Tikrit Journal of Administrative and Economic Sciences

The researcher seeks to determine the impact of (artificial intelligence) with its dimensions represented by (artificial neural network, machine learning, deep learning and expert systems) on (strategic Entrepreneurship) in the General Company for the Manufacture of Glass, Ceramics and Refractories in Ramadi.
Due to the importance of the topic and the large number of studies that addressed the two research variables separately, they were focused on together, especially after the researcher noticed the neglect of these topics in the production organizations in the region in general and in Iraq in particular of Glass, Ceramics and Refractories in Ramadi as a sample for the research, as (65) individuals from the managers and officials working in that company were surveyed, and the primary means of collecting data was the questionnaire tool. Appropriate statistical methods were used, which were based entirely on the program (SPSS Ver.27).
The research reached several things, namely:
• There is a moderate and significant impact between (artificial intelligence) and (strategic Entrepreneurship) with its dimensions in the General Company for the Manufacture of Glass, Ceramics and Refractories in Ramadi.
The research reached a set of conclusions, in light of which a set of recommendations were presented, represented by the necessity of adopting artificial intelligence to achieve strategic Entrepreneurship in its dimensions and adopting it as a culture in the manufacturing process.

the current research aims to study the concept of this management and the extent of its impact on achieving customer satisfaction represented by the students’ parents for a sample of schools that use the self-management method in Nineveh Governorate/ Iraq. The study adopted the survey method. A questionnaire was distributed to a sample of parents of students, represented by (40) questionnaires. (35) of them were analyzed, and the rest were not suitable for analysis. The study found that there is a positive correlation and influence between self-management and customer satisfaction, meaning that adopting self-management in schools, reducing centralization in management, and working on the participation of students’ parents in the school’s administrative process increases their sense of satisfaction with the school and the educational process. The results of the research also recommend increased attention. Self-management by the schools that adopt it and recommends that the rest of the schools that do not use the self-management method try to apply this method in their schools.

The research aimed to know the role of the personal characteristics of workers in Iraqi telecommunications companies in enhancing marketing agility. The research followed the descriptive analytical approach, and a random sample of (230) workers was chosen in the three Iraqi telecommunications companies (Asia Cell, Korek, and Zain Iraq), and the researchers adopted (the questionnaire) as a tool. To collect data and information and analyze them using the SPSS statistical program. The study reached several results, including: There is a significant correlation between the dimensions of employees’ personal traits and marketing agility, and there is an impact of the dimensions of employees’ personal traits on marketing agility. The study also found that neuroticism has a negative impact on marketing agility.

Object: Objective The current study aimed to investigate the role of authentic leadership in enhancing organizational happiness, through an analytical study of the opinions of a sample of faculty members at the College of Administration and Economics, Salahaddin University - Erbil. The dimensions of the explanatory variable, authentic leadership, included (self-awareness, authentic relationships, authentic behavior), while the dimensions of organizational happiness were represented by (positive affect, emotional commitment, achievement).
Study methodology: The research employed the descriptive approach to describe the main variables and utilized the analytical approach to analyze the relationships and correlations between the study variables and their dimensions. The research population was limited to the College of Administration and Economics, with the number of respondents to the questionnaire being (92) individuals, and the number of valid forms for statistical analysis amounting to (78) members. The hypotheses were tested using the computer program (SPSS.Ver.26).
Conclusions and Suggestions: The study concluded that there is a significant correlation between authentic leadership and organizational happiness at both the overall and partial levels. This indicates that the more the surveyed individuals in the field incline towards authentic leadership, the higher the levels of organizational happiness. The study recommended enhancing the weak relationship between self-awareness and organizational happiness by providing regular feedback channels. This approach would help faculty members improve their performance and increase their awareness of their capabilities.

This study aims to explore the impact of digital transformation on the performance of small and medium enterprises (SMEs) in Basra Governorate through an exploratory study of a sample of those projects that were identified based on the number of employees. The study population represented small and medium enterprises in Basra Governorate. A random sample of 250 people, including founders and managers of these projects, was targeted. By testing the hypotheses, the study found a positive relationship between digital transformation and the performance of small and medium enterprises. The results also indicated that human and technical factors have a positive impact on the performance of these projects. As for the difference’s hypotheses, the study showed that there were no statistical differences in the performance of small and medium enterprises based on differences in gender, age, and marital status, while there were statistical differences in the performance of small and medium enterprises according to differences in academic qualifications. Accordingly, the study emphasized to project managers the need to keep pace and adapt to technological changes in the global and local market in order to prepare for the requirements of digital transformation.

The research aimed to diagnose the availability of website quality specifications, represented by its dimensions ease of use, quality of information, quality of design, quality of interaction. Especially since technical developments related to customers have contributed to the increasing use of websites by customers as a source of information about the products offered by stores. And this increase in use has prompted stores to invest great efforts in developing and managing websites directed towards Customers in an attempt to avoid competitive challenges, attract new customers, and facilitate the purchasing decision-making process for existing customers. The research community of five stores are: O3, PUKO, MAXI MALL, ANKA MALL, Kirkuk weekly market, in Kirkuk city. The researchers adopted the descriptive analytical approach in order to describe and analyze the data collected. They used the questionnaire as a tool for collecting data, and relied on the customers of the stores researched in the city of Kirkuk as a sample for the research, In light of the broad population of the research, the researchers chose a random sample representing (250) customers. Which was Distributing questionnaires to them, and (228) questionnaires were recovered, of which (17) were damaged and not suitable for analysis, The number valid for analysis was (211) questionnaires, with a percentage of (84.5%).
The research reached a set of results the most important of which are: according to the perception of customers of the surveyed stores, the quality specifications of the website are available, by petitioning them these websites and their distinctive specifications contribute to providing their requirements, and play a vital role in preserving them and attracting new ones. In light of the conclusions, the research recommended several recommendations the most prominent of which are: Urging the management of the stores investigated to develop and update simple and non-websites complicated has high-quality specifications. Through communication with companies specializing in software or agreement with specialized programmers and engineers to create websites with high quality specifications, Employing individuals with experience in website management.

This study aims to explore and identify the important factors that influence faculty members’ intention to adopt Industry 5.0 technologies at the University of Mosul, based on the Technical Acceptance Model (TAM). The questionnaire form was designed to survey the opinions of a sample of teachers, on a five-weighted Likert scale. (463) responses were collected based on the cross-sectional study method. Data collection began in April 2024. The data was analyzed using two programs: (AMOS) and (SPSS). The results indicate that the perceived ease of use of Industry 5.0 technologies positively and significantly affects their perceived benefits and thus affects the attitude towards use. The expected benefits also affect the attitude towards use and the intention to accept, and the attitude towards using Industry 5.0 technologies significantly affects the intention towards the use. The study emphasizes the critical role of human-robot collaboration in enhancing productivity and innovation. He stresses the need for universities to adopt these technologies to remain competitive. It recommends implementing comprehensive training and support programs coupled with continuous feedback mechanisms, in order to enhance the intention to adopt Industry 5.0 technologies at the university.

This research sought to know and determine the contribution of knowledge sharing as an independent variable in improving sustainable performance as a dependent variable in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies/Samarra.
The research started from the nature of its problem, which was expressed by asking about the role of knowledge sharing in improving sustainable performance in the researched company. Which was answered in a theoretical framework with the intellectual connotations of the research variables, in addition to determining the importance of these variables and their impact in the field of research. As they are contemporary and important variables for any organization seeking to keep pace with rapid developments, as well as to adapt to those developments, especially in light of the dynamism and competitiveness of the work environment.
The research reached a set of conclusions, the most important of which are: the presence of a significant influence relationship between the research variables in the researched company, which confirms that the greater the interest in the process of knowledge sharing, the more this will be reflected positively on improving sustainable performance. In addition to that the researched company possesses a group of efficient elements that It is characterized by its ability to attract knowledge and share it with others, in addition to its ability to explore and exploit opportunities, but it is not at the desired level within the current environment. Therefore, the research has concluded several recommendations, the most important of which are: the necessity of the researched company exploiting the knowledge capabilities available to it, as well as working to develop those capabilities.

This study seeks to determine the extent of the impact of ease of use and expected benefits on the behavioral intention to adopt artificial intelligence for supply chain management in the Petroleum Products Distribution Company / Nineveh Branch using the Technology Acceptance Model (TAM) Behavioral intention is considered a dependent variable in research. The study reached a set of conclusions, the most prominent of which is that ease of use and expected benefits will affect the intention to adopt artificial intelligence for the supply chain in the surveyed company. This study presents a set of recommendations, the most important of which is the need to simplify user interactions and operational processes in order to achieve the maximum adoption rates of artificial intelligence technologies within the company. This is done by conducting regular user experience audits to evaluate the ease of use of AI interfaces and tools.

Knowledge management processes receive great global attention due to the positive results they provide to society and the organization. Therefore, this study aims, by building a conceptual model designed specifically for this purpose, to clarify the role of knowledge management processes for organizations in achieving business sustainability while testing the mediating role of social media.. A questionnaire form was designed to survey the opinions of a sample of senior and middle management managers at Korek Communications Company, who number (230) individuals. Using a random sample, (177) analyzable responses were obtained. Data were analyzed using SPSS Ver.26 and AMOS Ver.24. The study reached a set of conclusions, the most important of which is that (organizations that seek to reach the highest levels of success should not only possess knowledge, but rather require the ability to employ it in a way that achieves the sustainability of the organization). The study recommends the need to pay attention to knowledge management processes and unleash new ideas that improve social networking sites in the work environment.

The research aims to shed light on social responsibility accounting and present information on the concept of social responsibility and its areas that achieve a high level of quality in the information content of financial reports. In order to achieve the research objectives, the descriptive analytical approach was used to analyze the results of the questionnaire that was distributed to the research sample members in the General Company for Food Products. The research reached a set of results, the most important of which is that economic companies should include areas of social responsibility accounting in reports. Due to their positive impact on the content of financial reports at the present time for the development of the economic world and achieving the requirements of sustainable development, and proving the existence of a relationship and a statistically significant impact between areas of social responsibility on the information content of financial reports. Companies must adhere to social responsibility and the necessity of working with the concept of social responsibility accounting for the cadres responsible for preparing financial reports within the company by spreading awareness of holding scientific and professional courses. The most important thing the research recommended was disclosing the areas of social responsibility represented by developing working human resources, interacting with the local community, protecting consumers of the product, and protecting and preserving the environment, to prepare reports containing non-financial information in addition to financial information and increasing the quality of the content of the reports presented.

The research aims to identify the impact of forensic accounting in achieving sustainable development by reducing financial corruption. To measure its impact, the researcher designed a questionnaire consisting of three axes to test the research hypotheses. it collected (107) questionnaires by distributing a questionnaire form to a group of academics and professionals. The importance of forensic accounting emerged as one of the mechanisms for reducing financial corruption. It includes specialized accounting methods and procedures as a tool for investigation, verification and obtaining evidence of forms of financial corruption, which leads to achieving development and striving to sustain it for future generations. The research reached the most important results: There is an agreement among sample members at a high level of importance for applying forensic accounting in the Iraqi environment. There is also agreement among sample members on the necessity of developing the expertise, skills and knowledge of forensic accountants to detect cases of fraud and manipulation, combat corruption and provide the necessary advice in delicate financial matters and issues. Supporting the forensic accounting specialization and enhancing the skills associated with it contributes to achieving sustainable development. Accordingly, the researcher recommends the necessity of developing educational curricula in universities and institutes in accounting departments for the purpose of preparing and qualifying accountants specialized in forensic accounting to work as consultants and experts in lawsuits and provide advice in the judiciary by virtue of their experience in accounting and auditing.

This study addresses the topic “The role of digital transformation in enhancing the professional specialization in information technology for the external auditor. A study of the opinions of a sample of auditors in Iraq.”
The study seeks to understand and appreciate the role that digital transformation can play in enhancing professional specialization in information technology and to identify digital transformation tools and their impact on the auditor by analyzing the relationship between digital transformation and professional specialization in information technology using an exploratory approach. The study was implemented by collecting... Data from a representative sample of professionals working in auditing offices in Iraq. Analyzing data and drawing conclusions using statistical methods.
The results of the study showed that digital transformation plays an important role in enhancing the professional specialization in information technology for the external auditor, and this indicates the importance of knowledge, experience, and individual competencies of professionals in this field. The study concluded that enhancing professional specialization in information technology can have a positive impact on the quality of services and the financial performance of audit offices.
The study concludes with recommendations that encourage the development and promotion of professional specialization in information technology for professionals in the field of accounting control and the optimal use of it to improve performance and increase competitiveness.

The study aimed to demonstrate the relationship between systemic risks and the profit response coefficient. The study examines data and reports from a sample of 18 iraqi companies from various sectors (banking sector, industrial sector, insurance sector) listed on the Iraqi Stock Exchange through. Analyzing the content of the financial reports of these companies for the period from 2012 to 2022 using (SPSS) and (AMOS) programs, by performing regression and correlation tests to test the relationship and impact hypotheses. The study concludes that there is a higher level of earnings response coefficient (ERC) in the insurance sector than in the rest of the other sectors of the study sample. There is also a large difference between the sample companies in taking into account systemic risks. The results also shows that there is no correlation to the level of earnings (lex) on the response factor. earnings (ERC). While there is a correlation to systemic risk (SR) on the earnings response coefficient (ERC), the study recommends the necessity of working to educate companies about paying attention to aspects of systemic risk (SR).

The study aimed to know the impact of audit committees on the efficiency of internal auditing and its reflection in the level of information disclosure in sustainability reports. The study examined a sample of (10) banks listed on the Iraq Stock Exchange during the period extending from 2013 to 2022. The study was based on testing the hypothesis. The research is based on two approaches: the descriptive approach and the applied approach, as the annual financial reports of the same banks listed in the Iraq Stock Exchange were relied upon to reach the extent of the influence of audit committees on the efficiency of internal auditing and its reflection in the level of disclosure of sustainability report information.
The study reached a set of conclusions, the most important of which are the following: There is a significant correlation between audit committees and both internal audit efficiency and disclosure of sustainability report information. There is also a significant correlation between internal audit efficiency and disclosure of sustainability report information, as well as It was found that there is a significant effect of the audit committees on both the efficiency of internal auditing and the disclosure of sustainability report information. There is also a significant effect of the efficiency of internal audit on the disclosure of sustainability report information. It also found that the effect of the audit committees on the disclosure of sustainability report information It increases when internal audit efficiency is averaged.
Based on the conclusions, the study recommends the need to strengthen the role of audit committees in Iraqi banks and enhance their capabilities to review financial reporting information and sustainability reporting information in an integrated manner. The study also recommends developing the efficiency of internal auditing in Iraqi banks, and improving the procedures and standards for internal auditing to ensure the accuracy of information, financial reports, and sustainability reports. In addition to improving the level of disclosure of information in financial reports and sustainability reports in Iraqi banks, by developing mechanisms and policies for disclosure and ensuring the transparency and reliability of the information.

The study aimed to explain the impact of the application of international standards to prepare financial reports on the financial performance in Iraqi banks. To achieve the research objectives, the researcher used the descriptive analytical approach in collecting data and testing hypotheses, and the questionnaire that was distributed to members of the study community consisting of (senior management, middle administration was used , Executive Management) in Iraqi banks. Where data were dealt with and classified and test the hypotheses and their results and find their significance. In addition to linking and interpreting them to reach appropriate conclusions and recommendations, and the researcher distributed (384) questionnaires to the targeted workers who are from (senior management, middle administration , Executive Administration) in commercial banks in a random manner, after reviewing the questionnaires, it was found that there are questionnaires that are not valid for statistical analysis. It is moral significance between the seventh international standard, the ninth international standard and the thirteenth international standard as one of the dimensions of the Ma'a Yer International to prepare financial reports and between financial performance in Iraqi banks. The study recommended that banks should continue to comply with the provisions of international standards for the preparation of financial reports, and investors also recommended when establishing their investment decisions to take into account the profitability of banks and their ability to survive and perform in the long term.

The productive capacities indicators issued by UNCTAD serve as a roadmap for enhancing foreign trade and achieving growth and sustainable development for the 194 countries included in the index. This indicator acts as a dynamic tool for countries to assess their productive capacities, improve and develop their products, and access global markets. The index includes eight sub-indicators covering (natural capital, human capital, energy, institutions, the private sector, structural transformation, transportation, and information and communication technology). The diversity of these indicators makes it a multi-dimensional tool with analytical capabilities. Accordingly, this research aims to study the productive capacity indicators and their impact on the export competitiveness of BRICS countries. The research relied on panel data from 2000 to 2022. After conducting a series of standard tests, starting with the unit root test (Levin, Lin & Chu t), the results indicated that the variables became stationary after the first difference. The Kao test results confirmed a cointegration relationship, which was then used to estimate both short-term and long-term relationships. The long-term results showed a positive relationship between the overall productive capacity index, natural capital, and information and communication technology with commodity export. Conversely, human capital, energy, transportation, and institutions had a negative relationship with export competitiveness, while there was no effect from the private sector and structural transformation. The study recommended several actions and policies to help diversify the economies of BRICS countries and develop new productive sectors to reduce reliance on traditional sectors and enhance their commodity export internationally.

The research aims to identify the overall changes in interest rates and their effects on real investment in Iraq for the period (2004-2023). The research also assumes that changes in interest rates have negative effects on real investment, as quarterly data were used during the research period using the (ARDL) model. The research reached a number of conclusions, the most prominent of which was the existence of a long-term equilibrium relationship between interest rate changes and real investment in Iraq during the research period. Which means that there is a joint integration between these variables in the long term, and proving the research hypothesis that there is a negative growth trend for real investment with a growth rate of (29%). And despite the negative impact of the interest rate on real investment, there is fixed investment that is not affected by the interest rate and amounts to (15.239) trillion dinars. The research recommends that there must be stability in the use of monetary policy tools to confront inflation, because it helps in making important economic decisions for economic activity, in addition to providing a safe investment environment for the investment sector and carrying out administrative, financial and legal reforms in the work of the banking sector.

The phenomenon of commodity dumping is one of the challenges facing the Iraqi economy, and this phenomenon had a great impact on its various aspects. As it led to the decline of the agricultural and industrial sector, increasing unemployment rates and increasing the tendency towards consumption. Due to the high percentage of imports significantly and increasing from year to year for different types of main commodities. Especially food and agriculture, and this phenomenon worsened in Iraq after 2003. The Iraqi markets have witnessed a great openness to imported goods, cheap prices and poor quality, which led to their competition for local agricultural products, and that the lack of import regulation laws and weakness in the control bodies contributed to the spread of this phenomenon. The importance of this study comes to show the negative impact of the phenomenon of commodity dumping on agricultural production, while the problem of the study was the extent of the impact of the phenomenon of dumping on agricultural production (domestic product) and is it possible to determine the size of the damage generated from this phenomenon. The study relied on the combination of the descriptive and quantitative approach depending on scientific sources, including the method of joint integration and the model (ARDL). The study adopted To measure and analyze the relationship between agricultural production represented by (domestic product) as a dependent variable and between commodity dumping represented by commodity, agricultural and total imports as independent variables. The standard results indicated that the explanatory variables of food, agricultural and total imports adversely affect statistically significant on the dependent variable agricultural GDP in the short and long term, and therefore the policy of commodity dumping directly affects agricultural production in Iraq during the study period.

This research aims to measure and analyze the relationship between tourism spending and economic expansion in Iraq during the period (2004-2020) using the ARDL model, as well as to analyze the impact of a shock in economic development on tourism spending using the DYNARDL model. This is based on the research problem, which is evident in the question of whether there is a relationship between tourism spending and economic development in Iraq. The results showed that there is a long-term direct relationship between tourism spending and economic development, as increasing economic development (LnED) by (1%) leads to increasing tourism spending (LnTE) by (3.23%), and the opposite occurs in the case of a decrease. In addition, any imbalance in this relationship in the short term from the long-term balance will restore the error correction model to balance at a speed of (-0.0259). Quarterly, which means that (2.59%) of the imbalance in the last quarter will be corrected in the current quarter. When a shock occurs in the economy, the impact of economic development on tourism spending will decrease from what it was before the shock, as an increase in economic development (LnED) by (1%) will lead to an increase in tourism spending (LnTE) by (0.84%). The opposite occurs in the case of a decrease. The research recommends the necessity of directing tourism spending within Iraq and attracting tourists from abroad to achieve economic and social benefits, and the cooperation of all concerned parties to ensure the success of local tourism strategies and policies and promote sustainable development.

The research gains its importance through its study of the impact of economic growth on population growth in Iraq, as its goal was to measure and analyze the impact of the economic growth rate on the population growth rate in Iraq during the period (2004-2022). The research dealt with the basics of both economic growth and population growth, according to the bounds test for co-integration, it was found that there was a co-integration relationship for the model. So the analysis was carried out in the two terms (short and long), and the estimated model was successful in all standard goodness tests (autocorrelation, heterogeneity of variance, normal distribution of residuals), and the most important results of the research were that Iraq still suffers from a major imbalance in the structure of the GDP. As the oil sector contributes a large percentage to the formation of the GDP, and that the population growth rate in Iraq It was very high compared to developed countries of the world, the impact of economic growth on population growth is positive in both terms, meaning that increased economic growth leads to increased population growth. The research came out with recommendations, the most important of which is that Iraq should work to diversify its sources of income and reduce its dependence on crude oil and its revenues in forming the gross domestic product and public spending. Which fluctuate with the fluctuation of global oil prices, increasing with its rise and decreasing with its fall, Iraq must also work to reduce dependence on the oil sector, and work to increase the contribution of non-oil sectors to the gross domestic product. Iraq must also develop the necessary plans to control high population growth. And work to expand economic activity to absorb the growing workforce.

Private investment plays an important role in the progress and revitalization of any economy, as the importance of this investment is evident in the economy in general and in the Iraqi economy in particular. This research aims to identify the role of investment authorities in attracting investment projects and directing them according to the importance of the Iraqi economic sectors. We note the presence of a group One of the problems that hinders these investments and that led to the cessation of the development of Iraqi investment despite the availability of many investment opportunities in various economic sectors at the level of the Iraqi governorates, and among these problems is the capital necessary in order to implement these investment opportunities. As Iraq needs sources of financing. New projects for the reconstruction of sectors destroyed by wars and the impact of the siege. In addition to other important problems, including (the political and security situation, administrative corruption, and the absence of the infrastructure necessary for the work of these projects), which necessitated the necessity of having a strategic vision for a promising investment policy that takes into account the available conditions and capabilities. Therefore, the Authority was established The National Investment Fund in Baghdad and in the governorates and the legislation of Investment Law No. (13) of (2006) in order to attract local and foreign capital towards carrying out investment projects. Therefore, the research presented a map of investment opportunities in the various sectors for all Iraqi governorates and analyzed them, and also evaluated the performance of investment departments. The authorities supervising it and examining the available data and information contribute significantly to addressing the reluctance of the local and international private sector to invest after reaching conditions leading to a decline in investment.

The research gains its importance through understanding the economic challenges facing the Algerian economy and analyzing government policies, how to implement them. And their effectiveness in achieving financial stability and economic growth, while its goal was to measure and analyze the impact of financial discipline on economic growth in Algeria, and it addressed the basics of public spending, public revenues, and loans. The general public as indicators of financial discipline and the growth rate of the gross domestic product as an indicator of economic growth, in addition to showing the relationship between these variables in Algeria for the period (2004-2022), by analyzing the reality of the study variables economically and analogically. The descriptive approach was used in analyzing data on financial discipline indicators, as well as analyzing the gross domestic product and its growth rate in Algeria (GDPRG) as a dependent variable, the ratio of public spending to gross domestic product (PDRG), the ratio of public revenues to gross domestic product (GRRG), and the ratio of public loans to output. GDP (PSRG) as independent variables, and according to the Dickey-Fuller (ADF) test, it was found that the degree of integration of the study variables is a mixture of type (0)I and type (1)I. Thus the model was estimated according to the autoregressive distributed lag (ARDL) methodology. And it was found according to the test Limits to cointegration the existence of the cointegration relationship of the model, The estimated model was successful in all standard quality tests (autocorrelation, heterogeneity of variance, normal distribution of residuals). In addition to being stable according to the CUSUM test, he most important results of the research were that Algeria was not financially disciplined with regard to the two ratios of public revenues. And public spending to GDP, while it was financially disciplined with regard to the ratio of public loans to GDP, and the growth rate of GDP was relatively variable due to its being affected by fluctuations in global fuel prices. The research came up with recommendations that Algeria should reduce its reliance on its revenues from fuel in forming its public revenues and public spending. As these revenues depend on the fluctuation of fuel prices, increasing with their rise and decreasing with their fall, Algeria must work to reduce the ratio of public spending to GDP, this is to be more financially disciplined and closer to its ideal level.

The study aimed to determine the effect of profitability and financial solvency on the added market value of the bank. The study population was represented by private commercial banks operating in Iraq, where eight banks were selected from those listed in the Iraq Stock Exchange based on their annual reports, and the test was conducted hypotheses were tested through the use of the descriptive analytical method. As published reports were relied upon to measure the variables for the period 2012–2022, and statistical analysis was used through the (E-views 13) program according to the basic models for cross-sectional time series analysis, which is called (panel data). The study reached several conclusions, the most important of which was that profitability and financial solvency had an impact on the added market value, and the study recommended the necessity of paying more attention to investing in assets. Which enhances profitability, and working to provide the best banking services with the aim of attracting customers, keeping pace with developments, and supporting its competitiveness, which is reflected in improving profits the bank.

The research aims to measure the relationship of financing decision indicators and their impact on the company’s life cycle, as indicators were used for the independent variable represented by the financing decision, which are (the ratio of liabilities to equity, the debt ratio). The use of the Dickinson model with its three indicators (net operating, investment, and financing cash flow) to demonstrate the stages of the company’s life cycle. The research was applied in the Iraqi Stock Exchange to a sample of joint stock companies consisting of (20) companies for the period (2013 - 2022), using a set of standard statistical methods and programs, including the program (Eviews v.12). To test the relationship between the research variables, and after analyzing the research data and testing its hypotheses, results were reached, the most notable of which is (the presence of a statistically significant impact of the financing decision with its indicators on the company’s life cycle for joint-stock companies listed on the Iraq Stock Exchange). As the results of testing the impact relationship showed that some hypotheses had There was a statistically significant impact on the company’s life cycle indicators, while others had an impact, but it was not significant. In addition, companies have a financing decision that affects the company’s life cycle, and based on the results that the researcher reached with a number of recommendations. The most prominent of which is that the management in joint stock companies take into account when making their decisions financing between choosing the optimal combination that keeps the weighted cost of capital at its minimum, in addition to taking into account the cost of obtaining money on the one hand and financial risks on the other hand.

This paper presents an overview for some strategies concerning the sample size determination including simple random sampling technique in the applied field of science. For this purpose, we introduce details of most commonly used formula for estimating the sample size in the case of dichotomous and continuous outcomes with presenting several effective criteria are affect the size determination. These factors are sampling error or (level of precision), confidence interval CI, and degree of variability (heterogeneity) between unites, proportion of event occurrence (p), population size, and study design. In general level of precision is pointed as ±10% for governmental politics voting survey, ±5% for marketing study, and ±1% for health and industrial purpose survey. This measure is affected by the sample size and can be denoted by SEM if descriptively computed and inferentially can be calculated by (t- test) statistics. In the case of dichotomous outcomes, the proportion of success (p) needs to be stated carefully, because the sample size directly affected by any increasing or decreasing changes volume. Beside these criteria presenting an outline of eight generally used techniques precisely to defined the sample size. We conclude that one technique for determining the sample size is not appropriate for solving all problems. A Specific research problem are needs some specific sample size techniques since initially they based on three different measurements of data (ordinal, nominal or ratio).

This paper will suggest a new type of continuous distribution called Odd Weibull Exponential Distribution (OWE) and the purpose of this distribution (OWE) is to apply to two sets of real data. The distribution (OWE) is as a sub-model of NOW-G family and many statistical properties have been derived. Quantile function, Expansion of functions, Moments, Incomplete moments, Probability Weighted Moments, Rényi entropy, as well as estimation of distribution parameters through Maximum Likelihood Estimation (MLE). A modelling study was carried out with data sets from the data includes 30 observation of March precipitation in Minneapolis Paul. Economic data consists of 31 observations on the response variable GDP growth of Egypt. Moreover, the proposed distribution (OWE) has been found to outstrip other existing distributions by basing us on statistical parameters and comparing them.

This study looks into how children in Erbil City are affected by electronic screens and modern technology, with a particular emphasis on identifying important elements that affect their use. Eight primary components were identified by factor analysis, accounting for 59.906% of the variance in the data. The amount of time spent on screens, parental control measures, effects on education and health, and social factors were all significant variables. The sample\'s suitability for factor analysis was validated using the Bartlett\'s test of sphericity and the Kaiser-Meyer-Olkin (KMO) measure. The results show how technology affects kids in many ways and offer guidance for focused interventions and laws that encourage responsible technology use.