AL-Anbar University journal of Economic and Administration Sciences

The research aims to test the effect of strategic drift with its dimensions (weak communication, weak flexibility, poor performance) on effective strategic integration with its dimensions (internal strategic integration and external strategic integration) with the interaction of altruistic leadership (social participation, bearing responsibility towards others, trust and respect) in the College of Administration and Economics Thi-Qar University, and to achieve the goal of the research, the exploratory analysis approach was adopted, (61) A questionnaire on college employees is valid for statistical analysis, and descriptive statistics were relied upon in analyzing the data based on SPSS and SmartPLS.3 programs, and direct and interactive hypotheses were tested, and the study concluded To a set of results, the most important of which is that there is an inverse correlation and negative effect between strategic drift and altruistic leadership on the one hand, and effective strategic integration on the other hand, and there is a positive correlation and influence between altruistic leadership and effective strategic integration on the other hand, and that altruistic leadership had a role in reducing strategic drift. And improving effective strategic integration.

The researchers seek to demonstrate the impact of applying financial technology on financial innovation at Anbar University through a survey study at the university and at their various administrative levels. Given the lack of interest of many governmental organizations in the topics of applying financial technology and financial innovation and the importance of the two topics from the researchers\' point of view, in addition to the studies that addressed the study variables and the relationship between them in international and global environments, which sought to address this topic comprehensively in an attempt to find a way to integrate the successful application of financial technology in financial innovation. In order to reach the goal of the research and be able to answer the research problem questions, it was applied to a sample consisting of (92) people from most of the administrative and financial departments at the university, as the questionnaire form was relied upon as a means of obtaining data, using the appropriate statistical tools for it, such as arithmetic means, standard deviation, coefficient of variation and T.test, in addition to the correlation and impact coefficients using the (SPSS) program version (27) on the computer. The research reached many important things, the most important of which are
• The existence of a significant correlation between the application of financial technology in financial innovation.
• There is a significant relationship between the application of financial technology in financial innovation.
Based on the results, certain conclusions were reached, and as a result, the researchers gave a set of opinions and suggestions to be consistent with what they reached. The most prominent of these was the importance of adopting financial technology and financial innovation as a prevailing culture in the basic financial operations (collection and deposit) at the university, as it is a profitable and accurate source and reduces costs to a large extent.

Profitability is one of the basic features of banking that has received great attention worldwide, as the success of banks depends on achieving profits and reducing risks through sound management. Thus, the research aims to use the long-term data model (Panel Data) that helps analyze time and cross-sectional data simultaneously. The research includes three independent variables: liquidity, capital adequacy ratio, and financial risks, while return on assets is used as a dependent variable. The results showed a positive effect of the capital adequacy ratio variable on the profitability of commercial banks, as an increase in this ratio leads to an increase in the rate of return on assets. The results also showed a positive effect of the cash liquidity variable on profitability, which means that improving the level of liquidity helps to enhance the return on assets. On the other hand, there was a negative effect of financial risks on profitability, as an increase in risks indicates a decrease in the return on assets.

This study examines strategic decision-making as the independent variable, which includes problem identification, alternative evaluation, selecting the best alternative, and decision implementation, and its role in the entrepreneurial performance of hotel organizations, represented by strategic orientation, alternative focus, management structure, and reward programs. The sample consisted of 61 individuals, including department managers, unit heads, and employees, from several Iraqi organizations in Baghdad. To achieve the research objectives, a descriptive-analytical approach was used for data collection and analysis, with hypotheses tested using a questionnaire consisting of 24 items, analyzed through various statistical methods. The research revealed a significant positive correlation and impact between strategic decision-making and entrepreneurial performance, as indicated by the correlation coefficient among the studied organizations. Recommendations included the need for hotel organizations to develop training programs to acquire the necessary talents and expertise to support their entrepreneurial performance.

The use of green auditing to achieve sustainable development is a new challenge facing the accounting and auditing profession because the practice of green auditing is crucial for units facing increasing sustainability requirements. This research is a first step in helping this profession to identify the requirements for this field of research, as the research aims to Identifying green auditing and its role in achieving sustainable development. To achieve the research goal, a field research was conducted on a sample that included (71) individuals drawn from the research community represented by (auditors, accountants, and academics working in Iraqi universities). The research also relied on combining inductive and deductive approaches. A questionnaire list was used to collect data, and some descriptive and inferential statistical tools in the program (SPSS) were used to analyze the collected data and test hypotheses. The research concluded that there is a significant and positive effect of green auditing in achieving sustainable development. The research recommends that economic units pay attention to practicing green auditing because of its benefits. It has positive benefits for the unit and society, because it helps improve the efficiency of using resources such as energy, water, and raw materials, which leads to reducing costs and improving profitability.

The research aims to analyze and measure the effectiveness of the tax in stimulating Iraq's economic growth. The analysis was used descriptively and measurably, using the ARDL methodology. Because it's the most suitable methodology for research variables being static at the first difference and for the purpose of knowing the effect of taxes of their types (Direct and indirect taxes) on GDP. Standard results have shown the interrelationship between the dependent variable (GDP) and the independent variables of oil revenues, direct taxes, indirect taxes and statistical results F-Bounds Test shows that its value (65.38562) is greater than its lower and higher value at an indicative level (1%). Thus, it can be said that there is a common complementarity between independent variables and subordinate variables. When a direct tax increase of 1% increases the output by 12%. It also shows a positive and Significant relationship between oil revenues and domestic product. When increased by 1%, it increases the output by approximately 48.6%. This confirms that the Iraqi economy is rent privileged. (GDP) is about 6%, and the adult error correction milestone is negative and Significant, which means a speed of adjustment between the short and long term of about 2 years. The long-term relationship between direct taxes and domestic product is positive and Significant. When direct taxes increase by 1%, they increase the output by 26.7 This emphasizes the ineffectiveness of fiscal policy in this area and the relationship between indirect taxes and GDP is negative and Significant The relationship between oil revenues and GDP is Significant and positive, which means that the Iraqi economy is a rent economy and will remain rent if it does not take efficient fiscal and tax policies. Research has found that Iraq's current fiscal policies have not been designed to create an investment environment suitable for the public and private sectors. To contribute positively to attracting domestic and foreign investment to encourage key industries and SMEs and stimulate economic growth for them and the economy as a whole, as well as weak tax administration. The Ministry of Finance must develop procedures to invest in digital transformation initiatives to create easy-to-use and effective online platforms for tax registration, registration and payment procedures.

The current research aims to know the level of strategic cooperation practices in its dimensions (cooperative leadership, cooperative planning, joint crisis management, joint projects, exchange of experiences and skills) in achieving high performance of local units. For the purpose of determining the extent of interest of local unit officials in Anbar Governorate in applying the concepts and principles of the research variables in the practical reality of local units with the aim of improving general service performance. The researchers discovered the absence of a specific and approved scale to measure the level of strategic cooperation in public organizations and local government units. Therefore, a scale for the independent variable (strategic cooperation of local units) was built and developed, according to the theoretical frameworks and scientific foundations followed by researchers in administrative sciences. The study relied on the descriptive analytical approach to answer the questions raised. The size of the research sample was 149 officials from heads of administrative units and directors of administrative departments distributed over 30 administrative units (districts and sub-districts). A set of statistical methods were tested, including descriptive and inferential methods, especially correlation and regression to test the hypotheses arising from the study plan. These tests were conducted using the SPSS statistical program (version 2022). The most prominent results that appeared were the existence of a high moral impact of strategic cooperation in achieving high performance in its dimensions (continuous improvement, management quality, openness and effective orientation, quality of human resources, and long-term commitment of administrative units affiliated with Anbar Governorate from During coordination and cooperation in some service areas. But according to the researchers' opinion, there is a need to mobilize local resources more and exploit them according to efficient scientific foundations in completing projects and developing their local products with effective cooperative efforts.

The current research was launched from a basic objective centered around diagnosing the level of impact of customer empowerment practiced by the residential complexes’ administrations in the city of Ramadi in enhancing marketing success. This objective was determined by a basic problem, which is the increase in population density in Iraq in general and in Anbar in particular, which cast its shadow on the government’s inability to keep up with this increase, which led to resorting to finding radical solutions, which is resorting to granting investment opportunities to build residential complexes by investors, who in turn faced a problem represented by their inability to achieve satisfactory levels of marketing success, and thus the necessity of finding practices that help them to succeed in this idea to reach marketing success. The researchers identified the city of Ramadi as a research community represented by (11) residential complexes that provide services to customers, and their number was (132) individuals. The researchers used the comprehensive enumeration method, and the data obtained were analyzed using (measures of central tendency and dispersion measures) the program (SPSS v.26) and the program (Amos). The researchers concluded with a set of results, the most important of which resulted from the interest of the administrations in the residential complexes in the city of Ramadi in empowering the customers dealing with them at levels Satisfied with the marketing success and overall, this interest was employed in an enhanced and direct way in its ability to deal with its customers by enhancing their self-confidence and allowing them to provide opinions and suggestions and translate that into reality.

The research examines the pivotal role of the foreign currency auction in achieving exchange rate stability and addressing potential imbalances in the balance of payments. Iraq's monetary policy relied on the currency auction as an effective tool within a fixed exchange rate system to ensure price stability. This mechanism contributed to narrowing the gap between the official and parallel exchange rates, positively reflecting overall exchange rate stability.
The findings indicate that the Central Bank of Iraq succeeded in controlling the exchange rate and reducing the disparity between the official and actual rates, thereby contributing to the stability of the Iraqi dinar’s value. This highlights the strong correlation between the use of the foreign currency auction and exchange rate stability, emphasizing its role as a key monetary policy instrument.

The research aims mainly to demonstrate the ability of the Kurdistan International Bank for Investment and Development Attracting and developing deposits during the period 2006-2016، using some criteria and indicators which applied and provide clear evidence of the bank's performance and achievement of this objective. The research conclude some results، the most important of them is: The bank has not succeeded in attracting investment deposits، but it succeeded only in attracting a small category of the private sector، mostly from the owners of companies. The study set some recommendations that can be taken to face a decrease in the volume of deposits، the most important of which are: Holding seminars and conferences and intensifying the advertising campaigns about the activities of the bank to introduce its activities in a way that shows its policies، especially the acceptance of deposits، as well as work to increase the number of branches in all parts of Iraq and work to diversify deposit accounts to include other types of deposits، and develop training for working staff، so that they are able to attract customers and perform the services provided at their best level.

This research aims to measure the impact of ownership structure on the real value of shares of private Iraqi banks for the period (2011-2021). The research included two variables: ownership structure (as an independent variable) and the real value of the share (as a dependent variable). The independent variable included five elements: (administrative ownership, foreign ownership, institutional ownership, government ownership and ownership of major shareholders). The dependent variable was measured using the profitability multiplier model. The researcher relied on a set of hypotheses to test the impact of the independent variable on the dependent variable. A sample of (10) private Iraqi banks was selected, representing (40%) of the total research community represented by the banking sector listed on the Iraq Stock Exchange, which numbered (25) banks, to test the impact of ownership structure on value. One of the most important results reached by the research is the presence of a direct effect with a significant moral significance between the ownership of major shareholders and foreign ownership and the real value of the share, while the effect was inverse in administrative ownership. Based on these results, the research recommends enhancing the percentage of foreign ownership and urging banks to find mechanisms It contributes to reducing agency problems and information asymmetry between management and shareholders, and the necessity for institutional shareholders to share their experiences with the banks in which they contribute, which would increase the value of shares.

This research aims to diagnose the nature of the relationship, its influence, and interpretation between the ISO26000 Guidance principles (Ethical behavior and Respect for human Rights) and Reputation Organizational in its Dimensions of leadership, financial performance, service quality, and Innovation organizational in the Directorate of Anbar Municipalities, using a descriptive analytical approach. The research community consisted of employees working in the directorate, and a purposive sample of 108 individuals was selected using (Krejcie & Morgan) table. A Questionnaire was used as the primary tool for collecting research variable data through measures prepared by the researcher. SPSS version 23 was used to analyze the collected data using various statistical methods, including mean, standard deviation, variation coefficient, Pearson correlation coefficient, multiple regression model, F-test, t-test, coefficient of determination (R2), and slope (β). The research concluded that there is a positive significant relationship and influence between the ISO26000 Guidance principles and reputation organizational in its dimensions. The study recommends that the directorate should focus on ethical behavior by establishing rules and structures that clarify ethical behavior and ensure the implementation of behavioral control mechanisms that enhance ethical behavior standards.

Commercial banks are one of the important pillars of the banking structure and have an impact on the economic activity of the country. The importance of their effective role comes through the development of the stock market, as they perform a range of banking services that contribute to activating the role of financial markets.
The Iraqi commercial banking sector has the greatest relative importance within the indicators of the Iraqi stock market, but there are some obstacles that hinder the work of the market and limit its ability to attract local and foreign investments, especially with the rest of the other sectors, which requires the need to unite solutions to develop this market Attracting the largest possible number of investors at the local and international levels.

The liver hydatid cyst is a parasitic infection that is triggered by the presence of E. granulosus, this infection results in the formation of cysts in the liver. It is often preceded by surgery or followed by anti-parasitic treatment. The purpose of the study is to investigate and assess the effectiveness of different machine learning methods in classifying hydatid cases of liver. The dataset used in this investigation was collected from patients at Sulaimani Smart Hospital during a period in 2024. It comprises records from patients in the 3rd party. The algorithms employed for contrast of Bagging (Bg),JRip (JR), OneR (OR) and partial decision tree (PART) each have their own advantages and processes associated with data classification. The performance of these algorithms is judged using multiple criteria that primarily focus on the confusion matrix, including Accuracy (the number of correct classifications and the percentage of correct classifications), and Sensitivity. The analysis of the data indicates that Bagging (Bg) has the greatest capacity for classification, with a maximum accuracy of 74.8 percent, and has been successfully applied to ninety two cases, which are effectively classified, and 31 instances, which are incorrectly classified. Other classifiers have a lower capacity for classification. Bagging is additionally notable for its high sensitivity of 96.74% among all classifiers.

The aim of this paper is bring together two areas, which are Artificial Neural Networks (feed-forward neural networks) and digital image processing techniques to early detect of malignant and benign shape of masses in digital breast cancer images using a set of statistical, engineering features and measurements extracted from the image for the purpose of analysis and detection. The neural networks will be trained and tested using data is divided so that 70% is used for training and 30% for testing. The proposed model of neural network after the training and testing is (13-5-2) (The input layer has 13 inputs; the hidden layers have 5 neurons and the output layer).
The results of the performed classification showed that the predictive ability of neural networks achieved (95% of accuracy, 96% of Sensitivity and 94% of Specificity) of classification rate of mammograms cancer into malignant and benign, and also extract four important variables to the diagnosis which are mean, median, Standard deviation and Solidity.