Search Results for jd-r-model

Abstract

The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.

Keywords: profitability, investment, stock returns, Fama-French five-dimensional model

Abstract

The research aims to evaluate the performance of banks using the PATROL model as a modern model that departs from traditional evaluation models. The model used is considered an early warning tool and includes five indicators: “(capital adequacy, profitability, credit risk, regulation, liquidity).” The research methodology included the use of the descriptive aspect based on books, research, dissertations, and theses, in addition to the use of the analytical aspect through the use of mathematical equations for the indicators of the model used. The research sample represented banks (Sumer Commercial, International Islamic) due to the availability of their data announced in the stock market, in addition to not displaying the research sample to any Violations during its banking work and throughout the research period extending between (2017-2022) for the purpose of making a comparison between them when using the model in evaluating their performance and determining the best in performance. The research hypothesis was proven that the PATROL model can be used in evaluating the performance of commercial and Islamic banks. The research reached a number of conclusions. The most important of which is that using the model helps bank management in identifying the strengths and weaknesses of performance, which helps decision makers develop effective solutions to obstacles and problems in a timely manner. One of the most important main recommendations of the research is directing banks to the necessity of following up on the performance evaluation process to achieve their banking soundness and ensure their sustainability and continuity in the job.

Abstract

The research aims to analyze the content of the theoretical relationship between fiscal policy and the public budget deficit by defining the concept, types and tools of fiscal policy on the one hand, and the concept and types of public budget deficit and methods of financing it on the other hand, as well as building a measurement model to study and analyze the effectiveness of these tools in financing public budget deficits for selected advanced countries during the period (2002-2019), and through the use of modern economic measurement tools within the software (Stata 14.2 & EViews 12) and using the (Panel Data) data collection method, a (CD-Test) test for cross-sections was conducted as an initial step to determine the tests that will be used In order to find out the static of the variables and whether they fall within the tests of the first or second generation, and after making sure that there is no reliability between the cross-sections, the Levin, Lin and Chu (LLC) test was used, If its results showed that some variables have a unit root, that is, some variables are stationary in the level and others are stationary in the first difference, and accordingly, this will lead us to include these variables in the model, and we will have a dynamic model, and in this case we will deal with the models of temporal slowdown and the best example On that, it is the auto-regressive distributed lag model for dynamic panel data model (Dynamic Panel ARDL Model) and with its three estimators, which are the mean group estimator (MGE), pooled mean group estimator (PMGE) and the dynamic fixed effects estimator (DFEE). The Husman Test has been used. In order to differentiate between the three capabilities; The test showed that the combined group mean estimator (PMGE) is the best. The Husman Test was used to compare the three estimators; The test showed that the pooled group mean estimator (PMGE) is the best.

Abstract

The research intends to show the internal determinants and to evaluate and measure their impact on commercial bank profitability, as internal determinants are key and influential indicators on Joint Stock companies performance that are within their control and management. The bank's size) as internal factors have become a concern for them in view of the quick changes and advances in the banking world and its technologies.

As a result, for the period 2015-2020, this research was applied to a sample of Joint Stock companies listed in the Iraqi market for securities, represented by the selection of (13) banks, namely Ashur, Baghdad, Iraqi commercial, investment, Iraqi Gulf, international development, Sumer, Mosul, Mansour, Al-Ahly of Iraq, Al-Mutated, Middle East, and used the descriptive analytical approach of the research variables available in the research sample banks in order to Return on deposits, rate of return on available money (as calculated by the statistical tool EViews V9), and use of panel data analysis according to the three models (accumulation regression model, fixed-effects model, random-effects model) according to this analysis, which will cover the research period (2015-2020). With the research sample represented by (13) banks. Through the application of tablet data, it was discovered that the internal determinants do not significantly affect the profitability ratios or the dependent variable at a significant level of 5 and 10%/4, respectively, whereas the aggregate model was significant and more appropriate according to the restricted f test, i.e. accepting the fifth hypothesis and vice versa if it was rejected. The constant is preferable, but if the Hausman test discovered a Chi-sq value less than the tabular at the 5% level, then this model is preferable to the constant, i.e. the rejection of the sixth hypothesis, and if the coefficient of determination was stronger and significant in the fixed model. than the random model It is more likely and appropriate according to these results.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

Given the important role played by financial inclusion in supporting economic development and reducing poverty, the study analyzed and interpreted the mechanisms of influence through which financial inclusion indicators can influence poverty. The study aimed to frame the theoretical foundations for studying the impact, as well as to build a quantitative model that has the ability to diagnose the nature of that impact, its direction and size, and to explain the mechanism and channels of its transmission, by relying on balanced double data (Balanced Panel Data), which had 40 observations, and through a model. Fixed Effect Model for a sample of developing countries and for the years (2005-2010-2015-2020).

The research seeks to get acquainted with the theoretical frameworks and empirical studies taken from the analysis and interpretation of the mechanism and channels of transmission of the impact that financial inclusion can exert on poverty, as well as the exploration of an objective quantitative model that has the ability to diagnose the nature, direction and size of that impact and to interpret the mechanism and channels of its transmission, based on data Balanced Panel Data through the fixed effect model (FEM) for a sample of developing countries for the years (2005-2010-2015-2020). The estimation results revealed that the indicator variable of the number of commercial bank branches per 100,000 adults (CBBA) had a positive effect, while the indicator of automatic teller machines per 100,000 adults (ATMAD) reflected its negative effect on the poverty index (P).

Abstract

This study aims to develop a therapeutic model to combat administrative and financial corruption, grounded in the principles of accountability, transparency, and the prevention of misuse of administrative authority. It also seeks to identify the key obstacles hindering anti-corruption efforts and propose viable solutions to overcome them.

    Corruption is one of the most dangerous global phenomena threatening the security, stability, and prosperity of nations and societies. It has become a persistent challenge, especially in Iraq, where corruption has infiltrated most public institutions, contributing significantly to the disruption of economic development, progress, and institutional reform.

    In recent years, corruption has exacerbated rates of unemployment and poverty and intensified social, economic, security, intellectual, and political crises. Its danger lies in its ability to spread like a "dormant virus" that activates when it finds a supportive social environment. Since April 9, 2003, Iraq has witnessed an unprecedented wave of corruption, prompting the state to adopt public policies—primarily theoretical in nature—to address this phenomenon and preserve the state's integrity at both domestic and international levels.

    While numerous legislative, executive, and oversight measures have been undertaken—across media, economic, security, and social domains—they often lack a comprehensive, actionable model to eradicate corruption from its roots.

Accordingly, this study proposes a therapeutic model based on accountability and transparency to safeguard citizens’ rights, promote justice, enhance security, and reinforce governance structures. The model responds to growing calls—from religious, social, educational, economic, and media entities—to instill a culture of integrity, strengthen anti-corruption frameworks, and intensify the recovery of stolen public funds. Legislative frameworks have evolved to address corruption in its multiple dimensions—security-related, psychological, economic, media-related, and social—while states have employed various strategies, such as enhanced accountability, participatory governance, transparency improvements, and comprehensive reform initiatives.

At the local level, corruption results in misallocation of resources, wastage of public funds, inefficiency in public services, weakened local development potential, poor planning, a deteriorated investment climate, and low economic growth.

To ensure the effectiveness of this proposed model, the outcomes of relevant research and studies must be adopted and integrated into a comprehensive and actionable anti-corruption roadmap. This includes clearly defining the roles, responsibilities, and powers of all concerned institutions to achieve legislative and procedural coherence

Abstract

This research aims to assess the quality of health services in Imam Al-Kazimin (peace be upon him) Medical City by diagnosing strengths and weaknesses using the (5Qs) model and improving them through the modified Deming technique (PDSA). The research sample was distributed to patients in the Medical City, and SPSS 23, v.25 was used to analyze the research data, and the results showed the possibility of evaluating the quality of health services in the Medical City. Using the 5Qs model, by determining the size of the gap for each of them after arranging the objective quality first, followed by the general feeling quality, then the quality of the process, then the quality of the infrastructure, then the reactive quality, in addition to the ability of the Modified Deming Technology (PDSA) to improve the quality of health service from Through the development of mechanisms and procedures for strengthening the strengths and addressing the Diagnosed Vulnerabilities Model (5Qs) according to the latest technological developments used in the health system.

Abstract

The goal of the paper is to reach the optimal decision by building the Fuzzy Linear Programming Model (FLPM) with fuzzy parameters represented by demand and production quantities. The study problem lies in the range that the model contributes to removing the uncertainty in determining the optimal amount of production, and to reach this value, available programs (MatlabV.10, Win Q.S.B V.2) were used to obtain the results of the optimal solution. The hypothesis of this study is that the Fuzzy Inference System (FIS) contributes to the uncertainty of the amount of production and demand. The research was based on an applied study of real data taken from the Iraqi General Cement Company, which is one of the most active companies in the Iraqi industry environment. Four factories (Kufa, Najaf, Babylon, Badoush al tawseea) were selected with their sample products for the company. The study used the model's order quantities, production requirements, and production quantity with Triangular Fuzzy Numbers (TFN). One of the most important conclusions reached by the researcher is that the data adopted from the four factors and the results of the analysis are that the output in these coefficients is fuzzy and unstable, and that the application of fuzzy logic is an effective way to get rid of the uncertainty.

Abstract

The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.

Abstract

Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.

Abstract

Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.

Abstract

The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.

Abstract

Abstract:-  

  The research aims to propose a model for the sustainable growth rate for financially distressed companies. The proposed model for the sustainable growth rate is derived from the (Higgins, 1977) model for the sustainable growth rate. The research used a sample of banks listed in the Iraq Stock Exchange for the period (2010-2020), which showed The results of the practical side are that there are four banks that were in financial difficulty, (Bank Of Baghdad, Iraqi Middle East Investment Bank, National Bank Of Iraq, Credit Bank Of Iraq), and that the model of sustainable growth rate for the proposed financially distressed banks is based on the basic principle of retaining profits and not distributing them to the bank’s shareholders, and the low growth rate The sustainability of the distressed banks is reflected in the decrease in the standard deviation, and thus the decrease in the financial risk of the financially troubled banks, and the research sample banks should better invest their internal funds sources to reduce the risks of external borrowing, and thus increase their financial returns with the least possible risks, and the financially distressed banks should focus on increasing the margin Net profit and asset turnover  of  only.                                                                                                            

Keyword: Financial Distressed , Sustainable Growth Rate (SGR), The rate of sustainable growth of , Retained Earnings, Financial Risk .  ,( )   Financial Distressed

Abstract

During times of economic volatility and in the process of administrative reform in post-conflict situations, strong leadership is essential to building a resilient workforce. To tackle this, the current study seeks to examine the effects of ethical leadership on “organizational citizenship behavior” (OCB) with corporate “social responsibility” (CSR) as a mediator in the private banking sector in Iraq. The research adopts a quantitative approach with the use of survey data from 229 banking professionals and is based on “Social Exchange and Social Identity theories”. The conceptual pathways were tested using variance-based structural equation modeling, which was performed using SmartPLS 4. The results of the analyses strongly favor the proposed model, showing that ethical leadership has a significant positive impact on employees' perceptions of CSR initiatives and their engagement in discretionary citizenship behaviors. Moreover, CSR was observed to have a great impact on OCB. Importantly, the findings proved that CSR is a powerful mediator, which means that ethical leaders provoke citizenship behaviors by developing a socially responsible organizational climate. The study fills a significant gap in the literature because it tests a mediation model in a less-studied context of the Iraqi banking sector. It offers administrative lessons to policymakers and bank executives, indicating that the strategic need to invest in ethical leadership and true CSR activities is not only a moral requirement but a strategic need to increase sustainable employability and fight against economic adversities.

Abstract

This research aims to analyze the asymmetric impact of the Global Innovation Index (GII) on Gross Domestic Product (GDP) growth in South Korea over the period (2004–2024). It further explores the potential for adapting this experience within the economies of Iraq, Egypt, and Jordan. Utilizing a Nonlinear Autoregressive Distributed Lag (NARDL) model, the study examines the dynamics of this relationship in both the short and long runs. The empirical findings reveal a nonlinear cointegration relationship, indicating that the South Korean economy exhibits hyper-sensitivity toward negative innovation shocks. Specifically, a 1% negative shock in innovation leads to a growth contraction of approximately 1.65%, whereas the growth response to positive shocks does not exceed 0.33%. Furthermore, CUSUM and CUSUMQ tests confirmed the structural stability of the model over two decades. The research concludes that the innovation gap in the studied Arab countries necessitates policies that support innovation budgets to ensure the stability of structural growth parameters, independent of fluctuations in traditional sectors.

Abstract

The current research presents the idea of ​​using deep learning tools and employing them in financial aspects due to their significant role and ability to explore unobservable aspects in light of financial models governed by a set of restrictions, conditions and linear relationships. On the other hand, the nature of financial data that tends to be non-linear and suffers from the missing of monthly closing prices, which imposes a state of data loss. All of this provides preference for deep learning models, including the neural network tool. The research aims to estimate financial returns in light of the capital asset pricing model CAPM as a financial model and neural networks as a deep learning tool in addition to the mask & padding tool to address the problem of missing data. The knowledge gap was determined by the inability of the capital asset pricing model to explore hidden and invisible aspects and overcome non-linear relationships. The research sample consisted of 42 organizations listed on the Iraq Stock Exchange for the period from 1/1/2021 to 31/12/2024 with 60 observations. The research concluded that the neural network tool is able to overcome the determinants in light of financial models and provide accurate estimates of returns are close to estimates under the capital asset pricing model.

Abstract

This search deals with the use of geographical statistics in estimate proportions of unmeasured pollution with chemical inorganic SO4  in governorates of Iraq except Kurdistan regional,   by using some  univariates  kriging models in spatial prediction by using simple kriging model and ordinary kriging model depending on the measured true data with their coordinates by using ARC10.4.1 and estimate the function value in one point from the close points . by using some semivariogram models (stable, spherical, exponential and Gaussian).and by using the more fitting from them. And by predictive mapping for pollution indications. the comparison was made by five criteria for spatial error indications those are (mean error, root mean square error , mean standardized error ,root mean square standardized error ,average standard error)the study found that ordinary kriging model by using semivariogram function of stable type was the best model for pollution data SO4.the SO4 pollution has been estimated in the un measured points(Ninawa , Salah Al-diyn Al-djyl ,Diyala , Karbala Al-Manfhan , Karbala Muharram eayshih ,Basra Al-Faw) the study showed  that SO4 pollution increase whenever we go towards south of Iraq

Abstract

This paper examined the channels by which the effect of monetary policy is transmitted to macroeconomics in Iraq using one of the dynamic random general equilibrium models (DSGE, smets and wouters 2007). The study shows a general equilibrium model and analyzes precisely the channels of impact transmission and their effects, via a range of instruments used by the monetary authority through the mechanism of transmission of the effect of Iraqi monetary policy to some macroeconomic variables. This is illustrated by inflation targeting through the nominal fixed (exchange rate) through the foreign currency sale window , and the reason for using the exchange rate as a nominal constant is due to the financial shallowness suffered by the Iraqi economy and the separation of monetary behavior from the real behavior in the economy, as well as the absence of focus on a direction to the potential output (the level of natural unemployment rate), which led to the weakness of the impact of the Iraqi central tools in macroeconomic variables without monetary variables, and the research reached the effectiveness of the exchange rate channel without other channels to transmit the impact of monetary policy to the macroeconomic variables in Iraq, and this is what made the monetary authority stick to a policy The window of selling foreign currency for its ability to control liquidity levels and sterilize the economy from the undisciplined economic policies of the macroeconomic management partners in Iraq.            

Abstract

This paper aim aims to predict the quantities of water needed in the city of Baghdad for the next 10 months. This paper focuses on potable water, based on the time series data of the water consumption phenomenon in the city, which was obtained from the Ministry of Water Resources, specifically the Baghdad Water Department. Statistical forecasting techniques were used on the monthly water consumption data for the city of January 2014 until May (2024, a total of 125 months, and that is Baghdad in the period from to reach an estimate of the quantities needed by the city of Baghdad in the future. Curve Estimation and Linear Regression forecasting techniques were used, such as linear regression analysis and the Box - Jenkins (ARIMA) methodology, to obtain the best water consumption model in the city of Baghdad and the most accurate. In This paper we concluded that it is the best model suitable for predicting monthly water consumption in Baghdad city is (3,1,1) ARIMA among the models proposed in the Box-Jenkins methodology in terms of accuracy measures and (Mean Absolute Percentage Error) which reached (2.44-MAPE).While the (Mean Absolute Percentage Error) for the Simple Linear (MAPE=8) Quadratic Regression model and the Quadratic Regression model were also found, the research concluded that monthly consumption will increase in the city of Baghdad, when compared to Between the actual values ​​and the predictive values ​​of the methods used in the paper to predict the future. Finally, it is recommended to take the necessary measures to limit water consumption in the city, through pricing, awareness, education, intermittent supplies and other measures that preserve water resources and achieve sustainability.

Abstract

The quality of earnings is one of the most controversial topics of financial management because of its modernity, and it represents one of the research breakthroughs in the field of financial sciences, because it led him to shift from the aspect of quantitative financial analysis to qualitative financial analysis, and that his study alongside investment efficiency added another dimension to the presentation of theories, logical relationships and research opinions. In line with the edges of financial knowledge, it formed a philosophical title that measured and analyzed the relationship between the quality of earnings and the efficiency of investment in companies. The quality of returns on investment efficiency through under- and over-investment, the quality of earnings was evaluated using the receivables quality model, and the rest of that model was relied upon, after which the parameter that expresses the quality of earnings, and the efficiency of investment in companies was evaluated using the multiple regression model that takes the size of the investment as A dependent variable, and the determinants of that efficiency are then independent variables, and the rest of that model was relied upon, after which the parameter T expresses the efficiency of investment, the negative residuals express a lack of investment, while the positive residuals express excessive investment. To other companies, as well as an indication of the impact of the quality of earnings on the efficiency of the study, and the results of the study showed that the quality of earnings has an impact on the efficiency of investment in the study sample companies.

Abstract

This study aims to compare and improve the methods of building investment portfolios for a sample of Iraqi banks listed on the Iraq Stock Exchange, by comparing traditional methods such as the Markowitz model with modern techniques based on machine learning. The Markowitz model is key to balancing return and risk across the medium-variance optimization framework, a traditional model that many financial institutions rely on. The study focused on exploring the extent to which machine learning techniques such as key component analysis (PCA), supporting vector machine (SVM), logistic regression, and random forest can improve the performance of the investment portfolios of these banks in a volatile environment such as the Iraq Stock Exchange. These techniques rely on processing and analyzing huge financial data to discover hidden patterns and relationships that help increase returns and reduce risk more effectively compared to traditional methods. The historical financial data related to the shares and assets of the banks of the research sample in the Iraq Stock Exchange was used to evaluate the performance of portfolios according to indicators such as expected return, variance, and Sharpe ratio. The study aims to provide innovative solutions that help banks make smarter and more effective investment decisions, commensurate with the local market conditions and the economic and political challenges they face.     

Abstract

      The current study aimed to investigate the impact of the structure deposits on the profitability of Iraqi Islamic banks over the period from 2016 to 2022 using data of 13 banks. We employed cross-sectional time series models (panel data), including the pooled regression model, the fixed effects model, and the random effects model to analyze the impact of the deposit structure on the bank profitability.

The results indicated that the current deposits represented the largest proportion of the deposit structure in Iraqi Islamic banks. Additionally, the results revealed a negative and significant effect of the current deposit ratio on the profitability of these banks. This could be attributed to Islamic banks holding a considerable proportion of demand deposits; which could be withdrawn at any time and Islamic banks guarantee repayment of the principal deposited, and account holders do not have rights to a share in the profits. Therefore, Islamic banks usually invest only a small fraction of the current accounts.  In contrast, we found a positive and significant impact of the savings deposit ratio and the investment deposit ratio on the profitability of Iraqi Islamic banks. The study recommends that Islamic banks should adopt strategies aimed at attracting more deposits, particularly investment deposits, due to their stability and flexibility in investment. Such these deposits can be utilized for medium- and long-term investments, providing further opportunities to increase profitability.

Abstract

      The study aimed to identify the proposed model for the ration card system to reduce costs and improve income for the individual and the Iraqi society, which affects the living reality and provide job opportunities. The proposed study model, as the results of the survey indicated the desire to use the proposed model in the study, and the most prominent conclusions the study showed the desire of the Iraqi individual to receive a cash amount instead of the food ration and to achieve the right time to purchase food for the Iraqi individual and family and to determine the appropriate quantity and quality for use and the possibility of reducing costs and extravagance in the process Distribution of foodstuffs in its stages, starting from purchase to distribution, and the possibility of improving income for the individual in particular and for the community in general with the provision of foodstuffs on an ongoing basis. And future plans to gain experience in this field and publish Awareness of non-waste and extravagance with studies presented to the individual and the Iraqi society to expand work, effort and joint cooperation.

Abstract

       This study aims to present a proposed model for examining compliance with International Accounting Standard IAS 34 related to interim financial reports, in light of the requirements of the International Standard on Review of Interim Reports (ISRE 2410). The research relies on a comparative analysis of the requirements of the two standards to identify similarities in requirements as a prelude to designing the audit and review procedures required by external auditors. Based on the above, the first practical aspect was conducted by designing an examination form to determine the level of compliance with the requirements of IAS 34 and designing audit opinions and reviewing the requirements for preparing interim reports. The second practical aspect was the design of a questionnaire containing three sections related to ISA 34 and ISAE 2410. The primary conclusions indicate that a proposed model for assessing compliance with IAS 34, grounded in international auditing standards, improves the accuracy and transparency of interim financial reports while diminishing the variance in audit and review methodologies between external auditors and economic entities. Interim financial reports are not subject to external audit and review, as is the case with annual financial reports. Rather, the review is limited to a limited scope that is not binding on the units, and an opinion is not expressed in the audit report. Attention should be paid to including all detailed information in interim reports, as is the case with annual reports. The most prominent recommendations were to subject interim financial reports to audit and review, as well as to express a neutral technical opinion on the results obtained. It is necessary to develop specialized training programs for external auditors to implement interim review procedures in accordance with ISRE 2410 using the proposed model.

Abstract

Despite the significant role of small & medium business unit in manufacturing industry in the national economic development, especially in the developing countries, manufacturing industry has suffered from many problems such as, competition development in international markets, rapid advancement of technology and change in consumers behavior, which manufacturing unit small & medium enterprise of Iraq is unable to follow them all. This study aims to examine the role of mediation knowledge management between the IT capabilities and innovation capabilities in earlier studies, which did not involve the study of this mediating role. The technique used for collecting the data of 384 manufacturing industry (SME) in Iraq is quantitative technique with the instrument questionnaire to check the data by the using of (PLS-SEM) Model The finding results indicated that knowledge management was a positive and statistically significant mediating variable between the IT capability and the innovative capacity. Finally, there was a positive statistically significant mediation between knowledge management skills and IT capacities. The impact of mediation between knowledge management capacities and innovation capacities was also being felt. A practical contribution is suggested by the investments that needs to be done in the field of information and communication technology (ICT) that would be used as a strategic axis to promote innovation for SME in Iraq. The model accounted for much of the variance in the two constructs, namely innovation capabilities and knowledge capacities study, explaining the mechanisms that enable SMEs to innovate in Iraq, according to the Resource Based View approach (RBV).

Abstract

The rapid shift towards artificial intelligence and its adoption in educational institutions to manage their educational and administrative affairs has produced large amounts of digital data. The research aims to design an integrated governance framework to protect the privacy of student data, making the commitment to protection a competitive advantage not a functional burden. The research used a comparative analytical approach to analyze institutional reports and documents. Among its findings was that the absence of governance in a smart university transforms data from a strategic asset into a source of risk that threatens the university's reputation. This research presents a model based on three main dimensions P3: political, people, and Platform. This model is applicable to universities that rely on artificial intelligence, unlike previous studies that focused on these dimensions separately to address the problem of student data protection. The shortcoming of those studies lies in the absence of a clear model for the interaction of these three dimensions.

Abstract

Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the sectors (banks and industry) of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and methods of measurement for both financial intelligence and behavior, as the results of the analysis of the first model of banks proved that there is a direct, significant and escalating impact that begins with revenues through profits and ends Returns are the most important in such a sector characterized by many and severe risks and from different internal and external environments, unlike the industry sector, which is affected by other factors, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financials for the duration of the research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies and sectors.

Abstract

Public spending is one of the most important tools used by governments to achieve their economic and social goals, studying the relationship between public spending and inflation in Iraq is one of the important and vital topics, especially in light of the challenges facing the Iraqi economy such as oil price fluctuations and thus fluctuations in financial revenues, and the correct public spending management through which inflation rates can be monitored and controlled.

The research aimed to measure and analyze the impact of public spending on inflation in Iraq through the use of modern standard methods where the threshold model was used (Threshold Regression), as the research found that there are four thresholds during the research period, in the first threshold the relationship was positive between public spending and the inflation rate when the inflation rate is less than (3.699%), and that the increase in public spending by one unit It will lead to an increase in the inflation rate by (0.040%) before reaching this threshold, but in the value of the second threshold of inflation and after exceeding the rate of (3.699%), it is less than (4.399%) and that increasing  public spending by one unit will also lead to an increase in the inflation rate by (0.216%) before reaching this threshold, while the third threshold for the inflation rate after exceeding the rate of (4.399%), which is less than (6.399%) and that Increasing public spending by one unit will lead to an increase in the inflation rate by (40.26%) before reaching this threshold, while the fourth and last threshold for an inflation rate is greater than or equal to (6.399%), and that increasing public spending by one unit will lead to an increase in the inflation rate by (0.419%) before reaching this threshold. The research concluded with a number of proposals, the most prominent of which is the need for decision-makers to follow up the levels of public spending carefully at low spending levels. There may not be a significant impact on inflation in the future, and monitoring spending at high levels, there may be a significant impact that requires arbitrary policies to prevent hyperinflation.

Abstract

The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).

Abstract

Smart universities constitute a complex environment in which thousands of Internet of Things (IoT) devices are interconnected, rendering them an increasingly attractive target for sophisticated cyberattacks. This study aims to design an integrated framework combining Artificial Intelligence (AI) and IoT technologies for the early detection of cyberattacks within smart university environments, employing machine learning and deep learning algorithms — namely Random Forest and a hybrid CNN-LSTM model — to classify network traffic and detect anomalous patterns in real time. The study adopted a descriptive-analytical approach supported by a field questionnaire administered to a sample of 150 participants from IT and network security personnel across universities. Results revealed excellent questionnaire reliability (Cronbach's Alpha = 0.927) and a strong positive correlation (r = 0.674) between cybersecurity awareness and AI detection effectiveness, alongside the superiority of the proposed model over traditional systems by an accuracy margin of approximately 25 percentage points (96.3% vs. 71.2%). The study recommends adopting a five-layer architectural framework integrating IoT devices, data processing, AI inference, attack detection, and real-time response layers as a viable model for deployment in Arab smart universities.

Abstract

The current study aims to predict the failure of companies through the use of financial ratios derived from cash flow disclosure and then categorize them into two categories, the safe category means that the company is in a secure financial position capable of providing cash and fulfilling financial obligations, and the second category is the unsafe category where the company is In a troubled financial situation unable to meet the financial obligations, as (11) financial ratios derived from the cash flow statement were used, and the study was applied in the Iraq Stock Exchange, as the sample consisted of (42) companies listed in it and for the period 2016-2020. Through the use of logistic regression analysis to the prediction model that works to classify companies, with an accuracy rate of 52.4%, the model consists of (4) financial ratios, which are (the ratio of operational activity, the ratio of operating cash to sales, the ratio of operating cash return to total assets, and finally the percentage of cash return operating to total liabilities)

Abstract

Inflation is closely associated with all macroeconomic outcomes, including investment. An increase in inflation affects investment spending, leading to its decline and pushing the economy into a state of disequilibrium. Based on officially recorded data and other factors influencing the investment environment, several elements contributed to rising inflation rates during the study period, which necessitated government intervention to reduce these rates and stabilize the economy under such conditions. Given that the Iraqi economy is a rentier economy primarily dependent on oil, this has led to fluctuations in investment and its reliance on both operational and investment expenditures. The importance of this research lies in demonstrating the impact of inflation on private investment, as well as analyzing data related to inflation and private investment. The data were obtained from the Central Statistical Organization. The study also emphasizes the adoption of policies that ensure control over inflation in order to promote economic development by providing a suitable investment environment during this critical phase of the Iraqi economy. The focus on private rather than public investment is due to the comprehensive nature of public investment across all sectors, which would expand the scope of the paper beyond its limits. Therefore, private investment was selected as a representative model, given that both types are affected by inflation. The aim of the research is to analyze and estimate the impact of inflation on investment in Iraq for the period (1990–2022) through the use of the SPSS program. A simple linear regression equation was estimated, confirming that inflation (independent variable X) has a negative effect on investment (dependent variable Y), which is consistent with economic theory. The research also aims to identify key measures through which the Iraqi economy can formulate policies and adopt necessary procedures to control inflation, as well as to provide an appropriate investment environment to attract both domestic and foreign investors. Several results were obtained, most notably the clear fluctuation in inflation rates, as shown in Table (1), due to the political events experienced by Iraq during the study period. This, in turn, led to fluctuations in private investment rates, as shown in Table (2). The study confirms that inflation is one of the most important determinants of private investment and must be addressed and mitigated in order to attract more investments, thereby promoting development and increasing economic growth rates in Iraq. As for the recommendations, the most important include implementing direct monitoring and adopting measures aimed at transforming open inflation into controlled inflation, in addition to curbing increases in prices and wages to reduce inflationary pressures and achieve balance between supply and demand. Furthermore, the study recommends encouraging investment by attracting both domestic and foreign investors. The research consists of three sections. The first section examines inflation through analysis and estimation of a simple linear model (OLS), where inflation rates are treated as the dependent variable and time as the independent variable using SPSS. The estimation results reveal clear fluctuations over the period (1990–2022) due to the events experienced by Iraq, as well as an inverse relationship between time and inflation. The second section addresses the analysis and estimation of a simple linear model for private investment, showing an inverse relationship between time and private investment. The third section studies the relationship between inflation and private investment through analysis and estimation, revealing an inverse relationship between inflation rates and private investment, which is consistent with economic theory and will be further clarified in subsequent sections. Inflation was selected among many variables affecting investment due to its strong connection with the living burdens borne by citizens.

Abstract

Developing countries in general and Arab countries in particular suffer from high population growth, and that these population increases exert a great influence and pressure on the available economic and financial resources, This leads to imbalances in the structure of society, which may be accompanied by a kind of inequality and demolition in the value system of those societies, if it is not accompanied by an increase in investment and employment and the creation of new incomes that are redistributed in a way that reduces social differences, increases the domestic product and then economic growth . The study aims to measure the effect of the relationship between population growth and economic growth by using the (ARDL) model. The study concluded that the effect of population growth is positive on economic growth during the study period. The study recommends giving attention to the labor force and employing it in the production process in a way that reduces societal disparities and enhances economic growth.

Abstract

This study aims to build an applied model that explains the impact of strategic planning in activating total quality management to improve academic performance in business schools. To achieve this, the study seeks to explain the basic concepts of strategic planning and total quality management, and to establish the correlational and complementary relationship between them in the educational environment. The study relied on the descriptive analytical approach of previous literature and international standards for academic accreditation. The study concluded that strategic planning represents the basic guiding input, while total quality management provides the executive environment to raise the efficiency of academic performance outcomes (education, scientific research, and accreditation). The study recommends that business schools adopt the proposed model as a comprehensive administrative tool to achieve institutional excellence and keep pace with labor market requirements.

Abstract

The current research aims, through its chapters, to verify the relationship of influence between the dimensions of the independent variable (IT governance) and the dimensions of the dependent variable (institutional excellence). The research problem was defined in a main question: Is there an impact of IT governance in achieving the European model of excellence in the ministry? The research was applied in the Ministry of Higher Education and Scientific Research in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The researcher relied on the descriptive analytical approach in completing this research by using a questionnaire to collect data from a sample of (148) people, which represents 61% of the community, which numbers (241) employees in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The research reached a set of conclusions, the most prominent of which was the Ministry’s noticeable interest in its institutional excellence, which prompted it to adopt IT governance in general. The most prominent recommendations were the need for the Ministry to focus on improving its institutional and corporate resources, which increases its ability to exchange scientific expertise with institutions in other countries

Abstract

Cash management, in general, is one of the most important matters that management should follow up, due to its effective role and importance in improving the financial performance of companies. The research aims to measure and know the impact of free cash flow on the market value of business establishments.  A modern measure of their financial performance by mentioning its data in a special list like the rest of the lists.  The research came to show the impact of free cash flow on the market value of business establishments by demonstrating the importance of using free cash flow indicators in industrial companies listed in the Iraq Stock Exchange by conducting an applied study that seeks to reach a predictive model for the market value of these companies, and represents the research community in industrial companies.  Listed in the Iraq Stock Exchange, and the research sample was represented in (6) companies that were selected from among (19) companies listed in the Iraq Stock Exchange, due to their compatibility with the research requirements and the period from (2004-2019), and a set of indicators were used.  Financial [earnings before taxes and interest (1-tax) + amortization and depreciation - capital expenses), (closing price multiplied by the number of shares)] as well as using a simple regression model to find out the effect of the independent variable on the dependent variable individually and for each company and using the statistical program (  Minitab 17), and the research concluded that there is a statistically significant effect of free cash flow on the market value of business establishments in general in the model, as well as that there is no effect of free cash flow on the market value  Protective for business establishments in some companies.

Abstract

This study looks at how job demands Depletion employee self-efficacy in Iraqi private companies. It also checks if things like a strong org culture, supportive bosses, and personal traits, such as being conscientious and emotionally stable, can buffer that effect. Now, even though Arab org behavior research is getting popular, Iraq hasn't gotten much attention yet. So, that's the key void this study aims to fill. They used a cross-sectional design and got data from 250 workers in three Baghdad firms through a 90-item Arabic questionnaire. To analyze it, they employed Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, based on the Conservation of Resources Theory, Social Cognitive Theory, and the Job Demands–Resources (JD-R) model. Plus, the participants gave informed consent and their data was kept anonymous following proper ethical guidelines. Role demands really take a hit on self-efficacy depletion, with a β value of 0.621, a p-value less than .001, and an R² of 0.613. Interestingly, organizational culture intensity and supervisor support helped soften this impact. Specifically, the internal cohesion part of the organizational culture and the informational support from supervisors were the biggest helpers here. This study stands out because it’s one of the first to look at self-efficacy depletion, not just general burnout, in response to role demands within the Iraqi context. The research blends three different theories and checks both organizational and personal traits as factors. Plus, it focuses on something that affects employees in Iraq specifically, which is cool. There are some downsides though. It uses a cross-sectional design with data solely from Baghdad's private sector, making it hard to infer causation or apply the findings elsewhere in Iraq, including the public sector. Still, the practical takeaways are useful for HR managers. They now have info showing that beefing up supervisor training and promoting team unity can shield worker mental stamina during tough times.

Abstract

The research aims to test a hypotheses explaining the behavior of commercial banks towards government borrowing in the Iraqi economy on the one hand and the effect of internal government borrowing on bank credit. government borrowing on bank credit. The lazy bank hypothesis is one of the explanations for banking behavior, it believe a continuous increase in government borrowing from commercial banks can create a risk that leads banks to reduce their lending to the risky private sector compared to granting loans to the public (government) sector and thus eliminates their incentives to search for new profitable opportunities To invest in the private sector.
The effect of crowding out means that the rise in government sector spending leads to a decrease in private spending or sometimes even cancellation. The main reason for crowding out is to reduce the government deficit if the government borrows from the market to fill this deficit so the demand for investment in the market increases and the value of money in the market increases automatically And the interest rate increases. Using a method of Co-integration and a Error Correction Model to measure the relationship between internal government borrowing and credit in a short and long term for the period Jan. 2006-May 2020 monthly data . the results of the econometric model supported this hypothesis, which reflects negatively on the size and effectiveness of the private sector and its role in the Iraqi economy

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.

Abstract

The purpose of this research is to study the impact of the presence of ISIS in Iraq on the reputation of joint-stock companies in this country. For this purpose, the accepted reputation of companies in the Iraqi Stock Exchange was measured through a regression model and using the hypothetical variable regarding the presence of ISIS in Iraq, the topic was investigated.

The method of conducting this research is descriptive-correlational, and the selected sample includes 35 companies that were listed on the Iraqi stock market during the years 2013 to 2018. The research hypotheses were tested using a multiple logistic regression model based on panel data.

   The results of this research indicate that there is a significant relationship between the presence of ISIS in Iraq and the reputation of companies accepted on the stock exchange of this country, which means that the reputation of companies on the Iraqi stock exchange decreased with the presence of ISIS in Iraq.

Keywords: company reputation, ISIS, Iraqi economy, logistic regression.

Abstract

Research and studies related to electronic payments and the indicators of the Iraq Stock Exchange hold significant importance as they represent one of the fundamental elements contributing to economic progress. This research aims to measure the impact of electronic payments on the trading volume index in the Iraq Stock Exchange. To achieve this goal, the unit root will be tested using the Augmented Dickey-Fuller test and the Phillips-Perron test, and cointegration will be tested using the) ARDL (model according to the outputs of the) Eviews13(econometric software. The research concluded that there is a positive relationship between electronic payment indicators (amounts of electronic checks, value of bank transfers, retail payment system transfers) and the trading volume index in the Iraq Stock Exchange. The research recommends enhancing online electronic trading to help investors quickly identify trading indicators and stock prices of listed companies, which leads to increased trading activity in the Iraq Stock Exchange. This can be achieved by organizing workshops and educational seminars to provide detailed information on modern technologies used in the market

Abstract

Managing network infrastructure resilience under hostile conditions is a fundamental priority for modern smart university ecosystems. This paper introduces an advanced analytical framework to model and quantify the resilience of hybrid networks protected by Shamir Secret Sharing and Diffie-Hellman cryptographic protocols under intelligent targeted cyber-attacks. The network architecture incorporates a primary hybrid path operating under a 4-out-of-5 threshold logic alongside an independent fallback path managed by a backup componentB_6. A rigorous mathematical derivation using probability theory establishes the joint availability equations for both normal operation and targeted strategic strikes, where an attacker specifically aims to compromise vital edge components B_1andB_5. To validate the closed-form reliability expressions, a robust Monte Carlo simulation with 10^5 iterations was executed in MATLAB. The numerical findings demonstrate that while targeted attacks reduce the primary path's capacity to zero, the independent backup mechanism successfully preserves data-flow continuity and encryption integrity, maintaining a steady system availability floor of R_(sys.)≥ 0.90. These insights provide concrete engineering design criteria for implementing fault-tolerant secure data pathways in digital academic institutions.

Abstract

 In many economic relations, there are correlations between variables that affect each other, including the reciprocal relationship between the budget deficit and exchange rate fluctuations, especially in developing countries, including Iraq, which suffer from problems in the general budget that may be chronic, and this deficit is caused by continuing In increasing public expenditures in exchange for a decrease in public revenues, especially that the Iraqi economy is almost completely dependent on the oil sector, And due to the fluctuation of oil prices and its impact on the volume of imports, which negatively affected the state’s general budget, the study included three main sections. The first topic represents the theoretical framework of the exchange rate and the public budget deficit, and the second topic is the relationship between the exchange rate and the general budget deficit in Iraq for the period (1990-2019). While the third topic dealt with the standard analysis of the relationship between the two variables mentioned above, the study concluded that there is a one-way causal relationship between the two variables of the model, where the exchange rate is due to a deficit in the public budget in the long term

Abstract

This research aims to analyze the role of crisis management strategies in supporting Iraqi economic security in the post-2016 period, within an economic environment characterized by rentierism, a single source of income, and fragile infrastructure. The research seeks to analyze the main threats to national stability, such as public debt crises, unemployment, and inflation, while focusing on the theoretical foundations of crisis management concepts as a leadership and administrative system based on forecasting and proactivity. One of the most important objectives of the research is to focus on economic security and its management through successful crisis management strategies, and how to manage crises in a way that can reveal errors before they occur or address them after they occur. The research also relied on a quantitative analytical approach using time series data (2016-2025) and employed advanced statistical and econometric tools, including the ARIMA forecasting model and the Early Warning System (EWS) using Logit and Probit models. The study concluded with several key findings, most notably a positive but very weak and statistically insignificant correlation (p < 0.005) between crisis management strategies and short-term economic security. This weakness is attributed to the Iraqi economy's greater vulnerability to global oil price shocks and external financial fluctuations than to the effectiveness of current internal management mechanisms.

Abstract

Measure the efficiency of decision-making units (DMUs) using quantitative approaches plays important role to help decision maker to enhance the organization efficiency. Also, integrating more than one quantitative approach have received more attention recently. This paper presents an efficient computational approach which consist of integrating two multi-criteria decision making approaches. The first is the data envelopment analysis (DEA) model and it used to measure the efficiency of the DMUs based on their inputs and outputs and the second approach is Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The presented approach has teased using dataset as in [12] of municipal services in Thi Qar Province, focusing on seven municipalities within the region. Using the presented approach, first we identify the relative efficiency using DEA models. Second, we rank all DMUs that reach full efficiency. Using a dataset comprising three inputs and three outputs associated with municipal services. The result of paper shows that this approach is reliable and easy to implement and it is suitable for helping the decision maker to reach the optimal decision for sustainable evaluation.

Abstract

China has realized the great importance and the great role of innovation in achieving distinguished industrial performance, so it began to support and encourage it in order to achieve this, and this is what this research tries to measure and prove through a standard study based on annual data for the period (1985-2020), and depending on the statistical program (Eviews 10).
The research recommended some proposals, the most important of which are: China advancing the most important indicators of innovation by increasing spending on research and development and achieving the quality of domestic education for China and not on education abroad. Conformity and integration must be achieved between the most important indicators of innovation, especially with regard to human development (quality education) and patents.
The model variables were (industrial performance log y) is the dependent variable. And (log x1 patents), (log x2 research and development spending), (log x3 education quality) and (log x4 technology progress), are the independent variables.
The results indicated that the complete logarithmic model is the best among other models, and to achieve this goal the research relied on the assumption that innovation achieves distinguished industrial performance in both industrialized and emerging countries, including China. The support and encouragement of innovation indicators had a moral effect in achieving industrial performance in China and achieving economic and social well-being, but this depends on the country's economic situation, strategies and laws adopted and the amount of gross domestic product allocated to support those indicators.
Through the results of joint integration, the research concluded that there is a long-term equilibrium relationship and a short-term response between the research variables, and that there is a significant effect of some indicators and an insignificant effect of other indicators, in addition to the absence of the problem of self-correlation and the problem of heterogeneity of disparity.
The research recommended some proposals, the most important of which is the need for China to raise the most important indicators of innovation by increasing spending on research and development and achieving the quality of local education for China rather than relying on education abroad. It is imperative to achieve harmony and integration between the most important indicators of innovation, especially with regard to human development (quality Education and patents) and among technological advances
The research also recommended that Iraq should study this pioneering experience and make use of it as much as possible for the purpose of modernizing the Iraqi economy,
The research also recommended conducting a future study of the industrialization experience in South Korea because it is a pioneering experiment that deserves to be studied and that it moved South Korea from a developing country to an advanced industrial country that competes with the advanced industrial countries.

Abstract

The aim of this research is to assess the impact of electronic payments on increasing the volume of deposits in the Iraqi banking sector for the time period (January 2018 – September 2025), using an econometric analytical method that includes descriptive time-series analysis, and estimation of an Autoregressive Distributed Lag (ARDL) model. The study uses the indicators of mobile electronic payments and financial transactions processed via the retail payment system (IRPSI) as the independent variables, and the total deposits and current deposits as dependent variables, with the control variables being the money supply, inflation, and oil prices. The results show the gradual growth of the use of electronic payment instruments, especially in terms of the retail payment system, while mobile payments have a limited impact; current deposits are the most significant factor in total deposits. The estimates derived in ARDL show that there is no significant relationship between mobile payments and deposits in the short and long run, while retail payment system transactions have a significant and negative relationship due to its strong relationship with cash withdrawals, particularly cash withdrawals by government salary. The results shown in the control variables indicate that money supply and oil price are important factors in increasing deposits while inflation decreases current deposits because of the loss of purchasing power. Overall, the results indicate that while the electronic payment system is still evolving in Iraq, the use of cash remains at a high level, which necessitates further efforts to boost and reinforce the non-cash payment policy, increase financial and digital awareness, and strengthen the technical systems to promote the efficiency of electronic payment systems and their ability to contribute effectively to the mobilization of deposits within the banking sector.

Abstract

This study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.

Abstract

Breast cancer is one of the most prevalent and life-threatening diseases worldwide, making early and accurate diagnosis essential for improving patient outcomes. This study aims to evaluate the performance of two machine learning models, Extreme Gradient Boosting (XGBoost) and Gaussian Naive Bayes, for breast cancer classification using the Breast Cancer Wisconsin Diagnostic dataset. A comparative analysis was conducted based on several performance metrics, including Accuracy, Precision, Recall, F1-score, Specificity, Receiver Operating Characteristic (ROC) curve, Area Under the Curve (AUC), Balanced Accuracy, and Confusion Matrix. In addition, feature importance analysis was performed to identify the most influential variables contributing to the classification process. The experimental results demonstrated that both models achieved high classification performance. However, the Gaussian Naive Bayes model showed slightly superior performance, achieving an Accuracy of 96.5% and an AUC of 0.997, compared with 96.0% and 0.993, respectively, for the XGBoost model. Furthermore, the analysis revealed that features related to tumor morphology, particularly concave points mean, perimeter worst, and radius worst, were among the most influential predictors of breast cancer classification. The findings indicate that both machine learning models provide reliable and effective tools for supporting early breast cancer diagnosis, with Gaussian Naive Bayes demonstrating a slight advantage for the dataset used in this study. These results highlight the potential of machine learning techniques to enhance diagnostic accuracy and support clinical decision-making.

Abstract

This study aimed to identify the role of the financing structure variables in reducing the financial fragility of private commercial banks. Bank operation and continuity. In its practical aspect, the study relied on a set of published financial reports and statements for two of the banks listed in the Iraqi Stock Exchange for the period between 2005 - 2019. And to test its main hypothesis, multiple regressions was used in the method of regressive deletion. The study reached a set of results, perhaps the most important of which is that there is a statistically significant inverse effect between ownership finance and financial fragility in the study sample banks. Traditional and modern hedging mechanisms that help it get rid of fragility, as well as the application of the Altman model to measure financial fragility and determine its financial position.

Abstract

Abstract

This study tests the effect of capital costs on the relationship between free cash flow (FCF) and market value. The study selected twenty-six corporations that were listed on the Jordan securities market from 2010 to 2019. The FCF is an independent variable, cost of capital is a mediation variable (proxy of WACC), and market value added (proxy of firm’s value) is a dependent variable. Baron & Kenny's methodology and the Sobel-test were used to analyze the data of the four hypotheses, including the mediation effect of capital costs on FFC & MVA. Based on the Sobel test results, there is a partial mediation effect of the cost of capital between the free cash flow and the market value added of the firm, and the free cash flow is positively related to the market value added. Therefore, FCF has the capability to send positive signals to financial market participants about the firm's performance.

Keywords: - Free Cash Flow (FCF), Weighted Average Cost of Capital (WACC), Market Value Added (MVA), Mmarket Value of Equity (MVE), Capital Asset Pricing Model (CAPM), Beta Coefficient (β). 

Abstract

Neuromarketing is an emerging field that combines neuroscience and marketing to better understand the factors influencing consumer decisions. Consumer purchasing behavior has long been a focus for marketers seeking to create compelling advertisements and increase engagement. It relies on objective tools to identify consumer responses through physiological and neurological measurements. This research aims to apply brain science to marketing research, specifically using electroencephalography (EEG) and eye-tracking to determine whether a consumer will purchase a product. “The association between physiological reactions and self-reported purchase intention to marketing cues was investigated by analysing physiological data from 210 participants. The link between the independent factors (product category and advertisement type) and the dependent variable (purchase intention) was investigated using descriptive, correlational, and regression methods. The results confirm that knowledge of neuromarketing significantly boosts practicality (β = 0.726, p < 0.001), which enhances marketing efforts (β = 0.611, p < 0.001) and social media communication effectiveness (β = 0.712, p < 0.001).” The study found that both frontal lobe alpha and beta wave activity (neural reactivity) and fixation duration and number of fixations (visual attention) were strong predictors of purchase intention, with fixation duration being the strongest predictor. Results suggest that emotional advertising elicited greater purchase intention than informational advertising, with the effects of emotion moderated by product category. This research presents evidence for a model that uses EEG and eye-tracking in conjunction to develop insights into consumer behavior. The paper provides an immediately applicable framework for marketers trying to revamp their advertising strategy.

Abstract

Quarterly data were used, with (48) views, and a research problem was posed: Are the expected digital contributions to raising levels of financial inclusion addressed through the quality of digital financial services provided to a sample of the Arab countries under study for the period 2011-2022? The aim of study to shed light on the most important concepts, basics and emergence of financial digitization and financial inclusion, specifically the quality dimension and the extent to which it is affected by some indicators of financial digitization and attempt to disentangle some of the closely related concepts, as well as building a quantitative model capable of clarifying the size, impact and analysis of some indicators of financial digitization represented in (the procedure Or receiving digital payments for those in secondary education +15MPS, making or receiving digital payments for those in primary education or less (MRE), creating digital payments for adults over 25 years of age (MRA), creating digital payments for youth between 15-24 years of age (MRB), in the dependent variable represented by: , Quality/Education, represented by borrowing for health purposes (BHP), and Quality/Age, represented by the number of inactive accounts +15 NIA) by explaining its impact on the financial inclusion dimension (quality(

The ARDL model using the statistical program (Eviews 10) showed that there is a and (significant relationship) between the indicators of financial digitization and financial inclusion, represented by the quality dimension and the models that were tested and based on the global financial inclusion database The Global Findex Database 2021. study reached a set of Conclusions and proposals: Perhaps the most important of them is that the results of the short-term tests were consistent with the long-term results for the two variables with the same interpretation. The compatibility may also be due to financial theory and that those who are younger within this classification have new trends and care by parents for financial awareness and financial knowledge.

Abstract

This study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.

Abstract

Most organizations seek to improve their performance through re-layout their activities. Therefore, the layout decision is one of the important decisions for operations management, as most service organizations are concerned with the layout through good organizing of service delivery centers according to scientific foundations in order to reach to efficient layout. So this study seeks to improve the layout of the driver’s license issuance service line by using the theory of queues in the Central Registration Compound – Husseiniah which suffers from the problem of great momentum throughout the official working hours, especially with regard to the license issuance service, this momentum causing a number of problems that the customer suffers from when he visit the compound. The most important problem is the long waiting queues of the customers whose wait for the completion of this license. As well as the great momentum in some procedures at the license issuance service center due to the overlap between these procedures and another procedures in other services lines Therefore, Guided by this, the problem of the study is embodied in the possibility of improving the internal arrangement of the permits issuance service at the General Traffic Directorate / Central Registration Compound – Husseiniah by using the theory of queues. This service was chosen as a sample for the study as it is the service that witnesses great momentum by customers compared to the services it provides The complex and therefore, there are long waiting lines in front of many of this service's procedures, which make it bottleneck points due to the poor layout of its procedures The importance of this study is evident in that it will, when applied, contribute to providing an layout form for the service line. The study sample will help improve this service by reducing the customer’s waiting times in the queue and in the system, in order to serve the largest possible number of customers. The researcher adopted the case study approach using some quantitative methods, namely the queue model to determine the nature of the waiting system for the service, the study sample and proposing a new layout for this line, as well as the simulation method to simulate both the layout and the proposed and compare them using queue measures, and in order to improve the internal arrangement of the service Issuing the license The license issuance service centers were separated into two channels for each service center and the appropriate internal arrangement was chosen, which contributes to reducing the rates of waiting times. the study aims to apply the appropriate model of waiting queues models to re-arrange the layout service centers for driver’s license issuance service line The study reached to set of conclusions and recommendations, the conclusions indicated that the proposed layout according to the queuing theory achieved a clear improvement in the performance standards represented by (the number of customers in the system; the average time customers spend in the queue and the total time in the system). Therefore, the study recommends the compound to adopting the proposed layout according to the queuing theory because it helps to achieve a streamlined flow of customers and reduce the average waiting time in both the queue and the system

Abstract

The issue of monetary policies and their role in achieving economic stability and economic growth aims at price stability as a primary goal, and with the diversity and development of monetary policy tools, it has become an important part of the comprehensive economic policy in countries in general. As a result of the serious negative effects of inflation and its reflection on the economy, economic policy makers worked on using monetary policy tools to address inflation by influencing the supply of money and demand for it in line with a set of economic goals and the prevailing economic conditions in the country concerned. Central banks have adopted the monetary policy tool and their implementation, as the Central Bank of Iraq worked to adopt a set of technical and legislative measures through its monetary tools to achieve stability in the general level of prices. The researcher aims to identify a more effective tool than the monetary policy tools in dealing with inflation in Iraq for the period 1991-2019. The results of the test showed that open market operations had an impact in the current year and the previous year on inflation. The researcher used the tools of modern standard and mathematical tests that would determine Factors affecting inflation, as the study used the NARDL model to separate the negative and positive differences for each variable, and then tested them on the dependent variable, and this is a somewhat modern method in standard tests.

Abstract

This study evaluates how International financial reporting standards (IFRS) can control the development of sustainable and fair value of economic entities through the governance role. Following the growing dynamism of the global business world and the growing demands of transparency and accountability, the International Financial Reporting Standards (IFRS) that have been created by the International financial reporting standards Board (IFRSB) are now instrumental to the quality of financial reporting and accruing greater investor and stakeholder trust. In addition, the implementation of these standards in the framework of the effective governance system also helps in enhancing financial and non-financial disclosure concerning sustainability that helps in attaining the long-term value taking into account both economic, social and environmental aspects. The methodology in the study was descriptive-analytical. The sample size of 50 accountants and auditors of different companies was employed to create data using a questionnaire. Analytical data was conducted on the basis of SPSS software and path analysis models. The research model contained three key variables namely, the governance role of IFRS, which serves as the independent variable, the quality of disclosure and transparency, which relates to sustainability as the mediator variable, and the generation of sustainable fair value as dependent variable. The findings showed the direct and indirect influence of governance on sustainable value creation wherein disclosure quality was a partial mediator in such a connection. The results indicate that when corporate governance is combined with the use of international standards, the transparency and corporate responsibility increase and this adds to the long-term corporate value as well as supporting sustainable development and equity among the stakeholders.

Abstract

The research aims to reach the optimal management of water resources in the city of Baghdad by using the Analytic Hierachy Process - AHP, which is one of the effective methods of supporting the process of making multiple decisions. Baghdad faces many challenges related to the water sector, including a lack of water quantities available, water deterioration, institutional and administrative challenges. The research follows a comprehensive scientific methodology that begins to determine the problem, and set clear goals related to improving the effectiveness and efficiency of water management and ensuring its sustainability. Where an analytical model is built with the use of (AHP) analysis, which includes defining the main goal of (optimal water management), standards of evaluation (water pricing, awareness and aqueous education, systems and water standards, legislation and water laws, water losses), and possible alternatives (improving infrastructure Rationalizing water use). The data was collected through a questionnaire for the competent authorities and experts in the water sector exclusively. Through the AHP (AHP) application, both standards as well as alternatives and arrangement were analyzed based on the relative weights of each standard. The results show the possibility of using (AHP) to direct specialists and decision makers towards choosing sustainable and effective solutions to address water issues.

 And highlighting the results of the research was the possibility of access to the optimal water management in the city of Baghdad, by formulating a comprehensive water management approach by adopting a strategy to integrate school standards and alternatives, and set a maximum priority for the application of rationalization of water use as an implementable option and the first step to achieve a sustainable water resource, which supports Achieving efficiency of water resources optimall.

With the presence of practical recommendations that are applicable, most notably promoting the rationalization of water use through a comprehensive work for both water legislation and awareness of users of the importance of water, as well as the need for water pricing to estimate the value of water as an important resource. The research is expected to improve the management of water resources in Baghdad, and it can also constitute an applicable model in other cities facing similar challenges.   

Abstract

The decade of the nineties witnessed a great crowding from many developed and developing countries towards adopting the policy of inflation targeting as a modern framework for monetary policy through which the explicit announcement of the target inflation rate and directing all monetary policy tools in order to achieve this rate, the discussion later moved towards the impact of This policy in the rate of growth has topped the headlines of many researches. It is claimed that the failure of this policy to promote growth may bring catastrophic results to any country, especially the developing ones. The aim of the research is to know the extent to which the inflation targeting policy can actually achieve high rates of economic growth in eastern countries Asia taken as a model from Indonesia, based on the premise that: The adoption of inflation targeting reflected positively in growth and enhanced its stability. Targeting inflation and economic growth in Indonesia, while the second side celebrated the use of quantitative analysis tools, starting with the data stability test to enhance research and reach its goal, and then progress See the search form. The data for the research were collected based on the publications of the World Bank, and the research covered the period (1990-2019). The research reached a number of results, the most important of which were: - The inflation targeting framework contributes to supporting the levels of macroeconomic performance through its role in reducing fluctuations in economic growth after the trend of a number of central banks in East Asia to implement that strategy

Abstract

The increase in the number of people infected with the virus around the world and the human and material losses caused by this phenomenon and the social and psychological effects it generates include all categories of society. The main purpose of studying this virus is to know ways to reduce losses and make future predictions about it.

In this research, time series (general trend equations) were used in the theoretical side and monthly data analysis on the virus (covid 19) and for the time period (2019-2020) because of the high accuracy and flexibility of these equations in analyzing the time series.

The results showed that the appropriate and efficient model is the quadratic model to represent the time series according to the comparison with other models.

Abstract

Due to the boom in information technology and the space it occupies in all joints of life, especially financial, economic, military..... Etc. This technology has to be used and utilized in financial analysis to help investors make the best investment decision. The researcher deals with the mechanism and method of creating a computerized model using Microsoft Access to extract the results of financial ratios and calculate the average cost of financing, in addition to identify the fair share price and compare it with the market price, for the purpose of identifying the level of deviation in the market price, whether higher or lower than Fair price. The program has been fed with mathematical functions to help extract results so that investors can use them anytime possible. The researcher considered the use of this type of software helps to prevent manipulation and modification of the results extracted, allowing the opportunity for all dealers to get the results fairly and equally with opportunities. The researcher reached a number of conclusions the most important are the arrival of information technology beyond the expected point of access, and therefore boundless. Information technology can also be used to improve the country's financial reality and keep pace with developments in the financial sector worldwide. In addition to the conclusions, the researcher Suggested set of recommendations for those who wish to take them out of the most important, the need to enter information technology and programming in the construction of the financial and economic sector of the country because of its speed in performance, processing and accuracy in the results. It is also necessary to start establishing information technology centers to help build state sectors on the latest methods and techniques.

Abstract

The establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.

The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.

Abstract

The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses

Abstract

The research aims to shed light on the stages of development of the balanced score card to the sustainable balanced score card. And according to what the sustainable balanced scorecard contains of many non-financial indicators in its three perspectives except for the financial one, so the research aimed to employ the card and identify its indicators, which usually function as a performance evaluation, so that those same indicators are the non-financial information that is disclosed within The integrated report model, which represents the most advanced generation of reporting.

The electronic payment card company Qcard was chosen to implement the proposed research model. As its financial and administrative reports were analyzed, in addition to conducting extensive interviews with the heads of various departments in the company, the sample of the research. The indicators that formed the sustainable balanced scorecard and which later represented the guide for preparing the integrated report form were identified after distributing the indicators that represent non-financial information on the nine components of the integrated report form.

And the most important conclusion was the operation of non-financial information, in addition to financial information, which led to the activation of management accounting tools, facilitating the formulation of the strategy of the economic unit, the implementation of the strategic objectives of the economic unit, and the achievement of sustainability requirements. Its performance from multiple points of view and enabled the management accountant and management to quantify expectations to the nearest degree of accuracy, which leads to correcting the evaluation process and expanding the area of ​​correction options that can be put forward in the strategic performance evaluation process. As for the most important recommendation, it was necessary to unify the efforts of academics and professionals to raise the level of application of management accounting tools in economic units, and to employ those tools in enabling units to achieve sustainability requirements, and the consequent necessity of developing management accountant skills in preparing reports that feed departments with information. Necessary to fulfill these requirements.

Abstract

The research aimed to identify how to build models for selecting the optimal mix of investment portfolios, as well as presenting the stock returns of fifty-four companies listed on the Iraq Stock Exchange to facilitate investors' choice of the best investment alternatives by comparing stock returns with the financial market returns. Using monthly data spanning the period from March 2020 to May 2024, the research examined fifty-four companies listed on the Iraq Stock Exchange, covering all traded sectors. The research also demonstrated the importance of beta analysis (β) in classifying stocks into defensive and offensive, which helps investors build balanced financial portfolios that manage risks more effectively. The research reached several conclusions, the most important of which is that the pricing of capital assets depends on two important factors: the risk premium and the beta value. Consequently, any increase in either of these factors will be directly reflected in the prices of corporate assets.

Abstract

Sovereign wealth funds are among the most important financial instruments used by rentier economies to manage financial surpluses generated from the exploitation of natural resources, particularly oil, with the aim of achieving macroeconomic stability and enhancing long-term financial sustainability. The importance of these funds is particularly pronounced in economies characterized by a high degree of dependence on oil revenues, given the cyclical fluctuations these revenues are subject to due to changes in global oil prices. This research aims to conduct a comparative analysis of sovereign wealth fund models in a number of rentier economies. This research also aims to analyze the current state of oil surplus management in Iraq and assess the challenges facing the effective utilization of these surpluses within an institutional and investment framework. The research employs a descriptive, analytical, and comparative approach, analyzing leading international experiences in sovereign wealth fund management and evaluating their potential application in developing a suitable model for the Iraqi economy. Furthermore, the research analyzes the relationship between oil surplus management and economic stability, considering potential future scenarios for global oil markets.

Abstract

Standard multilayer dielectric beam splitter is limited by spectrum interference ripples, high production complexity and strict tolerance of the thickness. Here we report a compositionally tuned TiO2-SiO2 mixed dielectric thin film as an effective single-layer broadband beam splitter. The composite films were produced on glass substrates with pulsed laser deposition (PLD) which allowed fine control over layer thickness and equilibrium stoichiometry by varying the number of laser pulses. The TiO₂:SiO₂ ratio was optimized using the effective medium model of Lorentz-Lorenz to attain a refractive index in between (~1.95-2.05) for controlled amplitude division with no multilayer interference stacking. X-ray diffraction (XRD) study revealed a nanostructured mixed-phase morphology using crystallite sizes in the range of 16-46 nm, ideal for low-scattering optical applications. The transmission-reflection ratios were steady and adjustable from 65/35 to 80/20 with small spectral ripples (ΔT_ripple < 4%) as demonstrated by UV–Vis–NIR spectroscopy in the range 400–1100 nm. The experimental results agree well with transfer matrix method (TMM) simulations, which validates the effective refractive index technique. The suggested single-layer design outperforms existing multilayer designs in terms of structural complexity, thickness sensitivity and number of manufacturing processes, while maintaining broadband and spectrally flat optical performance. Here, we show a simple and scalable way to achieve broadband beam splitting by changing the refractive index in a single dielectric layer.

Abstract

The current study examines the impact of income diversification on the profitability and stability of Jordanian commercial banks. The study sample consisted of (13) commercial banks operating in Jordan for the period 2010-2022. The secondary data included in the financial reports and annual budgets issued by the Jordanian commercial banks are also considered. The study employs the ratio of non-interest income to total operating income and the Hirschman-Herfindahl index to measure income diversification, while the return on assets and return on equity indices were used to measure bank profitability. To measure financial stability, the z-score value was calculated. The Panel Data regression model was employed, and the random effect model was chosen to test the study hypotheses. The results showed that the ratio of non-interest income has a positive and significant impact on the profitability of Jordanian commercial banks. This indicates that increasing reliance on non-interest income sources enhances the performance and profitability of Jordanian commercial banks. The results also showed that the HHI index has a positive and significant effect on the profitability and stability of Jordanian commercial banks, which means that increasing the level of diversification in income sources leads to increased profitability and financial stability in Jordanian commercial banks. The study recommended the necessity of encouraging commercial banks to innovate financially and provide digital banking services and other non-traditional services due to their role in increasing profits and financial stability in Jordanian commercial banks.

Abstract

The quality of earning is one of the most important elements used in evaluating the real financial reality of the company, which is reflected in its financial statements and future profits, as the current study included an analysis of the relationship between the quality of earning and the growth of companies for four companies registered in the Saudi stock market and for the period (2009-2018). Both accounting conservatism and the criterion of closeness to cash models were relied upon to measure the quality of these companies' earnings. While both the sustainable growth and the internal growth models were used in measuring the growth of the research sample companies. The statistical analysis represented by finding the correlation coefficient was used for the purpose of examining the relationship between the growth factors and the quality of earning used in the current study. The results showed a strong relationship between the criterion of closeness to cash model as a measure of the quality of earning and both the coefficients of sustainable growth and internal growth. The results also presented the absence of a clear relationship between the accounting conservatism coefficient and the measured growth coefficients in the current study of the research sample. The current study recommends the importance of the obligation to disclose profits in line with accounting principles and sorting out companies that follow the method of profit management and manipulation of financial statements. The study also recommends conducting more research in the field of measuring the quality of earning and its relationship to the growth of companies

Abstract

The research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have      achieved great profits for the banking industry     by applying it to the Iraqi banking industry during the period                                                                              

 (2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,                                                                                                                                  

Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment                                                                                             

Abstract

This research adopts a model that is reflected in its main objective on studying the concept of ethical leadership and its role in improving the performance of teaching staff in relation to ethical leadership behaviors and proving its relationship to teacher commitment.

 To achieve this, the research scale was built based on the dimensions of ethical leadership and performance by constructing a questionnaire (research tool), which consists of 20 questions divided equally on each dimension, which was aimed first at the perception of ethical leadership and the factors that affect ethical leadership as well, as well as improving performance among The research sample. The research presents the fundamental importance in exploring the perception of the teaching staff in the judiciary of knowledge of ethical leadership practices and their role in improving their performance and to what extent the dimensions of ethical leadership or behaviors and influence on their ethical leadership practice are related. In order to reach the objectives of the study, by relying on the analytical descriptive approach, the data was collected in a comprehensive inventory method, as it was applied to the teaching staff in a number of schools in the district of science in Salah al-Din governorate, which represents the research community. The number of distributed questionnaires reached (140) questionnaires, (112) of them, or 80%, which represents the approved sample of the study valid for statistical analysis, and it was analyzed according to the statistical analysis program SPSS.V22, based on the statistical indicators (arithmetic mean, standard deviation, percentage of difference factor and T-test).

The study came out with several conclusions, the most important of which is that: (a) ethical leadership positively affects the performance of teaching staff, (b) school leadership plays a positive role in promoting ethical behaviors among its educational cadres, and the study made several recommendations, including: Strengthening the moral qualities represented by justice, cooperation, firmness and trust Self-leadership of the surveyed schools as it governs their relationship with others and improves the level of individual and overall performance in the organization.

Abstract

The study aims to achieve several objectives, the most important of which is to analyze the nature of the financing behavior adopted by business companies, by measuring the impact of financing behavior—represented by short-term debt, common stock, and retained earnings—on Economic Value Added (EVA) using the EVA model for a selected sample of business companies listed on the Iraq Stock Exchange during the period from 2005 to 2024. The study relied on the descriptive-analytical approach to present the theoretical and analytical aspects of the research variables, and the quantitative approach to test the research hypotheses in order to address the research problem, which revolves around the question: To what extent does financing behavior affect the Economic Value Added of industrial companies listed on the Iraq Stock Exchange? The study assumes a main hypothesis positing the existence of a statistically significant impact of financing behavior on the economic value of industrial companies. To test the research hypotheses, time series data and multiple linear regression analysis were employed. The results revealed a statistically significant negative impact of common stock financing on Economic Value Added, a statistically significant positive impact of retained earnings financing on Economic Value Added, and no significant impact of short-term financing on Economic Value Added.

The study concludes with a set of recommendations for financial decision-makers in the business companies of the study sample to help enhance their economic value, including: adopting an effective financing policy that ensures the optimal use of shares as a financing tool, achieving a balance between equity financing and debt financing.

Abstract

The process of pricing bank loans is one of the most important sources for the bank’s
revenues, as loans represent a large part of the bank’s assets. The research aims to measure and
know the impact of bank loan pricing indicators on credit risk. When the bank sets a high interest
rate, this leads to a loss of customers by going to other banks to obtain loans, and if a low interest
rate is set, this leads to a loss for the bank. Therefore, banks should use modern methods of
pricing bank loans. The research community represents the banks listed in the market. Iraq Stock
Exchange. As for the research sample, it consisted of 8 banks that were selected from among 24
banks listed on the Iraq Stock Exchange that meet the research requirements, and for the period
(2006-2015), and a set of financial indicators were used (return on net funds used, weighted
average cost of capital, Z-Score Profitability objective) Measurable research variables .

Abstract

The research aims to know the extent to which the principles of governance are applied to the accounting conservatism in the Iraq Stock Exchange represented by the commercial banks (Al-Khaleeji Commercial Bank, Al-Mansour Investment Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Sumer Commercial Bank, Ashur International Investment Bank) where the problem was The research is there an effect of applying the principles of governance on accounting conservatism, and a questionnaire was used to collect data, and the research tool included (33) paragraphs, and (92) questionnaires were distributed through personal e-mails (58) questionnaires through personal interviews, where a sample was formed Research from (120) employees working in the banking sector. The results were analyzed using the statistical program (spss), with a correlation relationship attributed to the application of governance principles to accounting conservatism. The research hypotheses were tested using (Kolmogorov-Smirnov K-S) program, and accounting conservatism was measured by using the (BTM) model through actual data. For the published financial reports, through the use of a measure of the book value of property rights to the market value of property rights, and the research ended with the most important conclusions and recommendations, which are that Iraqi banks are committed to applying the principles of governance, and that there is a correlation relationship attributed to it between the application of Iraqi banks to the principles of governance and the level of accounting conservatism. Determine the relative importance of the principles of governance on the practices of accounting conservatism                                

Abstract

    The research deals with post-war economics: economic problems, recovery and stability policies for post-war economies with a reference to Iraq for the period 2000-2019, as it clarifies the terms related to post-war economics, and its importance to international organizations that often resort to intervention in order to achieve peace in conflict areas, It also deals with the motives leading to war, and the factors that stand behind them, and the research stands on the most important economic effects of the conflict, and the economic problems faced by countries in the post-conflict phase in order to determine the best ways to address them. The war, while the second topic deals with the economic effects of the conflict, while the third topic deals with recovery and stability policies in the post-conflict phase, and the fourth topic deals with economic growth and indicators of economic reform in Iraq, and the research ended with a set of conclusions and recommendations.

Abstract

This study aims to demonstrate the impact of announcing the distribution of dividends in light of information asymmetry and in light of the phenomenon of terrorism for the purpose of predicting stock prices for companies listed on the Iraqi Stock Exchange. The study was applied to a sample of various market sectors, taking into account the diversity in the sectors, which included  Mosul Dam Company that met the conditions of the study, which identified the companies that distributed dividends for two consecutive years (2014-2015), and the event study method was used with a (40) day event window with a period of (20) days before and after the event to measure the information asymmetry, as the forecasting method was adopted to identify the effects. The future of the dividend decision depends on investors' decisions in light of conditions of instability. In addition, two statistical methods were used to test the study's hypotheses, namely the regression analysis method and the scenario method. The study reached a set of conclusions, the most important of which is the possibility of achieving extraordinary returns by relying on the informational content of the dividend dividend. There is also a significant impact Statistical significance for the dividend decision due to information asymmetry. The scenario method contributes to predicting stock prices better than the traditional method. One of the most important recommendations reached by the study is the necessity of adopting scientific methods to measure the impact of market-related terrorist events on the accuracy of financial results, especially the use of mathematical models to measure the impact. Market events on stock prices. It is also preferable to adopt the scenario method in predicting stock prices and financial performance and adopt it as a model that provides multiple options for financial decisions, in addition to not being satisfied with the extraordinary return as only one tool for making investment decisions, but rather other factors such as risk must be taken into account.

Abstract

The United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.

  This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).                                                                                          

              Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.                                                                          

           As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.     

Abstract

The research aimed to determine the extent to which tourism training strategies, with their dimensions (analyzing tourism training needs, setting training objectives, implementing training, evaluating training), contribute to improving organizational performance with its dimensions (operational efficiency, financial performance, customer satisfaction) through sustainable development with its dimensions (economic dimension, social dimension, environmental dimension) The research problem was embodied in identifying the challenges facing the companies under study in designing their training programs while integrating the dimensions of sustainable development to achieve outstanding organizational performance. A questionnaire was distributed to (60) employees and (5) were excluded for scientific and methodological reasons in a General Authority for Tourismin Baghdad Governorate. The descriptive and analytical approach was used to present and analyze the data. The (SPSS v21) program was used to analyze the data using statistical methods and the use of the correlation coefficient (Pearson), the simple regression analysis method, Multiple linear regression، and the F, t test. One of the most important conclusions reached by the research is that there is a strong correlation between tourism training strategy and organizational performance in the tourism companies studied, and that sustainable development plays an important mediating role in the relationship between tourism training strategy and organizational performance. This means that the effectiveness of training increases when it is integrated with sustainability practices to achieve outstanding organizational performance. The most important recommendations that the research provides are: adopting an integrated strategic framework for tourism training and moving Iraqi tourism companies from the traditional method of implementing courses to a strategic training management model based on linking needs analysis, long-term company plans, and organizational performance indicators, to ensure the sustainability of the training impact.

Abstract

Renewable Energy and Its Role in Maintaining Climate Balance

The intensity of global climate challenges is increasing, prompting a focus on renewable energy production to achieve the necessary climate balance. Reports from global institutions and specialized organizations indicate that greenhouse gas emissions need to be reduced by nearly half by 2030 to avoid the worst effects of climate change and reach net-zero emissions by 2050.

Global reports highlight that a significant portion of greenhouse gases surrounding the Earth, which trap the Sun’s heat, is generated through energy production by burning fossil fuels to produce electricity and heat. Fossil fuels, such as coal, oil, and gas, are by far the largest contributors to global climate change, accounting for more than 75% of global greenhouse gas emissions and nearly 90% of all carbon dioxide emissions.

The role of renewable energy sources (abundantly available around us through the sun, wind, water, waste, and geothermal energy) stands out due to their natural availability. These sources emit little to no greenhouse gases or pollutants, making them a critical component in combating climate change.

Abstract

This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.

Abstract

Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).

Abstract

The research aims to clarify the nature of the banking human resources management information system, as well as to introduce the concept of redesigning jobs in banking organizations, in addition to determining the frameworks of the relationship of correlation and influence between the two variables in the Iraqi banking sector in order to identify a number of means that can be adopted by banking departments in order to build an integrated business model linking the outputs of information systems and their adoption in the process of scientific and systematic redesign of jobs and highlights the importance of the study by addressing important administrative topics added To the literature of administrative sciences, in particular the banking human resources information system and the element of redesigning banking functions, and a sample

The study with (83) respondents in (4) private banks in Baghdad and the opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments according to the program (SPSS) and a research came out with a number of conclusions, the most important of which is the existence of a high impact relationship to the level of development and performance of the human resources information system in redesigning jobs and one of the most important recommendations of the study is the need for the various banking departments, whether operational or supportive, to accurately determine their needs from the various disciplines so that the human resources department in banks can reach To harmonize the job with the specifications of the incumbent and through the use of methods in redesigning jobs in a scientific manner, specifically when using the method of job characteristics

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

Abstract

Through the current research، we aim to investigate the possibility and relationship between the (administrative negotiation management) and the (smart organizations) ، which was represented by a number of intellectual and applied questions، as well as a statement of the influential role in developing the model of smart organizations as one of the modern topics in the application environment. Based on the previous literature by presenting the theoretical side of the researcher's variables، also the applied side was based on the questionnaire form as a tool for data collection، and then the correlation and influence relationships were tested by a group of statistical means، as well as the possibility of implementing them in the application environment، the research concluded that there is a correlation between The management of administrative negotiation and the dimensions of smart organizations، as well a significant influence relationship to the management of administrative negotiation and the dimensions of smart organizations.

Abstract

يهدف البحث الى تحديد دور ممارسات وأساليب وتقنيات تمهيد الدخل في التنبؤ بالفشل المالي في الشركات، والتعرف فيما اذا كانت هذه الممارسات تؤدي الى زيادة او تقليل احتمال الفشل المالي، وكيف تؤثر في قرارات مستخدمي القوائم المالية، فضلاً عن تحديد الاطار النظري لتمهيد الدخل والفشل المالي والتنبؤ بالفشل المالي واهم النماذج المستخدمة في التنبؤ بالفشل المالي، وذلك من خلال اختبار فرضيات البحث ومحاولة التوصل الى حل لمشكلته المتمثلة بعدم وضوح العلاقة بين تمهيد الدخل و الفشل المالي، والتي تجسد مشكلة البحث التي يمكن صياغتها في التساؤلات الآتية: هل تساهم ممارسات تمهيد الدخل في زيادة احتمال الفشل المالي؟ هل يؤثر تنوع ممارسات تمهيد الدخل في احتمال الفشل المالي؟وقد استند البحث على فرضيتين رئيسيتين هما: توجد علاقة لتمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman. ان علاقة تمهيد الدخل في التنبؤ بالفشل المالي وفق نموذج Altman هي علاقة طردية.وقد تم تطبيق البحث على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية، اذ تم اختيار المصرف الذي يكون صافي دخله غير المستقر.وبالاعتماد على القوائم المالية توصل البحث الى عدد من الاستنتاجات من اهمها: اظهرت نتائج البحث ان المصرف كان ضمن نطاق مرتفع من خطر الفشل المالي،و ان دور التمهيد كان محدوداً وغير مستمر خلال مدة الدراسة البالغة خمس سنوات، وكانت طبيعته سلبية في اغلب الفترات مما يعني انه لم يساهم بشكل كبير في تقليل خطر الفشل المالي.

Abstract

The significance of this research lies in its integration of two key variables: first, innovative marketing, which represents a flexible marketing model that offers companies new methods to present their products and services by introducing changes in how the product or service is delivered, as well as in the channels used for transmitting marketing messages; and second, customer satisfaction, the understanding and analysis of which is essential for maintaining customer loyalty and, consequently, preserving and increasing the company’s market share.

The aim of the study is to explore "The impact of innovative marketing on enhancing customer satisfaction." The research problem was formulated through a set of key questions, most importantly: Does innovative marketing have an effect on achieving customer satisfaction?

To collect the necessary data, the research relied on a questionnaire as the primary tool. The study targeted the Scientific Pharmacist Office, which serves as a marketing agent for Samara Drug Industry Company and several other pharmaceutical companies across different regions in Iraq. A random sample of 65 employees working in the company was selected. Data were analyzed using SPSS v24.

The study reached several conclusions, the most notable being:
“The data analysis revealed that the company’s management pays considerable attention to the dimensions of innovative marketing, with the highest levels of attention focused on promotional innovation and distribution innovation, which in turn contributes to achieving customer satisfaction.”

Among the most important recommendations:
“The company should be proactive and quick in providing new and distinctive products to ensure customer satisfaction, which would increase its market share and guarantee its sustainability in the market.”

Abstract

The research aims to study the correlation and influence of the independent variable organizational Dehumanization in generating the dependent variable cynicism in the workplace   This is to reduce cynicism in the workplace, as it is one of the negative phenomena spread in society in general and in the Ministry of Labor and Social Affairs in particular. The research also aims to shed light on one of the modern vocabulary that is dealt with extensively by management writers, which is organizational Dehumanization, and what are the consequences and negative effects that it can have in the Ministry of Labor and Social Affairs. From here, the main problem of the research was identified, which is (What are the reasons that lead to the appearance of cynicism in the Ministry of Labor and Social Affairs? Does the Ministry of Labor and Social Affairs suffer from organizational Dehumanization?). The questionnaire was the main tool for collecting data and information. The research was conducted at the center of the Iraqi Ministry of Labor and Social Affairs, and the research community was represented by all employees at various administrative levels, by choosing a random sample, as (123) questionnaires were distributed, and (104) audited and measurable questionnaires were received. Which represents (85%) of the total distributed questionnaires. In order to process the data, many statistical methods were used, most notably the arithmetic mean, standard deviation, Pearson correlation coefficient, and structural equations model. The most important findings of the research is that there is a significant impact of organizational humanity in generating cynicism in the workplace in the Ministry of Labor and Social Affairs.     

Abstract

Financial inclusion, defined as the process of ensuring access to appropriate financial services for all individuals and businesses, plays a crucial role in driving economic development and reducing poverty. In this context, universal banks—also known as full-service or universal banks—have emerged as key players in promoting financial inclusion by offering a wide range of financial services under one roof. These institutions provide individuals and businesses with access to savings, credit, insurance, investments, and payment services, which are essential for participating in modern economic activities.

Abstract

The Iraqi economy has known the phenomenon of foreign currency substitution since the eighties, with the increasing deterioration of the value of the Iraqi dinar and the appearance of signs of rapid inflation. Its actual expansion began with the phase of imposing the economic blockade in the nineties. Despite the decline in inflation rates following the phase of the economic blockade, the political, economic, and security turmoil After 2004, it was negatively affected by high inflation rates, especially during the period (2004-2007), which was reflected in the use of the US dollar as a tool to measure future payments, then a store of value, and then a medium of exchange in transactions that take place locally. Our study attempts to identify the phenomenon of foreign currency substitution in all its meanings and its relationship to inflation. Verifying the phenomenon of foreign currency substitution and determining its reality in the Iraqi economy during the period (2004-2022) In order to achieve the goal, the study adopted the inductive approach in analyzing the phenomenon under study, used the descriptive analysis method, and chose the correlation model to analyze the data and reach the results. After following the International Monetary Fund index in measuring foreign currency substitution represented by dividing deposits in foreign currency by the broad money supply, the study concluded There is a direct relationship between the inflation rate and the rate of foreign currency replacement in the Iraqi economy, with a strong direct correlation rate of (0.70) Therefore, the phenomenon of foreign currency substitution must be taken into consideration and the necessary measures taken to reduce it, especially through policies to stabilize inflation rates at low levels and search for another way to price crude oil instead of the US dollar, and let it be a basket of foreign currencies in order to reduce the linkage of the Iraqi economy to the dollar

Abstract

     With increasing environmental pressures and resource scarcity, the transition from the linear “take-make-dispose” model to a circular production system (CPS) has become a strategic necessity for companies. This research addresses the circular production system not only as an environmental initiative, but also as a catalyst for achieving sustainable competitive advantage. The research aims to contribute to bridging the gap between organizational behavior literature and sustainability strategy, highlighting how employee perceptions at the micro and macro levels of the company influence competitive advantage, guided by the research question “How do Bwer employees view the role of circular production systems in building sustainable competitive advantage?” This research examines the perceptions of Bwer employees regarding the relationship between adopting a circular production system and enhancing competitive advantage. A descriptive analytical approach was used, with a structured questionnaire distributed to a targeted sample of 75 employees from various departments, such as operations, marketing, and research and development, using SPSS v.26 software. The results show strong perceived links between circular production systems and improved brand image, resource efficiency, and long-term cost savings through waste reduction and material reuse. However, the challenges identified include high initial costs, the complexity of reverse logistics, and a lack of understanding between different functions, particularly with regard to product innovation outside the research and development department. One of the most important recommendations of the research is to highlight the need to improve communication, training, and incentives to align employee efforts with circular production goals and fully achieve CPS objectives as a driver of lasting competitive success.

Abstract

This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.

Abstract

The aim of the research is to identify the impact of credit shocks on the market value of banks, and data were collected on the research sample represented by the (Iraqi Investment Bank) for the period (2010-2020) and a simple regression model was used as well as extracting the value (R²) to explain the effect of the independent variable on the changes that occur On the dependent variable, as well as the standard coefficient of regression (b), which measures the response of the dependent variable when the independent variable changes by one standard degree, using the statistical program (SPSS), and the research reached a set of practical results, including that there is a significant effect relationship between credit shocks and value The market for the bank is at a level of significance of (0.05), and the researchers suggested a number of recommendations, including the need for attention by the management of banks to study credit shocks and indicate the extent of their impact on other banking indicators. Which affects the financial position of the banks, which negatively affects the market value of its shares.

Abstract

The research aims to highlight the role of lean manufacturing principles in enhancing the requirements of green manufacturing at Al- Karwanchi Company for beverages, healthy water, juices, dairy products, and energy drinks. The research problem lies in the company's lack of attention to recycling its products, despite using raw recyclable materials, leading to increased waste accumulation and environmental and health issues. This situation negatively impacts the environment and increases the costs of waste disposal and non-biodegradable materials.

To address this, adopting lean manufacturing principles becomes essential, as they focus on reducing waste and improving production efficiency to meet green manufacturing requirements. A questionnaire was designed for data collection and distributed to a sample of employees in the company, with 242 questionnaires collected from a population of 548 individuals. Data analysis was conducted using statistical software (SPSS V.26 - AMOS V.24).

The results supported the research hypotheses and confirmed the positive objectives and validity of the research model, revealing a direct impact of the independent variable (lean manufacturing) through its principles (both collectively and individually) on the dependent variable (green manufacturing) in terms of its requirements (collectively).

Based on these findings, several recommendations were made, the most important of which is that institutions should consider transitioning to a circular economy, where materials and waste are reused in the production process. This approach will help reduce environmental impacts and achieve greater resource sustainability.

Abstract

The current study aimed to uncover the influence relationship between the independent variable (emotional contagion) and the dependent variable (team effectiveness). This was achieved by understanding the conceptual framework of these variables and determining their level of availability at Al-Furat Al-Awsat Hospital. This was done based on the theory of emotional contagion and the team effectiveness model to explain the relationship between these variables. The research problem was represented by the need to understand the extent to which the spread of positive and negative emotions, represented by the dimensions of emotional contagion (sadness, happiness, anger, love, fear), affects the overall performance of work teams, their effectiveness, and the achievement of their goals. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of emotional contagion on team effectiveness, creating a research gap that this study sought to fill. The descriptive analytical approach was adopted as the basic research methodology by describing the intellectual contents of the research variables. The questionnaire was used as the main tool for data collection. A sample of medical and administrative cadres in the hospital was selected as the research sample. The total sample size was (223) individuals. Their data were collected through two methods: the first was by distributing the questionnaire electronically to (122) individuals, and the second was by distributing it manually to (101) hospital workers. Both (Excel) and (JASP v.19) programs were adopted in the statistical analysis. The results indicated the acceptance of the first main hypothesis, which states that there is a statistically significant effect of emotional contagion at the overall level on the effectiveness of work teams. The results also showed the acceptance of the second main hypothesis at the level of the dimensions of emotional contagion, as the effect of the two dimensions (sadness and anger) was negative, while the dimensions of happiness, love and fear had a positive effect on the effectiveness of work teams

Abstract

The study aims to clarifying the impact of the application of computerized information systems in achieving sustainable competitive advantage in the research community. The research tried to provide a theoretical framework for the research variables based on what theorists presented in this field, and a practical analytical framework for the opinions of a sample of managers, heads of department , unit managers and divisions in Asia Cell for cellular communications that Founded in 1999 in Iraq, it reached (75) respondents, and the computerized information systems variable was expressed as an independent variable through its dimensions, and the expression of competitive advantage as a reliable variable. The research used the questionnaire as a basic measurement tool for collecting data that was used to test the research hypotheses.The research reached a number of conclusions, the most prominent of which were (computerized information systems take into account the necessary level of quality and according to market requirements, computerized information systems achieve the appropriate level of flexibility in producing appropriate production policies, computerized information systems work to produce information that reduces cost, which leads to reduced expenses And an increase in revenues, computerized information systems contribute to the delivery of products in a timely manner, which supports the competitive advantage. The positive value indicates that there is a direct effect between the dependent and independent variables, or in other words that any increase in the independent variable (computerized information systems) by one degree leads to an increase of 90. 2% in the dependent variable (sustainable competitive advantage) with the stability of all other independent variables outside this model).

Abstract

The study aims to know the relationship between the independent variable represented by marketing capabilities and their dimensions (market sensing capabilities, marketing learning capabilities, market targeting capabilities) with the dependent variable, which is agile marketing and its sub-dimensions (reducing excessive marketing operations, reducing surplus inventory for marketing operations, reducing inappropriate transportation). It is necessary to reduce excessive processing steps, reduce defective outputs in marketing, and reduce waiting times. The sample of the study was (50) male and female employees at various levels and administrative responsibilities specialized in providing oil products at the Vegetable Oil Factory, which is one of the important companies in Iraq that seeks to provide its products to customers in a way that exceeds competing companies. The research problem is represented by the limited interest in the Vegetable Oil Factory in Baghdad for marketing. Agile in his marketing work through the optimal use of marketing capabilities. And its lack of readiness for change in order to adopt the modern marketing philosophy to enhance its goals and marketing performance in the Iraqi business environment, in addition to the presence of many wasted money, effort, time and resources during the company’s marketing operations. To achieve the objectives of the study, a model was formulated for the study consisting of two main variables, and two main hypotheses were derived, the first related to correlation and the other to influence. The most important conclusion reached is that there is an acceptable presence of marketing capabilities in the vegetable oil factory that helps in achieving lean marketing.

Abstract

The current research aims to study the reality of digital transformation among middle school students. The researcher developed a digital transformation reality scale based on the technology acceptance model. The scale consists of (15) items, with the response options being (agree, sometimes, often). After applying the scale to a sample of (400) male and female middle school students and processing the data using appropriate statistical methods, the research concluded that the middle school students in general demonstrate a high level of digital transformation use. Statistically significant differences in digital transformation were found according to the gender variable (male, female) and the specialization variable (scientific, literary). In light of these results, a number of conclusions, recommendations, and suggestions were formulated.

Abstract

        The international country risk guide referred to the possibility of analyzing a country's political risks using variables that included certain common or differentiated political characteristics that could become an identifiable characteristic of that country. The goal of analyzing such risks is to provide a method for quantifying and monitoring their consequences through multiple variables, including, but not limited to, the performance of financial markets. Such evaluation can be accomplished by assigning risk scores to a group of factors known as political risk elements, and despite the large size of the effects of these risks on market performance (sectors and companies), some parties avoid, ignore, or even include insufficient estimates that do not reflect their significance. As a result, the research problem focused on the idea that such levels of political risk might have a significant positive or negative impact on the performance indicators of the Iraq Stock Exchange. The ARDL model was used in the study to determine the direction and strength of the influence on the research sample. The study uncovered several results, the most important of which was that the voting process and accountability connected to the army's intervention in politics, accountability, and democracy were among the most influential explanatory factors for the two models.

Abstract

The research aims to clarify the mechanism for implementing the program and performance budget and its importance as a modern tool for financial reform by adopting the descriptive approach and the case study approach by reviewing the Egyptian experience in implementing this type of budget, in addition to designing a proposed model for implementing the program and performance budget in three ministries (Electricity, Construction and Housing, and Health) in line with the Iraqi national strategic objectives. The research showed that the success of the Egyptian experience in implementing this budget requires a clear institutional structure, integration between planning, financing, and implementation, and the availability of advanced information systems. The research also showed that ministries such as Health, Electricity, and Construction and Housing have appropriate capabilities for the gradual implementation of the program and performance budget, especially with the presence of projects that can be evaluated and performance monitored. This requires an explicit legal and legislative framework that requires the adoption of the program and performance budget, which is considered one of the fundamental obstacles facing implementation in Iraq.