Warith Scientific Journal http://wsj.uowa.edu.iq/index.php/warith <p>A refereed scientific journal concerned with publishing scientific and human research and studies</p> University of Warith Al-Anbiyaa en-US Warith Scientific Journal 2618-0278 The effect of lean maintenance on improving product quality Exploratory study in pharmaceutical companies http://wsj.uowa.edu.iq/index.php/warith/article/view/167 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This research mainly aims to identify the effect of lean maintenance in terms of product quality in pharmaceutical companies in the cities of Baghdad and Samarra, and for the purpose of achieving this, the descriptive analytical approach was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research, and the questionnaire was distributed to a sample that was taken Randomly from the research community consisting of a number of technicians and administrators in the pharmaceutical companies in Baghdad, where the sample size was (302), and to test the research hypotheses, a set of statistical methods were adopted and reliance on the statistical program (SPSS.V.25) and the program (, AOMS , V.25)., This research reached a number of conclusions, the most important of which are: that the lean maintenance variable, with its dimensions, has an effective and essential effect on product quality in the pharmaceutical companies, the research sample.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 1 14 10.57026/wsj.v6i17.167 Ethical leadership and its impact on promoting Links to employees in the Ministry of Construction, Housing, Municipalities and Public Works http://wsj.uowa.edu.iq/index.php/warith/article/view/173 <p>The research aims to test the impact of ethical leadership in its dimensions (fairness , Power sharing, Role clarification,&nbsp; People Orientation, Integrity, Ethical guidance) in Links to employees. To achieve the objectives of the research, The questionnaire was used as a main tool for data collection distributed to a random sample of workers at its different administrative in the Ministry of Construction, Housing, Municipalities and Public Works.&nbsp; The researcher distributed (240) questionnaires in the Ministry to the researched sample, and (194) valid questionnaires were returned for statistical analysis, and in order to process the data, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient and regression coefficient) using&nbsp; The statistical program (25.spss) and (25.Amos), and the most prominent results of the research, Ethical leadership and its dimensions, with a moral significance,affect promoting Links to employees. There were a set of recommendations, the most important of which was the necessity of paying attention to ethical practices in all its dimensions, encouraging employees to practice ethical behaviors, and working on developing a procedural guide that explains ethical leadership practices to spread its culture among higher departments and to be a guide for managers at various administrative levels in the ministry.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 15 29 10.57026/wsj.v6i17.173 The effect of the ability to think in creative performance http://wsj.uowa.edu.iq/index.php/warith/article/view/174 <p>This study aims to demonstrate the impact of intellectual abilities and their reflection on creative performance, represented in its dimensions (fluency, adaptation, originality, creativity) of a sample of medical and nursing staff (private hospitals in the holy province of Karbala), as the sample size surveyed reached (278) observations and the total community. The research reached (985), and the researcher sought to achieve a set of goals, including the definition of intellectual capabilities and creative performance as important and effective variables in strategic work, and building a framework of knowledge related to these variables and linking them in the field within the framework of descriptive and analytical research, and then enhancing the future vision of the study variables. And directing it in a way that supports the mission of the organization in question, and the questionnaire was the main tool for data collection, and a number of statistical methods were used, such as confirmatory structural validity analysis and the correlation coefficient (Pearson) to measure the type and degree of relationship between research variables and structural stability analysis of measurement performance (Cronbach'sAlpha). ) and the simple and multiple effect test (structural equation modeling, SEM), to determine the differences in the sample answers about the study variables. A set of results, the most important of which is the existence of a direct correlation relationship and a positive impact of intellectual abilities on creative performance, and also the research came out with some recommendations that the researcher deems appropriate, such as, directing medical and nursing staff to the importance of intellectual abilities and linking them to innovation-based performance by the senior management of hospitals because it is one of the important topics in hospitals It has to be concerned with improving the intellectual level owned by the medical and nursing staff, and this is achieved by paying attention to the level of expertise and training, developing and developing self-capabilities, and evaluating their skills by encouraging and urging them to share information because they are part of the health institution.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 30 46 10.57026/wsj.v6i17.174 Measuring and analyzing a requirement (planning and support) according to IATF 16949: 2016 /A case study in State Company for Automotive Industry and Equipment http://wsj.uowa.edu.iq/index.php/warith/article/view/175 <p>The research aims to measure and analyze the gap between the actual reality of the planning and support items according to the standard (IATF16949:2016) in the battery factory, one of the factories of the General Company for the Automotive Industry and Equipment, as well as identifying the strengths and weaknesses of the planning and support items according to the standard in question. The research stems from the need of the General Company for the Automotive Industry and Equipment to follow international standards in the automotive industry and related products, as the car batteries factory in Baghdad Al-Waziriyah, one of the factories of the researched company, was chosen as a sample for the research, and due to the large number of requirements of the researched specification, the planning and support items were taken into the management system Its quality, as the checklist was used, which included eight axes (procedures to address risks, quality objectives and planning to achieve them, change planning, resources, efficiency, awareness, communication, and documented information), which fall under the requirements of the planning and support items according to the researched specification. A set of statistical methods were adopted, including (the weighted arithmetic mean, percentage measurement, and gap size measurement). The research found that there is a gap between the actual reality of the researched factory and the planning and support items according to the standard IATF16949:2016), as the total gap reached (74%) for the planning item, and (55%) for the support item, and this gap is due to many reasons, which have been diagnosed In weaknesses, the percentage of implementation and documentation was (26%) for the planning item, and (45%) for the support item, and that percentage is due to the strengths that were diagnosed for each of the planning and support items. Checklists according to the requirements of the planning and support items in order to stand on the actual reality in the researched factory, to enhance its positive aspects that have achieved the highest rates of application and documentation, and to seek to remove the negative aspects that have achieved the lowest rate of application and documentation.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 47 68 10.57026/wsj.v6i17.175 The effect of behavioral biases on investment decisions An exploratory study of a sample of investors in the Iraq Stock Exchange http://wsj.uowa.edu.iq/index.php/warith/article/view/176 <p>This study aims to understand and explain the behavior of decision-makers who participate in the investment decision-making process. In this study, we try to find out whether individual investors are susceptible to some cognitive biases associated with prompts, such as overconfidence, representation, self-attribution, mental accounting biases, and emotional biases. Associated with probability theory, such as loss avoidance, self-control, and the status quo, how these biases affect the decisions of individual investors. The problem of the study is framed in the main question, which is: Is there a relationship between each of the behavioral biases in their dimensions and the investment decision? The data was collected through a questionnaire consisting of (35) questions that were asked to (35) investors in the Iraq Stock Exchange, depending on the descriptive and deductive approach of the sample and the hypotheses of the study using two statistical tools represented in the correlation matrix (Pearson correlation coefficients) to verify the strength of correlations . between the dimensions of the study variables and a simple regression analysis to test the effect relationships between the dimensions of the main study variables. One of the most important conclusions is that there is an effect and correlation of the independent variable on the dependent variable. One of the most important recommendations is that individual investors, when they make investment decisions, must adopt or develop a strategy in advance, and the aim of this strategy is to avoid making decisions under the influence of feelings and tendencies or any other psychological biases, as well as for individuals to compare the decisions they make with the extractive measures that have been developed previously</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 69 85 10.57026/wsj.v6i17.176 Effect of strengths on opportunities to achieve sustainable competitive advantage http://wsj.uowa.edu.iq/index.php/warith/article/view/177 <p>&nbsp;In this research, we discuss the strategic analysis and highlight the strengths in the internal environment of the institution, which invests to achieve the objectives of the institution and to know the appropriate opportunities in the external environment of the institution to invest in its favor, As these opportunities are a medium through which the strengths of the organization are enhanced to face competitors and achieve sustainable competition, and by using data for a sample of commercial banks in the Middle Euphrates region, and knowing the availability of appropriate opportunities in banking institutions and the strengths in which they are available to achieve a sustainable competitive advantage appropriate to its capabilities and potentials, which enables the institution to excel in its field of specialization by constantly presenting the different and unique to its customers and the best of its competitors .</p> <p><strong>&nbsp;</strong>The research reached a set of conclusions, the most important of which are: Banking institutions are affected by internal factors represented by strengths and external factors of opportunities as a mediator to enhance strengths and face competition and competitors, The research concluded with a set of recommendations, the most important of which were: the need to strengthen the strengths within the institution by knowing the appropriate opportunities and exploiting them correctly to reach the success of the institution and face market competition.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 86 96 10.57026/wsj.v6i17.177 Determining the sources of deviations using the fishbone diagram and the VMEA tool in the International Islamic Trust Bank http://wsj.uowa.edu.iq/index.php/warith/article/view/178 <p>This research aims to determine the target performance and sources of uncertainty (deviations) for the main characteristics of the banking service in the bank using the variance mode and effect analysis (VMEA) and the fishbone diagram, and to identify and evaluate the variance risks during the provision of the banking service using the Variation Risk Priority Tool (VRPN) in the International Trust Bank&nbsp; The Islamic study that was chosen as a sample to achieve the objectives of the research.&nbsp; As for the research problem, it is represented in the sources of deviations that affect the performance of the banking service provided to customers in the International Islamic Trust Bank. Quantitative and qualitative methods were used in collecting data and the questionnaire was distributed to (13) random samples of officials and employees in the bank, and in order to process the data, statistical methods were used using the program&nbsp; ((23; Microsoft Excel.SPSS V), and the most prominent conclusion was that the (VMEA) tool in banking services helped to identify the main sources of deviations and classify them according to their impact, and then diagnose the most influential (20) sources of deviation on performance after they were diagnosed&nbsp; In the early stages, using the fishbone diagram with (43) sources of deviation. As for the most prominent proposal, it is training workers in risk management to gain knowledge and skill in applying the (VMEA) tool to identify and diagnose sources of deviations in the main performance characteristics and work on developing the necessary recommendations to ensure the accuracy of performance&nbsp; With the aim of obtaining the target quality of banking services and relying on the VMEA tool in the process of forecasting deviations and diagnosing the sources of deviations by activating the role of&nbsp; Risk Management Section and Quality Management Section in order to ensure the quality of performance by identifying the sources of deviations and preparing the necessary treatments in the event of the occurrence of predicted deviations</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 97 114 10.57026/wsj.v6i17.178 The reality of marketing improvisation in industrial organizations is a field study in a sample of civil pharmaceutical companies http://wsj.uowa.edu.iq/index.php/warith/article/view/179 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research aims to diagnose marketing improvisation with its dimensions (marketing vigilance, organizational memory, ability to build creative solutions, intuition) among directors of the board of directors and managers and employees of the marketing department in private pharmaceutical companies and to identify the explanatory concepts and highlight the strength of the correlation, influence and contrast between the dimensions of the study&nbsp; And its impact on marketing improvisation.</p> <p>&nbsp;The descriptive analytical approach was adopted in collecting and analyzing data, representing the field of study in private pharmaceutical companies (Gulf Walls, Dubai, Tigris). The study sample was represented by (54) managers and employees in the Marketing Department and the Board of Directors of the surveyed companies, and the questionnaire tool was adopted to collect data and then use&nbsp; SPSS program for data analysis.</p> <p>&nbsp;The study reached a set of results, the most important of which are: the existence of a significant and effective correlation between (marketing vigilance, organizational memory, ability to build creative solutions, intuition) and marketing improvisation.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 115 124 10.57026/wsj.v6i17.179 The role of social capital in improving social cohesion A case study of the Social Solidarity Fund at the Technical Institute of Karbala http://wsj.uowa.edu.iq/index.php/warith/article/view/180 <p>&nbsp;The aims research to study the relationship between social capital and improve integration and to show the extent of the impact of social capital as an independent variable in improving social solidarity as a dependent variable. of research stems from the following problem: that social capital is affected by social behavior in public and private institutions, and then is reflected in the relationships between working individuals and mutual trust, and then affects job affiliation., and to achieve the goals of the research, (70) questionnaires were distributed to members of the Social Solidarity Fund at the Technical Institute of Karbala, based on the statistical program (SPSS ) to test the basic research hypotheses, where the value of the simple correlation coefficient was tested using the( Sig test. 2-tailed) to determine the extent of the significance of the relationship between social capital and the improvement of social solidarity, and the research reached a number of conclusions and recommendations, the most important of which is that social solidarity works to establish a sense of responsibility towards others, brings members of society closer to each other, and encourages individuals to share their private time In helping each other when needed, and then developing the community. Activating the media aspect in educating the issues of society, which constitute social capital and a role in the advancement of the poor classes.&nbsp;&nbsp;</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 125 137 10.57026/wsj.v6i17.180 The impact of environmental costs on achieving sustainable competitive advantage An applied study in Kufa cement factory http://wsj.uowa.edu.iq/index.php/warith/article/view/181 <p>In recent decades, companies have integrated environmental concerns into their strategic and operational activities. Despite previous literature, the debate about the competitive benefits of environmental practices remains open. The research seeks to delve into environmental costs and sustainable competitive advantage, as companies have increased interest in sustainable competitive advantage by preserving the environment from environmental pollution to improve production quality at low cost and without wasting time to raise environmental performance, which contributes to achieving sustainable competitive advantage and in order to achieve this goal Al-Kufa /Al-Najaf Al-Ashraf cement factory was selected as a sample for the research.</p> <p>The researchereached several conclusions, the most important of which is that environmental costs have a positive role in achieving sustainable competitive advantage by reducing the used resources as well as treating environmental pollution from its effects to a minimum to reduce the generation of environmental waste and gas emissions and thus achieving sustainable competitive advantage. The researcher recommends providing skills and experiences by following environmental cost accounting to identify, measure, reduce and separate environmental costs from other costs of the plant to achieve sustainable competitive advantage.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 138 151 10.57026/wsj.v6i17.181 Reflecting The Effects of the Corona COVID-19 pandemic on The Task Of Preparing and Auditing financial Statement http://wsj.uowa.edu.iq/index.php/warith/article/view/186 <p>This research aims to show that accounting is still keeping pace with the environmental variables in which it operates, which represent an important component of this environment and in light of the Corona virus (COVID-19) pandemic and its implications for all sectors and fields, especially from the point of view of the users of the financial statements. As a basic measurement tool for data collection that was employed to test research hypotheses and distribute (95) questionnaires electronically, and the research reached a number of conclusions, the most prominent of which was (that the threat to the survival and continuity of the economic unit is one of the most important accounting repercussions caused by the COVID-19 pandemic) Information related to the impairment of assets must be disclosed in the financial statements and sufficient details must be provided, as well as disclosure of the main assumptions used to determine the recoverable amounts. The task of preparing and auditing the financial statements, and this was confirmed by the statistical analysis of the research, some contracts that had been considered previously, i.e. before the virus (Covid-19) pandemic, profitable or in a break-even situation, may become exhausting after the outbreak of the pandemic, this matter is related to the current obligations at the date of preparing the statement of financial position Accordingly, there is a need to prove the provisions. There is a fear by the economic unit management of using modern methods in the task of preparing and auditing the integrated financial statements. This is due to the difficulty of responding to the requirements of the new phase of the spread of the Corona virus (COVID-19), and the research also recommended the need to include information in reports and financial statements. Complete financial and non-financial that reflects the performance of the economic unit’s management and its policy and its impact on the Corona Virus (COVID-19) pandemic, the need for management to respond to the crises that the economic unit is going through and attention to training workers on the use of modern technologies, and the need for professional bodies and bodies to issue accounting directives and guidelines Which contributes to limiting the impact of the accounting repercussions of the Coronavirus pandemic (COVID-19) on the task of preparing and auditing the financial statements</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 152 168 10.57026/wsj.v6i17.186 Analysis of the reality of banking risks in the profitability index in a sample of Iraqi private banks for the period (2012-2021) http://wsj.uowa.edu.iq/index.php/warith/article/view/187 <p>Banking risks are one of the obstacles that hinder the work of banks, which led them to adopt international and local standards in detecting imbalances and deficiencies in order to overcome or reduce them in an environment witnessing changes ravaging the banking financial system.</p> <p>The main objective of this research is to reveal the problems that hinder the work of banks, which are represented by banking risks. Dangerous assets and the high percentage of non-performing loans, as well as the high percentage of operational risks and the high percentage of liquidity in the banks of the research sample.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 169 182 10.57026/wsj.v6i17.187 Evaluation of the depository and credit function of commercial banks and its impact on the index of the number of shares traded for the sectors of the Iraq Stock Exchange http://wsj.uowa.edu.iq/index.php/warith/article/view/188 <p>Commercial banks play a major role in the economic growth process of the country, as the existence of an effective banking system would push the wheel of the economy into rotation, which in turn affects the activity of the stock market through the basic functions provided by banks, as the Iraqi stock market suffers from a weakness in the activity of companies The aim of this research is to show the impact of accepting deposits from companies listed in the market and granting credit to these companies on market activity and whether there is an impact of these jobs on market activity by showing the impact of these jobs on the index of the number of shares traded for those companies. The study used a set of methods Financial and statistical to achieve its objectives multiple regression analyzes for the purpose of testing the direct effect relationships between the dimensions of the research variables and by using the statistical program SPSSV.23 and the Excel program. The research reached a set of conclusions, the most important of which is that commercial banks did not perform the desired functions in a way that allows them to influence the activity of the Iraqi market for securities and achieve growth in the market. And insurance by directing the Central Bank and encouraging commercial banks to do so.</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 183 199 10.57026/wsj.v6i17.188 Analysis of the internal determinants of the performance of companies' shares in the Iraqi Stock Exchange according to the logistic regression Approach during the period from 2016 – 2021 http://wsj.uowa.edu.iq/index.php/warith/article/view/189 <p>The research dealt with the analysis of the internal determinants that directly affect the performance of the shares of companies listed in the Iraq Stock Exchange The study sample consisted of (33) companies and from various sectors during the period from 2019-2020. The financial ratios are as follows: (the percentage change in sales growth), (earnings per share), (the ratio of price to earnings per share), (earnings before interest and taxes), (the ratio of sales to total assets), (book value per share), ( Book value of the company (return on assets), (return on equity), (debt-to-assets ratio), (equity-to-equity ratio). Despite the estimation of the logistic models, they were of low discriminatory power, which is between (53.8) %) and (74.2%) as a maximum, however it was acceptable for the logistic model. Among its most important recommendations is the need to take into consideration the results of logistic regression models with regard to determining the determinants and factors affecting the performance of stocks in the Iraqi Stock Exchange and how to determine the way to reach the sources of capital return&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> root root ##submission.copyrightStatement## 2024-03-30 2024-03-30 6 17 200 212 10.57026/wsj.v6i17.189 The causal relationship between financial inclusion and financial resilience http://wsj.uowa.edu.iq/index.php/warith/article/view/191 <p>This study aims to measure the causal relationship between financial inclusion and financial resilience, as the issue of financial inclusion is one of the important topics that have received great attention from the whole world, especially the banking sector, as a result of the great development in the field of technology, so it is necessary to keep pace with this development, and thus provide The best services for the individual at the level of all his needs, so this study sought to shed light on some of the basic cognitive aspects related to the variables of the study, represented by (financial inclusion, financial flexibility), as the problem of the study was represented through a set of questions through which the study hypotheses were formulated to clarify the relationship of the cubiba between financial inclusion as an independent variable and flexibility as a dependent variable, and the study relied on the applied side on the published financial reports and statements, which were chosen depending on the availability of data during the study period for a time series that extended for (10 years) (2010-2020), the results were shown based on the inclusion strategy The financial sector has contributed to limiting the spread of unofficial channels by educating members of society in order to prevent them from resorting to unofficial channels and means, which are It is not subject to control and supervision by the Central Bank, in addition to the fact that its prices are relatively high, which leads to the misuse of the needs of these people in terms of financial and banking services. And the provision of an advanced communication and Internet network, especially in remote and remote areas..</p> root root ##submission.copyrightStatement## 2024-04-30 2024-04-30 6 17 213 228 10.57026/wsj.v6i17.191