Applying the Circular Business Model to Improve Performance Indicators of Operational Excellence / A Case Study at Daura Refinery

The current study is an attempt and a contribution to the cognitive efforts related to the possibility of transferring knowledge and modern methods and applying them in the Midland Refineries Company, which was appointed by Al-Daura Refinery/ Baghdad, by addressing the variables (Circular Busines...

Circular Business Model Fluid Catalytic Cracking Performance Indicators
Understanding the Use of ChatGPT Among Faculty Members from the Perspective of Technology Acceptance Model (TAM): an Applied Study at University of Warith Al-anbiyaa

This study investigated the acceptance and use of ChatGPT among lecturers at Warith Al- Anbiyaa University through the lens of Technology Acceptance Model (TAM) while PLS-SEM for data analysis. The sample consisted of faculty member in which 168 valid responses were collected. Findings showed con...

Technology Acceptance Model ChatGPT TAM
The Impact of Financial Technology on Achieving Financial Stability

The primary goal of the current study is to know the role of financial technology on financial stability in Iraqi commercial banks for the period (2015-2022). In order to accomplish the purpose of the study and arrive at results that are suitable to the field of study, the descriptive-analytical ...

financial technology financial stability commercial banks
The Role of Financial Reporting in Supporting Sustainable Development and Preserving the Environment (An Exploratory Study of the Opinions of a Sample of Workers in the Kufa Cement Factory)

The study aims to delve into the theoretical foundations of financial reporting and underscore its pivotal role in providing the essential data required to fulfill the objectives of sustainable development and environmental preservation. This comprehensive approach considers the interrelated aspe...

Financial Reporting Sustainable Development Environmental Preservation
Social Factors Influencing the Tax Compliance Behavior of Real Profits Income Taxpayers in Latakia Governorate

The current study aims to investigate the social factors that influence the tax compliance behavior of real-profit income taxpayers in Latakia Governorate, Syria. The study used Cialdini and Trost's characterization of social factors. To meet research aims, the researcher delivered a questionnair...

Tax Compliance Social Norms Personal Subjective Injunctive And Descriptive Norms
Development of Clothes Sizing System for Designing School Uniform for Pre-school Children Using Anthropometric Data in Rivers State, Nigeria

The purpose of this paper was to develop a clothes sizing system for designing pre-school uniforms using anthropometric data from Rivers State, Nigeria. Guided by eleven objectives, eleven research questions, and seven hypotheses, the study adopted a combination of survey and Research and Develop...

Development Clothes Uniform Pre-school Designing Anthropometric
Measuring the Impact of Fluctuations in oil Revenues on the Average Per Capita Income in Iraq for the Period (2003-2023)

All countries of the world seek to raise the standard of living for their individuals, and the average per capita share of national income is one of the most important indicators that express this. The research aims to measure the impact of fluctuations in oil revenues on the average per capita s...

oil revenue fluctuation average per capita share oil revenue measurement
Effective Corporate Governance: A Mediator of Profitability and Capital Structure on Financial Performance in Indonesian Government Hospitals

This study aims to examine the role of good corporate governance in mediating the relationship between profitability, capital structure, and the financial performance of government hospitals in Indonesia. Previous research has extensively explored corporate governance but often treats it as an in...

Good Corporate Governance Profitability Capital Structure Financial Performance Public Sector Government-Owned Hospitals Covid-19 Pandemic
The Role Of Forensic Accounting In Detecting Financial Fraud And Its Impact On External Auditing

The research aims to demonstrate the impact of judicial accounting on financial fraud operations and its impact on the external audit process. For the purpose of achieving the research objectives, 120 questionnaire forms were distributed to employees of the Supreme Judicial Council and its affili...

Forensic accounting financial fraud external audit
Vocational School Students' Perceptions of Food Security and Sustainable Agricultural Practices

This qualitative research explores vocational school students' perceptions of food security and sustainable agricultural practices. Through in-depth interviews with 10 students, the study investigates their understanding of global food challenges, awareness of local agricultural practices, and at...

Vocational School Students Food Security Sustainable Agriculture Perceptions
Development Strategy of Sugarcane (Saccharum officinarum L.) Farming in Bondowoso Regency

This research is aimed at identifying internal and external factors, as well as knowing and determining the right strategy for developing sugar cane farming in Bondowoso Regency. The data used is primary data and secondary data from related agencies, the Bondowoso Regency Agriculture and Food Sec...

Farming Sugarcane IFE EFE SWOT
Strategies For Increasing The Income Of Cayenne Pepper Farming In Tangsil Wetan Village, Wonosari Sub-District, Bondowoso Regency

Tangsil Wetan Village, Wonosari District, Bondowoso Regency, East Java, is one of the cayenne pepper production centers in Bondowoso Regency. So the cayenne pepper farming business in Tangsil Wetan Village needs to be analyzed regarding the feasibility of its cost efficiency. The farming business...

Cayenne Pepper FFA Bondowoso
BCR Analysis And Potential For Implementing Good Agriculture Practices In Rubber (Hevea Brasiliensis) Production Businesses On Kalijompo Plantations Jember District

Natural rubber is an agricultural product that earns foreign exchange and demand tends to increase. This research aims to: (1) study the level of efficiency of rubber production (2) study the potential for implementing Good Agriculture Practices (GAP) in the cultivation of rubber plants on Klalij...

Natural Rubber BCR GAP
Characteristics, Quality And Production Process Of Sintanur Rice Varieties In Bondowoso District

Sintanur variety of rice is a type of rice variety that is classified as aromatic rice, where aromatic rice is rice that contains fragrant, fluffier and delicious aroma elements. Price comparisons between Sintanur rice varieties and other types of rice can be caused by several factors, for exampl...

Rice Sintanur Quality Farming Characteristics
The Value-Added Analysis Of The Soybean Supply Chain To Produce Tempeh

The Soybean was the raw material of tempeh. Soybean tempeh was well known in Indonesia. The objectives of the research were to analyze the value-added of soybeans and the network structure of the soybean supply chain to produce tempeh. This research object was the four-tempeh industry in Gresik R...

Soybean Supply Chain Tempeh Value-Added
Analysis of National Rice Production Policy Using a Dynamic System Model Approach

Limited rice production capacity and increasing rice consumption make conditions of food insecurity in the form of insufficient rice stocks inevitable. Good rice management in an area will affect the availability of food to meet the population's food needs. Based on Indonesian rice production dat...

Production Availability Government Policy
Analysis of Financial Feasibility and Sustainability of Rice Farming in South Ogan Komering Ulu Regerency South Sumatera Province

This research aims to analyze the financial feasibility of lowland rice farming in South Ogan Komering Ulu Regency. The data analysis method used is a qualitative and quantitative analysis method with a sample size of 60 responses from lowland rice farmers in South Ogan Komering Ulu Regency. The ...

Lowland Rice Financial Deasibilityy Sustainability
Role of Banking Sector in Entrepreneurship Development of Assam

The banking sector in Assam plays a pivotal role in fostering entrepreneurship by providing essential financial infrastructure, support, and services. This article explores the various contributions of banks to entrepreneurial activities, including financial support, microfinance, business develo...

Banking sector Entrepreneurship development Assam Financial support Microfinance Business development services Innovation support Agripreneurship Financial inclusion Government schemes
The expected effects of the application of "International Financial Reporting Standards (IFRS)" in determining the "tax base"

The research aims to indicate the implications of the application of "International Financial Reporting and Accounting Standards in determining the tax base", by identifying some theoretical and conceptual aspects related to the International Financial Reporting and Accounting Standards and tax s...

The expected effects International Financial Reporting Standards Tax Base
Digital Marketing Strategies Of Low-Budget Short Film In Jember

This study explores the use of social media to promote low-budget short films in Jember, with a particular emphasis on digital marketing tactics. Budgetary restrictions and a lack of social awareness present particular marketing obstacles for the film business, despite its profitability. The effi...

digital marketing marketing strategies short film
Innovative Strategy of Agrotourism Strengthing: Maksimalizing Agropolitan Potentials in Bromo Tengger Semeru National Park (TNBTS), Lumajang

The agropolitan approach describes that rural development can well be done by connecting the countryside through urban development at the local level. The concept of agropolitan in this study is more focused on realizing the development of independent villages in accordance with their potential. ...

infrastructure superior commodities government policy priorities
The developing of e-commerce and the role of digital marketing in Uzbekistan

Marketing of products and services continues to be one of the areas that require constant innovation around the world today. An important marketing strategy these days is digital marketing, defined as the use of electronic media by marketers to introduce products and services to the e-commerce pl...

Digital Marketing Social Media Marketing strategies e-commerce Brand Loyalty Engagement Uzbekistan
Use of Hydraulic Fracturing Technology to Extract Shale (Unconventional) Oil and Gas and Predict the Economic Impacts and Negative Repercussions on the Environment

The past few years have witnessed a revolution in the production of oil and gas from unconventional sources and in unconventional ways in the United States of America, as the United States of America was able to extract oil and gas from confined rock reservoirs from which it was not possible to e...

hydraulic fracturing technology economic impacts negative repercussions
The Role of Humanitarian Political Leadership in shaping Social and Economic Policies for Poverty Alleviation

The persistent issue of poverty remains a critical challenge globally, necessitating innovative and effective strategies for alleviation. This research paper explores the significant role of humanitarian political leadership in shaping social and economic policies aimed at poverty alleviation. Hu...

Humanitarian Political Leadership Social Development Economic Development Poverty Alleviation Political Leadership Great Committed Leadership To The People Lustless Leadership Altruistic Of Humanitarian Work
Analysis of Current Issues and Development Perspectives of the Insurance Market in Uzbekistan

This scientific paper is dedicated to analyzing the current issues of the insurance market in Uzbekistan to identify ways to address them, as well as examining the prospects for the development of the insurance sector in the national economy. The article provides a critical overview of the curren...

insurance insurance market development problems solutions prospective directions development strategies
Continuous Improvement of the Administrative Structure in Developing Business Facilities to Provide Services to Employees

The Baghdad Packaging Materials Manufacturing Company's employee services are the subject of an investigation of the effects of administrative structure dimensions. Although there is a wealth of literature on organizational management, little is known about the precise impact of administrative st...

Continuous Improvement Administrative Structure Services Employees
Impact of Personality Dimensions on Auditor Performance in Public Accounting Firms

This study explores the impact of personality dimensions on auditor performance within public accounting firms. Recognizing that the effectiveness and efficiency of auditors are crucial for maintaining the integrity and reliability of financial reporting, this research delves into how different p...

Auditor Performance Personality Dimensions Public Accounting Firms Conscientiousness Professional Judgment Audit Quality