Warith Scientific Journal

This research presented the mixed probabilistic model ( Frecht - Gamma), which was obtained by mixing two single distributions, namely the Gamma(2,β) distribution, and the Frecht distribution, using a parameter known as the parameter mixing between the distributions (α) in order to obtain a new probability distribution characterized by accuracy. comprehensiveness, modernity, and flexibility in representing the data of the phenomenon studied, and the research mainly aims to estimate the survival function by using amethod for the Maximum Likelihood Method and Moment, but on the experimental side, Monte Carlo simulations were employed by the rejection and acceptance method to generate random data for a sample. It consists of three sample sizes (25,50,100) that follow the mixed model (Frecht - Gama) in order to give a complete idea of the statistical measures used and by using the statistical indicator, the mean integral error squares (IMSE) to compare the preference of the estimation methods used. It showed the preference of the Maximum Likelihood Method (ML) in estimating the survival function for medium and large sample sizes. The empirical and applied sides: Confirming the use of the greatest possibility method to estimate the survival function at medium and large sample sizes, as well as recommending the adoption of the research results at the Holy Karbala Health Department.

The research aims to demonstrate the impact of the dimensions (economic, social and environmental) in enhancing the quality of the product in the research sample and to identify the level of influence of these dimensions in the research sample to measure the fulfillment of the requirements of sustainability in it and to help increase the awareness of customers in moving towards choosing sustainable products that have the least negative impact on those dimensions.
For the purpose of achieving the objectives and hypotheses of the research, Karbala Cement Factory was selected as a sample for the research and by adopting a questionnaire designed to know the requirements of customers to translate them within the QFD Quality Function Deployment Tool, which gives a clear picture of the requirements that must be taken into account to improve the quality of the product and as a result enhance the value of the customer, with a focus on the characteristics and features that must be available In the product to be of high value to the customer
The researcher has reached a set of conclusions, perhaps the most important of which confirms that the intensity of competition has made companies work to put the customer’s voice as their first concern to know what he wants from the requirements for the purpose of providing them in the product and in a way that reflects the achievement of the goal of improving product quality.
Keywords: sustainability, dimensions of sustainable development, product quality, QFD

The research aims to demonstrate the impact of the informational content of integrated reports in achieving the sustainable competitive advantage of economic units and increasing their resources. This research gains its importance from the orientation of the business world today towards sustainability and sustainable development. Integrated reports are distinguished from traditional reports on environmental and social activities. In addition to the economic, and this plays a major role in achieving the sustainable competitive advantage of economic units, this research was adopted to show the impact of integrated reports in achieving a sustainable competitive advantage on the data obtained from the opinions of the research sample through a well-designed questionnaire to link the research variables and prove its hypotheses. The study reached several conclusions, the most important of which is that modern disclosure systems are distinguished from traditional systems in that they shed light on a broader group of stakeholders, are prepared according to the requirements of the contemporary business environment, and that an economic unit that has a sustainable competitive advantage over its competitors has returned greater than the rate of returns competing units in the market.

The research aims to demonstrate the importance of the technology of the quality function deployment tool and its role in improving production, as well as the importance of cost based on time-oriented processes in improving production, and the importance of integration between the techniques of publishing the quality function and cost on the basis of time-oriented processes and its role in improving the quality of products.
For the purpose of achieving the objectives and hypotheses of the research, the Karbala Cement Factory was selected as a sample for the research and by adopting a questionnaire designed to know the requirements of customers to translate them within the quality function publication tool that gives a clear picture of the requirements that must be taken into account to improve the quality of the product and as a result enhance the value of the customer, focusing on the characteristics and features that must be available in The product is of high value to the customer, in addition to relying on the cost data extracted from the laboratory data.
The research confirmed that the successful application of cost technology on the basis of time-oriented operations may not be achieved without its integration with techniques, including the technology of the quality function deployment function for its role in focusing on the customer’s requirements to form a starting point for its steps and an attempt to spread these requirements through these steps to reach the processes related to the product and in the form Which ensures the achievement of the highest possible quality in the product, and accordingly, the Iraqi economic units must apply modern techniques in the field of strategic management accounting that will help improve the value of the product by reducing its cost and increasing its quality in light of the rapid changes in the business environment.

The research dealt with the possibility of tax exemptions by all legal methods on tax evasion practiced by taxpayers in light of the great tax evasion that occurred in the Iraqi environment, as well as noting the reflection of tax exemptions and even tax allowances on the reduction of these common phenomena. As well as motivating taxpayers by granting them exemptions that make them feel that the state bears part of the tax burdens they bear.
The research reached a set of results, including there is an impact on tax evasion through tax exemptions and allowances granted to those charged with paying taxes, as well as the large number of tax legislation over a long period of time that helps to tax evasion due to the presence of legal loopholes and the lack of staff in the tax department compared to the number of employees in the tax department. The taxpayer directly helps to tax evasion, and thus the existence of tax exemptions and the inclusion of the taxpayer helps in the possibility of reducing tax evasion because the taxpayer feels the cooperation of the tax authority.

Financial management has worked in the three stages to use the financial tools, which enabled it to evaluate the financial performance as well as forecast the future with the changes that took place in the environment of the economic units and the time development if these previous indicators became traditional indicators because they did not show an accurate and clear picture of the performance.
This unit, which was directly reflected on all the axes of life, led to the imposition of restrictions on the movement of society and economic units, and therefore, it was necessary to move towards modern methods of the process of evaluating financial performance, which puts financial management at the required level of responsibility and which leads to a negative and fundamental impact on the financial allocations to economic units.
Therefore, the research aims to apply the economic value-added indicator in self-financed government departments, as the value index was used in the application process, as well as a tool in scientific research to extract and analyze results. In addition, the economic value added was applied within the economic unit.
The research sample It is deduced from the use of economic value added to the existence of values. These units are due to the conclusion that the application of economic value added in self-financed government units helps them in laying the financial and administrative foundations for these departments.

The internal audit body in government units has great and influential importance in the results of the work of these units. From here, it is necessary to indicate the extent to which the internal audit and control body is connected with the internal environment and the external environment in government units. Hence, the research objective came, which is to see the most important links between the internal audit body The internal and external environment of the governmental unit, identifying the positive aspects of these links to strengthen them, identifying the negative aspects and problems resulting from them for the purpose of developing appropriate solutions to them and developing logical answers to the questions raised by others about the role that the internal audit body plays in the environment of the governmental unit, and trying to change their view of internal audit from Considering it an observer of errors to consider it as a means of coordinating work and joint cooperation to show the image of the governmental unit in the best possible way, which indicates the good progress of work. True and sound, and one of the important factors to achieve the interests of the Directorate in achieving the best performance It is the internal audit’s endeavor to provide assistance to the rest of the different departments, and that one of the most important criteria that determines the quality of the performance of the Oversight Division is the extent to which the stipulated standards are applied, coordination and constructive cooperation with other regulatory authorities. This cooperation is one of the important factors that improve the performance of the Directorate, and the research ended with some recommendations The most important of which is to provide ways for cooperation between the Accounts Department and the Internal Audit and Oversight Division, as well as providing cooperation between the internal audit, financial control and other supervisory authorities in completing the work to preserve the directorate’s interest in achieving the best performance, and the need to engage the audit cadres on an ongoing basis in order to keep pace with the progress that is taking place and the need for the unit to own The government has its own structure in order to function effectively and well, and to take into account all decisions issued by the internal audit.

The research aims to shed light on the importance of the impact of internal audit on the specifications that must be characterized by the evidence in order to be an effective and efficient tool that can be relied upon by the auditor to express his professional and clear opinion about the financial statements of the company under examination. There are a number of elements that affect the Evidence of evidence in general and its specifications in particular, and opinions vary about the impact of these elements and who occupies or has the great and influential ability on those evidence so that it is not possible to be certain about the most influential element on the evidence and its technical specifications. on the technical specifications of the evidence, And the most important conclusions that the research reached is that the study proved that the internal audit had an impact on the technical specifications of the evidence, which led to the acceptance of the existence hypothesis and the rejection of the alternative hypothesis (nothing), as well as that the validity and honesty of the evidence necessarily leads to the strengthening and strength of the internal audit process, and among the most important recommendations What the research has reached is that every process that occurs in the company must be supported with evidence in order to ensure the validity and credibility of the information presented in the financial statements.

Organizations in the third millennium are living in the midst of a knowledge economy, all over the world. A quantitative study based on the questionnaire distributed to the employees of the Center for Information Research and Rehabilitation at the University of Kufa and the structure of the number of employees was fifty. Forty-six valid questionnaires were retrieved for statistical analysis. Using PLS-SEM modeling, there was a significant moderating effect of knowledge champions on the relationship between strategic ambidexterity and knowledge performance. The study recommended that knowledge performance should be addressed by providing a culture that promotes strategic ambidexterity and attention to knowledge champions.

The current research aims to identify the nature of the relationship between gossip in the workplace and job procrastination through a survey of the opinions of a sample of faculty members in private colleges in the holy province of Karbala. To achieve this goal, (260) questionnaires were distributed. The number of valid questionnaires subject to analysis was (253). After analyzing them statistically, the results of the research concluded that there is a correlation between gossip in the workplace and job procrastination, as well as the presence of a significant effect of gossip in the workplace on procrastination. On this basis, a number of conclusions and recommendations were developed, the most important of which is that the behavioral settings in the organization and the individual characteristics are considered the basis for the behavior of gossiping in the workplace, whose topics are either evaluation or comparison and are not determined by work, but may exceed it for personal aspects to penetrate privacy, as the role of individual tendency emerges In this nature of speech, the aggressive personality has more tendencies to gossip in a bad way than the isolated personality, as the latter tends to gossip out of obtaining information due to being isolated and occurring outside offices through chance meetings and the daily social interaction of organizational life.

Customers build strong relationships according to new technology models. Therefore, some software is used to find things that the user wants to view or buy online, and the website recommends these products to the customers, called recommender systems. Today, many recommendation systems have been developed for different fields and on a large scale in most electronic companies. In this paper, we study the effect of the company's revenues via e-sales before and after the use of the recommendation systems.

The research aims to study to identify the importance of the chameleon leadership’s role in government banks to enhance employee engagement. And the analysis was carried out by adopting a set of statistical tools that fit the goal of the study, and to address the study problem represented in the extent of the chameleon leadership’s contribution and its dimensions in enhancing the absorption of workers in banks the study sample, the statistical program (SmartPLS) was adopted, and the research included a number of conclusions: the most important of which are: The chameleon personality is characterized as having a high level of self-monitoring that would contribute effectively to reducing effort, time and work flow, which contributes to enhancing the absorption of workers in the study sample banks. The research presented a set of recommendations based on the results that were reached, the most important of which When using chameleon leadership styles, an atmosphere must be provided for their application, which creates cooperation and love in decision-making processes and for We reflect on the promotion of distinguished employees' intake, which befits the banks of the study sample, as it is one of the most important ancient Iraqi banks.

The study aims to test the relationship and impact of electronic management, As an independent variable in organizational performance ,As a dependent variable through functional empowerment, As an intermediate variable, In the General Company for Textile and Leather Industries /The Sufi Factory / Public Administration, As the study started from the main hypothesis(,There is an indirect significant effect of electronic management on overall organizational performance, And at the level of dimensions in the researched organization)In order to reveal the relationship between the study variables and their dimensions,It is based on the descriptive analytical method Presentation and analysis of information, and for the purpose of the study, A questionnaire was designed to collect sample data.Which included the directors of divisions, units, and employees, Who numbered (80) out of (90) respondents intentionally, Intentionally The statistical program (SPSS) was used to analyze the data.In connection with the foregoing, The study reached the most important results (,There is an indirect effect with a moral significance between electronic management and organizational performance through functional empowerment)What proves the validity of the main hypothesis about the relationship between the variables of the study And, The researcher recommends relying on electronic management instead of traditional management, As it manifests its fruits in terms of accuracy and shortening of time and effort in managing work and holding meetings and correspondences, By delegating authority and giving them the freedom, And forming work teams to share knowledge among employees, For what he has direct impact on organizational performance

The current study seeks to identify the relationship and influence between the spirituality of the workplace and the creative behavior of the employees in the Directorate of Education of Babylon, and included the sample of study (90) employees in the said directorate and the results of statistical analysis reached a set of conclusions including the presence of a moral effect of spirituality in the workplace in promoting the creative behavior of workers, and that the Directorate of Education babylon was able to employ spirituality in the workplace in order to enhance the creative behavior of its employees, and the study came up with a number of recommendations, the most prominent of which was on The Department of Education of Babylon should focus on eliminating limitations and restrictions and creating an appropriate environment that helps to practice spirituality in the workplace and take care of the well-being of workers.

The research dealt with the study of the relationship between government investment spending on the one hand and human development on the other hand for the period 2006-2019 in an analytical way. The government in general and the decrease in the share of the health, educational and educational side of government investment spending in particular. In addition to the fluctuation of government investment spending and investment spending on the health, educational and educational side automatically, due to the link between the two expenditures and oil revenues, which represent the backbone of public finances and the Iraqi economy. It also became clear that there was an improvement in the per capita GDP, but this improvement was also not stable, but was clearly volatile, due to its link to the GDP, in which oil constitutes the lion's share. This improvement in per capita share does not mean improvement in human development because it does not accurately reflect the share of all members of society because it is an arithmetic average and nothing more. This improvement in per capita share does not mean improvement in human development because it does not accurately reflect the share of all members of society because it is an arithmetic average and nothing more.