University of Kirkuk Journal For Administrative and Economic Science

Introduction to Volume 14 Issue 4 in Arabic

Cover of Vol 4 Issue 4 in arabic and english

Introduction to Volume 14 Issue 4 in English

Contents of Volume 14 Issue 4

The current study aimed to build and test a model to demonstrate the impact of talent management processes on the individual-level benefits of information technology applications through the organization's electronic readiness. The process of building the model and selecting the dimensions of the study variables was based on the literature that dealt with these variables, as talent management processes were represented by: (attracting talents, developing talents, retaining talents), while the benefits of information technology applications at the individual level were represented by five types of benefits (personal benefits from using information technology applications, personal achievement, perceived benefit, personal creativity, satisfaction with using information technology applications), while the organization's electronic readiness was represented by four dimensions (electronic readiness for management, electronic readiness for the individual, electronic readiness for the process, electronic readiness for technology). Data were collected using a questionnaire prepared for this purpose based on previous measures, and the study sample was represented by (313) respondents working on information technology applications in 25 hotels in the Kurdistan Region / Iraq. The test results showed that there is a significant impact of talent management processes in enhancing the individual-level benefits from IT applications through the mediating role of the electronic readiness of the hotels studied, i.e. the electronic readiness of the organization is what contributes to explaining the impact of talent management processes in achieving the individual benefits from IT applications. The study recommended working on achieving personal benefits from using information technology applications, as it is considered an important and vital matter for talented individuals in hotels, achieving these personal benefits by introducing information and communications technology in all fields of tourism work, and this is done by benefiting from talent management in this field.

Servant leadership is a leadership style that focuses on identifying the needs of employees, guiding and directing them, respecting their feelings, sharing decision-making power, and offering a holistic approach to work to develop and empower employees. The theory of leader-employee interaction in organizations assumes that a leader does not interact with all his employees in the same way but develops different styles towards employees within the framework of their needs and abilities.
This research aimed to demonstrate the impact of servant leadership on job satisfaction through applied research in the private banks of the Middle Euphrates governorates in Iraq, where the number of permanent workers in these banks is estimated to be about 1500, and a random sample was selected from them. To collect data from the sample members, the questionnaire was used, where 122 questionnaires were distributed to the workers in these banks in the focus of the research and the application of correlation and regression analysis to investigate the impact of independent variables on the dependent variable and the research concluded that there is a positive and statistically significant impact of servant leadership and its dimensions on job satisfaction.

The current research aims to determine the impact of organizational integrity with its dimensions represented by (integrity, sympathy, tolerance, trust, optimism) in reducing organizational hypocrisy in the Nineveh Governorate Diwan. Given the importance of the variables for all employees in the Nineveh Governorate Diwan and based on the role represented by the research variables, especially organizational integrity and the importance of the subject in all public sector organizations and its influential role in society, the researcher relied on the descriptive analytical approach based on a survey of the opinions of sample members in completing the research by collecting data in the research sample of (110) and relying on paragraphs consisting of (25) paragraphs as a main tool for collecting data, in addition to using descriptive statistical methods (Spss & Amos). The research concluded that the most prominent thing it reached is the existence of a positive impact relationship for organizational integrity in reducing organizational hypocrisy. One of the most important results it reached is that employees have some kind of organizational integrity, which in turn reduces organizational hypocrisy. One of the most important recommendations that came The research highlights the importance of enhancing organizational integrity and focusing on its dimensions and adopting it by workers in all organizations, which has a positive impact on reducing organizational hypocrisy, which in turn negatively affects the work of those organizations and their workers.

This research used the genetic algorithm to solve non-zero-sum and non-cooperative games within the framework of game theory. It was noted that the genetic algorithm has a great ability to find optimal solutions to complex problems that require simultaneous optimization of several objectives. In this research, a model based on the genetic algorithm was developed to solve the problem of competition between sports clubs within the framework of game theory, and then this model was applied to a real-world case study to evaluate its effectiveness. The results indicated that the genetic algorithm provides effective and applicable performance in such types of problems.

The current study aimed to identify the nature of the relationship and influence of persuasive leadership in addressing the phenomenon of organizational cynicism in the field under study, which is the Mosul Municipality Directorate. The study problem was based on measuring the extent of the influence of persuasive leadership in its dimensions in addressing organizational cynicism in its various types that the directorate under study suffers from. The research adopted the descriptive analytical approach using the questionnaire form as a tool for collecting and analysing data related to the Mosul Municipality Directorate under study. The study sample included individuals working in a number of departments, branches and units, totalling (50) individuals. The study also sought to test a number of hypotheses related to the influential correlation between the study variables. The study data were processed using a number of statistical methods using the (SPSS) program, while the results of the statistical analysis showed the most important conclusions of the existence of correlation and inverse effect between persuasive leadership and organizational cynicism, in addition to the good representation of the dimensions of persuasive leadership in the researched directorate and its good employment contributes treating organizational cynicism and getting rid of the negative effects resulting from individuals feeling cynicism towards their organization and their unwillingness to stay and continue working for it.

This research aims to test the role of the dimensions of enlightened leadership (role model, developer-servant, changer, visionary, and communicator) in addressing organizational aging, which are represented by (administrative addressing, organizational addressing, environmental addressing). The research started from a realistic problem that was represented in the urgent need to address organizational aging in the general moderate of education in Ninavah: The Directorate was able to face the accelerating challenges. The exploratory approach was used in order to diagnose and study reality more accurately, and the questionnaire was adopted as a main tool for collecting data and information about the research problem It targeted individuals working in the General Directorate of Ninavah Education using a random sampling method by distributing (184) questionnaires to individuals working in the directorate. Among the tools used are the statistical methods (multiple linear regression analysis, frequencies, percentages, arithmetic means, and standard deviations), which were used through the statistical program SPSS. V.26, The most important results that were reached were that the administrative leaders in the investigated directorate were able to address organizational aging among working individuals through practicing the dimensions of enlightened leadership.

The research aims to review the most important intellectual trends that frame the impact of institutional factors on the development of financial markets and explain the mechanism of this impact and its transmission channels. The research also seeks to develop a quantitative model characterized by objectivity and the ability to diagnose the nature, size and direction of this impact, using the methods of the ensemble regression model (PRM), the fixed effect model (FEM) and the random effect model (REM) based on balanced panel data for the Gulf Cooperation Council countries for the period (2005-2022). The problem of the study was represented in what is the extent of the impact of institutional factors on the development of financial markets in the Gulf Cooperation Council countries? The estimation results revealed the importance of the role played by institutional factors in developing the financial markets of the sample countries in the study during the analysis period. The rule of law variable (RUL) showed a significant positive effect on the total value of shares traded as a percentage of GDP (PVS) index, and a negative effect on the stock turnover index (SMT). In contrast, the regulatory quality variable (REG) showed a significant positive effect on the (PVS) and (SMT) indices, and market volatility (SPV). The voice and accountability variable (VOI) had a significant positive effect on the three indices, while the corruption perceptions variable (COR) showed a significant negative effect on both (PVS) and (SPV). This requires governments and international institutions to intensify efforts to combat corruption by developing effective strategies.

The current research tests entrepreneurial leadership as the independent variable, represented by (strategic vision, innovation, proactivity, and risk), in enhancing the technological vigilance areas of hotel organizations, represented by (research and development, creativity, knowledge, and information technology), from the perspective of employees in the hotel sector in Baghdad. The research sample consisted of 58 individuals, including department managers, section heads, and employees. To achieve the research objectives, a descriptive-analytical method was used for data collection and analysis, and hypothesis testing. A questionnaire, consisting of 40 items, was used as the tool for collecting data on the research variables. The data was analyzed using various statistical methods with the SPSS software (Version 26). The research reached a set of main conclusions, including the existence of significant positive relationships at a high level between the dimensions of entrepreneurial leadership and technological vigilance, both at the aggregate and partial levels. This confirms that the surveyed organizations benefit from utilizing the dimensions of entrepreneurial leadership to enhance technological vigilance areas. Additionally, a significant positive effect of entrepreneurial leadership on technological vigilance was found, according to the indicators produced by the analysis at both the aggregate and partial levels. The research recommended a set of recommendations, the most important of which is the need to leverage the strong relationship between the two variables and direct this relationship toward benefiting the organizations under study.

The research aimed to determine the contribution of dynamic managerial capabilities, through its dimensions of managerial human capital, managerial social capital, and managerial cognition, in enhancing strategic entrepreneurship, through some of its dimensions such as entrepreneurial mindset and entrepreneurial leadership, to determine the extent of the contribution of various types of dynamic managerial capabilities in the dimensions of strategic entrepreneurship at the University of Mosul. The research was conducted in the educational environment since its leaders possess many skills and experiences, with the University of Mosul chosen as its field. The study population consisted of the academic leaders at the university, including the president of the university, the administrative and scientific assistants, deans of the colleges and their deputies, heads of departments and scientific branches, rapporteurs, directors of research centers and their assistants, all of whom have experience in research and administration. The university comprises 24 colleges and 7 centers. The study sample was expressed by a comprehensive population survey, relying on the questionnaire as the main tool for collecting the required data from the field. A total of 320 questionnaires were distributed and 284 were retrieved. The study adopted the descriptive analytical method and used various statistical tools and software such as SPSS and AMOS. The study concluded with several findings, most notably the clear significant effects of dynamic managerial capabilities on strategic entrepreneurship at the researched university. The study recommended continuing to enhance the dynamic managerial capabilities of the leaders to implement organizational strategies and conduct strategic planning compatible with turbulent dynamic environments, and to use opportunities and advantage-seeking behaviors to achieve strategic entrepreneurship, by enhancing entrepreneurial and leadership skills and social networks.

The study aimed to investigate the role of paternalistic leadership, represented by authoritarian leadership, ethical leadership, and compassionate or benevolent leadership, in reducing electronic loafing among employees at the University of Somer. To achieve the research objectives and answer its questions, the study relied on a descriptive methodology and quantitative approach using a questionnaire as a data collection tool from a simple random sample of 72 employees at the University of Somer. The study concluded that paternalistic leadership, composed of authoritarian leadership, ethical leadership, and compassionate or benevolent leadership, contributes to reducing electronic loafing among employees at the University of Somer. The study recommended that researchers expand the investigation into the impact of paternal leadership on loafing behaviors, considering potential mediating and moderating variables. It also recommended that the senior management at the University of Somer pay close attention to preparing supervisory leaders and equipping them with the necessary skills to exercise true paternal authority over employees.

Achieve the objectives of the research، the descriptive، analytical and statistical approach was relied upon. A questionnaire was also designed as a basic tool for the study and was distributed to the research sample and specialists، which consisted of a large number of researchers and currency users in Iraq، where the number of distributed questionnaires reached 120 questionnaires، and a sample was taken from the study community، and the number of questionnaires for specialists reached 112، and the researcher adopted the statistical method In order to test the research hypotheses، simple linear regression analysis was used، and it was tested for one sample only ، The results of the research showed the existence of a statistically significant relationship between digital currencies and electronic commerce، and the existence of a statistically significant relationship between basic digital portfolios and electronic commerce، and the existence of statistically significant difficulties that limit the application of digital currencies in Iraq. The researcher recommended a set of recommendations، the most important of which، Interest in developing the use of electronic commerce in Iraq and setting laws and instructions to reduce manipulation thereof by seeking to increase the spread of digital currencies، taking into consideration avoiding the risks that may result from them. And by educating its users about the currencies that can be traded with the lowest risks and not investing in unknown currencies that have very high risks، and encouraging the concerned authorities in Iraq to move towards implementing digital currency trading and enacting laws that limit their manipulation and protect the citizen from the risk of embezzlement and manipulation.

expert, employee advocate, change agent), while functional maturity was expressed as a dependent variable through the four dimensions (career planning, job training, crystallization of work-related trends, decision-making ability). The researcher used the descriptive analytical approach, and the questionnaire was used as a research tool to collect data and information, as these questionnaires were distributed intentionally and by means of a comprehensive survey, amounting to (74) individuals from the administrative leaders (department managers and division managers) in the Baghdad Health Department/Rusafa, which represented the study community. The arithmetic mean, standard deviation, and exploratory factor analysis were also used as statistical tools for the practical aspect of the research. Statistical programs were used to analyze the data and display the results, including (SPSSV.25) and (Excel 2010). The researcher reached important results, the most important of which was the existence of a relationship of influence and association between the roles of human resources and functional maturity. The research came out with many recommendations related to the research variables, including the results of the statistical analysis, according to the opinion of the study sample members, that human resources experts in the Baghdad/Rusafa Health Department help greatly in improving the operational efficiency of the department.

The aim of the research is to demonstrate the role of resonant leadership in enhancing psychological capital at the Oil Training Institute/Baiji. The research field and its community are represented by the workers at the Oil Training Institute in Baiji. 100 paper forms were distributed according to the random sample method and 88 forms were retrieved. It was found that 85 forms were valid for analysis and (3) forms were invalid. The data were collected through the questionnaire form, and a set of statistical methods were adopted by adopting the program (SPSS Ver.22) for the purpose of descriptive analysis procedures in addition to inferential analysis to examine the relationships between variables and levels of influence between them. The research reached a set of conclusions, the most important of which was that there is a positive moral influence relationship between the dimensions of resonant leadership represented by (mental alertness, emotional intelligence, and social intelligence) and psychological capital, which means adopting the resonant leadership style with its dimensions in the Oil Training Institute/Baiji led to enhancing psychological capital. A set of proposals were presented, the most important of which was that the Oil Training Institute/Baiji should adopt the resonant leadership style because of its role in building valuable psychological capital among employees and the organization by spreading hope and optimism and supporting requirements to enhance the flexibility necessary to respond to the directives provided by the leaders in the organization under study.

The aim of this research is to explore the role of creative leadership in reducing job burnout levels among workers in the Iraqi private sector, with a focus on the role of social support as a mediating variable. It relied on the descriptive analytical approach, and data was collected from a sample of (400) employees working in five Major sectors (oil, education, communications, transportation, and health) in the Iraqi private sector, Using a questionnaire based on a five-point Likert scale, and the data were analyzed using SPSS and AMOS software to test hypotheses, the results showed that creative leadership contributes positively to enhancing social support, which in turn reduces levels of job burnout among workers. The study also found that social support plays a role in It plays a pivotal role as a mediator between creative leadership and job burnout, Since the interaction of creative leadership and social support explains a large percentage of the change in job burnout levels, and in light of the current results, the research recommends the necessity of strengthening creative leadership practices and increasing social support in private institutions, to ensure a more productive work environment and less burnout, which enhances the well-being of employees and increases their ability. To innovate and contribute to achieving the goals of institutions.

This study aims to present a theoretical framework that highlights the contributions of the researchers regarding the role of social media in product marketing, in addition to an analytical practical framework based on the opinions of a selected sample from the study population. The independent variable, social media, has gained considerable attention in both the past and present, while the dependent variable, product marketing, is considered essential for the success of management in an era of intense competition, enabling organizations to sustain and grow, The study aimed to achieve the following objectives, Highlighting the importance of social media and its role in product marketing,To test these hypotheses, a sample of customers in the city of Kirkuk was selected. A set of statistical tools was employed to analyze the field study data, including frequency distributions, percentages, arithmetic means, standard deviations, simple correlation coefficient, and simple linear regression.
The study reached several conclusions, the most important of which are:
which are:
1. The research results showed a high level of social media usage among the studied sample, indicating that organizations are keen on marketing their products through social media platforms.
2. The research results also revealed a high level of electronic customer relationship management.
Based on these conclusions, the study presented several recommendations aligned with these findings, the most important of which are:
1. The necessity for product marketing companies to keep up with developments in the field of social media, particularly the latest advancements in this domain.

This study evaluates the performance of two forecasting models, GM(2,1) and GAO-GM(2,1) for forecasting the oil price of Iraq, the monthly dataset in use is since (jan. 2021 to Dec. 2023), focusing on their predictive accuracy and efficiency. Accuracy Metrics such as Mean Squared Error (MSE), Root Mean Squared Error (RMSE), Akaike Information Criterion (AIC), and Bayesian Information Criterion (BIC) were used to compare the performance models. The results indicate that the GAO-GM (2,1) model significantly outperforms the GM(2,1) model, achieving a lower MSE of 62.384 compared to 86.092 and an RMSE of 7.898 versus 9.279, respectively. Additionally, GAO-GM (2,1) demonstrates a superior fit to the data, as reflected in its lower AIC and BIC values. The study also examines the efficiency of a Genetic Algorithm Optimizer (GAO) across multiple iterations, revealing a consistent convergence toward optimal solutions. The analysis includes a comparison of actual oil prices against predicted values, highlighting the model's accuracy and the importance of forecasting in decision-making processes. Statistical tests for normality confirm the validity of the model's residuals, further supporting the reliability of the predictions. Overall, the findings underscore the effectiveness of the GAO-GM (2,1) model in providing accurate and actionable forecasts, making it a valuable tool in contexts such as finance and economics.

This study investigates the economic indicators of Iraq, specifically focusing on Gross Domestic Product (GDP), Interest Rate (IR), and Foreign Direct Investment (FDI) from 2005 to 2023. The dataset reveals a complex interplay of these variables, influenced by post-conflict recovery, fluctuating oil prices, and political stability. To analyze the relationships among these indicators, an Autoregressive Distributed Lag (ARDL) model is estimated. Initial stationarity tests confirm that the variables achieve stationarity upon differencing, enabling the application of the ARDL framework. Through rigorous model selection criteria, ARDL (1, 0, 2) is identified as the optimal model, highlighting significant short-term and long-term dynamics, particularly the negative impact of lagged FDI on GDP. Diagnostic tests further affirm the robustness of the model, indicating no issues with multicollinearity, autocorrelation, and heteroskedasticity. The findings contribute to understanding Iraq's economic landscape and the critical role of FDI in shaping GDP trajectories, providing valuable insights for policymakers and stakeholders.

This study examines the performance and forecasting of the Iraqi Exchange Rate (ER) using an Exponential Trend Model and optimization techniques. To identify patterns and trends in the Iraqi exchange rate over the past years and establish a baseline for forecasting. The data, sourced from the World Bank, covers the annual average index values of the ER from 2009 to 2023. The optimization process is performed using the BAT Optimizer Algorithm, which minimizes prediction errors by adjusting parameters over multiple iterations. As shown in Table (1), the algorithm successfully reduces MSE and RMSE, with significant improvements in model efficiency, as reflected in the decreasing AIC and BIC values. Table (2) provides the optimized parameters of the Exponential Trend Model, with both parameters, A and B, found to be highly statistically significant (p-value < 0.0001), indicating a reliable model. Table (3) compares the predicted and actual values for the ER, highlighting the residuals between the two, which indicate how well the model fits the data. Finally, Table (5) presents the forecasted ER values for 2024 to 2026, providing predictions with 95% confidence intervals, and suggesting a stable but slightly fluctuating market outlook. The results indicate that the BAT Optimizer and the Exponential Trend Model can effectively forecast and track the performance of the Iraqi exchange rate.

The issue of missing values has attracted much attention from many researchers, sometimes an observation may be dropped in a particular experiment or study, and thus one or more observations may be missing in the data. In this paper, an estimate of the missing value for sugars data was obtained in a restricted one-way analysis of variance model, assuming that the error follows a long-tailed symmetric distribution. The problem of missing values was highlighted, and discuss different methods of estimating them, through methods specific to the restricted one-way analysis of the variance model that seeks to make the sum of squared errors as small as possible And compare the data in terms of its distribution Long-Tailed Symmetric Distribution ( LTS) or normal distribution( N) through use Akaike information criterion (AIC) , These methods include the arithmetic mean method (M), the maximum likelihood method (MLE), and the modified maximum likelihood method (MMLE), and an attempt is made to compare these methods used in estimating the missing value of real agricultural data through the effect of adding the concentration of three types of sugars to the length of the multiplying branches. (cm) in the rootstock of tissue-rich apples (MM106). Important results have been reached regarding the research, the most important of which is that it has been proven that the modified maximum likelihood method is more efficient than the rest of the estimation methods used.

The study aims to understand the strategic role of leadership through the following dimensions (strategic philosophy at work, strategic thinking skills, strategic vision, strategic decision-making skills), with the organizational structure and its dimensions (formalization, professionalization, centralization) as dependent variables. To achieve the goal of the research, the researcher used descriptive analysis methods to describe and analyze the data collected from the research sample, and to test the research hypotheses through questionnaires. This is the basic research function (90) administrative leaders, represented by (one each of a department head, a department member, a department head, and a head to divide). Use the comprehensive inventory method.
The study reached a set of results, the most important of which are: the practice of strategic leadership and organizational structure from the point of view of the study sample members at the Diyala Electrical Industries Corporation. Its level is very high. There is a significant and positive correlation between the dimensions of strategic leadership and the dimensions of organizational structure.

The current research aims to demonstrate the role of market knowledge in its dimensions (market research, customer knowledge, and competitor knowledge) in applying probabilistic marketing strategies represented by Porter's competitive strategy, which includes three dimensions (cost leadership strategy, focus strategy, and differentiation strategy). The descriptive analytical approach was used, and the practical framework data was collected through a questionnaire distributed to a sample of individuals working in Korek National Telecommunications Company in the city of Mosul, amounting to (42) individuals. The research reached a number of conclusions, the most important of which were: The company under study should conduct a market study and collect information about customers and competitors, which will provide strategic options for the company to confront the market and competitors. Based on the research conclusions, a number of proposals were formulated, including: Organizations must choose the appropriate strategy and adapt to it according to the considerations of the external environment, especially in the field of communications and advanced technologies that serve their market sector.

This research paper examines the relationship between intellectual capital and competitive advantage in commercial banks in Erbil. The analysis focuses on three dimensions of intellectual capital: human capital, relational capital and structural capital and their contribution to competitive advantage. A questionnaire was used for this purpose on a sample of 70 officials of the studied banks using the statistical program SPSS. The study highlights the important role of intellectual capital in driving competitive advantage, as the average total intellectual capital was 4.026 and a weak positive correlation (0.260) with competitive advantage. Structural capital shows a significant impact on competitive advantage (p = 0.018), while relational capital does not show a direct contribution (p = 0.856). Regression analysis indicates that human and structural capital positively affect competitive advantage, with coefficients of 0.339 and 0.269 respectively. The results suggest that while intellectual capital is critical, other, less-studied factors also influence competitive advantage. Managers are advised to focus on enhancing human and structural capital, particularly by investing in employee skills, internal systems, and processes, to improve competitive outcomes.

The role of H2H marketing with its dimensions (design thinking, service dominance logic, digitization) in enhancing the Hooked strategy with its dimensions (Trigger, Action, variable reward, investment) in Internet service companies in some Iraqi cities is what this research aims to do and understand the nature of the relationship between them. After reviewing the research literature, the concepts were written and the model was built and the hypotheses were formulated based on the dimensions of H2H marketing and the Hooked strategy and on the nature of the research and the goals it seeks to achieve. The descriptive analytical approach was used, as a questionnaire form was designed to collect data in all companies operating in the field of providing Internet services in some Iraqi cities from the research community represented by managers, numbering approximately 80 managers, according to the companies' data during the research. The scales were developed based on the comprehensive inventory method, and 80 questionnaires were distributed to the research community and (55) questionnaires were retrieved, 2 questionnaires were excluded and 53 valid questionnaires remained for analysis. They were distributed to Internet service companies in some Iraqi cities via (Google Form) and via printed paper questionnaires. Several methods were used, including arbitrators and Cronbach's alpha to ensure validity and reliability, factor analysis, simple correlation and structural equation modelling using the (26 AMOS- and 26 (SPSS-) programs. The results showed a strong positive correlation and impact of H2H marketing on the Hooked strategy. We conclude that the human factors associated with customers not only enhance the strategy, but also directly affect it. The main conclusions show that focusing on H2H marketing is essential to improve the level of service and increase the level of customer Hooked. The research also emphasizes the importance of digital training for employees to enable them to use digital tools effectively, which enhances interaction with customers.

Recent research and studies show widespread interest in the subject of semiparametric regression model analysis, which combines parametric and nonparametric components. This interest is because it gives accurate and effective statistical model estimates. This paper proposes to improve estimates of semiparametric regression models using opposition-based learning technology in the golden Jackal Optimization algorithm to increase the accuracy of these models, accelerate convergence, and expand the exploration area. The effectiveness of using this algorithm was evaluated by comparing it with the most commonly used methods for estimating the model statistically such as CV and GCV. Using economic data, the results showed that the OBL-GJO algorithm in terms of accuracy and convergence speed outperforms the traditional methods of calculating the semiparametric nucleus regression model. Based on that, we will use two types of economic data: the first was taken from local sources and the second was taken from global sources because of its great impact on the economy and to clarify the process of improvement using the algorithm proposed in the models.
Abbreviations:
CV : Cross-Validation
GCV : Generalized Cross-Validation
GJO : Golden Jackal Optimization Algorithm
OBL-GJO : Opposition-Based Learning in Golden Jackal Optimization Algorithm

This research aims to study the impact of corporate governance mechanisms on the quality of financial reports in times of crises, focusing on the Covid-19 pandemic as a case study. An analytical methodology was used that included a sample of companies listed on the Iraq Stock Exchange during the period 2010-2015. Data were collected using questionnaires and statistically analyzed using SPSS.
The study found that the application of governance mechanisms, such as the percentage of non-executive directors, CEO compensation, and board size, contributes significantly to improving the quality of financial reports. It also showed that the percentage of administrative ownership is one of the most prominent factors that positively affect financial commitment and transparency.
The study recommended the need to enhance the application of governance mechanisms in companies, develop performance-related compensation policies, and improve accounting information systems. It also called for future studies to explore the impact of other crises on the quality of financial reports, and study the relationship between governance and institutional sustainability.

The importance of this research stems from the urgent need to understand the relationship between monetary and fiscal policies and industrial exports in Southeast Asian countries. These countries face various economic challenges that require understanding the role of fiscal and monetary policies in promoting the industrial sector and stimulating industrial exports. To effectively manage macroeconomic policy, economic policymakers must have a comprehensive understanding of the mechanisms of monetary and fiscal policies' impact on industrial exports. The aim of this research is to analyze the impact of monetary and fiscal policies on industrial exports in the Southeast Asian group during the period 1990-2020. The estimation results show that both monetary and fiscal policies have a significant role in the long and short term. On the other hand, the results indicate that fiscal policy has a greater impact on industrial exports in these countries and both policies contribute to raising industrial export rates in Southeast Asian countries. Under these circumstances, it is better to put in place active fiscal and monetary policies to promote industrial exports in the long term. This study also seeks to analyze the macroeconomic environment and its effective role in the growth of industrial exports in Southeast Asian countries to form a broader perspective on the growth led by industrial exports. This study also analyzes the export policy environment for industrial goods in these economies that provided the procedural processes to promote and grow industrial exports. Given the strong growth experience of the newly industrialized economies during the 1970s and 1980s, such an analysis will help developing economies take a number of macroeconomic policy initiatives to move forward on the path of achieving higher growth.

The study aimed to identify virtual currencies, their nature, and the economic factors affecting them. The study relied on data on the economic factors affecting (10) virtual currencies with the highest market value in the Forex market for (5) years from 1/1/2019 to 31/12/2023. The study was based on two main hypotheses that there is no significant correlation between economic factors and virtual currency exchange rates. There is no significant effect of economic factors on virtual currencies. The researchers used the analytical approach, relying on a set of financial and statistical methods and programs necessary to collect and analyse data. The study reached conclusions, the most important of which is that virtual currency returns are characterized by large fluctuations and that the unemployment factor has shown a significant correlation with currencies. The researchers recommend that investors take economic factors into account when making investment decisions in virtual currencies to achieve a balance between return and risk, by including a variety of currencies with different returns and risks. This requires taking into account the volatility and sensitivity of returns For market movements.

This work investigates the estimation of Bootstrap Grey Model GM (1,1) parameters and their use in a Hybrid Grey Markov Chain Model to improve forecasting precision. The Grey Model GM (1,1) works effectively with dynamic systems that have little or no information and tiny datasets. The Accumulated Generating Operation (AGO) is used to modify the original time series data, and a data matrix is created in order to estimate the model's parameters, a and b, using least squares estimation. In order to improve the robustness of the parameter estimations, bootstrap resampling is used, which yields numerous resampled datasets from which the parameters' mean and confidence ranges are obtained. These improved parameters are then integrated into the Hybrid Grey Markov Chain Model, which combines the advantages of Markov chains and grey system theory. In order to modify the forecasts based on probabilistic state transitions taken from the World Health Organization's Global Tuberculosis Report, this hybrid model first applies the grey model for starting state forecasting. Markov chains are then used. According to the results, the number of persons affected with this sort of sickness starts to decline in the upcoming years when we use the Hybrid Grey Markov Chain Model and Estimate the Parameters of the Bootstrap Grey Model GM (1,1) to get accurate and effective results.

Exchange rate fluctuations are one of the important economic phenomena and these fluctuations represent a major problem for economic policy makers in Iraq as the exchange rate affects various economic variables including the volume of foreign exchange, as the movement of exchange rates is closely related to foreign currency reserves. The research focuses on measuring indicators of exchange rate trends, official and parallel, on the volume of foreign exchange in Iraq for the period from 2010 - 2023, by understanding the dynamic relationships between exchange rates and the choice of foreign reserves. This research is based on a main hypothesis that is, is there a statistically significant relationship between exchange rate fluctuations and the volume of foreign exchange in Iraq during the study period such that exchange rate fluctuations lead to an increase or decrease in the volume of foreign exchange available in Iraq? The research concluded that there is a joint integration relationship between official and parallel exchange rates and foreign exchange reserves, as we note that when oil prices rose between 2010 and 2014, Iraq witnessed a significant increase in these reserves, which amounted to (76.11) billion dollars in 2013, which enhanced the stability of the Iraqi dinar exchange rate, the increase Foreign exchange reserves after 2021 due to the gradual recovery of oil prices, which peaked in 2023 at (102.78) billion dollars, which helped maintain currency stability and support fiscal policies. The results showed that the official and parallel exchange rates have no short-term impact. The official exchange rate has a positive impact, as increasing the official exchange rate by a certain percentage leads to an increase in foreign exchange reserves by (7.24%). The parallel exchange rate has no impact on foreign exchange reserves despite the inverse relationship. The researcher recommended adopting a flexible and thoughtful exchange rate policy and activating laws to regulate the parallel exchange rate, diversifying sources of national income and not relying on oil only, diversifying other exports as sources of national income, developing a long-term strategy for managing foreign exchange reserves and adopting policies that enhance these reserves, establishing a sovereign wealth fund for investment, which enhances foreign reserves and supports the local economy, improving foreign investment and simplifying the procedures necessary to stimulate the flow of foreign investments.

The absence of coordination between economic policies in Iraq, especially fiscal and monetary policies, has constituted a major burden in the face of local and global economic crises. Incorrect decisions coinciding with political and social instability in Iraq have led to high rates of poverty and unemployment and weak economic inclusion programs, as evidenced by the absence of the class. The middle class in society and its division into two classes, one rich and the other poor, meaning the absence of distributive justice. Therefore, the research came under the title (The relative effectiveness of fiscal and monetary policies on some economic inclusion programs that support the economic and social empowerment of women in Iraq for the period (1995-2021). The research aims to Investigating the relative effectiveness of both fiscal and monetary policies on economic inclusion programs that support the economic and social empowerment of women, and employing fiscal and monetary policies to promote and develop economic inclusion programs that achieve equality and equity between men and women and enable them to achieve their full potential and involve them in policy making and decision-making processes in various aspects. Life, which supports and improves her ability to confront shocks and enhances the opportunities available to her. The research is based on the hypothesis that fiscal policy is more effective than monetary policy in influencing economic inclusion programs, but the effect of monetary policy lasts for a relatively longer period than the effect of fiscal policy. A distributed lag autoregression model was adopted for the purpose of measuring the short- and long-term effects of the two policy variables in the economic inclusion (empowerment of women) program. The research concluded that monetary policy has an important and effective role in achieving the economic inclusion program (empowerment of women) by achieving stability in the currency exchange rate and increasing the money supply to provide low-interest loans to the middle and poor classes. The research recommends the need to develop a comprehensive and sustainable development strategy that is compatible with macroeconomic policy tools to be able to create new job opportunities that train and qualify the unemployed, to alleviate poverty and unemployment, achieve fair distribution of income, and empower youth and women economically.

The research aims to understand the impact of managerial accounting results on modern business practices through three aspects: performance analysis, financial forecasting, and risk management practices. A sample of 200 employees was drawn, and a survey was used to gather the required information. Data were analyzed using the statistical software SPSS 25, employing various statistical methods such as mean, standard deviation, correlation coefficient, and simple linear regression.
The research reached several conclusions, the most significant of which is:
- There is a significant impact of managerial accounting results on modern business practices.
The researcher recommended the necessity of adopting flexible methodologies and integrating continuous feedback loops to enhance ongoing improvement and increase responsiveness to emerging trends.