Economic Sciences

The research relied on the Data Envelopment Analysis method, which is considered as one of the operations research tools to measure production efficiency by determining the optimal mix of inputs and outputs for business enterprises with similar goals and activities. The research relied in its study on a sample of 16 private Iraqi banks, and the research reached a number of important results, perhaps the most important of which is that there are three private Iraqi banks that achieved an average volumetric efficiency of 100% during the period ( 2018-2022). Also, the number of reference banks in Iraq during the same period is three reference banks, but their names differed during this period, and the research recommended that reference banks should take all useful measures to maintain the same level of performance, just as Elaf Islamic Bank did.

This research is concerned with government insurance in Iraq and the companies affiliated with the government sector, which includes the National and Iraqi Insurance Company, and the analysis of the financial performance of this sector based on data and reports from the National Insurance Company and the Iraqi Insurance Company in both its financial and investment aspects. The research aims to know the total realized premiums for the public sector and the profitability of this The sector in addition to studying the most important challenges facing the insurance sector and preventing it from developing and knowing the most important ways to advance this sector to keep pace with development.

The investment environment is considered one of the most important factors on which the economy depends, which highlights its importance through economic growth and development in investment, as well as its role in attracting foreign direct investment. Direct foreign investment, as well as foreign direct investment, is currently one of the most important sources of external financing that works to provide the recipient countries with financing, adopting modern technologies and technical and administrative expertise, raising the skills of the workforce, introducing modern production methods, and enhancing the efficiency and competitiveness of local products to ensure that they enter the global market at a high degree. of trust. In light of the many advantages that foreign direct investment brings to countries in terms of increasing the growth rate, reducing poverty, improving the development of economic resources, in order to improve the efficiency of factors of production and reduce the gap between their domestic resources and their development. Most countries, regardless of their economic system, need to work to attract investments to their lands to develop their economy, including Iraq.

The study aims to determine the effect of Paternalistic leadership on Innovation behavior through the mediating role of the quality of work life. the hypotheses of the study were built according to three variables. The questionnaire was used as a tool to collect data from a sample of 338 Academic. The results showed that positive effect relationship of paternalistic leadership, and the Innovation behavior of academic staffs through the quality of work life. Therefore, the leader should be offer a good quality of work at the academic environment in order to increase the innovation behavior.

The study aims to determine the effect of Paternalistic leadership on Innovation behavior through the mediating role of the quality of work life. the hypotheses of the study were built according to three variables. The questionnaire was used as a tool to collect data from a sample of 338 Academic. The results showed that positive effect relationship of paternalistic leadership, and the Innovation behavior of academic staffs through the quality of work life. Therefore, the leader should be offer a good quality of work at the academic environment in order to increase the innovation behavior.

It has become clear to policy makers and individual investors that the financial market is the mirror reflection of economic activity, so knowing and understanding the factors that determine the fluctuations of this market, whether at the level of micro or macro factors, has become crucial for making financing and investment decisions and assessing the economic situation. Based on this importance, the study aimed to try to determine the role played by macro factors represented by crude oil exports, interest rate, money supply(M2), exchange rate and inflation rate in determining the return of the financial market portfolio in Iraq represented by the Iraq Stock Exchange index. The study adopted the econometrics analysis using the time series method according to the ARDL methodology for the period 2005-2021. The study concluded that the aggregate factors explained 42% of the changes in the dependent variable (Iraq Stock Exchange Index). The results of the last model were more consistent with the economic theory, as the variables: oil exports, money supply and exchange rate showed a positive impact on the financial market index compared to the negative impact of the interest rate and inflation rate variables.

The research aimed to identify emotional blackmail with its variables (fear, obligation, and guilt feeling) and its relationship to attachment styles. The research was conducted at the University of Basrah on a sample of (320) students. The researcher adopted a hypothesis that there is a significant relationship and effect between emotional blackmail with its variables (fear, obligation, and guilt feeling) and attachment patterns. The research used the questionnaire according to the five-point Likert scale. The most important findings of the research is the existence of a statistically significant relationship and effect between emotional blackmail with its variables (fear, obligation , and guilt feeling) and attachment styles

In this research the joint function of the Weibull distribution is built in the polar coordinate system (bivariate),)Wind speed and direction(, and then the marginal distribution function is found for the polar Weibull distribution, and then the distribution parameters are estimated using the method of the maximum likelihood and the method of least squares using simulation based on the (R-4.2.3) programming language, as it was Assuming several different cases of distribution parameters and a different number of sample sizes, a comparison was made between these methods by colonizing the MSE statistical standard to find out the preference of the estimation method. The estimation results showed the preference of the method of the maximum likelihood compared to the method of least squares.

This study aims to present an alternative investment portfolio to invest the surplus from the official reserves of Iraq, by proposing a sovereign wealth fund that invests the surplus with various financial and non-financial tools and comparing it with the actual portfolio. According to this scenario, the Central Bank of Iraq may obtain positive returns that exceed what the portfolio achieves Actual as a result of its investments in stocks, bonds, and real estate in the international financial markets, which require Iraq to deviate from the norm in unconventional investments that carry with it more risk in order to obtain more positive returns, and this is what was sought in this scenario, and the results have been proven The analysis is that Iraq can invest in a variety of alternatives that contribute to achieving its main goals of security, liquidity, and return, and that its possession of various investments leads to the growth of reserves and the increase of cash receipts, and then their sustainability.

The current study aimed to find out the availability of core competencies among teachers at Duhok Technical University and their impact on achieving strategic flexibility, and thus it was necessary to answer the following research question: What is the role of core competencies in achieving strategic flexibility? To verify the contents of the answer, Duhok Technical University was chosen as a field of study, so the study sample included the 50 teachers in the college, the Duhok Administrative Technical Institute and the Sheikhan Technical Institute, and the study adopted the descriptive analytical approach, and the questionnaire was the main tool for collecting the required data that was analyzed using the statistical package (SPSS). The study reached a set of conclusions, most notably, the existence of a significant impact relationship for the dimensions of core competencies in achieving strategic flexibility, which was based on the submission of proposals consistent with them.

Reaching and achieving financial stability contributes to price stability as well as contributing to reducing inflation rates. Therefore, financial stability indicators must be analyzed, as this helps banks to take the necessary measures and avoid falling into banking financial risks. The data that describes financial stability may be censored from the right, left, or from both sides. Therefore, in light of the technological progress that has occurred, the Tobit regression model has recently emerged as an important statistical tool in many statistical analyses, which in turn deals with censored data. Therefore, the aim of this research is to study the Tobit regression model in revealing the importance and priority of the factors affecting financial stability, as it is from the data controlled from the left side, as it was applied to some Iraqi banks, namely: the Credit Bank and the Gulf Commercial Bank for the period from (2004 - 2022). The role of four financial ratios in their impact on the financial stability of the bank was explained, and these ratios were represented in relation to total assets as follows (working capital ratio, retained earnings ratio, total shareholders’ equity ratio, and earnings before interest and taxes ratio). From the results of the analysis, it was shown that the model Tobit is appropriate for such type of data, and finds that the ratio of earnings before interest and taxes to total assets is the financial ratio that most influences the financial stability of both banks.

The study dealt with the agricultural financing strategy and the extent to which farmers benefit from the agricultural lending process and its effects on the agricultural sector in Iraq, as well as studying and analyzing the most important activities carried out by the Agricultural Cooperative Bank and identifying the most important difficulties facing the process of financing the agricultural sector in Iraq. Hence, the process of the economic revitalization of the most important sectors needs an amendment and development in the systems of the lending process in the Agricultural Bank by studying the reality of agricultural production in Iraq. It is noted that the value of local agricultural production has decreased during the past years, as the value of agricultural production was equivalent to 22% in 2008, while it decreased to 16% in 2018 of the total value of domestic production in Iraq. The Agricultural Bank provided loans worth 259 million Iraqi dinars during the year 2008 for various purposes, including the purchase of agricultural machinery and equipment, etc., while the value of loans amounted to 210 million Iraqi dinars, from which most farmers benefited during the year 2018. This decrease resulted from the economic and environmental conditions that affected the agricultural sector, including The decrease in the water level in the Tigris and Euphrates Rivers. It was noticed that most of the activities of the Agricultural Bank focused on commercial credit by 16.5%, agricultural equipment projects (production requirements) by 17.5% of the total loans provided, and the decrease in the volume of loans allocated for agricultural reclamation, as it decreased to 1.6% of the total loans.

The study aimed to identify the factors influencing the enhancement of internal audit quality. Considering that improving internal audit quality reflects its impact on the effective implementation of internal audit standards adopted by the Financial Control Bureau and establishing its principles, it was necessary to have factors that contribute to improving the quality of the internal audit profession and promoting the proper application of standards. This, in turn, adds value to the economic unit and assists it in achieving its goals.
To achieve these objectives, a questionnaire was prepared and directed to internal auditors in Basra Oil Company, consisting of five sections. The questionnaire was distributed to all internal auditors working in the company, distributed among the internal audit departments in Basra Oil Company (Department of Control and Internal Audit and Department of Control and Audit of License Contracts). The statistical analysis software (SPSS) was used to analyze the data and test the study's hypotheses.
One of the most important findings was that the results of the study indicated that improving internal audit quality is influenced by several factors. Some of these factors directly impact the improvement of audit quality, while others indirectly affect it. These factors have shown a positive impact on improving audit quality. Improving internal audit quality is affected by the skills, knowledge, and experience of internal auditors. Providing continuous training and support enhances their ability to achieve excellent performance and improve internal audit quality. The study concluded with a set of recommendations, the most important of which include revisiting the factors affecting internal audit quality and using them in a manner that aligns with the available resources and capabilities to achieve and enhance the improvement of audit quality in those economic units. Additionally, continuous training and support for internal auditors are recommended, and encouraging internal auditors to obtain international professional certifications such as the Certified Internal Auditor (CIA) certificate.