Journal of Business Economics for Applied Research

The Research Aims to Identify the Availability of Dimensions of Organizational Rhetoric (Leadership Personality, Diversity, Organizational Prestige) in a Number of Iraqi Private Universities. To Achieve the Goal of the Research, The Descriptive and Analytical approach was used to collect and analyze data by means of a Questionnaire, Which is the Main Tool for Research. The (786) Teaching Staff in These Colleges and Universities Were Selected from Among Them (Intentionally) a Sample of (349) Teachers With Various Academic Ttles (Professor, Assistant Professor, Teacher, Assistant Teacher). The Research has Reached a Set of Conclusions, Including the Availability of Dimensions of Clarity and Organizational Rhetoric in the Colleges and Universities Surveyed, as the Dimension of Organizational Prestige is One of The Most Important Dimensions That Received the Attention of the Administration of the Surveyed Colleges When Formulating Their Overall Strategies, and There is no Variation in the Adoption of These Dimensions.
Based on The Findings of The Research, a Set of Proposals Were Developed, the Most Important of Which Was The Need for The University Administration to Pay Attention to The Dimensions of Organizational Rhetoric. Outside it.

The research deals with one of the most important problems facing the Iraqi economy, represented by fluctuations in oil prices and their impact on the real economic and financial variables in the Iraqi economy and thus on financial returns, which leads to economic instability due to the dependence of the various economic sectors on the oil sector, as well as the impact of economic policy and strategies Development by tremors and shocks occurring in global oil prices. In this research, the analytical method was used to show the impact of oil shocks (negative or positive) on the real and financial economic variables, inflation and unemployment in the Iraqi economy for the period (1990-2020) to try to identify the impact of those shocks on them and explain The extent to which it matches with the economic theory, it was concluded that the growth of GDP is affected in terms of relative importance by oil exports and then by total government spending, especially operational ones, and then by oil prices and finally by inflation rates during the research period, and it was concluded that the GDP does not appear The growth of the economy and production is the accumulation of funds obtained from the revenues of the Rentier oil, which is directed mostly to operational budgets of a consumer spending nature. It was also concluded that the negative shocks resulting from the drop in oil prices will affect the real variables (gross domestic product, inflation, unemployment and government spending) according to the logic of economic theory (decrease in domestic product and government spending with an increase in unemployment rates and a corresponding decrease in inflation rates), while The positive oil price shocks were consistent with the logic of economic theory in terms of inflation and unemployment, but they did not fully coincide with the indicators of gross domestic product and government spending.

The research deals with the impact of financial and economic variables on the levels of capital accumulation in (Lebanon), and whether the effect is positive or negative, based on the hypothesis that states that the impact of financial and economic variables varies between positive and negative on the levels of growth of capital accumulation in Lebanon for the period 1990-2020, and for the purpose of Solve the study problem represented in what are the main factors affecting the growth of capital accumulation in Lebanon for the period 1990-2020, and what is the mechanism of the effect of independent variables (economic and financial) on the dependent variable (capital accumulation).
The ARDL model is based on an autoregressive distributed time lag model (Autoregressive Distributed Lag Estimate), and by adopting the data of those variables and for a time series for the period (1990-2020) with annual data, and for the number of views of the time series (31) views, the research reached a number of conclusions, the most prominent of which is that the index of the total value of traded shares has a negative impact, He explains that the Lebanese stock market has marginally contributed to the formation and accumulation of long-term capital during the study period. Therefore, the research recommended the necessity of making the stock market more open; to encourage and attract investors (foreign and local) and to provide the required liquidity in the market, which will stimulate

The research aims to determine the nature of the influence relationship of the independent variable emotional stability in improving the effectiveness of work teams in its five dimensions (appropriate communication, cohesion, participation, cooperation, achieving goals) from teachers opinions in colleges at the University of Mosul. As a data collection tool, the research sample reached (304) teaching staff in a number of colleges at the University of Mosul with various scientific titles (assistant teacher, teacher, assistant professor, professor). The researchers relied on ready-made statistical software, namely (SPSS V26) and (Amos V26) in analyzing and testing the research hypothesis, and the research concluded that there is a significant effect relationship The emotional stability variable in improving the effectiveness of work teams in the colleges under study. The research recommends building bridges of trust between team members and their leaders in a way that enhances cooperation, increases communication among them, and makes decisions to solve the most difficult problems facing work, thus increasing cohesion of work teams and improving its effectiveness

The aim of the current research is to identify the role of dynamic capabilities in strengthening strategic quality management by indicating the level of relationship and impact between them, and the Nineveh Health Department and a number of its affiliated hospitals were tested as a field of current research, and the data were collected by adopting the questionnaire form as the main tool for research, and with an intentional sample represented by (directors of the department and their assistants, heads of departments, and directors of divisions) in the researched organization, which amounted to (226) directors, As well as the adoption of ready-made statistical programming (SPSS. V26) to test the research hypotheses and verify their correctness, according to its available tools, including (repeats, percentages, arithmetic mean, standard deviation, coefficient of difference and response ratio) The results of the research confirm the existence of a correlation and impact between the research variables, and also made a number of recommendations, most notably the need for the senior management in the researched organization to work to evoke its supporting capabilities and flexible capabilities in order to enhance strategic quality management through the adoption of an approach that enables it to direct its capabilities to manage the organization efficiently and effectively.

Countries around the world have tried to devote a significant portion of their budgets to infrastructure, health care, and education. In order to accommodate the needs of their expanding populations and to promote sustainable development through investments in human and material resources, however, the security and political situations that some countries of the world were going through led to a significant increase in military spending. Therefore, military spending took a large part of the trade balances and GDP around the world. The study aims to demonstrate the impact of military spending on some economic variables in Iraq during the period (2004-2021). Using quantitative analysis and models (ARDL, FMOLS,DOLS), The paper discovered an inverse relationship between military spending and economic growth, the trade balance, and the net flow of foreign investment in Iraq, i.e., an increase in the proportion of military spending contributed to a decrease in the rate of economic growth, an increase in the trade balance deficit, and a decrease in inflows of foreign investment. The paper also suggested that achieving security stability and directing operational military resources in a way that maximizes their effectiveness

The current study aimed to measure the factors affecting the use of the
e-learning system, especially after the spread of COVID-19, and by employing the Unified Theory of Acceptance and Use of Technology (UTAUT). The current study sought to address the problem in its academic context, which is the limited information on the subject of the study, as there is still a lack of adequate understanding of the factors affecting the acceptance of the e-learning system. In order to solve this problem, the researchers chose the sector of the College of Administration and Economics at the University of Mosul as a field for study, and a sample of (690) students participated in this study. The descriptive analytical method was used as the most appropriate method for the current study. The questionnaire was used as the main tool in data collection. The study reached several conclusions, the most important of which are: that the students at the researched university have the intention to accept the transition to the e-learning system. The shift towards e-learning.

The study dealt with measuring the impact of accounting disclosure on rational investment decisions, as it aimed to know the accounting disclosure as well as its impact on making rational investment decisions. The study assumed the existence of a direct, significant relationship between disclosure and decision-making, and to verify the hypothesis was relied on a questionnaire distributed to a group of accountants, and this questionnaire consisted of two main axes. According to the Likert quinquennial scale, the second axis talks about rational investment decisions and the extent to which they are affected by accounting disclosure when making decisions for the most appropriate projects among the available alternatives. The general tendency of the respondents is to agree on the focus of the study and the importance of the relationship between disclosure and investment decision-making, and this is clearly shown in the estimation of the regression equation that was measured for the model, where the correlation coefficient appeared at 97% and this is a very strong percentage in explaining the extent of the impact between them.

The aim of the current research is to clarify the requirements of the International Accounting Standard IAS1 "presentation in financial statements" that contribute to improving the reporting of financial reports in local economic units and its reflection on the commitment to the characteristic of faithful representation of financial information included in annual financial reports, as the diversity of financial reporting in the environment This led to the lack of confidence of the relevant parties in the extracted information, and consequently, a decrease in the Faithful Representation of the annual financial reports. The research was tested by preparing a questionnaire form as an essential tool for collecting and testing the results. The number of respondents was (42) of them (22) academic teachers in various universities Iraqi , and (18) external auditors of the first category, and the most important conclusions of the current research are that the change in accounting methods, methods and policies by local economic units has an impact on previous, current and future financial reports, as it was concluded that reporting on the ability of local economic units to continue In the near future, and its ability to pay off debts contributes to the performance of its future business and activities. The current research recommended the need for local economic units to report changes in the methods, policies, and methods used and changes, and the research recommended the need to direct local economic units to report on their ability to continue in the near future and their ability to pay future debts and to report on alternative sources of financing and their profitable business operations, as The current research recommended the need to direct local economic units using modern computer programs for the application of international accounting standards and international financial reporting standards in order to shorten the time, effort and low cost in preparing local accounting standards.

The aim of the research is to show the comparisons between the local government accounting system and the IPSASs, specifically the IPSAS2, which is related to the preparation of cash flow statements to identify the deficiencies in the government accounting system, as well as to show how consistent it is with the requirements of this standard, where the researchers presented two models for the cash flow statement, according to The requirements of both the IPSAS2 and the government accounting system, and the was selected (Office of the Iraqi Ministry of Higher Education and Scientific Research) as a sample for the current research as it is one of the government Entities that prepares a statement of cash flow according to the requirements of the accounting system applied to it, The current research Showed a number of conclusions, perhaps the most prominent of them; There is a clear difference between the cash flow statement prepared under the local government accounting system and the cash flow statement prepared in accordance with the requirements of IPSAS2 in terms of the methods of recognition, measurement and presentation of the items or items of cash flow, which makes it somewhat inconsistent with the requirements of IPSAS2 Therefore, the researchers recommended the need for the concerned authorities to develop the local government accounting system in order to bring it into line with the requirements of IPSASs as they are in the local environment

The research has pointed to the importance and magnitude of the problem that you are trying to explain in light of the increase in the amount of waste, hence the importance of waste recycling programs and research projects in order to achieve sustainable development. The importance of the study stems from identifying recycling processes and their economic and social returns, reviewing some of the experiences of the countries of the world as well as the possibility of tracking the impact of these international experiences in order to achieve diversification of sources of income and development in France. The research came by following the descriptive and analytical approach and the research concluded that circular in the production process means facilitating industrial coexistence and that developed countries such as (France) have laws and legislation regulating waste recycling processes, which is an important factor for the success of recycling operations

The research aims to identify the level of the impact of the Kaizen methodology on the environmental performance in the Makhmour Municipality Directorate. In Makhmour Municipality Directorate, the researchers used the descriptive analytical method in writing the theoretical and field sides as it helps them in collecting data and information with finding different means for its interpretation, in addition to using the questionnaire form as the main research department and by 150 forms distributed to the surveyed field and then analyzed as well On the use of the statistical program (SPSS-V25), as the research reached a set of conclusions, the most important of which is the existence of a significant correlation relationship between the kaizen methodology (combined) and environmental performance (combined) in the surveyed organization, and this indicates that the increased attention of the management of the researched organization with methodological steps The kaizen collectively will contribute to enhancing environmental performance, and in light of these results, a set of proposals has been formulated, the most important of which is to increase the interest of the management of the examined directorate in studying the contents of administrative thought in relation to the kaizen methodology and environmental performance because of its impact on enhancing the municipality\\'s ability to provide municipal services of an acceptable level to the beneficiaries.

The research aims to define the concept of target cost technology and its role in improving the profitability of the company in question. The research dealt with the theoretical framework of target cost by identifying its concepts, importance, objectives and steps of application. For the pharmaceutical and medical supplies industry / Samarra, in order to verify the effectiveness of cost technology in improving quality and reducing cost in the company in question, the target cost was measured using the target price minus the target profit, and profitability was measured using the rate of return on assets, and the research reached That the target cost technique is a cost planning and management tool that aims to reduce the total costs of the product within the framework of comprehensive planning for profitability and in light of a quality level that meets the desires of the consumer, and the target cost can be used as an effective tool in designing a new product or re-designing an existing product, Target cost achieves the lowest cost through a visionary perspective that takes into account the internal and external capabilities of the company, taking into account selling prices Competitiveness

Adam Smith published in the year (1759 AD) his first book on philosophy (The Theory of Moral Sentiments), in which he presented his ideas about the individual and self-interest and their harmony with the public interest.
Smith believed that the personal motive of the individual is the greatest guarantee of the public interest. There are two phrases of his in this regard. He says in the first: We do not get what we want for our dinner from the butcher or from the baker or from the beer seller as a matter of charitable work, but rather out of their interest, we do not come to them out of their humanity, but out of their self-love, and we do not talk to them about things, but about their usefulness. Thus, Smith's economic system is based on the natural system that is governed by those personal instincts. Everything is fine as long as there is acceptance, conviction, and satisfaction between the parties to the economic activity. As for the second phrase, he says in it: Since every individual strives as much as he can to employ his capital in supporting the internal works and through that directing these works so that their production is of the greatest value, then every individual in the society works to make the annual revenue of the whole society as large as he can. In this case, he only thinks of his personal gain, and in this case, and in many other cases, he is led by an invisible hand to promote a goal that was never his intention.
The concept of the hidden hand is the means by which the market is managed through supply and demand and does not need government intervention in order to reach the stage of internal equilibrium in the market. This mechanism of the natural system is capable of organizing itself without the need for any external intervention.
But despite the smoothness and harmony of the idea of the invisible hand, this idea was not devoid of objections to it by most of the great economic thinkers, such as the University of Cambridge professor Emma Rothschild, who imagined that Adam Smith when he introduced the idea of the invisible hand, he used it as a ridiculous joke, but went more From that when I showed that this idea is a non-Smithian idea, and that Smith borrowed the expression from Shakespeare. The economic historian Karl Polanyi also objected to the issue of the market as an independent mechanism that can regulate economic activity without the need for intervention from external forces. Since that time, Western economists have been declaring that their economy is a mixed economy, in which public and private institutions together exercise a kind of control over the economy. There are now few economists; Whoever claims that the market alone can independently and independently regulate economic activity.

The research focuses on showing the extent to which the house of quality matrices can be applied to design the alum product, as the research adopted in its conceptual framework the topic of the house of quality and its matrices. The General Company for AL-Mishraq Sulfur The problem of the study is the possibility of designing a high quality product and overcoming competitors using the quality house matrices. After the conceptual framework was crystallized, a hypothetical model was developed that reflects the nature of the work of the House of Quality, and a hypothesis was formulated to test the diagnosis of the possibility of applying the House of Quality. The researchers reached the most important conclusions: The proposed improvements for the company according to the implementation of the House of Quality give priority to improving the requirements (maintenance and modernization of machines, eligibility and efficiency of working personnel, stability of specifications), and with proposals, the most important of which are: Preparing a series of quality house matrices to achieve customer satisfaction, and improving the company’s competitive position, thus providing The needs of the production departments and laboratories of modern machines and equipment necessary for production, in a way that matches the level of technology of competitors used in the industry, especially for the alum product

The research aims to define the concept of target cost technology and its role in improving the profitability of the company in question. The research dealt with the theoretical framework of target cost by identifying its concepts, importance, objectives and steps of application. For the pharmaceutical and medical supplies industry / Samarra, in order to verify the effectiveness of cost technology in improving quality and reducing cost in the company in question, the target cost was measured using the target price minus the target profit, and profitability was measured using the rate of return on assets, and the research reached That the target cost technique is a cost planning and management tool that aims to reduce the total costs of the product within the framework of comprehensive planning for profitability and in light of a quality level that meets the desires of the consumer, and the target cost can be used as an effective tool in designing a new product or re-designing an existing product, Target cost achieves the lowest cost through a visionary perspective that takes into account the internal and external capabilities of the company, taking into account selling prices Competitiveness

The study aims to find the relationship between “public revenues and total fixed capital formation” as interpreted variables in the gross domestic product as a dependent variable. It was found that public revenues and fixed capital formation have a direct effect on GDP in the long and short run, as an increase in public revenues by (100%) will lead to higher output. Increasing the fixed capital formation by (25%) will lead to an increase in the domestic product by (69%).

This research aims to study the reality of the structure of wheat production costs in Anbar Governorate and relied on statistical, econometric and economic analysis from the primary data collected by means of a questionnaire as well as through personal interviews with farmers in Anbar Governorate, where variable costs constituted the largest proportion of costs amounted to (64.7%), while the fixed costs amounted to (35.3%), and the results showed that the optimum area that can be exploited to achieve the optimum size is (23.78) dunums and that the optimal production volume amounted to (39.66) tons, the bulk production of profits was (47.45) tons, and the cost flexibility reached (1) At the level of production achieved (23.78) tons. The study found the need to support farmers by the state, especially with production requirements of seeds and fertilizers at reasonable prices, with a focus on varieties of wheat that are abundant in production, and attention to price and marketing policy by opening salwas for the purpose of marketing and setting remunerative prices for the wheat crop.

The research aims to know the nature of the relationship and impact between organizational values and technological creativity in the state company for textile and leather industries / Mosul, and the descriptive analytical approach was used on in the interpretation of the correlation and influence relations between the research variables, as the research relied on a random sample of (80) individuals who were distributed a questionnaire. The data was analyzed using the (SPSS) program, and the research found to result that there is a significant correlation between organizational values and technological creativity in the company in question. The research presented proposals, including granting the management of the company in question material and moral incentives for creative workers in order to encourage the creative process, especially with regard to the use of modern technology, and that by giving them a lucrative financial reward

The research aims to identify the level of the impact of the Kaizen methodology on the environmental performance in the Makhmour Municipality Directorate. In Makhmour Municipality Directorate, the researchers used the descriptive analytical method in writing the theoretical and field sides as it helps them in collecting data and information with finding different means for its interpretation, in addition to using the questionnaire form as the main research department and by 150 forms distributed to the surveyed field and then analyzed as well On the use of the statistical program (SPSS-V25), as the research reached a set of conclusions, the most important of which is the existence of a significant correlation relationship between the kaizen methodology (combined) and environmental performance (combined) in the surveyed organization, and this indicates that the increased attention of the management of the researched organization with methodological steps The kaizen collectively will contribute to enhancing environmental performance, and in light of these results, a set of proposals has been formulated, the most important of which is to increase the interest of the management of the examined directorate in studying the contents of administrative thought in relation to the kaizen methodology and environmental performance because of its impact on enhancing the municipality's ability to provide municipal services of an acceptable level to the beneficiaries

The research aims to measure the extent of the impact of the adoption of blockchain technology on the stages of external audit, as this technology provides an opportunity to simplify the processes of financial reporting and auditing, where it is possible to provide account reconciliation activities, trial balance, journal entries, sub-ledger accounts summaries, and worksheet files. In a variety of electronic and manual formats that support external audit work. The research hypotheses were tested by means of a questionnaire prepared for this purpose, and that the target community is represented by specialists in the audit profession (academics and professionals) for a sample of Iraqi universities during 2022, which numbered (125), where an electronic questionnaire was distributed and distributed to the selected sample, (120) questionnaires were retrieved, representing (96%) as a recovery rate. The research reached a set of conclusions, the most important of which are: the adoption of blockchain technology positively and morally affects the four audit stages, reducing the need for traditional audits, and changing the form and method of presentation of financial statements. The research also reached a set of recommendations, the most important of which are: the necessity of having a set of mechanisms to activate the professional framework for the audit profession in light of the use of blockchain technology, through the continuous development and updating of laws and legislation, and follow-up to adhere to the standards of professional conduct to monitor accounts in line with new developments

The study aimed to show the role of e-government in maximizing financial revenues: Iraq as a model. The study made it clear that Iraq is still at the beginning of the road in the application of e-government in the collection of public revenues, especially taxes. In a chapter on that, the study showed that the value of the e-government development index in Iraq is low in value, as it did not exceed 0.4, and Iraq occupies ((158th place in the sequence of indicators The development of the electronic government of the world's 193 countries is naturally reflected in the decrease in the role of electronic collection of revenues, which led to a decrease in the value of financial revenues, including taxes. The volume of taxes is still low, not exceeding eight billion dollars annually in Iraq, while in other countries, revenues double as a result of the use of electronic collection, such as the UAE, the value of tax revenues amounting to more than 62 billion dollars, despite the decrease in its population, if it does not exceed 4 million, all of that It indicates that Iraq is still slowing down at the beginning of the road, so problems must be identified and appropriate solutions developed to advance non-oil revenues through electronic collection.

This research aims to study and analyze the impact of price monetary shocks on the inflation rate of the State of South Africa. The research started from the hypothesis that: There are significant effects of monetary shocks, but the effect of price monetary shocks exceeds the effects of their quantitative counterparts. The research used the descriptive analysis method, which was reinforced by using the quantitative method. The fully corrected least squares method (FMOLS) was used.
The research covered the period (1990-2019), and the research reached a number of results, the most important of which were: There are effects of monetary price shocks (exchange rate shocks, interest rate shocks) by raising inflation rates in South Africa and that these effects exceeded the effects of quantitative monetary shocks Which seems to have a weak impact in a diversified economy such as the southern African economy, and the research has put forward a number of proposals that fit with the findings of the research.

The research aimed to identify the variables that may contribute to the production of highly productive work teams. The research followed the case study approach. The research reached several conclusions, the most important of which is the continuation of efforts to keep the workforce inspiring and promote new ideas. In particular and for the company in general to feel the impact, provides synergy between individuals to generate solutions and overcome the core challenges of companies to develop teams, teams can surpass what an individual alone can provide. Teams are also able to generate synergy. Among the most important recommendations addressed by the research are: Providing innovative ideas that help to form work teams on an ongoing basis, by establishing institutions capable of providing support for training and developing those wishing to work collectively in private companies.

The current research seeks to clarify the relationship between forensic accounting tools and corporate governance mechanisms and their impact on determining the market value of the share, as one of the important indicators of financial performance, by clarifying the role of forensic accounting in verifying and auditing financial and administrative corruption, and its role in resolving disputes and problems that occur in companies. As well as its relationship to the application of corporate governance, which is concerned with the application of a set of principles, foundations and standards that achieve the objectives of the company and ensure the quality of reports and financial statements, and their impact on the market value of the company, In view of the difficulty in obtaining the necessary data that would allow the application of research in companies; Therefore, the questionnaire form was distributed to a number of auditors and accountants working in Sulaymaniyah Governorate, as (50) forms were distributed, of which (48) copies were retrieved, with (44) copies valid for statistical analysis, which is equivalent to 88% of the total distributed copies. The questionnaire data using (Spearman) analysis through the statistical program (SPPS.V24), The research reached a set of results, the most important of which is that forensic accounting covers a large area of specializations and includes investigation work, forensic information technology and support for lawsuits as the most important tool in combating crimes, corruption and other criminal behaviors that occur in society. The research also recommended the need to increase awareness of companies and investors. And shareholders and stakeholders on the importance and advantages of applying forensic accounting in detecting or preventing fraud and financial fraud, and in the event of a problem in the distribution of dividends and failure to apply corporate governance with the help of the forensic accountant.