American Journal of Economics and Business Management 2022-12-01T17:37:57+05:00 Editor of Journal Open Journal Systems <p align="justify"><strong>American Journal of Economics and Business Management (AJEBM)</strong> is a double-blind peer-reviewed, bi-monthly e-journal from the USA, with a strong Editorial Board and a tested rapid peer review system. <strong>AJEBM</strong> intends to contribute to the development and deployment of knowledge on management, marketing, finance, economics, banking, accounting, human resources management, international business, hotel and tourism, entrepreneurship development, business ethics, and public administration; thus feeding scholars, researchers, and practitioners with valuable new insights from theory and practice.</p> Moderate of Self Control on the Effect of Financial Literacy and Demographic Factors on the Saving Behavior of Millennial Employees in the City of Denpasar 2022-10-23T14:15:29+05:00 I Made Yogiarta I Nyoman Suriani LGP Sri Ekajayanti AA Media Martadiani <p>Employees of a company today face various challenges including limited financial resources and rising cost of living. Therefore, knowledge in personal financial management is needed to help them make the right financial decisions. This study aims to analyze the variables that influence the saving behavior of millennial employees in the city of Denpasar. The character of the millennial generation who is impulsive in shopping and poor financial planning must be immediately given a solution. The millennial generation is the only community that most closely follows the development of the times. The achievement of this need if it can be controlled, it will lead to consumptive behavior. On the other hand, if it cannot be controlled, it will lead to consumptive behavior. Consumptive behavior occurs because of excessive consumption intentions. Financial literacy and the ability to use financial technology are basic needs for everyone to avoid financial problems. Financial difficulties are not only a function of income alone (low income), financial difficulties can also arise if there are errors in financial management such as misuse of credit, and the absence of financial planning. This study aims to analyze the moderating role of Life Style on the influence of financial literacy and financial technology on the consumptive behavior of the millennial generation in Denpasar. The subject of this study is the millennial generation in Denpasar City. Measurement and descriptive analysis were carried out to obtain a picture or portrait of the respondents. The results of these descriptive measurements are then used as the basis for conducting statistical analysis. Data were collected through a questionnaire instrument (Likert Scale) which had been tested for validity and reliability. While the sample is determined as many as 95 people with incidental sampling technique. Result show directly found evidence that the hypothesized demographic and self-control factors can contribute or participate, but on the other hand there are findings that financial literacy variables are less than optimal in increasing saving behavior. The main finding is that financial literacy and demographic factors do not depend on self-control in increasing saving behavior. Based on these empirical findings it can be suggested that millennial employees should be able to apply knowledge about financial literacy so that they can improve saving behavior by prioritizing needs rather than wants. how to apply his financial knowledge or financial literacy in his personal life, for example, such as designing a shopping list so that he can buy more needed items so that financial managers can be controlled, so that even though at that time there are items that are on discount or promos they can control their desires.</p> 2022-11-03T00:00:00+05:00 Copyright (c) 2022 I Made Yogiarta, I Nyoman Suriani, LGP Sri Ekajayanti, AA Media Martadiani The Evaluation of the Impact of Competition on the Profitability of Commercial Banks in Iraq 2022-10-28T04:03:22+05:00 Ameen Fahad Jayed <p>The increase in the number of banks and the increase in the needs of customers and banking products and the entry of technology into the banking business have led to an increase in the intensity of competition in the banking sector in Iraq, and the impact of competition in the banking sector on the profitability of banks has not been studied. Banking and risk reduction are important in many aspects. This paper studies the impact of competition on profitability in the Iraqi banking sector using an OLS estimator through a data set of 21 commercial banks in the Iraqi Stock Exchange. The main results showed that the high competition index leads to the achievement of lower profits by Iraqi banks, because these banks tend to reduce the degree of risks they bear, which in turn brings profits, which is measured through the return on shares and net investment. In addition, our empirical results also show that banks tend to increase collateral to reduce risk when faced with increased competition.</p> 2022-11-03T00:00:00+05:00 Copyright (c) 2022 Ameen Fahad Jayed The Importance of Value Added Tax (VAT) in the Economic Growth 2022-11-05T15:00:27+05:00 Dilmurod Khurmatilloevich Akhmadaliev <p>The purpose of this study is researching of an importance of VAT as a source of revenue for balancing the government budgets. This study examines the extensive literature, concentrating on theory and empirical studies, on the relationship between VAT revenue and economic growth of China.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Institutional Basis of Digitalization of Management Activity of Food Industry Enterprises in Uzbekistan 2022-11-05T17:38:32+05:00 Nasibakhon Khasanovna Akhmedova Kakhkhorali Kurbonali ugli HOMIDOV <p>The modern conditions of the food industry in the economy of our country require enterprises to develop a sustainable development model that is the basis of their business strategy. The excessive influence of external fundamental factors, the growth of market competition in the food industry and the desire to enter international markets force the organization's leaders to formulate an economically effective strategy for sustainable development.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Transition to International Financial Reporting Standards 2022-11-05T17:40:49+05:00 Dilnoza Abdurakhimovna Chilmatova <p>The article provides an overview of the essence of the International Financial Reporting Standards (IFRS), the work carried out to ensure the implementation of Presidential Degree 4611 and the modern methods of teaching the International Financial Reporting Standards, the need for certification of teachers of financial reporting in higher education institutions, international financial reporting standards. (IFRS) adaptation and measures taken in this regard, opinions on the activities of accredited training centers in the development of IFRS.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Approaches to Regulating Labor Migration 2022-11-05T17:42:23+05:00 Murodjon Shokirjonovich Goziev <p>Labor migration is an integral part of the labor market. In the conditions of the liberalization of the economy, migration flows began to be directed from a certain region and country to another country. While labor migration brings certain advantages to donor and recipient countries, it also creates some challenges.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Improvement of Organizational and Economic Mechanisms of Management in Food Industry Enterprises in Innovative Development of the Economy 2022-11-05T17:44:05+05:00 Kakhkhorali Kurbonali Ugli Homidov <p>In this article , as a result of the rapid growth of the need for food products in the world, to increase the well-being and quality of life of the population, to provide the population with food products, to eliminate the problem of food safety, to raise the place of Uzbekistan in the ranking of the global food safety index. food industry enterprises are setting new requirements for improving the organizational and economic mechanisms of management activities and increasing their efficiency. Therefore, the effectiveness of investments and the use of digital technologies in the management of food industry enterprises and increasing the competitiveness of the enterprise was considered.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Theoretical Issues of Implementing Effective Use of Local Budgets Funds 2022-11-05T17:45:36+05:00 Sanobar Yakubovna Ismoilova <p>The article sets out the principles that are bound to serve as a basis for ensuring the effective use of local budgets in Uzbekistan. Conclusions were made on general and specific principles and their application, developing necessary recommendations.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Foreign Experiences of Organizing Financial Independence of Higher Education Institutions 2022-11-05T17:47:03+05:00 Zamir Islomovich Jumakulov <p>The article describes the experiences of financing higher education in developed foreign countries today.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 System of Economic and Social Efficiency Evaluation Indicators of Housing and Communal Services 2022-11-05T17:48:31+05:00 Nodirakhon Kurbanovna Juraeva <p>This article analyzes the state of housing and communal services in Uzbekistan. Based on the analysis, a new methodology for evaluating the socio-economic efficiency of this sector is recommended.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Formation of New Economic Mechanisms in the Field of Education 2022-11-05T17:50:04+05:00 Dilshodjon Rakhmanalievich Khakimov Dilbarjon Kurbanov Azizbek Abdukakhkhorovich Khalildinov <p>The article analyzes new economic mechanisms in the field of education, in particular, new mechanisms of state financing of education, i.e. quasi-market, contract, voucherization, direct and indirect directions of state financing of higher education, etc.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 The Importance of Rational Use of Natural Resources in the Economy and Specific Features of its Management 2022-11-05T17:52:23+05:00 Azizbek Abdukakhkhorovich Khalildinov Shohrukh Shukhratovich Ashurov <p>The article describes the principles and signs of managing the rational use of natural resources. In addition, the possibilities of its use in Uzbekistan have been determined.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Nature of Labor Migration and Characteristics of its Emergence 2022-11-05T17:54:03+05:00 Elyorjon Tursunali Ugli Khamidov <p>Human migration is as old as mankind. People have always sought better conditions, a milder climate, a safer environment, and wider socio-economic comforts. But the consequences of such actions will certainly have a serious impact on the families left behind. The reason for migration has remained unchanged for centuries, that is, to improve one's living conditions. Humanity always tries to move to a better environment. It is not important that this area is in another city, region or even another country.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Improving the Strategy of Wholesale Marketing Services 2022-11-05T17:55:33+05:00 Khoshimjon Urinboyevich Khaydarov <p>In this article, in order to ensure the socio-economic significance of wholesale trade, the focus is on the organization of high-level service based on international experience, the division of wholesale trade into groups, the organization of a logistics center, and the provision of structural elements.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 The Development of Insurance as an Important Area of Social Protection 2022-11-05T17:56:58+05:00 Khoshimjon Urinboyevich Khaydarov <p>The article deals with the issues of insurance, which is a specific non-commercial form of insurance and features in the republic, the level of its development, current problems of insurance, segments, place in the social protection of citizens, participation in the financial market and their role in insurance activities. In addition, the article discusses the need to introduce new approaches to the insurance activities of Uzbekistan, its advantages, and based on the experience of foreign countries, suggestions and recommendations are given.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Procedures for the New Era of Auditing Activity in Uzbekistan 2022-11-05T17:58:21+05:00 Anvar Mamayunusovich Madaminov <p>In order to create an effective organizational and legal mechanism for the regulation of auditing activities in Uzbekistan based on international practice principles, to further improve corporate management, to bring and systematize rules and norms and regulatory documents into a single regulatory legal document, on February 25, 2021, a new version of "Auditing Activities" was adopted. "law" was adopted.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Main Directions of Development of Fruit and Vegetable Clusters in Agriculture of Uzbekistan 2022-11-05T17:59:51+05:00 Muazzam Sultonbekovna Mannopova <p>This article covers the advantages of the cluster system, the peculiarities of the development of fruit vegetable clusters in Uzbekistan, the main tasks set for their improvement and the work done.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Topical Issues of Poverty and Unemployment Reduction, Comprehensive Protection of Labor Migrants and Creation of Decent Jobs 2022-11-05T18:03:34+05:00 Ergash Muydinov <p>This paper presents an assessment of trends in poverty and inequality in the country. The paper examines various definitions and indicators of poverty, inequality, social exclusion, vulnerability and resilience, and concludes that data on income poverty provide important but incomplete information on the region's sustainable development challenges, which is typical of countries with a medium income level.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Statistical Analysis of Regional Classification of Population Income 2022-11-05T18:05:04+05:00 Muhammadkhon Yakhyakhon Ugli Muydinov <p>this article covers the issues of assessing the income of the population in the Republic of Uzbekistan, improving living conditions, studying the regional distribution of the income of the population and analyzing the current situation.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Specific Features of Modernization of Service Sector 2022-11-05T18:06:39+05:00 Abdumalik Abdusalomovich Oripov <p>This article examines the specific aspects of the modernization of the service sector, existing approaches to this issue, possible opportunities and problems. At the same time, in the process of modernization of the service sector, the issues of ensuring the employment of the population were considered.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Innovative Changes and Tendencies in the Development of Statistics 2022-11-05T18:08:09+05:00 Dilshodakhon Eshmukhammadovna Safarova <p>This article reveals the main directions of reforms carried out in the modern period in the field of statistics of the Republic of Uzbekistan. In particular, the authors noted that at present, a whole range of activities has already been carried out in the statistical industry of the Republic of Uzbekistan, which has made it possible to achieve certain results in national and international rankings.</p> <p>The research of the authors of the article states that reforms in the field of statistics of the Republic of Uzbekistan are being carried out in such areas as improving the organizational and legal infrastructure, developing the statistical infrastructure, establishing optimal interaction between providers and users of statistical data, effective development of information and communication infrastructure, improving sectoral and regional statistics , improving the quality of training and comprehensive development of staff, improving the country's performance in the World Bank's Statistical Capacity Index.</p> <p>The author notes that recently a lot of work has been done to bring a number of indicators of macroeconomic and social statistics, methods of statistical assessment of the shadow economy, tourism statistics, employment, environmental accounting, transport, public finance and other sectors in line with the requirements of international standards, a thorough preparation for censuses (population, agriculture, business), etc.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Financial Activity of Small Business and Business Subjects and Factors Affecting It 2022-11-05T18:09:42+05:00 Rustam Abdurakhmonovich Sufiev <p>The article deals with the issues of financial activities of small business and entrepreneurship, and the factors affecting the financial activities.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Innovation Transfer: Ideas and Developments in the Interpretation of Supply and Demand Functions 2022-11-05T18:11:13+05:00 Dilshodjon Akhmadjonovich Urinov <p>In this article it is considered features of the market of innovations, questions of formation of supply and demand on innovations and factors of influence on them. On the basis of the carried-out analysis offers and recommendations about improvement of the market of innovations in our country are submitted.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Modernization of the Accounting System in Accordance with International Requirements 2022-11-05T18:12:45+05:00 Gulmira Azatovna Yuldasheva <p>The development and expansion of innovative projects, which are so necessary in this period of development of our national economy, requires the attraction of additional foreign investment. Accordingly, our national financial statements must be prepared in accordance with the requirements of International Financial Reporting Standards (IFRS) and ensure that national companies are more attractive to investors for foreign investors. The article discusses the issues of necessity and expediency of application (IFRS), which is confirmed by the objective need for accurate and understandable financial statements for the investor, as well as the issues of modernizing financial reporting in accordance with the requirements of International Financial Reporting Standards (IFRS).</p> <p>The article describes the procedure for the transition to international financial accounting standards, the essence of which is to consistently identify differences in accounting according to national and international standards and make appropriate adjustments to national reporting so that it meets the requirements of IFRS. Modernization is a complex, creative process that requires deep knowledge and professional competence of the employees responsible for its implementation.</p> <p>The article discusses the positive benefits from the introduction of IFRS, as well as the problems that enterprises, audit companies, educational institutions will face, which provide basic professional accounting education in the process of transition to the use of international standards.</p> 2022-11-05T00:00:00+05:00 Copyright (c) 2022 Formulation of Financial Policy in Providing Financial Security in Enterprises 2022-11-08T16:44:19+05:00 Zarif Oripovich Ahrorov <p>The importance of financial policy is important in ensuring financial security in enterprises. The article discusses the goals and tasks of forming a financial policy in the financial activities of enterprises, organizing a financial strategy at different levels of financial policy.</p> 2022-11-08T00:00:00+05:00 Copyright (c) 2022 Analysis the Impact of Financial Inclusion on the Quality of Banking Service and Financial Stability: For a Sample of Banks Listed in the Iraq Stock Exchange 2022-11-09T15:55:04+05:00 Mohamed Samir Dhaireb Latifa Safi Fadl <p>ygoal of this SearchTo get acquainted with the theoretical and intellectual aspects And the The impact of financial inclusion on the quality of banking service.and financial stabilityI applied this Search On a sample of banks listed in the Iraq Stock Exchange, which were selected according to accounting and international standards. Among other banks that apply these standardsas well as To its great activity in the banking business, which is (the Bank of thea Heli Iraqi United Investment Bank Investment Bank of Iraq Iraqi Commercial Bank For the Credit Bank of Iraq tofor (2004-2020) has been suse The descriptive and analytical approach in describing all the variables, analyzing them and measuring them through the actual financial data available by the banks and the study sample. With the aim of evaluating and measuring the future variable (financial inclusion) and dependent variables (banking service quality).(and financial stability)and analysis of the correlation andExceptDispute between them and explain it, if you aska jobBass Variance Analysisusea program (SPSS) to measure correlation anda An impact between the results of financial inclusion and the quality of the banking service used in the Research and financial stability.</p> <p>has reached search To a number of conclusions within the framework of its main and subsidiary hypotheses, the most important of which was the existence of a relationship and impact of financial inclusion and the quality of banking service on the banking institution and financial stability.</p> 2022-11-09T00:00:00+05:00 Copyright (c) 2022 The Effect of Free Cash Flow on the Efficiency of Investment Decisions in a Sample of Iraqi Companies Listed on the Iraqi Stock Exchange 2022-11-10T17:12:23+05:00 Hashim Hayder Yousef Dr. Hassnain Kazem Ojah <p>The research aims to measure the impact of free cash flow on the efficiency of investment decisions, and this goal is achieved by identifying the concept of free cash flow and the concept of the efficiency of investment decisions, and identifying the impact of cash flow on the efficiency of investment decisions, by relying on annual financial reports data for a sample of Iraqi companies Listed in the Iraq Stock Exchange, which numbered (27) companies, represented by (15) companies from the banking sector, (8) companies from the industrial sector and (4) companies from the insurance sector for the period from (2011-2020).</p> <p>For the purpose of measuring free cash flow, the model (Brigham &amp; Houston, 2019) was used, and the model (Richardson, 2006) was used to measure the efficiency of investment decisions.</p> <p>The research reached several results, the most important of which is that there is a statistically significant effect of free cash flow on the efficiency of investment decisions.</p> <p>The most important thing recommended by the researcher is the need for companies listed in the Iraqi Stock Exchange to provide sufficient information about the free cash flow (FCF) and optional disclosure about it because this disclosure provides important information for all parties that have interests and objectives linked to the firm, and helps them in making investment decisions related to the firm as well. Study and analyze the financial data for making investment decisions in detail and follow the methods of evaluating investment projects (economic feasibility study) to prevent wrong (sub-optimal) investment decisions that result in huge irreversible losses.</p> 2022-11-10T00:00:00+05:00 Copyright (c) 2022 Fostering Self-Reliance and Capability building in the Nigerian Army: Making a Case for Functional Entrepreneurial Education 2022-11-14T12:11:13+05:00 Dr. Ubabudu. Mary Chinelo Maj. General Yunusa Muhammad K. <p>The Nigerian Army Tertiary Institutions (hence, NATIs) are investigated to determine the extent of their integration of entrepreneurial education into their curriculum. The study’s population included 1,310 students who received entrepreneurial education in NATIs. A random sample of 300 respondents was chosen using Krejcie and Morgan (1970) table to estimate the sample size. Five NATIs from various parts of the country were chosen at random. A total of 60 respondents were chosen from each of the NATIs. The instrument’s reliability was tested using the Cronbach's Coefficient alpha, which yielded a value of 0.78, and the validity of the instrument was confirmed by five specialists. After confirming the questionnaire’s reliability and validity, it was distributed to 300 respondents. The data was summarized and simplified using descriptive analysis in this study. The descriptive analysis metrics employed in the data, discussion of results and interpretations were frequencies, totals, range, and percentages. It was found that about 50% of the respondents indicated that the entrepreneurial education received did not prepare them to become self-reliant nor did it equip them with the tools to succeed in initiating and sustaining entrepreneurial endeavors. The majority of respondents (60%) reported that their entrepreneurial education has not provided them with the necessary knowledge and broad mindsets to contribute to the growth of the economy. Recommendations were made based on the findings.</p> 2022-11-14T00:00:00+05:00 Copyright (c) 2022 Determinants of Lending-Borrowing in a Credit Rationed Economy 2022-11-14T14:37:06+05:00 Indu Choudhary Punam Tyagi <p>Credit markets worldwide are characterized by the problem of asymmetric information. This asymmetry of information creates a wedge between the intended and the actual amount of lending. The situation is particularly acute in the case of economies that have a low score on economic growth and development. At times, this gets manifested in the form of existence of dualism in credit markets. India being a developing nation faces a similar situation reflecting in the parallel existence of a formal and an informal credit market, none being less in importance than the other.</p> 2022-11-14T00:00:00+05:00 Copyright (c) 2022 Liver Structure and Functions, Hepatocytes Information About 2022-11-15T17:33:13+05:00 Asfandyorov Javodbek Mirzaali o’g’li Xushmurodov Doniyor Turg'un o'g'li Aminova Mohinur Normurod qizi Nazarov Asadjon Fozil o’g’li Sunnatullayeva Madina Zokir qizi <p>This article discusses the liver, one of the internal organs of living organisms. Liver is one of the most important organs in our body. It helps digest food, synthesizes substances necessary for life, and removes toxins from the body. The liver plays an important role in the digestion of food and the absorption of nutrients from the intestine into the blood, mainly by producing bile. In addition, the liver performs a protective function by neutralizing toxic substances that are formed in the metabolism or entered from the outside. If the liver stops working, it can cause serious problems for the whole body.</p> 2022-11-15T00:00:00+05:00 Copyright (c) 2022 Financial Support of Business Subjects in the Innovative Development of the Economy 2022-11-21T13:36:24+05:00 Daniyarov Quatbay Dauirkhanovych <p>A strategy that takes into account the influence and approach of various conditions and factors that affect the country's development is legally based. The more complex the strategy, the more coordination is required between products and markets, production and budget, organizational structure and type of ownership, which leads to the need to create conditions and comprehensive use of factors.</p> 2022-11-21T00:00:00+05:00 Copyright (c) 2022 Role Artificial Intelligence in Reducing Product Costs Agricultural "Applied Study in the National Program for the Development of Wheat Cultivation in Iraq 2022-11-22T14:49:32+05:00 Ass. Pro. Dr. Mohammed Abdelwahid Flayyih Ass. Tea. Hadeel Ahmed Badr Ass. Tea. Shaymaa Majeed Saeed <p>The aim of the research is to identify contemporary technologies and their use in the agricultural sector, as it is a vital and important sector.</p> <p>As artificial intelligence techniques have been used to reduce the costs of the agricultural product represented by the cost of direct wages, as the reliance on traditional methods of cultivation and production leads to higher costs and crop production of low quality. The researchers relied on the inductive and deductive approach to enhance the theoretical aspect, while the practical aspect The researchers relied on analyzing the data obtained from the National Program for the Development of Wheat Cultivation in Iraq, and the researchers concluded that artificial intelligence has a major role in reducing the costs of the agricultural product represented by the costs of direct wages, which is reflected in the result in reducing costs.</p> 2022-11-22T00:00:00+05:00 Copyright (c) 2022 The Role of Compliance Control in Reducing Compliance Risk and its Reflection on Achieving Institutional Sustainability an Applied Study in the South Electricity Distribution Company - Muthanna Branch 2022-11-22T14:52:28+05:00 Maytham Abed Kadhim Fatima Saleh Mehdi ALGharban <p>The research aims to identify the role of compliance control in reducing the risks of compliance (compliance) and its reflection on achieving institutional sustainability. In the research sample company, the researcher reached a set of conclusions, the most important of which is the existence of a weakness in the internal control system applied in the research sample company, as well as a weakness in activating compliance control, while there is an inverse relationship between compliance control and the percentage of performance of the institutional dimension, as the more risks are reduced. Commitment The percentage of institutional performance has increased, while the most important recommendations are the necessity of activating compliance control in the company, the research sample, to reduce compliance risks and achieve a rise in the performance of the institutional dimension.</p> 2022-11-22T00:00:00+05:00 Copyright (c) 2022 The Effect of Pricing Strategies on Competitive Advantage 2022-11-22T14:54:59+05:00 Inam Abass Hamidi <p>The issue of price and pricing is one of the topics of great importance, as choosing the appropriate strategy for determining prices for products is linked to the decision-making process and achieving profits for the organization and thus determines the fate of the organization by the size of the market share first and secondly by achieving its competitive advantage. There are many studies that have identified types of strategies, each of which is used according to Market conditions and its features. Therefore, the process of determining the price of any product, whether it is a physical or service product, is carried out in light of those pricing strategies (the skimming strategy, the penetration strategy, the pricing strategy, the low cost strategy., the final price strategy .. etc.) and supply and demand, Each type of strategy has advantages that are used in the market, which consequently affects the competitive advantage between organizations or companies.</p> <p>Accordingly, the research methodology was determined by defining the research problem, which is how to choose the appropriate strategy to determine prices for products (material / service) under the circumstances of Iraq, which is characterized by an open economy with significant changes in the economic, political and social business environment, in addition to the presence of many competing companies that import Products by several countries for the same product at a very low price. As for the objectives of the study, it is necessary to determine the importance of perceiving and understanding senior management about the impact of decisions on choosing the appropriate pricing strategy on organized profits and market share and on achieving competitive advantage in the market.</p> <p>The importance of the study lies in the correlation of decisions and the choice of pricing strategy on the profits of the organization and on determining the competitive advantage in the market. As for the hypothesis of the study, there is a significant correlation between pricing strategies and the achievement of the competitive advantage of the organization.</p> 2022-11-22T00:00:00+05:00 Copyright (c) 2022 Measuring and Analyzing Productivity Indicators in the Iraqi General Insurance Company for the Period (2011-2020) 2022-11-22T15:04:20+05:00 Ali Abdulmunem Mahdi Alrikabi <p>The research aims to present the basic concepts of productivity and its importance. Determining the metrics used and the most important indicators affecting the productivity of the research sample company. This was done for the purpose of answering the research problem, which is the contribution of measuring productivity indicators to the production process of the Iraqi General Insurance Company? What is the most important indicator in the production process of the company? The research hypothesis was formulated to study and determine the relationship between productivity measurement indicators and the company's outputs. The Iraqi General Insurance Company was chosen as the research sample as it is the second largest and oldest insurance company in Iraq in terms of capital, productivity and human resources. One of the most important results of the research is the increase in productivity in general for the company. In addition, the increase in the company's productivity indicates that it was not exposed to losses and achieved profits during the study years, but in varying proportions. One of the recommendations of the research is the need for Iraqi insurance companies, especially government insurance companies, to pay attention to measuring and analyzing total and partial productivity. It is an indicator of the activity and performance of the insurance company during the financial year. And the establishment of a special section to measure and analyze productivity within the organizational structure of the Iraqi Insurance Company to periodically measure productivity indicators.</p> 2022-11-22T00:00:00+05:00 Copyright (c) 2022 Estimation of the Impact of Military Spending on Mauritania's Economic Growth for the Period 1990-2018 2022-11-24T14:48:39+05:00 Najah Hawar Saeed Al-bazzaz Esam hadi Al-salhi Salam Anwar Ahmed <p>The study examined the relationship between military spending and economic growth in Mauritania for the period 1990-2018 using VAR models and causality tests. The most important of the independent variables selected are the increase in government spending on the military as a proportion of GDP and labor force growth, as well as significant changes in capital protection. The most striking finding is that military spending has long-term effects. Total capital formation has also changed positively. The most important recommendation is that supporting security and stability can improve the prospects for economic growth in the country.</p> 2022-11-24T00:00:00+05:00 Copyright (c) 2022 Human Potential is a Way to Create a Competitive Advantage for Industrial Companies 2022-11-25T12:10:03+05:00 Dr. Haider Mohammed Jasim Dr. Almrshed Sattar. K Al-Muthanna Osamah adnan shakir <p>Human potential is a strategy for future success, and is the tools by which companies can achieve sustainability. The article provides an analysis of the factors of production in Russian companies, and explain human potential, competitive advantage, Classification of factors affecting production efficiency, identifies the most important productive factors that companies can invest in. The importance of the research topic is due to the fact that, despite the rather long period of research on the elements involved in the production process, a general systematic approach to the assessment of productive factors has not yet been developed. The authors classified the productive elements into three groups (technical, human potential and organizational). The authors made a calculation by using the (value-added) method for group of Russian companies for the period 2014-2018. The study reached a set of conclusions about the applicability of the method evaluating the factors of production, in order to determine the best investment factors for companies. The study finding that the factor (human potential) is the best investment for companies. Therefore, the study recommended companies direct their spending towards human capital, invest in human potential, it is more valuable to companies than other assets. Companies must manage and develop it. Thus, human potential is the main driver of companies, and its investment leads company's ownership of a competitive and continuous advantage in the markets.</p> 2022-11-25T00:00:00+05:00 Copyright (c) 2022 Management Accounting Strategies and Financial Performance of Listed Brewery and Food Product Manufacturing Companies in Nigeria 2022-11-28T12:31:26+05:00 Ukehinakachi Chuku Onowu, Joseph Uche Tamunoemi Bruce LongJohn <p>The study examined management accounting strategies and financial performance of listed brewery and food product companies of Nigeria. The specific objective of the study was among others; to examine the relationship between cost control and reduction and earnings per share of listed brewery and food product companies of Nigeria. Also, to examine the relationship between cash management and earnings per share of listed brewery and food product companies of Nigeria. Ex-post facto research design was employed. Population of the study is seventeen (17) listed brewery and food products manufacturing companies on the floor of the Nigerian Stock Exchange (NSE) as at 31 August 2022. A total of thirteen (13) companies were operating within period of 2012 to 2021 and have financial statements available and assessable to date, which give the accessible same size of the study. The instrument of the study is secondary data. The formulated research questions were analyzed with descriptive statistics, while simple regression analysis was adopted to test the hypotheses. The findings of the study among others were that; there is significant relationship between cost control and reduction and earnings per share of listed breweries companies of Nigeria. There is significant relationship between cash management and earnings per share of listed breweries companies of Nigeria. From the findings the following recommendations were made among others; from practice perspective, this study recommends the continuous invention and enhancement of cost reduction and control practices, as it is one of the most highly used management accounting practice by brewery and food product manufacturing companies that contributes significantly and positively to financial performance. There is need to create awareness on the impact of cash management on financial performance of brewery and food product manufacturing firms in Nigeria. Brewery and food product firms should also continue using cash management in order to identify financing and investing opportunities. For continuous contribution of inventory management on financial performance of brewery and food product companies, there should be a cut-off date in order to ensure that there is no transaction that takes place during the inventory cycle count activities, which ensures that the records of physical stock and the recording system are accurate.</p> 2022-11-28T00:00:00+05:00 Copyright (c) 2022 The Chinese Experience of Increasing the Competitiveness of the National Economy and the Possibilities of Effective use it in the Economy of Uzbekistan 2022-11-29T10:49:15+05:00 Tursunov Bekmukhammad Omonovich <p>The article examines the processes related to the foreign experience of increasing the competitiveness of the national economy and the possibilities of its effective use. The role of the conditions and factors of the implementation of competitiveness of the fragmented business environment within the countries is substantiated. A scientific proposal and practical recommendations for improving the system of ensuring competitiveness in the conditions of integrated relations have been formulated.</p> 2022-11-29T00:00:00+05:00 Copyright (c) 2022 Opportunities Increasing the Competitiveness of the Textile Industry of the Republic of Uzbekistan in the Conditions of Globalization 2022-11-29T10:51:21+05:00 Kohhorjon Numonov Kobilovich Kholmatov Dyorbek Usmonovich Sotvoldiyev Egamberdi Mo`minjon o`g`li <p>The article analyzes the state of the textile industry in Uzbekistan in recent years. In particular, possible economic benefits are considered due to the lifting of the boycott by the international community and specific measures are proposed to increase the production potential of the textile industry, which would increase the export potential of the republic's economy in the context of globalization processes in the world economy.</p> 2022-11-29T00:00:00+05:00 Copyright (c) 2022 Ways to Improve the Use of Marketing Information in the Assessment of "Stekloplastik" LLC 2022-12-01T17:37:57+05:00 Musayeva Shoira Azimovna <p>In this article, the purpose of collecting information in the enterprise is to determine the potential of the market for the sale of goods and the volume of sales at current prices, the latest information on the evaluated enterprise, the volume of sales at current prices for competitors, forecasts for the expansion of sales markets in the Republic of Uzbekistan and outside it are considered.</p> 2022-12-01T00:00:00+05:00 Copyright (c) 2022