ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research aims to identify the time management and the extent of the adoption by managers in the Central Refineries Company (Dora Refinery) and the impact on the performance of the supply chain, the research problem emerged in identifying the extent of application of time management to achieve a better performance of the supply chain, As the research relied on the study of time management As an independent variable with its dimensions (Time Planning, Time Organizing, Time Directing, Time Monitoring and Time Wasting) and the performance of the supply chain as a dependent variable with four dimensions (Cost, Flexibility, Integration and Quality).The questiannoire was used as a main tool in data collection and an intentional sample was taken from (92) manager, and all of them were suitable for analysis, and the statistical program (SPSS V.23) was applied and a number of statistical methods were used (Mean, Standard deviation, Coefficient of Variation, Spearman Rank Correlation Coefficient and Simple Regression Coefficient), and the results reached a strong influence relationship between time management And its dimensions and the performance of the supply chain in its dimensions, and this indicates the great positive role of time management in achieving the efficiency and effectiveness of the performance of the supply chain in the Dora Refinery

The Iraqi economy has suffered from price rises that have resulted in economic and social dimensions at the level of the productive sector on the one hand and on the level of the family sector on the other hand, as well as its impact on the market trends of various production elements. In light of this, it is necessary to adopt a package of measures represented by government intervention through legal and institutional frameworks and the use of a monetary policy that focuses on monetary tools and addressing inflation by targeting it, and the research aims to predict the paths of inflation in the Iraqi economy for the period (2019-2025). The ARIMA model showed a clear possibility. In forecasting data, as the predictive values were distinguished by being unaffected by the directional tendency of the data and following the behavior of the original chain itself, and it gave projections very close to the reality of inflation rates in the Iraqi economy, whose rates ranged between (6.1) in (1921) and (9.5) in (2025

The self-evident truth existing in today\'s business environment is the continuity of change and its continuity and turmoil, also its increase over time as it is more abundant, abundant, wide and complex than ever before, and it is the dominant feature in the business environment, as different organizations and operating units can find themselves shifting from the top to the bottom. And then it requires its departments to strive to adapt to these rapid and turbulent shifts and changes by bringing about a series of organizational and adaptive changes that are not limited to one organizational aspect only but rather include all organizational components. Accordingly, this research came to determine the readiness of public organizations to change in light of the current changes and crises, and to clarify the relationship between the dimensions of organizational change, Also, defining the relationship between the dimensions of organizational change and personal characteristics and the extent of the influence of personal characteristics on the dimensions of organizational change, as well as knowing the differences in the degree of readiness for organizational change according to For personal characteristics (gender, age, specialization, length of service), the results showed a high willingness among the departments of public organizations to apply organizational change in light of changes and crises, as well as the existence of a correlation and influence between personal characteristics and readiness for organizational change, and the results showed that there are differences between the respondents in Degrees Willingness to change according to some demographic variables (gender, age, educational level, and length of service). As for the most important recommendations, the departments of organizations in general and the general public in particular should make organizational changes in their organizations to increase their ability to adapt to environmental crises and disturbances, and emphasize the need to hold seminars and programs. Dialogue that enhances the levels of readiness of workers in public organizations to accomplish organizational change

The study aims to clarify the role of electronic accounting education to meet the requirements of the labor market in light of the Corona pandemic by applying to King Khalid University by shedding light on information and communication technology in developing intellectual, technical, personal, administrative and communication skills of the student.The research was applied at the Community College of King Khalid University, and a sample was selected that consisted of male and female students of the Community College with a number of (60) individuals. Data were collected for the purpose of analyzing it mainly through the questionnaire, which consisted of (15) paragraphs. The answers were analyzed depending on the program through multiple statistical tools (arithmetic mean, standard deviation, spss). The study found a set of conclusions, the most important of which were the results showed that electronic accounting education contributed to reducing the gap between academic and professional reality in light of the Corona pandemic, and therefore it is necessary to encourage electronic education to increase skills and keep with modern developments in information and communication technology.

Water is polluted as a result of the presence of foreign substances in it, whether organic or inorganic. These substances spoil the quality of the water, which is what happens to the Tigris River. These wastes cause the water of the Tigris River to be polluted with dangerous chemical pollutants that harm human health, causing diseases, and among these diseases is amoebiasis, the data of which is represented by the number of cases of the disease on the Karkh and Rusafa sides in Baghdad for the year.

The research dealt with the analysis of building a model of knowledge management strategies in private higher education. A group of Iraqi private colleges were selected (Dajlah University College, Esraa University College, and Al Kitab University) based on positive philosophy to derive its hypotheses and deductive approach to test them, representing the research community with (1110) observation distributed by (263, 590 and 257) respectively for the three faculties, a non-random (intentional) sample of 258 individual was selected by the Herbert Arken method to represent the community correctly, and exploratory factor analysis was used to test the main research hypothesis.The research concluded that there are three strategies for knowledge management(Survival strategy, Advancement strategy, Creativity Strategy) in the researched colleges and that these strategies have explained 50% of the total variation, which means that there are other strategies his means that there are other strategies that have not been researched or may be due to other factors that were not included in the model, and that the strategy to survival strategy has gained importance among other strategies, and this may be due to the nature of the Iraqi environment and the simulation of private colleges of government universities, and based on The research recommended that colleges should be given the freedom to choose their orientations and business models and not to resort to imitation and simulation of government universities, as well as interest in development and innovation through contracting with foreign universities and achieving twinning.

This study focused on showing impact of the investment climate in the Iraqi, also focused on trying to detect the channels of transmission of impact of the investment climate in order to locate the defect . Importance of the study came from importance of the local private sector and its role in the Iraqi economy, and the Iraqi private sector is affected significantly from the investment climate, since the latter in which leads and directs the Iraqi private sector. This study is generated during the fundamental problem, which is weakness of the local private sector and its inability to compete with imported goods, which led to a decline the production system flexible in Iraq, which was caused by the investment climate. The study assumed two assumptions, the first is that the investment climate affects significantly on behavior of the local investors and which affects in form of the investment opportunities, and consequently the impact is transmitted to directs investment decision. The second is change the one of the investment climate factor affects in the other factors

As long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financialproducts, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudarabah) and sharing (Musharakah), etc; for its effective contribution to increasing the profits of Islamic banks, which is one of the main objectives behind the existence of banks, and is necessary for their survival and continuity in conducting their business. The research aims to clarify the role of the Central Bank of Iraq (CBI) in its endeavor to introduce a new investment mechanism and window (Islamic certificates of deposit (ICD)) for Islamic banks to invest their money without interest and its role in the Profitability of these banks according to the return on assets Indicator (ROA). The research hypothesis is based on the existence of a positive and significant impact relationship between the investment of Al-Nahrain Islamic Bank in (Islamic certificates of deposit (ICD)) and its profitability using the Return on Assets (ROA) Indicator. during the time period from the first half\\ for the year 2018 to the first half year\\ 2020. The research relied on financial analysis tools to analyze the growth rates of Murabaha returns achieved on the amounts invested in Islamic certificates of deposit (ICD) (X) of the invested bank his money in it. In addition, the two researchers used the financial ratio for the profitability indicators represented by the return on assets (ROA) ratio (Y). depending on the bank\'s financial statements, especially the balance sheet and income statement. The two researchers concluded that the return on Murabaha Islamic certificates of deposit (ICD) contributed to the increase in the bank\'s profit through the opportunities provided by these certificates for Islamic banks to invest their surplus liquidity despite their issuance in the form of Murabaha only. and The role of Islamic banks in Iraq was limited to purchasing (ICD) certificates from the central bank (CBI) without selling them to customers, and they also did not issue them for the purpose of financing economic projects. The two researchers recommended that it is possible to benefit from the experiences of the countries of the world in issuing Islamic deposit certificates in various financing formats such as speculation (Mudarabah) as in the State of Qatar and in the form of leasing (Ijara) as in Morocco and sharing (Musharakah) and others. As well as the emphasis on the Central Bank of Iraq (CBI) to issue instructions to develop the mechanism for Islamic certificates of deposit (ICD) in accordance with the followed global system, to help Islamic banks issue these certificates to finance economic projects in order to contribute to achieving economic development. and We emphasize on Islamic banks in diversifying their investment portfolios, especially participating in all terms of certificates

The energy sector in the environment of Iraq suffers from a real crisis in the shortage of electrical energy supplies, and this has negatively affected the type and quality of services provided in all fields. Therefore, renewable energy, especially solar, has become the ideal alternative that humanity seeks to confront the depletion of fossil fuels and the resulting environmental impacts. Therefore, it was imperative for the third world countries to tend to invest in renewable energy as a solution to what the energy sector suffers from successive crises. This research aims to clarify the concept of renewable energy and its sources, what are its benefits and determinants, as well as explain the technology of the Internet of things and identify its most important pillars, and then know the integration between renewable energy And the technology of the Internet of things and what is the impact of this integration on reducing costs. The inductive approach was used in the presentation of the theoretical side, and the applied comparative approach was used in the presentation of the practical side. In order to achieve the objectives of the research, the research sample consisted of the two public companies for the production and transmission of electric power - the Central Region and the General Company for the Distribution of Baghdad Electricity. A hypothetical system was designed for an area far from the production of electrical energy, represented in the Yusufiya area, where the cost of the system was calculated in an estimate depending on the Iraqi market for renewable energy, as the research found that the use of solar energy with Internet of things technology reduces costs compared to traditional energy sources (fossil fuels

The research aims to explain the knowledge pillars of solar energy and the concept of reducing costs and improving the environment and showing the effect of solar energy on reducing costs and improving the environment. The high energy costs, losses in the current electricity grid, and the risks arising from conventional energy generation that include carbon emissions and greenhouse gases that have a clear impact. On the environment and the phenomenon of global warming, in addition to the taxes imposed on these emissions, they cause financial burdens in addition to the environment. Therefore, global environmental changes stimulate the transformation of traditional methods of generating electricity. To achieve the objectives of the research, it was assumed that a solar cell station would work in conjunction with a traditional power station, represented by the thermal cycle station for the production of electric energy, which greatly contributed to reducing costs, reducing emissions, and improving the environment. What the researchers have reached is that the rate of savings will be from solar energy at a rate of (5) hours per day, meaning that the cost of saving per day is (39,403,673) dinars per day, as for the annual cost savings is (14,185,322,306) dinars per year and that the use of a solar power plant with a capacity of (1000) megawatts contributes to saving carbon emissions by a value (9,132,060,000) dinars annually.

Perhaps the most important thing that distinguishes the science of accounting from the rest of the sciences is the ability to determine and measure the financial values ​​through which all elements of the financial statements should be recorded in light of accounting assumptions and principles in general, and the International Financial Reporting Standards (IFRSs) in order to deliver financial information appropriate to its users to make decisions. Various matters related to business establishments, as the historical roots of Block Chain Technology (BCT) go back to the nineties of the last century.

The main purpose of preparing financial reports has always been to provide information to key stakeholders. However, record keeping as a basis for financial reports has evolved and transformed with the economy or the way in which economic units operate. Every stage of economic development has affected the method of record keeping. We find the use of... The Internet has changed the way economic units operate and as a result, cloud accounting and other modern accounting concepts have emerged.

The research aims to clarify the concept of strategic cost, its characteristics, components, principles, and tools, focus on (target cost, clarify the concept of lean management, clarify its principles, importance and tools, focus on (automation with a human touch), determine the possibility of the company’s application of the research sample tools and the possibility of their integration to achieve the desired reduction. The Iraqi companies\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\' reliance, in general, and the company, the research sample in particular, on traditional costing systems is insufficient to cope with these developments, so it was necessary to make fundamental changes by relying on modern technologies in order to reduce the costs of their products and to achieve the objectives envisaged by the research. The researchers reached a set of conclusions, the most important of which is that the cost The target interacts with the environment of external companies, which distinguishes it from other strategic cost tools, and this interaction leads to the realization of customers\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\' desires for products of appropriate price and quality, and that automation with a human touch, which is one of the lean management tools, has gained many advantages such as giving the worker the authority to stop the line and solve problems from During its determination on the condition that the machines can control the product and gain The ability to automatically stop or give the necessary signals in the event of a defect, and one of the most important recommendations is that the employees of the company should be trained on modern concepts, including the target cost and automation with a human touch and awareness of the advantages achieved from adopting these concepts

The research aims to shed light on the behavioral factors of employees, present and discuss the theoretical dimensions of behavioral factors, present and discuss the intellectual foundations for developing accounting information systems, and identify behavioral factors and their effectiveness in developing accounting information systems. To achieve the research objectives, the researcher prepared a questionnaire form according to the five-point Likert scale. In preparing it, the compatibility with the characteristics of the study community was taken into account, and the target community for this questionnaire is employees in commercial banks. The researcher reached a set of conclusions and recommendations. The most prominent conclusions are that involving employees in developing accounting information systems increases their effectiveness and they become more knowledgeable and committed to using the system. The most important recommendations are the need for organizations to develop accounting information systems by taking care of the behavioral factors of employees, developing their skills, and raising their level of performance.

The research aims to shed light on the development of accounting information systems and to show their impact on the effectiveness of applying international financial reporting standards. To achieve the researcher\'s goals, she prepared a questionnaire form according to the five-point Likert scale. It was taken into account in its preparation the compatibility with the characteristics of the study community. The aim of this questionnaire is to work in commercial banks and the unilateral automated control valleys. The yard reached the teacher and the recommendations. Among the most prominent conclusions is that there is a statistically significant moral impact of developing accounting information systems on the effectiveness of applying the financial report of a country and that the use of technology increases the effectiveness of applying international financial reporting standards. As for the most important recommendations, the necessity of the contribution of operations in managing information systems, as it provides accounting information accurately and in a timely manner, and benefiting from the modern developments of information technology and harnessing it to serve accounting

The private sector occupies an important position in countries in general, especially those that depend on the market economy. It was a correct emergence of the private sector in Iraq in the twenties of the twentieth century and consistent with the economic and political system of Iraq during the period of monarchy, but after the political change to the republican system. And then the introduction of socialist principles that contradict with the private sector led to a decline in its role, and then businessmen and investors fleeing with their money and projects outside the homeland, as the political changes after 2003 added other obstacles to private sector developments, including the deterioration of the security situation, infrastructure, power outages and administrative corruption. And this is through extrapolation of facts and events to the history of the private sector in Iraq, which necessitates monetary, financial and commercial reforms, developing effective legal legislation, issuing new legal legislations in line with global development, improving the investment climate, adopting a single window to encourage foreign direct investment, expanding local markets, launching into international markets, and achieving harmony between The country\\'s political system and the required reform package. The state’s establishment must be accompanied by developing the infrastructure for the economy and building basic factories for the advancement of the private sector, such as iron, steel, aluminum and petrochemical factories, which represent the basic and primary material for the advancement of the private sector, which will contribute to its expansion and raising the percentage of its contribution to the gross domestic product.

This research aims to demonstrate the classification and measurement of environmental costs according to the material flow cost accounting technique as one of the environmental management accounting techniques and the benefits of the information it provides, and its role in reducing costs, improving the quality of products and optimal utilization of available resources and energy, through an applied study in Babel Tire Factory. The researcher reached a set of conclusions, the most important of which are: The use of material flow accounting provides appropriate information for management about environmental costs, which contributes to reducing these costs and then reducing the total costs and improving the quality of products. The flow of materials by the economic unit, the research sample to classify and measure the environmental costs, because this will help the administration in knowing the size and value of the waste, the increase in the rates of environmental pollution and the ineffective exploitation of the available resources and energy, which enables it to manage and control it and then take decisions that lead to the reduction of the total effects Environmental improvement, improving the quality of its products and reducing the total costs

The aim of this research is to reveal the effect of the mental image of hospitals (Baghdad Education, Ghazi Al-Hariri for Specialized Surgery, Private Nursing Home) in the Medical City in Baghdad on the patient’s satisfaction ,A random sample of (249) patients was selected by adopting the questionnaire tool as a measure of the research variables, and it was distributed to hospitalized patients, the research sample, (SPSS, v.25) was used to analyze the research data, The results showed that there is a strong relationship between the two variables of research (mental image and patient satisfaction), In addition there is a partial effect of the mental image variable in its dimensions (external appearance, advertisement, impression) on patient satisfaction.

This search deals with the use of geographical statistics in estimate proportions of unmeasured pollution with chemical organic (B.O.D) Biochemical oxygen Demand in governorates of Iraq except Kurdistan regional, by using some univariates probability kriging models in spatial prediction by using disjunctive kriging and indicator kriging models depending on the measured true data with their coordinates by using ARC10.4.1 and estimate the function value in one point from the close points . by using some semivariogram models (stable, spherical, exponential and Gaussian).and by using the more fitting from them. And by predictive mapping for pollution indications. the comparison was made by five criteria for spatial error indications those are (mean error, root mean square error , mean standardized error ,root mean square standardized error ,average standard error) , the study found that disjunctive kriging model by using semivariogram function of stable type was the best model for pollution data B.O.D . the pollution has been estimated in the un measured points(Ninawa , Salah Al-diyn Al-djyl ,Diyala , Wasit , Babel Al-Wardia ,Basra Humdan) the study showed that B.O.D pollution increase whenever we go towards south of Iraq

The research aims to demonstrate the concept of quality from the source and its tools and to determine the possibility of applying these tools in the company. The research sample is to achieve the desired goal, which is to improve productivity and reduce costs. Modern business, and found the need to innovate new methods that suit the current situation, and the researchers reached a number of conclusions, the most important of which is that stopping the production line when a problem occurs during production has actually led to a reduction of defective products, and to better performance over the long term The two researchers recommend that the company\'s management of the research sample move towards the application of quality technology from the source instead of the trend to the application of traditional management systems to keep pace with developments in the modern business environment.