Economic Sciences

This study aimed to determine the effect of Job Fit in the employee performance through innovation behavior as an intermediate variable, The Conceptual framework and hypotheses development were built based on main variables of the study. The Higher Education sector (public and private)was selected,as an applied for testing the hypotheses of this study.The questionnaire a method was used to collect data from two samples the first sample in the public sector was (361) employees, and the second sample in the private sector was (259) employees. The study reached a number of conclusions there is a positive indirect impact of job fit in employee performance through innovation behavior, as well as a direct positive effect of job fit in innovation behavior in the public haigher education sector,The results also showed there is a direct positive effect of innovation behavior in employee performance in the private haigher education sector, Based on the results obtained it has been proposed a number of recommendations

The research aims to study and measure the impact of the CEO’s power (managerial ownership, tenure) on the suitability of accounting information, and to identify the most important source of CEO power that has the greatest impact on the suitability of accounting information in non-financial companies listed on the Iraq Stock Exchange for the period from (2010 - 2019). ), and the difference between the characteristics of executive managers (the power of the CEO) results in an impact on the extent to which consensus is achieved between executive management and the shareholders or owners of the company, which reflects different forms of agency problems, which particularly result in information asymmetry between preparers and users of accounting information. The importance of the research results from providing many advantages or benefits to users of financial reports, through identifying the results of the impact of the CEO’s power represented by (managerial ownership and the CEO’s tenure). The study included a number of (14) non-financial companies during the period. The period from (2010 - 2019), and the study concluded that there is no significant effect between managerial ownership and the suitability characteristic, and also there is no significant effect for the period of the CEO’s stay on the suitability of accounting information, given the importance of the availability of appropriate and accurate information to users of financial reports, as stated in the conceptual framework. Issued by IASB 2018 and Iraq’s orientation towards global experiences, and what is issued by professional accounting organizations. The research recommends the need for regulatory authorities in Iraq to call for measuring the quality of financial reports of companies listed on the Iraqi Stock Exchange.

The research aims to focus on blue intellectual capital in its dimensions (elimination, reduction, innovation, increase) in organizational sustainability in its dimensions (environmental sustainability, economic sustainability, social sustainability). The importance of the research came as a result of environmental changes in various fields, and the rapid developments that obligated organizations to strive To obtain the talents and competencies that qualify it to survive and achieve competitive advantage, taking into account achieving organizational sustainability in its various aspects to maintain a prominent position for the organization in society, the descriptive analytical approach was relied upon, and to test the research hypotheses the program (26spss.) and the program (23AMOS V) were used. To reach the accuracy of the results, relying on the questionnaire as a tool for collecting data. As for the research sample, it was intentional and was chosen based on (Adam, 2020: 94). The number of its individuals reached 163 (executive directors, department directors, divisional managers) working in the General Company for Industry Southern Fertilizers: The statistical results of the research proved the validity of the research hypothesis, with the existence of a relationship of influence of blue intellectual capital on organizational sustainability, which confirms the importance of blue intellectual capital in achieving organizational sustainability in the General Company for Southern Fertilizers Manufacturing. Accordingly, it was recommended to focus on attracting and selecting talented people. And those with competencies and work to develop policies and procedures that ensure their development and preservation

The role of health and safety is linked to the economic and social project. But there is a crucial role to play in calculating the performance, productivity and profitability of oil refineries. Because the relationship posed by the research between productivity and improving performance and profitability on the one hand, and between work injuries and accidents of various types and importance on the other hand, is inverse, reducing the level of injuries and accidents increases the rate of performance improvement, which is reflected in the increase of productivity and thus increase profitability, and this is discussed in the first chapter of the concepts and objectives and considered that the HSE index is one of the main indicators that directly affect productivity and profitability and consequently reflected on the national economy as refineries are vital facilities. The application of the methodologies of the Total Quality Management System (ISO) by adopting the occupational health, safety and environment guidelines, which came in accordance with the approved international standards, which is considered as a main reference for the application of the scientific method in the periodic examination of the work environment and monitoring the pollutants resulting from operational processes, whether emissions or liquids, and identify names and ratios accepted in the tables of the second chapter of the research to show their impact on the overall performance of the refinery. Therefore, occupational HSE play a major role in raising the economy, as a result of improving the performance of refineries and increasing their productivity and profitability, by reducing or preventing work injuries and accidents that cause significant losses as a result of layoffs. One of the objectives of the research is to highlight the important role of HSE in improving performance and increasing productivity and profitability, by applying its internationally adopted standards. The research cites some examples of some international companies in the field of oil refining, to show the importance of this role, in the sustainability of these companies through objective analysis of the results in the tables of the first chapter.

The aim of the research is to study and measure human resource costs and find out what their impact is on operational performance. The research seeks to highlight the mediating role of the value chain in the relationship between human resource costs and operational performance, as well as to shed light on operational performance as the fundamental indicator that reflects the ability and extent of success achieved by the company in investing The resources available to it, as well as highlighting environmental uncertainty as an interactive factor affecting the variables of the study. The research community is represented by foreign companies operating in Iraq within the oil and gas energy sector. As for the research sample, it was foreign companies operating in the aforementioned sector for the southern region, through organizing a questionnaire form for a sample size of 136 questionnaires that were distributed to the individuals included in the sample, represented by managers of planning, production and operations, executive directors, experts, and officials of divisions and units. Using the statistical program SPSS, the results showed a significant effect of cost. Human resources on operational performance at the level of 0.05. There is also a significant effect of environmental uncertainty at the level of 0.05. The relationship between human resources costs and operational performance mediates the value chain. The research recommends that the managements of the mentioned companies adopt ways to confront environmental uncertainty in a way that maintains efficient and effective work continuity in them.

The Study aims to explore the effect of managerial change on improving the quality of the educational process at the University of Basrah. The study based on hypothesis that (there is a statistically significant effect of managerial change on improving the quality of the university educational process). The exploratory survey included a sample of 326 faculty members at the university of Basrah who hold master’s and doctorate degrees from various disciplines and specializations. For the purposes of collecting data, a questionnaire tool was developed that included (28 items). The researcher adopted the descriptive approach in determining the causal relationships between the study variables and summarizing the data, topics, components, and hypothesized issues in the study. The Main conclusions of the study indicated that managerial change plays a strong and clear role in enhancing the quality of the university educational process. Hence the importance of adopting and applying managerial change practices in the university environment because of its positive effect on achieving and enhancing the quality of educational process. It was also concluded that investing in developing managerial change skills among university leaders and enhancing institutional organizational culture are crucial steps to improving the quality of the educational process and achieving academic excellence.

The research aims to analyze and measure the impact of monetary policy indicators on the gross domestic product in the Iraqi economy through three approaches, the first is the monetary policy of concepts and indicators, and the second is the analysis of monetary policy indicators, The third came to measure the impact of these indicators through the (ARDL) methodology. As the study concluded, it did not prove significant for all of the study variables on the gross domestic product in the short term, while there was a clear discrepancy in the impact of monetary policy indicators on (GDP) during the period studied in the long.

The current study aims to determine the impact of marketing alliances on the marketing mix with its elements (product, price, distribution, promotion) in the communications sector. because marketing alliances are of great importance to organizations, and marketing alliances represent an important input into the organization’s adaptation to fluctuations that occur in the environment, especially fluctuations. created by competitors in the labor market, and thus the organization can achieve optimal use of the elements of the marketing mix. Zain Iraq Telecommunications Company was chosen as a field for research, and the managers working in it as a sample for the research, and in an intentional way they were chosen and 95 questionnaires were distributed, all of them suitable for analysis. The researcher used the questionnaire as a means of obtaining The information was then analyzed using statistical programming (JASP). The researcher used a set of statistical methods (the standard deviation of dimensions and means and their relative importance, as well as the correlation between variables and simple regression). A set of assumptions were made and were tested through a set of statistical software in order to reach To the results through which the researcher was able to develop a set of conclusions, the most important of which is (marketing alliances contribute to expanding the customer base and reaching new markets by benefiting from the network of alliance partners, and this contributes to the optimal use of the elements of the marketing mix), and a set of proposals were developed, including ( Working to support the elements of the marketing mix (product, price, distribution, promotion) more in order to benefit from marketing alliances by expanding the customer base and reaching new markets.

Foreign direct investment is one of the most controversial and interesting types of financial flows due to the multiplicity of its sources and the diversity of its forms, theories and effects in its host countries. The productive capacity of the factors of production, provides job opportunities, and supplies the largest possible amount of foreign currency. The importance of the research appears from the role of foreign direct investment companies in the production of manufactured goods with export prospects, which is considered a major means for achieving economic growth and development in developing countries. Of the developing countries, they included Thailand, Jordan and Malaysia during the period 1990-2022, and in order to prove the research hypothesis, a standard model was used that included a number of independent variables, which is foreign direct investment X1, and in order to strengthen the standard model, other variables were used that included each of the foreign exchange rate X2 and inflation rate X3 and deficit values in the state budget X4 and security and political stability X5 as additional variables affecting the mentioned investment values and the values of manufactured exports Y as a dependent variable using the statistical program E-viewis-10 and its tests because it gives the best unbiased linear estimates that are often consistent with Economic theory In this study, a number of conclusions were reached, the most important of which was that the savings gap that the countries of the research sample suffer from is one of the most important means that called them to attract companies of this type of investment, and we recommend providing an appropriate investment climate to attract the aforementioned companies.

The research aims to provide proposals for the policies required to restructure and promote the Iraqi agricultural sector, its importance in generating national income and its direct link to national and food security, agricultural indicators have indicated the weakness and fluctuation of its overall performance level as indicated by the facts of the indicators, and review the challenges and problems facing it for technical, administrative, economic, political and security reasons until 2020, the researcher believes through the progress of research the possibility of investing and developing the agricultural sector and achieving agricultural development through development management To qualify it to join the World Trade Organization and then take advantage of the advantages of this accession to increase its growth and development before joining the World Trade Organization and resolve the controversy of joining or not by taking advantage of the expected benefits of it after outweighing the risks of joining while investing the conditions of accession as a driving pressure to increase the development process in the agricultural sector

Abstract. This study aims to clarify the relationship between the digital economy and economic growth in Iraq. Two variables were relied upon, namely Internet subscribers and mobile phone subscribers. And the statement of their impact on economic growth. The study used the inductive approach to know the most important foundations and indicators of the digital economy and study Iraq's position on the digital economy by developing the variables of the study and applying them to one of the standard models to find out the impact of the number of Internet subscribers and the number of mobile phone subscribers on economic growth in Iraq.

The current research aims to study the role of strategic information systems in improving the quality of banking service at Ashur National Bank. To achieve the research objectives, reliance was placed on preparing a questionnaire for the purpose of obtaining data, and reliance was also placed on the employees of the bank under study in a comprehensive manner, as their number reached (40). Male and female employees and (Spss.v.23) and (Amose.v.23) programs were used to analyze the data. The research found that respondents’ perceptions of the level of importance of strategic information systems in improving the quality of banking service were high, in addition to the existence of a role for strategic information systems in improving the quality of banking service. The research came out with a set of recommendations, the most important of which is intensifying the cognitive effort related to contemporary cognitive and conceptual changes, such as the topics of strategic information systems, which are considered among the factors influencing banking operations and the main source in improving the quality of banking service.

The research aims to measure the impact between each of the PATROL model indicators represented by (capital adequacy, profitability, credit risk, liquidity, regulation) and the credit risk indicator for a sample of Iraqi commercial banks, where the time limits of the research were for the period (11) years from 2010 to 2020 (6) local commercial banks listed on the Iraq Stock Exchange were selected. The research relied on the double data method (Panel Data) with its models, which are Test of stationarity of cross-sectional data for the investigated variables, fixed effects mode lFixed Effects Model), to measure and analyze the relationship between the PATROL model and the credit risk index, as well as conducting a regression analysis to clarify the indicators of the PATROL model in the credit risk index, where the index of total loans to total deposits was relied upon to represent the credit risk index, which are the dependent variables while the independent variables It was expressed as (indicators) of the PATROL model that were mentioned at the beginning, and the study reached the most important conclusions, which is that there is a non-significant correlation between the capital adequacy index (X1), the profitability index (X2), the credit risk index (X3), and the liquidity index ( ... Standards that deal with credit risks by commercial banks, by establishing appropriate tools and mechanisms to avoid falling into them, in addition to developing a successful credit policy and indicating the level of risk resulting from the absence of such a policy and the negative repercussions it will have on the credit risk index.

The research aims to compare the exponential distribution, the Akash distribution, and the Lindley distribution to estimate the risk function for breast cancer patients. The statistical properties of the exponential distribution, the Akash distribution, the Lindley distribution, and their parameters and the risk function for the exponential distribution, the Akash distribution, and the Lindley distribution were estimated using the method of Likelihood Maximum for the purpose of obtaining the best results. The study is on a comparison between the estimation methods by applying the Monte Carlo simulation method using the program (Wolfram Mathematical 12.2) with a sample size of (105) and using three criteria for comparison between them (〖BIC-AIC- AIC〗_C) in estimating the risk function.

Mostly the statistical methods depend on hypothesis that probability distribution for data of regression model is normal, but in applied state at most to be this data have other distributions because of the extreme values, in order to use methods are not sensitive to extreme values. And give efficient estimations such as robust estimation Methods.in this work used some (classical and robust) methods which are (OLS, WLS, M-estimator, LTS and LMS). In this work five methods have been estimated the parameters of robust multiple regression model .Two methods of classical methods , and three methods are robust methods , It has been drawn simple random sample (299) patients in (shar hospital) infected with blood pressure represented by dependent variables (BP) and independent variables (B.S, B.U,BMI,CR,CHO, and Tri.) . To aim compare between these methods in order to find the best method for estimation by using measures reflect the quality and efficiency of those estimates , such as mean square error (MSE) and determination factor (R2 ,AIC,AICc,,BIC,MSE, and RMSE) to measure the model efficiency ، by using statistical program (JASP,SPSS26 and systa12 ). The results show that the method of WLS is the best and secondly method is LTM among of all robust method ، Either the classical (OLS) methods has demonstrated its failure to estimate efficient estimators.

The purpose of this study is to examine the acceptance level of cost accounting by fraud investigators in Iraq. To do so, an online-questionnaire is developed to gather the data. The data is gathered from 99 accounting academics working in different Iraqi universities. This research employs a structural equation modelling using Smart PLS 4.0 to interpret the findings. The results assert that perceived usefulness, perceived ease of use, and trialability have no influence on the behaviour of fraud investigators to actual usage of cost accounting. Only compatibility, attitude, and intention to use have a significant influence. This is the first empirical examination that explores the behavior of fraud investigators toward the actual use of cost accounting in Iraq.

The study encompasses a wide range of issues and variables, with primary emphasis given to the legal and economic impacts of regulations on the sound development of the business, on the pricing and the financial results of the industry, on the penetration of the underwriting commissions and other expenses, on the insurance market's performance and the like. Emphasized also are some key accounting and auditing aspects that mainly revolve around the notion of insurance provisions which form the heart of the business techniques. No study would be complete in the area of development of the insurance business without dedicated and specific consideration given to these aspects. The insurance business, whether conventional or Takaful Shariah-compliant, is based on the principles of the Quran and the Hadith, on risk sharing and risk transfer. This study comes to fruition naturally because I have been involved in the insurance business for 12 years, both overseas and domestically, and because the Iraqi insurance industry has always fallen short of expectations. The subject is worthy since there is no previous study that deals with the industry in depth, especially the area that this study covers. The fact that this region, in spite of its historical and present richness in assets, still lacks a developed insurance market, and the fact that due to the rapid technological advances, its assets are under increasing threat from being wiped out, make it all the more imperative to carry out a specific area of analysis.

The study encompasses a wide range of issues and variables, with primary emphasis given to the legal and economic impacts of regulations on the sound development of the business, on the pricing and the financial results of the industry, on the penetration of the underwriting commissions and other expenses, on the insurance market's performance and the like. Emphasized also are some key accounting and auditing aspects that mainly revolve around the notion of insurance provisions which form the heart of the business techniques. No study would be complete in the area of development of the insurance business without dedicated and specific consideration given to these aspects. The insurance business, whether conventional or Takaful Shariah-compliant, is based on the principles of the Quran and the Hadith, on risk sharing and risk transfer. This study comes to fruition naturally because I have been involved in the insurance business for 12 years, both overseas and domestically, and because the Iraqi insurance industry has always fallen short of expectations. The subject is worthy since there is no previous study that deals with the industry in depth, especially the area that this study covers. The fact that this region, in spite of its historical and present richness in assets, still lacks a developed insurance market, and the fact that due to the rapid technological advances, its assets are under increasing threat from being wiped out, make it all the more imperative to carry out a specific area of analysis.