Al Kut Journal of Economics and Administrative Sciences

This study aims to explore the impact of lateral relations, particularly informal relationships, on the adoption of the Balanced Scorecard (BSC) in the General Board of Tourism (GBT) which is a public sector organization in the Kurdistan Region (KR). An explanatory approach and qualitative method, specifically case study, is utilized. For the data collection, semi-structured in-depth interviews were conducted with key members of the GBT, and content analysis was employed for the analysis. The findings reveal that the BSC is proposed as a strategic Performance Management and Measurement (PMM) tool in the GBT. The results suggest that lateral relations play a significant role in facilitating PMM processes. Although this study is limited to a single case study organization, but it offers practical implications by demonstrating how lateral relations influence the adoption of the BSC. Organizational policies that promote the use of informal (lateral) relations are recommended to enhance PMM processes. Finally, this research contributes to the literature by providing insights into the influence of lateral relations and their consequences in the context of BSC adoption

The research aims to explain and clarify the role of human resources management in applying the accrual basis of accounting in order to reach the preparation of the general budget of states according to this basis in order to recognize the financial expenditures incurred by government units for the year for which the budget was prepared and the disbursement of these expenditures is carried out on the budget of the fiscal year without rolling over the expenditures to subsequent years. In order to complete this goal, the research was applied at the Middle Technical University. The research concluded the possibility of applying the accrual basis of accounting if there was cooperation between the Human Resources Department and the parties responsible for disbursement, but there are some obstacles, the most important of which is that administrative work still depends on traditional administrative systems in exchanging information related to employees’ entitlement to bonuses, promotions and other financial entitlements as well as the ignorance of some employees of using modern programs in human resources management

Purpose: The current research aims to measure the cumulative impact of some negative practices on the Tigris River, specifically some of the negative effects that lead to economic losses on workers in the fisheries industry, and to determine how inefficient environmental management leads to many negative environmental impacts on fisheries. The current research helps to achieve a number of benefits, the most important of which are the economic benefits related to those working in the fisheries industry and calculating the effects and indirect costs resulting from the loss of such wealth as a result of factors and difficulties associated with environmental management, such as job loss, scarcity of resources, and lack of returns, which significantly affected the loss of an important resource. One of the resources of Iraq and Nineveh, which is provided by the Tigris River, is the mineral wealth.
Design/methodology/approach: The research used the method of content analysis, specifically the analysis of the records of the Department of Environment, Agriculture and livestock in Nineveh, the records of animal statistics in the Nineveh Statistics Department and the reports of the Ministry of planning, to reach the basic data of the research for analysis. As well as international reports and reports of official authorities in the countries located on the river, as far as they relate to the subject of research.
Findings: The research found that there is a pollution rate in the river that is the highest in Iraq, especially in the last five years, and that the largest percentage of water wastage is in the agricultural field as a result of the use of old irrigation methods, and as a result of inefficient environmental management that led to the loss of a large portion of workers in the fishing field. For their jobs and the shift to fish farming, which has a higher economic return, but at the same time has less benefit to the environment. The research also found the extinction of many fish species, the scarcity of existing ones, and the loss of the natural environment for large numbers of fish species. The subject of the research has also been addressed by a few studies at the level of Mosul, Nineveh, and Iraq.
Originality/value: The importance and value of the current research lies in the impact of the functions of managing the aquatic environment in the Tigris River from theoretical and applied points of view on the size and type of fish wealth in the Tigris River, being one of the important rivers on the banks of which about 70 million people live in three countries (Turkey, Syria and Iraq)(Chabuk et al., 2020), and the possibility of predicting the future trends of the Tigris River, whether it is heading towards the extinction of some fish species, and developing management solutions related to water quality and determining their priorities to rebuild that wealth because of its impact on strengthening the economy and increasing economic benefits in terms of increasing employment opportunities and providing a more qualitative form of fish wealth production in Nineveh Governorate

Discriminant analysis is one of the statistical tools for multivariate descriptive analysis that has been widely used in medical studies. The research problem was the increase in spontaneous abortions by 10% to 50% of pregnancies with clear clinical miscarriages. This percentage is considered high, and its accompanying negative repercussions affect pregnancy. It was represented by introversion, an intense feeling of sadness and loss, irritability, self-rejection and guilt, preoccupation with thinking about getting pregnant again, anxiety and nightmares, eating disorders, thoughts or attempts at suicide...etc , The research aimed to use discriminant analysis to determine the most important factors and their relative importance influencing spontaneous abortion through the extent to which each factor contributes to distinguishing between the two groups. The research also aims to predict the possibility of spontaneous abortion for pregnant women based on the influencing factors, leading to early diagnosis and avoiding spontaneous abortion, A sample size of 100 pregnant was used, including 50 spontaneous abortions, 50 live births, and 14 independent variables. It appeared that the variables that had a significant effect on spontaneous abortion were (age x1, first pregnancy x8, diabetes in the pregnant woman x13, blood type matching between spouses x4, Educational level of the pregnant woman x 3, previous miscarriages x 9, high blood pressure in the pregnant woman x 11, previous dead births x 14). The contribution rate of variables in distinguishing and classifying between the two groups was (6.54%)

This study aimed to identify the factors affecting the intention to use electronic banking services according to the dimensions of (security - desired benefits - accessibility - ease of use) in banks operating in the city of Hilla - Iraq. The problem with the study is that although electronic banking services are available throughout the day, the use of these services is still remarkably weak. There are concerns on the part of customers about using these services.
The research population is all users of the electronic banking service of banks (Rafidain Bank - Al-Rasheed Bank - Trade Bank of Iraq (TBA). For the purposes of the study and collecting the necessary data, the researcher prepared a questionnaire consisting of (33) questions covering five main parts. The first part covers the demographic data of the bank’s customers. Iraqi, and the second part covers the factors for using the electronic service
The study included a random sample of (390) clients. The collected data was analyzed using some statistical methods: standard deviation, arithmetic mean, and t-test using the Statistical Package for the Social Sciences (SPSS ).
The results show that mobile banking security has a significant positive effect on intention to use mobile banking with a standardized coefficient of 0.462 . This confirmed the first hypothesis. In addition, the perceived advantages of mobile banking have a significantly positive effect on the willingness to use mobile banking, with a standardized coefficient of 0.169. The second hypothesis was therefore confirmed.
Based on key findings of this study following recommendations were made We advise the bank to inform its customers of the benefits they will receive as a result of using this service and its availability Its importance, and pay attention to the perceived benefits factor because it is one of the most important influencing factors

This paper analyzes the relationship between earnings management and budgetary execution whereas investigating the directing impact of Intellectual capital and corporate social obligation (CSR) among companies recorded on the Iraq Stock Trade. Examination of information crossing seven a long time (2016-2022) uncovers a negative affiliation between profit administration and money related execution. Besides, the ponder illustrates the directing impact of Intellectual capital and CSR on this relationship, demonstrating their potential to relieve the antagonistic affect of profit administration on budgetary execution. Viable proposals emerging from these discoveries incorporate pushing for straightforward monetary announcing hones, cultivating the improvement of Intellectual capital resources, and grasping socially capable commerce hones. These suggestions point to upgrade corporate administration guidelines, advance straightforwardness, and cultivate feasible commerce hones among companies recorded on the Iraq Stock Trade, subsequently encouraging long-term esteem creation and reinforcing partner certainty

This research aims to determine the effect of net profit and cash flow on share prices in companies listed on the Jakarta Islamic Index (JII) in 2020-2022. The data analysis method used in this research uses quantitative ratio analysis techniques with a descriptive approach. Quantitative methods are a type of research that is more structured and systematic about the use of numbers to be clearer and more detailed about research data collection instruments and reports on research results. The results of this research are that net profit has a positive and significant effect on share prices, while cash flow does not have a significant effect on company share prices. This shows that net profit is more widely used by investors in assessing company performance and information that is relevant for investors as a basis for decision making. This is because investors receive complete and detailed information on the components of profit and loss and cash flow which contains how the company generates company profits and cash

The research aims to explore the effect of job autonomy on work passion in a sample of employees of the Oil Drilling and Exploration Company affiliated with the Iraqi Ministry of Oil. So, a sample of 235 employees was selected, the questionnaire was distributed to them, and the results of their answers were analyzed by using SPSS. One main hypothesis was formulated to illustrate the influence of job autonomy on work passion, and several of statistical methods were used, such as the arithmetic mean, standard deviation, and linear regression. The most prominent results that were reached that there is an effect of job autonomy on work passion, but the effect is not big. The most important recommendations from the research are that there must be attention in the way the organization is managed towards granting independence to employees and making them more confident in themselves, as this has an effect on generating feelings of attachment to their jobs