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The effect of environmental accounting as a transparency method the governance on financial results and improvement of the value of economic units 环境会计作为一种透明的治理方法对财务结果和经济单位价值提升的影响
Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/185-199
Amel Merzah Sakhil
The goal of this analysis is to investigate and assess the impact of governance structures on the disclosure of environmental accounting on financial results and firm valuation. The research was carried out on companies listed on the Iraq Stock Exchange in the hospitality sub-sector for the duration of 2015–2019. Sampling is achieved by purposeful sampling. Path analysis and moderated regression analysis are the analysis techniques utilized (MRA). The findings of the direct impact test analysis indicate that the structures of corporate governance that are proxies of global investment and systemic ownership do not influence financial efficiency and corporate valuation. The number of meetings of the audit committee has a considerable impact on financial results and firm value. Financial success has a significant influence on the valuation of firms. Financial results at firm valuation should not be mediated by financial results at firm valuation. Financial performance has been found to be moderated (weaken) by environmental accounting accounts as compared to the company’s valuation. The study also recommends that environmental accounting transparency will weaken financial results relative to firm valuation, which requires the company to improve disclosures in environmental accounting to moderate financial results toward firm valuation.
本分析的目的是调查和评估治理结构对财务结果和公司估值的环境会计披露的影响。该研究是在2015-2019年期间对在伊拉克证券交易所上市的酒店分行业公司进行的。抽样是通过有目的的抽样来实现的。通径分析和适度回归分析是所使用的分析技术。直接影响检验分析的结果表明,作为全球投资和系统性所有权代理的公司治理结构对财务效率和公司估值没有影响。审计委员会的会议次数对财务结果和公司价值有相当大的影响。财务上的成功对公司的估值有很大的影响。公司估值时的财务结果不应以公司估值时的财务结果为中介。与公司的估值相比,财务业绩被环境会计账户所缓和(削弱)。该研究还建议,环境会计透明度将削弱财务结果相对于公司估值,这就要求公司改善环境会计披露,以缓和财务结果对公司估值的影响。
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引用次数: 0
Investigating the Relationship between Exchange Rate and Stock Price ( Case Study : iran) 汇率与股价关系研究(以伊朗为例)
Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/216-227
Wafaa ibraheem askar, Fatima musshab laftah, Hussain bresam habib
Developing countries such as Iran have a high degree of instability in their macroeconomic variables. In these countries, exchange rates, stock prices, and other significant macro variables are fluctuating compared with advanced and industrial economies, and in turn, this creates an unstable environment for investors. Therefore, to guarantee long-term economic growth, it is necessary to analyze the capital market and the key factors affecting the stock price index, such as the exchange rate and its uncertainty. This study investigates the statistical relationship between exchange rate and stock prices. Accordingly, this study utilizes data on the exchange rate and the price index of the stock exchange during the years 2008-2017 to quantify the relationship between these two variables in the Iranian market. The results of the research show that the relationship between the exchange rate and the stock price index is different. The results indicate that the exchange rate and stock prices change in the same direction, and in a long-term analysis, the change in the exchange rate depends on the change in stock prices.
伊朗等发展中国家的宏观经济变量高度不稳定。与发达国家和工业国家相比,这些国家的汇率、股价和其他重要的宏观变量都在波动,这反过来又给投资者带来了不稳定的环境。因此,为了保证经济的长期增长,有必要分析资本市场和影响股价指数的关键因素,如汇率及其不确定性。本研究探讨汇率与股票价格之间的统计关系。因此,本研究利用2008-2017年期间股票交易所的汇率和价格指数数据来量化伊朗市场中这两个变量之间的关系。研究结果表明,汇率与股票价格指数之间的关系是不同的。结果表明,汇率与股票价格的变化方向一致,从长期分析来看,汇率的变化取决于股票价格的变化。
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引用次数: 0
The lndicators of the extemal debt of lraq after 2003 according to the visions of the international Monetary fund and the world Bank 根据国际货币基金组织和世界银行的展望,2003年后伊拉克的外债指标
Pub Date : 2022-03-30 DOI: 10.52113/6/2022-12-1/228-244
AbdulKareem Jabar Shinjar, Marwa Razak Saud Al-Ziyadi
Based on the Economic shocks that the Iraqi economy was exposed to as a result of Low Oil revenues ‚The Federal government has taken the Approach of resorting to External Borrowing First and then internal loans to Bridge the Deficit in its Federal Budget ‚ and many people interested in Economic affairs Gather the risk of these Loans on The performance of The Iraqi Economy ‚ When They reach Indicators of Debt Burdens critical Thresholds with Respect To indicators of Ability To pay or Liquidity. The research Deals with the Level of These Indicators According to Those Thresholds set By the World Bank ‚its Primary Development Corporation and The International Monetary Fund ‚And This was Done at the level of External and Internal Loans and public Debt. It Has been Found that Iraq is still within The thresholds at The level of External And internal Loans ‚ while it has Reached the level of risk at the level of Public Dept
基于经济冲击,伊拉克经济暴露由于石油收入低,联邦政府已采取的方法求助于外部借款,然后内部贷款桥联邦预算赤字,经济事务,很多人感兴趣收集这些贷款的风险在伊拉克经济的性能,当他们达到债务负担的指标临界阈值对支付能力或流动性的指标。本研究是根据世界银行、其主要开发公司和国际货币基金组织设定的阈值,在对外、内部贷款和公共债务水平上对这些指标的水平进行研究的。据发现,伊拉克在对外和内部贷款水平上仍处于阈值之内,而在公共部门水平上已达到风险水平
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引用次数: 0
The Role of accounting creativity in Encouraging Foreign Investment and Achieving Sustainable Development : An applied study on a sample of Iraqi banks listed in the Iraq Stock 会计创新在鼓励外资和实现可持续发展中的作用——以伊拉克上市银行为例的应用研究
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/215-228
M. A. Jassim, Amjad Karim Ghadd, Abbas Hadi Kate
The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a way that helps to attract foreign investment, which leads to increasing capital and achieving sustainable development. For the purpose of achieving this, the research is applied on a sample of Iraqi banks in the money market for the financial years (2013- 2018) by analyzing the amount of accounting innovations and knowing the growth of the invested capital during the same period. Through that, the research objectives have been achieved and the hypothesis tested. The most important finding of the research is that the creative accounting plays an active role in changing the perception of external users on the financial reports submitted by Iraqi banks. In addition, it helps to improve the procedures that the accountant takes by changing the accounting policies in a way that changes the business result and net income in a way that changes the view of investors Outsiders. The most important recommendation is the need to improve the ideal display of financial elements according to the method that encourages foreign investment. This is reflected in achieving sustainable development, as well as providing appropriate financial methods that allow the accountant to amend accounting procedures in line with international laws and standards in a way that attracts external investors.
该研究旨在确定创造性会计在改善财务报表形象方面所起的作用,这种作用有助于吸引外国投资,从而增加资本和实现可持续发展。为了实现这一目标,本研究通过分析会计创新的数量并了解同期投资资本的增长,将研究应用于财政年度(2013- 2018)货币市场上的伊拉克银行样本。通过研究,达到了研究目标,验证了假设。研究最重要的发现是,创造性会计在改变外部用户对伊拉克银行提交的财务报告的看法方面发挥了积极作用。此外,通过改变会计政策,从而改变经营结果和净收入,从而改变外部投资者的看法,它有助于改进会计人员所采取的程序。最重要的建议是,要按照鼓励外资的方式,完善金融要素的理想展示。这反映在实现可持续发展以及提供适当的财务方法,使会计人员能够按照国际法和标准修改会计程序,从而吸引外部投资者。
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引用次数: 0
The private sector in Al-Muthanna governorate and its role in the Economic Development process for the period 2009 – 2018 Al-Muthanna省私营部门及其在2009 - 2018年经济发展进程中的作用
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/154-164
Ameen Fahad Chayed, Jawaher Dahham Abdullah, Hussein kamil Ared
Economic development is a major means of promoting economic reality, activating economic movement in Muthanna governorate, changing the living reality of the population and creating necessary development in various fields through the effective role of the private sector in this regard. The research aims to demonstrate the reality of economic development in Al-Muthanna governorate, its importance, the extent of the private sector’s contribution to it, identifying the most important challenges and obstacles to promote economic development, and attempting to find solutions to support the private sector and achieve economic development through analyzing data for some economic indicators. The research has reached a set of conclusions that confirm that the governorate contains great and varied potentials, and the private sector in recent years has contributed to promoting economic development in Al-Muthanna Governorate, even if by a small percentage, by contributing to GDP, providing employment opportunities for the unemployed and establishing the necessary industries needed by the governorate. Further support for the private sector should be done, and the task of investors should be facilitated in legal, administrative and environmental terms, and the existing potential and investment opportunities should be used to advance the economic reality of conservation and to bring a positive change.
经济发展是促进经济现实、激活穆萨纳省的经济运动、改变人口的生活现实和通过私营部门在这方面的有效作用在各个领域创造必要发展的主要手段。本研究旨在展示Al-Muthanna省经济发展的现实情况、其重要性、私营部门对经济发展的贡献程度,确定促进经济发展的最重要挑战和障碍,并试图通过分析一些经济指标的数据找到支持私营部门和实现经济发展的解决办法。这项研究得出了一系列结论,证实了该省具有巨大和各种各样的潜力,私营部门近年来对促进Al-Muthanna省的经济发展作出了贡献,即使是很小的百分比,因为它对国内总产值作出了贡献,为失业者提供了就业机会,并建立了该省所需的必要工业。应进一步支持私营部门,并应在法律、行政和环境方面便利投资者的任务,并应利用现有的潜力和投资机会来促进保护的经济现实,并带来积极的变化。
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引用次数: 0
Determinants of economic growth in Iraq: a standard study for the period (1970-2016) 伊拉克经济增长的决定因素:1970-2016年期间的标准研究
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/176-187
H. Mousa, K. Hussein
The subject of economic growth and development has taken a great space of importance in recent decades, level in terms of economic theory, scientific and academic research or the level of international institutions, and the level of countries and their economic orientations. Economic growth as a general phenomenon is a means of achieving various purposes. Growth rate or at least improve it by introducing all the conditions imposed by economic development. Economic growth remains the main concern of the various systems on the one hand and individuals on the other. It is at the top of the objectives of economic policies as it represents the material conclusion of economic and non-economic efforts in society
近几十年来,经济增长与发展这一主题在经济理论、科学和学术研究或国际机构层面,以及各国及其经济取向层面,都占据了重要地位。经济增长作为一种普遍现象,是实现各种目的的手段。增长率,或者至少通过引入经济发展所带来的所有条件来提高增长率。经济增长仍然是各种制度和个人共同关心的主要问题。它是经济政策的首要目标,因为它代表了社会中经济和非经济努力的物质结论
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引用次数: 0
The role of quality cost measurement in improving product quality 质量成本计量在提高产品质量中的作用
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/248-265
M. Soror, Noor Hazem
The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit seeking to compete in the local and global markets must achieve better product specifications, i.e. higher quality. This cannot be done, but through the use of many techniques, methods and special skills. Quality costs act as a measure or indicator of the performance of the economic unit and the extent of improvement in it. This also contributes to the process of evaluating its strategic performance, for example, to what extent does the increase in spending on research and development costs contribute to reducing other costs? Thus, the economic unit should direct its attention towards the costs of preventing the activities that host value in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce high-quality products, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage , The most prominent results of the research are that the classification of quality costs is one of the main tasks for determining, calculating and analyzing quality costs. The economic unit that has decided to manage quality costs should select the appropriate quality cost model that includes the categories and elements of quality costs. The most important recommendations are to increase spending on activities, prevention (value-adding activities) in order to reduce evaluation costs and failure in quality and focus on the reduction in evaluation costs and failure of both types should be greater than the increase in the costs of the assessment.
本研究旨在证明质量成本的知识支柱,以及衡量质量成本要素的作用。这是排除失效成本的因素,识别和提高产品质量水平。任何寻求在本地和全球市场竞争的经济单位都必须达到更好的产品规格,即更高的质量。这是不可能做到的,但通过使用许多技术、方法和特殊技能。质量成本是衡量经济单位绩效及其改进程度的一种措施或指标。这也有助于评估其战略绩效的过程,例如,研究和开发成本支出的增加在多大程度上有助于减少其他成本?因此,经济单位应将其注意力转向防止承载价值的活动的成本,以有助于减少两种类型(非增值活动)的评价和失败的成本。因此,如果经济单位能够生产出高质量的产品,这就使它能够在市场上采取价格政策,从而使它获得竞争优势。本研究最突出的结果是质量成本的分类是确定、计算和分析质量成本的主要任务之一。决定管理质量成本的经济单位应选择适当的质量成本模型,该模型应包括质量成本的类别和要素。最重要的建议是增加活动、预防(增值活动)的支出,以减少评价成本和质量上的失败,重点是评价成本和失败两种类型的减少应大于评价成本的增加。
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引用次数: 0
The importance of reducing the risks of electronic auditing in improving the business performance of commercial banks : A prospective study on commercial banks registered in the Iraqi Stock Exchange 降低电子审计风险对提高商业银行经营绩效的重要性:对在伊拉克证券交易所注册的商业银行的前瞻性研究
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/188-200
Ali Mahdi Hamid
This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services. Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, and the dependent variable in improving banking performance and to identify the extent of awareness of workers in commercial banks (in question) of the concept of electronic auditing risks. The deductive method based on statistical measurement tools has been used in scientific research by using a questionnaire to find out the opinions of a sample of workers in commercial banks, which are (5) banks, (110) questionnaire forms have been distributed on the aforementioned sample, (100) questionnaires have been retrieved from them for statistical analysis and identification of the results. The research has reached some important conclusions: there is a tangible weakness in the use of electronic auditing programs by auditors, and this contributes to the poor performance of banks ’work. The most important research recommendations is the need for commercial banks to choose competent auditors in developing and managing electronic audit programs to prevent errors and Travesties.
本课题被认为是通过扩大银行业务来改善商业银行财务状况的重要课题之一。因此,本研究旨在确定自变量、电子审计风险与因变量在提高银行绩效方面的关系,并确定商业银行从业人员对电子审计风险概念的认识程度。在科学研究中运用了基于统计测量工具的演绎法,采用问卷调查的方式,对商业银行职工的意见进行了调查。商业银行有5家,对上述样本发放了110份问卷,回收了100份问卷,对调查结果进行了统计分析和鉴定。研究得出了一些重要的结论:审计师在使用电子审计程序方面存在明显的弱点,这是导致银行工作绩效不佳的原因。最重要的研究建议是商业银行在开发和管理电子审计程序时需要选择有能力的审计人员,以防止错误和滑稽。
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引用次数: 0
The role of computer-aided design and Manufacturing technology in improving product quality and rationalizing costs : Applied research in the State Company for Textile and Leather Industries / Leather Factory 计算机辅助设计与制造技术在提高产品质量和合理化成本中的作用:在国有纺织皮革工业公司/皮革厂的应用研究
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/144-153
Z. Jali, Faizah Ibrahim Mahmoud Al-Ghabban
The research aims to identify and apply computer-aided design and Manufacturing technology and its impact on improving product quality and rationalizing costs. The research also aims to spread awareness among departments and workers of the company in question about the importance of computer-aided design and Manufacturing technology and urging them to shift design from manual to computer-aided design. Here, the importance of research emerged because of the flexibility that computer-aided design and Manufacturing technology provideded in formulating, designing and producing the product, and here a problem arose. Researching the necessity of shifting design and production to automated technologies to improve product quality and rationalize cost and time by reducing the number of workers, increasing their efficiency and effectively utilizing information.
研究的目的是识别和应用计算机辅助设计和制造技术及其对提高产品质量和合理化成本的影响。该研究还旨在向相关公司的部门和员工宣传计算机辅助设计和制造技术的重要性,并敦促他们将设计从手工转向计算机辅助设计。在这里,研究的重要性出现了,因为计算机辅助设计和制造技术在制定、设计和生产产品方面提供了灵活性,这里出现了一个问题。研究设计和生产转向自动化技术的必要性,通过减少工人数量,提高他们的效率和有效地利用信息来提高产品质量和合理化成本和时间。
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引用次数: 0
The Role Of Strategic Clarity In Entrepreneurial Organizations - an Exploratory Study Of The Opinions Of A Sample Of Faculty Members In The College Of Administration And Economics/ Qadisiyah University 战略清晰度在创业组织中的作用——对卡迪西亚大学管理与经济学院教师意见样本的探索性研究
Pub Date : 2021-03-30 DOI: 10.52113/6/2021-11/127-143
Hamadh Gijier Chermik
The purpose of the current research is to know the relationship of strategic clarity represented in (clarity of activities and procedures, clarity of goals, clarity of resource use, clarity role of employees, clarity of the organizational structure, clarity of leadership roles) that the studied sample possesses in the pilot organizations represented in (independence) , inventive, proactive, and risk-taking), The research relied on the questionnaire as a main tool to collect the necessary and necessary data to achieve its goal. As (67) forms were distributed to determine the level of availability of strategic clarity and leadership organizations, and accordingly (55) forms were used, which are valid for analysis. In addition, a set of statistical methods was used, represented by weighted mean, standard deviation, simple correlation coefficient Pearson, and simple regression coefficient. The results of the research showed a positive correlation and impact between strategic clarity and the pilot organizations of the studied sample. Which motivated the study to come up with a set of important results, perhaps the most prominent of which is the interest of the studied sample in encouraging its employees to develop their capabilities and enhance them in order to create good results that return to the studied study in a positive way reflected in achieving high-level profits.
本研究的目的是了解研究样本在以(独立性)、创造性、主动性和冒险性)为代表的试点组织中所具有的以(活动和程序的明确性、目标的明确性、资源使用的明确性、员工角色的明确性、组织结构的明确性、领导角色的明确性)为代表的战略明确性的关系。本研究依靠问卷作为主要工具来收集必要和必要的数据来实现其目标。分发了As(67)表格以确定战略清晰度和领导组织的可用性水平,并相应地使用了(55)表格,这些表格对分析是有效的。此外,采用加权均值、标准差、简单相关系数Pearson、简单回归系数等统计方法。研究结果表明,战略清晰度与研究样本的试点组织之间存在正相关关系和影响。这促使研究提出了一系列重要的结果,也许其中最突出的是研究样本的兴趣,鼓励其员工发展自己的能力,提高他们,以创造良好的结果,以积极的方式返回到所研究的研究,反映在实现高水平的利润。
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引用次数: 0
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Muthanna Journal of Administrative and Economic Sciences
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