The Motivation of Non- Native Arabic Speakers to Learn Arabic Language: Beirzait University as a Model

Sami Ihmidan Shaatha, aArabic and Palestinian Studies Program Beirzait University Ramallah- Palestine, Email: aSshaath@birzeit.edu

This study aims to investigate the level of motivation towards learning Arabic as a second language among international students at Beirzait University, and to explore if there are significant statistical differences at the level of (α < 0.05) for gender and major variables affecting their motivation to learn Arabic. The researcher developed a scale to measure motivation depended on (Manusak, 2010) within two domains: integrative motivation and instrumental motivation. The researcher administrated the scale on a sample of (134) male and female students. The findings showed that the level of students' motivation to learn Arabic language as a second language is (72.2%) as a whole, (70.2%) for interrogative motivation and (72.2%) for instrumental motivation. The findings showed that there were no significant statistical differences between means at the level of (α < 0.05) for students responses to learn Arabic as a second language attributed to gender in both domains, as a whole and on each domain. Moreover, there are differences attributable to the variable of major  in favor of the of political science, followed by the social sciences major, and then humanities, so that the natural sciences come in the last rank in terms of their motivation towards learning Arabic language. Pages 1 to 26




The Arabic Literal Painting: An Arab Plastic Identity or a Passing Visionary Adventure

Marwan Al-Allana, aPhiladelphia University / Faculty of Arts and Arts – Jordan, Email: aTashkilart2000@gmail.com

Objective: The research aims to find an Arab plastic identity with distinctive features. Conclusions : The Arabic language consists of its two-way letters: the pronounced syllable, and the visible written,  The Arab creativity focused on the spoken voice and neglected the visual aspect, so Arab culture became verbally uttered and not concerned with what is written , The Arabic letter possesses enormous components, capabilities and potentials if someone is interested in it and builds on it, which is what the nation has missed for ages , That interest in the Arabic letter in its aesthetic form did not begin until the middle of the last century and was timid. Recommendations: The researcher recommends active attention to the technical aspect, and Arab visual capabilities , Recommends that the bodies and institutions concerned with education concern to include Arabic calligraphy in their curricula from the first grades , The inclusion of art related to Arabic calligraphy, whether at the theoretical or practical level, in the curricula of education to nurture future generations on the sense of the aesthetic of the Arabic letter in parallel with the sense of the aesthetics of language. Pages 27 to 50




The Role of Islamic Accounting in Limiting of Money Laundering Operations in Jordanian Islamic Banks

Qasim Ahmad Alawaqleha, aPhiladelphia University, Accounting Department, Jordan, Email: aqalawaqleh@philadelphia.edu.joaAbu_moath66@yahoo.com

The study aims to examine the statistical impact of Islamic accounting through accounting disclosure on reducing money laundering operations; the sample of this study is Jordanian Islamic banks employees including financial managers, accountants and branch managers. This research uses questionnaires, 225questionnaires were distributed to most branches of Islamic banks (Arab International Islamic Bank, Jordan Islamic Bank, Safwa Islamic Bank), as 105 questionnaires were retrieved and 6 were excluded from them due to incomplete information, and 99 questionnaires were subjected to statistical analysis. The descriptive statistics were used to describe the study sample. The researcher also used one sample t-test to demonstrate the impact of Islamic accounting through the commitment of Jordanian Islamic banks to accountancy disclosure. The study found that there is a role for Islamic accounting in limiting money laundering operations in Jordanian. In addition to that, the study found there is a statistically significant effect of the availability of appropriate disclosure requirements in the financial statements in Jordanian Islamic banks on limiting money laundering operations, further to that the results indicated that there is impact of the adequacy of the information disclosed in the financial statements in reducing money laundering, moreover, the study indicates that there is a role to disclose information related to suspicious funds in reducing money laundering operations. Consequently, the study recommended that Islamic banks must adhere to Islamic accounting instructions derived from Islamic Sharia because it helps increase their efficiency in detecting and reducing money laundering operations and enhance the relevance and reliability of financial statements. Pages 51 to 74




The Role of Modern Accounting in Economic Development for Emerging Economies

Jafer Maroof ALSawalhaha, Mohammad Walid Hamdanb, aAssistant Professor , Philadelphia University , Faculty of   business , Department of Accounting , P.O.Box: 19392 Amman - Jordan, bAssistant Professor , Philadelphia University , Department of Accounting , Faculty of   business, Email: ajsawalhah@philadelphia.edu.jobmhamdan@philadelphia.edu.jo

This research aims at identifying the role of modern accounting in strengthening economic development in emerging economics, as the descriptive analytical approach was used to clarify the theoretical framework through previous studies, scientific papers and hypotheses testing. The study tool was the questionnaire. The study proved that modern accounting contribute significantly to the economy development in regions with emerging economics (such as Palestine: West bank and Gaza Strip) through the rationalization of economic decisions and the achievement of the greatest economic prosperity, in addition to monitor and follow-up economic plans. The study recommended the importance of enhancing the role of accounting in economic development and addressing difficulties and challenges facing the professional application of accounting to ensure economic development. Pages 75 to 98




Nature of the Economic Units Investment Activity and Its Reflection on the Accounting System: A Comparative Analytical Study

Abbas Fadhil Al-Ogailia, aLecturer at Department of Accounting, College of Administration and Economics, University of Baghdad, Iraq, Email: aabbasalogaili@coadec.uobaghdad.edu.iq

The research has interested in addressing the investment activity of the economic units (other than units or investment companies) and showing its impact on the accounting system of those units, This has been achieved by analyzing the nature of the investment activity practiced by the Iraqi economic units to determine whether this activity is a major (ongoing) or secondary (non-current) activity, as well as analyzing the accounting processes practiced by the Iraqi accounting systems for this activity to see if the account treatment of investment activity is commensurate with its relative importance to the activity of economic units. Moreover,  since this has a very important impact on the quality of the accounting information detailed in financial reports, as the low quality of accounting information will negatively affects the support of investment decision-making, where it leads to the misallocation of limited financial resources, and the failure to choose optimal investment opportunities for investors, and then leads to economic deterioration. The research has reached to two conclusions, the most important of the Uniform Accounting System for Financial institutions treats the investment activity of these enterprises as a major or ongoing activity, while the Uniform Accounting System for Non-Financial institutions treats the investment activity of these enterprises as secondary or non-current activity, which has been this fact or property. Pages 99 to 109




The Effect of Using Solvency Indicators in Reducing Banking Risks: An Applied Study in the Central Bank of Iraq

Shaymaa Mahdi Kadhima, Fadheelah Salman Dawoodb, aUniversity of Baghdad / College of Administration and Economics / Finance and Banking Department, bUniversity of Baghdad / College of Administration and Economics / Department of Business Administration,

The research aimed to study financial safety indicators to assess the performance of the central bank in order to reveal the performance of the central bank and avoid any early shortcomings and to show positive sides in its performance, and try to strengthen it, and overcome weaknesses that it suffers from, and then to reach a sound banking sector that maintains the rights of depositors And the investors, the importance of the research was exemplified by the fact that the banking sector has an important role in economic and social life, given that it is the main element in strengthening confidence in the state policy and its care for economic interests, and the problem of research has centered through the increase in financial crises that afflict financial institutions Locally and globally, and this, in turn, was reflected in the customers ’unreliability in those institutions that exposed them to serious risks represented by withdrawing deposits and not opening accounts or dealing with banking institutions. The research reached a set of results, the most important of which was revealed through the liquid assets index that private banks despite Its high liquidity, but it is less efficient in facing its financial obligations compared to government banks, and through an analysis of the financing gap index, it is noted that there is an expansion between 2016 and 2017 due to the lack of loans and advances compared to the demand for them, due to the banks imposing high interest rates, and that the high gap This means that the risks related to confidence in the banking system are low. Pages 110 to 130




Impact of Mandatory Transition to the IFRS Adoption on Financial Performance of Private Commercial Iraqi Banks

Saad Salman Awada, Salah Sahib Shakirb, aAssistant professor of Post-graduate Institute for Accounting and Finance Studies, University of Baghdad, Iraq, bAssistant professor of  Urook College, Iraq, Email: aawadsaad65@gmail.combsalahsahib60@yahoo.com

The purpose of this research is to test the effect of the mandatory transition of the application of IFRS in the financial performance of Iraqi banks, specifically the basic financial ratios contained in the ROE model. The research methodology is designed to suit this objective by selecting a sample of private commercial banks year 2015 was chosen as the year before implementation and then year 2016 as the year following application.The Wilcoxon model was used to test hypotheses because the selected sample represented both tribal and remote data for application results.The research faced a number of challenges, most notably the small sample and the lack of full implementation of financial reporting standards by some banks, and this study is the first attempt to study the effect of the adoption of IFRS in the financial performance of banks in Iraq. The results showed that the effect of significant differences between before and after implementation in two ratios (return on equity and return on assets) Such as those on other financial ratios that the transition to the application of IFRS has a general effect on the performance of banks but does not affect the performance of partial financial, we recommend that similar tests On other economic sectors in Iraq such as industry, oil and gas. Pages 131 to 147




Use of the Quality Loss Function for Improving the Productive Processes in the General Company for the Automotive Industry – Alexandria – An Applied Research

Batool Atiyah Khalafa, Bushra Sabeeh Kadhimb, a,bDepartment of industrial Management, College of Administration and Economics, University of Baghdad, Iraq, Email: abatool@coadec.uobaghdad.edu.iqbbushra.sabeeh@coadec.uobaghdad.edu.iq

The study focused on the problem of low quality and high number of defective products as well as multiple defects in the General Company for the automotive industry. The purpose of the research is to detect the effect of the use of Taguchi's loss function in improving production processes and determining the causes of deviations in the production process, which in turn helps to decrease their quality level and develop appropriate solutions. In order to achieve the above research objectives and reduce the percentage of defects to reach them and to detect deviations in the outputs of the production process was designed program using the language (Microsoft Visual Studio 2015) for the operation of (Taguchi technology).  Pages 148 to 165




Application of the Work Environment Improvement Methodology - Occupational Health and Safety Standards

Nagham yousif Abd alrdaa, Batool Atiyah Khalafb, Bushra Sabeeh Kadhimc, a,b,cDepartment of industrial Management, College of Administration and Economics, University of Baghdad, Iraq, Email: adr.nagham@coadec.uobaghdad.edu.iq,  bbatool@coadec.uobaghdad.edu.iqcbushra.sabeeh@coadec.uobaghdad.edu.iq

Our research solved the problem of the lack of reliability of the company of the central refineries (Daura Refinery) of the occupational health and safety management system in accordance with the specification. (ISO 45001: 2018). This has created a performance gap between the requirements of the standard and the actual reality of the refinery. This has negatively affected performance improvement measures. The research focused on providing an appropriate framework for controlling risks, reducing injuries and accidents and improving the working environment. In order to obtain data and information, interviews were conducted with departmental and laboratory managers as well as access to records. The checklist has been relied upon to achieve the research objectives. A number of statistical analysis methods have been used, most notably the arithmetical mean, weights, percentages and diagrams. The results of the research and analysis show that the occupational health and safety management system compared to the requirements of the standard (ISO 45001: 2018). In all its main and subsidiary paragraphs, the average of conformity is around (3.22), the percentage of conformity is around (41%) and the gap is around (59%), they are certified in the application of the requirements of the standard (45001: 2018). Pages 166 to 188




Impact of Using Electronic Management in achieving the entrepreneurial performance of the Organization: An applied Study in Iraq Zain Communications Company

R𝐮aa younus jasima, Sumaya Abbas majeedb, Amel Mahmood Alic, aMustansiriya university /college administration & economics department of accounting, bMustansiriya university /college administration & economics – department of business administration, cMustansiriya university /college administration & economics – department of banking finance, Email: roaainfinity@yahoo.comDr-sumayaAbbas567@unmustansiriyah.edu.igAmalubaidi@yahoo.com

The goal of the research is to identify the reality of the application of electronic management in the target organization, and to know the reflection of the application on its progress and the increase of entrepreneurial performance in it and to jump from traditional work to entrepreneurial work. In addition to identifying what requirements should be provided by the target organization for applying or working by the electronic management. This is achieved by identifying the mechanism of work adopted in Zain Communications Company where electronic management is applied to show the contribution of the electronic management to the development of administrative work. In accordance with that, a questionnaire was used to collect data and information from the research sample to obtain the results after using a set of statistical methods to make recommendations. Pages 189 to 209




The Effect of an Open Budget Method on Achieving Sustainable Development: An Empirical Study

Reem Saadi Hassana, aAccounting Department, Baghdad College of Economic Sciences University, Iraq, Email: areem.saadi@baghdadcolleg.edu.i

The research aims at presenting and discussing the concept of voluntary disclosure through some Employees For tourism companies listed on the Iraq Stock Exchange And travel companies are irregular, as well as, its significance and identifying the concept of open budget method and how to activate it according to the characteristics of voluntary disclosure, too identifying the concept of sustainable development and its dimensions and how to achieve them according to the characteristics of voluntary disclosure and activate the open budget method. The researcher relied on the results of the questionnaire submitted to a number of some employ in tourism and travel companies who have knowledge and experience in the field of preparing budgets. The research reached a number of conclusions, the most significant of which is that the voluntary disclosure and the open budgeting method have the potential to provide information that contributes effectively in achieving and enhancing the dimensions of sustainable development, as well as improving the reputation of the budgetary body and increase confidence in the disclosed information which leads to rational decision making by stakeholders. Pages 210 to 230




Extent of Employees’ Awareness of Environmental Audit Practices: A Field Study of Industrial Companies in Basra

Abdulhussain Tofeeq Shiblea, Jalil Ibrahim Salihb, Nahla Ghalib Abdul Rahmac, aEconomic & Administration College, University of Basra, Iraq, bTechnical College of Administration, Basra, Southern Technical University, Iraq, cTechnical Institute of Basra, Southern Technical University,  Iraq, Email: ahusainshibli@yahoo.combJaleel_kanan@yahoo.comcnahla.jalee@stu.edu.iq

There has been a sharp increase in the demand for financial auditors to be responsible to the community since the 1990s, so much so that they are now required to audit the environmental performance of companies. This policy is primarily aimed at maintaining the environment and reducing environmental damage that may occur as a result of the negative effects of industrial activities. The main purpose of this study is to identify the importance of environmental audits in protecting the environment from polluters, and the extent of industrial companies’ employees' awareness of environmental audits and environmental protection. The study also identifies the requirements and methods of environmental audits. The researchers conducted a pilot study using a questionnaire with 92 employees in industrial companies in Basra. Eighty-four questionnaires were returned and deemed valid for analysis. The results also indicated that industrial companies are committed to regulations and procedures that help in protecting the environment but at the same time they fail to practice their responsibilities towards the surrounding environment in terms of paying compensation for damages incurred to the environment. Pages 231 to 246




Financing Investment Projects Using (P3s) Projects and (B.O.T) Contracts: An exploratory Study in Dhi-Qar Governorate

Abdulridha H. Sauda, Mohammed Fadhil Neamahb, Hassan A. Saudc, aAdministrative Department, College of Management and Economics, University of Sumer, Iraq, bLecture at Department of Accounting, Kerbala Technical Institute, Al-Furat Al-Awsat Technical University, 56001, Kerbala, Iraq, cUniversity of Dhi-Qar, Iraq, Email: aridha.saud@uos.edu.iqbmohammednehma1@gmail.com

The research aims to identify the concept of each of the projects (P3s) and contracts (B.O.T) and its role in financing investment projects at a time when Dhi-Qar Governorate suffers from a deficit in the financial allocations due to the crisis facing the country in general, and in order to achieve the goal of the research the researchers used the questionnaire As a main way for gathering information, 25 questionnaires were distributed to the research sample represented by the finance and auditing staff in the local government of Dhi-Qar and a number of the administrative departments managers in it. After analyzing the questionnaire through the SPSS statistical program, the researchers reached a major conclusion, which is to provide the planning and legislative capabilities for accreditation Because these projects and contracts positively affect their approval as a way for financing investment projects, the researchers recommended that this should be applied, provided that there are feasibility studies and strategic planning at a high level to choose the projects to be completed. Pages 247 to 261




Using SERVQUAL Method for Testing the Quality of Audit Company: An Empirical Study

Fatima Salih Mahdia, Alaa Shamsallah Noorullahb, Nedhal Aziz Mahdic, Hakeem Hammood Flayyihd, a,b,cAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, dLecturer at Department of financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq, Email: afatemaalgrban@uomustansiriyah.edu.iqbdr_alaa_sh@uomustansiriyah.edu.iqcNedhal_mahde@uomustansiriyah,edu.iqdhakeem.hmood@coadec.uobaghdad.edu.iq

The aim of this paper is to explore the application of the SERVQUAL scale in assessing the level of auditing services in auditing companies after the bankruptcy of a number of companies listed on the Iraq Stock Exchange, which was accompanied by the suspension of a number of auditing companies, in order to assess the level of auditing services for customers subject to controlling and auditing with high quality, As the implementation of audits with high quality has become a requirement of the board of directors for choosing the auditing company, and for the implementation of auditing companies to work with high quality, it is necessary to choose auditors with qualifications, quality in the work, especially coordination and organization of the office work papers, and the research sample has included The companies that benefit from the auditing services, the applied study was conducted in five companies as a research population , and thirty-five sample individuals were selected for the research, and the study concluded that there is a good ratio of the Audit Quality  from the viewpoint of the beneficiaries of the auditing services. Pages 262 to 270




Management of Target Costing Structure Construct Within the Technique of Value Engineering Philosophy for Product Design Purposes in a Competitive Business Environment: Samsung Case Study

Mahdi Abbas Ibadia, Aeshah A-Kareem Abdulsattarb, Aws Saeed Mirdanc, a,bAccounting Department, Faculty of Management and Economics, ALiraqia University, Iraq, cFaculty of Physical Education and Sport Science, University of Wasit, Iraq, Email: aMahdi.lbadi@aliraqia.edu.iq,   baeshah.alobidi@aliraqia.edu.iqcaws.mrdan@uowasit.edu.iq

This article attempt to recognize the utilization of value engineering and target costing of a Samsung cell phone design manufacturing and assembling. Value engineering is a deliberate, imagination and cooperation based strategy to take care of issue, decline cost and improve capacity and nature of tasks, products and procedures. Utilizing a wide scope of information and experts' encounters and concentrating on the elements of venture or procedure, value engineering presents down to earth results for quick improvement. The Cost of Target is a complete cost arranging, cost the executives and cost control thought that used essentially toward the starting occasions of item setup in order to affect item cost structures depending upon the market surmised necessities. The objective The Cost of Target process requires the cost-arranged co-arrangement of all item related legitimate limits. To keep away from huge number of design changes, or deferrals because of manufacturing issues in design it is critical to think about production and assembly as right on time as conceivable in the design cycle. This investigation can likewise be useful to different organizations to give information about Samsung design impacts to manufacturing and how to begin improving the proficiency and all out cost in bundling territory and possibly utilize the cash spared into the genuine finished result itself. The real advantages are relied upon the current status of organization and how well DFP standards can be executed. Pages 271 to 280




Time Management Strategy and its Impact on T. Distinguished Institutional Performance: An Exploratory Study on a Number of Employees of the University of Baghdad

Ahmed Hashem Alsaqala  Hameed Ali Ahmedb, Fareed Hussein Ahmedc, a,b,cDept. Of Business Administration, Economics & Administration College, Al- Iraqia University, Baghdad, Iraq, Email:

aahmedalsqal@gmail.com,  bhameedalmulla@gmail.comcfafareed415@gmail.com

The necessity of determining the mechanisms of intellectual knowledge integration through attention to the social factors that help in establishing this integration. Attention to people with open minds (of employees) who prepare the university's time management strategy is important to enhance the relationship between workers intellectually and socially to support the excellence of institutional performance in the researched organization. Supporting the organization's time management strategy to be removed through banners and advertisements, and showing its effective role in enhancing organizational performance excellence. The necessity of developing the level of excellence in institutional performance at the University of Baghdad, especially with regard to service excellence, as it has not gained importance and that through the establishment of training courses for workers in order to enhance and improve the performance of work efficiently and effectively. Pages 281 to 295




Social Reform in Selected Poems by Akkitham Achuthan  Namboothiri

Sahar Abdul Ameer Haraja, aUniversity of Al-Qadisyiah, College of Education, Dept. of  English, Iraq, Email: sahar.abudalameer@qu.edu.iqsahar.alhusseini@gmail.com

Akkitham  is a poet of exceptional honesty who  creates  numerous works that are   regarded classics. His works  reveals profound compassion, remarks  of Indian philosophical as well as moral ideals. He is represents a king of connection between  what is traditional  as well as  what is modern. Akkitham has been involved with social reforms alongside his poetry. As a member of the Yogakshema Sabha, he played an important part in bringing social reforms to the Namboodiris  of Kerala which is a state in India. What shines through Akkitham’s multiple personas of poet, translator, critic, and social activist, is the figure of the humanist poet. Pages 296 to 305




Literary Agreements in Civil Law Comparative Study

Hussein Obaid Shawata, aUniversity of AL-Qadisiyah /College of Law Al-Qadisiyah - Iraq, Email: aHussein.ali@qu.edu

Literary agreements in civil law are one of the most important topics to focus on in studies, because this type of agreement raises many questions about the legal nature of the agreements whether it is a contract or a commitment hanging on the will, but the right opinion is an independent and stand-alone agreement. Agreement below the contract level. This agreement is often fulfilled, so if it is fulfilled in this case, it will have consequences between the two parties, the most important of which is the abstention of the recovery, but among others, it is to prevent the demand for implementation because it lacks the lawsuit. Pages 306 to 317




The Influence of Spending and Expenditure on Buying R&D on Innovation Performance in the Manufacturing Companies of Thailand

Chanicha Moryadeea, Panyarak Kosanwatb, Kiatkulchai Jitt-Aerc, Nattapol Paisarnvirosrakd, aSuan Sunandha Rajabhat University, Thailand, b,cNavaminda Kasatriyadhiraj Royal Air Force Academy, Thailand, dNaresuan university, Thailand, Email: achanicha.mo@ssru.ac.thbpanyarak@rtaf.mi.thckiatkulchai@rtaf.mi.thdnattapolpa@nu.ac.th

The purpose of the current study is to explore the links among the spending and expenditure on buying R&D on innovation performance in the manufacturing companies of Thailand. The data was collected from the employees of the manufacturing companies who are related to the R&D department through questionnaires. This data was analyzed with the help of PLS-SEM that is an effective tool for data analysis. The findings show that spending on R&D has a positive link with the innovation performance of the manufacturing companies. The results also show the direct link of expenditure on buying R&D and innovation performance in the manufacturing companies of Thailand. These outputs are suitable for the employees of the manufacturing companies and the regulators that they should emphasize on the spending and expenditures of R&D in the organization that is necessary for the high innovation performance in the organization. Pages 318 to 336




Roles of Customer Satisfaction towards Brand Advocacy: A Case Study of MICE Standard Hotels in Bangkok

Chanoktada Phulongpiaa, Pensri Jaroenwanitb, a,bFaculty of Business Administration and Accountancy, Khon Kaen University, Email: apimchanok.ph@kkumail.combpenjar@kku.ac.th

The purposes of this study were 1.) to find factors affecting customer satisfaction and 2.) to study the mediating role of customer satisfaction on service quality, perceived value, and brand advocacy in hotels with MICE standards in Bangkok, the biggest MICE city in Thailand. In this survey, the questionnaire was used to collect data from 428 participants who had stayed at 39 MICE standard hotels in Bangkok. All of them visited the city for MICE reasons (Meeting, Incentives, Conventions, and Exhibitions). The data were then analyzed by using frequency distribution, arithmetic mean, standard deviation, confirmatory factor analysis, structural equation modeling analysis, and mediating analysis from Sobel’s test. The results revealed that perceived value had the strongest positive direct effect on brand advocacy, while it affected customer satisfaction only partially. In addition to the main objectives, this study also contributes to providing a valuable guideline for the potential development of customer service, customer perception, and customer satisfaction, as well as giving useful information for the improvement of MICE cities and the MICE hotel industry.  Pages 337 to 348




Assessing the Impact of Job Characteristics on Service Quality of Thai Nurses: Mediating Role of Employee Involvement

Karsira  Trirungruanga, Ananya  Banyongpisutb, Kanyamon  Kanchanathaveekulc, Wannaporn Buddhapoompitakd, cSuansundha Rajabhat University, Thailand, dShinawatra University, Thailand, Email: Karsira.tri@gmail.comananya.ba@ssru.ac.thkanyamom.ka@ssru.ac.thple.buddha@gmail.com

This particular study seeks to take a look at the effect of job characteristics on service quality of nurses working in hospitals of Thailand. The population of the analysis was comprised of almost all nurse doing work within Thailand. A random sample was selected to collect data from the research population, which consisted of 600 questionnaires sent out to nurses and patients or their attendants, while the returned questionnaires and valid to statistical analysis were (309) questionnaires, with the responding rate (51.5%). Structural Equation Modelling (SEM) was utilized being a statistical evaluation strategy to get the study goals. The outcome on the analysis suggested that there's a substantial direct effect of a) job characteristics on employee involvement and b) employee involvement on service quality. The present study also confirms the indirect effect of job characteristics on service quality through employee involvement. Thus, the primary study suggestion has oriented the supervisors to emphasizing on employee involvement by providing them opportunities to participate in job design and style to get the ideal organizational outcomes. Pages 349 to 362




Exploring Moderating Role of Job Resource Adequacy: The relationship of Supervisor and Coworkers support on Affective Organizational Commitment

Chatchawan  Phudthonamochaia, Noppadol Tiamnarab, Kanyamon  Kanchanathaveekulc, Wannaporn Buddhapoompitakd, cSuansundha Rajabhat University, Thailand, dShinawatra University, Thailand, Email: aChatchawan1234@gmail.com, bDoldusit@gmail.comckanyamom.ka@ssru.ac.thdple.buddha@gmail.com

The current study is aimed at examining the relationship between supervisor and coworkers support, job resource adequacy, and affective organizational commitment. In addition to that, the study has examined the moderating role in the relationship between supervisor and coworkers support and affective organizational commitment. The study revealed the fact that support from the supervisor, make it feel the employees that they are valued to the organization and help them in being an integral part of the organization and ultimately enhance their commitment with the organization. Whereas, the job resource adequacy, signifies the impact of supervisor and coworker support on the affective organisational commitment. Previous studies indicated that there are a number of human resource management practices which affect the commitment of the employees. Therefore, it is vital for the organizations to understand when and how they can be supportive in terms of human resource practices, and how the job resource adequacy can enhance the affective organizational commitment. The findings of the study have shown an agreement with the proposed findings of the study. In order to achieve high performance, it is important to change every aspect of human resource, including job resources, which help the findings of the study have shown an agreement with the proposed hypothesis. Pages 363 to 381




Urging Earning Boost for the Unemployed Elderly: Mechanism to Enhance Active Aging

Kevalin Silphiphata, aFaculty of Social Sciences, Kasetsart University, Thailand, Email: akevalins@gmail.com

The purposes of this research were (1) to examine problems and obstacles of elderlies from making a living and the need for vocational training (2) to develop a vocational training model and a mechanism to urge earning boost and (3) to evaluate the outcomes of the model. This study used mixed-method approach and divided the study into 3 phases. In the first phase, the researcher used questionnaires to survey 246 elderlies in Samut Prakan province regarding their problems/obstacles and the need for vocational training, along with conducing a workshop with 21 community leaders/representatives and interviewed 2 municipal executives. In second phase, the results from the first phase were used to develop a vocational training model and a mechanism to urge earning boost in consultation with experts and municipal executives. In the final phase, the outcomes were evaluated by collecting data from project participants, community leaders/representatives and the municipal officials. Results found that most of the problems/obstacles that keep elders from making a living were health, economics, and other problems such as lack of knowledge about marketing, lack of self-confident and inspiration Knowledge and skills needed most were marketing concepts and e-commerce skills. The data analyses also revealed that marketing and e-commerce knowledge and skills of participants significantly increased after attending the training. One-two months after the trainings, participants began to sell their products online and reported income increased, as expected outcomes. Pages 382 to 394




Elderly Psychiatric Patients: Happiness of Psychiatric Multidisciplinary Team and Caregivers

Panomporn Phoomchana, aFaculty of Social Sciences, Kasetsart University, Thailand, Email: apanomporn.p@ku.ac.th

The objectives of this research are to study the happiness and working life of psychiatric multidisciplinary team and caregivers in taking care of the elderly psychiatric patients. The sample group is the psychiatric multidisciplinary team consisting of psychiatrists, neurologists, psychiatric nurses, clinical psychologists, social workers, physical therapists, nutritionists, occupational therapists, nurse aid and caregivers working with the elderly psychiatric patients at Somdet Chaopraya Institute of Psychiatry, 3 persons per each group. The tools used for data collection are personal information questionnaire, current happiness questionnaire, and Oxford Happiness Questionnaire including the structured interview form and the non-participatory observation. The research results reveal that personnel in each profession have the current and overall happiness at the high level. The working behaviors follow the roles and responsibilities. They are happy in working to take care, treat, and rehabilitate the elderly psychiatric patients following their work experience with the patients, acknowledged that they had made merit. This results in working power to take care the elderly psychiatric patients to have good quality of life. Pages 395 to 410




A Study of Developing Spiritual Health and Workplace Spirituality in Private Hospital Staff

Rattikorn Chongvisal

Faculty of Social Sciences, Kasetsart University, Thailand, Email: rattikorn.c@ku.ac.th

Spiritual Health and Workplace Spirituality are factors that affect other factors related to goal and personnel of organizations. This research aims to experiment with new approach in developing and applying spiritual health and workplace spirituality in private hospital staff. Participants in the research include personnel of private hospital from low-level to higher-level managers. Qualitative and quantitative methods are used in data collection. The results revealed that after personnel received trainings they show significant increase in the degree of spiritual health, workplace spirituality, job satisfaction, and psychological well-being. Qualitative data indicates that after the training program, participants have significant increase in inner experiences, spiritual health, connection with oneself, others, society, environment, and perceptions of workplace spirituality. Pages 411 to 423




Essential Job Competencies in the Hospitality and Tourism Industry: An Analysis of Employer Expectations for New-Entry Employees in Thailand

Sasithorn Phonkaewa, Lalida Arphawatthanasakulb, Piriya Kittivoraphanc, a,b,cSchool of Management and Economics (MSME), Assumption University, Thailand, Email: asasithornpho@msme.au.edublalidaarp@msme.au.educpiriyakit@msme.au.edu

The main purpose of this paper is to identify the gap of essential job competencies expected by the hospitality and tourism industry and competencies possessed by new-entry employees based on employer perspectives. A qualitative research design was used by conducting in-depth interviews with 20 key informants from the hospitality and tourism organizations in Thailand. Interview results confirm that there is a gap between job competencies expected by the employers and ones possessed by graduates and new-entry employees. Employers from the hospitality and tourism industry emphasizes more on soft skills (language and attitude) than technical skills (knowledge). Findings could be beneficial to universities and educational institutions that offer hospitality and tourism management programs to adjust their curriculum or teaching and learning plan to emphasize more on foreign language skills and service-minded attitude of their students and graduates. Pages 424 to 438




Enterprise Environmental Factors Affecting Program Management Resources in Social Enterprises of Pakistan: A Mixed Methods Approach

Arif-Ud-Dina, Syed Mohsin Ali Shahb, Muhammad Jahangirc, Fahad Sultand, Syed Haider Khalile, Muhammad Khanf, Arif Hussaing*, a,b,c,d,e,fInstitute of Business studies and Leadership, Abdul Wali Khan University, Mardan,  23200,  Khyber Pakhtunkhwa, Pakistan, Email: g*arifhussain@awkum.edu.pk

This article contributes to the literature on Program Management (PgM) resources, Internal Enterprise Environmental Factors (EEFs), and Social entrepreneurship with the support of the mixed methods approach. The current research identifies and confirms the internal EEFs and PgM resources and evaluates their relationships in non-profit social enterprises (SEs) of Pakistan. The case study data had collected from 16 senior management individuals, and survey data was from 302 respondents through semi-structured interviewees and questionnaires, respectively. Furthermore, PM (team and organizational) resources described in the private entities' literature. Nevertheless, no work has carried out to date on the nature of PgM resources and internal EEFs in Pakistan's non-profit SEs. In addition, the proposed model evaluated using exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) for data analysis. Results indicate the top four significant antecedents of PgM resources; Resource availability (RA), Organization structure (OS), Organization culture (OC) and Employee capability (EC), and three critical PgM resources; Team, Organizational and Collaborative social resource, and their measuring variables in non-profit SEs. The findings further illustrate that the internal EEFs have a substantial relationship with the PgM resources. This study described a novel conceptual framework between EEFs and PgM resources in non-profit SE. Pages 439 to 461




The Impact of E-HRM Practices on Employee Productivity in Hospitals of Karachi

Kehkashan Ishrata, Muhammad Kamran Khanb, Shahid Nadeemc, Atif Azizd, a,dKarachi Institute of Economics &Technology, Pakistan, bAssistant Professor Department of Political Science, University of Karachi, cAssociate Professor, Indus University Karachi,

In present environment, the role of technology has become obligatory in order to create value as well as provide competitive edge to organization. Firms, now has to respond in a more advanced way to survive in competitive environment which results advancement in HR techniques. Now a days, giant organizations and institutions are adopting e-HRM phenomenon because they believe that generating value for their internal customers is more effective method to achieve strategic objectives. The purpose of the study was to explore the term in brief manner and testing the relationship between e-HRM practices (Operational, e-recruitment, e-compensation and transformation) and employee productivity in a sample of 5 hospitals of Karachi. Drawing on literature from preceding articles, the study developed framework and established the relationship between constructs. Using PLS software, the author conducted measurement model for assessment of reliability and validity of data and then performed structural model for regression test. Result shows that e-HRM practices, operational, transformational and e-compensation are positively influenced with employee productivity, Hence consistent with prior literature. However, e-recruitment has no linkage with employee productivity because in country like Pakistan, the concept of recruitment is often based on references, sources. In addition, Implications, limitations and future recommendations were also canvassed at the end of paper. Pages 462 to 482




The Influence of Knowledge Sharing on Competency Development and Generation Y Employee Engagement in Bangkok Thailand

Aittichord Chordkunpana, Pornpawee Worasatepongsab*, aNan College, Uttaradit Rajabhat University 199, Moo3, Wiang Sa, Nan, Thailand, bMahidol University Kanchanaburi Campus 199, Moo9, Sai-Yok, Kanchanaburi, Thailand, Email: b*pornpawee.wor@mahidol.edu

The diversity of generation in organizations is a challenge for HRM, especially generation Y, who are going to become the majority of employees. This research aimed to study the influence of knowledge sharing on competency development and Thai generation Y employee engagement with a sample of 400 generation y, aged 22-39 (Born1981-1998) who were working in Bangkok Thailand. The results of this research showed that the structural models were consistent with the empirical data and all criterial passed (c2= 308.192, c2/df=1.045, p = 0.287, df = 295, CFI = 0.998, IFI = 0.998, TLI = 0.998, RMSEA = 0.011, SRMR = 0.018). The knowledge sharing has a positive direct effect on competency development (β=0.417), the knowledge sharing had a direct positive effect on employees’ engagement (β=0.764), while the knowledge sharing had a negative indirect effect on employees’ engagement with competency development mediator (β=-0.408). Competency development has a negative direct effect on employees’ engagement (β = -0.978). All effects have a significant level at 0.001. Pages 483 to 500




Interdependence of Psychological and Pedagogical Conditions for Creating Authentic Communication in the Classroom Based on Tandem Language Learning Method

Victoria Kytinaa, Dana Bartoshb, Maria Kharlamovac, aUniversity Kuala Lumpur Malaysia Institute of Aviation Technology Dengkil, Selangor, Malaysia, b,cMoscow State Linguistic University Moscow, Russia, Email: akytinavictoria@mail.rubd.bartosh@linguanet.rucm.harlamova@linguanet.ru

Objective: To clarify the concept of authenticity in relation to utterances of students, taking into account the meaning of the term in the basic Sciences for the methodology, determine the possibility and psychological and pedagogical conditions for creating and maintaining authentic communication in the classroom and demonstrate the interdependence of these conditions on the example of the tandem method. Methods: The study used a dialectical method aimed to determine the content of authenticity reflecting the latest development trends of the society and education and the specifics of foreign language teaching. Theoretical methods of analysis and synthesis were used to clarify the concept of authenticity in foreign language teaching. Based on empirical and statistical analysis methods of the obtained data, the conditions for creating authentic communication in the classroom were identified. Results: The authors proposed definitions of authenticity in relation to the utterances of students, identified conditions for creating authentic communication in the classroom, and the example of the tandem language learning method demonstrated that native speaker's participation is not enough for sufficient authenticity teaching and the all the identified conditions should be fulfilled. Conclusions: The definition of authenticity should be based on the psychological component of the term which is essential to create authentic communication in the classroom. Psychological and pedagogical conditions for creating and maintaining authentic communication in the classroom inspire the students’ motivation to use the foreign language for self-expression. Pages 501 to 521




Legal Study of Music Piracy in Investment Perspective in Indonesia

Azhari Yahyaa*, Darmawanb, M. Jafarc, Nurdind, Rosmawatie, a,b,c,d,eFaculty of Law, Syiah Kuala University, Indonesia, Email: a*azhari.yahya@unsyiah.ac.id

This study aims to scrutinize the factors that cause of music piracy in Indonesia and to find out legal solutions to overcome this problem. The method used in this study is qualitative legal method. Data required for this study were obtained from library research by analyzing all relevant literatures and documents. All collected data were analyzed by using qualitative analysis. The results show that music creation has been protected through the Law number 28 year 2014 on Copyrights. However, the facts show that music piracy in Indonesia still frequently occurs everywhere. This piracy is committed to gain massive benefits for personal interest of music hackers by violating the rights of music composers. These unlawful actions have resulted in huge losses faced by the music owners. Seen from investment point of view this illegal work may discourage investors to invest their capital in music sector in Indonesia. The factors that cause music piracy among others are lack of law enforcement, lack of legal understanding and low cost of illegal music production committed by music hackers. It is suggested to the government of Indonesia to apply a maximum penalty to the music hackers who have violated intellectual work of music composers to avoid worse condition in the future. Pages 522 to 538




Optimization Model for Tax Reception from SMEs

Syamsul Hudaa, Anik Yuliatib*, aEconomic Program Studies, UPN "Veteran" East Java, bAccounting Program Studies, UPN "Veteran" East Java, Email: asyamsul.huda.ep@upnjatim.ac.idb*anikyuliati.ak@upnjatim.ac.id

The aim of this study was to determine the effect of the income of SMEs, the number of SMEs and employment of SMEs, SME capital against Tax Revenues Local Revenue and determine the model of Revenue Optimization to improve the original income of Small and Medium Enterprises sector in East Java. Model analysis used in this research is multiple linear regression. Model analysis of this study have been designed to investigate the influence of independent variables on the dependent variable. The above has explained that this is necessary in research analysis technique that uses a linear regression model and hypothesis testing using t test and f test. Based on the analysis, it can be concluded as follows: After a statistical t test to determine the effect simultaneously between the independent variables Income SMEs , The number of SMEs, Employment of SMEs and SME Capital simultaneous and real influence on the Improvement of regional revenue. Pages 539 to 556




Understanding the Legal Barriers to the Education for Children of Indonesian Migrant Workers in Malaysia

Maya Indrasti Notoprayitnoa, Faridah Jalilb, aUniversitas Trisakti, Indonesia, bUniversiti Kebangsaan Malaysia, Malaysia,

Indonesian government is committed to provide education for Indonesian citizen disregard of their whereabouts, especially children of migrant workers in Malaysia. Meanwhile, Malaysia had benefits from Indonesian migrant workers. State requires to create learning environments and opportunities for them to best achieve their potential, therefore the inability to provide education violates state responsibility. Considering the territorial jurisdiction of state power to implement their policy and the environments of where the children live in, two questions need to be addressed, the legal barriers that hinders Indonesian government effort and educational access to the children. This article aims to identify the legal barriers and will assist the Indonesian and Malaysian government to overcome on the rights to inclusive education especially in special education services. Many articles identify in the social aspect, but this article finds that legal aspect should be concerned according to the jurisdiction and considering the relations of both states. Pages 557 to 573




The Development of Procurement of Goods and Services Training Model

Hery Surosoa, Joko Widodob, Joko Sutartoc, Suwito Eko Pramonod, a,b,c,dEducation Management Doctoral Program, Universitas Negeri Semarang, Email: aherysuroso12@mail.unnes.ac.idbjokowidodo@mail.unnes.ac.idcjokotarto@mail.unnes.ac.id

This study aims to: (1) analyse the existing training model for procurement of goods and services, (2) develop the training model for procurement of goods and services (3) produce a model that suits the needs of the trainees. The study involved alumni of goods and services training from the Institution of Goods and Services Procurement. This study was conducted at Institution of Goods and Services Procurement. The sampling technique used stratified random sampling; the sample was divided by age level. The design of this study was research and development (research and development). The results showed that of the various training models available, the most suitable and appropriate use the problem-based training model. Pages 574 to 585




The Classroom English Proficiency of English Teachers in Indonesia

Iswandany Kaslana, Utami Widiatib, Johannes Ananto Prayogoc, Nunung Suryatid, a,b,c,dUniversitas Negeri Malang, Indonesia, Email: aeonekaslan@yahoo.combutami.widiati.fs@um.ac.id

The objective of the study is to measure English teachers’ level of classroom language proficiency, which comprises content and pedagogical knowledge and discourse skills, to verify the relationship between the knowledge and the skills, and to identify what the teachers need to teach effectively. The study is undertaken in two phases; in the first phase of the study, 42 respondents, who are active senior high school English teachers, sit for the Classroom English Proficiency Test. The analysis of the test scores results in the four categories of teachers; based on their proficiency levels in terms of the CK and PK knowledge and in the next phase of the study, one teacher representing each category is observed while teaching in the classroom. Each of them is also interviewed to validate the findings from the test and observation. The overall result shows that only small proportion of the teachers (17%) have sufficient knowledge. This lack of knowledge influences the teachers’ performance in the classroom; as from the observations, only one out of four teachers can perform satisfactorily, using classroom English which is fluent, accurate, comprehensible and well-formed. There are other intriguing results of the study included in the article. Pages 586 to 601




A Motivation Study of the Lighthouse Keepers in Indonesia

Asmul Khairia, Dedi Purwanab, Usep Suhudc, Zuly Qodird*, aScience of Management, Postgraduate Programme, State University of Jakarta, Indonesia, b,cDepartment of Economics, State University of Jakarta, Indonesia, dDepartment of Islamic Politics – Political Science. Muhammadiyah University of Yogyakarta, Indonesia, Email: d*zuliqodir@umy.ac.id

Lighthouse keepers in Indonesia are human resources of the Ministry of Transportation under the status of State Civil Apparatus or non-State Civil Apparatus (Indonesian: non-ASN). The aim of this study is to identify and describe the daily life implementation of the ASN lighthouse keepers in fulfilling human basic needs according to Maslow theory of needs. This study is expected to be a consideration for the leaders to make future policy, that human basic needs should be fulfilled, and later, the subsequent needs can be accomodated. This study is conducted using qualitative method with an ethnographic study approach toward the lighhouse keepers according to Maslow theory of needs based on data collection technique through observation, interview, and documentation. The conclusion of this study is that in general, human basic needs as referred to Maslow theory of needs, have been fulfilled. Pages 602 to 619




Management of Students Character Education in Higher Education Based on Pancasila Values

Bagus Subambanga, aState University of Malang, East Java, Indonesia,

The objectives of this study are to discover 1) how the management of students character education based on Pancasila values, and 2) how the difference of students character management based on Pnacasila values. This study used a quantative approach with the technique of comparative descriptive approach. This descriptive analysis is used to discover how the management of students character education based on Pancasila values (planning, organizing and evaluation), while the different tests is used to distinguish them based from university, academic year, gender and also region. Total population sampling is 1844, based from the formula of Robert Krejcie and Daryle W. Morgan by using a technique of random sampling, it obtained 318 students.  As the result, it indicated that the management of students character education based on Pnacasila values (Planning, Organizing and evaluation) is good. While the analysis of different test concluded that there is no different in management of students character education based on Pancasila values both in planning, organizing, and evaluating based on university, gender, and region. Based on the academic year, for the planning, there is no different, and while the organizing, evaluation and management overall, there is a different in management of student character education based on Pancasila Values. Pages 620 to 632




Does Forestry Resolve the Dilemma of Environmental Degradation or Economic Development? A Case for Green Economic Growth

Khadija Malik Baria, Shamrez Alib, Sundus Waqarc, Muhammad Nadeem Sarward, aAssistant Professor, Institute of Business Administration, Karachi, bLecturer, University of Sahiwal, Sahiwal & Ph.D. Scholar in Economics at the Institute of Business Administration Karachi, cLecturer in Business Administration  at Iqra University Karachi, dPh.D. Scholar in Economics at the Institute of Business Administration, Karachi, Email: akbari@iba.edu.pk,  csundus.waqar@iuk.edu.pk,  dmnsarwar@iba.edu.pk

Corresponding Author Email: bshamrezali@uosahiwal.edu.pk

On the one hand, global warming and climate change pose an existential crisis while on the other hand, the basic economic problem of scarcity forces everyone to look for ways to increase their economic growth. Therefore, this paper explores ways of attaining economic growth without compromising the environment. The study applies system GMM estimation methodology for the period of 1991-2015 on 6 Latin American, two Eastern European, and one Asian emerging economies which are also in the top 120 environmentally affected countries list. The results show that measures leading to economic growth, such as manufacturing value-added, electricity production, and urbanization also lead to environmental degradation. While trade openness and forest cover decrease CO2 emissions. The paper concludes with policy recommendations that trade and afforestation are two ways that enable economic growth without affecting environmental quality. Pages 633 to 651




Irrationality of Rational Action: Religious Practices in the Life of Swallow Nest Farm-ERS

Muhammad Hasbia*, Rusdin Muhallingb, ST. Najmahc, a,cInstitut Agama Islam Negeri (IAIN) Bone, bInstitut Agama Islam Negeri Kendari, Email: a*hasbi070767@gmail.combrusdinmuhalling02@gmail.comcsittinajmah88@gmail.com

This paper was focuses on studies that rely on how business people pursue their economic activities which are associated with the belief that what has been achieved does not stand alone. Studies on economic success place more on the factors of hard work, networks, and managerial ability of managers as a determining factor. This study not only complements the previous findings, but also makes religious factors one of the critical success factors. This paper aims to explain the problem of business success, which is not only supported by economic factors, but also religious factors. Through a descriptive-analytical approach, this paper confirms that religiosity has a link between rationality in the practice of raising wallet birds. This activity in passing only involves economic issues, but apparently also closely related to religious issues. In this case, behind a rational business practices, there are behaviours with considered irrational. Based on beliefs that are difficult to reach by the five senses. This paper recommends the importance of a more thorough study of whether the religion of the success of a business or business occupied by someone is in line with the level of faith. This writing perspective is normative economical-theological, so it needs to be complemented with an approach that emphasizes the process of integration between economics and religion taking place in a business practice. Pages 652 to 669




The Effect of Aerobic Training toward Total Cholesterol Levels in Blood

Sepriadia, aSport Education Department, Faculty of Sport Science, Universitas Negeri Padang, Indonesia, Email: asepriadi@fik.unp.ac.id

This study was to look at the effect of aerobic exercise toward total cholesterol in the blood. This type of research was a quasi-experimental. Samples were respondents who have above normal cholesterol levels and are willing to do aerobic exercise Data analysis was analyzed using a different test mean "sample dependent t test" with a significance level of α = 0.05. This study indicate that aerobic exercise has an effect toward total cholesterol levels, because tobs (9.30)> ttable (1.83) with α = 0.05 and degrees of freedom (dk) n-1 = 9. Thus Ho was rejected and Ha was accepted, so it can be concluded that Aerobic Exercise provides a Significant Effect toward Reducing Cholesterol Levels. This means that there was a significant effect of aerobic exercise on reducing cholesterol levels. Pages 670 to 681




The Impact of the Marketing Information System on the Marketing Performance: Analytical Study in the Saudi Communication Company STC

Fuad Mohammed Alhamdi, *Associate Professor, Department  of Business Administration, College of Sciences and the Human Sciences in Alaflaj, Prince Sattam Bin Abdulaziz University, Saudi Arabia & *Associate Professor, Department of Business Administration, Faculty of Administrative sciences, Thamar University, Yemen. Email Address: f.alhamdi@psau.edu.sa

The research paper assesses the effectiveness of latest technological based information system to enhance the marketing performance by rapid information sharing for decision making among Saudi communication company STC. The study was conducted on upper and middle leadership and data was collected through questionnaires, later it was analyzed on Smart-PLS. The study incorporated important factors of marketing information system namely The Internal Record, Marketing Research and Marketing Intelligence to determine the Marketing Performance. The study reported that internal record and marketing intelligence significantly influence the marketing performance, however insignificant relationship has been depicted between marketing research and marketing performance that shows lack of marketing research capabilities of firms in communication sector. The study recommended improving the marketing research capabilities to enhance the marketing performance in highly competitive business environment. Pages 682 to 698    




State Responsibilities in Pandemic Management Covid-19 through Regulations of the Quarantine of the Region in Indonesia

Azis Setyagamaa*, Jonaedi Efendib, aDepartment of Law, Faculty of Law, Panca Marga University, Probolinggo, bDepartment of Law, Faculty of Law, Bhayangkara University, Surabaya, Email: a*setyagama.azis@gmail.combjefendi99@gmail.com

This research aims to find out how the legal rules used in the implementation of regional quarantine as an effort to prevent the spread of the COVID-19 corona virus as well as the social impact caused if regional quarantine is applied. This research is a normative legal research which examines the norm contained in Law No. 6 of 2018 and Government Regulation No. 21 of 2020 with normative and sociological juridical approaches, namely responses from the public as well as academics and government officials. The results of the study found that the implementation of regional quarantine was more effective in preventing the spread of the Corona COVID-19 virus epidemic but had a more severe socio-economic impact so that it could afflict the people. Pages 699 to 714




The Development of Local Smart City Model in Thai’s Context: A Delphi Technique

Akarawin  Sasanapitaka, Somsak Amornsiriphongb, a,bFaculty of Social Science and Humanities, Mahidol University, Thailand, Email: aakarawins@gmaill.combsomsak.amo@mahidol.ac.th

The article has the objective to develop local smart city model in Thai’s context. The Delphi research technique was used in the study by 18 experts with competence of smart city and local government. The experts are divided into 3 groups: an academic sector, a local government sector, and a private and civil society sector. The result demonstrates that local smart city models in Thai’s context consist of 9 factors: 1) sector collaboration factors, 2) internal local government organization factors, 3) local smart city centre, 4) people’s participation factors, 5) public mechanistic factors, 6) social equality awareness factors, 7) positioning Identifications of development factor, 8) external context factors, and 9) local smart city potential factors. Pages 715 to 733




The Influence of Service Quality on Customers' Retention and Loyalty in the UAE Hotel Sector with Respect to the Impact of Customer’ satisfaction, Trust, and Commitment: A Qualitative Study

Salama Alketbia, Muhammad Alshuridehb, Barween Al Kurdic, a,bDepartment of Management, College of Business Administration, University of Sharjah, Sharjah, UAE, cMarketing Department, Faculty of Business Administration, Amman Arab University, Amman, Jordan, Email: asbelajaid@sharjah.ac.aeb%20m.alshurideh@ju.edu.jo">malshurideh@sharjah.ac.ae, m.alshurideh@ju.edu.jocbalKurdi@aau.edu.jo

The coronavirus (Covid-19) epidemic is changing the business activities, systems, and operations around the world these days. Such a crisis makes all business institutions in a large number of business sectors shrink, suspend or close their business operations. One of the main problems that such institutions face is losing their customers and accordingly releases a large number of their employees. Accordingly, customer retention becomes one of the main business concepts that need to be studied again especially in the hotel sector. The research aims to explore the main factors that affect positively customer retention and loyalty in the hospitality industry, in particular, the hotels' sector in the UAE. This study extends the literature by giving more light at the effects of service quality, customer satisfaction, trust, and commitment particularly in the hotels' sector in UAE that lead to empowering customer retention and loyalty of these hotels. A qualitative method is conducted to this exploration and interviews were handled among hotel customers in the UAE to collect primary data. The data are analyzed through various steps involving the coding process and the categorizing process. The findings of this study ensure the significant effect of service quality on satisfaction, trust, and commitment, which influence effectively in return the retention and loyalty of customers. Pages 734 to 754



Tax Policies the System of Tax Regional Hierarchy in Regional Tax Revenues in Indonesia

Sofjan Aripina, Rulinawatyb, Bayu Kharismac, a,bDepartement of Public Administration, Universitas Terbuka, Indonesia, cDepartement of Public Administration, Universitas Padjadjaran, Indonesia, Email: asofjan@ecampus.ut.ac.idbruly@ecampus.ut.ac.idcbayu.kharisma@unpad.ac.id

The empirical evidence shows that the taxation though various national development programs is essentially for the welfare of community. Taxation is necessary to finance public expenditure. Tax must be distributed administratively and it has to be economically sustainable and politically acceptable. This article will highlight what kind of system that is the best to develop a country like Indonesia in which the tax policies are decentralized to local governments in the form of local taxes and regional levies to increase Original Local Government Revenue (PAD). To obtain valid data, the research used case study applied in three provinces in Indonesia; Special Capital Region of West Java. The research method used was descriptive analytical method estimated using Analytical Network Process approach with expert choice software. The research is successfully showing that through in-depth analysis, Indonesia Government Regional Tax have an imperfect hierarchy, in the level of target, obstacles, actors, and policies that are not interconnected. Actors of the policy of Original Local Government Revenue (PAD) are the important key. Therefore, synergy is required to obtain Original Local Government Revenue (PAD) sources, design tax administration, firmness of law enforcement so that it has implications for economic progress, social justice, and regional political stability. Pages 755 to 774

Vocational Learning in Industry as a Work Readiness Strategy of Industrial Era 4.0: Model of Path Analysis

Arief Rahman Yusufa, Mardjib, Eddy Sutadjic, Machmud Sugandid, Hakkun Elmunsyahe, a,b,c,d,eFaculty of Engineering, Universitas Negeri Malang, Jawa Timur, Indonesia, Email: a*yusuf@umpo.ac.id

This study aimed to find the most dominant factors that affected student work-readiness in industry, namely career guidance, vocational learning in industry, work motivation, and entrepreneurial motivation. The research method used a non-experimental quantitative design using path analysis. The study used a sample of 205 vocational high school students majoring in Computer and Network Engineering. Data collection was carried out for 6 months. Data collection used questionnaires, tests, and observation instruments. This research result, in the finding of the most dominant factors, had a significant impact on work readiness. The findings were vocational learning in industry, career guidance, work motivation. On the other hand, entrepreneurial motivation did not have a significant impact on work readiness. Pages 775 to 786

Risks Faces the Universities of Kingdom of Saudi Arabia in Mobile Learning

Salman Sahud Alotaibia, Bushra Mohamed Elamin Elnaimb, aDepartment of Curriculum & Teaching Methods College of Education in Al-Kharj, Prince Sattam bin Abdulaziz University, Al-Kharj 11942, Saudi Arabia, bDepartment of Computer Science College of Science and Humanities in Al-Sulail, Prince Sattam bin Abdulaziz University, Saudi Arabia, Email: ass.alotaibi@psau.edu.sabb.elamin@psau.edu.sa

The research is based on the case study of Saudi Arabia regarding the adoption of mobile learning and its basic risks that the region should be aware of. The study included pieces of evidence and the major finding of relevant studies while concludes the security risks that come along with mobile learning. It further exhibits that Saudi Arabia is revolving rapidly in an area of e-learning while in near future, it will be leading in an area of mobile learning as well. However there is an essential need for the security check and surety of the data security before implying mobile learning on the education system. The major hazards are the primary cyber-threats like malware and third party involvement however, there is a necessary need to deal with these risks to avoid major loss. Pages 787 to 798

The Staff Court and its Role in Protecting the Employee in Public Sector

Naji Marmoos Khalaf Adai Al-Hamdania, aDepartment of Basic Sciences, College of Dentistry, Kirkuk University, Iraq,

The Iraqi legislator tended to protect the employee in the public sector by stipulating a judicial panel (the staff courts) assigned to settle all administrative disputes between the employee and the administration. These disputes may be related to civil rights, such as salary, bonuses, rewards, promotion, or other rights that arise for the employee in the public sector under the civil service law or other regulations and laws. Also, they could be related to the challenge to disciplinary penalties issued by the administrative authority against the employee in case of an offense related to his/her duties. The staff court shall consider such disputes in order to ensure that the rights and freedoms of the employee in the public sector are protected from the abuse or injustice of the administrative bodies in the state. Pages 799 to 812

Crimes of Defamation by Social Media

Marivan Mustafa Rashida, Baraa Munther Kamalb, Abu Obaydah  Mundher Kamalc, aCollege of Law and political science -Kirkuk University, Iraq, bCollege of Rights-Tikrit university, Iraq,

That crime is just a reflection of the society in which we live. There is nothing dangerous or criminal in the core of social networking sites, but it is important that this site is treated with respect .. given the risks that can be associated with its use. This fact, which was confirmed by many international organizations to combat crime, which alarmed that these sites have become a tool to commit crimes around the world, and not only the danger to the countries of the third world, but swept even Western countries that put strict controls and laws to ensure safe use The Internet in general and social networks in particular. These crimes range from crimes, assaults, kidnappings, threats, fraud, electronic theft, terrorist threats, recruitment to terrorist organizations, as well as defamation. Social networks have been transformed into a real world of physical and moral violence. This coincided with tremendous progress in the number of users in recent years. This led to the development of scientific and legal strategies to deal with communication sites before becoming a serious tool for crime. Including the development of many legal legislation or the amendment of existing ones to keep pace with technical progress and do not escape the perpetrators of the punishment of punishment, especially in the procedural area of investigation and follow-up perpetrators, as they often hide under the guise of pseudonyms. The study will show the role of laws in combating defamation crimes by social media, in Iraqi laws. Pages 813 to 830

The Efficiency of Using the Mixed Model of Fuzzy and Integer Programming in Selecting the Optimal Location for Emergent Health Services in Najaf City

Mahia Muhsin Hasana, Ihasan Jawad Kadhimb, aCollege of Education, Geography Dept, Kirkuk University, bMinistry of Higher Education, Email: adrdawde13@gmail.combihsan_alkufe@yahoo.com

This paper included building and solving a fuzzy linear programming model, to specify the optimal site for the emergent health service by identifying proposed sites in the city according to two main goals that seem to maximize services and consisting of three sites, directly in providing emergency health services, each according to its location, so we decided That the fuzzy linear programming model suffers from the quality of fog and the trapezoid type in restrictions, and the fuzzy linear model consists of a target function and restrictions, where the goal is to maximize the service for the largest number of auditors, as well as the distances covered to reach service sites, were foggy Trilogy, also Measured. After building the application model of the exclusive routine process to convert it into a regular linear programming model (CLP) (clear linear programming) and the model was able to use the ready program (WIN QSB) and put the results in special tables that include the optimal solution. Pages 831 to 842

Testing the Market Index Efficiency at the Weak Form - The Case of Iraq Stock Exchange

Abdulhadi Rashaq Al-Hatema, Husham Abdulkhudhur Alothmanb, Lyath Khaleel Ibrahimc, aThi Qar University, College of Administration and Economics, Thi Qar, Iraq, bMinistry of Eduction, Thi Qar Directorate, Thi Qar, Iraq, cThi Qar University, College of Administration and Economics, Thi Qar, Iraq,

The study aimed to test the efficiency of the Iraq Stock Exchange index (ISX60) at a weak form using the random walk model for daily returns for the period from 2015 to 2019 with 1,164 observations. In addition to Serial Correlation test and Unit Root tests, Variance Ratio and Rescaled Range test were used to investigate the study hypothesis. The study found that the returns of the ISX60 market index do not follow a random pattern, and thus the Iraqi stock market is inefficient at a weak level and the possibility of achieving abnormal returns by some rational investors. Pages 843 to 858

The  Extent of  Using  Managerial  Accounting  Innovations  in the  Government  Section  in  Iraq

Ahmed Mohammad Hamzaha*, Sabah Hasan Mijbilb, Khudair Majeed Allawic, aSummer University, College of Administration and Economics, bMinistry of Higher Education and Scientific Research, department of missions and cultural relations, cAl-Furat Al-Awsat Technical University- Technical Institute / Diwaniya, Email: a*khudierm@yahoo.com

The research aims to show the extent to which the government sector in Iraq uses management accounting innovations, the most important of which being VCA - Value Chain Analysis, TDABC – Time-Driven Activity-Based Costing Method, BM – Benchmarking Method, TC - Target Cost Method, SWOT – Strategic Analysis Method, while indicating factors that hinder their application. As the application of these methods leads to the development of accounting information systems in a manner that ensures rationalization of costs and strengthening control over them, and the provision of appropriate information that contributes to rationalizing the correct administrative decisions, a questionnaire was prepared for this purpose and distributed to 500 account and production managers in governmental sectors in Iraq as well as the industrial, agricultural and service sectors. The study found that the government sector in Iraq applies some of these methods, but in a limited  manner, as a result of constraints that limit the use of these methods. Pages 859 to 869

Integration versus Despair among Elderly Living With Their Families and Elderly Living in Care Homes

Mushtaq Khalid Jabbara, aCollege of basic education, University of Sumer, Thi-Qar, Iraq, Email:  amoshtaqkhaled@gmail.com

The objective of the current research was to identify the integration versus despair among the elderly residing with their families and the elderly living in care homes. The research sample consisted of 100 elderly people in care homes in Baghdad and 100 elderlies with their families for 2019. To achieve the research objectives, to prepare the measure of integration versus despair in the elderly according to Ericsson's theory of psychosocial development. The results showed that the elderly living with their families had a high sense of integration compared to the elderly in care homes. Their integration was close to the center. The results showed that the difference between the degree of integration among the elderly living with their families and the elderly living in care homes was statistically significant and for the elderly living with their families. Pages 870 to 897

A Pragma-Linguistic Study of Deontic Modals in the Language of International Contracts

Manal Jasim Muhammada, aCollege of Education, Ibn Rushed for Humanities, University of Baghdad, Iraq, Email: adr.manaljassim@gmail.com

Deontic modality expresses what is necessary or possible according to the norms of morality and laws of community.  It is a cover term for those cases where modal auxiliaries used to express notions like ''obligation'', ''prohibition'' and, ''permission''. Deontic modals are basically performatives, having the ''so-be-it'' component of directives in that the speaker directs the behavior of the addressee to get things done. The present study identifies the use of deontic models in international contracts to prove that there are major pragmatic strategies employed in writing them. To achieve the aim of the study, a modified model of Danet’s (1980) and Trosborg’s (1995) in accordance to Searle (1969) is used to analyze 16 texts selected from three international contracts, namely supply of goods, employment, and technical service contracts. The analysis of data reveals that deontic modal verbs (shall, must, will, may, should,) are the most frequent verbs contractors use to impose obligation, permission, and prohibition. Contractors are more prone to use declarative constructions, non-human subjects and passivization than other syntactic constructions. It also shows that legal contracts are a kind of genre which is drafted for specific purpose; they have a distinctive layout and style from other written legal texts. Pages 898 to 921

S. Merwin's Poetic Journey: A Chigoan Critical View

Khalid Qais Abda, aDepartment of English College of Education for Humanities University of Anbar, Iraq, Email: aed.khalid.qais@uoanbar.edu.iq

The recent critical effort has indicated that William Stanley Merwin known as W. S. Merwin (1927-2019), the American poet and translator is characterized by its variety of themes and implications that are fundamentally concerned with the postmodern era with all its worries and bewilderments. He intends to write poems in a way that is different from those wielded by his contemporaries. He often resorts to the classical and traditional ways of writing poetry for many reasons and justifications. In the eyes of literary critics, Merwin is somehow difficult to be categorized to which literary school or movement does he adhere to or advocate. Thus, the present paper aims at examining Merwin's selected notable poems from the critical perspective of the Chicago school of criticism as attempt to give a critically succinct categorization that suits Merwin's poetic achievement. Merwin is a pioneer in initiating a new era in the American poetry concurring between the revelation of his own personality and Eliot's tenet of impersonality and adhering to no literary movement. Pages 922 to 934

The Use of Metaphorcity in the Poetry of Ezra Pound and Sylvia Plath: A Comparative Study

Waleed Shihan Musliha, Raafat N. Muneer Al-Heetyb, a,bDepartment of English, College of Education For Humanities, University of Anbar, Email: aed.walid.shihan@uoanbar.edu.iqbed.raafat.alheety@uoanbar.edu.iq

Metaphoricity means metaphorical existence, figurativeness, and the reality or quality of being metaphorical. However, the present paper is a comparative one  aims at showing the underlying metaphorical relationship between the concrete and abstract patterns, and their figurative indications in two selected poems by Ezra Weston Loomis Pound (1885-1972) and Sylvia Plath (1932-1963). However, the association of an object to an experience  or an idea is composed in a complex way; a metaphor is defined in terms of another metaphor. Furthermore, two poems are selected: "Portrait d'une Femme"(1912) by Pound and "Cut"(1962) by Plath. Accordingly, the paper concludes that the metaphorical root relationships between the mental patterns and the simple patterns of thought in the two poems are different. Pages 935 to 946

The influence of Organizational Rumors on Employee's ‎Dignity ‎ (An Empirical Study at University of Kufa, Iraq)‎

Ali Razzaq Chyad Al-Abediea, Karrar Haider Mohammed Alib, aUniversity of Kufa- Faculty of Administration and Economics, Iraq, bMaster of Business Administration, Email: aalir.alabed@uokufa.edu.iqbkarrarhaider9393@gmail.com

‎The research aims to identify the organizational rumors with its ‎dimensions (Getting Information, Socialization and Cynic ‎Effect) its effect on Employee's Dignity with its dimensions ‎‎(Respectful interaction, Competence– contribution, Equality, ‎Inherent value, General dignity and Indignity ) on a sample  of  ‎professors staff  at University of Kufa. To achieve this goal, the ‎descriptive-analytical method is used to analyze the nature of the ‎relationship between the variables of the research. The ‎questionnaire is used as a main tool for collecting data of (350)  questionnaires distributed to a sample of professors of the ‎university randomly out of (2222) of total individuals. (328) questionnaires were retrieved to show the total questionnaires that are valid for ‎statistical analysis. A number of statistical tools and methods are ‎used to analyze the practical aspect of the study such as arithmetic ‎mean and standard deviation, person correlation coefficient, simple ‎and multiple regression coefficient, and are analyzed through ‎statistical programs (SMART PLS, SPSS V.20). The study has ‎come up with a number of conclusions shown through the ‎results of the validity of most hypotheses, namely, there are interactive ‎relationship between the organizational rumors and on ‎employee's dignity at University of Kufa. Pages 947 to 964

The Role of Administrative Communication Systems and Techniques in Serving Decision-Making: A Practical Case at the First Rusafa General Directorate of Education

Wasan Yahia Ahmeda, Suaad Adnan Noaman Al-Shammarib, Suhair Kadhim Fadhilc, aMustansiriyah University ,College of Administration and Economics, bUniversity of Baghdad, College of Administration and Economics, Department of accounting, cHigher education and scientific research, Budgets Department, Email: awasan_savini@uomustansiriyah.edu.iqbsuaad.a@coadec.uobaghdad.edu.iqcjanaby95@gmail.com

The present study aims at clarifying the relationship of influencing and being affected between communication and decision-making in the educational institutions, showing the influence of administrative communications on the process of decision-making in the certain administrations, and identifying the ability of decision-making centres to adopt an effective scientific approach to develop this process. The problem of the present study is in the extent to which modern communication systems and techniques contribute to serving the process of decision-making in the First Rusafa general directorate of education. The questionnaire method is used in the practical side of the present study as the main tool of collecting data. The field side of the present study focuses on the inductive approach. The present study starts with noticing the phenomenon in this field. Then the required data for the research are collected. Pages 965 to 989

The Adequacy of Journalistic Qualification in Press Academic Training Institutions for Working in Television Sites, an Empirical Study

Thanaa  Ismael  Rashida*, Adheem  Kamil  Zreyazbb, a,bDept. of Media, College of Arts, University of Babylon-Iraq, Email: a*bus.thanaa.abd@uobabylon.edu.iq

This study, which belongs to descriptive studies, is concerned with the academic journalistic training sector, specifically at the University of Baghdad/ Faculty of Media because it is the oldest Faculty of media in Iraq. The present study deals with the problem of academic journalistic training in light of the instantaneous changes and the job market that requires training and press skills that enable digital media to compete and prove existence. The present study focuses on two aspects; the reality of the academic journalistic formation and the influencing factors, and ways to improve it so that the academic journal formation data keep being in line with the work in television sites and the needs of the labor market using the questionnaire tool designed to identify the views of the university community; media teachers, media students in postgraduate studies, and media students In the Bachelor studies with an available sample of (28) teachers in the Faculty of Media; (15) students in graduate studies, and (52) students in Bachelor studies. Among the most prominent results are that the outputs of the Faculty of Media, according to their human, material, and technical capabilities, give a clear indication of the negative indicators of the nature of media training and qualification in that academic institution. It cannot keep pace with the scientific and technical developments in the media field and the requirements of the labor market. The study calls for a review of all the joints of the qualifying academic process in the field of journalism, its components and the factors supporting or influencing it in order to be able to enable the electronic journalist capabilities in the internet environment, especially television sites. Pages 990 to 1008

Strategic Role of Al-Ubulla Port in Trading with Far East Countries during 257-311 AH/ 870-922 AD

Khaldoun Khalil Habashneha, Awad Abdul-Kareem Thunaibatb, Hussein Raja Alshogairatc, aFaculty of Arts, Dept. of Basic Sciences: Human and scientific sciences Al-Zaytoonah University of Jordan - Jordan/ Amman, bFaculty of Social Sciences, Dept. of History Mu’tah University , Jordan/ Karak, cFaculty of Arts, Dept. of History and Geography Al-Hussein bin Talal University Jordan/ Ma’an, Email: akhaldoonh@hotmail.combawadth1957@yahoo.com, chshm_raja@yahoo.com

The present study is a historical-explorative research of the Al-Ubulla port in the area of the Arab Gulf, highlighting its strategic role in establishing trade relations with the Far East countries during the period (257-311 AH/ 870-922 AD). This is the post Islamic emergence era and prior to the Mongol invasion of the region. The study shed light on the origin of the name Al-Ubulla, its geographical location, and factors that positively affected the trade practices, and export- import, with the Far East countries like India, China, and Silan (Sri Lanka). Historical research method in a qualitative study like this is particularly suitable when the data analysis and conclusions depend upon past events and their validity and authenticity is of much importance. This study collected data from written records, letters, and biographies which constituted historical, legal, and geographical accounts of the period of the study. This data included travel and biographical records of sailors, biographers and historians familiar with the Arab Gulf and its remote locations during the ancient period. The findings revealed that the Al-Ubulla port played a significant role in the field of trade from the fourth century BC till the period of destroying and looting the Al-Ubulla port by the black people and the Qarmatians. This study would be a useful reference for information about the state of trade relations through the Al-Ubulla port with the Far East countries. Pages 1009 to 1025

The Aesthetic Values of the Performance Diversity in the Postmodern Formation

Bahaa A. Al-Saadia, Mohsen Reda Al-kizwinib, Hassanein Abdulameer Rashedc, a,b,cCollege of Fine Arts, University of Babylon-Iraq, Email bahaa@uobabylon.edu.iqfine.mohsen.alkizwini@uobabylon.edu.iqfine.hassanein.abd@uobabylon.edu.iq

The aesthetic view shares the membership feature in the general systematic structure of knowledge as well as its knowledge formation. As, it is inevitably linked to the system of that change that originally belongs to the controversial system. Accordingly, the aesthetic knowledge starts from the simplest to the most complex, throughout its stages in history and development. It has a sophisticated internal system that composes an integrated unit of relationships and systems that interact with each other in a continuous controversial system. Therefore, knowledge is no longer final. It  is always ascends from the lower levels to the higher levels. History  is just like knowledge that it is not completely finalized on an ideal position for humanity, and through it, we find that aesthetic knowledge has different concepts from one age to another. It  is not possible to attribute the casual change to a human or a thinker himself. Rather, the system of comprehensive change determines the identity of the phenomenon and the knowledge according to its time and place. This distinction,  interaction in systems and relationships only constitutes a continuous dynamic system in which the individual or artist does not have an affair, except that he can manipulate his constructional and structural relationships with new formulations in it and new knowledge. Yet  this is objective  not subjective. This  is what we find in the philosophy of criticism. Accordingly,  within this logic, the aesthetic structure can be within the quantitative and qualitative variables in its systems.  Its overall method is to constitute a renewable mobile structure or composition that alters the apparent picture of objects, formations and phenomena. This matter makes us realize the relationship between the aesthetic value, the artistic type and the technical performance of an artist. Thus, the aesthetic values are multiplied by the variety of plastic artist performances. Pages 1026 to 1043

Diane Wakoski and the Poetry of Savagery

Aqeel Muslim Mohd. L. Al-Mamouria, Muslim. Mohd. Al-Mamourib, Ali Ahmed Mohammedc, a,bAl-Mustaqbal University College, cGeneral Directorate of Education/Babylon,

This paper studies the poetry of the American poetess Diane Wakoski and its elements of violence and grotesque .The paper begins with an introduction in which different treatments of poets to the concept of violence are outlined. This id followed by a close investigation of forms of violence found in Wakoski's poetry and the poetess reaction, treatment and methods of coping with violence in its different forms. Pages 1044 to 1059

The Effect of Educational Cartoons on the Achievement of Fourth-Grade Students in Science

Salma Lafta  Irhayyifa, Mohamed Khalil Ibrahimb, a,bMustansiriyah University / Faculty of Basic Education / Department of Science Education /Baghdad-Iraq, Email: a*salmaa.edbs@uomustansiriyah.edu.iq

The research objective identifies the carry off of eye-opening cartoons on the conclusion of fourth-grade students in science. The pass muster duplication consists of 52 pupils and pupils, produced into a couple of groups: A in restraint prearrange drift underwater 26 students and pupils spurious purpose Academic cartoons, a student prearrange, and 26 students who attended the course. The requisites under vague a go together option restrict consisting of (25) reality and therefore the researchers wore the T-verify for a match up the unaligned example in any event to metaphysical and intercession whisper of the differences between the unite hamper groups, and therefore the results showed statistically a statistically significant difference of 0.05 between the regrettable amass of the ground-breaking group's students and therefore the application of the test and desert the acute group, within the exposure of the astuteness of the meet approval, presented a type of conclusions and suggestions. Pages 1060 to 1078

A Lawsuit of Judicial Division for Removing Communism

Yousif Saadoon Mohammed Al-Maamooria, Fatimah Abdulraheem Ali Abo Thahabb, Ban Saifuldeen Mahmood Al-Mashhadanic, aAl-Imam Al-Kadhum University College for Islamic Science-Iraq, b,cDept. of Law , Al-Mustaqbal University College, Babil- Iraq, Email: ayosifsaadoon@gmail.combfatimaalmuselmaui1984@gmail.comcBanSaif@mustaqbal-college.edu.iq  

Actually, it cannot be ignored the fact that the survival of public fund  on the common means the persistence of differences between partners mostly, which turns without making optimal use of public fund and disposing it, we must get out of this situation by dividing the common money in order to continue cooperation between partners, this in turn reflects on the public interest of the community. Either one of the partners or non-partners through purchase or inheritance, or the common situation may be eliminated through expropriation of the public good in return for fair compensation, but common property is eliminated by dividing common money and the competence of each partner to a separate part equal to its share since the commencement, but the partners may not be able to agree on the division, or the partners agree, but one of them is absent or forbidden. In this case, the division of the other partners will be forced by the court through a lawsuit filed by the partners or one of them, the removal of the common. Pages 1079 to 1093

Enhancing Risk Management by using Strategic Auditing: Study for Iraqi Banks

Laith Jawad Kadhima, Huda Al-Sahrawardeeb, Al-Obaidi Omar Abdullahc, a,bMustansiriyah University/College of Economic and administration/ Department of Finance and Banking Science, cMustansiriyah University/ Pharmacy College/ Internal Auditing Department, Email: alaith_gawad@uomustansiriyah.edu.iqbalsahrawardee_huda@uomustansiriyah.edu.iqcAlobaidiomar86@uomustansiriyah.edu.iq

As a result, the expansion of banking services carried out by banks locally and internationally, the percentage of risks have been increased that faced the banks as a result of its handling of the diverse transactions as well as money laundering that spread around the world. So there has become an urgent need to enhance the functional risks management with adequate information to take the necessary measures to reduce the potential risk procedures. From here came the strategic role of audit as one of the tools that help to reduce the potential risks that can be exposed to banks. This research focused on the strategic role of audit in promoting the realization of risk management through the study and analysis of the risks experiences by a number of Iraqi banks for the years (2010 -2015). The data used in this research was based on information that disclosure in auditor’s reports, also, information disclosed by government agencies such as the Iraqi Central Bank. This research will identify the strategic plans for a sample of the banks, identifying the policy of the banks and their strategic decision. It evaluates the results of its financial performance. Moreover, examine and evaluate the external and internal environment. Analyze and evaluate the strategy by using SWOT analysis. It provides implements and evaluates strategic auditing plan. The most significant conclusion reached that strategic audit plays an important role in promoting the process of risk management for banks, which in turn contributes to maximizing the value of companies. Pages 1094 to 1115

Corporate Governance Mechanisms and Financial Performance: New Evidence from Indonesian Family Firm

D Agus Harjitoa, Rashidah Abdul Rahmanb, Jamaliah Saidc aManagement Department, Universitas Islam Indonesia, Yogyakarta, bFaculty of  Economics  and  Administration, King Abdul Aziz University, Jeddah, Saudi Arabia, cAccounting Research Institute, Universiti Teknologi Mara, Malaysia, Email:  aagus_h@uii.ac.id,  brabdulwahid@kau.edu.sa,  cjamaliah533@uitm.edu.my

This study aims to examine the effect of corporate governance mechanisms to the financial performance. The independent variables used in this research are the commissioner, size of Independent Commissioner, size of Board of Directors, Audit Committee, and Institutional Ownership. While Cash Flow Return on Asset (ROA-CF) and Tobin’s Q as the dependent variables. The samples used in this research are 86 family firms and they are processed using multiple linear regression. Results of this research indicate that the audit committee and institutional ownership have positive significant effect to both the ROA-CF and Tobin's Q performance. The Board of Directors and Independent Commissioners have positive signification effect to ROA-CF but is not significant to Tobin's Q. While the Board of Directors have positive significant to Tobin's Q performance but has negative significant to ROA-CF. Pages 1116 to 1136

The Impact of Strategy Instruction on Iraqi EFL Learners’ Listening Comprehension and Metacognitive Strategy Use

Hussein Ghanim AL-Shammaria, aPhD student at the Department of English, Faculty of Foreign Languages and Literatures University of Tehran, Islamic Republic of Iran, Email: ahussein.ganim@gmail.com

The present study examined the impact of process-based listening strategy instruction on Iraqi EFL learners' listening comprehension and metacognitive awareness of listening strategies. The study also investigated the differences in all of the five factors of the Metacognitive Awareness of Listening Questionnaire (MALQ) offered by Vandergrift et al. (2006).  The study was a quasi-experimental with a pretest-posttest design using intact classes. The participants were 60 sophomore EFL learners in Iraq.  They were divided into two groups: intervention (n=30) and control group (n=30). The intervention group received a process-based listening strategy instruction based on Siegel’s (2015) model. The control group received the conventional teaching of listening without any strategy training. Both groups completed the listening section of the Preliminary English Test (PET) and the (MALQ) at the beginning and the end of the study. Results indicated that listening strategy instruction had generally a positive impact on learners’ listening comprehension and metacognitive awareness of strategy use. More specifically, the intervention group outperformed the control group on the listening proficiency post-test and the MALQ. The examination of the MALQ factors showed significant increases in problem-solving, mental translation, and planning-evaluation strategies but decreases in directed attention and person knowledge of the intervention group. The findings imply the undeniable effect of explicit instruction of listening strategies on listening comprehension. Pages 1137 to 1157

The Influence of Speech Act on the Apology Strategy: Moderating Role of Expression of Emotions

Dua’a Hafidh Husseina, Haider Luaibi Saadb, Wenas Sheiyal Yabberc, a,bFaculty of Arts,university of Wasit, cUniversity of Wasit ,Faculty of Agriculture, Email: aduaaha522@yahoo.com,  bhalzamily@uowasit.edu.iq,  cWalbadry@uowasit.edu.iq

The aim related to this study is to examine the impact of speech act such as to request, complaints and compliments on the apology strategy with the moderating role of expressions of emotions. The data has been gathered by employing the questionnaire method from private university students. The Smart-PLS has been executed for the analysis, and results indicated that speech act such as to request, complaints and compliments have positive nexus with apology strategy. The findings also exposed that expressions of emotions positively moderated among the links of speech act and apology strategy. These findings suggested to the university students that they should highly focus on the speech acts that help in the adoption appropriate strategy during communication. Pages 1158 to 1173

The Role of Human Engineering in Reducing Functional Stress: An Analytic Study on the College of Administration and Economics/Mustansiriyah University

Sahar Ahmed Kurjia, Fadiyya Lutfi Abdulwahhabb, Kawakib Azeez Hammoodic, Email: adr_agsahr@uomustansiriyah.edu.iq,  bfadia_alganabi@uomustansiriyah.edu.iq,  caziz.kk@uomustansiriyah.edu.iq

The present research seeks to reveal the role of Human Engineering as an independent variable with its four elements (physical work- environment, control and risk prevention, teaching and training, professional health and safety management) in reducing Functional Stress as a dependent variable with its five resources (role characteristics, work nature, Organizational structure, organizational work –environment, social relations). Due to the importance of these subjects and their effects on persons and organization, and to achieve the aim of the research and the importance of the results expected, the questionnaire has been used as the main tool for data collection and distributing them among the sample members i.e. the 32 instructors who occupy managerial positions in college of Administration and Economics/Mustansiriyah University. The questionnaire has included 33 items. The problem of the research has been represented by a number of enquiries that help in identifying the relation and effect. To achieve this aim, a hypothetical scheme that includes the two research variables has been built. On the shadow of this scheme, a main hypothesis has been formed, and then four sub-hypotheses have been emerged. To validate these hypotheses, the researchers have used the descriptive analytic method has been used to treat research variables. A number of conclusions has been reached. Chief among them is that there is an effect for Human Engineering in reducing Functional Stress. Finally, the research has ended with a number of recommendations; chief among them is supporting the application process of Human Engineering throughout designing everything that may lead to teaching staff better- performance. This is performed through focusing on all elements of Human Engineering in reducing Functional Stress. Pages 1174 to 1199

Liberalization of Foreign Trade and Its Impact on the Macroeconomic Indicators of Iraq Economy for the Period 2003-2018

Hussein Abbas AL-Shammaria, Jawad Kadhim Al-Bakrib, aDepartment of Environment Management, College of Administration & Economics, University of Babylon -Iraq, bDepartment of Banking and Finance, College of Administration & Economics, University of Babylon - Iraq, Email: abus.hussein.abbas@uobabylon.edu.iq,  bbus.jawad.kadhim@uobabylon.edu.iq

This paper attempts to know the effect of liberalizing the foreign trade of Iraq economy, in some macroeconomic indicators such as (Gross domestic product growth, oil exports, non-oil exports) in developing countries With a special reference to the Iraqi economy with quarterly data covering the period Q1 2004 to Q4 2018. The indicators of trade openness were used to represent trade liberalization policies. For this purpose, three indicators of trade openness were used: the exports to gross domestic product index, and the imports to gross domestic product index. We have used a restricted VAR model to investigate the Liberalization of foreign trade on the macroeconomic indicators of Iraq economy. Our results confirmed that the policies of trade openness affected the gross domestic product and oil exports, while these policies had no effect on non-oil exports. Pages 1200 to 1212

Basic Thinking Skills Included In the Questions of the Final Ministerial Exams for the Primary Stage in the Subject of Social Textbooks

Ridha Tuama Obaida, Atheer hamza khalib, aMinistry of Education, Directorate of Preparation and Training, bGeneral directorate of education/ Babylon, Email: aalajeeliridha@gmail.com,  bAtheer.h@bab.epedu.gov.ig

The present study aims at analyzing the questions of the final ministerial exams for the primary stage in the subject of social textbooks for the first and second terms for the years (2017, 2018, 2019) in light of basic thinking skills. To achieve the objectives of the present study, the two researchers prepared a list of basic thinking skills containing twelve skills. The list was presented to the experts and specialists in curricula and teaching methods  in Sociology and educational psychology. They proceeded to analyze the list to make sure of the consistency of the analysis. The two researchers used the overtime method of analysis with the help of other analysts. Using the (G, Cooper) equation, the coefficient of stability between the first researcher and himself over time was (95.7), between the second researcher and himself over time, it was  (93.6), between the first researcher and the second researcher, it was  (97.8), between the first researcher and the external analysts, it was  (91.4), and between the second researcher and the external analysts, it was  (89.3). For the purpose of extracting the results, the two researchers used the frequencies and percentages of basic thinking skills. The two researchers reached to the results that the questions of the final ministerial exams for primary stage in the subject of social studies did not achieve all basic thinking skills. This means that the skills of  (sequence, classification, contradiction, problem solving, information gathering, interpretation, and prediction) did not achieve any frequency. Pages 1213 to 1229

Distress Indicators in the Drawings of Refugee Children

Riad Hilal Mutlaka, aCollege of Fine Arts, University of Babylon, Babylon, Iraq, Email: afine.riyad.hilal@uobabylon.edu.iq

The importance of this study came in the stage of childhood, which is one of the most important stages that the individual goes through, as the amount of experiences and harsh experiences experienced by the child at this stage works to establish his future personality and determines his idea of himself and the society in which he lives.  The research builds on the deepening of the relationship between education and art, which facilitates further studies in a wide range of similar subjects. This study provides the field of child psychology through the use of drawing as a child-friendly experimental expression that automatically and spontaneously affects its psychological aspects without cost or hesitation and what the child cannot tell or publicly disclose about his psychological problems, and what may happen in other tests. To know the signs of anxiety in the drawings of refugee children. The problem of research was created in: Does the concern have implications that are reflected in the drawings of refugee children? Do the shapes drawn express what a child cannot say in a language? How much of this concern may affect the behaviour of refugee children? Through drawings (pencil planning) for refugee children (7-10 years) for the academic year (2018-2019) in Babylon Governorate / Directorate of Education of Mahweel / Elementary Schools that included displaced students. After analyzing the samples, a number of conclusions emerged, the most important of which are: that refugee children suffer from anxiety as a result of displacement, separation from their environments and friends and terrorist events that undermined their innocence and the purity of their beds as children. Pages 1230 to 1245

Establishing Effective Knowledge  Behavior Strategy Model: An Case Study At Hillah Teaching Hospital / Babil Province

Hashim Jabbar Majeeda, Sadiya haief Kadhimb, Mohammed Zuhair Abd Al-Ameerc, a,bAl-furat Al-awsat Technical University Technical Institute of Babil Babil, Iraq, cAl-furat Al-awsat  Technical University Technical  Institute of Karbala Karbala, Iraq, Email: ahashhash.hi@gmail.com">inb.hshm@atu.edu.iq,hashhash.hi@gmail.com,  binb.sad@atu.edu.iq,  cinb.moh2@atu.edu.iq

Establishing a comprehensive strategy for effective knowledge behavior through knowledge development, evaluation and improvement of performance is an important, which provides the organization depth and an important role in society, The research was conducted at the Study Center of Hillah Teaching Hospital on a sample of individuals administrative and technical staff , This study determines  the lack of a comprehensive strategy in Establishing a model for effective knowledge behavior in an effective scientific, The research is based on a case study and direct interviews and using the Statistical Package for the Social Sciences (SPSS). The results showed that an availability of requirements for knowledge development and knowledge evaluation at the Hospital, but; lack of moral support at the hospital for providing training for staff on computer skills and software, Rather than The research focus on creating new units that should keep pace with environmental changes of knowledge performance. Pages 1246 to 1259

The Globalization of Accounting: The Mutual Impact between the Globalization and Accounting

Asaad Hameed Hamzaha, Wasan yahia Ahmedb, Hayder  Matloob Koshanc, Qassim Mohammed Abdulleh Al Baajd*, aMinistry of Higher Education and Scientific Research Scholarships and Cultural Relations, Baghdad, Iraq, bFaculty of Administration and Economics, Mustansiriyah University, Baghdad, Iraq, c,dFaculty of Administration and Economics, University of AL-Qadisiyah , Diwania, Iraq, Email: aassad_ah@yahoo.com,  bwasan_savini@uomustansiriyah.edu.iq,  chayder.koshan@qu.edu.iq,  dkasem.mohamad@qu.edu.iq

The paper aims to explore the concept of globalization in accounting through seeing the accounting vision as well as identifying the concept of its origin and the factors that lead to it as well. The paper also aims to identify the factors that stimulate accountability in the direction of globalization, as well as not knowing the challenges of globalization and the role of accounting in facing them. The current study relies on a descriptive analytical approach to the achievement of the study objectives. The results show that the main objective of performing the accounting functions is to prepare and provide the financial and economic information available for economic decision-making purposes. Globalization as a phenomenon includes accounting advantages and disadvantages that encourage and stimulate competition between countries, particularly in the economic field. The results also show that it is possible to deal with and adapt to globalization in order to focus on positive aspects and their development and to try to reduce or limit negative aspects. The task of developing a method of accounting education that corresponds to the age of globalization, is essential. There is a very close relationship between the role of accounting and the role of globalization. The failure of the accounting profession to play the required role in the era of globalization, leads to catastrophic economic results that reduce the opportunities for economic development. Pages 1260 to 1271

Planting Productive Trees in the Countryside of Jerusalem during the 17th Century AD in light of Jerusalem Sharia Court's Records

Shadia Hassan Al-Adwana, Ekhlas Mohammad Al-Eidib, aAssociate Professor, Balqa Applied University, Amman University College, bAssistant Professor, Balqa Applied University, Aqaba University College, Email: aD-Shadiahaladwan@hotmail.com,  bd.ekhlas1979@bau.edu.jo

This study examines the agricultural sector in the countryside of Jerusalem during the 17th century, focusing mainly on the cultivation of productive trees such as figs, olives, grapes, quince, apples, etc… These products represent the mainstay of agriculture in the countryside of Jerusalem during the period of the study. i.e. in the 17th century. The study gives an idea about the types of agricultural lands in Palestine in general and in the city of Jerusalem in particular. The study is based on the descriptive historical approach. The historical data was collected from the records of the 17th-century Islamic Court of Jerusalem, focusing mainly on the documents concerning the cultivation of productive trees in the countryside of Jerusalem and the various dealings that ensued. The findings of the study revealed that there were various kinds of sales and purchases of the productive trees in villages within the countryside of Jerusalem, namely, the direct purchase between individuals, Waqf land, the agricultural properties of orphans, sale in installments, and credit sale. Additionally, the study indicated that olive, figs, and grape trees were the most prevalent productive trees in rural areas of Jerusalem. Pages 1272 to 1289

The Apocalyptic Image of the World in T. S. Eliot's "The Waste Land"

Haider Jabr Mihsina, aCollege of Education, Kufa University, Iraq, Email: aHayderj.mohsin@uokufa.edu.iq">haideralkuzaiy@gmail.com,Hayderj.mohsin@uokufa.edu.iq

Thomas Stearn Eliot is one of the outstanding figures of the twentieth Century English literature. He wrote poetry that has been described as apocalyptic in the present history. The purpose of this paper is to discuss the apocalyptic theme in Eliot's celebrated poem "The Waste Land". It depicts an image of a divinely and rationally lost faithfulness and an apocalyptic barrenness of our modern world. The poem is not merely a reflection of personal hopelessness and depression, but a view of the total spiritual exhaustion that has overwhelmed the modern world. This total spiritual exhaustion is emphasized through a range of parallels and contrasts of the imagery in the poem; imagery that is stemmed from Eliot's wide knowledge of European culture, world religions and mythology. According to Eliot, impending apocalypse is a cause of world’s civilization’s decadence. Further, he discovers the eventual responsibility that humanity owns is for its own desolation and salvation. Pages 1290 to 1297

Evaluation of Science Technology Market Development in the Context of Integration: The Case of Ethnic Minorities and Mountainous Areas in Vietnam

Trinh Thi Thanh Thuya, Dang Thanh Phuongb, Le Huy Khoic, Doan Thi Mai Huongd*, Nguyen Thi Lan Huonge, a,b,cVietnam Institute of Industrial and Trade Policy and Strategy, Ministry of Industry and Trade, 17 Yet Kieu road, Hai Ba Trung district, Hanoi, Vietnam, dUniversity of Labour and Social Affairs, 43 Tran Duy Hung road, Cau Giay district, Hanoi, Vietnam, eAcademy of Finance, 58 Le Van Hien road, Bac Tu Liem district, Hanoi, Vietnam, Email: d*huongdoanthimai@yahoo.com

The main objective of this study was to identify, evaluate, and to measure the attributes of the science technology market development in the context of integration in the ethnic minorities and mountainous areas in Vietnam. Data was collected from survey results in ethnic minority and mountainous areas in Vietnam; respondents are State management agencies, Associations and social organizations, Enterprises, Production and business establishments; Experts, Officials; data collection period was from April 2018 to June 2019. Based on the collected data, we used qualitative and quantitative research methods with calculation and statistical tools to analyze, evaluate, and to measure the current situation of science technology market development in the context of integration in ethnic minority and mountainous areas in Vietnam. The results show that the reality of science technology market development in the context of integration in ethnic minority and mountainous areas in Vietnam include three (03) contents. Based on the findings, some recommendations are given to improve the development of science technology market in ethnic minority and mountainous areas in Vietnam. Pages 1298 to 1317

Turkish Attitude on the Chechen Problem 1994-1999

Shatha Faisal Rashoa, aAssist. Prof. University of Al-Hamdaniya, Email: adr.mdksh@gmail.com

The Chechen issue has old national and religious motives and reasons, which resulted from the reality of the Russian occupation of this region, which imposed on it a new character and contrary to its cultural and cultural heritage, and Russian control and the abolition of the cultural identity of the Chechen people throughout the Russian and Soviet era, which collapsed in the year 1990 AD, resulted from the dissolution of the Soviet Union, which The most prominent hopes and aspirations of many people's for liberation and independence existed for the presence, but the Russian response was violent and strong. The Russian Federation rejected the independence of Chechnya and fought with it a military war between 1994-1999, which ended with the restoration of Russian control over Chechnya. Turkey had an important attitude on this war as a result of the Islamic religious connection with the Chechen people and the civilization and cultural heritage that Chechnya was associated with Turkey during the Ottoman period and the control of these areas and the transfer of religion and Islamic heritage to it. In the Turkish Republican era, Turkey, despite its western nationalist approach far from The Islamic pattern, as it dealt with the issue of Chechnya in two ways. The first is that it demonstrated sympathy and a tendency to support the cause of the Chechen people on the surface as a Muslim people to gain the trust of the Turkish Muslim people and other Islamic peoples, and the second from the point of view of the nature of Turkish interests It is linked to Western interests, its membership in NATO, its urgent desire to join the European Union, and thus rejected Russian policy in the areas that belonged to the Soviet Union. Pages 1318 to 1328

The Economic, Social, and Cultural Facts of Oman’s Souks in Pre-Islamic Period

Hadeel Ghalib Abbasa, aHistory Department, Ibn Rushed College of Education for Humanitarian Studies, University of Baghdad, Iraq, Email: ahadeel.ghalib8876@gmail.com">hadeel.abbas@ircoedu.uobaghdad.edu.iq,hadeel.ghalib8876@gmail.com

Most historical sources point out that the period extending from the first century before Christ until the fifth century (BC), markets could play a very vital role in making progress and prosperity of economic life as important centers for polarizing trade together with a vital field of financial activity. Thus, they are regarded as a basic element in the flourishing of society because they were centers of buying, selling and striking bargains and transactions as well as they could distribute agricultural and occupational products. At that time, Oman’s markets have come longways in their development, marketplace and they varied in their roles, or ways of organization, locations, kinds until they became very interrelated to all aspects of Arab lives including religious, cultural, economic and social. This research aims at identifying the basic facts and data of economic, social and cultural aspects of Oman’s markets in pre-Islamic periods through reviewing historical sources and references in that connection. Pages 1329 to 1341

Increase the Education Motivation According to the Amamah Al-Bahili History

Sulaemang La, Fatirahb, Jabal Nurc, Nasruddin Sd, Email: asulaemang_iain@yahoo.co.id,  btira_idha@yahoo.co.id,  cjabalnursibal@gmail.com,  dnasruddinsul@gmail.com

The problem is how to increase educational motivation according to the tradition of Amamah Al-Bahili, means that the Hadith about edu-cational education according to the tradition of Amamah Al-Bahili's visitation and about educational motivation according to the thought of Amamah Al-Bahili. While, the purpose of this study is to learn about how to increase educational motivation, to find out the meaning of Hadith with educational motivation, and to find out the rationality of Hadith about educational motivation according to the Hadith devel-opment of Amamah Al-Bahili. This research is a library research that to get a broader and deeper understanding of motivational education according to the Hadith study of Amamah Al-Bahili. The method was used by a qualitative method with to obtain stored data, which contains meaning, actual data, and definite data. The method used by Hadith which discusses the improvement of educational motivation according to the collection of Amamah Al-Bahili. The researcher also uses by the method of tahlili, which explains traditions by studying all its sources and revealing its purpose, and looking for everyone who wants to be visited. The results are how to increase educational motivation according to the research tradition of Amamah Al-Bahili, how the meaning of the Hadith about educational motivation according to the educational tradition of Amamah Al-Bahili, and how is the rationality of Hadith about educational motivation according to the research tradition of Amamah Al-Bahili. Pages 1342 to 1359

Towards a Muslim Friendly Destination: Halal Certification and its Imperative to Hotel Industry in South Korea

Alaa Nimer Abukhalifeh*, Ahmad Puad Mat Som, Kishor Chandran, 

a,c Sol International Hospitality Management School, Woosong University, Daejeon South Korea, 34606, bFaculty of Applied Social Sciences, Universiti Sultan Zainal Abidin Terengganu, Malaysia, Email: *dr.abukhalifeh@gmail.com

The growth of the Muslim travellers has meant that Muslim travellers are becoming a significant segment, which will affect the global tourism industry. In non-Islamic context, halal tourism is relatively under-researched and an increasing number of destinations including South Korea are keen on tapping into this segment and adapting their services to take into account the unique faith-based needs of Muslim travellers. In South Korea, a growing number of tourists visit for leisure, with an increasing trend of visitors from the Muslim majority nations. A great deal of activities has been undertaken to draw the attention of these travellers, including offering hotel facilities as per the religious convictions of Muslim visitors. Because of the above pattern, it is accordingly imperative to examine the present strategies and administrative system to identify and certify halal or shariah-compliant hotels and F&B establishments in South Korea. The investigation was conducted utilising subjective research whereby the data was collected using multiple interviews of the authorities regarding this matter. The findings of this research will be provided to expert bodies and industry authorities to revisit the current arrangements for having halal certifications for hotels and F&B establishments in South Korea. The findings of this research will present hoteliers with the required knowledge, prospects and difficulties that they might need to consider before initiating any halal certified hotels in South Korea. Pages 1360 to 1373

Leadership Comparison Model at Higher University: Contingency Friendler Method; Path-Goal Theory Method and Harsey and Blanchard Method

Titi Larasa*, Nindyo Cahyo Kresnantob, Rini Rahartic, Nurwiyantad, Hasan Basrie, Bambang Jatmikof, a,b,c,dFaculty of Economic, Universitas Janabadra Yogyakarta, Indonesia, eFaculty of Economic, UIN Maulana Malik Ibrahim Malang, Indonesia, fUniversitas Muhammadiyah Yogyakarta, Email: a*titilaras07@gmail.com

This research aim is to analyze the University leadership model. It uses  friedler contingency, path-goal theory and Harsey and Blanchard methods. This study focuses on problem of poor leadership in universities. The research approach is descriptive-qualitative. The results of Friedler model show that leaders performance depend on two interrelated aspects: (a) leader ability to control and influence; (b) the leader basic motivation in relation to task with others. Path goal theory identifies four leadership styles: (a) Directive Leadership; (2) Supportive Leadership; (3) Participative Leadership and (4) Achievement Oriented Leadership. Harsey's and Blanchard's theory showed  the effective leader behavior depends on readiness level the followers. The readiness is defined as the ability and willingness level of followers to accomplish the tasks of four specific leader behaviors: (1) telling (level of task orientation); (2) Selling (high-task orientation - high relationship), leaders provide steering behavior and supportive behavior; (3) Participating (low task orientation - high relationship) and (4) Delegating (low task orientation - low relationship). Pages 1374 to 1387

Lean Accounting Techniques in the E-Commerce and its Impact on Efficiency of Performance: An Empirical Study in the Branches of Insurance Companies

Mohammed Fadhil Neamaha, Azhar Abed Sabbar. Lectureb, Abdulridha H. Saudc, a,bLecture at Department of Accounting, Kerbala Technical Institute, Al-Furat Al-Awsat Technical University, 56001, Kerbala, Iraq, cAdministratiove Department, College of Management and Economics, University of Sumer, Iraq, Email: amohammednehma1@gmail.com, bAzhaarmays@gmail.com, cridha.saud@uos.edu.iq

The research aims to reveal the effectiveness of lean accounting techniques that depend on flexible or lean production, which aims to maximize the value provided to the customer by reducing costs and enhancing quality by identifying enhanced performance activities, especially in light of developments in the economic arena and transformations in the field of information technology in an internationally open-world due to the transformation in the field of electronic commerce, which reflected on the performance of companies by increasing domestic and foreign competition, so the research focused on what is the lean accounting in the evaluation of electronic commerce, which is measured by the efficiency of the companies ’performance and the extent of its application and the existing culture of their employees and knowledge of the importance of electronic commerce and evaluating profitable production lines for corporate and expand the target base. Pages 1388 to 1406