Humanities Journal of University of Zakho

USING BLOCKCHAIN TECHNOLOGY TO IMPROVE CREDIT RISK MANAGEMENT

Basheer Y. Ismail, Wahid M. Ramo — Tue, 08 Oct 2024 00:00:00 +0300

The current study aims to clarify Blockchain technology, the areas that can be applied to, the use of this technology in developing accounting systems and increasing the quality of accounting information to facilitate the decision-making process related to granting credit. Further, the role of Blockchain Blockchain technology in future forecasts and improving credit risk management is demonstrated. To achieve the objectives of the study, a pragmatic approach that mixes the inductive and deductive approaches was adopted to discuss the basics of Blockchain technology and its most important accounting effects by designing a Blockchain network dedicated to predicting financial failure models for companies and applying the Altman Z score model to (10) private joint-stock companies listed in the Iraq Stock Exchange. Hence, a questionnaire is designed to take the opinions of academics and professionals from lecturers working in Iraqi public universities and the Kurdistan Region. The results concluded that there is an impact of Blockchain technology in improving credit risk management. This effect came as an outcome of the changes that occurred in the level of improvement in credit risk management, which is in turn resulted from changes in the level of using Blockchain technology.

THE ROLE OF ENVIRONMENTAL MARKETING AWARENESS IN ENHANCING CUSTOMER CITIZENSHIP BEHAVIOR

Mohammed A. Omar — Tue, 08 Oct 2024 00:00:00 +0300

The paper aims at providing a clear concept of environmental marketing awareness and its role in enhancing customer citizenship behavior for industrial organizations in the city of Dohuk, benefiting from the creative capabilities of workers and modern technologies that the organizations understudy possess on an ongoing basis. Environmental marketing stems from the interest in the customer as the basic pillar in the markets. This enables organizations to outperform competing organizations. The current paper has relied on testing environmental marketing awareness as an independent variable with its factors and customer citizenship behavior as a dependent variable with its dimensions. An analytical analysis is used in order to identify the nature of relationship of correlation and influence between the independent and dependent variables. A number of main and sub-hypotheses were formulated and tested through the use of a set of analytical statistical methods. A number of 74 valid forms were retrieved for statistical analysis. The findings concluded that the industrial organizations need to look for advanced strategies to generate economic value, allowing to create a vision for it through the perspective of responsibility in protecting the environment and preserving its resources in a sustainable manner. Finally, it is recommended that the industrial organizations need to develop, produce and provide environmentally friendly products that are efficient and effective in contributing to reduce environmental pollution processes.

SENSORY MARKETING AND ITS ROLE IN ENHANCING MARKETING PERFORMANCE

Refink M. Salim, Mevan S. Rashid, Sami F. Salih — Sun, 13 Oct 2024 00:00:00 +0300

The current paper aims to study sensory marketing and its role in enhancing marketing performance in four- and five-star restaurants in the city of Dohuk. Sensory marketing is one of the approaches that can help organizations increase their profitability and enhance their marketing performance, as the customer is often attracted to the brand on the basis of his sensory experience. The researchers used the descriptive analytical method, and a questionnaire was administered to survey the opinions of the research sample, i.e., 71 workers from four- and five-star restaurants in the city of Dohuk. By using statistical methods, the results were analyzed and the hypotheses were tested. The most important points of conclusion indicate that sensory marketing has a significant effect on enhancing marketing performance, and the largest significant effect on the level of dimensions was for the sensory promotion dimension, compared to the least significant effect of the sensory pricing dimension on marketing performance. Finally, it was recommended to develop pricing policies that take into account the difference in income levels of customers and to target the emotional and cognitive side of customers through the use of lighting, colors, music, and attention-grabbing designs and shapes.

THE IMPACT OF TRADE OPENNESS AND GOVERNANCE ON FOREIGN DIRECT INVESTMENT: AN ANALYTICAL ECONOMETRIC STUDY FOR SOUTHEAST ASIAN COUNTRIES AND CHINA FOR THE PERIOD (2000-2022)

Jyan J. Shiba, AbdulHamid S. Zahir — Thu, 31 Oct 2024 00:00:00 +0300

The study aims to quantify the impact of trade openness and governance on foreign direct investment in Southeast Asian countries and China during the period 2000-2022. Furthermore, the study utilized the quantitative method, specifically the Autoregressive Distributed Lags Panel Model (ARDL Panel Model, PMG),, to determine the impact of the variables under study on foreign direct investment and to estimate the parameters of the model. The findings demonstrate that there is a statistically significant effect of the explanatory variables on foreign direct investment. They indicate that gross domestic products, trade openness and economic stability have a significant positive effect on foreign direct investment of in Southeast Asian countries and China ; while government effectiveness, corruption and exchange rate have a significant negative effect on foreign direct investment of the countries under study. Finally, the study offers a number of proposals, including: the need for host countries to pay attention to the political stability index, which is one of the most influential indicators in attracting foreign investments, since foreign investors inclined to invest in countries where political stability prevails. Additionally, a suitable environment for foreign companies can be created by engaging in free trade agreements and eliminating customs barriers and restrictions for foreign investors.

ETHICS BETWEEN REASON AND SHARIA

Ali A. Mustafa, Amad K. Salih — Thu, 07 Nov 2024 00:00:00 +0300

The research revolves around the importance of the mind in the statement of moral values, and if it can play a role in this field, the research mentioned the Islamic intellectual trends in this field, which revolved around two main trends, a section that governs that the qualities of good and ugliness are subjective in actions, and in the ability of the mind to see them and know the rule of God in them before the mission of the prophets, and a team of them went to the order of blame for it sooner and later before the advent of Sharia. The other part believed in a kind of moral consequences that could be defined by reason based on the interest and corruption decided by the mind, but they remain additional qualities of consideration, and do not acquire their value and do not outweigh one over the other until after the divine command is received. The first team is headed by the Mu'tazilites, while the second is led by the Ash'aris. And the most famous division of the subject of dispute - although it was considered - what Imam Razi mentioned, he mentioned a division of three aspects, what was in accordance with the nature and purpose and what was contrary to it, and the latter was the characteristic of perfection and the recipe of deficiency, and the third what deserved praise and slander. So they unanimously agreed on the rationality of the first two and differed in the third, so the Mu'tazila and those who agreed with them went to make it mental as well, and the Ash'aris disagreed with them and those who agreed with them that Sharia is the one that gives the quality of good and ugliness to it. They are not subjective, and the mind cannot be certain of God's judgment in them before the law. The research mentioned the evidence of the two groups with discussion and analysis, and the weighting of the subjectivity of the qualities of good and ugliness in the acts in the absent and the witness, and the possibility of the mind to stand on it, with the denial of blame before the arrival of Sharia for the frankness of the legal texts in that the reward and punishment are arranged after the arrival of the message and proof of the argument.

THE IMPACT OF THE USE OF FINANCIAL LEVERAGE ON LIQUIDITY BANKING, AN ANALYTICAL STUDY FOR THE COMMERCIAL BANK OF IRAQ FOR THE PERIOD (2004-2022)

Firas M. Fouad — Sun, 10 Nov 2024 00:00:00 +0300

This study sought to know the effect of financial leverage on bank liquidity through data obtained from the financial reports issued by the Commercial Bank of Iraq during the period (2004-2022) because the aforementioned bank was the research sample. The research relied on the analytical approach using the influence model of the research variables through the (SPSS25) program. The study reached several results, including the presence of an impact of financial leverage on bank liquidity. One of the most important research proposals is achieving a balance between liquidity and entering into investment projects to achieve profitability and achieve banking goals. In order to reduce the risks resulting from banking activities in the future, it has been proposed to follow the principles of universal and private banking. In the field of diversifying the loans granted, which would reduce banking risks, especially with regard to the loans granted.