Managerial Studies Journal

The study presents a literature review on functional imprint ‎represented by its dimensions ‎‎(capabilities, Confidence, ‎Connection, Cognition) focusing on the individual level, and ‎identify ‎the effect on the market share measured by (market ‎analysis, market measurement) by mediating ‎‎entrepreneurship represented by its dimensions (innovation, ‎proactive, Risk Taking, Exploit ‎opportunities).‎
We discuss all of above in university education environment ‎in Iraq, within public and private ‎sectors. To collect the ‎study information, we use the questionnaire method ‎presented to a sample of ‎teaching staff working in a selected ‎group of private colleges within central and southern ‎provinces.‎
By using a set of statistical methods, we analyze the ‎questionnaire to find out the direct and indirect ‎effect ‎relationships between a set of hypotheses suggested by the ‎study.‎
‎ The study presented a set of recommendations based on a ‎set of findings, as well as a set of ‎proposals for future ‎studies in order to cover the areas that the study did not seek ‎to cover.‎

The aim of the research is to reduce tax evasion and to show ‎the importance of ‎activating tax governance in the Iraqi ‎environment to reduce this problem, the ‎research tool is ‎represented by a questionnaire form designed for this ‎purpose, ‎through the following hypothesis: "There is no ‎effect of tax governance in tax ‎evasion. "The research found ‎that there is a direct effect of tax governance on ‎tax evasion, ‎and the need to implement tax governance in state ‎departments to ‎reduce tax evasion in Iraq.‎

The study aims to identify the closest variables of the local ‎environment in ‎order to measure the quality of audit, and to ‎show the most agreed model in ‎the disclosure of earnings ‎management and the most important strategies used ‎in ‎achieving profit management, and to show the practice of ‎companies to ‎manage profits and in order to achieve the ‎objectives of research the following ‎hypotheses were ‎formulated:‎
‎1- There is no statistically significant impact on the quality ‎changer (size of ‎audit companies) in earnings management ‎
‎2- There is no statistically significant effect on the quality ‎changer (duration of ‎the audit company's work) in earnings ‎management
‎3- There is no statistically significant effect of the audit quality ‎changer (audit ‎company specialization) in earnings ‎management
In order to achieve the hypotheses, jones's modified model, ‎which is the most ‎agreed model in earnings management ‎disclosure, was measured audit quality ‎variables (the size of ‎the audit company based on the number of licenses for ‎the ‎audit profession in the company, the duration of the audit ‎company's work ‎on the basis of the number of years three ‎years and more, the audit company is ‎allocated on the basis of ‎the market share of the audit company in the sector in ‎which it ‎operates), and the program (Binomial test) was used to test ‎‎hypotheses, It was concluded that jones's revised model is the ‎most agreed ‎form in the disclosure of optional dues, that the ‎quality of the audit does not ‎affect the earnings management of ‎the companies under scrutiny, and the most ‎common form ‎used by the management of earnings management is (the basis ‎‎of maturity), The most important recommendations ‎emphasized the research ‎professionals and those responsible ‎for data auditing the use of the modified ‎Jones model in the ‎disclosure of earnings management taking into account ‎other ‎models that are more accurate in disclosing earnings ‎management such as ‎‎(Jones Model, Healy, De angelo, industry ‎model, matching performance of ‎optional dues, optional ‎revenue model, and many other models), Before ‎selecting any ‎of the models mentioned, anfa requires the authorities to see ‎the ‎variables of the model in order to know that the data ‎needed by the model is ‎available, and to focus the data ‎auditers in the form of profit management (due ‎basis), which is ‎more likely to be manipulated by the administration because of ‎‎the discretionary powers granted to them.‎

‎ This study deals with a contemporary topic of "solar ‎energy" and focuses on ‎measuring the costs of solar energy ‎according to sustainability accounting for the ‎purpose of ‎producing electric energy and comparing these costs with the ‎traditional ‎energy costs of producing electric energy, which has ‎a role in achieving and ‎supporting sustainable development.‎
The study aims to highlight the role of sustainability ‎accounting by measuring ‎the costs of solar energy by testing ‎the hypotheses:‎
• Sustainability accounting is concerned with measuring the ‎costs of "solar energy" ‎in order to diagnose the expected ‎results of the dimensions of sustainable ‎development.‎
• There is a correlation between sustainability accounting and ‎sustainable ‎development through solar energy.‎

‏ ‏The study was applied to one of the solar energy projects at ‎the Technical ‎Institute in Baquba and by using the global solar ‎energy project simulation program ‎‎“Pv Syst”. These costs ‎were compared with the costs of conventional energy to ‎‎produce electrical energy in the Najibiya Thermal Power ‎Station, and the results ‎supported the hypotheses confirming ‎the importance of sustainability accounting in ‎measuring Solar ‎energy costs and their role in achieving sustainable ‎development‏.‏

‏ ‏The current research aims to diagnose the reality of applying the ‎Lean ‎Six Sigma and green production synergy in order to identify the ‎‎obstacles that prevent applying it and its impact on improving ‎‎sustainable performance. A questionnaire was developed to test the ‎‎interactive relationships of the hypotheses of the research. The ‎‎researcher adopted the descriptive analytical approach and data were ‎‎collected by using the judgment sample of (42) respondets, including ‎‎top management, executive management and some experienced ‎‎employees in Sama Al-Fayhaa for Pharmaceutical Industries. The data ‎‎were analyzed by using the statistical program SPSS V.24.‎
‏ ‏The research results indicate that the Lean Six Sigma and green ‎‎production synergy have an effect on the sustainable performance. ‎The ‎results also show that the Lean Six Sigma and green production ‎‎synergy have an effect on sustainable environmental and social ‎‎performance rather that the economic performance. The results of this ‎‎research contribute to the knowledge of the company managers that ‎‎enables them to understand the lean Six Sigma methodology and ‎green ‎production, which enhances the sustainable performance of ‎small and ‎medium enterprises. It is, therefore, particularly useful in ‎helping the ‎company's managers to understand the current situation ‎and take into ‎their account possible areas of improvement that ‎enhance sustainable ‎performance.‎

‏ ‏The research aims to find out the effect of employees' ‎attitudes on organizational sustainability ‎through the ‎interactive role of environmental innovation in the Southern ‎Refineries Company. The ‎importance of the research comes ‎from the scarcity of research that tried to identify and know ‎‎the nature of the relationship between variables; employee ‎attitudes, environmental innovation, ‎and organizational ‎sustainability, as well as the current research attempts to ‎address a realistic ‎problem represented by the weakness of the ‎positions of workers in the oil sector and the ‎damage it causes ‎to the national economy. To achieve the objectives of the ‎research, a model ‎was formulated consisting of three main ‎variables, and four main hypotheses were drawn up. By ‎‎adopting the exploratory approach, the research population ‎actually targeted a sample of ‎employees of the Southern ‎Refineries Company in Basra Governorate. By the simple ‎random ‎sample method, (400) questionnaires were distributed, ‎and the number of retrieved ‎questionnaires was (366). As for ‎the validity of statistical analysis, it amounted to (354) ‎‎questionnaires with a response rate of 88.5%. All the ‎questionnaires were subjected to statistical ‎analysis by the ‎advanced statistical program (AMOS v.22) and the statistical ‎program. ‎‎(SPSS.v.22) The results showed a positive ‎relationship between employee attitudes and ‎organizational ‎sustainability, as well as an interactive role for environmental ‎innovation for the ‎relationship between employee attitudes ‎and organizational sustainability, which contributes to a ‎‎significant impact on improving performance through the ‎practices of human resource stimulation ‎strategies in the ‎organization. Based on these results, a set of conclusions and ‎recommendations ‎were formulated, the most important of ‎which is that the company should track the feelings of ‎‎employees and try to create more positive attitudes and pay ‎attention to their basic needs in ‎order to focus more on job ‎performance.‎

The research aims to know the money laundering crimes in ‎Iraq ‎according to sectors, governorates and the nature of ‎people, as well as a ‎comparison between the reports for two ‎years (2017 and 2018) and to ‎clarify the differences between ‎the reports diagnosed by the Money ‎Laundering and Anti-‎Terrorism Office for two years (2017 and 2018) and ‎to clarify ‎the differences between the two ‎
‎ The research relied on the data contained in the reports of ‎the Money ‎Laundering and Anti-Terrorism Office, and the ‎research reached many ‎conclusions and recommendations: - ‎Among the most important ‎conclusions is the phenomenon of ‎money laundering is an attempt to ‎legitimize laundered money ‎and bring it into the economic cycle through ‎banks.‎
‎ The practical analysis shows that the banking sector is the ‎first source in the ‎number of reports compared to other ‎financial sectors, because the ‎banking sector is the most ‎vulnerable to money laundering, in addition to ‎the emphasis ‎on the banking sector through the supervisory controls to ‎‎combat money laundering.‎
‎ As for the most important recommendations, it is ‎emphasized to activate ‎monitoring of money transfer ‎operations at the level of all Iraqi ‎governorates to detect ‎money laundering operations at the country level as ‎a whole.‎

The research aims to diagnose and analyze the impact of the ‎methodology of green ‎supply chain management practices and ‎their role in achieving sustainable performance, ‎The research ‎problem revolves around many fundamental questions, most ‎notably are ‎what is the nature of green supply chain management ‎practices in the company under ‎study and which of these ‎practices have the interests of the company's management ‎and its ‎employees and what is the impact of Green supply chain ‎management practices ‎on improving sustainable performance in ‎its environmental, economic, and social ‎dimensions in the ‎company. These questions were developed based on the results of ‎a ‎preliminary survey prepared for this purpose. An intentional ‎sample consisting of (92) ‎individuals from upper, middle and ‎executive management levels was selected. The ‎data were ‎subjected to descriptive and inferential statistical analysis using ‎the SPSS ‎program. The research reached to several conclusions, ‎the most prominent of which is ‎that there is a strong, positive ‎and significant impact relationship and correladion ‎between green ‎supply chain management practices and sustainable performance. ‎As for ‎the most important recommendations of the research, to ‎enhance the direction of the ‎company under study towards ‎preparing the requirements for adopting the ‎methodology of green ‎supply chain management practices in its production processes, ‎‎and activating the role of the green supply chain management ‎methodology in the ‎company, in a way that contributes to ‎achieving Sustainable performance

This study aimed to identify the Impact of intangible assets on ‎the ‎financial performance of Qatar banks listed in the Doha ‎Stock ‎Exchange. The data required for the study were collected ‎from the ‎financial statements published for the 6 Qatar banks ‎listed in the ‎Doha Stock Exchange for the period of (2014 -‎‎2019). The ‎researcher used the E-views 7 program to analyze ‎the data ‎collected in this study.‎
‎ The results of the study showed a statistically significant ‎effect ‎between the intangible assets and the return on the ‎assets, the ‎presence of a statistically significant impact between ‎the intangible ‎assets and the return on stockholders’ equity. ‎The presence of a ‎statistically significant impact between the ‎intangible assets and the ‎Earnings per share. The
presence of a statistically significant effect between the assets ‎‎Intangible and debt ratio.‎
‎ Based on the results, the most prominent recommendations ‎were ‎reached, one of the most important of which is to ‎improve the ‎administrative and financial vision of banks on the ‎importance of ‎investing in intangible assets such as increased ‎technology, ‎software, advertising and customer relationship ‎management to better ‎reflect their impact at their financial ‎performance.‎