Globalisation and rapid environmental change have created many challenges for public and private organisations across Iraq as a developing country, particularly in the higher education sector. This includes, for example, decreases in government funding; increased demand for higher education; a need for economic transformation, and related competitiveness of organizations. Such challenges require exceptional leaders and strategic planning in order to take action to improve. In Iraq, the higher education sector is still one of the main foundations in progressing the knowledge economy. Studies into leadership style, strategic planning processes, and the importance of leadership and organisational culture to an organisation’s success have been used to assist both public and private Iraqi colleges in responding to the challenges they face. Although, some studies have examined the interaction between leadership and strategic planning, and leadership and organisational success, there has been no empirical study that has investigated how these three variables interact together. Thus, this study aimed, firstly, to identify the current leadership styles and strategic planning processes in the colleges and the challenges they faced, and to gain an understanding from the perspective of the senior leaders themselves as to how they might best respond to the current situation. Secondly, based on the participants’ experiences, knowledge and perceptions, the study aimed to identify implications for both practice and policy to help improve the colleges’ outcomes. The study involved a mixed-methods approach and was conducted in two stages. During the first stage, the researcher gathered quantitative data by administering a survey package to 129 leaders (deans, associate deans, and heads of departments) across both public and private colleges in the capital city of Baghdad. During the second stage, the researcher gathered qualitative data to more deeply explore the survey results by conducting individual interviews with a sub-sample of 21 leaders from both college types (ten public and 11 private). In the data analyses stages, both descriptive statistics and inferential statistics were applied to compiling tables and charts, and to test hypotheses, by employing the Statistical Package for Social Sciences (SPSS), Microsoft Excel, and NVivo. The results of study showed that both transformational and transactional leadership styles played a varied and vital role in the colleges’ strategic planning processes, and in turn their success. The fact that private colleges were ‘for profit’ and public colleges were ‘not for profit’, as well as their contrasting funding models, highlighted key differences between the two college types’ leadership and general modus operandi. While it was found that both transformative leadership and transactional leadership styles were necessary to address the challenges colleges faced in the Iraqi educational context, the impetus for change extended far beyond the need for professional development of leaders. The embracing of information communication technologies, and reliable Internet was seen as necessary in all aspects of the colleges’ work and provision for teaching and learning, and students’ success. This applied to both college types along with the need for closer adherence to government regulations and more focused government coordination of colleges’ administrative functions. Furthermore, implications for making successful improvements to practice also identified the need to manage the challenge of sociocultural influences on the appointments and promotions of leaders. It was concluded that a greater emphasis on teamwork and provision of incentives for staff, along with a ‘boost’ to pedagogy and practice, which could be provided through the adoption of information communication technologies and appropriate professional development strategies, would enhance the colleges’ ranks and the status of their qualifications. Also, theoretically, the study offers a value-add to leadership, strategic planning process, and organisational success literature in the form of a conceptual model that links these variables in the context of Iraqi higher education sector.
The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
... Show MoreTool wear is a major problem in machining operations because the resulting material loss gradually changes of the machine tool. There many factors may leads to material loss like; friction, corrosion, and also it’s happened by rubbing during machining processes between the work piece and the tool. Dimensional accuracy of the work piece, and also the surface finish will be reducing by tool wear. It can also increase cutting force. In this study, we focused on the effect of the coating process on crater wear problems. Crater wear is caused by the flow between the chip and the rake face of the tool, whereas flank wear is caused by the contact between the tool and the work piece. In reducing crater wear, aluminum titanium nitride (AlTiN) u
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It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL). This HDL program is then used to configure an FPGA to implement the designed circuit.
The main objective of this study is to examine the impact of moisture concrete of clayey soil on the concrete slabs placed directly over it. This experimental study presents the mechanical properties of the concrete slab when placed on different clayey soil moisture content ranging from 0% to the optimum moisture content of 35%. The tests were performed on soil concrete specimens of 25*30*50 mm exposed to sprayed water curing conditions for 28 days. Tests of compressive strength, ultrasonic pulse velocity, crack depth and crack width were investigated through this paper. An ejection relationship between compressive strength of concrete and water content in the soil was observed, with a 26% increase with water increasing from 0% to 35%. T
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In the present work, bentonite clay was used as an adsorbent for the removal of a new prepared mono azo dye, 4-[6-bromo benzothiazolyl azo] thymol (BTAT) using batch adsorption method. The effect of many factors like adsorption time, adsorbent weight, initial BTAT concentration and temperature has been studied. The equilibrium adsorption data was described using Langmuir and frundlich adsorption isotherm. Based on kinetics study, it was found that the adsorption process follow pseudo second order kinetics. Thermodynamics data such as Gibbes Free energy ∆Gᵒ, entropy ∆Sᵒ and ∆Hᵒ were also determined using Vant Hoff plot.
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Samples (4th) reviewed are deposited and stored in the Iraqi Natural History Museum (INHM), and there are 4th of them. Sciurus anomalous (Güldenstädt, 1785) species are preserved and mummified. It is a Caucasian squirrel (S. anomalus) that was medium in size, with a grayish-to-chestnut color, a golden gray back, and a golden tail. It is found in the forests of East and Southeast Asia. The variety possessed for the study was previously registered in the vertebrate literature by several authors and was stored by scientific methods in the museum. As a result of the multiplication and growth of these species, and to know the environmental changes that occurred in them, they were compared with models and samples found throughout Iraq
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The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items
... Show MoreThe importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research
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