NTU journal for Administrative and Human Sciences (JAHS)

Quality Strategy and its Impact on Administrative Organizations An Analytical Study of the Opinions of a Sample of Officials of the Divisions and Administrative Units in the Representative Organization of the Ministry of Education in Erbil

Mounir Ben Aissa — 2024-04-28

This study aimed to identify the quality strategy (commitment of senior

management to quality, employee participation) and its impact on

administrative organizations, from the point of view of divisional and unit

officials in the representative organization of the Ministry of Education in

Erbil. A special, precise questionnaire form was used by the researchers to

achieve the objectives of the study. It was distributed to all members of the

sample included in the study, and their number reached (28) division and

unit officials. In order to answer the study’s questions and hypotheses, the

researchers extracted the arithmetic means, standard deviations, and

multiple regression equation by relying on the statistical program (SPSS).

Based on the above, the study found a statistically significant effect at the

significance level (a?0.05) for senior management’s commitment to quality

and employees’ participation in administrative organizations. The study

came out with a number of conclusions, including: that there is a

statistically significant impact of the quality strategy on administrative

organizations at a general rate of (69.6%). The study concluded with a set

of recommendations, the most important of which were: the necessity of

spreading the culture and improving the quality strategy among the

employees of the Ministry of Education Representative Organization in

Erbil and introducing them to its foundations and principles and its effects

on developing administrative organizations and its importance in achieving

the organization’s goals.

Guide for Oil and Gas Industry Accountants in accordance with Financial Information Standards (IFRSs)

Sinan Zuhair Mohammed — 2024-04-28

The accounting guide is the basic pillar of all accounting systems. It is like a lighting lamp that works to guide professional accountants so that they can complete the tasks entrusted to them, including accounting procedures and treatments. We can infer the content of the third pillar of the pillars and components of the unified accounting system through its title, as the word (guide) ) gives a clear meaning to what is contained in this guide, which will serve as a guide or indicator through which we can be guided towards carrying out specific tasks, and its association with the word (accounting) becomes more indicative that it will be a digital guide that guides those who use it, towards better and optimal performance,

The research aims to propose an accounting guide for the oil and gas industry in Iraqi oil units in accordance with International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) with completely new numbers and names, except for those that were derived from the unified accounting system currently applied in Iraqi oil units, which are appropriate. And the nature of activity in Iraqi oil companies, as this is considered the main objective of the research.

To achieve the objectives of the research and answer its questions, the researchers followed the deductive approach by referring to possible sources such as official documents, university theses, periodicals, research and books related to the subject, as well as websites related to the subject of the research on the Internet.

And using the inductive and analytical approach to complete the applied aspect through the existing accounting guide in the unified accounting system currently applied in the oil and gas industry in Iraq and identifying its weak points, and proposing a new accounting guide in accordance with the International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) that suits the nature of the industry. Oil and gas in Iraq.. The researchers reached many conclusions, the most important of which is that there is a clear change in the numbers and names of accounts that must appear in the accounting manual in order to be compatible with the International Financial Reporting Standards (IFRSs) and the International Accounting Standards (IASs).

The researchers recommended that Iraqi oil units adopt the use of this new proposed guide, which could be more suitable for the oil and gas industry and prepared in accordance with International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs).

Use of Performance Focused Activity Based Costing (PF-ABC) Method in Measuring / The Costs Health Service - Practical Study Ibn Al-Atheer Educational Hospital for Children

Mohanad Hameed Fareis Al-Obaidy — 2024-04-28

The research aims to measure the cost of health services for the main activities and assistance at Ibn al-Athir educational hospital for children by applying performance-based activity-based costing method (PF-ABC), the research assumes that the use of the performance-based activity-based costing method (PF-ABC) assist in accurately measuring the cost of health services for the main activities and assistance in the hospital sample research, and the research is based on inductive method through applying at Ibn al-Athir educational hospital for children, and the research reached a set of conclusions, the most important of which is the use of the (PF-ABC) method which helps to measure the cost of health services for key activities and assistance more accurately, as a result, this contributes to reduce the utilized energy through the optimal utilization of the elements of the health institution this leads to the achievement of the objective of improving the quality of the service produced and reducing its cost for the hospital itself.

The Impact of Operations Strategies in Sustainable Competitive Advantage For A Sample of Organizations Operating in The Private Sector - Iraq / Basra

Adnan Saad Tuama Al-Sukaini Al-Sukaini — 2024-04-28

Objective: The research aims to Knowing the nature of the linkage and influence relationship between operations strategy and sustainable competitive advantage in the fields of water, metal processing, beverages, wood, furniture, and detergents can achieve sustainable competitive advantage by integrating specific resources and capabilities. Design/Research Method: Most of the preparation of this research is based on resource based theory and competitive advantage theory. The research relied on the analytical descriptive research method. The target organizations in the Research were 10 licensed organizations operating in different fields in Basra Governorate. The random sampling method was adopted to avoid bias to represent the community, as 100 questionnaires were distributed and 90 questionnaires were retrieved ready for analysis. Finding: Organizations included in the research, it is necessary for these organizations to achieve compatibility between the strategies of their different operations and strategies of investors. Limitation: The main limitation of the research is that it did not consider how much capital should be allocated to certain business activities, how much shareholder value should be created, and how to attract new groups of investors. Implication: Based on the results of the research, the two researchers recommend that organizations should conduct tests on the environment in which organizations operate in order to come up with operational strategies that cannot be imitated and can contribute to enhancing their sustainable competitive advantage .

Employing the Dimensions of Psychological Engineering in Enhancing The Core Competencies of Human Resources An Analytical Study of the Opinions of A Sample of Workers in Nineveh Education Directorate

Safa Adres Abboudi — 2024-04-28

The current study aims to know the nature of the relationship and the impact of psychological engineering with its dimensions of (sensory awareness, thinking results, behavioral flexibility, familiarity) on the fundamental capabilities of the human resource with its dimensions of (knowledge, skills and situations). The field of study is the General Directorate of Education of Nineveh Governorate, and the study was applied to a (random) sample of (307) individuals working in the administrative departments and divisions of the organization under study. The study relied on the descriptive analytical approach, using the questionnaire as the main tool for collecting data related to the field aspect, in addition to conducting personal interviews, where the main and sub-variables, their connections, influence, and implications were described. The differences between its variables were analyzed to answer questions related to the problem of the study and reach the objective objectives. To process data and information, many statistical methods were used, namely (frequencies, percentages, arithmetic means, standard deviations, and confirmatory factor analysis), by adopting ready-made statistical programs (SPSS.V26) and the package (AMOS.V24). ) To test the study hypotheses and ensure their validity. Based on the results of the statistical analysis, the study reached a number of conclusions, the most important of which is the existence of a correlation and a significant impact at the macro and micro levels of psychological engineering on the fundamental capabilities of the human resource.

The Availability of Entrepreneurial Alertness Dimensions in the Northern Technical University and its formations in Nineveh Governorate: A diagnostic analytical study of the opinions of a sample of administrative leaders

Rana Abdulmunem Mohammed — 2024-04-28

The research aims to determine the availability of the dimensions of entrepreneurial alertness represented by (survey and research, cooperation and communication, evaluation and governance) among the leaders of the Northern Technical University and its formations in Nineveh Governorate. The descriptive analytical approach was adopted in processing the data collected through a questionnaire distributed to a sample consisting of (85) Respondents representing the senior and middle administrative leadership in the researched organizations, and several statistical methods were used in analyzing this data according to the ready-made software (SPSS V. 25). The research reached several results that confirmed the availability of these dimensions at high levels among the leaders of the researched organizations, in addition to presenting a group Among the proposals that emphasize the necessity of strengthening the ownership of these dimensions by the leaders of the researched organizations and working to adopt them in order to achieve their goals.

Strategic planning and its implications for some supply chain activities an exploratory study of the opinions of a sample of administrative leaders in the oil sector in Nineveh Governorate

Kifah Abdul Karim Issa Al-Akidi — 2024-04-28

The study aimed to test the reflection of strategic planning in the supply chain represented by primary resources and transportation in some oil companies in Nineveh Governorate, as it expressed strategic planning (an independent variable) and the supply chain (a dependent variable) represented by its dimensions (raw materials, transportation), in an attempt to address Research problem: Do the supply chains in the surveyed organizations depend on what strategic planning reflects on them?

To achieve this goal, hypotheses were formulated for the study that reflects the correlation between the variables of the study, and the impact of strategic planning on the supply chain. To test these hypotheses, the descriptive analytical approach was adopted. The questionnaire was used as a main tool in collecting data from the field under study (oil companies in Nineveh Governorate), as it was distributed to a sample of From (108) respondents from administrative and production leaders, and adopted the statistical software (spss-v26) in analyzing the data and reached several results, the most important of which are: the existence of a correlation between strategic planning, the supply chain represented by primary resources and transportation, and the existence of an impact of strategic planning in the supply chain represented by primary resources And the transfer, and in a way that led to the submission of recommendations and proposals that relied on officials and administrative leaders in the companies surveyed to set clear goals and disclose the main and subsidiary goals for them in a way that avoids misinterpretation of them in order to achieve them quickly and efficiently.

The role of Smart Leadership in Enhancing Talent Management An analytical study of the opinions of a sample of administrative leaders in the General Directorate of Education in Nineveh Governorate

Hanan Mustafa Ali — 2024-04-28

The current research aims to test the correlation and influence relationship between smart leadership with its dimensions represented by (spiritual intelligence, rational intelligence, emotional intelligence) and talent management with its dimensions represented by (attracting talents, retaining talents, developing talents, managing and evaluating talents) in the General Directorate of Education in Nineveh Governorate. And the analytical approach was adopted for the data collected from a sample of (42) leaders, through a questionnaire prepared for this purpose. And the ready-made statistical software (SPSS V.26) was adopted in testing the research hypotheses, and it reached several results, the most important of which is the existence of significant correlations and influence between smart leadership in terms of its dimensions (combined and individual and the enhancement of talent management in the researched organization, and in a manner that presented several necessary proposals for the organizations in general and the researched in particular with regard to the two research variables and the relationship between them.

Predicting Financial Failure of a Sample of Iraqi Tourism Companies Using the Sherrod Model: An Applied Study

Samir Taha Yaseen — 2024-04-28

The study aimed to know the extent to which tourist companies in Iraq are exposed to financial failure risks, by measuring the degree of risk using the Sherrod model, as well as knowing the ability of the model to predict the financial failure of Iraqi tourist companies during the specified period of the study, which is (2016-2021). The problem of the study stemmed from the question, including: Can the Sherrod model be applied to tourist companies in Iraq to predict their exposure to financial failure? The study was applied to tourist companies listed on the Iraq Stock Exchange for the academic period extending between (2016-2021) and the study sample was represented by (3) companies. To achieve the objectives of the study, the researcher relied on the applied approach by applying the study to the actual data extracted from the annual financial reports of companies on the official website of the Iraq Stock Exchange. For the purpose of analyzing the data and testing the hypotheses, the researcher relied on the Sherrod model to measure the ability of the model to predict the failure of tourist companies in the study sample. The results of the study from applying the Sherrod model to tourist companies showed that companies are difficult to predict the risks of exposure to financial failure

Diagnosing the Dimensions of Marketing Creativity: An exploratory Study of the Opinions of a Sample of Retailers at Al-Wazir Detergent Manufacturing Company in Kirkuk Governorate

Mohammed Satwan Amhammed — 2024-04-28

The research aimed to diagnose the dimensions of marketing creativity, which are (creativity in the product, creativity in pricing, creativity in promotion, creativity in distribution), and to introduce them to retailers in the Al-Wazir Detergents Manufacturing Company in Kirkuk Governorate. The research problem was represented by the following question: Do they have Are the retailers in the company sufficiently and clearly aware of the dimensions of marketing creativity? To answer this question, a main hypothesis was adopted, which states: “The retail traders surveyed in the company have sufficient awareness, a clear vision, and precise knowledge of the dimensions of marketing creativity directed at them and prevailing in their company.” And to prove The validity or otherwise of this hypothesis was tested statistically, using appropriate statistical tools, through a questionnaire prepared and distributed for this purpose, as (75) questionnaires were distributed to a purposive sample represented by elite retailers dealing with the company under investigation, and it was fully recovered. That is, a percentage of (100%). The answers of the respondents were analyzed, which enabled the researchers to present a set of results, the most important of which were , Through presenting, diagnosing, and analyzing the opinions of the surveyed sample, it was revealed that they were adequately aware of the dimensions of marketing creativity adopted by the surveyed company. The response of the respondents to the standards (creativity in the product, creativity in pricing, creativity in promotion, creativity in distribution) was positive, and at a high level for all. This is due to the importance of the marketing mix for the products manufactured by the company, and the role of the marketing mix in building a positive image and a distinguished position among retailers and customers at the same time The research also presented a set of proposals for the researched company, including :Employing the positive results of the elements of the marketing mix that ranked first, and addressing the elements that came in last ranks to ensure higher marketing creativity through the elements of the marketing mix.