ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

This search deals with the use of geographical statistics in estimate proportions of unmeasured pollution with chemical inorganic SO4 in governorates of Iraq except Kurdistan regional, by using some univariates kriging models in spatial prediction by using simple kriging model and ordinary kriging model depending on the measured true data with their coordinates by using ARC10.4.1 and estimate the function value in one point from the close points . by using some semivariogram models (stable, spherical, exponential and Gaussian).and by using the more fitting from them. And by predictive mapping for pollution indications. the comparison was made by five criteria for spatial error indications those are (mean error, root mean square error , mean standardized error ,root mean square standardized error ,average standard error)the study found that ordinary kriging model by using semivariogram function of stable type was the best model for pollution data SO4.the SO4 pollution has been estimated in the un measured points(Ninawa , Salah Al-diyn Al-djyl ,Diyala , Karbala Al-Manfhan , Karbala Muharram eayshih ,Basra Al-Faw) the study showed that SO4 pollution increase whenever we go towards south of Iraq

The research aims to reveal the impact of functional quality with its dimensions (credibility, response, empathy, and immediacy) on patient satisfaction in a private nursing home hospital in Medical City in Baghdad, as well as knowing the level of functional quality variables and their dimensions and the degree of patient satisfaction in the hospital. view of the sample members. A random sample of (133) patients was selected using the questionnaire as a measure of the research variables, and the questionnaire was distributed to them, and the statistical methods SPSS, v. The research reached a number of conclusions, the most important of which are: There is a strong and positive correlation of the functional quality variable with its dimensions and patient satisfaction, as well as the existence of an effective and essential direct effect of the functional quality variable and its dimensions in patient satisfaction. In addition to the presence of an average level of the functional quality of the health service in the hospital sample of the study, as well as the degree of patient satisfaction was moderate in the hospital environment. The research reached a set of recommendations, most notably attention to the psychological state of the patient and taking into account patients with special needs. Also, when providing health services, they must be free from any obstacles that affect the speed of their provision to patients, and the need to provide therapeutic and diagnostic services as quickly as possible and for all sick cases constantly.

Foreign trade is an important component of any country's economy because it reflects the extent of the interdependence of this country, the extent of its relations with the countries of the other world, the extent to which mutual benefits are, achieved between these countries and the relative advantages achieved for each country. The customs tariff, as a financial and protectionist tool, has an important role in influencing the balance of payments through the trade balance. Any country that suffers from a deficit in the trade balance, especially developing countries due to the high volume of imports over exports, resorts to the customs tariff because it is the easiest and safest tool to treat this deficit whose effects on The balance of payments as well as the amount of existing foreign exchange reserves to be able to fill the deficit in the remaining balance of payments accounts, such as the financial account, for example,

There is no doubt that the customs tariff exerts an indirect influence on the movement of local investments by giving allowances or emphasizing the import of raw materials or by imposing high tariffs on foreign investors so that the local investor can protect himself and secure his investments inside the country, and this was reversed in a hypothetical indicator To clarify the effect of the tariff on these investments, the research reached an important conclusion, which is the weak effect of the customs tariff on the overall macroeconomic variables due to the weak awareness of the economic authority of the importance of this element and that the trade openness had a negative impact on foreign trade, the expansion of the import structure, and the stability of the structure of exports. The recommendations stipulated in the research is to activate the social and economic role of the tariff by directing customs revenues towards supporting and strengthening the economic sectors to confront foreign competition

This research aims to assess the quality of health services in Imam Al-Kazimin (peace be upon him) Medical City by diagnosing strengths and weaknesses using the (5Qs) model and improving them through the modified Deming technique (PDSA). The research sample was distributed to patients in the Medical City, and SPSS 23, v.25 was used to analyze the research data, and the results showed the possibility of evaluating the quality of health services in the Medical City. Using the 5Qs model, by determining the size of the gap for each of them after arranging the objective quality first, followed by the general feeling quality, then the quality of the process, then the quality of the infrastructure, then the reactive quality, in addition to the ability of the Modified Deming Technology (PDSA) to improve the quality of health service from Through the development of mechanisms and procedures for strengthening the strengths and addressing the Diagnosed Vulnerabilities Model (5Qs) according to the latest technological developments used in the health system.

The research aims to measure the impact of the recruitment strategy in its dimensions (planning the recruitment strategy, implementing the recruitment process, evaluating the recruitment process) on the superior performance of employees in its dimensions (cooperation and sense of responsibility, initiative and creativity, achievement)The General Directorate of Vocational Education and its affiliated departments in Baghdad, which is one of the departments of the Ministry of Education, represented a field of application, as a sample size of (70) was identified, representing department directors, their assistants, and people officials in the directorate. Based on the data collected through the sample answers by preparing a questionnaire for this purpose, which consisted of (50) paragraphs that covered the research variables and their sub-dimensions. The research adopted the descriptive analytical method, and the research used the statistical program SPSS v.26 and the Smart pls program v.3.3 to reach the most prominent result represented in the impact of polarization strategies on the superior performance of employees directly, and the interest of the General Directorate of Vocational Education in the superior performance of the employees, which prompted it to direct polarization strategies to improve it directly, the researcher used statistical methods:( natural distribution test, mean, Standard Deviation, Coefficient of Variation, relative importance, CFA analysis, multiple regression coefficient, Path Analysis)

Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.

The quality of earning is one of the most important elements used in evaluating the real financial reality of the company, which is reflected in its financial statements and future profits, as the current study included an analysis of the relationship between the quality of earning and the growth of companies for four companies registered in the Saudi stock market and for the period (2009-2018). Both accounting conservatism and the criterion of closeness to cash models were relied upon to measure the quality of these companies' earnings. While both the sustainable growth and the internal growth models were used in measuring the growth of the research sample companies. The statistical analysis represented by finding the correlation coefficient was used for the purpose of examining the relationship between the growth factors and the quality of earning used in the current study. The results showed a strong relationship between the criterion of closeness to cash model as a measure of the quality of earning and both the coefficients of sustainable growth and internal growth. The results also presented the absence of a clear relationship between the accounting conservatism coefficient and the measured growth coefficients in the current study of the research sample. The current study recommends the importance of the obligation to disclose profits in line with accounting principles and sorting out companies that follow the method of profit management and manipulation of financial statements. The study also recommends conducting more research in the field of measuring the quality of earning and its relationship to the growth of companies

This research aims to diagnose the mediating role played by reducing of cognitive conflict of human resources between managing the diversity of human resources and enhancing their strategic awareness towards their organization. As it is necessary to enhance the knowledge of human resources and reduce conflicts that may occur between them due to conflicting scientific and cultural orientations or backgrounds, In order to enhance their role in achieving their organization's current and future strategies. Therefore, the research problem referred to the decline in knowledge and awareness of the importance of reducing the cognitive conflict and its role in managing the diversity of human resources and enhancing their strategic awareness towards their organization. so the researchers tried to embody the importance of his research in providing treatment for this problem and enhancing knowledge related to these variables within the investigated organization by achieving a set of goals. The descriptive analytical approach was adopted in carrying out the research in its various parts. The questionnaire was adopted in collecting data by distributing it to a sample of (97) individuals working at Al-Rafidain University College, and the statistical tools available in the (SPSS-V21) program were used to process the data, which produced a number of results that confirmed the validity of the research hypotheses and the strength of the correlation and influence relationships. Among the variables discussed, the researchers recommended the need to develop the methods and procedures adopted in managing the diversity of human resources by looking at the experiences of developed countries in this field, and employing its results in reducing their cognitive conflict, and then enhancing their strategic awareness towards their organization.

The research aims to test the effect of the foreign direct investment rate, inflation rate, government spending rate, population growth, GDP growth, the degree of trade openness, and the corruption risk index on the youth unemployment rate in African countries. Although youth unemployment rates in African countries are not among the highest rates in the world, it remains a problem that requires serious consideration in addressing it as it is considered a major factor in political instability. The research adopted the method of multiple linear regression and panel data for the period 1990-2019 for sixteen African countries for which the required data for the research were available: Zimbabwe, Uganda, Rwanda, Niger, Senegal, Mozambique, Nigeria, Central Africa, Tanzania, Eritrea, Ethiopia, Ghana, Mali, Kenya Angola, Cameroon. It was concluded that foreign direct investment ratio was negatively affects the youth unemployment rate. While the effect of government spending, population growth and corruption risk index (decreased risk of corruption) was positive. No significant effect of economic growth, inflation rate, and trade openness has been demonstrated on the youth unemployment rate in African countries.

Due to the heated competition and the development of modern technology and the importance of the economic aspect, which most sectors center around it, it is the telecommunication sector ,my research aims to address that impact. The impact of the independent variable in marketing prowess as a dependent variable. The research sample was selected at Zain Iraq Telecommunications/Baghdad and the issue was the extent to which agile operations in marketing prowess would be fared in. During the identification, a descriptive exploratory approach was used in SPSS-ver 23data analysis. The research used a series of conclusions, the most important of which was that the company adopts a variety of marketing techniques and techniques that help to attract new customers on an ongoing basis. The research recommended that the company should focus on developing continuous service distribution channels to meet customer demands.

The research aims to shed light on the stages of development of the balanced score card to the sustainable balanced score card. And according to what the sustainable balanced scorecard contains of many non-financial indicators in its three perspectives except for the financial one, so the research aimed to employ the card and identify its indicators, which usually function as a performance evaluation, so that those same indicators are the non-financial information that is disclosed within The integrated report model, which represents the most advanced generation of reporting.

The electronic payment card company Qcard was chosen to implement the proposed research model. As its financial and administrative reports were analyzed, in addition to conducting extensive interviews with the heads of various departments in the company, the sample of the research. The indicators that formed the sustainable balanced scorecard and which later represented the guide for preparing the integrated report form were identified after distributing the indicators that represent non-financial information on the nine components of the integrated report form.

And the most important conclusion was the operation of non-financial information, in addition to financial information, which led to the activation of management accounting tools, facilitating the formulation of the strategy of the economic unit, the implementation of the strategic objectives of the economic unit, and the achievement of sustainability requirements. Its performance from multiple points of view and enabled the management accountant and management to quantify expectations to the nearest degree of accuracy, which leads to correcting the evaluation process and expanding the area of ​​correction options that can be put forward in the strategic performance evaluation process. As for the most important recommendation, it was necessary to unify the efforts of academics and professionals to raise the level of application of management accounting tools in economic units, and to employ those tools in enabling units to achieve sustainability requirements, and the consequent necessity of developing management accountant skills in preparing reports that feed departments with information. Necessary to fulfill these requirements.

The decade of the nineties witnessed a great crowding from many developed and developing countries towards adopting the policy of inflation targeting as a modern framework for monetary policy through which the explicit announcement of the target inflation rate and directing all monetary policy tools in order to achieve this rate, the discussion later moved towards the impact of This policy in the rate of growth has topped the headlines of many researches. It is claimed that the failure of this policy to promote growth may bring catastrophic results to any country, especially the developing ones. The aim of the research is to know the extent to which the inflation targeting policy can actually achieve high rates of economic growth in eastern countries Asia taken as a model from Indonesia, based on the premise that: The adoption of inflation targeting reflected positively in growth and enhanced its stability. Targeting inflation and economic growth in Indonesia, while the second side celebrated the use of quantitative analysis tools, starting with the data stability test to enhance research and reach its goal, and then progress See the search form. The data for the research were collected based on the publications of the World Bank, and the research covered the period (1990-2019). The research reached a number of results, the most important of which were: - The inflation targeting framework contributes to supporting the levels of macroeconomic performance through its role in reducing fluctuations in economic growth after the trend of a number of central banks in East Asia to implement that strategy

The aim of the research is to clarify the role that environmental control demonstrate in achieving the requirements of sustainability, and the research relied on an independent variable, which is environmental control, while the dependent variable sustainability had four requirements: (rationalization of resource consumption, reducing pollution, reducing the impact on human health, using Renewable energy), and a simple, comprehensive, stratified sample was selected, represented by the administrative leaders and administrators in the General Company for Battery Industry / Babel 1 plant in Baghdad. What is the role of environmental control in achieving sustainability requirements?) by testing two main hypotheses about correlation and influence relationships. difference), in addition to finding the relative importance, on the basis of which it is possible to know the level of order of each paragraph or dimension in addition to the test of to the main hypotheses by using the statistical program (SPSS.V.23) to extract the results.
The research reached a set of conclusions regarding environmental control, most notably the lack of interest of the laboratory management in the periodic evaluation process for the extent of compliance with environmental legislation related to environmental control, which is negatively reflected in the discovery of deviations in environmental work. It has positive repercussions in detecting the extent of deviation when applying regulations and instructions related to environmental legislation.

The main objective of this research is to study the effect of applying the joint audit method in external audit offices by auditors in contributing to reducing and narrowing the emergence of the expectations gap in the performance of auditors. Because of its impact in reducing the expectations gap in auditing, the results of the field study indicated that there is a complete conviction on the part of the external audit offices of the importance of joint auditing. The results of the study were drawn from the field study with the hypothesis of the theoretical study, which indicated that there is an effect of joint auditing towards limiting the emergence of an expectations gap from the auditors' point of view. The local environment, which is no onger commensurate with the nature of some economic projects.

The issue of monetary policies and their role in achieving economic stability and economic growth aims at price stability as a primary goal, and with the diversity and development of monetary policy tools, it has become an important part of the comprehensive economic policy in countries in general. As a result of the serious negative effects of inflation and its reflection on the economy, economic policy makers worked on using monetary policy tools to address inflation by influencing the supply of money and demand for it in line with a set of economic goals and the prevailing economic conditions in the country concerned. Central banks have adopted the monetary policy tool and their implementation, as the Central Bank of Iraq worked to adopt a set of technical and legislative measures through its monetary tools to achieve stability in the general level of prices. The researcher aims to identify a more effective tool than the monetary policy tools in dealing with inflation in Iraq for the period 1991-2019. The results of the test showed that open market operations had an impact in the current year and the previous year on inflation. The researcher used the tools of modern standard and mathematical tests that would determine Factors affecting inflation, as the study used the NARDL model to separate the negative and positive differences for each variable, and then tested them on the dependent variable, and this is a somewhat modern method in standard tests.

For the purpose of obtaining distributions characterized by flexibility, in this research a new distribution was proposed, called the truncated generalized exponential distribution [0,1]TEE-E, by integrating the family of the truncated generalized exponential with the Exponential Distribution, where we showed the density function pdf and the cumulative function cdf for the new distribution and then derived Statistical characteristics of the [0,1] TEE-E distribution, which is the quantitative function, and moments. This distribution was tested using real data, where the distribution proved its appropriateness to the data, after comparing it with other distributions through the use of some statistical criteria.

This study aimed to identify the role of the financing structure variables in reducing the financial fragility of private commercial banks. Bank operation and continuity. In its practical aspect, the study relied on a set of published financial reports and statements for two of the banks listed in the Iraqi Stock Exchange for the period between 2005 - 2019. And to test its main hypothesis, multiple regressions was used in the method of regressive deletion. The study reached a set of results, perhaps the most important of which is that there is a statistically significant inverse effect between ownership finance and financial fragility in the study sample banks. Traditional and modern hedging mechanisms that help it get rid of fragility, as well as the application of the Altman model to measure financial fragility and determine its financial position.

The aim of the research is to test the effect of knowledge sharing in achieving organizational success at the University of Sumer, and the research problem crystallizes the need for the university, being one of the young universities, to enhance and improve the processes of knowledge sharing to enhance the efficiency and effectiveness of its educational operations and activities in order to achieve its goals to keep pace with and join large universities, whether local or even global. To answer the research question (what is the impact of knowledge sharing on achieving organizational success), The researcher designed a questionnaire consisting of (22) paragraphs for collecting primary data from the research sample Consisting of (63) members of the university professors and staff, The researcher used a set of statistical tools, including "Cronbach's alpha, Kolmogorov-Smirnov, arithmetic mean, standard deviation", Spearman correlation coefficient., " The research reached a number of conclusions, the most important of which are that process of knowledge sharing has had a clear impact on the University's success , This reflects the keenness of the university administration and its interest in the process of knowledge sharing to achieve efficiency and effectiveness in its activities and operations", The study recommended The need for university administrations to develop various policies and programs that enhance the process of knowledge sharing among all its faculties and departments

In many economic relations, there are correlations between variables that affect each other, including the reciprocal relationship between the budget deficit and exchange rate fluctuations, especially in developing countries, including Iraq, which suffer from problems in the general budget that may be chronic, and this deficit is caused by continuing In increasing public expenditures in exchange for a decrease in public revenues, especially that the Iraqi economy is almost completely dependent on the oil sector, And due to the fluctuation of oil prices and its impact on the volume of imports, which negatively affected the state’s general budget, the study included three main sections. The first topic represents the theoretical framework of the exchange rate and the public budget deficit, and the second topic is the relationship between the exchange rate and the general budget deficit in Iraq for the period (1990-2019). While the third topic dealt with the standard analysis of the relationship between the two variables mentioned above, the study concluded that there is a one-way causal relationship between the two variables of the model, where the exchange rate is due to a deficit in the public budget in the long term

The research aims to clarify impact of using resource consumption accounting to improve the quality of accounting information that management needs it for making future decisions that related to cost management and resources and the rate of its exploitation. In the section, the researcher dealt with the concept of resource consumption accounting, get to know its steps, and the benefits of using it. As for the second section, he touched on the quality of accounting information and their characteristics, and standards for measuring the quality of information. The researcher adopted use of the analytical and statistical aspect to verify the research hypothesis through using a questionnaire that was distributed to a group of people consisting of administrators, accountants, engineers, technicians and a group of academics. The researcher concluded that resource consumption accounting helps in providing useful information for decision-making that includes the company\'s resources and the relationship between these resources, thus it achieves the quality of the information. The researcher made important recommendations, as he recommends the adoption of resources consumption accounting which it provides useful information to decision-makers that help them in planning and managing resources in the future