Researchparks Publishing Scientific Journals
Not a member yet
4439 research outputs found
Sort by
Mamlakatda Yer Qa’ridan Foydalanishni Huquqiy Asoslarini Rivojlatirish Yo‘Nalishlari
Get PDFMaqolada yer qa’ridan foydalanganlik uchun to‘lovlar, ularning mohiyati, imzoli bonus, foydali qazilmaning turiga qarab uning eng kam miqdori hamda Geologiya-qidiruv ishlarini yanada rag‘batlantirish va yer qa’ridan foydalanuvchilarga soliq solish tartibini takomillashtirish yo‘nalishlari o‘rganilgan
Determinants of Financial Structure and their Impact on Banking Performance
Get PDFPurpose: The study aims to understand Iraqi commercial banks' behavior toward their financial structures and evaluate their performance using the standard equation method and the Panel Data method.
Theoretical framework: An increase in financial leverage leads to an increase in the required rate of return on equity due to the high risk faced by shareholders, is concluded in a theory of corporate finance. There are internal and external determinants that affect the financial structure of a bank and their performance as well. External determinants include taxation policy, inflation rates, and the situation of financial markets while internal determinants include bank size, asset structure and growth rate. However, Iraqi banking sector witnessed major changes due to the openness and reconsidering the existing regulations and laws and dealing with the data of globalization era.
Design/methodology/approach: The approach of this research is to find the banking performance of Iraqi banks by incorporating the size of bank, the structure of bank’s assets and growth of banks as determinants and return on assets (ROA) is taken as an indicator of banking performance. Multiple regression was applied using the Panel Data method to test the ability of the independent variables in explaining and understanding the dependent variable.The study, which was applied on 13 Iraqi commercial banks registered in the Iraq Stock Exchange during the period 2007-2021.
Findings: The results of the study shows that the size of the bank, the structure of the bank’s assets, and the bank’s growth are the determinants that have a significant impact on the banking performance represented by the return on assets (ROA). The major impact on the banking performance is the structure of the assets of the Iraqi banks because they keep their money within these assets, which affects the banking performance. The standard equation proved that the other effect is the growth rate of the banks. Finally, the size of the bank is shown to have the least impact on the evaluation of banking performance.
Research, Practical & Social implications: The contribution of this research study demonstrated that using ROA (return on assets) could become helpful in analyzing effectively significant impact of size, structure and growth of banks. Balanced financial structure works more accurately by providing proper support to the managerial level.
Originality/value: To date, and to the best of the knowledge of researchers, most of the previous research studies have focused the impact of capital structure towards performances of banking sector in Iraq, but this study investigates the determinants of financial structure and their impact on banks’ performance in Iraq
Efficiency of Use of "Logistics" Projects in Surkhandarya Region and Prospects of Ensuring Economic Growth of the Region
Get PDFin this article, the information on the foreign experience in the formation and development of logistics in the agricultural economy is presented in an in-depth analysis and processing. The article also describes the data of the logistics efficiency evaluation index
DIRECTIONS FOR IMPROVING THE AUDIT OF OBLIGATIONS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Get PDFThis article highlights the differences and features of accounting for liabilities according to National accounting standard (NAS) and National accounting standard (NAS) in the context of the transition to the digital economy . Also from BHMS account of liabilities The problematic aspects that arise in the process of transformation of National accounting standard (NAS) are highlighted and proposals are given
IMPROVEMENT OF INVENTORY ACCOUNTING AND AUDITING IN THE FIELD OF COMMUNICATIONS
Get PDFIn this article, the improvement of inventory accounting and auditing in the area of A explained. Also, the problematic aspects of inventory accounting and its determination are covered, and suggestions are made on them.
 
The Effect of Human Resources Abilities on entrepreneurial orientation: An Exploratory Study of the Opinions of a Sample of Employees at Tikrit University
No full textThe study aimed, to identify the relationship and impact, of human resources capabilities represented by (capacity building, activity credibility, and technology champion) on the entrepreneurial orientation of the organization and by applying it to Tikrit University, by shedding light on the human resources capabilities at Tikrit University and explaining its effective role in the entrepreneurial orientation. A questionnaire for this purpose was distributed to a random sample of directors and employees of the human resources divisions in the colleges, centers and administrative units affiliated with the University of Tikrit, numbering (113) people. To verify the research hypotheses, statistical methods were used represented by correlation analysis and multiple linear regression analysis, and using the statistical program SPSS-26. The data was analyzed and the results were drawn, the most important of which is that the perceptions and impressions of respondents in the research sample about the areas of human resources capabilities and entrepreneurial orientation were positive and to a high degree. There is a significant, correlation between the areas of human resources capabilities and the field of entrepreneurial orientation. The greater the importance of human resources capabilities among employees at Tikrit University, the greater the importance of the role. The university's entrepreneurial orientation to a greater extent. It was also shown that there is a significant impact of human resources capabilities on the entrepreneurial orientation of Tikrit University, as these capabilities contribute to explaining (74%) of the variance in the entrepreneurial orientation. Capacity building is considered the most influential area in the entrepreneurial orientation, followed by the field of credibility of activity. Then the field of technology champion , and one of the most prominent recommendations is to pay attention to human capital with experience and high efficiency and give them their role in directing workers and benefiting from their experience in order to reach leadership
Ways Of Government Regulation Of The Food Market
No full textThis article analyzes the significant measures of state regulation of the food market to ensure political and socio-economic stability, to use consistent incentive mechanisms for increasing production volume. A scientific conclusion and practical recommendations aimed at the implementation of comprehensive measures by the state in the food market have been developed
Comparative Analysis of the Global Banking System: A Study of the American and Chinese Banking Regulations
Get PDFThis article outlines the international financial system and compares Chinese and US banking rules. This study will compare these two economic powerhouses’ monetary, regulatory, and organisational strategies. Global banking has a problem despite its relevance to economic growth and financial management. Different nations restrict their industries, making them less productive and efficient. Thus, decision-makers, regulators, and financial institutions must understand the US-Chinese banking system similarities and differences. This study examines US and Chinese banking rules, how they affect financial stability, and lessons or best practices that could be implemented abroad. This study compares qualitative and quantitative approaches. It requires data, regulatory, and research analysis. Case studies and interviews with industry professionals and officials will help us learn. US and Chinese banks appear to have undertaken considerable regulatory adjustments after the global financial crisis. The Dodd-Frank Act increases US risk management and transparency. China improved financial stability and oversight by strengthening capital adequacy laws and encouraging deleveraging. Following the analysis, banking regulation improved: 1. Encourage international policymaker-regulator interaction and knowledge-sharing. 2. This study helps policymakers understand the global banking system
The Interactive Role of Strategic Consensus in the Relationship Between Strategic Conversation in Achieving Entrepreneurial Orientation- An Exploratory Study of the Opinions of a Sample of Workers in Private Banks in the Al-Najaf Governorate (Babylon, Al-
Get PDFThe goal of this study is to find out how the strategic consensus variable interacts with the strategic conversation and its dimensions (active leadership, participation in conversations, and awareness of individual communication tendencies) in order to promote an entrepreneurial mindset. This will be done by looking at correlations and direct and indirect effects between the research variables for the data collected by A group of bank employees in the province of Najaf Al-Ashraf (Babylon, Al-Mansour, and Al-Khaleej) were given the questionnaire form. There were 300 questionnaires sent out, and 282 were returned. Of the 272 returned questionnaires, 272 were right, giving a retrieval rate of 94%. The advanced statistical programme SPSS.25 and the statistical programme AMOS.23 were both used to look at it. Theoretical results showed that there is a lack of information about how strategic consensus affects the relationship between strategic conversation (SC) and achieving entrepreneurial orientation (EO) in businesses in general and among private bank workers in the province of Najaf Al-Ashraf (Babylon, Al-Mansour' Al-Khaleej) in particular. The results also showed that there was a connection between the strategic conversation and the desire to be an entrepreneur. The strategic consensus played a big, positive, and important part in this connection. This shows that the more the parts of the strategic talk between bank employees are paid attention to, the more this makes the employees more entrepreneurial. What the study suggested: Putting more emphasis on the different parts of the strategic conversation by staying in touch to find events that can help in understanding basic patterns of behaviour and structural aspects; and the need for the organisation to pay attention to the idea of an entrepreneurial orientation because it has positive effects on the individual, which shows in his desire to belong and stay alive through Do your best at your job
DIRECTIONS FOR INCREASING THE FINANCIAL OPPORTUNITIES OF PROFESSIONAL EDUCATIONAL INSTITUTIONS
Get PDFThis article describes the formation of financial resources of professional educational institutions, the regulatory basis of obtaining additional financial resources and the directions of their use. At the same time, problems in increasing the financial capabilities of professional educational institutions, proposals aimed at their elimination and prevention of future occurrences were noted