Tikrit Journal of Administrative and Economic Sciences

Several studies have shown that the insurance industry is lagging behind in digitization and technological transformation due to its conservative nature, indicating that fundamental changes affecting the industry have already begun, along with the emergence of new companies in the insurance technology space. The latter brings a new outlook to those working in the insurance field by providing innovative methods and digital tools that push the insurance industry to change its traditional business model. This study aims to identify new efforts in terms of opportunities available for insurance technology solutions and applications and the benefits derived from analyzing the impact of information technology and analyzing its success factors. The study concluded the importance of cooperation between insurance companies, which are characterized by technological development, to develop the industry and accelerate its technological transformation, as well as changing the method of marketing by focusing on customers and their needs.

The main objective of the research was to explain the role of strategic intention in achieving competitive advantage according to the European model of excellence. The research was based on the fact that the competitive advantage of educational institutions stems mainly from the strategic direction or intention, which is at the same time one of the most important requirements for achieving a sustainable competitive advantage for all institutions in general and educational institutions in particular.. To achieve the above goal, the research started from the hypothesis that the presence of strategic intention among organizations is considered an important requirement for achieving their competitive advantage. The research followed the exploratory and descriptive approach by reviewing the theoretical literature, accrediting Iraqi universities as a research community, and Anbar University was chosen as a sample for the research because it has a successful experience in the field of excellence in education. The research reached a number of results, including: There is a strong connection between strategic intent and achieving sustainable competitive advantage through providing distinguished educational service, supporting academic staff members to enable them to perform according to the standards of the European model of excellence, as well as supporting creativity. The research reached a number of recommendations, including the need for a strategic intention for every institution that seeks or seeks to achieve excellence, and for higher education institutions to follow the standards of the European model of excellence and measure them constantly.

This research deals with the variable of proactive leadership as an independent variable, organizational pride as a dependent variable, and the overlapping wave’s strategy as a mediating variable. The research aims to diagnose the extent of the impact and contribution of proactive leadership and its dimensions in achieving organizational pride through applying the overlapping wave’s strategy of the General Company for Marketing Petroleum Products (SOMO) and determining the nature of that relationship. For this reason, the study attempts to define the main problem of the research through the following question (What is the effect of proactive leadership on organizational pride through applying the overlapping wave’s strategy in the petroleum products marketing company?) To know the role that proactive leadership plays in achieving organizational pride through the overlapping wave’s strategy. The General Company for Marketing Petroleum Products (SOMO) in Baghdad was chosen as a site for conducting the research. (52) Questionnaires distributed to managers in departments and divisional officials were analyzed. The units in the company were analyzed using the advanced statistical program (SmartPLS), and the method of applied descriptive analysis was adopted in implementing the study. The results concluded that there is an impact relationship and correlation between proactive leadership and organizational pride by mediating the use of the overlapping wave’s strategy. The research recommends the necessity of senior leaders adopting the proactive leadership approach as an approved philosophy. To apply the overlapping wave’s strategy to improve decisions, achieve balance, stability, adaptation, and solve problems to ensure the integration of organizational processes, encourage effective communication about future challenges and opportunities, build clear visions of the future, and encourage employees to think creatively and contribute to presenting new ideas to achieve the desired organizational pride.

The strategy of economic diversification (diversifying sources of income) contributes to achieving economic growth by increasing the contribution of economic sectors other than the oil sector to the gross domestic product. The research aims to demonstrate the importance of following the approach of diversifying sources of income in Iraq, and knowing the extent of the impact of economic sectors on growth. Economic, which is represented by (agriculture, manufacturing industries, tourism, oil, mining) on the GDP, and one of the most important results that the research reached is the correlation of the study variables with a relationship with the GDP, except for the manufacturing industries, increasing production in the agricultural sector by (1%) It contributes to increasing the GDP by a very small amount (1.64E-12), and there is no significant impact of the manufacturing sector on the GDP. The domestic product increases by (0.123%) with the increase in the sector of other types of mining, and the domestic product increases by (0.000217) with an increase in oil sector production, and the domestic product increases by a very small amount (7.19E-13) with an increase in the tourism sector if any of these variables increases by (1.00), and one of the most important recommendations that the research reached is changing the method of distributing the collected revenues among the operating budget. And the investment budget with diversification in order to achieve economic growth.

Economic growth is one of the basic macroeconomic variables that all countries of the developed and developing world seek to achieve, and since rentier countries are exposed to imbalances in their economies according to changing oil prices and global economic and political conditions, so the research aimed to analyze the relationship between economic growth and human capital in Saudi Arabia and Iraq, and showing which one is more effective than the other by estimating the impact of human capital on economic growth, and comparing them using the Lucas model. The study showed that the relationship between human capital and average years of schooling is strong in the Saudi model, and weak in Iraq. There is also a reciprocal causal relationship between economic growth and human capital in Iraq and Saudi Arabia. The study found that there is a direct relationship between human capital and economic growth in Saudi Arabia, and this is consistent with the logic of economic theory, and there is an inverse relationship between human capital and economic growth in Iraq, and this is contrary to the logic of economic theory, so the study recommended a re-evaluation of the scientific reality through the evaluation of certificates and the development of a plan For the next ten years with regard to the primary and higher studies in Iraq, as for Saudi Arabia, it should go more towards diversifying its sources of revenue in a way that reduces its dependence on oil revenues.

This study aims to analyze the impact of exchange rate changes on the balance of payments in Iraq during the period (2004-2021). The Iraqi economy is a unilateral economy that depends on the global market for the purpose of meeting its growing demand, in addition, the Iraqi economy still depends on oil revenues for the purpose of financing public spending, which makes it vulnerable to shocks and external changes associated with oil markets.
The study followed the descriptive analytical approach and the quantitative method by adopting the exchange rate of the Iraqi dinar in the parallel and official exchange market during the study period as two independent variables and the Iraqi balance of payments as a dependent variable using the statistical program (Eviews12) and the results did not show a statistically significant relationship between the fluctuations of the Iraqi dinar exchange rate in the parallel and official exchange market and the balance of payments, which indicates the nature of the inflexible economic structure in Iraq, and indicates the importance of diversifying the sources of income of the Iraqi economy, and the sustainable treatment of the bank. The Central Bank of Iraq through its monetary tools to narrow the gap between the official and parallel exchange rates.
The research contributes to highlighting one of the dilemmas suffered by single-sided economies, where the repercussions of the economic structure are reflected in the fluctuations between the official and parallel exchange rate, and the impact this reflects on the balance of payments.

This research dealt with the concepts of both the interest rate and the rediscount rate and explained their impact as independent variables on the exchange rate in Iraq as a dependent variable, during the period (2004-2022). Where the aim of this study was to show the impact of these two tools on the exchange rate, assuming a statistically significant relationship between the variables of the study,
The model was estimated according to the autoregressive methodology for distributed lag periods (ARDL), and was shown according to the bounds test for integration, what is common is the existence of a cointegration relationship between the research variables, so the analysis was carried out in the short and long term, and the estimated model was free from the problem of autocorrelation and the problem of heterogeneity of variance, and its residuals were distributed normally, and the model was stable according to stability tests (Cusum and Cusum of Square), 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 of the second difference (2)I, and the relationship of interest rates and price Rediscounting at the exchange rate was positive in the short and long term, but the size of the effect was very weak. The study recommended using new tools for the central bank, such as the window, which effectively affects the exchange rate, and not relying on the interest index, since the overall economic activity is in the hands of the public sector, and therefore the interest rate will lose much of its effectiveness.

The importance of the research is due to the fact that public debts represent a burden on the state’s general budget and on economic activity, and they also represent a violation of the rights of older generations. Therefore, one should not resort to loans, especially foreign ones, and work to make optimal use of the available financial resources. The research aims to study the external debts of developing countries, the effects of those debts, shed light on the steps that have been taken to mitigate the effects of those debts on the debtor countries, and then analyze Iraq's external debts.
As for the limits, the time limits of the research are represented in the period from the year 2014 to the year 2022, and the spatial boundaries are represented in the Republic of Iraq. The research used the inductive method and the deductive method, and it also used documented data. The research was divided into three sections in addition to the first section, which dealt with the methodology, The second section: dealt with the nature and reasons for external loans, and the third section: dealt with the role of international bodies and creditor countries in confronting the worsening external debts of developing countries. The fourth section: dealt with the role of external debts in achieving economic development in Iraq. The research concluded that: The high volume of external debts and the high burdens of servicing them lead to negative effects on growth rates and international trade, and that foreign loans to Iraq did not achieve the desired economic development.
One of the most important recommendations that the research reached is that benefiting from economic development aid leads to achieving strategic goals and achieving sustainable economic growth.

The research seeks to clarify the concept of critical perspectives of accounting, as one of the modern topics advocated by modern foreign philosophical accounting studies, which was adopted by one of the strongest international accounting journals within the global container Scopus, unlike Arab studies, which did not pay any attention to these topics so far, and the research also aims to clarify the emergence of topics of critical perspectives of accounting and critical accounting theory, and how they emerged until they reached what they are now, as well as clarifying how critical topics contributed to Accounting (critical accounting theory) in the treatment of problems of accounting thought and application.
To achieve the objectives of the research above, the research divided into four axes, the first axis dealt with the emergence of critical perspectives of accounting and its historical development. The second axis was devoted to the concept of critical accounting theory and the third axis was devoted to the contributions of critical theory topics in treating the problems of thought and accounting application. Finally, the fourth axis was devoted to conclusions and recommendations
The research is based on several assumptions, including, that researchers differed in determining what is meant by critical perspectives of accounting (at first), and later became a clear and specific meaning, and the theory of critical accounting (critical perspectives of accounting) contributions to the treatment of problems of thought and accounting application has contributed to the treatment of problems of thought and accounting application, through the diagnosis and criticism of defects and weaknesses in some accounting studies as well as scientific practice and propose effective solutions to that, and this has been confirmed by the conclusions of the research.

The research aimed to test the extent of the impact of adopting accounting education standards in enhancing the quality of accounting qualification in the Iraqi environment. The accounting education standards were represented within eight dimensions that reflect the eight international accounting education standards (IAES1-8), while the quality of accounting qualification was represented within four dimensions: (values ethical, personal skills, practical skills, technical skills). A questionnaire form was also prepared with the aim of collecting the necessary data to test the research hypotheses. It was distributed to the research sample represented by academic professors within accounting specializations and postgraduate and bachelor’s degree students in the Accounting Department within the College of Administration and Economics at Tikrit University. The number of questionnaires returned and suitable for analysis reached 75 forms. The descriptive analytical method was also adopted for the purpose of preparing the research and reaching its objectives, and the research reached a set of conclusions, the most important of which is that international accounting education standards have a moral and positive effect in enhancing the quality of accounting qualification. In particular, standard (8) related to providing qualification requirements for professional auditors, the research suggests strengthening university accounting curricula with the vocabulary of international accounting education standards because of their effective role in enhancing the quality of university outputs of promising accountants and auditors, professionals and academics.

The research aims to test the impact of the characteristics of audit committees on the quality of financial reports in Iraqi companies listed on the Iraq Stock Exchange, using a sample of (18) banks and companies listed on the Iraq Stock Exchange for the period (2013-2022), and used the descriptive and analytical approach to the data and information contained. In the financial reports of the banks in the research sample, I also used ready-made software, including MS Excel and SPSS, to test hypotheses and answer questions related to the research problem and reach the goals. The research concluded that there was no effect of the characteristics of audit committees in their dimensions (independence of the audit committee, experience Financial reporting for members of the audit committee, size of the audit committee, audit committee meetings) quality of financial reports according to the receivables approach. It was also found that there is no effect of the characteristics of audit committees in their dimensions (independence of the audit committee, financial experience of audit committee members, size of the audit committee, audit committee meetings) quality. Financial reports according to the reservation approach.

The research aims to demonstrate the impact of the complexity of the financial statements on the value of the company through application to a sample of Iraqi banks. For the purpose of achieving the goal of the research, the basic concepts adopted in measuring the relationship between the complexity of the financial statements and the value of the company were addressed, according to a theoretical framework based on a group of Arab and foreign research. Quantitative measurement was also used as one of the methods to measure the research variables, and some descriptive statistical methods were used through the use of the SPSS program to examine the significance of the relationship and influence between the research variables, as the sample population included all Iraqi banks listed in the Iraqi Stock Exchange, and the research sample also included The financial statements of some banks listed on the Iraqi Stock Exchange, numbering (13) banks, from (2012-2021), so that the number of views was (130) views. The researchers relied on measuring the level of complexity of the financial statements on the (LIX) scale, while the value of the company was measured According to Tobin's Q scale, the research found that there is a significant (inverse) relationship between the complexity of the financial statements and the value of the company. The research recommended the need to provide financial statements that are clear, understandable, readable and available to all users of financial reports, which may be reflected in the possibility of making appropriate investment decisions and thus reflect on the goal of the company maximizes its value.

The research aims to explain the role of disclosure of bank credit risks in increasing banking awareness. The operations carried out by the bank are based on elements represented by the bank’s confidence in its customer requesting credit, and the time period of the credit. Therefore, it carries within it certain risks, but what is worth noting is that the greater its risk, the greater its profitability. Therefore, disclosing these risks in the annual reports of banks is a necessary for users of financial statements in order to reach the necessary decisions that concern the various parties. Such as investors, customers, regulatory and government agencies, and others. Hence the idea of this research came to demonstrate the effect that disclosure of these risks in accordance with international financial reporting standards has on increasing banking awareness through application to a sample of Iraqi banks listed in the Iraqi Stock Exchange represented by (the National Bank of Iraq, the International Islamic Bank, and the Iraqi Islamic Bank for Investment and Development). The extent to which these banks applied the requirements for disclosing credit risks was demonstrated in accordance with international financial reporting standards by reaching at a percentage that represents the extent to which these banks apply the requirements of international financial reporting standards, and comparing these results with one of the indicators of banking awareness that will be applied to the banks in the research sample. The research reached a set of conclusions, the most important of which is: The degree of banking awareness is affected by banks’ commitment to disclosing bank credit risks in accordance with international financial reporting standards, The higher the banks’ commitment, the higher the degree of banking awareness of the users of the financial statements.

In this paper, a new distribution of continuous distributions is presented by fitting the Inverse Weibull Distribution with the Marshal Olkin Weibull H-Family to obtain the new distribution called the Marshal Olkin Weibull Inverse Weibull Distribution. The cumulative distribution function (CDF) and the probability density function (PDF) for the new distribution, and the quantile function. Some statistical properties. The parameters of the new distribution are also estimated using the maximum likelihood method (MLE).
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. We can simulate random variable Y.

The research aimed to evaluate the financial performance of the research sample using the banking rating system and determine the nature of the impact of the indicators of the banking rating system represented by (capital adequacy, quality of assets, quality of liquidity, quality of profitability) on financial sustainability. The research used the descriptive and analytical approach and the statistical program (SPSS) was used. -21) To estimate the standard model, test hypotheses, and extract results, as a multiple linear regression model was used to test the impact of financial performance indicators on financial sustainability, and the research population and sample represented the Iraqi banking sector, as (10) private commercial banks listed on the Iraqi Stock Exchange were taken. For the period from (2012-2021), the research concluded that there was a direct effect of the indicators of liquidity quality, profitability quality, and capital adequacy on financial sustainability, while the asset quality indicator did not have a significant effect on financial sustainability. The research was presented based on the conclusions reached by a number of Among the recommendations, the most important is the need for banks to pay attention to financial sustainability indicators, analyze them, and take their results to hedge against any future financial or banking crises and identify strengths and weaknesses to enhance strengths and overcome weaknesses.

The transition to sustainable economic development is the most important goal of the regions and municipalities. At the same time, one of the problems requiring a priority solution is the growing social tension. In the article, an analysis has been carried out that made it possible to determine a direct correlation of the level of social tension and the quality of state and municipal financial resources spending. Research was made using the data of 2014 – 2020 periods. This study is based on the method of coefficient analysis through a specially developed coefficient calculated by multiplying the multiplier coefficients included in it, such as the social coefficient of internal population growth, the dynamic coefficient of external population inflow into the region, safety coefficient, labor activity coefficient and quality of life coefficient.
As a result, the main objective – to find and prove mathematically the tight correlation between financial imbalance (ineffectiveness) and social instability, which leads to an increase in the stability of the system and its development was fulfilled. This reinforces the importance of monitoring and auditing the ways of regional and municipal finances using, which were summed up at the conclusion.

The connection between cost accounting and the Metaverse has not empirical tested yet. Consequently, the current empirical study predicts the challenges facing adopting cost accounting information under the Metaverse world. To reach this goal out, an online-questionnaire is developed to gather the data. The researcher has received more than sixty online responses, 63. A structural equation modelling (using Smart PLS 4.0) is implemented to interpret the results. The study, however, had unveiled that data security, quality of cost accounting information, and the trust in the cost accounting information cannot be considered real challenges for user of the Metaverse world. The study also has asserted that the job relevance is a main challenge for the adopters of the Metaverse. Indeed, there is no sufficient empirical evidence to deem the Metaverse a new challenge for cost accounting, especially in Iraq.

Cotton is a fibrous material derived from the seed pods of the cotton plant (Gossypium). It is a natural fiber extensively utilized in the textile industry for the manufacturing of items like clothing, linens, and other fabric-based products. Two models are used in this study, such as the Markov chain approach and the Holt-Winter method, to forecast cotton production in Iraq over the years 1960–2022.
A Markov chain approach model is a accurate framework describing a series of states in a system. The chance of moving from one state to another depends only on the present state, without consideration of the historical. This model adheres to the Markov property, exhibiting a memoryless characteristic. It encompasses a set of states, transition probabilities between these states, and a stochastic process evolving over discrete time intervals.
The Holt-Winters method is a robust technique for forecasting time series data, particularly when the data exhibits both trend and seasonality. This method integrates three key components into its forecasting model: level, trend and seasonality. The data for this study was obtained from the website: https://www.indexmundi.com/agriculture. The study evaluates the performance of the two forecasting models. The results show that the Holt-Winter method is more accurate than the Markov chain dependent on RMSE, MAE, and MAPE, and cotton production in Iraq will decrease over the coming years.

This paper aims to investigate the relations between Organizational Strategy (OS), Managerial Creativity (MCT), and Sustainable Competitive Advantage (SCA) among SMEs working in Turkey, an emerging economy. A probability sampling was performed on a sample frame of 1000 SMEs’ senior executives, and 324 valid responses were achieved and utilized for the data analysis. A partial least square structural equation modelling technique was assumed for the data analysis. The results showed that both OS (managerial intuition (MIT), information technology adoption (ITE), internal communication (ICN)) and MCT are significantly related to SCA. Moreover, MCT insignificantly mediates the relationship between MIT and SCA. However, the MCT significantly mediates the relationship between ITE, ICN and SCA. The current work contributes to the literature as it supplies valuable empirical proof of the relationship between OS and SCA of manufacturing SMEs. Second, this research enhances the sustainability literature by insinuating new perspectives on the role of MCT within the frame of SCA. Third, the research underlines the embodiment of MIT, ITE and the role of ICN that can improve SMEs’ creative strategy toward SCA. The study limitations and future research opportunities are provided at the end.

In this study we used two methods to estimate the hazard of the cutting machine of French fries which are reliability analysis with Rayleigh distribution and Markov chine to estimate the probability transition from a state to another, the data that had been used were 70 observations of failure time which has been taken from Bazian manufacturer for producing French fries, after computing the reliability analysis we transform the real data above into the dummy variable based on the arithmetic mean which is calculated from the real failing time data (Mean = 46.53 min) as when the failing time below 46.53min takes zero otherwise takes one, and the transition frequency matrix has been calculated, the results presents that the Rayleigh distributions probability density function exhibits a decreasing trend over time, a substantial portion of failure times the system failure is most likely to occur between 10 and 80 minutes, marking a critical period. The probability density function significantly decreases after 120 minutes. The reliability curve shows a decline over time; the likelihood of the system remaining reliable beyond 40 minutes is about 0.6, while the probability drops to 0.2 for reliability beyond 80 minutes. Additionally, there is a 51.86% chance that a failure will occur within 46.53 minutes and be followed by another failure within the same timeframe. Similarly, there is a 51.86% chance that a failure occurring after 46.53 minutes will be followed by another failure occurring after the same duration value is 0.4814.

The purpose of this paper examination the sustainability reporting (SR) and corporate profitability (CP) of the south Asian large banks. This research employs the secondary data from 134 banks for the year 2019–2022. The results of this paper display that there is a positively and significantly relationship among SR and its dimensions (community and environment) with CP. The most important issues of sustainability in banks and companies do not disclose information related to the environment and society that will effect negatively on the institutions reputation. For the researchers’ best knowledge, this research creates important support in terms of SR in south Asian large banks. In addition to this study propose the sustainability improves banks and firm’s reputation and interests customers and investors involved in sustainable problems.