Pub Date : 2021-03-30DOI: 10.52113/6/2021-11/29-49
Rao Ahmed Ibrahim Hammadi, Tariq Aziz Kurdi, Thaer Jassim Muhammad
This research seeks to identify the spiritual well-being and its impact on the performance of individual work in the College of Business and Economics / Tikrit University, and to present a number of findings and recommendations that contribute to providing spiritual well-being in the College of Business and Economics and to stand on the level of individual work performance among its employees, and the researcher adopted the approach Analytical descriptive as well as the use of the statistical program (SPSS), where this research was applied to a random sample of (250) employees, and to achieve the objectives of the research, a questionnaire was developed using previous studies in order to measure the study variables, and the research reached a set of results, the most important of which are: Spiritual well-being plays a role Important in the success of the individual work performance of the employees working in the college in addition to the availability of spiritual well-being in an average manner in the intended research sample, as well as the need to adopt some spiritual welfare factors to raise the individual work performance of the employees in the study sample, and the research recommended a set of recommendations, the most important of which is the necessity of involving workers to raise spiritual well-being By promoting the principle of sharing goals for the benefit of the year, and the need for the overall higher management to commit to change, concern for the human resource The person with high spirits in order to educate the staff and the rest of the administrative levels of the faculty researched for this task.
{"title":"Spiritual well-being and its effect on individual work performance An exploratory study of the opinions of a sample of employees working at Tikrit University /College of Business and Economics","authors":"Rao Ahmed Ibrahim Hammadi, Tariq Aziz Kurdi, Thaer Jassim Muhammad","doi":"10.52113/6/2021-11/29-49","DOIUrl":"https://doi.org/10.52113/6/2021-11/29-49","url":null,"abstract":"This research seeks to identify the spiritual well-being and its impact on the performance of individual work in the College of Business and Economics / Tikrit University, and to present a number of findings and recommendations that contribute to providing spiritual well-being in the College of Business and Economics and to stand on the level of individual work performance among its employees, and the researcher adopted the approach Analytical descriptive as well as the use of the statistical program (SPSS), where this research was applied to a random sample of (250) employees, and to achieve the objectives of the research, a questionnaire was developed using previous studies in order to measure the study variables, and the research reached a set of results, the most important of which are: Spiritual well-being plays a role Important in the success of the individual work performance of the employees working in the college in addition to the availability of spiritual well-being in an average manner in the intended research sample, as well as the need to adopt some spiritual welfare factors to raise the individual work performance of the employees in the study sample, and the research recommended a set of recommendations, the most important of which is the necessity of involving workers to raise spiritual well-being By promoting the principle of sharing goals for the benefit of the year, and the need for the overall higher management to commit to change, concern for the human resource The person with high spirits in order to educate the staff and the rest of the administrative levels of the faculty researched for this task.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115508378","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 : 2021-03-30DOI: 10.52113/6/2021-11/95-110
A. Mohammed, Thamer Okab Hawas, Kefah Abbas Muhaimeed
The study aims to determine the impact of adopting the Blue Ocean strategy in supporting the provision of revolutionary products in Apple. The problem of the study is that revolutionary products as a practical alternative to eliminate the intense competition between organizations (even if it is in the short term) can only be achieved through the formulation and adoption of a comprehensive and integrated strategy by senior management, such as the Blue Ocean Strategy,The study adopted a default scheme in which it defined its hypotheses to achieve its objectives and used the descriptive and analytical approach to achieve the results, The questionnaire was key tool in collecting data and information on the field side of the study, Apple has been selected to study and test its hypotheses, and the opinions of 24 employees in the company who work in Iraq as Distributors, The study concluded with a number of conclusions, the most important of which is the existence of a significant correlation and influence relationship to the adoption of the Blue Ocean strategy in support of the provision of revolutionary products. The adoption of the Blue Ocean strategy contributes to supporting the provision of revolutionary products, But this contribution is not the only one, as shown by the coefficient of selection that appeared low in statistical analysis, and this reflects the nature of those products that are unpredictable or at least difficult to predict, and the study presented a set of proposals under these conclusions.
{"title":"The possibility of introducing revolutionary products through the adoption of the blue ocean strategy: An analytical study for a sample of Apple employees","authors":"A. Mohammed, Thamer Okab Hawas, Kefah Abbas Muhaimeed","doi":"10.52113/6/2021-11/95-110","DOIUrl":"https://doi.org/10.52113/6/2021-11/95-110","url":null,"abstract":"The study aims to determine the impact of adopting the Blue Ocean strategy in supporting the provision of revolutionary products in Apple. The problem of the study is that revolutionary products as a practical alternative to eliminate the intense competition between organizations (even if it is in the short term) can only be achieved through the formulation and adoption of a comprehensive and integrated strategy by senior management, such as the Blue Ocean Strategy,The study adopted a default scheme in which it defined its hypotheses to achieve its objectives and used the descriptive and analytical approach to achieve the results, The questionnaire was key tool in collecting data and information on the field side of the study, Apple has been selected to study and test its hypotheses, and the opinions of 24 employees in the company who work in Iraq as Distributors, The study concluded with a number of conclusions, the most important of which is the existence of a significant correlation and influence relationship to the adoption of the Blue Ocean strategy in support of the provision of revolutionary products. The adoption of the Blue Ocean strategy contributes to supporting the provision of revolutionary products, But this contribution is not the only one, as shown by the coefficient of selection that appeared low in statistical analysis, and this reflects the nature of those products that are unpredictable or at least difficult to predict, and the study presented a set of proposals under these conclusions.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130656001","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 : 2021-03-30DOI: 10.52113/6/2021-11/111-126
Ahmed Hussain Hasan Al-Jarjari, Noor Ali Abboud Al-Obaidi
The strategic orientation is a necessary need for the success, continuity and survival of organizations in general, which has imposed on us the re-engineering of human resources, which is one of the most important resources of the organization, which is compulsory and not optional re-engineering in order to face the challenges and stormy conditions and fluctuate between collapse and destruction on the one hand and reconstruction on the other hand The two are under the current and future circumstance, and the current research came to test the relationship and impact between the strategic direction represented by its dimensions (vision, mission, strategic goals, values) and the re-engineering of human resources represented by its dimensions (the human dimension, the technological dimension, the organizational dimension), and in light of data analysis Compiled by means of a questionnaire distributed on a sample consisting of (administrative leaderships at the University of Mosul), and the research reached some conclusions that confirmed the existence of a correlation and effect between the two research variables as well as the existence of a variation in the impact of the component dimensions of the strategic direction in re-engineering human resources, which led To present some proposals that emphasized the need for the leaders of the researched organization to pay attention to the research variables, as well as other proposals necessary for the organizer. General and the researched especially with regard to the research variables.
{"title":"The Role of Strategic Orientation in Human Resources Re-engineering: An Analytical Study of the Opinions of a Sample of Administrative Leaderships at the University of Mosul","authors":"Ahmed Hussain Hasan Al-Jarjari, Noor Ali Abboud Al-Obaidi","doi":"10.52113/6/2021-11/111-126","DOIUrl":"https://doi.org/10.52113/6/2021-11/111-126","url":null,"abstract":"The strategic orientation is a necessary need for the success, continuity and survival of organizations in general, which has imposed on us the re-engineering of human resources, which is one of the most important resources of the organization, which is compulsory and not optional re-engineering in order to face the challenges and stormy conditions and fluctuate between collapse and destruction on the one hand and reconstruction on the other hand The two are under the current and future circumstance, and the current research came to test the relationship and impact between the strategic direction represented by its dimensions (vision, mission, strategic goals, values) and the re-engineering of human resources represented by its dimensions (the human dimension, the technological dimension, the organizational dimension), and in light of data analysis Compiled by means of a questionnaire distributed on a sample consisting of (administrative leaderships at the University of Mosul), and the research reached some conclusions that confirmed the existence of a correlation and effect between the two research variables as well as the existence of a variation in the impact of the component dimensions of the strategic direction in re-engineering human resources, which led To present some proposals that emphasized the need for the leaders of the researched organization to pay attention to the research variables, as well as other proposals necessary for the organizer. General and the researched especially with regard to the research variables.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122333274","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}
Foreign direct investment is of paramount importance at the international level, especially in developing countries, as many studies have shown its effective impact and its essential role in the medium and long term in advancing economic growth by stimulating GDP rates, providing employment opportunities, providing expertise and advanced technology. What prompted most Arab countries, including Algeria, to exert efforts in order to provide an appropriate investment environment to attract direct investment through a set of economic reforms, guarantees and facilities, and their conclusion of multiple bilateral agreements to encourage and protect the foreign investor.The research aims to know the extent of the impact of foreign direct investment on economic growth in Algeria for the period (2000-2017) by using standard analysis tools to identify the nature of the relationship between foreign direct investment and economic growth.The research also found that the gross domestic product has a positive relationship with foreign direct investment, that is, when foreign direct investment increases by one unit, this will inevitably lead to an increase in economic growth by (6.43). The research also recommends the necessity of adopting economic structural reform policies in line with the reality The Algerian economy, and working to develop and develop the financial markets through their size and tools, with an emphasis on the issue of legislation and laws that guarantee the regulation of capital investment flows.
{"title":"Analyzing the reality of foreign direct investment and measuring its impact on economic growth for the period (2000-2017)Algeria as a model","authors":"Bakir Hameed Jasoum, Noaman Mundher Younus, Fouad Hussein","doi":"10.52113/6/2021-11/165-175","DOIUrl":"https://doi.org/10.52113/6/2021-11/165-175","url":null,"abstract":"Foreign direct investment is of paramount importance at the international level, especially in developing countries, as many studies have shown its effective impact and its essential role in the medium and long term in advancing economic growth by stimulating GDP rates, providing employment opportunities, providing expertise and advanced technology. What prompted most Arab countries, including Algeria, to exert efforts in order to provide an appropriate investment environment to attract direct investment through a set of economic reforms, guarantees and facilities, and their conclusion of multiple bilateral agreements to encourage and protect the foreign investor.The research aims to know the extent of the impact of foreign direct investment on economic growth in Algeria for the period (2000-2017) by using standard analysis tools to identify the nature of the relationship between foreign direct investment and economic growth.The research also found that the gross domestic product has a positive relationship with foreign direct investment, that is, when foreign direct investment increases by one unit, this will inevitably lead to an increase in economic growth by (6.43). The research also recommends the necessity of adopting economic structural reform policies in line with the reality The Algerian economy, and working to develop and develop the financial markets through their size and tools, with an emphasis on the issue of legislation and laws that guarantee the regulation of capital investment flows.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130196072","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 : 2021-03-30DOI: 10.52113/6/2021-11/68-77
Hashem Fawzi Al-Abadi, Hawraa Rashid Al-Mousawi
The strategic passion has recently attracted an increasing number of researchers despite the presence of few systematic studies, but the phenomenon of passion is prevalent among entrepreneurs and this is a call for experimental and systematic studies of strategic passion in entrepreneurship to provide insights for the practice where the research aims to apply strategic passion to build entrepreneurial organizations. Using a qualitative approach in an in-depth applied study, private hospitals that are among the most advanced projects in the health sector in Najaf Governorate have been studied. The results strongly indicate that foundations for building entrepreneurial organizations at the level of health institutions require at least one passion from entrepreneurs as businesses are formalized in order to increase health services.
{"title":"Strategic passion and its role in building entrepreneurial organizations - an applied study on private hospitals In Najaf Governorate","authors":"Hashem Fawzi Al-Abadi, Hawraa Rashid Al-Mousawi","doi":"10.52113/6/2021-11/68-77","DOIUrl":"https://doi.org/10.52113/6/2021-11/68-77","url":null,"abstract":"The strategic passion has recently attracted an increasing number of researchers despite the presence of few systematic studies, but the phenomenon of passion is prevalent among entrepreneurs and this is a call for experimental and systematic studies of strategic passion in entrepreneurship to provide insights for the practice where the research aims to apply strategic passion to build entrepreneurial organizations. Using a qualitative approach in an in-depth applied study, private hospitals that are among the most advanced projects in the health sector in Najaf Governorate have been studied. The results strongly indicate that foundations for building entrepreneurial organizations at the level of health institutions require at least one passion from entrepreneurs as businesses are formalized in order to increase health services.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123302689","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 : 2021-03-30DOI: 10.52113/6/2021-11/50-67
Salah Mahdi Abbas Alyasari
The present study is concerned with determining the effect of organizational reputation on employee engagement in the University of Warth Al-Anbiya. The study is conducted on (50) teaching staff at University of Warith Al-Anbiya. A questionnaire has been designed to collect the required data to measure the sub-dimensions of organizational reputation with the sub-dimensions of organizational immersion and to determine the level of impact between the variables. A set of statistical methods has been used to measure the relevant variables (mean, standard deviation, correlation coefficient "Pearson"). The study indicates a strong direct correlation between the components of organizational reputation with its dimensions (social responsibility, organization image, creativity, quality of service, Attracting the talented) and between employee engagement with its dimensions (enthusiasm, dedication, assimilation). The study has reached a set of conclusions. A set of proposals and recommendations was put forward, the most important of which is the assess of the capabilities of workers and working to identify their needs for continuous training and qualification to enable them to meet new work requirements as well as attract talents and improve the reputation of an organization.
{"title":"Organizational reputation and its role in organizational indulgence :An Analytical study of a sample of the teachers of the University of Warith Al-Anbiya","authors":"Salah Mahdi Abbas Alyasari","doi":"10.52113/6/2021-11/50-67","DOIUrl":"https://doi.org/10.52113/6/2021-11/50-67","url":null,"abstract":"The present study is concerned with determining the effect of organizational reputation on employee engagement in the University of Warth Al-Anbiya. The study is conducted on (50) teaching staff at University of Warith Al-Anbiya. A questionnaire has been designed to collect the required data to measure the sub-dimensions of organizational reputation with the sub-dimensions of organizational immersion and to determine the level of impact between the variables. A set of statistical methods has been used to measure the relevant variables (mean, standard deviation, correlation coefficient \"Pearson\"). The study indicates a strong direct correlation between the components of organizational reputation with its dimensions (social responsibility, organization image, creativity, quality of service, Attracting the talented) and between employee engagement with its dimensions (enthusiasm, dedication, assimilation). The study has reached a set of conclusions. A set of proposals and recommendations was put forward, the most important of which is the assess of the capabilities of workers and working to identify their needs for continuous training and qualification to enable them to meet new work requirements as well as attract talents and improve the reputation of an organization.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125453005","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 : 2021-03-30DOI: 10.52113/6/2021-11/266-278
Ala H. Alwan, M. Abbood
The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.
{"title":"An Analytical view of the Extent to which the Tax Accounting Process Conforms to the Transfer of Property Ownership in Accordance with Resolution 120 of 2002 with the Tax Rules","authors":"Ala H. Alwan, M. Abbood","doi":"10.52113/6/2021-11/266-278","DOIUrl":"https://doi.org/10.52113/6/2021-11/266-278","url":null,"abstract":"The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"54 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131380975","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 : 2021-03-30DOI: 10.52113/6/2021-11/201-214
Abdurhman A. H. Abduallah, M. Abdelgalil
This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.
{"title":"A Study of the Structural changes in the accounting environment as an introduction to the Practice of creative accounting","authors":"Abdurhman A. H. Abduallah, M. Abdelgalil","doi":"10.52113/6/2021-11/201-214","DOIUrl":"https://doi.org/10.52113/6/2021-11/201-214","url":null,"abstract":"This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130629967","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 : 2021-03-30DOI: 10.52113/6/2021-11/229-247
Abdul Majeed S. Dawood, Saad Salman Awad Al Maeeni
The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS - 9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies ’financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates - the National Company for Tourism Investments and Real Estate Projects) are adopted as a field of application by analysing their financial data for the year / 2018 and conducting a simulation of the outcome of the activity and the financial position of the company using an electronic audit program. This is to show the difference between the actual results and the results expected to be shown in light of the measurement principles adopted under international financial reporting standards. The researchers have concluded that the use of electronic means helps the auditor to conduct the audit process for the various financial assets due to their multiplicity and diversity in addition to the diversity of their market values. In addition, this enables the auditor to identify errors and indicate their impact on the income statement and budget and thus reach a final opinion on the financial statements towards the use of electronic means in auditing operations by professional organizations and relevant authorities for the purpose of speed and accuracy in completing auditing operations. Moreover, the necessity to prepare electronic programs for various auditing purposes in line with the activity of the bodies subject for auditing and training auditors in the use of such programs.
{"title":"The role of electronic auditing in verifying the principles and approaches of accounting measurement for financial instruments when adopting international financial reporting standards IFRS","authors":"Abdul Majeed S. Dawood, Saad Salman Awad Al Maeeni","doi":"10.52113/6/2021-11/229-247","DOIUrl":"https://doi.org/10.52113/6/2021-11/229-247","url":null,"abstract":"The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and that re-measuring these assets (shares) affects the income statement and the financial position of companies according to the change in the fair value of shares. The auditor uses multiple auditing methods for the purpose of verifying the measurement and presentation of these assets, including the use of electronic means in auditing (computer auditing.(The aim of the research is to clarify what electronic auditing is and to explain and analyse the measurement requirements in accordance with the International Financial Reporting Standard (IFRS - 9), in addition to preparing an electronic audit program that helps the auditor to verify the re measurement and presentation of the companies ’financial assets. Two mixed joint stock companies (Iraqi Company for Manufacturing and Marketing Dates - the National Company for Tourism Investments and Real Estate Projects) are adopted as a field of application by analysing their financial data for the year / 2018 and conducting a simulation of the outcome of the activity and the financial position of the company using an electronic audit program. This is to show the difference between the actual results and the results expected to be shown in light of the measurement principles adopted under international financial reporting standards. The researchers have concluded that the use of electronic means helps the auditor to conduct the audit process for the various financial assets due to their multiplicity and diversity in addition to the diversity of their market values. In addition, this enables the auditor to identify errors and indicate their impact on the income statement and budget and thus reach a final opinion on the financial statements towards the use of electronic means in auditing operations by professional organizations and relevant authorities for the purpose of speed and accuracy in completing auditing operations. Moreover, the necessity to prepare electronic programs for various auditing purposes in line with the activity of the bodies subject for auditing and training auditors in the use of such programs.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123225863","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}
This study aimed to Performance Comparison of Neural Networks (MLP, RBFNN, ERNN, JRNN) Models for the time series data of a monthly Stock Prices to Bank of Palestine from Nov. 2005 to Oct. 2020, and comparing between models to see which one is better in forecasting. The results of applying the methods were compared through the (MAPE, MAE, RMSE), the most accurate model is ERNN 14-25-1 with minimum forecast measure error.
{"title":"Performance Comparison of Neural Networks (MLP, RBFNN, ERNN, JRNN) Models for Stock Prices Forecasting to Bank of Palestine","authors":"Shady I. Altelbany, Anwar A. Abualhussein","doi":"10.52113/6/2021-11/8-28","DOIUrl":"https://doi.org/10.52113/6/2021-11/8-28","url":null,"abstract":"This study aimed to Performance Comparison of Neural Networks (MLP, RBFNN, ERNN, JRNN) Models for the time series data of a monthly Stock Prices to Bank of Palestine from Nov. 2005 to Oct. 2020, and comparing between models to see which one is better in forecasting. The results of applying the methods were compared through the (MAPE, MAE, RMSE), the most accurate model is ERNN 14-25-1 with minimum forecast measure error.","PeriodicalId":426963,"journal":{"name":"Muthanna Journal of Administrative and Economic Sciences","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125197010","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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