Warith Scientific Journal

This research aims to provide the economic unit, the research sample, as well as specialists in the field of cost and management accounting, with in-depth and specialized knowledge about the importance and necessity of integration between of time- Driven activity based costing and manufacturing cycle effectiveness approaches, This integration has a significant impact on reducing costs. The men's clothing factory in Najaf was chosen as a sample for the research, due to the role that the company plays in producing products that directly affect the needs of the citizen. One of the most important conclusions reached by the researcher is to show from the results The application of the TDABC entrance showed that the total cost of the men’s suit product became (72,825.15) dinars, while its cost according to the reality of the cost system applied in the laboratory sample of the research is by (127290.9) dinars, and this means a reduction in cost of (54465.75) dinars. From the application of the MCE entrance, the ratio of the value-adding time to the total manufacturing cycle time is 45%, and this percentage is weak, which indicates that less than half of the working time is a waste and loss borne by the factory. As a result, it was found from the application of practical proposals for increasing the efficiency of the manufacturing cycle by reducing The time that does not add value has a reduction in the time gap that adds value to the time that does not add value. As a result, the lab achieved a result of 79.05% resulting from the application of MCE, and this naturally has a role in eliminating the costs of time that does not add value. For the integration between the two entrances TDABC and MCE in managing time and cost, the role of integration between these two entrances in reducing costs will be presented in this research, provided that this presentation should be preceded by addressing cost reduction in terms of concept, importance, and other relevant paragraphs. lameness.

The research aims to demonstrate the role played by the Adoption of the green target cost in contributing to the provision of an environmentally friendly product at a cost that matches the expectations of customers. The research has reached A set of conclutions, the most important of which is the inadequacy of the traditional cost systems applied in the current business environment in that they are no longer able to provide the administration with information that helps in making decisions, especially those decisions related to the environmental aspect in light of the global trend of attention to it, which led to the emergence of modern technologies. In the field of cost management is able to keep pace with this trend. As for the most important recommendations, they were represented in the necessity of directing modern cost-effective techniques to serve the environment due to the global trend of paying attention to the environment due to environmental pollution and the decline of natural resources, especially the scarce ones.

The research aims to discuss the relationship between Green Disclosure and information transparency and their impact on investment decisions and their reflection on the market value, by applying to a sample of companies listed in the Iraqi Stock Exchange by analyzing the reports issued by companies and a survey Opinions of a sample of its beneficiaries using the statistical program (SPSS-25). The results indicate that there is a significant relationship between green disclosure and the transparency of the information contained in the financial reports, in a way that enhances the investment decisions taken by stakeholders, and as a result its reflection on the market value of the company. The research recommends the necessity of adopting and strengthening green disclosure in the reports issued by companies and adopting legislation obligating them to do so.
Keywords: Green Disclosure, Investment Decisions, Market Value.

It aims to research to determine the reality of the independence of internal auditors in public sector units and its impact on limiting the illegal practices of executive departments in the Iraqi public sector that affect public expenditures, and to identify the types of illegal practices by higher administrations to pass fraudulent deals through pressures on auditors. Internal auditors and the pressures on internal auditors and their impact on the use of public funds. The researchers used the descriptive method in presenting the literature on the subject. On the practical side, the conclusions reached by the research were, the internal auditors must adhere to the internationally approved internal auditing standards through the presence of experience and competence in the auditors, as well as the administration’s interest in developing the internal audit department, setting training plans for auditors and developing their capabilities. The analytical method was used by distributing 77 questionnaires to the internal auditors in the departments of Karbala governorate and analyzing the results. Waste of public funds.

The research aims to demonstrate the role of concurrent engineering technology in providing an environmentally friendly product, because it is one of the most important technologies that have emerged as a result of work strategies that change rapidly with market requirements and the essence of the modern production process, through the manufacture of products that meet the desires of customers in the shortest possible time and at the lowest cost . To achieve this goal, the General Company for Southern Cement was selected as a research community and through one of its laboratories represented by (Babel Factory). The research reached several conclusions represented in the shift from sequential product development to concurrent product development, which enables it to respond quickly by reducing the time required for products to enter the market and adapt to changing work environments, and following concurrent engineering in product development is a shortcut to the product design and development process . The most important recommendations are the need to direct modern technologies to serve the environment in view of the trend of global interest in the environment due to environmental pollution and the scarcity of natural resources, especially scarce ones.

The general objective of this study is to identify the importance of chameleon leadership in achieving outstanding university performance, and the study relied on the descriptive and inferential approach through the opinions of a sample of the employees of the faculties of the University of Kufa. Explanatory, and outstanding university performance as a responsive variable, and the analysis was conducted by adopting a set of statistical tools that fit the objective of the study.
The two statistical package programs (Smart PLS) were adopted, and the research included a number of conclusions:
The most important of which is that the chameleon personality is characterized by a high level of self-monitoring that would effectively contribute to reducing effort time and workflow, which contributes to achieving outstanding university performance, and the research presented.
A set of recommendations based on the results that have been reached.

The research aims to clarify the interactive role of smart production, expressed in (technological intelligence, organizational intelligence, operational intelligence) based on (AbdulRahman, 2019:8, in promoting organizational excellence represented by (leadership excellence, knowledge excellence, strategy excellence, subordinate excellence) Based on Jwaifell, 2019, 66 a) where the research problem was represented by an important question that what is the role of smart production in promoting organizational excellence? The importance of research is also evident as a serious attempt to highlight the role of smart production as one of the most important foundations of the Fourth Industrial Revolution aimed at highlighting the capabilities of the human element in enhancing the capabilities of production systems to achieve organizational excellence, and one of the research objectives is to ensure a deepening of understanding by industrial organizations towards achieving excellence in all their activities And its business and functions and achieving unprecedented results that outperform its competitors, and this is what prompted the research sample company towards excellence and performance in the best way. For this purpose, the General Company for the Manufacturing of Automobiles and Equipment - Alexandria - Babylon was chosen as a research sample, and the intentional sampling method was used for managers, heads of departments and people in this company.A number of statistical methods and programs were used, including (Spss, Excel), and the research came out with a number of conclusions, the most important of which was the company’s management’s interest in the research sample in the smart production variable and its sub-dimensions and its quest to adopt technological techniques that contribute to improving product quality by motivating workers and their active participation in the decision-making process in Developing its production processes with a high level of efficiency and effectiveness in a manner that ensures the promotion of organizational excellence.

This research dealt with the subject of the five years strategy ((S5) in achieving proactive sustainability strategies in Al-Joud Company for Modern Agriculture Technology, affiliated with Al-Kafeel Company for Public Investments. Dimensions of a proactive sustainability strategy (environmental proactive sustainability, social proactive sustainability, proactive economic sustainability) based on ready-made standards, and the research sought to achieve several goals, the most important of which are (diagnosing the nature of the relationship and impact between the five years strategy (S5) and proactive sustainability strategies,The selection was made on Al-Joud Company as a field to search through a questionnaire form prepared for this purpose. The research was applied to a sample of (80) individuals working in the company. A hypothetical scheme was prepared that includes the research variables as well as the formulation of a number of main and subsidiary hypotheses. A set of conclusions, the most important of which are: - There is a strong correlation between the five S5 strategies and the proactive sustainability strategy, and there is a significant impact in achieving them.

The research aims to identify the role of virtuous leadership behaviors as an independent variable in organizational readiness as a dependent variable, as a sample of (115) individuals was applied to university leaders, and the questionnaire was used as a main tool for data collection, which adopted the descriptive analytical approach. And obtaining the most important research results, the relationship between the dimensions of virtuous leadership behaviors and organizational readiness, and organizational readiness is a readiness for talents to meet the future needs of the organization from related processes that together enhance continuous leadership within the organization. The study presented a set of recommendations, the most important of which is to increase the emphasis on the interest of the organization in question to conduct a comprehensive study of the behaviors of virtuous leadership, because of its importance in providing information at a high speed in order to implement organizational readiness .

Owing to the technical progress in all the joints of life and the fact that the banking sector operates in a changing environment, it is imperative to keep pace with the technological development that is taking place. "The electronic payment system is an advanced system and represents the future system of payment forms in all State institutions and in most countries. The speed and accuracy of financial transactions has a significant impact on the accreditation of these systems to the monetary and financial authority. However, it faces many difficulties, especially in Iraq, including the lack of the necessary infrastructure for its better functioning, Customers' lack of confidence in dealing with this system, using traditional methods of working with it, as well as weak data and information protection, as the practical framework shows us that there are differences in dealing between 2018 and 2017, 2016 in transferring amounts and using different systems, The researcher has come to a set of conclusions, one of the most important of which is that technological advances exert many effects both on the economic and monetary levels. The emergence of electronic means of payment, which have affected monetary policy in general and monetary policy instruments in particular, has resulted in technical advances in banking. The system of armour and reconciliation in any country is closely linked to the central bank's main function of achieving and maintaining monetary stability. This is achieved through the operation and supervision of these systems by the monetary authority.

Many different studies and literature in the administrative and social fields focused on the idea of social responsibility without focusing on the true meaning of the leader’s role in strengthening and cohesioning the work group., so The current research aims to test the impact of the leader’s social responsibility with its dimensions (moral and legal behavior, internal commitment, concern for others, fear of negative consequences, autonomy) on the cohesion of the work group with its dimensions (task cohesion, social cohesion) through the mediating role of the culture of organizational error management , by applying it to a sample of doctors in the Obstetrics and Gynecology Hospital in Karbala, using the questionnaire as a tool for data collection, which included (132) respondents in various departments and divisions of the hospital, and used the statistical package. For Social Sciences (SPSS V.25) To find the correlation coefficient and regression in testing the research hypotheses and the statistical description of the research sample, and one of the most important conclusions reached by the research is that the research sample organization adopted a culture of organizational error management through which the organizational cohesion of the work group is strengthened, as well as the results showed that the social responsibility of the leader plays An important role in enhancing work group cohesion by influencing task cohesion and social cohesion Several recommendations, The most prominent of these is working to encourage factors that strengthen the cohesion of the work group, especially that most of the doctors’ work is based on work teams.

The research sought to reveal the influential relationship between intellectual awakening in administrative creativity and sustainable entrepreneurship in the al-Abbas's (p) holy shrine schools in Karbala governorate. By knowing the impact of administrative vigilance in it, and the simple and multiple regression equation was applied to a sample of 101 members, where the results of the research showed that there is a significant and positive relationship between intellectual vigilance, administrative creativity, and sustainable entrepreneurship. It is necessary to maintain long-term success towards leadership and innovation and to secure full management support, so that they are not forced out of the market due to the large number of competitors.

This research aims to obtain the accreditation certificate from the accreditation council in the Arab Universities Union for the Department of Economics of Investment and Business Management, The research department evaluates the academic program of the ten main areas of the main requirements of the quality of the academic programs, but there is weakness in the application of some indicators, elements and characteristics of each of the main areas of the quality of academic programs and this is the problem of research. The checklist tool was chosen to solve the problem and the Faculty of Business Economics is a research community, being one of the distinguished Faculty s, as for the research sample, it included the presidency of the department, faculty members and students to deal with the approved checklists for the ten sections paragraphs for the quality requirements of academic program, The importance of the research to achieve the evaluation of all the main requirements of the quality of academic programs as well as the identification of strengths to support them and weaknesses to processing each area and the implications of each area of indicators and elements and characteristics must be achieved as prerequisites for progression obtaining a certificate of quality and accreditation, The Department of Economics of Investment Management and Business Department of the distinct departments for the corresponding sections of the four disciplines grouped in the Department (Management, Economics, Accounting and Statistics), which should obtain the certificate of quality and accreditation through conducting self-evaluation studies of academic programs to improve the quality of performance according to International standards to support the strengths and processing weaknesses in the main areas of quality requirements for academic programs This research has reached to a group of conclusions and recommendations. The most important of these is a self-assessment of all the ten main requirements and areas, but there is no application of some of the indicators, elements and characteristics, Therefore, the recommendations of the need to establish a subcommittee in the department means to carry out and follow-up the self-assessment for all academic program quality requirements and what it includes each of the elements and indicators and the diagnosis of strengths and weaknesses to be processing and thus to report the application for all academic program quality requirements and this leads to obtaining the academic program of the department quality and accreditation.

This research aims to identify the nature of banking inclusion and the extent of its contribution to providing banking services and creating new job opportunities that contribute to attracting bank deposits, as well as enhancing opportunities for competition between banks by diversifying their services, and paying attention to their quality to attract the largest number of bank deposits. the research started from a main problem that is (does banking inclusion have an impact on attracting bank deposits), and the data of banking inclusion and bank deposits in Iraq for the period (2011-2019) were analyzed in terms of the correlation and impact between the independent variables and the dependent variable using the statistical program (SPSS), through which the researchers reached a set of conclusions, most notably: The results of the statistical analysis showed the existence of a strong direct correlation between the indicators of banking coverage and bank deposits, which amounted to (973%), and the results indicate that the significance of the multiple linear regression model is proven at the level (0.05), as the calculated (F) value was (29.128). It is greater than the tabular value of (F) which is (5.41), and in light of the conclusions, a set of recommendations were reached, the most prominent of which are: Expanding the use of ATMs, electronic cards, and points of sale, because of their important role in providing electronic banking transactions, and communicating these Transactions to the largest number of members of Iraqi society, which requires the Central Bank of Iraq to urge banks to expand the provision of this type of electronic banking services for ease of use and access.

in this paper the Bayes method and moment method for estimating the of the inverse gamma distribution in case the data is fuzzy, The characteristics of the distribution have been studied in terms of expectation, variance, probability density function, and cumulative function, and simulation experiments were used to find out the preference of estimation methods used to, It was found that the bayes method is one of the best methods for estimating the fuzzy reliability of an inverse gamma distribution, while the method of moments is not suitable for estimation.