Al-Rafidain University College For Sciences

The main objective of the research is to illustrate the role of information management, represented by the SCADA model, in enhancing workers’ performance and productivity in the Iraqi Electrical Industries Co. The descriptive analytical method was used, and a questionnaire was distributed to the sample. Then, data was entered and analyzed in SPSS. However, the research community includes several administrative levels of the Iraqi industrial sector, and the sample number was 184 workers in the Iraqi Electrical Industries Co. Finally, the most important recommendation is to train workers on how to use advanced technology and apply it in all fields

he study aims to demonstrate the change in accounting policies and its impact on the cost of capital in Iraqi companies. It seeks to review an important topic, namely, changes in accounting policies, by presenting a conceptual introduction to accounting policies and howthey affect financial reports prepared by companies and the cost of capital, as well as the correlation and impact between changes in accounting policies and the cost of capital. The Iraq Stock Exchange was chosen as a sample because it has a mechanism for listing companies from all sectors. All sectors operating in the market were included, with 32 listed companies from seven sectors. The study's timeframe was limited to the financial reports of the sampled companies for the fiscal years 2015-2020 within the spatial limits of the Iraq Stock Exchange. After delving into the practical and theoretical aspects of the study, it was concluded that there is a statistically significant negative relationship between changes in accounting policies and the cost of capital, as increased changes in policies reduce the cost of capital. The study recommends that those responsible for establishing and developing the stock market, as well as relevant academic and professional bodies, study the accounting requirements of that market in general, and the level of disclosure in particular, and work to achieve that. The researcher noted that most studies and seminars dedicated to establishing and developing the stock market focused on its regulatory, legislative, and legal requirements, neglecting its accounting requirements and the need to issue local standards that support and enhance transparency in disclosure for companies listed on the Iraq Stock Exchange

This research aims to analyze the application of International Standard on Auditing (ISA) 701, the communication of key audit matters, and the resulting impact on the transparency of financial reporting. By examining the actual application of this standard, it is evident that the disclosure of key audit matters (KAM) significantly enhances the clarity and transparency of financial reporting. This disclosure helps investors and stakeholders better understand the challenges and risks related to the company, increasing confidence in financial reports and auditors.This standard also contributes to improving communication between auditors, management, and governance stakeholders, reducing misunderstandings and enhancing mutual trust. By disclosing key matters, ambiguity and conflicts in financial information can be reduced, facilitating informed decisions based on accurate and reliable information.The research makes recommendations, including providing training programs for auditors, strengthening communication channels between auditors and management, improving financial reporting, promoting transparency, periodically reviewing and updating accounting policies, and finally encouraging auditors to share feedback with management to improve the quality of financial reporting

this research sought to understand the impact of administrative leadership in responding to crises in schools, analyze how this leadership responds to potential crises in schools, identify the factors that contribute to the success of crisis leadership in schools, and improve effective leadership plans for managing crises in schools. The descriptive analytical approach was used, and the data was entered into the SPSS program, and the research resulted in many results, such as the following: There is an impact of administrative leadership in crisis management, and there is an impact of decision-making in crisis management. There is also a strong effect of the relationship with leaders on crisis management, and there is a good effect of leadership and management on crisis management, in addition to a strong effect of the quality of administrativedecision on crisis management

This research aims to analyze the inventory of raw materials in one of the warehouses of Diyala General Company. A total of 345 materials were examined, which are usedfor the production of power transformers, while some are utilized for maintenance purposes. The materials were classified using Pareto’s ABC analysis into three categories: Category A includes 38 materials, accounting for 10% of the inventory but representing 75% of the total inventory value, making them the most critical Category B consists of 71 materials, which make up 20% of the inventory and contribute to 18% of the total inventory value, making them of medium importance. Category C comprises 254 materials, representing 69% of the inventory but only 5% of the total inventory value, making them the least significant. The study also calculates the inventory value and the inventory turnover ratio to assess inventory management efficiency. Additionally, the Economic Order Quantity (EOQ) method is applied to determine the optimal order quantity for purchasing raw materials, components, and spare parts. The goal is to maintain an ideal stock level, preventing excess or shortage of essential materials, therebyminimizing financial losses and material deterioration.

This study aims to measure and evaluate the availability of community service indicators at Ashur Private University, identify strengths and weaknesses in light of these indicators, and present an improvement plan based on the PDCA Cycle. The study's problem lies in the lack of attention to community service indicators and the weak provision of community service at the university (the research area). The researcher adopted a case study approach, where data was collected using a checklist containing a seven-point scale designed according to community service indicators. The research results revealed a gap in implementation between the university's reality and the community service indicators. The implementation rate of these indicators reached (35%), while the total gap reached (65%). This is due to the lack of attention to the availability of these requirements. The study recommends the need to focus on community service indicators by establishing cooperation between university members and community institutions, and striving to establish activities and initiatives by providing the necessary resources.

This study aims to analyze the effect of Management Information Systems (MIS) on enhancing organizational performance through an applied investigation of the perspectives of employees at the Ministry of Higher Education and Scientific Research in Erbil, Kurdistan, Iraq. The study is based on the hypothesis that the implementation of highly efficient MIS can contribute to improving the effectiveness of organizational performance. To achieve this, a theoretical framework was developed comprising five dimensions representing the components of MIS: hardware, software, processes, data, and personnel. The study measured the impact of these dimensions on organizational performance using correlation analysis and linear regression.A quantitative research was adopted, and data were collected through a structured questionnaire distributed to a sample of 250 employees from various functional levels within the ministry, after verifying the instrument's validity and reliability.The resultsrevealed statistically significant positive correlations between all MIS components and organizational performance. The direct causal effect was limited to the "data" and "personnel" dimensions, while the "hardware," "software," and "processes" dimensionsdid not exhibit a significant direct effect. Furthermore, the findings indicated that MIS accounts for approximately 46.9% of the variance in organizational performance.Based on these results, the study recommends focusing on enhancing data quality and improving employee competencies, in addition to reviewing the mechanisms for activating and utilizing the system's technical components to ensure their tangible impact on performance. The study also suggests conducting future research across different sectors and expanding the theoretical model to include mediating and moderating variables, thereby deepening the understanding of the relationship between MIS and organizational performance

This study aims to analyze the impact of brand equity on common stock prices, applied to the Baghdad Soft Drinks Company during the period (2004–2012). It explores the relationship between the financial value of brand ownership and financial performance represented by stock prices, using regression analysis and statistical tools (SPSS). The results indicated no significant relationship between brand equity and stock prices, reflecting the weak influence of marketing activities in the Iraqi financial market due to the local business environment. The study recommends enhancing the concept of brand equity as an intangible financial asset and adopting effective marketing strategies to increase corporate value in the stock market.

This study examines the domestic legislation of Russia, the United States, and Iraq and how it responds to the legal challenges arising from the military use of satellites in international conflicts.The results showed that the space domain is no longer limited to scientific and peaceful uses, but has turned into a complex conflict environment in which space technologies are used for reconnaissance, surveillance, and military operations of an offensive and defensive nature.This shift poses profound legal challenges concerning the determination of international responsibility, the limits of legitimate use, and mechanisms for oversight and accountability. The study concludes that it is essential to develop national legislative frameworks that are consistent with international space law and international humanitarian law.This ensures the reduction of escalating legal risks and achieves a balance between national security and the requirements of international peace and security.

BackgroundThe General Company for the Cement Industry in Iraq seeks to encourage cement consumption. It is essential to utilize the resources of existing manufacturing industries and the technologies more be efficiently to Obtaining demand. Therefore, researchers sought to assess the efficiency of the cement industry at the company level in Iraq.Method and materials The cobb-Douglas stochastic frontier analysis ( SFA ) , methods are used.Data were obtained and that it taken by the Iraqi general cement company thirteen factories ResultThe efficiency rate was achieved that at 63 % which means that the rate is average and can that work must be done to improve low -efficiency factories . Factory No. 4 in Basra was the most efficient, with an ideal technical efficiency of 0.99936599 ≈ 1, while Factory No. 10 in Muthanna was highly efficient, with an efficiency of 0.94064895. Similarly, Factory No. 5, Kufa, recorded an efficiency of 0.92725490, as did Factory No. 8, Badush AL-tousieea, recorded an efficiency of 0.87543953. ConclusionsPreferably use of SFA to identify competencies that in that the industrialand to get in efficiency in cement the production, should focus on improving technical efficiency while focusing on the selection of appropriate technologies and optimal utilization of resources in proportion to the scale of work.

The research aims to identify technological capabilities’ role in supporting financial performance/analytical study of views of a sample of employees of public electronic industries companies in Baghdad governorate. sample perception regarding the concept of technological susceptibility in supporting and enhancing financial performance was identified. (64) From the study community of individuals employed by the publiccompany for Electronic Industries, identification was used as a tool for gathering information consisting of (20) a paragraph (13) a paragraph on technological diversity, technological assets, and efficiency, and (7) a paragraph on financial performance, implemented by means of SPSS V23. Data were processed, to test the study hypotheses. Analytical Descriptive Curriculum was used. Among the study results, the most significant finding was the high significant relationship between the study variables and the Publicl Company for Electronic Industries. Also, the absence of statistically significantdifferences in the perception of the degree of companies under study towards technological vulnerability ascribed to personal characteristics for the respondents of the study sample, and thus, it does not reflect on the findings of the study. In light of these results, a number of recommendations were formulated to steer financial performance support through the adoption of technological ability dimensions.

This study aims to understand the function of brand experience (BE) in fostering customer flourishing (CF) among EarthLink clients. The study\'s problem was framed as central research: \"Is there a role for brand experience (BE) in consumer flourishing?\" and sought to discover the character of this relationship. Two primary hypotheses were developed to examine the connection. A questionnaire was used as the primary device for the facts series and evaluation, and it underwent reliability and validity checking. The sample consisted of 200 respondents who are customers of the organization. To examine the facts, statistical software, together with SPSS and Excel, was employed. The statistical techniques implemented included arithmetic mean, frequencies, coefficient of variation, standard deviation, importance ratio, Spearman\'s correlation coefficient, and simple linear regression. The study reached several key conclusions, most notably that brand experience has a robust and widespread correlation and effect on customer flourishing. In comparison between the dimensions of the BE, the role of its dimensions according to importance through the coefficient of variation is according to the sequence (sensory, behavioral, emotional, and intellectual experience)

In this study, we have investigated Tsallisentropy of a multivariate controlled autoregressive fractional integrated moving average (MCARFIMA) system. A characteristic function of this system state is derived using the corresponding its residual characteristic functions.Furthermore, an analytical expression for the Tsallis entropy of system process is established under independent condition between the control process and moving average. An algorithm is proposed to calculate the values of Tsallis entropy of system processwhen it is influenced by Gaussian and Cauchy processes. The results are discussed and analyzed to demonstrate the fractional integrated on the system’s informational structure and dynamical behaviour. Finally, an example is given to illustrative the proposed algorithm and information behaviourof proposed system under Gaussian process.