Kerbala International Journal of Management and Economics

Abstract :-
The research aims to clarify the role of competitive strategies expressed as (cost leadership, differentiation and focus) based on (Pamell et al, 2015), in building productivity improvement capabilities represented by (methods, manpower, machines, measurement and materials) provided by (( Partner Africa,2012(Ms5)) Through the integration of competitive capabilities that contribute to the formulation of a roadmap that helps the production engineer diagnose his position within this model, and in a way that leads to the enhancement of the operations strategy. The research focused on clarifying the concept of competitive strategies and their processes, as well as the concepts Improving productivity and the capabilities affecting it, and within the framework of building capabilities to improve productivity for the Erbil Qimam Company (Al-Noura Factory in Holy Karbala). The study sample was identified with (205) individuals distributed at the administrative and technical levels of the company, and the proportional scale used eleven ranks, as the focus was on a set of necessary cognitive abilities within each capacity affecting productivity by placing the most important strategic steps in the production stages in the form of Production capabilities have been studied. Among its most prominent conclusions is the integration of the formulation of the operational strategy in the development of a capacity building model to improve productivity.

ABSTRACT
The current research aims to identify the nature of the relationship between Quality of Work Life and spiritual well-being by surveying the opinions of for a sample of individuals working in the General Directorate of Education in Babylon Governorate . 304 resolution, with a response rate of 83%. After analyzing them statistically, the results concluded that there is a direct and significant correlation between the quality of work life and spiritual well-being. As well as having a positive and significant effect of Quality of Work Life on spiritual well-being. On this basis, a number of recommendations were developed, the most important of which is the necessity of motivating individuals working in the organization under consideration to possess the skills, abilities and behavioral capabilities to achieve the goals. With the need to encourage them to adopt a quality of career approach that leads to laying the foundations that enable them to do the right things at the right times.

Abstract
The current research aims to investigate the impact of intellectual capital represented by (human capital, structural capital, customer capital) on the strategic success represented by (survival, adaptation, growth). The questionnaire in collecting research data, and the research sample included (50) questionnaires distributed to the personnel working for the oil department, including administrators and technicians in Al-Ittihad Company / Babil Governorate. After tabulating the data, it was found that the number of valid questionnaires for statistical analysis reached (45) questionnaires. Using a set of tests capable of extracting the required results, which are the arithmetic mean, standard deviation, relative importance, Cronbach's alpha coefficient, Pearson correlation coefficient, and interpretation coefficient. Accordingly, the results of the research indicated that there is a strong relationship between intellectual capital and strategic success. Among the most important recommendations was the need for the Oil Department in Al-Ittihad Company / Babylon Governorate to pay attention to improving human capital, structural capital, and customer capital in order to ensure strategic success and to ensure the building of high intellectual capital by enhancing the company’s skills towards survival, adaptation, and growth

Abstract
The current research aims to show the impact of electronic management of human resources in achieving the quality of educational service within the research community, which is represented by the universities and private colleges in the Holy Karbala governorate. In order to achieve this, the independent variable of electronic management of human resources was measured in five sub-dimensions, which are (electronic planning for human resources, electronic selection and recruitment, electronic compensation, electronic learning and development, and electronic performance evaluation), while the dependent variable was measured by the quality of educational service in five sub-dimensions which are ( tangibility, reliability, assurance, response, empathy), based on the main research problem, which was (what is the impact of the electronic management of human resources practiced by the Ministry of Higher Education and Scientific Research after exposure to the Corona pandemic on the quality of educational service) and in order to reach the results, the descriptive approach was used Analytical and data collection through a questionnaire The statistical methods represented by testing the normal distribution, confirming factor analysis, descriptive statistics, simple correlation analysis and structural equation modeling, based on ready-made programs (SPSS V.23; AMOS V.23 ; Excel 16), and the research reached a set of conclusions, the most prominent of which is the existence of a significant effect between the electronic management of human resources and the quality of the educational service. Human resources attract the best competencies and qualifications from human resources and achieve job satisfaction and this is reflected in the quality of the service provided. The results of the statistical tests also showed the existence of a significant effect relationship for the sub-dimensions of the independent variable. The electronic management of human resources with the quality of educational service, as the strongest influence relationships were represented by the dimension of electronic performance evaluation and then after e-learning and development, then after selection and e-recruitment, and then after e-compensation, and then after e-planning for human resources.

Abstract
This research aims to reveal the full impact of educational platforms on improving the quality of the educational process. In order to achieve this goal, a hypothesis was developed that expresses a main hypothesis. The analytical exploratory approach, which has been applied to the members of the teaching staff at the University of Basra, numbering (2926) as a study community. The two researchers distributed a questionnaire form for the study sample (720) forms, and the valid and retrieved forms were (707) and were not valid for analysis (13) a questionnaire. A set of statistical tools were adopted, namely (Kolmogorov-Smirnov, descriptive statistics represented by the arithmetic mean and standard deviation, Pearson correlation coefficient, analysis The path to measure the effect between variables), these statistical tools were applied by (SPSS.V.23) and (AMOS.v.23), and the research reached a set of conclusions, the most prominent of which is that the University of Basra pays great attention to improving the quality of the process.

Abstract
The aim of this research is to reveal the extent to which electronic human resources management has influenced organizational excellence. To achieve this goal, a hypothetical scheme has been developed reflecting a major hypothesis, which has undergone multiple tests and has been used as a means of obtaining the necessary data for this test, based on the analytical exploratory method applied at Basra University. A total of (453) analyzed questionnaires, including division and unit managers, of university staff from the total staff number (3861), were analyzed. A number of statistical tools have been adopted, namely ( Constant Coefficient Cronbach's Alpha, Skewness and Kurtosis, and Pearson correlation coefficient).These statistical tools were implemented by (SPSS,V.23) and (Amos,V.23) programs. The research has reached a number of conclusions, most notably that the University of Basra is interested in the applications of electronic human resources management as an instrumental element in achieving organizational excellence. As for the most important recommendations that came out of this research, it is to pay more attention to the electronic staffing used by the university.

Abstract
The aim of the research is to identify the historical role of the inheritance tax in Iraq and its positive impact on the increase in tax revenues before its abolition in 1994 and today، with the high disparity between members of society and the concentration of tax policy on income taxes and consumption and its distance from the inheritance tax، which is considered one of the most important types of wealth taxes، and therefore the poor and middle classes in society bear the greatest tax burden، which increases inequality and the gap between the layers of society and increases the risk of stability Economic and social

Abstract:
The research aims to study Sustainable design and its impact on the development of the hotel services sector by setting dimensions commensurate with the nature of sustainable hotel organizations، and taking into account the extent of this change on its ability to find solutions related to resource economy، hotel classification، capacity balance، and encourage global investment and application of the governance system To achieve this, the hotel sector in the holy city of Karbala was identified as a model, based on the religious and economic importance of the city as a tourist attraction.
The research adopted the descriptive method supported by large frequencies through the use of data and statistics from several parties related to the hotel sector, in addition to information and personal interviews. This affected the interest of those interested in creative design sustainability programs and the hotel sector.

Abstract
This study aimed to know the effect between working capital management measured by net working capital and the trading ratio and the operational efficiency of companies measured by asset turnover rate and inventory turnover rate. Companies were selected (4) companies that met the conditions of choosing the sample of the study, and the duration of the study was from (2008-2019). The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "V23 spss" will be used to analyze the results of the impact between the study's variables and test the hypotheses

Abstract:
The research seeks to show the extent of the contribution of working capital management represented by a number of indicators (cash ratio, reserve liquidity ratio) in reducing the level of financial fragility in commercial banks. The research problem was identified by a number of questions centered on the extent of the impact of the four working capital indicators. At the level of financial fragility of the commercial banks the research sample, and a number of hypotheses were formulated as suggested solutions to the research problem represented by the hypotheses of correlation relations and hypotheses of influence relations, and data and information requirements were collected through the official website of the Iraq Stock Exchange for the research sample consisting of (10) private commercial banks relying on Its financial statements for the period from 2011-2019, and the analysis adopted a number of financial equations and statistical methods for data processing using the statistical program (Eviews 7) and (Excel), and the research reached a number of conclusions, the most important of which is that managing working capital that achieves high indicators of cash ratio And the reserve liquidity ratios contribute to reducing the level of financial fragility of the bank, and the working capital indicators have a significant impact on them. A positive sign in the financial fragility of the commercial banks, the research sample, in addition to providing a number of recommendation.

Abstract:
The research aims to identify the meaning of Attributes Based Costing ((ABCII)) and its interest to Iraqi industrial companies, especially the manufacturers of electrical appliances affected by the strong competition from foreign companies that have conquered Iraqi markets with various products with different specifications, which meet the needs of the Iraqi consumer. Whereas, foreign manufacturers of electrical appliances has begun to flood the market with energy-saving products at cheap prices that are beneficial to those companies familiar with the markets and the needs of the Iraqi consumer, especially after the consumer started looking for an energy-saving product in light of the electric power crisis that the country suffers from electric power supply hours. Accordingly, if Iraqi companies want to continue and compete with foreign products, they must design a single product with more than one specification in order to achieve consumer satisfaction and thus maintain its market share. In order to achieve these aims, it is necessary to adopt the Attributes Based Costing ((ABCII)) based on the idea of dividing the product into a number of specifications and calculating the cost of each of these specifications in a scientific and logical manner in order to provide a cost database that helps the administration in making important decisions such as pricing. The research reached a number of results, most notably:
1. The company has adopted on the target price will help determine the required specifications and cost and ensure the company sells its products, especially since the modern trend is to produce what can be marketed, not market what can be produced.
2. The great development in the field of production technology will make the industrial environment an unstable environment and increase the intensity of competition between companies in providing products that meet the desires of customers at cheap prices and the highest possible quality.

Abstract:
Economic units seek to take advantage of the rapid developments in the field of information technology by adopting modern methods and methods in disclosing their financial statements electronically instead of traditional disclosure methods in order to reduce time and reduce costs. It meets its needs for accounting disclosure called XBRL, which is an acronym for (Extensible Business Reporting Language), which means Extensible Business Reporting Language, as it complies with the standards for the preparation of financial reports IFRS. Expanded Business Reporting Language XBRL in enhancing the efficiency of electronic accounting information, and clarifying the importance of XBRL for Iraqi companies and the need to enhance their capabilities to make electronic disclosures to keep pace with international companies, through statistical analysis of the questionnaire distributed to 181 respondents from investors and workers in the Iraqi market for Securities

Abstract
The emerging coronavirus (Covid-19) represents the last detected strain of the coronavirus. This virus appeared for the first time in a Chinese city of Wuhan in December / 2019. While in Iraq, it appeared for the first time on February 24, 2020. The Covid-19 virus is a global health problem which includes all the parts of the world without any exception, especially in Iraq and the holy governorate of Kerbala. So, this study aims to predict the numbers of people infected with Covid-19 virus in the holy city of Karbala via utilizing the models of nonlinear time series. In addition to choosing the best prediction model by utilizing some statistical criteria such as (AIC, BIC, H-Q).
Data for the numbers of people which infected by the Covid-19 virus in the holy governorate of Karbala were obtained from the official website of Iraqi Ministry of Health for the period from (1-6-2020) to (30-9-2020).
Three nonlinear models have been utilized in order to predict this series (Von Bertalanffy model, Logistic model, Chapman-Richard model). In addition, the statistical criteria were utilized in order to compare these models and choose the best model that represents these data.
The results concluded that the logistic model is the best model representing COVID-19 data, which gives the lowest values for all these criteria. Then the Von Bertalanffy model and the Chap