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 A Comparison between Bayesian method and maximum likelihood methods to estimate Consul Kumaraswamy Distribution parameters http://wsj.uowa.edu.iq/index.php/warith/article/view/130 <p>In this paper, Monte Carlo simulation technique were used to compare the performance of the maximum likelihood method and the Bayesian method to estimate Consul kumaraswamy distribution paramerers . under two types of loss functions, the general squared loss function and the general entropy loss function. The mean squares error and the&nbsp; integration mean squares errors&nbsp; criterion were used to determined which one is the best.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 1 20 10.57026/wsj.v5i14.130 The effect of adopting green management in the application of eco- design requirements according ISO 14006:2020 An analytical study of the opinions of a sample of managers in the Department of Engineering Reconstruction- one of the formations of the mini http://wsj.uowa.edu.iq/index.php/warith/article/view/131 <p>The study aims to test the relationship and impact between green management and eco-design requirements in accordance with the guiding specification ISO 14006:2020.</p> <p>&nbsp;The problem of the study was the presence of a weakness in the environmental awareness of employees in the Department of Engineering Reconstruction, one of the information of the Ministry of Construction, housing, municipalities and Public works, which negatively affects the achievement of the requirements of ecological design.</p> <p>&nbsp;the study relied on the descriptive analytical approach in polling. use sample members, and&nbsp; questionnaire to analyze the responses of a sample of the 43 managers working in the Engineering Reconstruction Department.&nbsp; After evaluating and testing the validity and reliability of the study's measurement tools, the data was analyzed and hypotheses tested using appropriate statistical tools.</p> <p>&nbsp;The results showed that the research department showed an interest in applying the requirements of ecological design in accordance with the guiding specification ISO 14006:2020 and improving its general level by adopting green management., as well as employing the green supply chain to improve (support, operation, performance evaluation, improvement, eco-design activities).</p> <p>&nbsp;The department under study succeeded in adopting green productivity and green supply chain in improving planning and raising the level of leadership, while adopting the green strategy to improve the context of the organization.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 21 37 10.57026/wsj.v5i14.131 Determinants of loan growth and its impact on banking stability An applied study in a sample of commercial banks listed in the Iraq Stock Exchange for the period (2005 - 2020) http://wsj.uowa.edu.iq/index.php/warith/article/view/132 <p>The research aims to measure the impact of the determinants of loan growth on banking stability, because granted loans play an important role in economic growth. The research sample included ten commercial banks listed in the Iraq Stock Exchange, which are (Baghdad, Iraqi Commercial, Investment, Sumer, Middle East, United, Al-Ahly of Iraq, Credit, Business Bay, Mosul for Development and Investment). For the period 2005-2020, where its financial data was obtained through its annual reports published in the Iraq Stock Exchange.&nbsp; The determinants of loan growth were measured through financial indicators (loans to deposits ratio, deposits to total assets, deposit growth, bank size, and bank age), and then banking stability was measured through the (Z-Score) indicator.&nbsp; Research variables The data was relied on the Panel Data using the program (EViews v.12) according to the models (aggregate regression model, fixed effects model and random effects model), and the research found a significant effect of the determinants of loan growth on banking stability.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 38 52 10.57026/wsj.v5i14.132 The Impact of the Components of Holistic Marketing on the Customer Experience: Case Study, KOREK Telecom Employees in Karbala and Mosul Branches http://wsj.uowa.edu.iq/index.php/warith/article/view/133 <p>The customer experience while dealing with a company is the result of several circumstances and surrounding variables. Therefore, the main aim of this paper is to study the impact of holistic marketing on customer experience. Holistic marketing consists of four dimensions (i.e., internal marketing, performance marketing, relationship marketing, and integrated marketing). The hypotheses of this study are assumed that Holistic marketing dimensions are affecting the customer experience. The case study of this paper is based on the employees’ answers of two branches Karbala and Mosul of a well-known company is Korek-Iraq. In this paper, the number of samples is 36 which is equal to the total number of employees in these two branches. The analytical descriptive approach has been used in this study for evaluation purposes. Based on the statistical results, the hypotheses of this study have been approved where the Holistic marketing dimensions have a significant positive impact on customer experience. Consequently, this paper recommends that the company should take more care of these four dimensions in order to provide the customer with a wonderful sensory, emotional and social experience</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 53 69 10.57026/wsj.v5i14.133 The Role of Strategic Clarity in Entrepreneurial Performance An Analytical survey of the opinions of a Sample of Managers of the Mobile Communications Company in Iraq (Asia cell) http://wsj.uowa.edu.iq/index.php/warith/article/view/134 <p>This Study mainly Aims to determine the Role of Strategic Clarity and pioneering Performance at the level of the Sample from all Branches of the Mobile Communications Company in Iraq, Asia cell, Based on a main problem that was diagnosed with several questions that included the extent to which the influence Relationships Between Variables are perceived in the field, and to root the philosophical foundations, the study was adopted to measure Strategic clarity and pioneering performance. The descriptive analytical approach was used mainly in presenting, analyzing and interpreting the study information. The questionnaire was used as a main tool in collecting data and information for the study, as well as some personal interviews with the sample members who were represented by a group of leaders and managers in all branches of the study sample company. Their number reached (163) individuals, distributed among heads of departments, administrative divisions and supervisors. For the purpose of statistical analysis and treatment, the study adopted confirmatory factor analysis as basic structural tests for the validity of the approvedstandards. These methods were used by statistical programs (Spss, v.23, Amos, v.23).</p> <p>&nbsp;</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 70 92 10.57026/wsj.v5i14.134 The role of information and communication technology in achieving strategic interdependence a study of the opinions of a sample of workers in Ibn Majid State Company http://wsj.uowa.edu.iq/index.php/warith/article/view/135 <p>The research aims to show the impact of information and communication technology in achieving strategic interdependence in order to achieve strategic interdependence based on the dimensions of information and communication technology (hardware and equipment, software, information security) As well as based on the dimensions of strategic interdependence (communication, infrastructure, skills), where researchers used the questionnaire as a main tool for data collection by selecting a random sample of (140) respondents With the aim of displaying and analyzing the sample members' responses and perceptions about the study variables and its sub-dimensions, and testing the research hypotheses using descriptive and inferential statistics methods, as well as using personal interviews and field observations as auxiliary tools in data collection Statistical programs (16.SPSS V.25; Excel V) were used in processing and analyzing data by using the most appropriate statistical methods (arithmetic mean, standard deviation and coefficient of variation to show the effect of the variable independent of the dependent variable, and the researchers reached an integration of the role of the role of information and communication technology&nbsp; In achieving strategic interdependence and to a set of results, perhaps the most prominent of which is the existence of a significant correlation and impact relationship between information and communication technology and strategic interdependence.&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;&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## 2023-07-11 2023-07-11 5 14 93 104 10.57026/wsj.v5i14.135 The proactive behavior of leaders and its role in achieving economic sustainability - an exploratory study of the opinions of a sample of workers in the Kirkuk Health Department http://wsj.uowa.edu.iq/index.php/warith/article/view/136 <p>The study aimed to identify some of the proactive behaviors of leaders and their role in promoting organizational sustainability in the Kirkuk Health Department. Accordingly, the problem of the current study was formulated by asking the main question as follows: What is the role of leaders' proactive behavior in promoting organizational sustainability in the Kirkuk Health Department.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; A sample of (280) workers from various addresses that were withdrawn from the Kirkuk Health Department was chosen to represent the study community, which is a homogeneous community of (1148). And using the statistical program (SPSS v.24), the study also relied on the descriptive analytical approach as its method. The most important results of the study were the presence of two correlation and influence relationships between the study’s variables in the researched organization, as well as reaching a set of conclusions and recommendations, the most important of which was that the organization’s management The health care surveyed does not have a clear interest in encouraging administrative leaders to practice proactive behavior, which is one of the activities that work to seize and anticipate opportunities inside and outside the organization in order to maintain the context of the service process that involves ambition and striving to achieve excellence in controlling how to change in the future, and that the most important The recommendations were for the Kirkuk Health Department to contribute positively towards dialogue and cooperation within the health institution in line with work requirements and according to different points of view roll.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 105 118 10.57026/wsj.v5i14.136 Supporting Exploratory Strategic renewal Through the pillars of Knowledge Sharing : A Field Study of the Opinions of the Teaching Staff in a Number of Colleges of Tikrit University of Tikrit http://wsj.uowa.edu.iq/index.php/warith/article/view/138 <p>The research aims to test the impact of knowledge sharing foundations on exploratory strategic renewal, research in the field of education has been tested, the research sample was represented by faculty members at a number of Tikrit University colleges, and a questionnaire was adopted as a key data collection tool, with 289 questionnaires recovered and correct<em>,</em>The research found a range of findings, the most important of which is: there is a significant impact on the foundations of knowledge sharing in exploratory strategic renewal in the colleges under study.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 119 134 10.57026/wsj.v5i14.138 The impact of the leadership contract on the organizational practices of leaders according to the Molinaro model is an analytical study of the opinions of a sample of teaching staff at Tikrit University http://wsj.uowa.edu.iq/index.php/warith/article/view/139 <p>The study aimed to identify the concept of the leadership contract and its impact on organizational practices at Tikrit University according to the Molinaro model, The descriptive analytical approach was used to present theoretical ideas, data processing and interpretation, and identified the field of study at the colleges of Tikrit University, and the research community represented (1042) individuals, from whom a non -random (intention) sample was chosen by (281) individuals, from the teaching staff of the title of title (Professor, Assistant Professor) The questionnaire was distributed electronic, which is the main tool for study, To recover (259) questionnaires, and after the analysis of data, the study reached a set of results, the most prominent of which was that the leadership contract has a moral impact on the organizational practices of leaders at Tikrit University. The study concluded with a number of recommendations, most notably the emphasis on adopting organizational practices, And the need to pay more attention in clarifying the roles and responsibilities of the leader for the candidates for the leadership position and the obligations required of them, and that the conditions for the leadership contract in meetings and training and development programs be confirmed to qualify the next generation of leaders.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 135 148 10.57026/wsj.v5i14.139 Discovering the available pioneering opportunities and investing them in the University of Kirkuk An exploratory study of the opinions of a sample of administrative leaders at the University of Kirkuk http://wsj.uowa.edu.iq/index.php/warith/article/view/140 <p>The research aims to delve into the study of discovering and investing the available entrepreneurial opportunities in the University of Kirkuk, which is one of the emerging universities in Iraq, by knowing the extent of the capabilities possessed by the University of Kirkuk in discovering the available entrepreneurial opportunities, and then working on their investment. The researchers used the descriptive analytical approach&nbsp; To collect, describe and analyze data by means of a questionnaire, which was the main tool of the study, the study population was represented by (132) individuals, represented by (the president of the university, the assistant president of the university, the dean, the assistant dean, the head of the department).&nbsp; They had a questionnaire, and (121) questionnaires were retrieved, (3) of which were damaged, and (118) questionnaires were valid for analysis.&nbsp; One of the most important findings of the study is that the entrepreneurial opportunities at the University of Kirkuk need to spend more time and efforts, develop the necessary strategies and plans, and how to obtain the necessary support in order to discover these entrepreneurial opportunities, both inside and outside the university, and invest them in a way that serves the university and society.&nbsp; Study by obtaining support from the Ministry of Higher Education and Scientific Research and Kirkuk Governorate to increase investment in young energies through training, study, scholarships and fellowships, especially since the social climate of the governorate is characterized by diversity that makes the availability of opportunities increasing, which requires discovery and investment.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 149 160 10.57026/wsj.v5i14.140 The role of Brand strategy in customer behavior, An exploratory study for the sample opinions of Carrefour customers http://wsj.uowa.edu.iq/index.php/warith/article/view/141 <p>The research aims to determine the role of brand strategy as an independent variable in customer behavior as a dependent variable, and the importance of the research, by addressing important variables at the level of the field in question, is to attract more customers and enhance confidence in its products and brand by influencing behavior and making it positive. The research problem lies around the main question: Is there a role for the brand strategy in customer behavior? In order to answer this question, a hypothetical scheme was designed for the research, which reflects the correlation and impact relationships between the two variables of the research, by formulating a set of hypotheses. Random, and the data was statistically processed using the statistical program (SPSS.25) and the adoption of the descriptive analytical approach, and the researchers verified the stability of the questionnaire using the coefficient (Cronbach alpha), and the most important conclusions were reached, which is the presence of an interest in the management of Carrefour stores in the application of the brand strategy to influence the behavior of The customer, as well as the existence of a correlation and impact between the two variables, and a set of proposals were presented that the researchers believe can serve the researched field, the most important of which is the need for more interest in following the brand’s strategy to reach the minds of customers efficiently, by providing the products that the customer desires with characteristics characterized by the credibility and reliability of its brand And affect his behavior in a positive way to deal sustainably with those stores</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 161 174 10.57026/wsj.v5i14.141 Strategic partnerships and their impact on Enhancing digital maturity An exploratory study for the Opinions of Administrative Leaders in Iraqi telecommunications companies http://wsj.uowa.edu.iq/index.php/warith/article/view/142 <p>The study aimed to identify the extent to which strategic partnerships contribute to achieving digital maturity, to identify illustrative concepts and to highlight the strength of the correlation, influence and contrast between the study variables. The descriptive analytical approach was adopted in collecting and analyzing the data, representing the field of study in the Iraqi telecom companies (Asia Cell, Zain and Korek). The study reached a set of results, the most important of which are: There is a significant and effective correlation between strategic partnerships and digital maturity. Based on the results, the study suggests the need to develop the necessary plans for the purpose of developing the capabilities of strategic partnerships on an ongoing basis, which helps them to overcome all crises and problems that they may face and work to create a kind of interaction and continuous communication.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 175 190 10.57026/wsj.v5i14.142 The Impact of Strategic Leadership Practices on Collective Commitment An Exploratory Study for Opinions of Security Leaders in Salah al-Din Police Directorate and Facilities http://wsj.uowa.edu.iq/index.php/warith/article/view/143 <p>The study aimed to demonstrate the impact of strategic leadership practices on the collective commitment of a group of security leaders in the Salah al-Din Police Directorate and the facilities. To achieve the goal of the study, the researcher provided a methodological framework for the study and&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;a comprehensive theoretical framework based on the latest sources that dealt with variables, and a field framework for analyzing and testing the study’s hypotheses, by relying on the questionnaire as a basic tool for collecting data from the researched field, and adopting the descriptive analytical approach through which the researcher tries Description of the phenomenon under study, for this the researcher adopted &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;a comprehensive inventory method in determining the size of the sample. Results of the study the researcher distributed (85) forms, retrieved (79) valid for analysis, and the researcher used the statistical package (SPSS) program to describe and diagnose the study variables and test its hypotheses. The study reached a set of conclusions, the most important of which were: The results of the current study showed the existence of&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;a significant correlation between the variable of strategic leadership practices with its dimensions and the variable of collective commitment. They voluntarily make daily decisions that enhance the directorate's long-term viability while at the same time maintaining its short-term financial capacity in the context of changes in the environment. The study presented a set of proposals, the most important of which was that the leaders in the directorate should conduct effective internal dialogues towards the strategy to a common collective direction, and be keen on the participation of employees with them in developing their strategic plans, and work to develop their capabilities to take appropriate decisions.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 191 203 10.57026/wsj.v5i14.143 Leadership styles and their role in applying lean manufacturing tools / an analytical study of the opinions of a sample of administrative leaders in Al Furat State Company for Chemical Industries and Pesticides http://wsj.uowa.edu.iq/index.php/warith/article/view/144 <p>The current research Seeks to &nbsp;in clarifying the leadership styles included (the democratic style, the autocratic style, and the free style) in lean manufacturing tools, which include (comprehensive productive maintenance, Kanban card, cellular manufacturing, continuous improvement, 5s) at the level of Al Furat State Company for Chemical Industries and Pesticides. The research problem revolved around asking the question that includes an inquiry about the role of leadership styles in the application of lean manufacturing tools?, Hypotheses were developed based on testing the existence of correlation and influence relationships between leadership styles and lean manufacturing tools, where the research used the descriptive and analytical approaches to find out the relationships between the two research variables, and a hypothetical model was prepared that includes the independent variable and the dependent variable, and the research used the questionnaire as a main tool for collecting data and information for the research and distributed On the members of the sample consisting of (54) individuals, which included each of the managers in the departments and divisions, and a group of workers with specialization and have experience and knowledge in the subject of the research, as it was analyzed using the program (spss), The research reached several conclusions, including the existence of a correlation and influence between leadership styles and lean manufacturing tools, with the exception of the free style, whose analysis results were weak because the company could not rely on this style in its field of work.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 204 214 10.57026/wsj.v5i14.144 Destructive leadership behavior and its impact on dysfunction through mediating workplace gossip: Field research in a sample of workers and employees in the Ministry of Labor and Social Affairs in the province of Baghdad http://wsj.uowa.edu.iq/index.php/warith/article/view/145 <p>The current research aims to demonstrate the effect of destructive leadership behavior (self-esteem, defective supervision, unpredictability, narcissism and authoritarian leadership) on dysfunction (aggressive behavior, deviant behavior) considering work-related gossip (work-related gossip, non-work-related gossip). ) as a mediating variable in the center of the Ministry of Labor and Social Affairs, and an intentional sample of (128) of the people’s officials was chosen. Statistical (SPSS. V.24) and path analysis using the (Excel) program, it was found from the results of the practical side that there is a clear impact of the destructive leadership behavior by mediating gossip in the workplace in the occurrence of dysfunction, and the research is recommended to adopt control systems that depend on performance more than evaluation Self-sufficiency of employees, and that managers are selected based on several tests and not only practical or scientific experience, and taking into account their personal styles and psychological tendencies, not to let H. with gossip that is not related to work or interfering with the personal affairs of employees, taking deterrent measures for anyone who violates instructions, encouraging workers to disclose work problems and ensuring that they are not punished or threatened if they are revealed, because it will reduce the treatment of more difficult and complex problems in the long run..</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 215 230 10.57026/wsj.v5i14.145 The Role of Talent Development in promoting Proactive Work Behavior An Exploratory Study of the Opinions of a Sample of Faculty Members in Some Private Universities and Colleges in the Holy Karbala Governorate http://wsj.uowa.edu.iq/index.php/warith/article/view/146 <p>The main objective of this research is to test the effect of talent development in promoting proactive work behavior, by surveying the opinions of a number of teaching staff in private universities - the holy governorate of Karbala. In order to ensure the representation of the community under research, the researcher used the simple random sampling method and distributed the questionnaire to (200) teachers. After sorting and checking the questionnaires, the number of valid questionnaires for statistical analysis reached (102) questionnaires. Statistical analysis of the data collected from the respondents was carried out using (SPSS v.25) and (AMOS) programs. The research reached some conclusions, the most important of which was that through the results of the statistical analysis of the research data; it was found that there is a positive and significant effect of talent development in promoting proactive work behavior in the universities of the research sample. Some proposals were also presented, the most important of which is that if the private universities in the holy governorate of Karbala under discussion want to promote the proactive work behavior of their teaching staff, they should adopt the concept of talent development.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 231 244 10.57026/wsj.v5i14.146 The possibility of applying the technical requirements clause according to the specification (ISO 15189: 2012) in the Sama Al-Wathiq National Laboratory / a case study http://wsj.uowa.edu.iq/index.php/warith/article/view/147 <p>The research aims to identify the level of application of technical requirements in accordance with ISO15189:2012 and to determine the size of the gap between the actual reality of the application of the fifth clause of the requirements. Quantitative and qualitative methods were adopted in data collection and analysis. Where quantitative methods were used such as the weighted arithmetic mean, percentage measurement and measuring the size of the gap, while the qualitative methods included visits, personal observation, access to documents, records, and interviews. laboratory equipment, pre-examination processes, examination procedures, quality assurance of examination results, post-test procedures, laboratory information management) which fall under the fifth item to assess the application of technical requirements in order to diagnose the extent of the application of the fifth item of the standard, in addition to identifying the sections that have been found In their application of those clauses the requirements of the specification, in addition to identifying the sections that have succeeded in implementing those clauses. The extent of application of the axes was diagnosed, and which axes were most and least applied. The research reached a set of important results about the reality of the application of administrative requirements. There was a gap in the level of actual application of the fifth item of the specification in the researched laboratory. The research reached the most prominent conclusions that the laboratory management possesses documented procedures related to a job description, the appropriate qualification, duties and tasks required for each job, and There are also records for each employee that include qualifications and certificates, courses, sick leaves, employee movements between units, and in light of the conclusions, the research reached the most prominent recommendations, the most important of which is the adoption of the evaluation results that were produced by the checklists in accordance with the requirements of the specification (ISO15189:2012) in order to stand on the actual reality of management systems List in every laboratory</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 245 256 10.57026/wsj.v5i14.147 the role time- Driven activity based costing approach in reducing costs http://wsj.uowa.edu.iq/index.php/warith/article/view/148 <p>The aim of this research is that the continuous economic progress that has occurred in the industrial sectors at the present time, cost accounting has highlighted several approaches to developing industrial production and reducing its costs. process and rely on the equations of time that limit the number of activities, and that the application of this entrance steps are required not only two parameters, namely the unit cost of time for a different energy resources calculated on the basis of the operation, performance and time of the activities of each group of resource groups. Among the most important conclusions that have been reached is the need to develop the reality of the cost system applied in the men’s clothing factory in Najaf in particular and the economic units in general through the application of the TDABC approach, which has been elaborated in concept and application in this research for its focus on activities and events directed to the time necessary to perform those activities and events in a manner that ensures Uploading the assignments of resource groups to the final product fairly and credibly. On this basis, in this research, all aspects related to this approach will be addressed in terms of its concept, importance, steps of its application, and others<strong>.</strong></p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 257 273 10.57026/wsj.v5i14.148 The application of environmental sustainability standards (GRI 300) and its impact on the Earnings quality http://wsj.uowa.edu.iq/index.php/warith/article/view/149 <p>This research aims to identify the level of application of environmental sustainability standards (GRI 300) in the local environment and their impact on the earnings quality, and to identify differences with statistical significance according to the research variables (application of environmental sustainability standards (GRI 300) as an independent variable and the earnings quality as a dependent variable). 121 questionnaires were distributed and 112 were retrieved of industrial companies listed in the Iraqi Stock Exchange. The results were reached by analyzing the results of the individuals’ answers using the outputs of the (SPSS) program, the most important of which is that there is an acceptable level for the application of environmental sustainability standards (GRI 300) in the local environment, and its correlation with a positive statistically significant positive relationship with the earnings quality, and indicated that there is a significant effect of the independent variable (Environmental Sustainability Standards (GRI 300) ) On the dependent variable (the quality of earnings). In light of these results, a number of recommendations were presented, the most important of which are: The need for corporate management to pay attention to the application of sustainability standards, and because this leads to increased disclosure of corporate sustainability reports, which is positively reflected on improving the earnings quality.</p> root root ##submission.copyrightStatement## 2023-07-11 2023-07-11 5 14 274 290 10.57026/wsj.v5i14.149 Rationalizing the Distribution of Costs According to Resource Consumption Accounting http://wsj.uowa.edu.iq/index.php/warith/article/view/150 <p>Resource consumption accounting is considered a well-received concept since it provides a solution to wide range of operational problems facing industries. This type of accounting was formed by the integration of two organizational systems, which are the German Cost Accounting system and the Activity-based Costing system. Resource consumption accounting was used to play a major role in the process of cost rationalization, the resource allocation process and resource management in line with modern environmental and economic developments. The aim of this emerging system is to achieve greater accuracy in planning of costs, better management of idle energy, and the availability of financial and non-financial information to support administrative decisions and reduce costs. The study assisted in drawing a set of conclusions, the most important of which is that the units of economy have indicated the clear lack of the application of the resource consumption accounting system. Bearing in mind that its application could assist in increasing profits in organizations. Additionally, the absence of an actual and proper application of a costing system or one of the cost management tools highlighted by the resource consumption accounting system, which contributes to how to manage idle energy and work on its employment. Therefore, the study is recommending the adequate attention to be paid to the application of the resource consumption accounting system</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 291 307 10.57026/wsj.v5i14.150 The role of non-oil revenues in some indicators of economic development in the Kingdom of Saudi Arabia for the period (2004-2020) http://wsj.uowa.edu.iq/index.php/warith/article/view/151 <p>The research aims to measure and analyze the role of non-oil revenues in the Kingdom of Saudi Arabia as one of the rentier economies for the period (2004-2020), as the non-oil revenues come from several sources such as fees, taxes, domains of various kinds, and others. These revenues contribute to financing economic development and economic growth, as financing Economic development also comes from different sources such as banking devices, the financial market, subsidies, internal and external debt, etc. The research found a disproportionate relationship between the development of non-oil revenues in the Kingdom of Saudi Arabia and indicators of economic development such as gross domestic product and others that were inferred based on annual and compound growth rates and numbers The standard analysis.</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 308 321 10.57026/wsj.v5i14.151 The state arose: the dialectic of the state’s relationship with the economy and the new trends to harmonize the state’s role (a contemporary vision) http://wsj.uowa.edu.iq/index.php/warith/article/view/152 <p>When entering into the depth of history, we find there is a great debate about the role of the state according to the various economic literature and theories &nbsp;From the inception of the state until the present day about the state's economic role and its borders, There are those who categorically reject the state having a role in the production process and not interfering in the market, And between a supporter of the state’s role in the production process, and that the state owns all the tools of production, and that it interferes in all aspects of the economy, However, the practical reality and intellectual history of economics, Especially after the great development in the concept of the state, its complexities and responsibilities at the beginning of the last century, And the frequency of crises that afflicted the global economic system, free thought did not succeed in proving the non-interference of the state in economic activity, nor did the left-socialist thought prove the effectiveness of its state that owns and controls the means of production. The result of this controversy resulted in many roles of the state in the economy, and that these roles are compatible with the proposed economic thought and the shape of the problems and crises that afflict global economies</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 322 337 10.57026/wsj.v5i14.152 The Islamic financial industry in Iraq and its role in economic development http://wsj.uowa.edu.iq/index.php/warith/article/view/153 <p>In recent decades, the Islamic financial industry has witnessed significant advances at the level of asset growth, as well as at the level of international spread. It has emerged as one of the areas of competition and influence on the financial market and Islamic banks, and contributions to economic development and international growth are a positive trend from financial institutions. The Islamic financial industry was hit by the slowdown in economic growth in 2019, the US-China trade wars, social relations, trade sanctions, natural disasters, the 3-3% COVD-19 pandemic and fluctuations in oil production and prices. The research aims to identify the tools of the Islamic financial industry in Iraq and their role in economic development, and to know the benefits that accrue as a result of using Islamic financing tools and their impact on economic development in Iraq. His contribution to revitalizing the sectors of the national economy.</p> <p>The research was based on the use of the analytical method by analyzing the data and its development during the specified period and analyzing the economic phenomena during the research period. Especially after Iraq entered the Islamic Financial Industry Council in 2018 and the certainty and expectation of the development of the Islamic financial industry increases, especially after Iraq’s data was available internationally to the Financial Industry Council after it was suffering from distortion and lack of data and inaccuracy inside Iraq</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 338 357 10.57026/wsj.v5i14.153 Implications of investor behavior in the investment decision http://wsj.uowa.edu.iq/index.php/warith/article/view/154 <p>The behaviors and feelings of investors play an active and basic role in building the investment decision, because of their large space in building the human personality. With the progress of science and technology, but feelings and concerns still affect the person's decisions, including investment decisions, which directly enter the financial position of the investor. Therefore, the behavior of the investor must be controlled and directed in a way that achieves the goals and aspirations of the investor himself. In this research, we worked on measuring the extent of the impact or repercussions resulting from the behavior and behavior of some investors, the research sample, and measuring it in the investment decision through the performance indicators of the Iraqi Stock Exchange. Because it is well known that the performance of the investor can be reflected and its effect appears in the market indicators as the mirror reflects the performance of the investors. The research reached a set of results, the most important of which are:-</p> <ol> <li>The investor's behavior has a positive relationship with the performance indicators of the stock market.</li> <li>The behavior of the investor affects the performance indicators of the stock market.</li> </ol> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 358 370 10.57026/wsj.v5i14.154 Analysis of the relationship between changes in money supply and gross domestic product in the UAE http://wsj.uowa.edu.iq/index.php/warith/article/view/155 <p>The money supply is one of the two sides of the monetary balance, which constitutes the demand for money, and the other side, which is one of the basic monetary variables that have been focused on in the monetary theory. Economic stability, contributing to long-term monetary policy and determining the growth rate of the money supply in a way that is commensurate with the gross domestic product.The study aims to analyze and measure the effect of money supply on (gross domestic product) for the period (2003-2020), and the standard model was built according to annual data using the (Eviews12) program, which is a test to detect the stability of time series of variables using the extended Dickie Fuller test, and the Dickie Fuller test was also used The limits (BoundTest) of the cointegration test based on the autoregressive distributed time decelerators (ARDL) model to measure the short and long term relationship between variables The study concluded that there is a relationship between the money supply and the gross domestic product of the United Arab Emirates in the short term, which is a positive relationship</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 371 388 10.57026/wsj.v5i14.155 The important variables affecting on survival time of Covid Patient http://wsj.uowa.edu.iq/index.php/warith/article/view/156 <p>&nbsp;The effect of factors on the survival times of corona patients was studied by studying the effect of the explanatory variables represented by the factors that affect the disease and between the dependent variable, which is the survival times of corona patients, and the most important of these factors were reduced and identified. The problem of the study was how to choose the most important factors affecting the survival times Corona patients are in the lowest variance by applying the factor analysis method. Where the required data for inpatient patients were obtained, and we obtained the results of the required examinations for only (126) patients, representing a random sample of the total patients during the months of 3, 4 and 5 of 2020 Data were collected about (11) factors influencing the dependent variable, patients’ survival times. The most important factors that appeared is the first basic vehicle using the ready-made program (SPSS Statistics 18) on a group of risk factors. The application of the factor analysis method was repeated 9 times each time The exclusion of one of the risk factors with few saturations according to the correlation relations between the studied factors, and saturations of the main composite factors were obtained, which are the variable of age, blood pressure and diabetes</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 389 402 10.57026/wsj.v5i14.156 Building an InvertedTopp-Leone-Exponentinal Probability Distribution With simulation experience application http://wsj.uowa.edu.iq/index.php/warith/article/view/158 <p><strong>: </strong>The process of fitting distributions is one of the common and well-known models for generating new distributions, which are the complex distributions. In this research, a methodology was used to build a new proposed model of the Inverted-Topp-Leone distribution and the Exponential distribution, which is the single generalized exponential family ( (The odd generalized exponential family) and symbolized by (OGE) to be a compound called (InvertedTopp_leon_odd generalized Exponential Distribution) with two parameters, the measurement parameter Ѳ and the shape parameter λ, and its statistical properties and the dependency function were studied, and the reliability function was estimated using the Maximum Likelihood Method and a procedure The simulation on it, and based on the simulation results, it was found that (MLE) is the best way to estimate the function</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 403 411 10.57026/wsj.v5i14.158 Using Particle Filtering for Hidden Markov models with application http://wsj.uowa.edu.iq/index.php/warith/article/view/159 <p>This research includes the study of hidden Markov models, which has witnessed wide interest by researchers, scholars and modern applications, as it is considered as a finite set of cases, in which the cases are related to a certain probability distribution. This research aims to estimate the parameters of the CIR and SABR models using Bayesian particle filtering methods. In this research, he reviewed hidden Markov models and methods of Bayes estimators, and one of the basic methods used in Bayes estimators is the particle filtering method. The practical side of this research dealt with two aspects, namely the experimental side and the applied side. In the experimental side, the particle filtering method was used. In the simulation experiment and for three levels of samples (small, medium and large) and different sizes, by selecting the lowest value to watch the CIR model at different times, in addition to determining the initial value, determining or creating the random error from a specific distribution, and calculating the estimates of the parameters of the CIR and SABR models depending on On the method of the greatest possibility in determining the parameters of the model (σ, β, α) in order to build or generate random processes with random variables that follow the normal distribution, and then draw these generated variables with graphics or shapes to obtain the best results, as well as the experimental side was applied The practical aspect applied to the financial statements of the Iraq Stock Exchange for different years. The study concluded that the particle filtering fluctuations for CIR and SABA estimation were always greater than zero, which is considered the basic condition for estimation.</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 412 424 10.57026/wsj.v5i14.159 The impact of electronic banking services on profitability Analytical research of a sample of commercial banks listed in the Iraq Stock Exchange for the period (2015-2020) http://wsj.uowa.edu.iq/index.php/warith/article/view/160 <p>The current research aims mainly to show the extent to which electronic banking services reflect on the profitability of a sample of commercial banks listed in the Iraqi Stock Exchange, as one of the indicators of financial performance, and to achieve this purpose, (3) banks listed in the Iraqi Stock Exchange have been selected for the period from ( 2015 - 2020), namely: - (Ashur International Investment Bank - Credit Bank of Iraq - International Development Bank) Analysis of data on electronic banking services as well as data represented in financial statements for six years using the statistical program SPSS vr. 26)) After analyzing these data, the research reached a set of conclusions, the most important of which are: -&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There is a discrepancy in the type of relationship between the indicators of electronic banking services and the profitability index of the banks in the research sample, which was reflected in the variation in the impact of some indicators of electronic banking services’. Testing the hypotheses of the correlation relationship and its analysis of the research variables for electronic banking services and profitability of the banks, the study sample shows that there is a direct (moderate) to (strong) statistically significant correlation between the variables of electronic banking financial services and profitability in banks at the level of significant significance (P&lt;0.01). The researcher also recommended a set of recommendations, the most important of which are: - Banks should pay attention to providing and promoting electronic banking services through the use of modern technology and increasing investment in it, similar to global and regional banks, in light of the increasing demand for electronic banking services by customers, setting appropriate strategies and policies by The management of the banks ensures that they provide electronic banking services to current and prospective customers at reasonable prices and work to increase the geographical area of ​​the beneficiaries of these services to ensure the continuity of providing these services and thus improve the increase in the profitability of the banks.</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 425 444 10.57026/wsj.v5i14.160 The effect of applying IFRS on earnings management using a model (Kothari et al., 2005) http://wsj.uowa.edu.iq/index.php/warith/article/view/161 <p>The research aims to test the impact of the application of International Financial Reporting Standards (IFRS) in managing profits in the Iraqi environment, by applying to 110 views (bank / year) in Iraqi commercial banks listed in the Iraqi Stock Exchange for the period from 2011-2020. All research variables were quantitatively measured based on the models developed by the previous literature, where the application of the International Financial Reporting Standards (IFRS) was measured using a dummy variable given the number (1) for the years after the application of (IFRS) and the number (0) for the years before the application of (IFRS). Profit management was measured using a model (Kothari et al., 2005), as well as a set of statistical methods for testing hypotheses and knowing the size of the correlation, impact and level of significance between research variables and using statistical programs (Statistical Package for Social Sciences-SPSS Vr.22), (Eviews-v22). The results of the research showed: There is a statistically significant and positive impact relationship between the application of International Financial Reporting Standards (IFRS) and earnings management.</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 445 465 10.57026/wsj.v5i14.161 The effect of re-engineering administrative processes in enhancing banking efficiency Exploratory research for a sample of Baghdad Commercial Bank customers http://wsj.uowa.edu.iq/index.php/warith/article/view/162 <p>The main objective of this research is to clarify the role and importance of re-engineering of administrative processes as one of the most important pillars of banking work and the extent of reliance on it in supporting the bank's performance in a way that enhances banking efficiency and enhances the level of service of banks and enables the bank to reduce routine procedures in order to provide high-quality services suitable for financial modernity The research relied on the analytical descriptive approach in studying the various aspects of re-engineering administrative processes and banking efficiency, And testing the research hypothesis by making a questionnaire consisting of 16 items and analyzed according to the statistical program (spss), as well as measuring the validity and reliability of the questionnaire by testing the degree of credibility using the Cronbach alpha coefficient for the purpose of testing and measuring the degree of credibility (reliability) in the responses received to the questionnaire, where the research problem lies in Statement of the impact of the administrative process re-engineering variable in enhancing banking efficiency, on the basis of which the alternative hypothesis was accepted, and the research reached the conclusion that there is an important role in applying the idea and principles of administrative process re-engineering in providing banks with highly efficient&nbsp; recommendations the most important of which is the employment of the correct administrative foundations Distinguished leaders and the provision of a sound administrative environment c contributes significantly to enhancing banking efficiency in order to achieve high quality banking services.</p> root root ##submission.copyrightStatement## 2023-07-12 2023-07-12 5 14 466 474 10.57026/wsj.v5i14.162