Baghdad College of Economic Sciences University Journal (BCESUJ)

The effect of pink marketing on consolidating the mental image of the product

Osama Anmar Abdul Ameer, Muhammad Idan Bani Al-Khazraji, Ali Hussein Abdel-Zahra — Sat, 15 Jan 2022 00:00:00 +0000

The study aims to diagnose the extent of the influence and contribution of pink marketing and its dimensions in enhancing the mental image of the customers of the Al-Khouk Commercial Complex to determine the nature of that relationship. 104 questionnaires distributed randomly to the complex’s clients of women were analyzed using the advanced statistical program (SmartPLS) and the method of descriptive exploratory analysis was adopted in the implementation of the research. For the Al-Khouk Commercial Complex Al-Mansour Branch in Baghdad, and the research recommends the need to intensify marketing efforts directed at women, adopting pink marketing mechanisms in the complex more and emphasizing the need to apply the pink marketing mix to influence women, consolidate the mental image and enhance customer loyalty.

Training Triangle and its role in improving accounting education

Sat, 15 Jan 2022 00:00:00 +0000

The research aims mainly to clarify the training triangle and its basic elements represented in theoretical information, practical application, the art of communication and its role in improving accounting education.

The has been laying down basic steps to increase the efficiency of teaching staff by making use of the training triangle for the purpose of improving accounting education, as well as analyzing the results of the questionnaire that showed improvement in accounting education in light of the integration of the elements of the training triangle.

Several conclusions were reached, the most important of which is that the integration of the elements of the training triangle represented in theoretical information, practical application and the art of communication leads to improving the efficiency of teaching staff and then improving accounting education.

Several recommendations were reached, the most important of which is relying on the integration of the elements of the training triangle represented in theoretical information, practical application and the art of communication for the purpose of improving the efficiency of teaching staff and then improving accounting education.

A proposed electronic model to improve the effectiveness of direct withholding tax

Dr. Nidal Raouf Ahmed, Sura Rabah Awad — Sat, 15 Jan 2022 00:00:00 +0000

In this research we seek to study the impact of the use of information technology in tax accounting tax withholding direct, where information technology has become a major and influential on all joints of different life, the General Authority for Taxes relies on manual work (traditional) in most of the work joints Sections of the General Authority for Taxes, which relies on the traditional work at all stages of tax accounting, and the research aims to reach the importance of the use of information technology in the completion of the work of tax accounting tax withholding more efficiently and effort And less time, by proposing an electronic program for application in the direct withholding section / General Tax Authority. The researcher reached many conclusions, the most important of which is that the direct deduction department lacks the use of information technology components in performing the tasks assigned to the department and relying on manual work (traditional in the procedures of tax accounting and in all sections of the General Authority for Taxes and its branches. The branches of information technology do not do their work and the transition from manual taxation (traditional) to the use of modern electronic systems because of its profound impact on the completion of tasks with high accuracy and effort and less time and for all types of taxes levied Of the tax structure.

Evaluation of the optimal investment portfolio for a sample of Iraqi private commercial banks for the period 2016-2020

Dr. Atheer Abbas Abadi, Ahmed Abbas Fadel — Sat, 15 Jan 2022 00:00:00 +0000

The importance of research was formed in the ability of private Iraqi commercial banks to maximize bank returns by attracting investments in the Iraq Stock Exchange, and the aim of the research was to how to manage the investment portfolio of private Iraqi commercial banks in the Iraq Stock Exchange and in a manner that achieves the highest return and the least risk, in addition to knowing Which of these banks has an optimal portfolio, and the research hypothesis was embodied in testing the effect of the investment portfolio in maximizing the return and reducing the risks for the banks. Statistical methods were used such as the rate of variation, the standard deviation, and the beta coefficient in measuring the return and risk of stocks to analyze the data. The research reached a number of conclusions that crystallized in the fluctuation of the achieved return. For stocks and the return achieved in the market from one year to another within the period, as well as the change in risk for bank shares from one year to another and during the period, the researcher recommended a set of recommendations, such as how to manage the investment portfolio in banks and increase investment awareness among investors and the need to adhere to the instructions of the Iraq Stock Exchange as well as work to attract investors In order to increase the movement of trading in the market.

A proposed index for Disclosure of Prospective information in the banking sector and its reflection on the market value

Prof.Dr. Ibtihaj Ismail Yaqoob, Mustafa Y. Ibrahim — Sat, 15 Jan 2022 00:00:00 +0000

The research aims to study the impact of the disclosure of (Prospective Financial Information), on the market value of the banks listed on the Iraq Stock Exchange for the years (2018-2019), which were represented by (7) banks as a sample for research. and with the use of the content analysis method For the annual financial reports of the research sample banks, after building an index to measure the level of disclosure of Prospective financial information (PFI) according to the amended Iraq Stock Exchange Law (74) for the year (2004) and the disclosure instructions issued pursuant to it and the Arab and foreign research currents, and the impact of disclosure on the index (PFI)The proposal, on the market value of the banks the research sample, which was measured using the Tobin's Q model, to achieve the objectives of the research, the content analysis method was used for the financial reports and management reports for the banks the research sample, in addition to the instructions, regulations, laws and instructions that the research sample is subject. The study came out with a number of conclusions, the most prominent of which was the variation in the level of disclosure of Prospective financial information in the financial reports of the banks, the research sample, where the average disclosure percentage ranged from (PFI) (51% - 75%), and to an overall sector rate of (63%), in addition to Presence a correlation The moral and its impact between the disclosure of Prospective information and the market value, and one of the most prominent recommendations of the study is the proposal to compel companies within the sectors listed in the Iraq Stock Exchange to display Prospective financial information from within their annual reports, through instructions issued by the Market Authority, as well as adopting Entities related to the profession apply the international auditing standard related to confirming Prospective financial information adapted to suit the requirements of the Iraqi environment.

The quality of the auditor's report in the local environment in light of the adoption of the ISA 701 standard - a suggested guide

Dr. Lubna Zaid Ibrahim, Hayaa Aِِyad Ali — Sat, 15 Jan 2022 00:00:00 +0000

The research aims to demonstrate the impact of applying the new international auditing standard 701 in enhancing the quality of the auditor’s report by proposing a model for Iraqi audit evidence in accordance with international standards. In order to reach the goal of the research، a comparison was made on international experiences before and after the application of the standard، in addition to that personal interviews were used to develop a proposed Iraqi guide regarding the auditor’s report on the financial statements. The research reached a set of conclusions، the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence In particular، the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the International Auditing Standard 700، the most important of which is the section on reporting important matters under Standard 701، in addition to the differing contents of auditors ’reports. In Iraq، each is according to their knowledge، conviction، experience، and commitment to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor. They claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence، as they assume that the users concerned with their reports are rational، and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances. The study recommended that the Accounting and Supervision Standards Board in Iraq begin to work on amending the Iraqi audit evidence related to the auditor’s report، especially the local audit manual (2) in line with developments in the international auditing standards for the report، especially Standard 700 and 701 to develop the auditor’s report in Iraq and improve its content To be more helpful to users in making their current and future decisions. And adopting the proposed Iraqi guide model for the report of the auditor in Iraq by the competent professional authorities.

The Application of Cloud Computing Technologies a Their Reflection on The Quality of Accounting Information

Reem Saadi Hasan — Sat, 15 Jan 2022 00:00:00 +0000

The Research Aims To Clarify The Impact Of The Application Of Accounting Sustainability Standards On The Principles Of Governance And To Show The Reflection Of The Sustainable Governance Dimension On Enhancing The Quality Of Accounting Information. .

The Research Problem Was Represented By Several Questions, The Most Important Of Which Is “Is It Possible To Enhance The Quality Of Accounting Information Or Add Other Characteristics Through The Application Of The Principles Of Sustainability Governance And The Application Of Cloud Computing”

The Research Was Based On One Main Hypothesis: "The Activation Of The Dimension Of Sustainable Governance And The Application Of The Cloud Computing System Contribute To Enhancing The Quality Of Accounting Information." Several Results Were Reached, The Most Important Of Which Are: “Sustainable Governance Reflects The Extent To Which The Economic Unit And Its Accountants And Auditors Comply With The Standards Of The Quality Of Accounting Information In A Sustainable Manner. Reducing Costs Through The Speed And Accuracy Of The Implementation And Delivery Of Information At Any Time. Several Recommendations Were Reached, The Most Important Of Which Are “The Need To Work On Developing Legislation, Standards And Rules As Far As Regulating Cloud Computing Work Procedures And Providing Legal Frameworks To Protect Information Security On The One Hand, Protect Learners And Protect Service-Providing Institutions On The Other Hand, And That The Proper Application Of The Principles Of Sustainable Governance Constitutes An Entry Point.” Important To Achieve The Quality Of Accounting Information.

Comparison Between Opsins Based on Wavelength of Laser

Marwa M. Ismaeel — Sat, 15 Jan 2022 00:00:00 +0000

This work is an optogenetics investigation in order to compare opsins that associated with neural tasks inside organisms. The elementary goal of the proposed work is comparing opsins depending on utilized laser parameters (wavelength). Laser wavelength is an elementary base to distinguish these opsins, the used model was Adult white Swiss Bulb mouse handled with diverse laser wavelengths via optical fiber. The proposed study confirmed that opsins influence on mouse`s brain can lead to determine particular opsins depending on mouse`s behaviors. Also there is an influence on neural tasks due to variation of power consumption in other words performance of opsins was affected by this variation.

Student Information Management System for Baghdad College of Economic Sciences University (SIMS-BC) as: A Case Study

Rusul Muthanna Kanona — Sat, 15 Jan 2022 00:00:00 +0000

Information Management Systems are now regarded necessary and important to any firm, including institutions and colleges. The majority of Baghdad College of Economic Science University's (BCOESU) students' affairs are managed through paper-based activities. We propose a Student Information Management System for Baghdad College of Economic Sciences University (SIMS-BC) to manage students' information flow, supervise their activities, and keep their academic records in this study. As a first phase, the system was constructed and tested in the computer science department, and its usefulness was confirmed. If this experience could be replicated in other scientific departments as well as allied divisions that interface directly with students, such as student registration and financial affairs, it could be beneficial and beneficial. From the perspective of students, the suggested system is a very useful tool that provides them with a wealth of information.

Effect Of The Super leadership In Entrepreneurial Competences Analytical Research

Dr. Nisreen Jasim Mohammed, Munther Sami Jasim — Sat, 15 Jan 2022 00:00:00 +0000

The research seeks to test the effect of super leadership, with entrepreneurial Competencies, in the Al-Mansour General Company for Construction Contracting . It has adopted super leadership in its dimensions (self-efficacy, self-motivation, self -determination, self-organization) as an explanatory variable and entrepreneurial Competencies in its dimensions (ability of opportunities, ability to build relationships, ability of organization The strategic ability, commitment capacity (as a respondent variable). The questionnaire was used as a main tool for data collection consisting of (44) items distributed to the research sample of (160) persons from the company employees. The research hypotheses were tested using statistical tools (natural distribution test, confirmatory factor analysis). , Modeling variables, arithmetic mean, percentages, standard deviation, relative importance, variation coefficient, Pearson correlation coefficient,) in order to test its hypotheses and the data were analyzed using the program (spss v.23 ) . The research reached a set of results, the most important of which is the presence of a clear impact of super leadership on entrepreneuria Competencies.

A conceptual framework for the relationship of human capital in the selection and classification of insurable risks

Asst. Prof. Dr. Alaa Abdul Karim Hadi Al-Baldawi, Omar Abdulkareem Abd — Sat, 15 Jan 2022 00:00:00 +0000

Insurance companies rely mainly on human capital, which consists of knowledge, skills, and
experiences as well as abilities in selection and classification of insurable risks, because most of
them have many variables, which prompted the researcher to contribute to put (a conceptual
framework for the relationship of human capital in selection and classification of insurable risks),
with the aim of highlight the relationship between its variables, and emphasizing the importance of
human capital in insurance companies and investing in it, and organizations that seek to survive and
grow must take an interest in human capital by investing in it, which allows them to achieve what
want. The researcher reached a set of conclusions, including, the insurance companies do not
entrust the underwriting process to people from outside the company, but rather undertake it by
their employees and limit it to those highly experienced. The researcher also came out with a set of
recommendations, including, stressing the importance of carrying out the underwriting process by
highly experienced underwriters in every type of insurance.

Evaluation of internal and external context factors using the IFE and EFE matrix A case study at the National Engineering Consulting Center

Hayder Sabah Al-Hashemi — Sat, 15 Jan 2022 00:00:00 +0000

This research aims to study the context of the National Center for Engineering Consulting and to identify the strengths, weaknesses, opportunities and threats of high importance according to the IFE and EFE matrix. The problem that the center suffers from is that the center does not determine the factors of the internal and external context in a manner commensurate with the dynamic changes in the internal and external environments of the center. As for the importance of the research, the center encouraged the research sample on the importance of applying the SWOT matrix and the IFE and EFE matrix to know the context of the research center and evaluate its elements. The practical aspect of the research has been applied in the National Center for Engineering Consultation, and thus it has relied on collecting data and information, personal interviews, access to records and documents related to the research, and the researcher reached a set of conclusions, the most important of which was the system used in the center to know the context that does not determine the internal and external factors affecting it. Therefore, it is considered a formal and incorrect mechanism.

The effect of Knowledge Capabilities on Employees Empowerment Analytical research in the Authority for People with Disabilities and Special Needs in iraq

Dr. Nada Ismaeel Jabbouri, Doaa Abdul Kareem Khalaf — Sat, 15 Jan 2022 00:00:00 +0000

Purpose: The current research aims to identify the role of knowledge capabilities in achieving of the employees empowerment in one of the formations of the Ministry of Labor and Social Affairs, which is a authority to care for people with disabilities and special needs. It's a vital service organization that has a primary role in serving an important segment they have special needs. Therefore, adopting concepts of Modern management such as knowledge capabilities and knowing of its role in achieving employee empowerment can help it in facing many changes to achieve its goal which is providing the best quality and quantity from services to this neglected segment of Iraqi society.

Design/methodology/approach: The research sample was chosen by using a random sample consisting of (140) employees, and the questionnaire was relied upon as a main tool to obtain research data, which is prepared based on a number of ready-made measures after it was subjected to validity and reliability tests, the Hypotheses was test to answere of research questions. An analytical descriptive approach and statistical tests were used like mean, standard deviation, percentages, frequencies, correlation coefficient, simple linear regression. The statistical program (SPSS, V.24) was used.

Findings: The research reached a set of conclusions, the most important of which is that the level of knowledge capabilities and the empowerment of employees in the Disabled Welfare and Special Needs Authority was more than average for both variables and that there is a strong impact aboute from the knowledge capabilities on the empowerment of employees.

Research limitations/implications: The results of the study cannot be generalized to other sectors.

Practical implications: Enhance empowerment of employees in organizations.

Social implications: Expansion of service for people with special needs.

Originality/value : A set of recommendations was presented, the most important of which was the need for senior management to hear the ideas and opinions of employees and to direct employees towards learning through a positive and encouraging environment and to organize periodic meetings between employees and management.

Measuring The Impact Of Foreign Trade Liberalization On Social Indicators Of Sustainable Development In Iraq For The Duration (2004-2018)

Sat, 15 Jan 2022 00:00:00 +0000

This study aims to measure the impact of foreign trade liberalization on sustainable development indicators in Iraq for the period 2004-2018 by applying ARDL methodology to detect the relationship between trade liberalization (degree of economic exposure) and some sustainable development indicators (social indicators). From the standard study it was found that the liberalization of foreign trade (degree of economic exposure) has a negative impact on the unemployment rate as economic exposure leads to a rise in the rate of unemployment, while economic exposure leads to a decrease in spending on health and education during the period studied.

One of the most important recommendations of the study is to create an environment suitable for foreign and domestic investment that works to attract investors provided that it employs the Iraqi labor force, to be a reason for maintaining sustainable development and reducing unemployment. It requires the development and improvement of the health sectors and the manufacture of sanitary goods that can be produced in the country, as attention to this important sector leads to the maintenance of increased population reconstruction and prolongs the extension of human development. Attention to education and increased spending on it and the provision of modern education requirements that need quality control and skills development for teaching staff to build a generation capable of promoting the country because the individual is the key element of development.

Measuring the Impact of Financial Depth Indicators on Inflation - Turkey as a Model for the period 1990-2018

Dr. Abdullah K. Abtan Al-Sabawi — Sat, 15 Jan 2022 00:00:00 +0000

The research aims to show the effect of financial depth measured - by the ratio of credit provided to the private sector to GDP and the ratio of broad money supply to GDP - in inflation rates - measured by the consumer price index - in Turkey for the period 1990-2018 using the standard methods of chain stability Its stagnation and regression equations. The results indicated that the hypothesis is correct and supported by the existence of a negative negative relationship between measures of financial depth and inflation rates.

Sales tax and its impact on the profitability of telecommunications companies using price elasticity of demand

Dr. Haitham Abdel Khaleq Ismail, Ali Karim Radi Fairouz Al-Araji — Sat, 15 Jan 2022 00:00:00 +0000

The aim of this research is to investigating the accuracy of the opinions and academic theory, which adopts the point of view which said, the sales taxation can be used to change the consumption behavior for the individuals. Also, this research including some of investigating about the impact of changing the consumption behavior for the individuals on the income of telecom companies and their profit as a result of the imposition of sales taxation on mobile services in Iraq,

Therefore, the objective of this research is to study the effect of sales tax on telecommunications services which impact on their incomes and profit.

The most important conclusion of this reached shown that “accept the hypothesis of research where the sales tax has a clear impact on both incomes and profit as a result this will lead to reducing the amount of income tax which imposed on those companies.

Finally, the researcher has a number of recommendations, the most important one is to review the percentage of sales tax on mobile services in order to reduce them, as a resulting in the harmful effects of income, profit and profitability of the telecommunications companies being a full flexible services, in order to reduce the negative impact on the amount of income tax which paid by telecom companies to the Public Treasury”.

The Impact Electronic Commerce in the Development of Banking Services in Private Banks/ Baghdad

Dr. Rabeea Yaseen Saud — Sat, 15 Jan 2022 00:00:00 +0000

The practice of electronic trade is necessity for circulation through electronic practices. For funds, therefore the electronic exchange for data appeared which participated in expansion the field of electronic trade and propagation the practices and uses of electronic trade for all domains . So the searcher started in his search through the interest of the banks in practice the electronic trade to develop the firm of banking and knowledge the reality of the electronic trade and the extend of its practice in the organization of service .So the results of the search showed that there is a big effect to the electronic trade in the enhancement of the banking services and fulfillment the progress in development of the services but in slow way because of the existence some obstructions among them the user styles and negation the arrival of the net to the level of ambition . Also the searcher found that there is effect for the electronic trade in its all distances on the development to the banking services .

The searcher extracted with group of recommendations the most important of these recommendations is the work on spread the technology culture to the clients of the banks ,and acquaintance on the electronic services and the work on the developing of the electronic services through the net to the interior banking and on the level of the branches of one bank as well as on the level of the dealing among the other banks .

The Risks Of A Total Iraqi Real-Time Settlement And Its Impact On The Bank's Profitability

Dr. Hamza Faeq Al-Zubaidi, Marwa Abdul-Hussein Al-Shamry — Sat, 15 Jan 2022 00:00:00 +0000

This research discusses the overall settlement and its risks represented by liquidity and credit risks and the impact of such risks on bank profitability, which is an important indicator for measuring the performance of the banking, has been measured and analyzed research variables of settlement risk as an independent variable, and the return on assets as a variable of the United Bank for Investment and Development, if measured Liquidity risk through the four indicators (cash/ assets) (cash/deposits), (loans/deposits), (loans/assets),and their impact on the return on assets, results showed a significant statistical relationship between Liquidity and profitability.

The role of the Central Bank of Iraq in financing banks to support the purchase of green energy sources and its impact on the dimensions of sustainable development

Ghaith Arkan Abdullah, Teba Majed Hameed — Sat, 15 Jan 2022 00:00:00 +0000

The research aims to identify the role of the Central Bank of Iraq through its initiative dated (29/7/2021) to finance banks to help companies and people purchase solar panels to produce electrical energy that are environmentally friendly, according to its initiative launched regarding green financing for the purchase of renewable energy sources in Iraq and the extent Its impact on sustainable development, as the role of the Central Bank of Iraq was measured in financing banks to help buy green energy sources in Iraq (independent variable) by relying on a questionnaire containing questions prepared for this purpose and directed to the employees of the Central Bank of Iraq, the research sample (managers, heads of departments, employees) includes measuring the dimensions of sustainable development (dependent variable), and then finding Correlation relationship between the independent variable and the dependent variable by means of the correlation coefficient person's to prove or negate the research hypotheses, the researchers reached the most important conclusions (there is a strong correlation between the initiative of the Central Bank of Iraq to finance banks to help purchase green energy sources in Iraq and the dimensions of sustainable development), and the researchers recommended recommendations the most important of which is (banks should take advantage of the directions of the Central Bank of Iraq to start financing other projects in addition to current initiative).

Williams'% R ability to test optimal investment decision-making

DR. Doaa Noaman Al Husseini, Shahad Haitham al-Dabagh — Sat, 15 Jan 2022 00:00:00 +0000

Williams% R is a simple dynamic indicator, but it is useful in terms of stock movement and is used to determine the sale and purchase cases of the financial asset, and to determine the possible points of the coup, and investors can make comprehensive expectations for future price movements based on past price movements and make trading decisions using technical analysis techniques, The research problem revolves around the ability of Williams% R to determine the points of oversold and overbought, The research aims to test the knowledge of the Williams% R indicator in determining the times of buying and selling and investment decision-making, And the daily historical data for the Metal Industries and Bicycles shares were used for the period from 1/1 / 2019-31 / 12/2019, and the research concluded that Williams% R helps the investors in the financial market to make the best investment decision.