Tikrit Journal of Administrative and Economic Sciences

The study aims to measure and analyze the role of portfolio investment in the trading volume index of the Iraqi securities market. The descriptive and analytical approach and the standard economics approach were used in building the model based on the EViews 13 program, as well as the use of the self-degradation model of distributed time gaps (ARDL).
The study concluded that the statistically significant impact of portfolio investment on Iraq's short-term and long-term stock exchange volume index was demonstrated the study found that portfolio foreign investment is an important element of the economy. However, the Iraqi economy is an environment that is not attractive to investment because of the conditions of security and economic instability, which adversely affects foreign investors' willingness to invest and trade in the market. This is illustrated by the indicators during the course of the study, whether as regards the volume of non-Iraqis' trading or net portfolio investment and its impact on the volume index on the Iraq stock market. The study recommended the granting of many advantages and tax incentives to attract foreign investors to financial markets because of the great importance of portfolio investment in development and the development of the national economy as well as providing the right investment climate and working to diversify and develop new types of securities

After the Iraqi economy went through many changes and the transition to a free economy, it faced economic fluctuations and economic instability resulting from fluctuations in oil prices and unfavorable security conditions. The research aims to identify the role of monetary policy in Iraq through its quantitative tools in influencing inflation rates and the money supply for the period from 2004 until 2022. The method of descriptive analysis of time series was adopted for the variables of the study, as it was shown that monetary policy, through its quantitative tools, had an effect in controlling inflation rates during the period of the study. And its effect was somewhat fluctuating in controlling money supply rates, and the reason for this can be attributed to the clear growth of public expenditures.

The study aimed to demonstrate the impact of some variables (interest rates, inflation rate, foreign direct investment, gross domestic product) on the trading volume of foreign exchange swap contracts traded in the Forex markets, The study adopted the (Panel Data) model in analyzing data for independent variables and data on the trading volume of foreign exchange swap contracts, for the period from 1992 AD to 2022 AD, and for a group of countries selected as a sample for the study, which were represented by (the United States of America, the United Kingdom, Japan, Australia, Canada),The study found that traders (individuals, organizations, countries) use foreign exchange swap contracts for speculative and hedging purposes, so they must take strategies to reduce the risks resulting from exchange rate fluctuations. Traders often use previous exchange rate movements to form their expectations about future movements, and they take Positions in the Forex market based on their view of the path of the exchange rate.

This current research seeks to determine the extent of the contribution of business process reengineering in terms of its dimensions as an independent variable in enhancing the Agility supply chain in terms of its dimensions as a dependent variable. The Babylon Battery Factory, one of the factories of the General Company for Automotive and Equipment Manufacturing, was chosen as a field to conduct the field aspect of the research and a questionnaire form was used. A main tool to collect data on a sample of workers in the investigated factory. The sample included 53 individuals from various administrative levels. The research adopted three main hypotheses that were chosen by adopting a set of statistical methods using the statistical program (SPSS). In light of this, a set of conclusions were reached, the most prominent of which was the verification of the existence of a relationship. There is a significant correlation and impact on the two research variables, in addition to the fact that there is variation in the levels of influence of the independent variable on the dependent variable, and based on these conclusions, a set of proposals were presented that are consistent with them.

The process of evaluating the efficiency of economic performance is one of the priorities that falls on institutions in the public and private sectors, and it is followed up over a certain period from time to time in order to uncover the obstacles facing those economic institutions and try to develop solutions for them in a timely manner. In this research, we seek to evaluate the efficiency of economic performance. Performance of the yellow corn factory in Salah Al-Din Governorate and the Kraf yellow corn factory in Kirkuk Governorate for the period (2020_2022). The study recommends that the yellow corn factory must apply the technological standards used in modern factories specializing in yellow corn, as well as increase storage areas. In order to receive the largest possible quantity and follow specific methods to preserve the yellow corn crop from damage due to moisture in the accumulation of the crop. While the study also recommends increasing areas Storage for the Kraf yellow corn factory to receive the largest possible quantity as a result of the increase in the cultivated areas of the yellow corn crop in Kirkuk Governorate and its affiliated districts and districts.

The study aims to investigate the impact of tax revenues on the deficit of the Iraqi general budget for the period 2004-2022. The problem of the study arises from the continuous need of the state to cover public expenditures, yet its general revenues may not suffice to cover these expenses, resulting in a deficit in the state's general budget and disturbances in the state's economy. Therefore, addressing these financial and economic problems is necessary. The study relied on several hypotheses, including the existence of a statistically significant relationship between tax revenues and the deficit of the Iraqi general budget. The study's scope covers the geographical boundaries of Iraq, while the time frame spans from 2004 to 2022. Statistical analysis was conducted using the Eviews13 program and (ARDL).
The study reached several conclusions, the most notable of which is that the initial estimation results of the ARDL model with slow time gaps showed a significant relationship between tax revenues as an independent variable and the budget deficit as a dependent variable, with an R-squared value of 0.931211, indicating that tax revenues explain 93% of the variations in the budget deficit in Iraq. The study recommends addressing the state's general budget deficit in Iraq, tackling structural imbalances in the Iraqi economy, and considering the International Monetary Fund's advice to improve the Iraqi economy.

The purpose of this study is to elucidate the electronic payment system in Iraq and its role in supporting financial and economic activities, highlighting the importance of its connection to financial activities in the country. The study also examines the impact of electronic systems on financial inclusion and the volume of financial flows within the Iraqi economy, with a focus on a comprehensive analysis of the performance and strategies of specialized companies such as (AsiaHawala, ZainCash, and NassPay). Thanks to this study, stakeholders can benefit from valuable insights shedding light on the opportunities and challenges in this rapidly evolving sector. The study concludes with a set of findings that contribute to the development of the state's economy and encourage customers to use payment technologies supported by the Iraqi economy, thereby enhancing growth in the market and banking sector through the promotion of electronic payment system usage.

External loans are considered one of the important financing tools that affect research and development in Iraq. It is important to evaluate the extent of their effectiveness in strengthening the research and development sector in Iraq and promoting scientific and technological progress. These loans can be used to obtain the necessary financing to implement research and development projects that exceed local funding levels and can Using these loans to modernize scientific infrastructure, equip laboratories, and purchase modern equipment and technology to enhance Iraq’s capabilities in the field of research and development. In addition, external loans help strengthen international cooperation in the field of research and development, as Iraq works to repay its loans and can also have opportunities for cooperation. Scientific and academic cooperation with sponsoring countries, Iraq can benefit from foreign technology and expertise in scientific and technological exchange to access global scientific and technological networks to improve the quality of research and development. However, there are also some challenges and risks associated with using external loans for research and development, as Iraq may have to provide guarantees or commitments to obtain loans. This may impose restrictions on domestic science and technology policy and the country's ability to achieve its research goals, in addition to having to repay foreign debt in the future, which may have implications for Iraq's financial resources. , which affects its ability to finance local research and development, so the government and donors must address these challenges effectively and work together to ensure that external loans are used effectively to enhance research and development in Iraq and achieve sustainable scientific and technological progress. The research also summarized the most important recommendation,

The research aimed to understand and know the relationship between enlightened marketing and its role in promoting and its impact on sustainable marketing, by applying it to trade companies in the city of Zakho. The study was conducted on a sample consisting of 85 commercial companies, and the marketing, warehouse and purchasing managers in these companies were surveyed. Using probability equations, standard deviations, and the 25 SPSS program to test the correlation and effect, the study showed that there is a positive and significant relationship between the dimensions of enlightened marketing and the dimensions of sustainable marketing for the aforementioned trading companies. The results of the statistical analysis also showed that there is a positive and significant effect of the dimensions of sustainable marketing on the dimensions of enlightened marketing. There are additional benefits. It is important for sustainable marketing, in addition to its positive and moral impact on the company’s reputation. In conclusion, according to the results of the study, the researchers reached several important and fundamental conclusions and proposals. Supporting and enhancing the role of informed marketing can play a decisive role in promoting sustainable marketing.

This study is keen to show the impact of using the most important technologies adopted in the field of artificial intelligence that help in marketing the Iraqi tourist destination locally and internationally, as well as monitoring the positive and negative effects of using these technologies, as well as presenting the most important technologies that can be applied in the Iraqi tourist destination by identifying the concept and origin of artificial intelligence and its most important definitions, characteristics, importance and types, the difference between artificial intelligence and human intelligence, the most prominent applications of artificial intelligence in tourism, the most prominent challenges facing the application of artificial intelligence technologies, as well as knowing the nature of the tourist destination and its definition and the determinants of choosing the tourist destination, as well as the stages of choosing the tourist destination, as well as identifying the reality of artificial intelligence and applying its technologies in the Iraqi tourist destination and the most important positives and negatives of using artificial intelligence technologies in marketing the Iraqi tourist destination. The researcher followed the descriptive analytical approach in order to reach the research objectives by creating a questionnaire consisting of (44) questions, which were divided into two sections, where the first section dealt with demographic data and included (4) questions, and the second section dealt with objective data and consisted of (40) Question included three axes, where the first axis was concerned with the importance of using artificial intelligence techniques in marketing the Iraqi tourist destination, and the second axis was concerned with the techniques of applying artificial intelligence in marketing the Iraqi tourist destination, and the third axis was concerned with the challenges of using artificial intelligence techniques in marketing the Iraqi tourist destination.

The study aims to know the impact of sustainable leadership, with its combined dimensions, on the reputation of the organization according to the opinions of the academic leaders at the University of Tikrit, based on the analytical descriptive approach. The study sample was chosen in a purposive manner and numbered (179) samples. The questionnaire form was distributed to them and (165) analyzable questionnaires were retrieved. Using version (27) of the Time Analysis program (Amos ver.27) and the Statistical Package for the Social Sciences program, version 27 (SPSS.27). The results of the analysis indicated the presence of a statistically significant impact relationship for sustainable leadership in terms of its dimensions in the dimensions of the organization’s reputation. The study recommends that More attention to the dimensions of the university’s reputation in terms of social responsibility, creativity, and quality of services at the university.

The research aims to identify the important role of creative synergy under the current circumstances in achieving organizational effectiveness through the dimensions of creative synergy represented by (team goal, team activities, team processes), it relied on the descriptive analytical approach by relying on the questionnaire, and a deliberate sample of instructors in the Research and Development Department at the Ministry of Higher Education and Scientific Research was selected, numbering (100) instructors, as they represent the largest and most important category, experience and knowledge in solving problems and presenting new ideas for the purpose of reaching purposeful decisions that achieve a high level of performance. The research problem crystallized by posing the main question (How does creative synergy affect organizational effectiveness in the organization under study?), and the research used a set of statistical indicators such as the arithmetic mean, standard deviation, relative importance, simple linear regression, and others by using the SPSS V. 26 program to reach a set of results, including that the organization under study does not care about the behaviors of team members as much as it cares about the general functional behavior in terms of completing routine work, and therefore it does not seek to provide an appropriate and stimulating environment For creativity, where senior management can benefit from the experiences and skills of individuals for the purpose of achieving organizational effectiveness, as well as not seeking to achieve the necessary harmony in changes and their consistency with societal variables, and weakness in the adopted policies and procedures, in addition to weakness in planning and monitoring. Among the most important recommendations recommended by the researcher based on the results reached by the research, it is necessary to reform the work team in each department from individuals with experience and competence in the field of specialization so that they are responsible for addressing problems and challenges and discussing new ideas. It also requires continuous support and motivation from the leadership and providing the necessary supplies that help them achieve the goals and achieve effectiveness for the organization.

The study aimed to identify the skills of the strategic leader in reducing job burnout among workers in the Diyala Governorate Office. To achieve the goal of the study and answer the questions of its problem, the researcher used the descriptive and analytical method. The study population was represented by workers in the Diyala Governorate Office, who numbered (700) workers. The study sample was random and included (248) individuals, in addition to using a questionnaire as a main tool in collecting data and information related to the study. The researcher distributed (248) questionnaires to a sample of workers in the field mentioned above, where (245) questionnaires were retrieved, and after examining them, (5) questionnaires that were not suitable for analysis were excluded. Thus, the number of questionnaires reached (240) questionnaires suitable for analysis and application, that is, by (98.8%). The data was analyzed using the statistical program (23.SPSS-v). The study reached a set of results, the most important of which are: There is a significant correlation between the strategic leader’s skills in its dimensions and job burnout, which was to a good degree. In addition to the presence of a significant impact of the skills of the strategic leader in reducing job burnout among workers in the organization under study, the study concluded with a number of recommendations, the most important of which are: The need for the leader in the organization under study to be keen to contribute positively in a way that is consistent with the requirements of anticipating the future according to different points of view to determine Future conditions. As well as the actual orientation of the leader in the organization under investigation to focus his attention on providing a suitable environment for all employees, which helps reduce work time and job tasks in the best conditions.

The current study aims to know the relationship and influence between international marketing and its determinants, which are (geographical, linguistic, cultural, artistic and technological location, the colonial dimension in the past era) in enhancing customer satisfaction represented by (quality of the product or service, price, customer service, delivery time, experience product or service) through a survey of the opinions of a sample of customers of major stores in the city of Erbil. In order to achieve the objectives of the study, the study problem is formulated with a main question, which is (Does international marketing contribute to enhancing customer satisfaction?) Where the study relies mainly on the descriptive analytical approach in presenting, analyzing and interpreting the study information. As for the study population and sample, it relies on a random population and is distributed (130) questionnaires are submitted to the surveyed customers, of which (124) questionnaires are retrieved and were suitable for analysis, which is officially adopted as a sample for the study. In addition, a group of statistical methods were used using the (SPSS) program, and the study came out with a number of conclusions and recommendations, the most important of which is the existence of a relationship of correlation and influence between international marketing and customer satisfaction. The study concludes with a number of recommendations, which is that the field under study must pay attention to international marketing in order to Reach the satisfaction of its customers and providing what is best in order to obtain the loyalty of those customers.

The aim of the study is to identify the impact of the digital transformation strategy with its dimensions (administrative capabilities and operational capabilities) in achieving the advantages of competitive superiority, which are represented by (the sensing advantage, the systems advantage, the simulation advantage, the human resources advantage, and the social advantage). The researchers used the descriptive analytical approach. By collecting data and analyzing it using a questionnaire that was distributed to teachers at the Northern Technical University, and thus the size of the population included (1100) instructors staff at the university, while the sample size was (285) to whom questionnaires were distributed. And (275) questionnaires were retrieved, while it was (5) damaged questionnaires that are not suitable for analysis, thus leaving (270) final questionnaires valid for analysis.
The study found that the digital transformation strategy, through its operational and administrative capabilities, affects building the advantages of competitive superiority, as the percentage of influence reached (32%), It was revealed from questioning the sample that the operational capabilities at the Northern Technical University are more influential in building the advantages of competitive superiority than the administrative capabilities, as This effect amounted to (48%), which indicates the necessity of restructuring and organizing resources within the Northern Technical University, as well as its ability to sense technological trends. Accordingly, the study recommended that the senior management at the Northern Technical University must develop and improve the organization and restructuring of its resources, to allow It achieves success in adopting a digital mobility strategy, which in turn affects building competitive superiority advantages.

This study aims to examine and analyze the role of compatibility between the accounting and economic systems in in achieving the economic development. In addition,
To achieve the objectives of this study, an applied method approach based on quantitative and mathematical evaluation and analysis of the variables depending on the annual financial statements of the following: an intentional sample of commercial banks, a sample of companies listed in the Iraqi Securities Market, and official market bulletins from 2017 to 2021. The study sample consisted of 28 banks and companies listed in the market, divided equally between the banking sector, represented by the sample of the Applicable Sector of the IFRSs, which was 14 banks, and a sample of companies in other sectors of the market and not applicable to the IFRSs, represented by 14 companies distributed among different sectors according to the relative weight. Moreover, to examine the hypotheses of the study, the inferential statistical method was used; EViews program to examine the relationship between the variables, , and finally the SSPS program to examine the statistical differences between the study variables.
Based on the above, the study reached a set of conclusions, the most prominent of which was the existence of a relationship and a significant impact of between the accounting and economic systems in economic development and economy systems in the context of Iraq. The study reached a set of recommendations. The most prominent recommendation is the need for professional regulators of the accounting profession in Iraq to between the accounting and economic systems. This is due to the great advantages that contribute effectively and efficiently to the quality of accounting and economic work, in addition to the ongoing bases follow-up on its implementation, and this will be reflected positively on the level of the economy of the country.

The research aimed to know the extent of the impact of accounting disclosure via social media on the value of the company by applying it to a sample of companies and banks listed on the Iraq Stock Exchange. To achieve this goal, the study examined a sample of Iraqi companies and banks listed on the Iraq Stock Exchange, for (8) Banks and (2) companies for the period from 2012 to 2021. For the purpose of collecting primary data to measure the variables of the study, accounting disclosure via social media was measured through the dummy variable zero, (1), and the value of the company was measured by Tobin’s Q equation, and methods were used. Descriptive analytical analysis, which is the arithmetic mean and standard deviation. The correlation coefficient and regression were used in the statistical analysis to test the study hypotheses, relying on the statistical program (SPSS). The research found that there is a statistically significant relationship between accounting disclosure via social media and the value of the company. The study recommended educating investors about the social role of companies, which is no less important than their economic role and achieving profits, and urging companies to pay attention to their social role so that this is also reflected in the level of their disclosure in their annual financial reports and the need to pay attention to aspects that help in maximizing the company’s value.

The topic of financial failure is crucial in financial management as it plays a role in enhancing the protection of financial and non-financial institutions through early detection of financial failure and ensuring the continuity and growth of banking activities. This research aims to test the Springate model's ability to predict financial failure in commercial banks registered on the Iraqi Stock Exchange, specifically Ashur International Bank and Iraqi Al-Ahli Bank, using purposive sampling. The research relied on data and annual financial reports issued by the Iraqi Securities Commission, adopting a descriptive approach for the theoretical aspect and an analytical approach using Excel 2010 for financial analysis. The research concluded that financial failure is a possibility for any bank but does not necessarily mean bankruptcy or liquidation. Despite differing results, the Springate model can be relied upon to assess a bank's management's ability to achieve financial stability and provide recommendations, including the periodic use of financial failure prediction models to detect potential failure cases early and evaluate risks to take necessary preventive actions.

The research aims to measure the impact of market risks on the continuity of commercial banks for a sample of banks listed on the Iraqi Stock Exchange for the period 2005 until 2022. Market risks were measured through the value at risk (VaR), while continuity was predicted through continuity prediction models using the G model. Score The research sample included ten banks (Bank of Baghdad, Commercial Bank of Iraq, Investment Bank, Middle East Bank, National Bank of Iraq, Credit Bank, Sumer Commercial Bank, Gulf Bank, Mosul Bank, and Babylon Bank), and the financial statements of the banks were obtained. Through annual reports published in the Iraq Stock Exchange. Simple Panel Data regression was used through the statistical program (EViews v.12) according to models (aggregated regression, fixed effects, random effects), and the research reached a set of results, the most important of which is the presence of a statistically significant effect of market risks on the continuity of banks. In light of this, the research came out with a number of recommendations, the most important of which is that commercial banks should increase interest in measuring market risks through the value-at-risk (VaR) method to identify weaknesses. And deficiencies and address them, in addition to identifying and increasing strengths, as well as adopting the measure of logistic regression methods, especially the G-score model for forecasting. Banks continue to carry out their business.

Queuing theory is the best way for estimating waiting lines for many phenomena in different fields. Queuing models are used to make decisions on determining the traffic flow in order to avoid congestions in the streets; therefore, it is a useful tool for resolving these issues, which is the objective of this paper. The intersection of Shekhi-Choli in Erbil was undertaken to determine the appropriate queuing models for incoming street lines at the intersection, as well as to solve the problem of a constrained queuing line with excessive wait durations. This intersection is important because it connects three roads that provide access to and from Erbil's big bazaar. Data were obtained from the chosen intersection for 12 days from 3 to 5 PM daily. EasyFit software version 5.4 and TORA software version 2 were used to analyze the data. The primary performance metrics were identified, and optimal queuing models were chosen to service drivers. The empirical distribution of automobile arrivals and departures is a Poisson distribution, with traffic intensities of 92%, 88%, and 80% for the first line (Barzani Namr str.), second line (Shekhi Choli str.), and last line (Sultan Muzaffar str.), respectively. Queuing models involve key features, such as population size, queuing discipline (SIRO, LCFS, FCFS, GD), arrival process, waiting process, and service channels. The Shekhi-Choli Intersection's current queuing scheme to service drivers is (M/M/1):(FCFS/∞/∞) model. As a result, the Erbil traffic police division must decide to provide suitable instruction for the first and second lines in order to minimize driver waiting time. To obtain more reliable information and findings, new studies should be conducted on the same site for three periods of time (morning, afternoon, and evening), in addition to other crowded intersections in Erbil city.

Over the past years, many academics in mathematical statistics have introduced new continuous distributions to respond to real-world data growth, and this adaptability or flexibility has become essential to this development. In this study, a new distribution called Gompertz Inverted Nadarajah-Haghighi (GoINH) is proposed, according to the Gompertz family which is a new four-parameter probability distribution model. In addition, we will present a number of properties of the proposed distribution such as moment generating function, survival function, risk function, characteristic function, quantile function, pdf expansion, and ordered statistics which represent a few of the many mathematical and statistical features of the recently proposed model. The model parameters were also estimated using the maximum likelihood method. In the end, a practical application was carried out on real data, represented by failure times for 40 heavy-duty locomotive engines, and comparison with a number of new or known distributions to determine the efficiency of the distribution using a number of informatics criteria is using the R programming language.

This research discusses the explanatory impact of cognitive human resources skills in supporting quality requirements, by conducting an exploratory study of the opinions of the Board of Directors at University Al-Nisour College. As the research problem confirmed the existence of a significant deficiency in investing in cognitive skills and employing them in meeting quality requirements, which is considered one of the most important Indicators of success in the contemporary environment. Therefore, the importance of the research is to provide a set of recommendations that contribute to addressing this problem. The goal of the research is to identify the level of application of cognitive skills for human resources and total quality management, and then to identify the nature of the relationship of influence and connection that brings them together. The descriptive analytical method was used to complete the research. The research community was represented by employees at Al-Nisour University College, while the research sample consisted of members of the college council only, who numbered (23) individuals. The researchers also designed a questionnaire using a set of ready-made indicators and criteria, which was distributed to a sample of (23) individuals who were selected using a purposive sampling method. The scientific value of the research is to provide a modest addition to the Iraqi libraryو After processing the data using a set of central tendency measures available in the statistical program (SPSS-Ver.23), several results were produced that confirmed the importance of the role played by cognitive human resources skills in enhancing the organization’s ability to support quality requirements. These results confirm the validity of the hypothesis included in the research. Therefore, the researchers recommended the need to look at successful experiences in developed countries that have invested in cognitive human resources skills in meeting and supporting their quality requirements and programmers.

The goal of the research is to theoretically establish the variable of brilliant leadership and explain the importance of this variable and the philosophical orientation of researchers in taking it as an original variable in their research as an independent variable. The descriptive approach and theoretical framing of brilliant leadership were followed. We relied on secondary data represented by books, dissertations, dissertations, scientific research, and the information network (the Internet) as a tool for collecting data. The scientific value was represented by the importance of consolidating brilliant leadership and reviewing the most important things that were confirmed by the research and studies that dealt with this research.