Table of content

Al Kut Journal of Economics Administrative Sciences

مجلة الكوت للعلوم الاقتصادية والادارية

ISSN: 1999558x
Publisher: Wassit University
Faculty: Economic and Administration
Language: Arabic and English

This journal is Open Access

About

Scientific journal issued by the College of Business and Economics
Wasit University
The number of numbers that are published in a number of Year 2 or 3 or 4
Number of issues issued during the rift between 2009-2013 is 19 numbers

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kjeas@uowasit.edu.iq

Table of content: 2018 volume: issue:29

Article
The role of organizational culture in activating the philosophy of sustainable development: An analytic Research at the Ministry of Industry and Minerals

Authors: Alaulddin B Jawad
Pages: 1-18
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Abstract

The research study about the organizational culture as an independent variable, in which dimensions include (Values, Beliefs, Standards, Rituals, and Assumptions), has also focused on the sustainable development of the Industrial organizations as a dependent variable in all dimensions which include (Social dimension, Economic dimension, Environmental dimension, The human dimension and Technological dimension). The research has been based on the opinions of some managers of the Ministry of Industry and Minerals. The research problem has been identified by the researcher through the field of commensalism in Ministry of Industry and Minerals. The researcher has been found that the weak points in the sustainable development of the Ministry of Industry and Minerals came from the lack of knowledge of the organizational culture and its relation to the sustainable development at the Ministry of Industry and Minerals. The research has tried to pursue the following goals: describe the dimensions of administration organizational culture and the sustainable development of the Ministry of Industry and Minerals as well as the contribution of the organizational culture factors in the improvement of the sustainable development thinking and test the correlation between them in the Ministry of Industry and Minerals. The research has used the Descriptive Analytical Approach in order to achieve the goals above. In the practical part of the research survey, interviews and field commensalism has been conducted by the researcher while in the theoretical part previous studies and researches has been used as well as the Statistical Package for the Social Science program (SPSS) to test the correlation between the different research variables.The research found out from the test and analysis of the assumptions on which the study is based, show that The Ministry of Industry and Minerals sustainable development thinking could improve significantly if it follows the recommendation that is suggested in this research.


Article
Nonparametric Shrinkage Estimator for Covariance Matrix Under Heterogeneity and High Dimensions Conditions

Authors: Ahmed Mahdi Salih
Pages: 19-28
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Abstract

In this paper, we discuss different kinds of covariance matrix estimators and their behavior under the conditions of heterogeneity and high dimensions. Covariance matrix estimation that is well-conditioned matrix is very important procedure for many statistical applications which require that. Sometimes, the common estimator of covariance matrix - the sample covariance matrix- suffers from ill conditions and in many cases be invertible and without good qualities of estimator as dimensions of matrix go larger. Here, we view a shrinkage estimator for covariance matrix which is a combination of unbiased estimator and minimum variance estimator with different types of shrinkage factors parametric and non-parametric ones. Simulation study have been made by using Heterogeneous Autoregressive Process ARH(1) as a structure covariance matrix for population, moreover, a comparison has been made among different types of covariance estimators by using minimum mean square errors MMSE.


Article
Possibility of use of fair value accounting to improve the quality of financial reporting information to Iraqi Banks an applied study on a sample of banks listed in the Iraq market for securities

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Abstract

Search problem was to investigate the effect of fair value accounting upon increase the quality of financial reporting information and aim of research to clarify fair value and quality of financial reporting in addition to measuring the impact of fair value on suitable and reliable reporting information.the Importance of research was in accounting of statement fair value and its effect on study variables in achieving research objectives where hypothesis testing:- • There is a statistically significant relationship between fair value accounting and financial reporting information appropriate. • There is a statistically significant relationship between fair value accounting and financial reporting information reliability study that adopted the deductive method, inductive, descriptive analytical. The study found the most important set of findings, there is mention a strong positive relationship between fair value accounting and the presence of financial reporting information and the information financial reports prepared according to the fair value that had powerful effects in applying fair value accounting in Iraqi banks Because they affect the quality of financial reporting information and leads to fluctuations in the financial position of banks in normal times.

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Article
MEASURING AND ANALYZING THE RELATIONSHIP BETWEEN FOREIGN RESERVES AND SOME ECONOMIC VARIABLES IN IRAQ FOR PERIOD 2003-2017.

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Abstract

The foreign reserves are great importance for monetary authority in Iraq. because it's absorbed in internal and external shocks , the Regine and depended on variety capered of foreign reserve management valuation as usa Dollar and euro , Australian Dollar, pound sterling , and now there is a trying to add the attempt Chines Yuan , used the multi – regression for relationship between the foreign reserve as the dependent variable ,and independent variable as(price of oil ,budget deficit and current accounting) , by using OLS method and Eviews o.7 program . The Results shows: No.1 which clears significance (F) its equal (207.88) that its leads reject the null hypothesis , also the above table shows significant of constant and price of oil and public budget deficit , while the current account insignificant with foreign reserve (dependent variable) and hence , we make accept the null hypothesis and reject the alternative , as well as the R2 (93.4%) and adjust R2 (92.9%) which indicate about estimate model efficiency .


Article
The availability of proactive and predictive traits in the interim financial statements of companies listed on the Iraqi Stock Exchange

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Abstract

The nature of accounting is naturally responsive to the rapid economic changes represented by the opening up of financial markets and heading towards its globalization in recent years. In spite of the complexity in the nature of business which is provided by truthful and appropriate information that deals with the necessity in having those information to be a timely and appropriate inputs in making a successful rational economic decision. The essence of accounting is integrated financial information system that does financial reporting of the economic events by providing useful accounting information to its users that are presented in statements and annual financial reports. In order to the accounting system fulfill its duties towards users and achieve the required synchronization and the need for a fast, proactive and predictive information, the accounting system should make a change in the financial reporting series that represented by the time of accounting disclosure to move from the annual accounting disclosure to the interim accounting disclosure which reduces the degree of uncertainty and activate predictive and proactive ability of the accounting information. Based on the above, it seems that the annual financial reporting reduces the predictive ability of accounting information and thus reduces the proactive advantage provided by accounting information and so it negatively affects the ability and choices of accounting information users. Therefore, the problem of the research represents the lack of cooperation companies listed in the Iraqi Stock Market to a specific framework for preparing and reviewing the interim financial reports in accordance with the local rules and interim disclosure of international standards and in a way that achieves the predictive and proactive advantages of accounting information in a way that benefits both shareholders and other stakeholders in these companies and enhances the efficiency of the listed financial market. Therefore, the theoretical aspect of this research deals with the nature of the interim financial reporting and its role in enhancing the predictive and proactive advantage of the accounting information. The practical aspect studies the status of the interim financial reporting of a sample of companies listed in the Securities Iraqi Market.

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Article
The Effectiveness of Employing Environmental Management Accounting Information's for Implement Cleaner Production Strategy/ Applied Study in AL Kufa Cement Plant

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Abstract

Most studies and researches are concentrated to study the problems of environmental impacts Resulting from the exercise of industrial activity Given their importance in preserving the environment and supporting sustainable development, Although the role of accounting studies as one of the problem of environmental pollution, But the use of their information in making strategic decisions related to environmental issues Substandard. So In this search we will highlight the following: 1. Modern approach to accounting, especially with regard to the use of administrative accounting in the management of environmental issues Which is known as (Environmental Management Accounting) Which provide environmental information both financially and physically to make appropriate environmental decisions. 2. Study and analysis of how cleaner production strategy contributes to the preservation of the environment. 3. Study and analysis of the level of awareness of Iraqi economic units of the importance of environmental management accounting. 4. Trying to apply environmental management accounting in the Iraqi economic environment and to indicate the impact of implementing the cleaner production strategy. To achieve the objective of the research and test hypotheses, the Kufa Cement Plant was chosen as a research facility, The extent of their application to environmental management accounting, A number of conclusions were reached: Environmental management accounting An environmental information management approach to support internal decisions related to environmental issues, Also The possibility of developing a proposed model for environmental management accounting in the economic unit in question For use in the implementation of cleaner production.

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Article
Analysis of the impact of e-commerce on the development of the digital economy environment (Selected Arab Countries study case)

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Abstract

The Arab countries are looking forward to include information and communication technology initiatives as apart of national development strategies with the broad perspective of sustainable development and the achievement of the Millennium Development Goals through the effectiveness of the instruments of the digital economy environment. Research relies on a composite approach that departs from theoretical reasoning in its analysis of economic dimensions to empirical extrapolation based on data statistical, as Arab countries, especially GCC countries, are moving towards global leadership in the area of e-commerce, which needs To accelerate the acceleration of the growth of e-commerce markets on the Arab scene, and e-commerce is relatively recent in the region compared with the developed countries there are many factors that have helped them grow including high income level and increase the number of Internet users and smart mobiles, and change Consumer preferences,and the legal environment. The research confirms that e-commerce in GCC countries is the fastest growing market in the digital economy, according to UNCTAD index estimates for e-commerce there is a significant weakening that the Arab countries are witnessing in information and communications technology, which has led to a low efficiency Performance of e-commerce transactions.

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Article
The New procedures for Monetary Policy in Iraq after the year 2003

Authors: Fadel Krayah Kazaar Al-Shaibani
Pages: 140-155
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Abstract

Monetary policy is an effective and significant economic policy in facing of inflation, as a fundamental and important part of the components of the general economic policy of any country. This policy plays its role by influencing the volume of money supply in a manner that is appropriate prevailing economic conditions, in order to absorb the cash surplus. After 2003 the Iraqi economy Passed, in both monetary and real, a stage of the new changes took place, the most important of which was the independence of the central Bank of Iraqi, according to law 56 of 2004 in the formulation of monetary policy, and the identification of appropriate tools to implement this policy, in addition to the development of new instruments, that fit the orientations of the objectives of monetary policy in Iraq, the most important of which is the stability of prices, and the appreciation of the dinar, through the exchange and interest rates. Furthermore, the research is divided to three sections. The first section include the nature of monetary policy before 2003. The second section deals with the application of the modern instruments of monetary policy after 2003, and the obtaining of the central Bank of Iraq independence. The third section deals with the effectiveness and efficiency of monetary policy instruments in achieving economic stability, as well as reducing the inflation, in addition to the conclusions and recommendations ,where the study confirm that the use of the central Bank of modern instruments and mechanisms help him to reach the main goal of controlling inflation, where the rate of inflation fell from 33.5% in 2003 to 1.9% in 2013, and this led to stability in exchange rates, a stability in the general price level as well, Therefore, the Iraqi market for securities should be activated through the central Bank.تعد السياسة النقدية من السياسات الاقتصادية الفعالة في مواجهة ظاهرة التضخم بأعتبارها جزءأ اساسيأ ومهمأ من اجزاء ومكونات السياسة الاقتصادية العامة لاي بلد ،وتمارس هذه السياسة دورها من خلال التأثير في حجم المعروض النقدي وبالشكل الذي يتلائم مع الظروف الأقتصادية السائدة بهدف امتصاص السيولة النقدية الفائضة ،وبعد عام 2003 شهد الاقتصاد العراقي بشقيه النقدي والحقيقي مرحلة جديدة حصلت فيها تغيرات اهمها حصول البنك المركزي العراقي على استقلالية وفقأ لقانون 56 لسنة 2004 في رسم السياسة النقدية وتحديد الأدوات الملائمة تنفيذ تلك السياسة فضلأ عن استحداث ادوات جديدة تلائم توجهات اهداف السياسة النقدية في العراق ولعل اهمها استقرار الاسعار ورفع قيمة الدينار من خلال اشارتي سعر الصرف وسعر الفائدة . وقد تضمن البحث ثلاث محاور المبحث الاول تضمن طبيعة السياسة النقدية قبل عام 2003 ،والمبحث الثاني تناول تطبيق الأدوات الحديثة للسياسة النقدية بعد عام 2003 وحصول البنك المركزي العراقي على استقلاليته،اما المبحث الثالث تناول مدى فاعلية وكفاءة ادوات السياسة النقدية في تحقيق الأستقرار الاقتصادي والحد من التضخم اضافة الى الأستنتاجات والتوصيات حيث اكدت الدراسة ان استخدام البنك المركزي لأليات وادوات الحديثة ساعدته من الوصول الى الهدف الرئيسي وهو السيطرة على التضخم حيث انخفض معدل التضخم من 33.5 % عام 2003 الى 1.9 %عام 2013 وهذا ادى الى استقرار في اسعار الصرف واستقرار في المستوى العام للأسعار ،لذلك يجب تفعيل وتنشيط سوق العراق للأوراق المالية من خلال قيام البنك المركزي بطرح الحوالات والسندات.

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Table of content: volume: issue:29