https://jport.co/index.php/jport/issue/feed Journal Port Science Research 2022-08-05T16:53:36+03:00 Journal Port Science Research office@jport.co Open Journal Systems <p>journal published by The University of Uruk, Iraq, in cooperation with Bryant University, USA and supported The United Nations Educational, Scientific and Cultural Organization. Launched in the year 2018 as the official University of Uruk journal. The journal covers the topics include but are not limited. The journal adopted a policy of publishing four types of science every four months. The first issue is concerned with APPLIED MEDICAL SCIENCE specialties, the second issue is with TRANSACTION ON ENGINEERING TECHNOLOGY AND THEIR APPLICATIONS specialties, the third issue is with LAW SCIENCES, and the fourth issue is with MANAGEMENT AND ECONOMICS SCIENCES. Journal has own managing EDITOR-IN-CHIEF, for each of these sciences.</p> <p>A partnership has been adopted with the Publons institution, to extend highly qualified peer review evaluators, and the journal counts with a wide pool of prestigious reviewers selected based on accordance with articles closely related to submitted manuscript awaiting evaluation. It is expected that the manuscripts advanced will be processed and proofread within three months. Journal have an Open Access (DOA) Publishing is a not-for-profit publishing practice, the journal is fully funded by Uruk University, Baghdad, Iraq and is available "free to publish and free to read". The manuscripts submitted to the journal are also subject to a linguistic and grammatical review and adopt the academic plagiarism detector system.</p> https://jport.co/index.php/jport/article/view/101 Market risk management and its impact on financial performance in commercial banks 2022-08-05T16:27:23+03:00 Amena. A Halbous aminaabdelah@mtu.edu.iq <p>The research aims to study the impact of market risks on the financial performance of<br>private commercial banks, targeting a sample of Iraqi private banks for the period from 2004-2018. The<br>financial performance was measured using the camel’s model, while the market risk was measured<br>through the index of investment in securities Current assets. The cross-sectional data was adopted for the<br>purpose of including the data in the simple regression model that was adopted to study the effect of the<br>independent variable on the dependent variable. The results of the research indicated that there was a<br>statistically significant effect of market risks on the financial performance of private commercial banks,<br>which amounted to 25%.</p> 2022-08-05T00:00:00+03:00 Copyright (c) 2021 Journal Port Science Research https://jport.co/index.php/jport/article/view/89 The financial and cash stability and its role in financial sustainability in Iraq 2022-05-12T00:49:15+03:00 B. J. farisKhalif wasan.maki.mohammad@uruk.edu.iq A. Abedalzzeiz wasan.maki.mohammad@uruk.edu.iq <p>In Iraq and during the last three years, it has appeared and develop of general budget deficit<br>and increasing of general debt, accordingly most of the specialists in the financial and cash policies to study<br>the effect of the general debt in financial sustainability and evaluate the country ability to pursue the general<br>expense trend and fulfill its financial obligations for their importance and effectiveness to design and<br>implement and validity of the total economic policy and considered them the key standard to assess the<br>economic strength and the extent of its ability to assimilate the internal and external economic shocks,<br>related with deficit of general budget and the state assessment to achieve the financial sustainability<br>considered of structural nature, and its seriousness appeared in Iraq, when its oil exports, the main source to<br>finance the budget ,subjected to sharp decline in prices under non-existence of diversity of incomes, the<br>matter led to fluctuation of its general incomes and practicing surprised pressure on its general expenses,<br>due to this, analyzing the sound of the financial procedures and judgment on the quality of financial decision<br>and policies has become of great necessary, The research focuses on knowing the rate of financial resources<br>contribution( non-oil) to finance the budget and it has become clear the contribution of non- oil resources<br>weakness amount (4%) and the tax rate (1%) for the period from 2005-2015 considered very low rate<br>because of the backwardness of the agricultural and industrial sectors and tax decrease resulted from<br>administrative and financial corruption and tax evasion and weakness of tax content besides weakness of<br>tax system, thus the research has recommended the necessity to reform tax system and economic reform..</p> 2022-05-12T00:00:00+03:00 Copyright (c) 2021 Journal Port Science Research https://jport.co/index.php/jport/article/view/102 The effect of target cost in enhancing competitive advantages 2022-08-05T16:53:36+03:00 M. H. Ali wasan.maki.mohammad@uruk.edu.iq A.M. Obaid wasan.maki.mohammad@uruk.edu.iq <p>The research aims to apply the target cost technology in one of the factories of the Rubber<br>and Tire Industries Company, Babylon Tire Factory, where this technology is considered one of the most<br>important strategic cost management techniques, and its application leads to achieving the goal of the<br>economic unit in reducing costs and increasing productivity, and to achieve this goal the researcher relied<br>on data Economic unit research sample through personal interviews and field visits for the purpose of<br>applying TC technology. A set of conclusions was reached, the most important of which are: The target<br>cost technique is one of the important techniques whose work focuses on reducing costs during the life<br>cycle of the product, especially in the planning, research, development and design phase without affecting<br>the quality of product, this research helps in determining the competitive costs of products through<br>Determining the target costs in the market and comparing them with the actual (current) costs and<br>analyzing the costs gap to reach the competitive costs. Important notes pay attention to the main success<br>factors, which represent cost, quality and time, Developing the economic unit in question or replacing it<br>with the machinery and equipment of the Babel Tire Factory in order to compete with the products of<br>other competing units by reducing costs.</p> 2022-08-05T00:00:00+03:00 Copyright (c) 2021 Journal Port Science Research https://jport.co/index.php/jport/article/view/95 Factors affecting employees’ salaries in Omani public sector 2022-05-20T21:54:50+03:00 Dhiaa Shamki dhia.shamkhi@uruk.edu.iq <p>The study examines the effect of employees’ performance appraisal, gender, age and position<br>on salaries and extra amounts received by the employees during period of 2011–2017 based on the selected<br>sample from Ministry of Social Developments in Oman. To achieve the study’s objectives, the study<br>examines the relationship among the mentioned variables using analyses of descriptive statistics, correlation<br>analysis and multiple regressions. The study finds that performance appraisal has positive and significant<br>effect on salary and extra. In presence of employees’ gender, age and position, this effect will be negative<br>and significant for employees’ salaries and negative and insignificant for extra amounts. As a starting point<br>for future research, the study adds new empirical evidence to the research body on how to enhance the<br>performance of employees based on the annual appraisal with their salaries in the public sector.</p> 2022-05-20T00:00:00+03:00 Copyright (c) 2021 Journal Port Science Research https://jport.co/index.php/jport/article/view/88 Determine the optimal location for the industrial facility 2022-05-12T00:28:32+03:00 H. K. Kazem hamid.k.k@mtu.edu.iq.com <p>In the economies of countries, regardless of their political systems, industry is a major axis in<br>their economic growth paths. These requirements are closely related to the technical and technical aspect<br>of the production process, as they are also related to the spatial space in which this industry is held, in<br>particular the choice of the site for its production activity. As this choice has an impact on the cost of the<br>product, especially the costs of transferring inputs and outputs of the production process, otherwise, the<br>improper choice leads to higher unit cost of the product for the consumer and affect the volume of<br>production and consumption together, and the consequent economic effects with social implications on<br>Individual and society. In this research, the optimal location of the industrial facility was determined when<br>we have two sources of raw materials between them and the market and according to the Walter Izerd<br>hypothesis using the CAD program to represent the graphs necessary to determine the optimal location of<br>the industrial facility. This topic was addressed to its consequent life because the selection of the appropriate<br>site for industrial ransom must be appropriate in terms of economic feasibility, as well as these sites must<br>take into account their side effects on environmental pollution and develop appropriate solutions and how<br>to get rid of these pollutants Production processes.</p> 2022-05-12T00:00:00+03:00 Copyright (c) 2021 Journal Port Science Research