Al Kut Journal of Economics and Administrative Sciences

Creating a sovereign fund financed by Nigeria's oil surpluses is a significant objective. Rentier countries tend to see their current operating expenditures increase in tandem with oil revenue growth, surpassing the growth of the gross domestic product. This points to a structural deficit resulting from excessive spending. The government controls the money supply by managing the monetary base, which, in turn, is influenced by foreign reserves. Therefore, the study focused on assessing the effectiveness of fiscal policy tools and financial sustainability in addressing inflation. The goal is to predict these financial variables accurately until 2040 to safeguard monetary stability against fluctuations in oil prices. Utilizing the autoregressive model and moving averages (ARIMA), the study aims to address government spending growth, primarily driven by the monetization of oil revenues. This has led to a structural deficit within the Nigerian economy, which needs to be curbed by the effectiveness of the sovereign fund. This effectiveness is reflected in the concept of financial sustainability, with a focus on targeting inflation through what is known as nominal financial wealth. This translation of economic sustainability into tangible financial wealth does not adequately clarify the increase in non-oil output achieved through investment spending. The latter, in turn, results in actual growth in non-oil revenues, which is essential for addressing inflation through fiscal policy tools. In a rentier economy reliant on oil, achieving economic stability isn't assured solely by a balanced budget. It's crucial that public spending is managed with a level of independence from fluctuations in oil prices. The study's findings demonstrate the relative effectiveness of the financial sustainability forecasting model in influencing inflation targeting in the Nigerian economy.

This research sheds light on the significance of claim rights for Russian companies, particularly during times of financial crises and bankruptcy. The relevance of this research the emergence of numerous challenges during times of crises is a notable phenomenon the value of money that the debtors can ensure and apply the process of moratorium in case of bankruptcy. The procedures of bankruptcy in Russian markets in addition to the types of overdue dets in companies will be summarized in this research, the time periods which are needed to sell the equity of debtors and repay back the values of claims for creditors also will be explained in this study. Besides, the weighted average interest rates on ruble and discount factor will be calculated and the cash flows will be discounted according to the time periods and discount factor.
The purpose of this study is to find a mechanism for assessing value at risk to assist companies in bankruptcy proceedings. The data was collected from Russian companies facing bankruptcy from 2016 to 2022. The results show that debtors at risk of insolvency will generate lower cash inflows than other debtors, which will reduce the funds recovered from creditors and affect the bankruptcy process

The research aims to identify the concept of sustainability in financial reports and the arguments against and in favor of it when applied in business companies. Identify the factors affecting the process of sustaining the quality of financial reports Identify artificial intelligence techniques and know the expected impact of their application on business companies. Clarify the role of artificial intelligence techniques on the sustainability of the quality of financial reports. To achieve the objectives of the research The researcher organized a questionnaire form that included the main axes of artificial intelligence and the extent of its impact on the sustainability of the quality of financial reports, and the research reached several results, the most important of which is that artificial intelligence is one of the most important technologies that have the impact of the value and usefulness of the information shown by financial reports in a fast way and with a distinctive presentation, which makes it more expensive and enhances the sustainability of the quality of financial reports. The application of artificial intelligence systems and techniques is important and inevitable in the field of accounting, which will lead to high quality and continuity in the validity of information, which in turn will lead to the sustainability and quality of financial reports.
The research recommended several recommendations, the most important of which is to enhance the use and application of artificial intelligence systems and techniques in economic units to raise the efficiency of accounting operations, which in turn enhances the sustainability of the quality of financial reports. Economic units should provide adequate assistance to the components of artificial intelligence from expert systems, knowledge representation and automatic learning in acquiring knowledge stored in databases that help raise the efficiency of information and the sustainability of the quality of financial reports

The study focused on three important factors in institutions: emotional intelligence strategies, transformational leadership, and organizational social capital. The goal of the research was to examine the relationship and impact between emotional intelligence strategies and transformational leadership on organizational social capital in the Iraqi Ministry of Planning. A total of 90 managers were included from various departments within the ministry. Questionnaires were distributed to 125 managers, with 100 being returned. After excluding 10 incomplete responses, statistical methods such as the Spearman correlation coefficient and simple linear regression coefficient were used to analyze the data and test the hypotheses. The results indicated a positive relationship between emotional intelligence strategies, transformational leadership, and the development of organizational social capital in management. Furthermore, the study emphasized the importance of moving away from bureaucratic models and adopting modern management concepts that align with global developments in order to achieve organizational goals

Covid-19 is a disease that affects the respiratory system, and causes severe symptoms that are sometimes fatal, and it is transmitted easily from one person to another, unlike other viruses. The infection with the Corona virus and the severity of infection with it are among the important issues in our lives because of the disasters it caused to humanity in all areas of life, including the economic field.
Predictive models are used in different fields such as cost , risk functions, and others that depend on different forms of data.
Prediction models use various forms of data, such as population demographics, past case numbers, and mobility data, to make predictions about the future spread of the virus. Some models focus on short-term predictions, while others aim to make long-term forecasts. The aim of this research was to develop a prediction model to predict the severity of Covid-19. The study utilized a sample of the staff working in the Nineveh Health Department who were infected while working. The ordinal logistic model was used to fit the best model. The optimal model was selected based on the Pearson's Chi-squared test.
The sample includes 536 staff with 29 predictors. It was split into a training set and a testing set, with the 70% training set used to fit the model and the 30% testing set that is used to evaluate its performance Pseudo R-Square, the results showed that a few of the predictors were statistically significant in predicting the severity of Covid-19, therefore all the non-significant predictors were excluded, The confusion matrix of the training set shows a few misclassifications but the mean square error is high, the testing set results show few misclassifications, but the mean square error is lower
The final model was able to predict severity with an accuracy of 80%. The model also identified the important predictors for the outcome e.g. extreme fatigue and runny noise

The research aims to demonstrate the importance of adopting the philosophy of total quality management in improving banking services and identifying the dimensions of total quality management in banking institutions. As for its importance, it is manifested through the knowledge, understanding and application of total quality management by providing the requirements for the application of this philosophy in banking institutions according to recent developments in information technology in order to be able to improve their performance. The analytical study approach was adopted in the research and the use of the questionnaire tool in the study curriculum was adopted to analyze the opinions of the research sample that were applied in al Khaleeji Commercial Bank regarding the elements of total quality management available in the organization in question. Through the use of some statistical methods in the analysis, which are the extraction of frequencies, arithmetic mean and standard deviation normative as well as materiality. The research hypotheses were tested by using the correlation coefficient and simple regression model. The most important conclusions that the research reached is the importance of applying total quality in any organization because it can achieve an increase in competitive capabilities and support for a culture of quality and continuous improvement. To take advantage of the opportunities available to the organization through the application of scientific methods and tools that contribute to identifying problems and finding appropriate treatments for them. As well as the existence of a moral, linear relationship between the elements of total quality management and the improvement of banking services. The research came out with recommendations, including that organizations should work to promote and disseminate the culture and concepts of quality in all aspects of their work and to enhance and develop the capabilities of individuals working in this regard. The research came out with recommendations, including that organizations should work to promote and disseminate the culture and concepts of quality in all aspects of their work. Enhancing and developing the capabilities of individuals working on this can help for the continuous development and improvement of banking services provided to customers