Warith Scientific Journal

Abstract: This study aimed to use Bayesian estimation to predict stock returns under multiple loss functions (squared loss function and absolute loss function). The study was conducted in the Iraq Stock Exchange on the Asia Cell Telecom Company, using the monthly data of the stock returns of these companies for the period from 2015 to 2022.
The Bayesian model was used to determine the relative probability of stock performance in the future using historical data in the hope of reducing the percentage of error in making the buying or selling decision by investors in the financial market.
The results showed that the use of Bayesian estimation can help improve the prediction accuracy of returns in the short and medium term, which reduces the relative error by up to 30% compared to other models.
The study also concluded that the use of Bayesian estimation in predicting stock returns under multiple loss functions can improve the prediction accuracy and reduce the relative error rate, and then these results can be used to improve the investment decision and achieve the highest possible levels of returns.
The study found the possibility of using Bayesian estimation models in light of multiple loss functions to improve the predictive ability of investors in the Iraq Stock Exchange. Hence, the study recommended (analysts and investors) to use these models to obtain the best predictive value of returns.

This study aims to studying the strategies for cash flow risk management and highlighting the most important problems that cause cash flow problems in banks by analyzing some indicators and gaps that negatively affect the added market value of banks. It is possible to occur cash flow problems as a result of mismanagement of the budget assets or its responsibilities and the failure to choose the correct strategy for its management and control, as the responsibility for cash flow risk management rests with the bank’s managers mainly, and they have a major role in developing the bank’s cash flow risk management strategies and raising the bank’s added market value . In the practical side of the study, reliance was made on the financial reports and statements of the bank listed in the Iraq Stock Exchange. A sample of (11) banks from among a group of Iraqi private banks, and the period was chosen from 2005-2021 . Longitudinal data (Panel Data) was used for the purpose of studying the annual events during the study period. Microsoft Excel and the statistical program (Eviews V.12) were used to build and estimate financial models and analyze the effect relationship between the independent study variable and the dependent study variable. A set of Indicators for measuring variables, which are the index of cash, investments , deposits and property rights to assets, employment ratio, funding gap, funding gap ratio, liquidity gap, and liquidity coverage ratio. The study recorded a set of results, the most important result was the existence of a statistically significant influence relationship for cash flow risk management in the added market value.

The study aims to measure and analyze the strategic options of the banks, the study sample. The study dealt with the commercial banks listed in the Iraq Stock Exchange. (13) banks were selected for a time series that spanned (17) years (2005-2021), namely (Bank of Baghdad, National Bank of Iraq, and Commercial Bank , Middle East Bank, United Bank, Iraqi Investment Bank, Credit Bank, Gulf Commercial Bank, Mosul Bank for Development and Investment, Sumer Bank, Union Bank, Babel Bank, Economy Bank for Investment and Finance) in order to provide its data and information required in the study, based on the published reports In the Iraq Stock Exchange, the research applied and indicators of strategic choice represented by (capitalization, credit risk, diversification of assets, data envelope DEA) and financial performance indicators represented by profitability and liquidity (rate of return on assets and cash balance ratio). The strategic choice and financial performance data were analyzed in terms of the correlation and effect relationship between the independent variables and the dependent variable using the Excel2016 statistical program.
The study reached a set of conclusions, the most important of which is that there is no significant multi-impact relationship for the strategic option indicators in the rate of return on assets, and there is no significant multi-effect relationship for the strategic option indicators in the cash balance ratio..

The study aims to measure the impact of liquidity risks on the stability of the banking sector, and the global financial crises caused a series of failures for most commercial banks. Therefore, most banks are exposed to a lot of banking risks that may lead to instability of the banking system. Perhaps the most important of these risks is the risk of liquidity, which is one of the important issues in commercial banks, as it is a source of concern for every bank because the function for which banks were found is to provide liquidity and grant loans. The study population may consist of commercial banks listed in the Iraq Stock Exchange, which consist of twenty-five banks, but the study sample was chosen, which included ten banks: (Bank of Baghdad, Commercial Bank of Iraq, Middle East Bank, Investment Bank of Iraq, United Bank, Iraqi National Bank, Iraqi Credit Bank, Sumer Commercial Bank, Khaleej Commercial Bank, Mosul Bank for Development and Investment) for the period 2005-2021. The study used a number of statistical models, which are (Microsoft Excel v.10, SPSS v.25, Eviews v.12 The study found a number of results, there is a significant effect of liquidity risk on banking stability. In light of this, the study came out with a number of recommendations, the most important of which is the need to manage banking liquidity and take adequate guarantees when granting credit and good management of liquidity to face the risks that banks are exposed to in order to achieve stability in the banking system.

This research aims to verify the relationship between the quality of financial reports and the items of audit amendment based on the model of (Kotari et al, 2005), to calculate the quality of financial reports, and its relationship to the modified audit report, To achieve this goal, the researcher relied on the descriptive correlation approach in its nature and method, which depends on the information published by the companies listed in the Iraqi stock market, During the period from 2013 to 2019, a sample of 35 companies was selected. The validity of the research hypothesis was tested using the method of multiple regression by panel data, and the results of the research indicated that there is a negative and significant relationship between the proportion of discretionary benefits based on the model of (Kotari et al ,2005) and discretionary earnings with the adjustment items in the audit report.

Several economic studies within Iraq and Kharga revealed that Iraq is one of the countries of the world, depending on traditional energy sources, in the first place, crude oil and natural gas, and crude oil constitutes the largest percentage of its total exports of Iraq, so knowing the impact and relationship of global energy prices on the economy of Iraq in general The monetary sector in particular is an urgent necessity to know the prospects for the economic future of Iraq by relying on the degree of association and impact that the energy fluctuations leave, the energy prices (crude oil - liquefied gas and gas condensate) have been adopted as independent sources of study affecting the Iraqi economic reality, and the variables of the monetary sector Which includes (the Central Bank of Iraq- financial markets- and commercial banks operating in Iraq) are only variables of the study that have the impact of energy prices. In his study, the researcher relied on energy price data obtained from Sumo to market crude oil and its derivatives during the monthly period of 1/1/2018 until 12/31/2020, while the data of the cash sector was based on the monthly statistical bulletins of the Central Bank of Iraq - The statistical site, and the results have been analyzed and tested by using the statistical program (SPSS), as well as the use of the Ext And a strong connection that depends on it by explaining the relationship of the link and the impact between the prices of energy and local investments in Iraq, as well as the existence of a relationship of engagement and moral impact with statistically significant between energy prices and interest rates among commercial banks operating in Iraq, where the study recommended the need to find new alternatives that are an important resource for the Iraqi economy. That the captive of energy fluctuations in the global market remains either due to the emergence of political factors and the reconciliation of special countries or irregular emergency problems that cannot be controlled as in the Corona health crisis in which energy prices fell at very large levels due to the lack of demand for the supply of energy sources.

The study deals with the factors affecting the returns of the shares of companies listed in the Iraqi Stock Exchange. The study sample consisted of (33) companies and from various sectors during the period from 2016 - 2016 The research adopted the performance of the stock as a dependent variable and the determinants of performance as independent variables Which included a set of financial ratios, which are as follows: (the percentage change in sales growth), (earnings per share), (the ratio of price to earnings per share), (earnings before interest and taxes), (the ratio of sales to total assets), (the book value of the share). One), (the book value of the company), (return on assets), (return on equity), (debt-to-asset ratio), (ownership-to-asset ratio) as internal determinants that were determined as internal determinants, while the external determinants were As for the external determinants, they were (share turnover), (issued shares), (listed shares), (deals), (traded value), (sessions) And the most important conclusions reached by this study are that the logistic models can be estimated in the Iraqi stock market on the basis of the stock performance (return) as a dependent variable, and the determinant of X5 performance represented by the ratio of sales to total assets was one of the most diagnostic determinants and an inverse relationship with the performance of the stock, i.e. The more this determinant increases, the more likely that there will be losses in returns, and this means that investors tend to keep stocks if companies achieve high sales performance, which reduces the volume of available ones, and consequently, the decline in purchases and consequently the decline in capital return. Statistical like logistic regression to reach results that benefit company owners, investors and fund managers in the Iraqi Stock Exchange in building their strategiesandmakingcorrectinvestment decisions

This research aims to use expert systems technology as a pivotal technology to improve the quality of financial reports because of this technology\'s ability to process and analyze data quickly and accurately, as well as its ability to retain expertise and perpetuate human experience as well as its high predictive ability, and this in turn increases confidence among decision makers due to the submission of reports Finance supported by analyzes of artificial intelligence techniques and reflects transparency in dealing with financial data. In this study, the descriptive analytical approach was relied upon. To test the hypothesis of the study, the questionnaire research tool was used, as it was distributed to a sample of mainly accountants and auditors, as well as a number of programmers, and 121 responses were obtained. The statistical program Smart-Pls was used, the study concluded that there is a positive effect of artificial intelligence represented by the technology (expert systems) on the quality of financial reports and decision makers and on the decisions made by users of financial reports.

This research aims to shed light on the subject of the company\'s culture in terms of concept, importance, dimensions and other aspects related to it, and to indicate the extent to which the dimensions of the selected company\'s culture affect the quality of financial reports and enhance investor confidence in the Iraq Stock Exchange as a research sample. The researcher relied on designing a questionnaire consisting of interlocutors distributed with 130 questionnaires with a sample consisting of a group of investors in the Iraq Stock Exchange as well as a group of university academics who specialize in accounting science, as 111 forms were used in our statistical analysis.
The spss statistical program and appropriate statistical methods were used to test hypotheses, and the researcher reached a set of conclusions, the most important of which was that the culture of the company with its selected dimensions affects the quality of financial reports, and the preference in influence was for the consistency dimension, then participation second, then adaptation third, and finally came the message. And that one of the most important recommendations concluded by the research is the need for the economic unit to pay attention to the issue of the working culture in the Iraq Stock Exchange. Paying attention to the issue of the company’s culture, especially with its dimensions represented by (participation, consistency, adaptation, and the letter came last) because of its important impact on the economic unit in general and in Financial reports in particular as proven by the field results of the current research .

The aim of the research is to identify the impact of social disclosure of companies on the performance of the institution from an accounting perspective, so we take the return on assets (ROA) and the return on equity (ROE), and the research was conducted on a sample of institutions listed in the Iraqi Stock Exchange during the period from 2017 to 2021, and the research reached That there is a positive and significant relationship between the disclosure of social responsibility and financial performance in terms of return on assets and return on equity: The disclosure of social responsibility is a good signal that the company sends to stakeholders indicating its involvement in the interests of society and the environment. This signal improves the external image of the organization.

The article aims to improve the investment decision of the investor in Common stock in the Iraq Stock Exchange through the use of time series models and neural networks to obtain accurate prediction values that rationalize the investment decision, Perhaps neural network models were and still represent an intellectual debate about their validity and preference in predicting Common
stock returns, Therefore, this Article came to find out this controversy and try to solve it by testing the above models in the light of the data obtained for the Article sample represented by the banks listed in the Iraq Stock Exchange and by (10) banks for the period from (30/6/2006) to (31/1/2023), by (198) months (watching), And using many financial, statistical and mathematical methods, The Article reached a number of conclusions, Perhaps the most important of them is the superiority of multilayer perceptron network models in reaching accurate prediction values at the level of the Article sample banks, The Article came out with a number of recommendations, Perhaps the most important of them is the need to adopt multi-layered perceptron network models in predicting the returns of common stocks of the article sample banks

In response to the rapid and successive changes in the modern manufacturing business environment, the current research has adopted one of the topics of modern manufacturing management, which is concurrent engineering technology. The research aims to study and analyze the technology of concurrent engineering and the extent to which it supports short-term decisions in manufacturing and sales and to use the outputs of concurrent engineering as inputs to reduce costs and as a result reflect on the quality of decisions and achieve savings in design, manufacturing and assembly time. To achieve the research objectives, the General Company for Textile Industries/Textile Factory in Babylon Governorate was chosen. The research reached the conclusions: The use of simultaneous engineering technology in designing and assembling the product simultaneously and in accordance with the desires of customers contributes to the production of a product that conforms to the specifications or a new product that enhances the exploitation of available production capacity and leads to reducing production costs for the factory and discovering problems that occur during the production process early, which It facilitates the treatment process without aggravating it. The research presented recommendations: Creating synchronization between the engineering design and manufacturing processes of products ensures that operations run well and detects defects in the work early to save time and cost, and that adopting this technology works to create an integrated work team, which provides useful information to the follower.

The research aims to demonstrate the role of innovation in banking services with its dimensions that include (development of old services and new services innovation) in attracting savings with its dimensions that include (fixed deposits, saving deposits, public investment certificates), as an exploratory study in trade bank of Iraq with its branches in the holy province of Karbala and Babylon city.The sample included (32) individuals from employees to whom the questionnaire was distributed in the research sample bank . The research data were analyzed using multiple statistical methods and using the statistical analysis program (SPSS). According to the results of the research, a set of conclusions were reached, the most important of which is that the research sample bank does not issue public investment certificates to customers, i.e. does not deal with them despite the research sample realizing their importance to the bank and the customer . In light of the conclusions reached, the research was concluded with several recommendations, the most prominent of which are the need for the research sample bank to be interested in issuing public investment certificates to customers with different values and periods of time, which allows them to be marketed and circulated, especially among small savers, and thus increase the demand of customers for these certificates, which contributes to attracting their savings.

Public revenues are considered one of the important financial policy tools on which the rest of the other economic variables depend, such as public expenditures, investment, public debt, and others. Financial, because achieving financial sufficiency means not harming the economic and social variables and guaranteeing the rights of future generations. Present and in large part due to the dependence of the Iraqi economy on oil revenues, which are characterized by instability as a result of their association with volatile oil prices in global market, The main recommendation was to diversify sources of income and not rely on the unstable oil sector in order to increase the proceeds of public revenues and expand the financial capacity in Iraq.

The current study examines the relationship between ethical infrastructure as an independent variable with its dimensions (ethical code, ethical training, penalties and incentives based on ethics, ethical reporting system, ethics review system) and counterproductive work behavior as a dependent variable with its dimensions (reverse work behavior directed to the individual, directed reverse work behavior organization) in a sample of associates of the Engineering Projects Department of the al-Abbas's Holy Shrine in Karbala Governorate, amounting to 300 associates, based on the problem that was framed by several questions, including the extent to which the relationship and impact between the two variables are perceived in the field, and the results were reached by collecting data using a questionnaire distributed to The sample was then analyzed and treated statistically using a set of statistical methods as basic constructive tests for the validity of the approved measures, including data loss and anomaly, data moderation and scale validity tests such as assertive constructive validity, internal consistency, sample sufficiency and stability coefficient (Cronbach alpha), as well as conducting descriptive statistical analyzes as coefficient Pearson Correlation and Structural Equation Modeling, based on the two programs (Amos V.22, SPSS V.22). The results supported our hypotheses, and we also concluded that there is a level of ethical infrastructure in the Engineering Projects Department of the al-Abbas's (p) Holy Shrine that reduces the tendency of the affiliate to practice behaviors Adverse damage to fellow associates, or direct damage to the interest of the department and the progress of work therein

The research aims to diagnose the dimensions of Organizational Virtuousness in Iraqi health organizations. The research was diagnosed within the health field, while its sample was represented by individuals working in the Kirkuk Health Department, A questionnaire was prepared and formulated as a main tool for data collection to achieve that test which was distributed to an intended sample of individuals working in this directorate, and their number reached (248) individuals ,The recovered and valid questionnaires for analysis amounted to )204( questionnaires, while the descriptive and analytical approach was used to review the research and test its hypotheses. The research reached a set of conclusions, the most important of which are There is a significant effect of Organizational Virtuousness in the department under study, and this is a good indication of the availability of dimensions of Organizational Virtuousness; The research suggested giving priority to the goals that include attention and care for the mental health of the working individuals in the research sample.

The research aimed to determine the role of spiritual leadership in the field of insurance, job dedication, an analytical exploratory study of the creative opinions of the leaders of the Abbas Combat Division. For this reason, spiritual leadership has great importance at the level of all organizations and because this type of leadership has the qualities and capabilities to influence individuals. The study was determined to address the spiritual dimensions in its dimensions with diversity and job dedication by expelling it. The study was determined by a quantitative methodology, based globally on the questionnaire, and the sample size was 64 individuals. Using statistical analysis programs SPSS, Amos confirmed the existence of a direct and significant impact of spiritual leadership in the field of health care on job dedication. The study recommended the importance of adopting spiritual leadership among the research community as it reflects positively on job dedication. research aimed to study the role of spiritual leadership in enhancing job dedication. This is an exploratory analytical study of the opinions of a sample of leaders from the Abbas Combat Division. The study adopted a quantitative methodology, relying on a questionnaire that was distributed electronically to several leaders of the Abbas Combat Division. The number of retrieved and valid questionnaires for statistical analysis was 64. Using statistical analysis programs such as SPSS and Amos, it was found that there is a direct and significant impact of spiritual leadership on enhancing job dedication. The study recommended the importance of adopting spiritual leadership in the research community, as this positively reflects on job dedication..

The study aimed to test the impact of total quality management practices in improving the e-learning service at the level of a sample of administrative leaders at the University of Karbala, based on the problem and its questions that reflect the researcher\'s perceptions in its features Hence, the problem of the study lies in a general question that says (to what extent do comprehensive quality management practices and strategic competencies influence the improvement of e-learning services . The importance of the variables that were researched and benefiting from the information received comes realistically to achieve growth and develop its strategies. The study population included the administrative leaders at the University of Karbala and its faculties, and concluded with an intentional sample, and the current study relied on (130) questionnaires valid for statistical analysis, and the questionnaire was used as a main tool in collecting data and information for the study as well as some field visits. For the purposes of statistical analysis and treatment of this study, some methods were chosen, the most important of which are validity and reliability tests, confirmatory factor analysis, descriptive statistics method, and the correlation and influence relationship test within the statistical software package (SPSS V.25, Amos V.21). The study came out with a set of conclusions, including that the practices of total quality management are among the basics that affect the e-learning service, which supports the educational institution administratively and technically, and obtains capabilities that make it superior and achieves high value and benefit that makes the university able to build its strategies and be distinguished in the competition market. The researchers also recommended adopting comprehensive quality management practices in order to raise the level of its performance, improve the quality of its outputs, and qualify students scientifically, practically, and technically to achieve its goals and catch up with global development.

Objective of the study: This study aims to show the impact of the transparency strategy on human resources governance in the Karbala Electricity Department. The dimensions of the transparency strategy were identified to include inclusion of beneficiaries, information sharing, strategic responsiveness, and clarity of business rules. The dimensions of human resources governance also relied on strategic direction, accountability, efficiency, and integrity.
Importance of the study: The importance of this study lies in highlighting the role of strategic transparency in improving human resources governance, which contributes to supporting the behavior and performance of employees and enhancing their integrity and discipline, and thus achieving positive results for the organization.
Study methodology: The descriptive analytical approach was adopted to test the study hypotheses, and some descriptive statistics, correlation analysis, and multiple regression were used using the statistical program (SPSS.v23).
Community and study sample: The Holy Karbala Electricity Department was chosen as a field for the study, where (50) questionnaires were distributed to the director of the department and the heads of departments, units, and divisions.
The most important conclusion: The results of the statistical analysis showed a positive impact of the transparency strategy and its dimensions on human resources governance, which contributes to improving the behavior, performance, discipline and integrity of employees.
Most important recommendation: The study recommends the necessity of the studied organization adopting infrastructure modifications within the available capabilities to enhance human resources governance by relying on a transparency strategy.

The research encompasses the variable of academic accreditation through its dimensions (message and impact, innovation, the impact of scientific contributions and their alignment with the message, financial strategies and resource allocation, student admission and graduation, adequacy of faculty members and their distribution, management and support of faculty members, adequacy and distribution of specialized academic staff, curriculum management and ensuring learning, curriculum content, interaction between students and faculty members, program levels and structure, teaching effectiveness, scientific and professional participation of students, executive education, qualifications of faculty members, and their contributions). The study sheds light on the academic accreditation system as one of the important and principal systems enabling the management of programs and activities in higher education institutions. The research aims to measure the gap between the reality of the Business Administration Department at Eagles University (the research sample) and what it should be in light of the requirements of the academic accreditation dimensions for Iraqi colleges of management and economics. The research community is represented by Eagles University, while the research sample is the Business Administration Department. The case study method was adopted, using a checklist to collect necessary data and reviewing documents related to the college. Personal interviews were conducted with employees in the Quality and Academic Accreditation Department. After analyzing the collected data using arithmetic mean and percentage measures selected to identify the gap for the purpose of understanding the feasibility of applying academic accreditation standards for the accreditation of management and economics colleges in Iraq, the research concluded that it is possible to apply national standards for academic accreditation for management and economics colleges in Iraq because these standards are tailored to our Iraqi environment and are suitable for the conditions of Iraqi universities. However, there are difficulties in applying these standards due to centralized decision-making, delays in approvals, and continuous preoccupation of senior management and relevant stakeholders.
The research concludes with a set of recommendations, with a focus on continuing to apply national standards for accrediting management and economics colleges in the researched sample. It emphasizes prioritizing them due to their impact on the quality of education, along with facilitating decision-making by administrations and obtaining approvals for the ease and speed of continuing work to meet the requirements of academic accreditation.

The research aims to measure the ability of organizations to evaluate the performance of their projects by providing the appropriate tools that enable them to know the weaknesses and work to address them, and to identify the research problem using evaluation methods for projects and to know the extent to which the characteristics of the smart organization are adopted as an input to enhance and evaluate the performance of projects as an explanatory variable and the characteristics of the smart organization with its elements. Continuous learning, finding strategic alternatives, understanding the environment (a responsive variable with the adoption of (Schwaninger 2009: 33), and from here the research problem arises with the main question: Can the results be used in evaluating the project performance of the companies investigated, and a research scheme was formulated that shows the path of The relationship between the variables through a set of hypotheses, and the conclusions and recommendations of the research

To adapt to the rapidly changing external environment with a huge amount of information that is difficult to control, many organizations have applied long-term investment in the field of using strategic information tectonics, as part of their strategic plan to create a competitive advantage that distinguishes them from others, for the purpose of providing advanced performance with efficiency and effectiveness and achieving their goal of survival and continuity ,and to promote the correct use, organizational learning is necessary to analyze information and use the outputs to make decisions to run operations smoothly and quickly, hence our current research, which was applied in the Directorate of Basra passports, to indicate the extent of using strategic information technology in accomplishing their operations This is why a random sample was taken from (150) members of the Directorate\'s staff, and the following statistical methods were used (arithmetic mean, standard deviation and regression coefficient), to indicate the extent to which the research hypothesis was achieved, and it came to the results that the Directorate is working with strategic plans that contributed to achieving its goals, and has databases about the beneficiaries internal to increase efficiency and effectiveness.

The research encompasses the variable of academic accreditation through its dimensions (message and impact, innovation, the impact of scientific contributions and their alignment with the message, financial strategies and resource allocation, student admission and graduation, adequacy of faculty members and their distribution, management and support of faculty members, adequacy and distribution of specialized academic staff, curriculum management and ensuring learning, curriculum content, interaction between students and faculty members, program levels and structure, teaching effectiveness, scientific and professional participation of students, executive education, qualifications of faculty members, and their contributions). The study sheds light on the academic accreditation system as one of the important and principal systems enabling the management of programs and activities in higher education institutions. The research aims to measure the gap between the reality of the Business Administration Department at Eagles University (the research sample) and what it should be in light of the requirements of the academic accreditation dimensions for Iraqi colleges of management and economics. The research community is represented by Eagles University, while the research sample is the Business Administration Department. The case study method was adopted, using a checklist to collect necessary data and reviewing documents related to the college. Personal interviews were conducted with employees in the Quality and Academic Accreditation Department. After analyzing the collected data using arithmetic mean and percentage measures selected to identify the gap for the purpose of understanding the feasibility of applying academic accreditation standards for the accreditation of management and economics colleges in Iraq, the research concluded that it is possible to apply national standards for academic accreditation for management and economics colleges in Iraq because these standards are tailored to our Iraqi environment and are suitable for the conditions of Iraqi universities. However, there are difficulties in applying these standards due to centralized decision-making, delays in approvals, and continuous preoccupation of senior management and relevant stakeholders.
The research concludes with a set of recommendations, with a focus on continuing to apply national standards for accrediting management and economics colleges in the researched sample. It emphasizes prioritizing them due to their impact on the quality of education, along with facilitating decision-making by administrations and obtaining approvals for the ease and speed of continuing work to meet the requirements of academic accreditation.

The main objective of the research was to identify transformational leadership practices and their impact on enhancing crisis management, and to present some proposals that contribute to clarifying the impact between the two research variables, as well as adding knowledge to the Iraqi administrative library on an important topic that illustrates the influence between the two research variables, and for the purpose of standing on the opinions of individuals The respondents relied on the analytical descriptive approach in dealing with the theoretical and field data of the researched organization, where a number of scientific research tools were used in the practical side of the research to reach the desired results, including the use of the questionnaire as the main tool in collecting primary data, and the formation of a stratified research community From (64) respondents from the total number of academic leaders amounting to (64), which represents 100% of the total research community, where the questionnaire forms were distributed to them and (61) forms valid for analysis were retrieved with a response rate of 95%, and a number of statistical methods were used to deal With the data and for analyzing the paragraphs of the questionnaire and testing its hypotheses according to the data that was processed through the statistical program (SPSS.V26), the research came out with a number of results, including the existence of a positively significant effect of the dimensions of transformational leadership in enhancing crisis management in the researched organization, as well as presenting a set of The proposals, the most important of which is the need to review the experiences of successful countries in the field of transformational leadership and invest their results in enhancing the enthusiasm of workers when carrying out the tasks and duties entrusted to them.

There are many statistical methods and methods in estimating the parameters of statistical models, and these estimates distinguish important criteria for indicating preference in the estimation, the most important of which is the error coefficient . The main goal of any estimation process is to reach the best estimate or the closest estimate of the unknown parameter out of all possible estimates, so the decision maker should choose the best method or formula for estimating the unknown parameter .
In this research, a Bayesian estimation of the parameters of the spherical distribution was used, where the default values of the three-dimensional spherical Dirichlet distribution were obtained experimentally from conducting several experiments and selecting the values at which the Bayes estimates stabilized and gave the best results in the default parameters where the results showed that the quadratic loss function achieved an advantage at sample size (500) achieved an advantage over the rest of the sample sizes in estimating the parameters of the spherical distribution followed by the sample size (400) because
At the default parameters the Bayes method under the loss function (quadrature) at a sample size (500) achieved an advantage over the rest of the sample sizes in estimating the parameters of the spherical distribution, followed by the sample size (400) because it recorded the lowest average error squares.

Many of life\'s problems are full of ambiguity, uncertainty and imprecision, so we need to explain these phenomena. In this research, we present the nitrosophic transformer Rayleigh distribution, which is a generalization of the classical Rayleigh distribution according to the nitrosophic logic. Due to the difficulty of obtaining data in practice, data were obtained in four sizes (25, 50, 100, 150) by generating them from the Rayleigh distribution using the method Simulation, the generated data was converted to nitrosophic using the trigonometric function, and then the data was compensated in the converted Rayleigh distribution to obtain the nitrosophic transformer Rayleigh distribution, and the parameters were estimated and the reliability error of the nitrosophic distribution. Because it contains the least MSE, as for vectors, the non-deterministic vector is the best with respect to the parameter σ and the parameter p. As for the second model, it was found that the sample size of 100 is the best size because it contains the least MSE. As for the vectors, the wrong vector is the best for the parameter σ. As for the parameter p, the real vector He is the best.

In this research, the focus was on the robust fuzzy Bayesian methods to find the estimators of the risk function and some of its indicators for the two-parameter truncated Cauchy distribution. Its estimates using a similar Squared Error Loss Function, the simulation method was employed using the (Monte-Carlo) method to generate random data for a sample of six different sizes (15-25-35-50-75-100) following the truncated Cauchy distribution With two parameters, and depending on the simulation results and using the statistical mean square error (MSE) criterion as a statistical criterion for comparison, the preference of the impartial fuzzy informational standard Bayes estimator appeared under the quadratic loss function for medium and large sample sizes to estimate the risk function over other estimation methods. The study was conducted on a real sample of (100) observations representing ECG failure times in months. The study concluded that the estimation methods used in the applied side give appropriate and accurate estimates for the study data and agree with what was reached in the experimental side.

In this study, Vladimir shed light on the methods of estimating the structural parameters of a system of simultaneous equations, which are each of the two-stage linear circuit methods, limits, and a method of the three-stage linear circuit method. The methods used were derived to join their estimators, and on the experimental side, they were adopted. On the average statistical criteria, the elastic deviation of the Euclidean distanceD_( ̂ ), the Akaike information criterion AIC, and the entropy H(e) for light methods for the first simultaneous equations, assuming different values for the parameters and small, medium, and large sample sizes, the study reached the best method for major linear divisions. Three stages in the simultaneous equations. As for the applied side, a wide-ranging three-stage oil method was applied, the best of which appeared in the experimental side on real data related to the descriptive analysis of economic variables in Iraq (GDP - total profit - investment - moderate rate - interest rate - income). - Expenditures - Revenues - Money supply (for the period (1990-2021) through a direct study of the direct impact (production, exports, imports, inventory, etc.) of Lebanon’s impact of this benefit from the Iraqi economic system on the Iraqi economy. The study reached an Iraqi economic model. In second equations, their effectiveness has been proven through many economic and statistical indicators, as well as the superiority of the three-stage major integrals method in estimating simultaneous equations, as well as obtaining estimates that are consistent with economic theory and with landscape reality, reinforcing the basic outlook.

Abstract: The research aims to highlight the importance and role of internal audit in adding value to the company by one of the most important applications, which is determining the degree of dispersion and clarity of vision between the upper, middle and lower administrative levels, And a statement importance Combine efforts to prevent this dispersion as among the most important risks facing the company. A main hypothesis was developed for the research, which states that there is no statistically significant effect of internal audit on the degree of dispersion and clarity of vision between senior, middle, and lower management. In order to achieve the research goal Form is designed questionnaire distributed thereof (120) questionnaire form to the internal auditors In commercial banks listed on the Iraq Stock Exchange, Has been recovered(114) questionnaire form valid for analysis, she used by the researcher Statistical programs for the social sciences(SPSS), and Amos software. After delving into the study aspects(theoretical and practical) The researcher reached her many conclusions, the most important of which are Internal audit contributes to evaluating the company\'s vision because of its important role in Determine the degree of dispersion clarity of vision between management the upper, middle and lower As a risk facing all companies and Neglecting such identification of these risks would result in other risks, which would prevent the company from achieving its objectives and, accordingly, its vision. Based on the results, the researcher her presented some recommendations, the most important of which are It is necessary for senior management to assign the internal audit management to provide assurances about the extent of understanding And realize employees at different administrative levels of the company\'s vision And the extent of their belief in it for the importance of this in achieving it.

The aim of the research is to know the impact of job performance in light of the digital transformation and its activation in the work of internal audit and to identify the extent of the attitudes of workers in the directorates of education towards digital transformation. The research also relied on the analytical descriptive approach by testing the hypotheses represented in the first hypothesis: there is a statistically significant relationship between the employment of digital transformation mechanisms and supervisory work, and the second hypothesis: the research sample individuals have positive attitudes towards work transformation) as for the third hypothesis: There are no statistically significant differences between the respondents in their attitudes towards employing digital transformation mechanisms that can be attributed to (age, specialization, certificate, experience...etc.) To verify the hypotheses, an electronic questionnaire was designed and sent to workers in control, auditing and accounts in the Directorate of Education Karbala and Babylon, and (118) measurable answers out of (125) were received, to identify the extent of the sample\\'s knowledge of the role of employing internal auditing for the mechanisms of digital transformation.

The research aims to confirm the importance of intellectual capital and its impact on the competitive advantage in telecommunications companies in Baghdad and Duala, as well as to identify intellectual capital and the concept of competitive advantage, and to clarify the relationship between intellectual capital and the competitive advantage of those companies. A questionnaire was then distributed to the employees of telecommunications companies in Baghdad and Diwali, as the number of distributed questionnaires was (70), and the factorial and confirmatory validity tests were used, depending on the statistical analysis program AMOS
19 In addition to statistical tests such as arithmetic averages and standard deviations, and the statistical test (t test) to analyze results and test hypotheses, and in the end a set of conclusions and recommendations that can serve telecom companies were reviewed, and one of the most important findings of the research is the existence of a statistically significant correlation Between each of the (intellectual) capital with its branches and the competitive advantage, and the most important recommendations of this research are the following:
Telecom companies should deal with intellectual capital as an important and strategic resource for the company, and it must be constantly preserved because it is an effective element in the development of companies, and emphasizing the importance of its role in the success of the competitive company and achieving competitive advantage, especially in light of the information revolution.
The competitive advantage is achieved through strategic planning of intellectual capital through the proper management of human and material resources towards the success of these companies.

The research seeks to determine the role of scientific research in promoting total quality management, as well as discovering the difficulties that try not to improve scientific research and total quality management at the University of Mosul, as the research problem lies in identifying the phenomenon of the research problem through several field visits that he made The researchers studied a group of colleges at the University of Mosul about the weakness of employees\' awareness of the role of scientific research in its positive or negative impact on total quality management. spssv.26 A number of conclusions were reached, the most important of which is that scientific research is considered one of the most important reasons for the development of societies in all areas of economic, social and cultural life, because it is the main source of people\'s development and well-being. In addition, the results of the regression analysis indicate that there is an impact on total quality management through practical research, as it directly affects the purpose of improving total quality management in the field under study. Accordingly, a number of recommendations were formulated, the most important of which is the continuation of interaction between research centers, the development of state institutions, and the adoption of practices Total quality management as a criterion to reach the best level and the need to advance scientific research in Iraq in general by supporting and strengthening universities and research centers at the level of funding, training, competencies and logistical needs.

The research aims to test the impact of international auditing standards and amendments contained in Standard (705) ISA (Modifications to the Opinion in the Report Issued by the Independent Auditor) issued by the International Auditing and Assurance Standards Board on the content of the external auditor\'s report. The impact of amendments to the opinion in the independent auditor\'s report on the content of the external auditor\'s report was measured by calculating the simple linear regression equation for the axis of amendments to the opinion in the independent auditor\'s report with the dependent variable (the content of the external auditor\'s report) using the statistical program SPSS using descriptive analysis of the opinions of the sample consisting of auditors and chartered accountants, according to the statistical test called the (Kolmogorov-Smirnova) test and the (Shapiro-Wilk) test. The results showed a statistically significant moral effect of applying ISA (705) (Modifications to the Opinion in the Independent Auditor\'s Report) on the content of the external auditor\'s report through the moral effect of each of: the nature of the amendment to the opinion, the types of amendment to the opinion, and the consequences of the inability to obtain sufficient appropriate audit evidence, on the content of the external auditor\'s report. The researcher reached a set of conclusions, including that international auditing standards help improve the performance of the external auditor and advance his work and judge the quality of his performance by providing the necessary guidelines, concepts and standards to perform his duties and implement them, in addition to the fact that the existence of international auditing standards and the pursuit of their application will give users of reports confidence in the auditor\'s opinion, by adding confidence in the credibility of the external auditor\'s work and thus adding confidence in the financial statements on which he prepares the report.

The digital transformation of financial innovations has played a significant role in driving economic growth in both Iraq and Nigeria over the past few decades. The digital economy of financial innovation is linked to economic growth in several ways. For example, financial innovation generates the development of new financial products that can better meet the needs of consumers and businesses. For example, the introduction of credit cards, online banking, and mobile payments has facilitated consumers’ access to credit and the management of their finances. The application of ICT concepts, technologies, policies, and strategies in banking has become a topic of fundamental importance and concern for all banks and is even a prerequisite for competitive local and global banking. Advances in technology have played a significant role in improving the standards of service delivery in the banking industry in these countries. The most important finding of the research is that there are few digital ICT developers in government and financial institutions. It is also difficult for international companies to expand into the Iraqi market.