Tikrit Journal of Administrative and Economic Sciences

This research aims to discover the impact between Demarketing, reducing consumer addiction, and shifting towards the green consumer. This research highlights the use of Demarketing in reducing consumer addiction and spreading awareness of the necessity of reducing wrong behaviors, including addiction to consuming harmful products and shifting towards the green consumer and healthy products and environmentally friendly. This research adopted the descriptive analytical approach. A simple random consisting of (409) individuals who consumed soft drinks was selected. An electronic questionnaire was used to collect data. The program SPSS V.26 and Smart PLS4 were used to analyze the data and test the hypotheses. The results of this research were obtained, there is a positive moral effect of using Demarketing in reducing consumer addiction by centering the green consumer. This research recommends the need to intensify marketing efforts in using Demarketing techniques to educate consumers and create sufficient awareness among them to reduce wrong behaviors and addiction to harmful, unhealthy products and shift towards green consumption and preserve Health and environment: Achieving sustainability goals.

The current research seeks to explain the nature and determine the level of the relationship and the inverse effect between workplace spirituality and emotional exhaustion in Al-Hayat Soft Drinks and Mineral Water Company - in the city of Erbil. This comes as an attempt to reduce or bridge the knowledge gap between the two research variables. To achieve this, the researchers distributed (87) questionnaires to a number of employees at Al-Hayat Soft Drinks Company in the city of Erbil. As for the number of questionnaires retrieved, it reached (83) questionnaires, and all of them were valid for statistical analysis, and the response rate reached (95.40%). After analyzing them statistically, the results concluded that there is an inverse and significant correlation between spirituality in the workplace and reducing the emotional exhaustion of employees. There is also a positive, significant and inverse effect of workplace spirituality in reducing employees’ emotional exhaustion. On this basis, a number of recommendations were made, the most important of which is the necessity of working to invest in the spirituality of the workplace to develop the capabilities and skills of employees in a way that creates rational behaviors and leads to reducing emotional exhaustion in organizations in general and the organization under study in particular.

The purpose of the study aimed to measure the role of knowledge sharing behaviors (written contributions, organizational communications, personal interactions, communities of practice) in enhancing strategic diffusion (blue ocean strategy, red ocean strategy). The study employed the (descriptive and analytical) approach, and the main question was (what is the role of knowledge sharing behaviors? In enhancing strategic diffusion in the investigated banks, in addition to other sub-questions, the study hypotheses consisted of two main hypotheses (there is a significant correlation between knowledge sharing behaviors and strategic diffusion, and there is a significant effect of knowledge sharing behaviors on strategic diffusion) in addition to other sub-hypotheses.
The study included a total of (130) participants (managers, their assistants, and department heads) at from the main offices of Iraqi commercial banks. The selected sample of (97) individuals was selected from the community, including managers, their assistants, and department heads, with a percentage of (89%) suitable for analysis. Use of statistical software (SPSS-V23) Extraction statistical methods.
The study reached a set of results: the existence of a correlation between knowledge sharing behaviors and strategic diffusion, which indicated that sharing the knowledge, skills and experience of individuals working in entire banks in any sector supports banks to improve their capabilities in strategic expansion and diffusion, and the presence of a significant effect of knowledge sharing behaviors. In strategic diffusion, and to a number of recommendations, the most important of which are: Banks must move towards investing in the field of strategic diffusion through creativity to increase their ability to face the changes and difficulties facing their operating environment, Through the ability to adapt and proactively work to enhance the expansion of banks.

This study aims to analyze the impact of the open strategy in achieving administrative reform, by studying the modifying role of social support in this process. For the purpose of reaching the research objectives, the questionnaire was used as the main tool for collecting data, and the descriptive analytical method was used in dealing with the theoretical and applied research data. The Directorate of Education in Nineveh Governorate was chosen as a field for research through an analytical study, and the research sample consisted of (282) employees from Senior and middle leadership in the directorate, and the research reached a set of conclusions and recommendations that contribute to clarifying the relationship between the study variables and their dimensions. The study found that the open strategy has a positive impact on achieving administrative reform, by improving employees’ participation in decision-making, enhancing cooperation between different departments, and improving government performance. The study also found that social support plays an important role in enhancing the impact of the open strategy in achieving administrative reform, by providing psychological and social support to workers, enhancing trust between workers and management, and creating a positive work environment. In light of these results, the study recommended the need to strengthen the open strategy in the investigated directorate, and provide social support for workers in this directorate, in order to achieve administrative reform and improve government performance.

The research aims to analyze the impact of some macroeconomic variables on the total formation of fixed capital in Iraq during the period (1990 - 2021). To achieve the research objectives, the inductive approach was used, relying on its statistical and measurement tools using the statistical program (EVIEWS 9) in order to conduct the required statistical tests. In addition to the descriptive and analytical approach to present the theoretical aspect and analysis of the research variables, the Autoregressive Distributed Lags (ARDL) methodology was used to estimate the relationship in the short and long terms. The research reached an important conclusion, which is that the independent variables explain the dependent variable by (90%) through the R-squared coefficient of determination test, and the existence of a cointegration relationship between the research variables according to the limits test, as the calculated (F) value reached (12.376).) which is greater than the upper limit at the significance level (5%), which amounts to (5.61). One of the most important recommendations that came out of the research is to pay attention to investments in productive sectors and work to increase the factors that positively affect the creation of investments, such as developing new production methods, increasing capital spending at the expense of current spending, as well as directing economic policies to follow a sound economic approach aimed at protecting and supporting... Investment spending to achieve competitiveness of the local economy.

Iraq has enormous potential for the well-being of its citizens and the improvement of their economic conditions, thanks to its natural, human and cultural wealth. However, the country has not been able to effectively exploit the vast oil wealth for development and prosperity, on the contrary exacerbating conflicts over control of these vital resources and state influence. This exacerbation has increased divisions within Iraqi society and exposed the national economy to further instability.
During this period, Iraq witnessed an increase in oil production thanks to technical development and foreign investment. Increased oil production contributed to the increase in the country\'s oil revenues, oil revenues rose significantly during this period, which led to the improvement of the state\'s general budget and increased government spending. This increase also contributed to raising the level of GDP.
The research aims to measure and analyze the impact of oil sector indicators on some macroeconomic variables (GDP, unemployment rate), the research found a non-significant relationship between oil production and GDP at a significant level (5%), and the reason for this is that the decisions to export surplus production is linked to the global market and the decisions of the Organization of the Petroleum Exporting Countries that determine the shares of oil exports and the existence of a direct relationship between oil exports and GDP, and increasing oil exports by one unit leads to Increase GDP by (0.989%) at a significant level (5%), and the positive relationship between oil exports and the unemployment rate, and the increase in oil exports by one unit leads to an increase in the unemployment rate by (1.5%) at a significant level (5%) The results also showed that the positive relationship between oil exports and the unemployment rate, and increasing oil exports by one unit leads to an increase in GDP by (0.758%) At a significant level (10%), unemployment rates in Iraq are affected by variables other than oil production and oil exports, as they are affected by government decisions in employing workers and operating the private sector. The research recommended the need to diversify production in all economic sectors and create new income-generating sectors to reduce almost total dependence on the oil sector and work on the development of oil industries and the use of modern technologies and innovations in the oil sector and conduct studies related to the future expectations of the oil sector and expected changes in supply and demand and study environmental pollution resulting from the impact of the oil industry on biodiversity and pollution resulting from increased oil extraction.

The primary goal of this research is to identify the extent to which public revenues in Iraq, which depend largely on oil revenues, are affected by another variable that is believed to be well exploited, which will provide the general budget with new revenues, which is foreign investment. This investment has been handled well by the concerned authorities. It will have major positive repercussions on the Iraqi economy, and when using the standard model (ARDL) based on the statistical program (12.EViews). The results of the research on the short-term relationship concluded that there is a direct relationship between foreign direct investment and public revenues, and that increasing foreign investment by one unit This leads to an increase in public revenues by (4.63) million dinars at a significance level of (5%). It is clear from the results in the long-term relationship that the relationship is also direct between foreign direct investment and public revenues, and that increasing foreign direct investment by one unit will lead to an increase Public revenues amounted to (6.30) million dinars at a significance level (10%). The research concluded that increasing foreign investment leads to an increase in public revenues that go into financing the state’s general budget. The research recommended the need for the concerned authorities in Iraq to provide the investment environment. This is an occasion that will attract a larger number of investors to the country, in addition to the necessity of activating the role of the National Investment Authority in Iraq.

Iraq faces major challenges in the field of food security, with a growing population and climate change. It depends on food imports, which makes it vulnerable to fluctuations in food prices. Analysis of the impact of renewable resources on Iraq’s agricultural domestic product from 1988 to 2022 reveals a dynamic landscape shaped by social and political unrest, economic dependencies, and environmental changes. The complexities of water resource management will be highlighted, along with the impacts of climate change. The observed impacts of climate change, such as rising temperatures and changing rainfall patterns, are an important aspect of the study. The results confirm the extent to which renewable resources in Iraq are vulnerable to climate-related pressures and the need for adaptation strategies. The research provides a comprehensive account of renewable resource indicators in Iraq, and reveals the complexities inherent in its environmental, social and economic fabric. The findings provide insights for policy makers to deal with the delicate balance between agricultural development aspirations and the necessity of preserving Iraq's natural assets.

This research dealt with the concepts of both credit granted to the private sector and the MS2 money supply in its broad sense and demonstrated their impact as independent variables on the profitability of the National Bank of Babel in Iraq as a dependent variable, during the period (2004-2022), and based on the stationary results, the model was estimated according to the methodology Autoregressive distributed lag periods (ARDL), and the results of the cointegration test showed that there was no long-term relationship between the research variables, so the analysis was carried out in the short term only, and that the estimated model was free from the problem of autocorrelation and the problem of heterogeneity of variance, and that its residuals were normally distributed. The model was stable according to stability tests (Cusum, Cusum of Square), and one of the most important results of the study is that the degree of integration of the variables of the study model was a mixture between the original level (0)I and the first difference (1)I, and there is no variable with a degree of integration. From the second difference (I)2, the relationship of credit granted to the private sector was positive with the profitability of the Babylon National Bank, while the money supply in its broad sense had a negative relationship in the short term, and the size of the effect was large and highly significant, and the study recommended working to increase public confidence. The banking institution to ensure an increase in bank deposits and reduce hoarding, encourage bank savings, seek to develop the banking sector, provide support and facilitate banking procedures, and work to determine accurately and efficiently the volume of cash in the economy that the monetary authorities resort to when they change the money supply, taking into account monetary and economic indicators.

This research aims to explore the transformative potential of Artificial Intelligence in enhancing resource utilization at Iraq General Contracting Company. The study investigates how Artificial Intelligence can be leveraged to address three key challenges: reducing space costs, reducing information costs, and improving production efficiency. The research delves into specific applications of Artificial Intelligence models, such as Enterprise Resource Planning (ERP) systems, tracking systems, and sensors. Additionally, the study discusses the potential constraints and considerations for successful Artificial Intelligence implementation. The findings of the study demonstrate that Artificial Intelligence can significantly enhance resource utilization at General Contracting Company. The implementation of an ERP system has contributed to reducing space and information costs, increasing data accuracy, and shortening the production cycle time, leading to improved production efficiency. The tracking system has helped reduce fuel costs, eliminate waste and manipulation, while the use of sensors has reduced information acquisition costs and improved data quality, which positively impacts production efficiency.

Management accounting is one of the important strategies for managing companies and helping organizations make the right strategic decisions. Therefore, the research aims to shed light on the effectiveness of management accounting in achieving the objectives of telecommunications sector companies and improving their performance. In order to achieve that goal, the study relied on the use of the descriptive analytical approach, as the population of the current study consists of workers in telecommunications sector companies in Iraq, and the number of individuals reached... The study sample consisted of 237 individuals, who answered the questions of the electronic questionnaire, The study reached many results, perhaps the most prominent of which is the high level of application of management accounting in telecommunications sector companies from the point of view of the study sample members, where the value of the arithmetic mean reached 4.073 with a standard deviation of 0.781, in addition to the study confirming that there is an increase in the level of the telecommunications sector companies’ ability to achieve Objectives and improving performance from the point of view of the study sample members. Therefore, the study recommends the necessity of working to expand the application of management accounting in all companies operating in Iraq, with the need to encourage researchers to conduct studies that show the impact of using management accounting methods on the efficiency of performance and productivity of companies.

The research aims to know the impact of audit committees on free cash flow. The research sample included (15) companies listed on the Iraqi Stock Exchange for the banking sector during the period extending from (2012 - 2021). The research was based on the use of a model for measuring audit committees (independence, size, number Meetings, financial experience, ownership), and that audit committees are a dummy variable, giving the value (1) if the arithmetic mean exceeds three of the five mentioned measures, this indicates the strength of the committee, and giving (0) otherwise indicates the weakness of the committee, while it was Measuring free cash flow through the measurement model of (Kieso et al., 2020), and this research relied on applied practical testing of the relationships deduced in the theoretical side of the current study, The actual data collected from the financial statements of the Iraqi banks, the research sample, was relied upon to determine the extent of the influence of audit committees on free cash flow in the private banks, the research sample. The statistical analysis program, which is SPSS, was used. Upon examination, the research concluded that there is A positive and significant effect of audit committees on the level of free cash flow, meaning that the stronger the audit committees, the greater the free cash flow. One of the most important recommendations of the research is that Iraqi companies should pay great attention to more effective audit committee mechanisms, given their role in strengthening the supervisory and oversight role over bank departments, which in turn is reflected in the financial performance of all banks. There is also the need for companies listed on the Iraq Stock Exchange to provide adequate information about free cash flow and voluntary disclosure of it, as this disclosure provides important information for all parties that have interests and goals related to the company, as well as educating investors about the importance of the information it provides about free cash flow and the role of this information. In giving investors an idea of the profits and gains they can obtain when investing in these companies, as well as educating creditors about the company’s ability to meet its obligations. It is necessary to disclose in the financial statements of banks at the end of the fiscal year sufficient information related to the characteristics of the audit committees in terms of the number of members, the number of independent members in the committee, as well as the financial or accounting experience of the committee members, the number of committee meetings during the year, and the ownership of the committee members.

This study aims to know the impact of the accounting information system based on artificial intelligence in the effective application of electronic governance in Iraqi companies. The current research community consists of a group of accountants and auditors working in (10) Iraqi companies. The study sample includes all workers in the accounting units and internal auditors, as The researchers distributed (109) questionnaires to the study sample members electronically, and the questionnaire was regression analyzed using the SPSS statistical program to examine the effect occurring between the study variables. The study concluded that there is a statistically significant effect at the significance level (0.05) for the accounting information system based on Artificial intelligence in applying electronic governance to Iraqi companies.

The research aims to know the extent of the impact of ownership patterns on the value of the company by applying it to a sample of banks listed on the Iraq Stock Exchange. To achieve this goal, the study examined a sample of Iraqi banks listed on the Iraq Stock Exchange, for (15) banks for the period extending from 2012 to 2021. To collect primary data to measure the study variables, ownership patterns were measured through their patterns represented (administrative ownership, concentration of ownership, institutional ownership, and foreign ownership), while the value of the company was measured by Tobin's Q equation. Descriptive analytical methods were used, namely the arithmetic mean and standard deviation, and the correlation coefficient and regression were used in statistical analysis to test the study hypotheses, relying on the statistical program (SPSS). The research concluded that there is no statistically significant relationship between ownership patterns in the value of the company. The study recommended the need to work on the importance of ownership structure because of its role in reducing the state of uncertainty among the company’s management when making investment decisions, in addition to its role in reducing agency costs and the need to pay attention to aspects that help in maximizing the company’s value

Financial markets have a major role in accumulating savings and directing them to various investment channels that support the growth and development of the economy. These stock exchanges affect and are affected by many financial and economic variables. The research aimed to determine the effect of some financial variables (exchange rate, interest rate, inflation) on the index. General prices on the Iraq Stock Exchange (ISX). The researchers relied on the analytical approach by applying it to the Iraqi environment during the period between (2010-2022). The statistical programs (EViews) were relied upon and the research hypotheses were tested using the multiple linear regression test. The research reached the following results: the presence of a negative, significant effect of inflation on the Iraqi securities market index, and the presence of a significant, positive effect of the exchange rate on the Iraqi securities market index, and also the presence of a negative, significant impact of the interest rate on the Iraqi securities market index. Finance. As for the third hypothesis, it was rejected, which indicates that “there is a statistically significant effect of inflation on stock prices.” This indicates the lack of security, health, and economic stability for the duration of the research. The research agreed with most previous studies in the presence of a significant effect for each of the following: The exchange rate and interest rate on the general price index of the Iraqi Stock Exchange. The research concluded that the investment decision maker in the Iraqi Stock Exchange must take into account the financial variables and analyze them in depth because they have a significant impact on market movements.

In this study, a suggested distribution of continuous distributions is presented by fitting the Exponentiated Weibull distribution with the Exponentiated Chen G-family to obtain the new distribution namely the Exponentiated Chen Exponentiated Weibull distribution. The cumulative distribution function (CDF) and the probability density function (PDF) have been derived. Simulation Study In this section of article, we discuss some simulations for different sample size to determine the efficiency of MLEs. The different methods have been derived for simulating a random variable like the inversion method, the rejection, acceptance sampling techniques, and many more from different probability distributions in the field of computational statistics. The Inversion method is considered the most powerful technique. Through simulation, it appears that the greatest potential approach produces good outcomes. Therefore, in order to get satisfactory results, we advise researchers to either expand this distribution using additional non-continuous or continuous families or use the simulation approach using other statistical programs to increase the quality of the model's fit.

The research aims to explain the importance of financial indicators derived from the statement of cash flows that banks prepare to identify the actual and real reality of the bank’s liquidity and the extent of its ability to fulfill its obligations from internal sources without resorting to external sources such as borrowing and the like. Financial indicators derived according to the accrual basis and represented by liquidity and profitability indicators are important financial analysis tools that provide detailed information about the sources and uses of funds. This information cannot be obtained if the financial indicators derived from the income and financial position statements only, which are prepared on the accrual basis, and banks used them previously, because that basis alone is not sufficient to provide comprehensive and accurate indicators to evaluate the financial position of the bank, especially when it comes to the ability to repay and thus the ability to continue the activity. Therefore, this research seeks to make a comparison between the results of evaluating liquidity based on the indicators derived from the statement of cash flows with those derived from the income and financial position statements. To determine the dimensions of the difference or correlation between them and the possibility of adopting integration between the two in order to reach more accurate and objective results.
To achieve the research objectives, the researchers adopted the descriptive approach as a basis to complete the theoretical side of the research. While to accomplish the practical side, the researchers relied on financial data obtained from the annual financial reports of a sample consisting of five commercial banks listed on the Iraqi Stock Exchange for a period of ten years from (2013-2022). Which was used to calculate liquidity indicators based on the accrual basis on the one hand and the cash basis on the other hand, as they were analyzed in a way that achieves the objectives of the research and helps in testing its hypotheses.
The research concluded with a set of results, the most important of which is that there are no indicators specific to a specific list that can be considered ideal and comprehensive for all purposes of analyzing and evaluating banking liquidity, which consequently imposes a commitment to joint integration of all indicators derived from the financial statements, regardless of the accounting bases used in their preparation. The research recommended the necessity of using indicators. The financial indicators derived from the statement of cash flows, in addition to the financial indicators derived from the financial statements prepared on an accrual basis, to evaluate the liquidity of the banks in the research sample, in a way that the results of the analysis complement each other.

This study aims to analyze and measure the causal relationship between the inflation rate and the unemployment rate in Iraq for the period during (2004-2021) using the Phillips curve methodology in analyzing the causal relationship between inflation and unemployment rates. The theoretical and applied importance of the study can be reviewed, which stems from the extent of the need for all countries to address the problems of Macroeconomic, represented primarily by the problems of unemployment and inflation. As the Iraqi economy, like other countries, suffers from high rates of inflation and unemployment, and from their many negative effects, whether economically or socially. As we find that there are many intertwined factors behind these two problems. This led to many risks that affected the individual and society, which in turn led to a waste of Iraq’s economic and human potential. Therefore, these two problems must be addressed quickly in order to reduce their repercussions and their ongoing consequences. From this logic, our study came to answer the following question: Is there an inverse relationship between the unemployment rate and inflation in Iraq during the period (2004-2021)?
The study found that the low frequency of the inverse relationship between the inflation rate and the unemployment rate in Iraq for the period (2004-2021) indicates a relative separation in the effect between the change in inflation and unemployment, meaning that a decrease in the unemployment rate by (0.013%) on average is accompanied by an increase in the inflation rate. By 10%, while the correlation coefficient was calculated between the study variables and it was found that there is a direct relationship between them. If it is not possible to achieve the Phillips curve for the period (2004-2021) and the emergence of the so-called pure economic recession, as through this we have reached that there is a slight inverse relationship between the variables. But not for all years of study, and this is consistent with the theoretical aspect of the Phillips curve and what was proven by the mathematical analysis of the study.

The emerging area of e-commerce encounters a substantial hurdle in its insufficient comprehension of the significance of consumer behavior and efficient marketing methods. Although internet commerce has grown rapidly, there is still a significant lack of awareness about how consumer behavior greatly affects purchasing decisions and the accompanying marketing strategies. This study aims to increase understanding among businesses and stakeholders regarding the pivotal importance of customer behavior in creating marketing strategies, particularly in the digital domain. Moreover, the study seeks to furnish practitioners and academics with cutting-edge methodologies for scrutinizing consumer behavior and adjusting marketing strategies in the realm of electronic commerce. The study aims to help firms in the competitive e-commerce sector by sharing knowledge and practical insights, enabling them to optimize their marketing efforts and achieve success. The study employed a quantitative methodology to investigate the relationship between consumer behavior and marketing methods. The sample consisted of 109 people who were selected to reflect a wide range of demographic backgrounds. The regression study reveals that variables such as online purchase frequency, social media participation, perceived convenience of e-commerce platforms, trust in online reviews, and adoption of new technologies have a substantial influence on customer behavior in e-commerce. These findings offer tips to businesses on how to improve their marketing strategy and take advantage of the numerous opportunities afforded by digital platforms to engage with consumers and achieve commercial success. Businesses are advised to focus on strategies that increase the frequency of online purchases and utilize social media to improve consumer involvement and brand communication.

This research deals with the most important factors affecting eye diseases using the factor analysis method. Tests for this method were conducted: The measure of sampling adequacy test (KMO) was = 0.716 and is considered good. In addition, the Chi-Square test was significant (0.00), which is less than 0.05, the random sample of the research was taken (255) eye patients in one of the eye hospitals in Iraq.
The research included focusing on (8) independent variables that affect patients according to the opinion of ophthalmologists, These variables were reduced to (4) factors using the principal component method, and these factors contributed to explaining a variance amounting to (60.512%) of the total variance percentage, after that, these factors were rotated using the Promax method to determine the percentage of contribution of the research variables in forming each of the factors that the researcher arrived at.