Warith Scientific Journal

Continuous improvement technique is among the most important strategic cost management techniques in the modern era, through which economic units can perform their objectives by improving the value of the product, reducing its cost, and providing products that meet the requirements and needs of the customer through their performance, low prices and high quality of its competitive advantage.
Accordingly, the most important objectives of the current research is to study the above technique by applying it in one of the factories of the General Company for Textile and Leather Industries, which is the ready-made clothes factory in Najaf. For the purpose of achieving this goal, the researchers, when applying the continuous improvement technique, relied on the data obtained in several ways, including field visits, personal interviews with workers and officials in the factory as well as sales agents, as well as data extracted from the accounting and cost records in the research sample factory.
The researchers reached a number of conclusions, the most important of which is that a ready-made garment factory in Najaf, as the research sample, suffers due to the lack of application of continuous improvement technique, which can achieve its goals by reducing cost and enhancing competitive advantage, so the most important recommendations in this research confirm To focus attention on the application of the above-mentioned technology for its role in achieving this goal.

Due to the expansion of the range of services provided by government institutions and the increase in the volume of expenditures, which doubles the tasks of internal control, which is the safety valve that contributes to maintaining the goals of the institution and identifying deviations, if any. It reflects positively on the performance of the institution and the preservation of its property and contributes to reducing administrative corruption. The research aims to test the influence relationship between the independence of internal control in reducing the phenomenon of administrative and financial corruption in government sector institutions.
The descriptive analytical method was relied on as a research method, and for the purpose of obtaining data and information, the researcher relied on the questionnaire that was directed to the supervisory and administrative staff in the Directorate of Karbala Municipalities and Municipal Institutions, as (150) questionnaires were distributed to them, and 144 valid forms were retrieved. With a response rate of 96%, the data was analyzed by adopting statistics represented by (Microsoft Excell, Spss.V23 program), for the purpose of confirming the validity of the impact hypothesis and drawing out the required conclusions and recommendations.
The most important conclusions: Through the study, several conclusions were reached, the most important of which were
Failure to provide moral support and financial incentives commensurate with the size of the responsibility placed on the shoulders of workers in the internal control departments, which creates a spirit of indifference in performing professional duties, lax performance, lack of interest in the accuracy of information and adequate professional care, and the subordination of the internal control departments in municipal institutions to the direct management in Directorate, which loses its independence.
The research resulted in a set of recommendations, the most important of which are the following:
Activating the role of internal control bodies and granting them independence from direct management at work, which guarantees them immunity and safety from the pressures of those around them, whether “colleagues or officials at work, in accordance with international standards related to this standard and the issuance of laws that oblige.

The research aims to demonstrate the effect of employing marketing analysis, represented by the technique of spreading the quality function and the target cost technique, in reducing the cost of the product and improving its value. The General Textile Industries, Al-Qadifa / Al-Hilla Factory, as a sample for research. The researcher has followed two approaches: the deductive approach and the inductive approach. He relied on the deductive approach to enrich the theoretical side of the study through books, research, letters, university thesis, articles and periodicals, both Arab and foreign, and relied on the inductive approach. In proving the hypotheses of the research through field visits and coexistence of the economic unit in question and personal interviews with officials in the laboratory, as well as access to records and accounting and cost reports.

The researcher has reached a set of conclusions, the most important of which is that the use of marketing analysis represented in the quality function dissemination tool represented in three points of view (customer, management, employees) and the target cost technique helps management to diagnose strengths and weaknesses in performance, and as a result enables it to exploit opportunities and avoid Threats from competitors, which enable it to gain a competitive advantage, in addition to the fact that from the reality of the company’s performance, there are many untapped energies and human resources, and the management must raise the degree of exploitation of these energies, especially that the company’s products have what distinguishes them from similar products in terms of quality, as well as due The decline in the company's production volume is mainly due to the technological obsolescence of the years-old machines. Accordingly, the main research problem is “how to employ marketing analysis to integrate the two techniques of target costing and value engineering on improving the value of the product.” Based on this problem, the researcher sets the main research hypothesis that states:
"Employing marketing analysis to integrate the two techniques of target costing and value engineering contributes to improving the value of the product".

With public expenditures increasing at high rates and oil prices fluctuating as the main source of public revenues, Iraqi governments have become addicted to filling the deficit in the general budget by borrowing, whether internal or external borrowing. Public debt rates have different economic effects on some economic variables, including investment, as the research aims to show the impact of public debt on investment in Iraq.
The relationship between public debt and investment in Iraq during the period (2004-2020) was tested using the ARDL model. The results showed the weak impact of public debt, both internal and external, on investment in Iraq during the study period, which indicates the limited impact of public debt on investment and the latter’s association with variables other than public debt, in terms of the lack of a safe and stable environment for
investment, as well as the weak support provided by the sector year in investment development.

The study aims to test the causal relationship between banking diversification and capital adequacy indicators according to Basel III standards. A sample of (10) banks was selected from the Iraqi private commercial banks for the period (2005-2019). The financial reports and statements published in the Iraqi Stock Exchange were relied on, and in order to measure the study variables, the researcher relied on the appropriate financial indicators and statistical equations. The problem of the study was embodied in the statement of the dialectical relationship between banking diversification and capital adequacy through a set of questions, in the light of which the basic hypotheses were formulated to achieve the goal of the study. This prompted the researcher to study it and find relationships between the study variables and come up with a result that contributes to clarifying the type of relationship by benefiting from the (Granger causality) method and the impact of independent variables, according to statistical tests that were used for this purpose and based on the statistical program (SPSS V.23). The study reached a set of results, the most important of which (there is no causal relationship between banking diversification and banking capital adequacy indicators for the sample banks and within the chosen time period). It clarifies to those interested in banking affairs and researchers that these variables, regardless of their relationships and effects, remain the budget process and finding an appropriate combination that is valid for all banks is a subject of controversy and discussion, and depends mainly on the existence of an efficient banking administration capable of achieving its goals in light of an appropriate environment subject to the implementation of the legislation of the Central Bank of Iraq.

The research aims to measure the impact of profit sensitivity management on the financial health of Iraqi banks. The reports published in the Iraq Stock Exchange were relied on for a group of banks and were selected depending on the availability of data. The sample includes (5) Iraqi commercial banks (Bank of Baghdad, Al Sharq Al-Awsat bank, the Iraqi Investment Bank, the National Bank of Iraq, and the Mosul Bank for Development and Investment) for the period from 2008-2017, the method of cross-sectional data analysis (Panel Data) was used by the ready program (EViews v.12). The research reached a set of conclusions, the most important of which is that the research sample banks have a positive interest rate sensitive gap, that is, they have interest rate sensitive assets greater than interest rate sensitive liabilities. The research also presented a set of recommendations, the most important of which is the need for the board of directors to pay attention to the financial health of the bank to face a competitive strength and to amend the balance sheet paragraphs to reduce the sensitive interest rate gap.

The research aims at defining the diagonal trigonometric wave, which is one of the impulsive Elliott waves, as well as introducing the US dollar index in the forex market, and how to use this wave as a method for wave trading and highlighting some of the methods used by traders to predict the direction of exchange rates The problem of the research was embodied in the dialectical statement of the relationship between the zigzag bilateral wave and its ability to predict the direction of the exchange rates (USD / ERU) based on the analysis of the dollar index through a set of questions, most notably knowing the extent of the impact of the Qatari triangular wave on the movement of the dollar index in particular and the impact of those waves The movement of currency rates in the forex market in general.
The research reached a set of conclusions, the most important of which is that the diagonal triangular Elliott waves (front and back) can predict foreign exchange rates by analyzing the dollar index for the major currency pair selected for the research sample (ERU / USD) for the period 2010-2021, and the research concluded with a number of recommendations, most notably the need to increase Awareness for traders in the foreign exchange market and familiarity with all market rules and knowledge of the factors affecting the foreign exchange market to avoid risk and achieve profits, as well as increasing interest in technical analysts in the Iraqi market and work to develop their abilities and skills in trading in the forex market

The aim of the research was to clarify the conceptual framework of supervisory control and compliance. What are the responsibilities and duties that fall on each of the supervisory supervision committee teams and the banking compliance staff, and is supervisory control considered to enhance and support banking compliance in Iraqi banks? to make recommendations.
After reviewing the various theoretical aspects related to regulatory oversight and banking compliance, the research worked on the practical side to prepare a questionnaire consisting of a set of questions that fit the hypothesis developed by the researcher. The Trade Bank of Iraq (TBI), the International Development Bank, and the Gulf Commercial Bank. The researcher relied on the questionnaire as a main tool in collecting private data in the variables of the study as well as being compatible with the study title (Supervisory Control and its Role in Enhancing Banking Compliance). Department of Monitoring and Inspection in the General Directorate of Banking and Credit Supervision of the Central Bank of Iraq in Baghdad Governorate, where (115) forms were distributed to the research sample, and (110) were recovered. The research found results that indicate that proper banking supervision is a prerequisite for the continuity of banking activity and that it consists of a mixture of desk supervision, cooperative supervision and field supervision (for inspection), where the Central Bank of Iraq exercises the function of supervisory control over the performance of banks to determine the extent of their compliance with banking legislation and to identify weaknesses. In the financial, administrative and operational aspects by determining the degree of banking risks to which banks are exposed in order to maintain the financial soundness of the banking sector. The research concluded with recommendations, the most important of which is that the Central Bank of Iraq should pay attention to the regulatory and supervisory levels by developing methods, procedures and supervisory control work using advanced and modern programs and global databases for follow-up and early detection of risks.

The study aimed to determine the impact of financial performance on the market value of the banks, the study sample listed in the Iraqi Stock Exchange, and the study community represented the Iraqi Stock Exchange, while the study sample included 7 banks within the banking sector, and to analyze and test the hypotheses between the variables, multiple linear regression was used and using the program The SPSS statistician, and the study concluded that there is a significant relationship between profitability and market value and the absence of a relationship between indebtedness, liquidity and market value, and the study recommended the need to direct investors to pay attention to the profitability index when evaluating financial institutions more than indicators of liquidity and indebtedness.

The objective of the current research is to test the effect between cultural intelligence (the independent variable) and the adaptive performance of employees (the dependent variable) for a group of employees of the Amir al-Mu'minin "P" Specialized Hospital in Najaf. The research also aims to explore the level of availability of cultural intelligence and adaptive performance in the researched hospital. In order to achieve the objectives of the research, a hypothetical scheme was designed that explains the nature of the relationship between the research variables, and for the purpose of testing the hypotheses of the current research, the research was applied to a sample of employees at (Amir Al-Momineen “P” Specialized Hospital in Najaf), the aim of which is to obtain the required information from During a (questionnaire) prepared for this purpose, the study population amounted to (254) individuals, and the sample was limited to (149) individuals representing the staff segment at the Amir al-Mu'minin "P" Specialized Hospital in Najaf. Several statistical tools were used in the current research to reach the results related to it, the most important of which are (Cronbach's alpha coefficient, arithmetic mean, standard deviation, Pearson correlation coefficient, and structural equation modeling, coefficient of determination (R2), through statistical programs (SPSS). V.25;Amos.V.23.The research reached several results, including (there is a positive moral significance correlation and effect between the variable of cultural intelligence and the variable adaptive performance of employees) and based on the results, the researcher presented a set of recommendations, most notably the necessity of emphasizing On the management’s continuation to stimulate the cultural intelligence of employees, specifically in developing social relations between employees and encouraging them to communicate and talk among them .

The research seeks to determine the correlation and influence between Agile Manufacturing and sustainable operations management, As reality indicates a high rate of environmental damage resulting from industrial processes that result in harmful emissions as well as the wastes caused by these processes, and Agile Manufacturing is one of the management techniques that have an important role In addressing such problems because it has ingredients that would reduce environmental damage and find alternatives that improve the production process, leading to achieving sustainability in operations management, this research was applied in the General Company for Electrical and Electronic Industries after selecting an intentional sample of managers of laboratories, departments, divisions and units with The relationship with the subject of the research, and the questionnaire form was distributed to them after determining the sample size, which numbered (60) individuals, (58) valid questionnaires were retrieved for statistical analysis with a response rate of (97%), and through the use of the statistical program (SPSS ver.24). The researchers analyzed the data collected by adopting the questionnaire form that was distributed to the researched sample. The research reached a number of results, the most prominent of which are in the An acceptable level of Agile Manufacturing application had a clear contribution to supporting the company’s business towards achieving sustainability in operations management. The studies reviewed by the researchers.

Organizational ingenuity is one of the important topics for the sustainability of the work of private and public institutions, due to the urgent need to deal with and pay attention to modern requirements that contribute to upgrading and achieving a high level of green dynamic capabilities. The research aims to study the mediating role of organizational ingenuity in achieving and exploring green dynamic capabilities at the University of Muthanna And studying the relationship between organizational ingenuity and green dynamic capabilities at the University of Al-Muthanna, the research dealt with a main problem that is: Is there an intermediary role for organizational ingenuity in achieving (exploring) green dynamic capabilities at the University of Al-Muthanna, and the research was based on a basic premise: that organizational ingenuity has a role In achieving green dynamic capabilities at the University of Al-Muthanna, The researcher adopted the descriptive analytical approach in measuring the research variables and the research sample consisted of (73) individuals working at the University of Al-Muthanna using the questionnaire as a main tool for data and information collection. Spss v.24), The research has reached many results, the most important of which are the results of the statistical analysis proved the existence of a statistically significant effect of organizational ingenuity (exploration and exploitation) on the green dynamic abilities at the University of Al-Muthanna (learning and coordination abilities) at the level of significance (0.001), The statistical results of the research indicated that there is a moderate correlation between the search variables according to the rule of (Cohen & Cohen, 1983). The correlation coefficient between organizational prowess and green dynamic capabilities was (0.5920), and the research recommended the need to increase interest in green dynamic capabilities (learning and exploitation abilities) by the University of Al-Muthanna, through the establishment of specialized seminars, workshops and courses in cooperation with other universities. Which enhances the role of organizational ingenuity, the importance of broadening the vision regarding green dynamic capabilities, through the University of Al-Muthanna conducting more specialized research and field studies that contribute to the development of leaders in the aforementioned field.

In light of the rapid globalization and advanced technology that forced organizations to strive to achieve continuous improvement in their operations, whether production or service, and to try to keep pace with the change made by all other competing organizations. Therefore, The research problem started through intellectual questions to know the extent of the impact of strategic vigilance on sustainable organizational performance through the mediating role of strategic renewal. many of these organizations seek to advance their strategies with the latest methods and strategies. Hence, the aim of the current research is to strengthen the relationship between strategic vigilance in its dimensions and sustainable organizational performance in its dimensions through the mediating role of strategic renewal in its dimensions, the application sample included a sample of employees of the Pepsi-Cola Company in Karbala. The questionnaire was relied on as an instrument for data collection, as the sample included (180) respondents in the various departments, divisions and units of the company, as well as reliance on the Statistical Package for Social Sciences (SPSS V.25) in analyzing both the relationship and the effect between the research variables. One of the most important conclusions reached by the current research is that the existence of strategic renewal concepts can indirectly enhance the relationship between strategic vigilance and sustainable organizational performance. The research recommended several recommendations, most notably the urge towards providing an appropriate work environment according to an effective management system that increases the desire of workers to participate in the company.

In this research was to estimate the Survival function of a Three Parameter Lindely distribution using the Standard Bayes Method, These estimators are obtained depending on squared error and General Entropy loss function, but to reach a competent way of appreciation were employed style of Monte Carlo simulation in a way was the use of sampling sizes (10,25,50,75,100) , results showed that the Hierarchical Bayesian Estimator Under Squared Error Loss Function are competent in the estimate of the Survival distribution function Lindely for most of the default values, using the statistical measure of the(IMSE).

The logistic regression model is one of the most important regression analysis models in the case of metadata. Where this research included a comparison between the genetic algorithm method with the weighted least squares method, where a simulation experiment was conducted for different sample sizes (small, medium, large) (125,75,25). For three cases of default values that were set by the researcher for the values of the model parameters (B2, B1, B0) using the Monte-Carlo method for the purpose of arriving at the optimal method for estimating a multi-level logistic regression model, and the results showed that the genetic algorithm (GA) method It is better and more efficient than the weighted least squares (WLS) method at small sample sizes (25).

The research aims to control public spending within the limits of available revenues and maintain a percentage of the deficit within safe limits, as the Algerian economy, like any rentier economy, suffers from increased obligations and expenditures that are usually greater than the revenues generated. This goal is achieved by adhering to the rules of financial discipline and ignoring These rules will cause a rise in tax revenue rates and thus increase the tax burden on taxpayers in order to cover the deficit and thus negatively affect the economy. On oil revenues in financing the general budget, the role of other non-oil revenues is doubled.