to 2019. The research found a causal relationship between the agricultural terms of trade TOT and the agricultural labour LA towards agricultural product AP, and the existence of a significant causal relationship from all variables towards agricultural investment INV. Therefore, the research recommends taking in consideration the results mentioned above and working to exploit the opportunities provided by the relationships among studied variables to avoid the reasons for problems such as the presence of terms of trade not in the interest of Iraq, as well as emphasizing the good opportunities, such as the crucial role of agricultural investment in raising the level of agricultural product and employment. As well as the need to adopt the terms of trade criteria as one of the important indicators in making government policies related to the production and export of agricultural products.
{"title":"MEASURING AND ANALYSING THE CAUSAL RELATIONSHIP BETWEEN AGRICULTURAL TERMS OF TRADE AND SOME AGRICULTURAL VARIABLES IN IRAQ FOR THE PERIOD 1990-2019","authors":"H. A. Alattabi, B. H. Albadri","doi":"10.52113/6/2022-12-1/84-95","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/84-95","url":null,"abstract":"The research aims to investigate the existence of a direct causal relationship between selected agricultural vari-ables: agricultural output (as a representative of growth in the agricultural sector), agricultural terms of trade as a completely new variable in agricultural studies in recent years, agricultural labour which is an important part in the total workforce for Iraq, and finally, agricultural investment because of its importance and vital role in the production process, creating job opportunities, and then raising the level of employment, then it's role to achieving agricultural growth and development. For this purpose, the researchers used the Toda-Yamamoto causality methodology for a time series covering from 1990 to 2019. The research found a causal relationship between the agricultural terms of trade TOT and the agricultural labour LA towards agricultural product AP, and the existence of a significant causal relationship from all variables towards agricultural investment INV. Therefore, the research recommends taking in consideration the results mentioned above and working to exploit the opportunities provided by the relationships among studied variables to avoid the reasons for problems such as the presence of terms of trade not in the interest of Iraq, as well as emphasizing the good opportunities, such as the crucial role of agricultural investment in raising the level of agricultural product and employment. As well as the need to adopt the terms of trade criteria as one of the important indicators in making government policies related to the production and export of agricultural products.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131633752","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}
Pub Date : 2022-06-30DOI: 10.52113/6/2022-12-1/96-106
Saad Faysal, Ali Saad Mohammed, Asaad Mansour Abd AlQureishi
The main purpose of this study is to examine the impact of audit quality on the financial performance for three neighboring countries, namely Iraq, Saudi Arabia and Iran, which could be an important reference for other similar studies in this region, the study sample consisted of 210 views (company - year) for Iraq, 732 views (company - year) for Saudi Arabia, and 846 views (company - year) for Iran, for six consecutive years from 2014-2019. Multiple linear regression analysis was used for this type of data. Our results indicate there is positive role that audit quality plays on financial performance. It seems that audit quality is of great interest to the three countries, as the general culture that these countries enjoy can impose a certain pattern of important decisions in the quality audit. In the same context, our results support the reduction of the agency problem between shareholders and managers. The results of the study also reveal the role of company size in improving financial performance. And since this study presents results for three countries, it can be relied upon in the future as an important reference by the foreign and local investor in choosing the optimal investment and maximizing the wealth of shareholders in the countries of the region.
{"title":"The impact of audit quality on financial performance: Evidence from Iraq, Saudi Arabia and Iran","authors":"Saad Faysal, Ali Saad Mohammed, Asaad Mansour Abd AlQureishi","doi":"10.52113/6/2022-12-1/96-106","DOIUrl":"https://doi.org/10.52113/6/2022-12-1/96-106","url":null,"abstract":"The main purpose of this study is to examine the impact of audit quality on the financial performance for three neighboring countries, namely Iraq, Saudi Arabia and Iran, which could be an important reference for other similar studies in this region, the study sample consisted of 210 views (company - year) for Iraq, 732 views (company - year) for Saudi Arabia, and 846 views (company - year) for Iran, for six consecutive years from 2014-2019. Multiple linear regression analysis was used for this type of data. Our results indicate there is positive role that audit quality plays on financial performance. It seems that audit quality is of great interest to the three countries, as the general culture that these countries enjoy can impose a certain pattern of important decisions in the quality audit. In the same context, our results support the reduction of the agency problem between shareholders and managers. The results of the study also reveal the role of company size in improving financial performance. And since this study presents results for three countries, it can be relied upon in the future as an important reference by the foreign and local investor in choosing the optimal investment and maximizing the wealth of shareholders in the countries of the region.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115342577","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}
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