journal of Economics And Administrative Sciences

The world faced many communication challenges in 2020 after the Covid-19 pandemic, the most important of which was the continuation of schooling. Therefore, the research aimed to analyze the current reality of the studied universities in terms of strengths and weaknesses and measure the implementing level of quality requirements of e-learning. This research studies the impact of knowledge sharing in its dimensions (behavior, organizational culture, work teams, and technology) on the e-learning quality and its dimensions (e-learning management, educational content, evaluation and evaluation). After conducting the survey, there was a difference in the universities’ application of the quality requirements of e-learning, as the study was conducted in the engineering departments of Iraqi public universities (Al-Nahrain, Technology, and Iraqia). The questionnaire was tested as a measure of the research variables and the relationship between them by selecting a sample that included 52 administrators who were distributed among the leaders (deans of colleges and heads of quality assurance departments). The descriptive analytical approach was adopted, in addition to using some statistical methods for the two programs (SPSS v.25). The results of the research indicated that the universities included in the study applied knowledge exchange to a moderate degree, and the behavioral dimension ranked first, while the organizational culture, technology, and work teams were good. There is a statistically significant effect of knowledge exchange on the quality of e-learning, and it also indicated that knowledge sharing has a direct impact on the dimensions of e-learning.

Paper type Research paper

The current research aims, through the variables it includes, to test the effectual relationship of organizational ideology on organizational reputation, Provide clarifications about the research variables and identify them more accurately and in detail, within the intellectual, philosophical and applied framework, and build a realistic, simplified and acceptable model, linking the variables and dimensions of the research, consistent with and simulating the reality of the work environment of the researched organization, the research problem represented the challenges that organizations face, These challenges created a problem regarding the ideology of organizations in terms of commitment, organizational loyalty, and conformity of values, This problem was reflected in the level of the organization's reputation, The researchers took the Ministry of Education as an organization to apply the study to, and the adoption of an intentional sample represented by department managers. Their number reached (112) managers, and the number of valid questionnaires for testing was (109), and the adoption of the questionnaire tool for measurement, and the adopted the statistical methods, which were represented by examining and testing the study measurement tool, descriptive analysis and data iterations, and test the effect between research variables, The most important results have been shown the existence of a positive and direct correlation and influence relationship between the research variables in its study of the reality of the environment of the researched organization, it explains that there is a relationship between organizational ideology in achieving a good organizational reputation for the researched organization.

Paper type: Research paper.

The purpose of this research is to understand the nature of the relationship and the level of impact between employee onboarding and talent retention. Employee onboarding assists employees adapting the social aspects of the organization and their new roles more easily, thereby increasing their productivity, satisfaction, and loyalty. The research also aims to identify the factors that encourage employees to stay with the organization. The research problem is highlighted by a talent shortage and the difficulty of identifying the factors that facilitate the integration of employees into the workplace and their retention within the organization. Moreover, it seeks to determine the extent to employee onboarding as one of the essential requirements for organizations, affects talent retention and prevented loss them. the research was conducted in 12 private banks in Iraq, with a total of 147 respondents from employees in the upper and middle-level management positions. The primary data collection tool is a questionnaire. Data analysis and hypothesis testing were conducted using various computer software programs such as (SPSS V. 26) and (Amos V. 26). The results of the research indicate a significant impact of employee onboarding on talent retention.
Paper type: Research paper

The research aims to study the impact of customer relationship management on sustainable competitive advantage through brand Citizenship Behavior in a sample of Iraqi banks. The main problem of the research is summarized in the following questions: "have bank leaderships been able to employ customer relationship management in achieving sustainable competitive advantage? And have they been able to maximize this impact through the mediating role of brand Citizenship Behavior?" The comprehensive survey method was used to collect data, given the importance of the banking sector, both government and private banks in Baghdad were chosen as the focus of this study. Commercial and Islamic banks were considered for examination, and the researcher conducted field visits to six banks, including Rafidain Bank, Trade Bank of Iraq, Alnahrain Islamic Bank, Al Taif Islamic Bank, Iraqi Middle East Investment Bank, National Bank of Iraq. The research sample comprised 212 employees from these banks. Data analysis and hypothesis testing were conducted using appropriate statistical tools with the help of (SPSS and AMOS) software. The results revealed a significant impact of customer relationship management on sustainable competitive advantage through the mediating role of brand Citizenship Behavior.
Research Type: Research Paper

The scope of the concept of strategic entrepreneurship has expanded within organizations, and interpretations of this concept have multiplied. It is a critical element that must be considered across the various related dimensions, because it is of great importance as it has the ability to change the direction of business organizations today in addition to the support it provides for strategic decisions, resources and industrial education. The research initially identified the theoretical gap between the existing intellectual proposals put forward by the researchers, which paved the way for practical application within the North Oil Company / Kirkuk. The main tool used in collecting data and information was the questionnaire, which was presented to a group of arbitrators to be modified and appropriate to the field and the ease of answering it by the researched sample. The questionnaire was distributed to middle management within the company at the rank of department manager and Division manager. A total of 56 questionnaires were distributed, of which 53 were retrieved. The Amos program was used in addition to the statistical program Excel and SBSS, and the research aims to identify the basic dimensions of entrepreneurship and strategic decisions. The study used the descriptive analytical method. Moreover, one of the most prominent results of the research is that strategic entrepreneurship is the main factor for organizations that wish to obtain excellence and prosperity and have the ability to continue in a competitive environment, where strategic entrepreneurship avoids weaknesses and exploitation. strengths. For the organization, this of course requires decisive and quick strategic decisions

This research aims to know the effect of the knowledge orchestra with its dimensions (knowledge mobilization, knowledge acquisition, knowledge coordination, knowledge sharing, and knowledge integration) on the dynamic capabilities with its dimensions (environmental sensing capabilities, opportunity investment capabilities, resource rearrangement capabilities, marketing capabilities, and technological capabilities). The main problem of this research was represented by the current question (Was the Iraqi Media Network able to invest the knowledge orchestra in achieving distinguished performance across having dynamic capabilities?). The Iraqi Media Network took a field of application for these variables, as the research sample included the senior leaders of the Iraqi Media Network, their numbers were 134 being between a director of a directorate, an assistant director, and a head of a department. The research used the quantitative method and the questionnaire was the main tool for collecting data and information, and the research used the SPSS program (v. 25) for data analysis. The results of the study concluded that there is a significant and positive influence and correlation between each dimension of the orchestra's knowledge operations and its dynamic capabilities. Also, results of the research reported that the Media Network showed its modules to mobilize knowledge through adopting communication patterns that are harmonious with its orientation towards having intellectual capital that distinguishes it from others, particularly it works to expand the knowledge base, such as diversity in knowledge fields within its current and future staff.

Paper type: Research paper

The objective of this research is to study the effect of capital structure on financial default. As it is the first research of its kind that deals with this sample of companies affiliated to the Ministry of Industry and Minerals and these companies were chosen especially because they suffer from financial deficit problems. The importance of this research lies in determining the importance of the components of the capital structure and knowing their impact on financial default in the research sample companies. The research sample represented a number of companies of the Ministry of Industry and Minerals located in Baghdad Governorate. The statistical methods represented in used financial ratios in the analysis to evaluate the research variables, which are both capital structure ratios (Long-term debt ratio to equity and long-term debt to total asset) and liquidity ratios (Current ratio, Quick ratio, Cash ratio) and used the programs (SPSS v26) and (Excel 2010) and the moment structure analysis program (AMOS) was adopted in order to calculate each of the standard deviation, correlation coefficient and specificity to find the relationship between the research variables and test its hypotheses. The results showed that the capital structure had no effect on the cases of financial defaults in the companies.

Paper type: Research paper.

The main purpose of this research is to test the relationship between strategic awareness and organizational culture in the General Directorate of Training and Qualification/ the Ministry of Interior. In view of the importance of the research topic and sample for the researched directorate, the researcher adopted the descriptive analytical approach using the questionnaire as a primary tool for data collection. The research sample is represented by the heads of departments division directors, and training officers in the directorate. The sample was limited to 119 officers out of a total of 181 officers. The questionnaire consists of 57 items, and answers were analyzed using the statistical program (SPSS). As for the practical effects of the research, it was found that the main hypothesis was rejected, and the alternative hypothesis was accepted, which indicates the existence of a correlation between strategic awareness and organizational culture. One of the important recommendations is to develop a spirit of cooperation among the employees of the directorate and provide them with opportunities to participate in expressing their opinions in solving the problems facing the directorate and enhancing the performance of the employees. Continuous guidance and follow-up by the directorate is also recommended to bridge the gap between planning and implementation, by monitoring the implementation of annual plans and ensuring their quality.

Paper type Research paper

This research aims to investigate the relationship between two variables, namely core capabilities and strategic balance, within the context of the Central Bank of Iraq. The research problem emphasizes the necessity of implementing mechanisms that improve core capabilities to enhance strategic balance within the bank. the study highlights the importance of proposing various strategies to address the research problem, to achieve this, the research was conducted using a sample of 106 administrative leaders out of a total of 109, employing a purposive sampling method according to their positions and the organizational structure. The researcher used a descriptive-analytical approach and employed several statistical tools such as SPSS.V21, AMOSE, and Excel to analyze the relationship between the main research variables and answer the intellectual and applied questions, as well as examine the level of correlation and impact, Regression coefficient, correlation coefficient, mean, standard deviation, and variance were some of the statistical methods used, along with various diagrams and charts to illustrate the relationship between research variables and their sub-dimensions. These findings were then generalized to benefit the researched field, the primary data collection tools used were questionnaires, in addition to unstructured interviews and visits conducted within the Central Bank. The main and sub-hypotheses related to the correlation and impact relationships were tested to answer the research questions and achieve the study's objectives. The results indicated a significant and statistically meaningful influence of core capabilities on strategic balance. Based on these findings, it is recommended that the Central Bank prioritize investing in human resources to enhance strategic balance.
Research type: Research paper.

The economic and social progress of countries around the world is linked to the development of industry. Industrial organizations also seek to improve their production processes to meet the continuous changes in customer demands and commodity specifications and improve their competition in the market. The most prominent challenges that organizations face are digital technological developments that play an important role in improving production processes and making them more flexible and efficient. The adoption of new technologies is an inevitable response. According to the world's manufacturing leaders, the developments represent the emergence of a new revolution in manufacturing, referred to as the Fourth Industrial Revolution (Industry 4.0), which represents the process of fully digitizing production processes.
This paper aims to provide an overview of the historical development of the industrial revolutions that led to the emergence of Industry 4.0, with a presentation of international initiatives in this regard and a discussion of the most prominent proposals on its concept. A qualitative analysis based on a literature review was used to achieve the goal and answer the question: How did the historical development of Industry 4.0 lead to the emergence and development of the concept, and what are the basic characteristics that distinguish it from previous industrial revolutions? The reasons that led to the fourth era of the industrial revolutions are due to a group of different interrelated factors, including technological progress, economic factors, changing consumer expectations, government initiatives, and the availability of data.
Paper type: Literature review.

The main objective of this research is to evaluate the integration management at the higher level within the General Secretariat of the Cabinet and identify its role in achieving integration in the work environment through improving relationships between different management levels, facilitating participation and expression of opinions, and enhancing organizational belonging. A statistical approach and SPSS V.25 method were used for data analysis and various measurements. Data was collected from senior managers in the General Secretariat of the Cabinet using 87 distributed questionnaires, with 81 of them collected, resulting in a response rate of 95%. Study results indicate a pattern of integration management practices at the higher level within the General Secretariat, particularly after involving employees in decision-making. These practices contribute to strengthening employees' connection to the organization, enhancing their knowledge and decision-making skills, leading to increased productivity and effectiveness. Furthermore, participation contributes to the implementation of high-level integration management by enabling employees to participate in problem-solving and decision-making, fostering collaboration, coordination, and achieving high employee performance.
Research paper.

Strategic entrepreneurship is one of the contemporary administrative trends that elevate the status of organizations by enhancing their level of performance, and its importance is particularly clear for security organizations. The current research aims to diagnose the level of practice of strategic Entrepreneurship in the National Security Advisory in Iraq. The research community was represented by the administrative leaders of the National Security Advisory, and the research included a sample of (133) of the leaders of the surveyed Advisory, and the questionnaire was the main tool for collecting data and information related to the research. The current research adopted the descriptive analytical approach, being the most appropriate for the research as it is embodied in follow-up, investigation, and codification in a qualitative way to know the phenomenon in terms of subject and content, and to reach results and generalizations that help in understanding reality, and a number of statistical methods were used, including the mean, standard deviation, coefficient of variation, and percentages, Correlation coefficient and regression coefficient, through the statistical program (SPSS). The research reached a set of conclusions, the most prominent of which was the interest of the National Security Adviser in entrepreneurial culture, which raises the level of strategic Entrepreneurship, resulting from strengthening its position through the ability to make decisions and follow up on its implementation carefully, in addition to having a clear philosophy through which it attracts promising ideas in a high way.

The current research has aimed to achieve a set of main objectives, which include diagnosing training needs based on their dimensions (identifying training needs, training planning, training content, training implementation, training evaluation, and feedback). This research focused on the necessary factors required to apply Developing Curriculum (DACUM) method in designing training programs according to the requirements and needs of security institutions in Iraq. The researcher assumed that there is a significant effect of DACUM method with its five dimensions (analysis, design, development, implementation, and evaluation) on designing the training program with its six dimensions (identifying training needs, training planning, training content, training implementation, training evaluation, and feedback). This method is considered a cost-effective approach compared to other methodologies. It aims to identifying training needs, improving performance, and developing work processes.
This research adopted a descriptive statistic technique, relying on a questionnaire as the major instrument for data collection. The research population was 224 employees, while the sample size was 142 employees, according to De Morgan\'s Table for samples. The researcher used several statistical methods, that included Cronbach’s alpha, normal distribution test, Pearson correlation coefficient, and simple linear regression. The statistical software used for analysis was (SPSS V26 and Excel). The research showed several vital findings represented statistically significant; the variable (DACUM) method and its dimensions directly affect the design of the training program in security institutions.
Paper type Research paper

The current research derives its significance from its focus on the vital subject of strategic thinking. This topic has attracted the attention of researchers and managers alike, as well as the importance of the researched organization, the National Security Advisory, due to its strategic role in maintaining the country's security and stability. The research problem arises from neglecting the role of strategic thinking in the organization's success. The research aims to identify the level of incorporation of strategic thinking within the National Security Adviser, across its four dimensions. The research included a sample of (90) employees at all administrative levels in the National Security Advisory in a narrative analytical mythology. The questionnaire was the main tool for collecting data and information related to the respondents, and a number of statistical methods were used to obtain results through the SPSS program. The research reached a set of conclusions, the most prominent of which is the disparity in the embodiment levels of strategic thinking in the researched organization, as systems thinking came at the first level, followed by thinking in time, then intentional thinking and finally opportunistic thinking.

Paper type: Research paper

Two variables represent the research's central concept. Reengineering human resources is the first, and high performance is the second. By examining and elaborating on the offered factors, the research intends to diagnose the influence that the first variable (reengineering of human resources) and the second variable (high performance) have on each other. What is the status of the human resources re-engineering approach and its impact on high performance in the Central Statistical Organisation, and what is the extent of awareness and knowing the extent of contribution of the human resources re-engineering approach to upgrading work and achieving high performance? These are some of the key questions that were used to represent the main research problem. The researcher adopted the descriptive analytical approach in its completion with its theoretical and applied aspects. The researcher also designed a questionnaire according to several ready-made foreign standards, as the questionnaire included (50) items, the first variable consisting of four dimensions included (20) items, and the second variable consisting of five dimensions (30) paragraphs, which were distributed to a random sample of employees at various administrative levels and job positions, consisting of (208) employees at the headquarters of the Central Statistical Organization. A set of statistical methods were relied upon in testing hypotheses, which are (arithmetic mean, standard deviation, coefficient of variation, and simple linear regression) by using a set of statistical tools in the processing of research data available in ready-made statistical programs (SPSS.V21). Finally, the researcher presented several conclusions based on appeared in the practical side of the research.

Paper type: Research paper

This research endeavors to assess and enhance supply chain quality management at the Al-Tahady Site of Al-Zawraa General Company. The primary objective is to evaluate a comprehensive set of supply chain quality management indicators and provide a strategic roadmap for achieving operational excellence. The research problem addressed in this study revolves around the need to improve supply chain quality management practices. Despite the inherent challenges in real-world supply chain research, particularly in data acquisition and information gathering, this study is resolute in its mission. Beyond analysis, the researcher seeks to propose practical application mechanisms to drive tangible benefits for the company in attaining its operational goals. The examination of key supply chain quality management indicators reveals significant insights. Notably, the compliance rate consistently falls within the range of (1.04%) to (1.24%), affirming unwavering commitment to meeting purchase orders and contract standards. Transmission accuracy exhibits a parallel consistency, ranging between (1.04%) and (1.24%), signifying a remarkable precision in deliveries. The punctuality commitment is evidenced by on-time delivery rates, fluctuating from (91%) to (93%). Additionally, this study unveils fluctuations in supplier lead times, varying from (0.16%) to (0.55%). These variations serve as valuable signals, highlighting areas ripe for supplier management improvement. Furthermore, the prudent cost management practices implemented by the company are substantiated by total procurement costs ranging from (239,400,000) to (277,200,000). this research constitutes a concerted effort to elevate supply chain quality management at Al-Zawraa General Company\'s Al-Tahady Site. Its findings provide actionable insights aimed at enhancing supply chain performance, boosting customer satisfaction, and fortifying competitiveness.
Paper type: Research paper.

The companies are now aiming to integrate the concept of Sustainability Supply Chain Management (SSCM) into their work to improve operational and financial performance. The current study seeks to present and define the concept of the Supply Chain (SC) importance. The problem of this research it’s to determine the importance of sustainability criteria is that most companies face. A fuzzy Analytic Hierarch Process (FAHP)was used to find the relative importance of the main and sub-criteria for sustainability by establishing a program on Microsoft office Excel (MSEXCEL) to find the results and determine the importance of the main and sub-criteria based on the binary comparison list that was done by the five experts in The General Company for Food Products and Al-Mamoun Factory affiliated to the Ministry of Industry and Minerals in Iraq. The main objective of this study is to arrange the importance of the main criteria the economic, environmental, and social, thirteen sub-criteria distributed main criteria. The study concluded that the economic criterion came at (73%), followed by the environmental criterion at (16.2%), and the social criterion in third place at (10.8%), and this shows the extent of priority followed by the company in economic matters. In addition, the sub-criterion net profit was (29%), and interest in purchasing friendly materials at (8%) was in the environmental dimension, while the sub-criterion of employee satisfaction received (4%) from the criteria of the social dimension which helps the decision-maker to take the appropriate decision and improve the development of sustainable supply chains and their applicability.

Paper type: Research Paper

The study aims to search for mechanisms to improve the supply chain operations in the silo of Khan Dhari by applying the requirements of quality engineering and focusing on the axes of design, human engineering and value engineering, which are among the most important axes concerned with quality engineering in the silo.
The case study approach was relied upon as an approach that helps in the comprehensive and in-depth analysis of the research problem, and the researcher relied on checklists in collecting and analyzing data. The research problem is summarized in the main question (there are failures and stops in the process of receiving the wheat crop, and there is no analysis of the processes of transporting the wheat crop from the processing sources to the storage stage, through circulation. From transportation, weighing and storage tools, and there is no keeping up with the management of supply chains in the silos departments in Baghdad, Including the silo of Khan Dhari with modern technologies), the importance of the research lies in showing how to employ quality engineering and rearrange the technical activities related to receiving grain. The most important results reached are the adoption of advanced strategies related to the processes of receiving the wheat crop and the reliance on an advanced electronic system in the work.

External loans are a source of credit revenue. The process of obtaining it requires determining the degree of credit risk by predicting the financial solvency of the economy to judge its financial ability to pay the principal and interest dues of the loan at the specified maturity date. Considering that ability is a determinant of the creditworthiness of his economy, the extent to which financing can continue with this external credit source and its cost. The government of Iraq faced the difficulty of financing external loans from the international capital markets with its high return due to the lack of a sovereign credit rating that measures the risk of default through a process to determine the degree of that risk for investors of external lending funds. Therefore, the research came to show the effect of determining the sovereign credit rating on the extent to which the Government of Iraq can finance foreign loans, whether from capital markets or foreign governments and the impact of this classification on the credit facilities granted. The research concluded that the economy of Iraq got a sovereign credit rating within the degree of creditworthiness according to the classification of speculation to reflect the possibility of default in payment due to the dependence of the financial solvency of its economy on oil revenues, as the credit risks rise due to the inability to pay in the event of a decline in prices in the foreign market. However, relative stability within the short term enabled the Iraqi government to obtain foreign loans, with the requirement that Iraq provide guarantees by foreign governments and institutions in exchange for this source of credit.
Paper type: Research paper.

The research idea originated from the significance of the industrial sector and its pivotal role in inducing structural and systemic changes at the national economic level. Given the numerous challenges the industrial sector faces in Iraq, many industrial projects have partially or entirely ceased operations. In contrast, state-owned industrial companies have become a burden on the government. Import substitution through manufacturing is considered one of the leading strategies and most vital industrial approaches that have historically catalyzed industrial growth and structural transformations in the economy. This has been evident in the development of countries that initially relied on primitive economic models centred around simple agriculture and the export of raw materials and transitioned into diversified economies with a significant industrial component, producing numerous high-quality and technologically advanced products. Based on this, the study aims to assess the compatibility of this strategy with the current Iraqi economic landscape. It seeks to shed light on inactive industrial projects and companies, exploring the feasibility of reactivating them or establishing new industrial ventures. Priority will be given to projects aligned with its objectives and goals. Additionally, the study aims to provide a forward-looking perspective on the state of the industry in Iraq's prospects, diagnose existing problems, and attempt to find solutions and remedies that can contribute to establishing a reliable industrial sector.

Paper: Research paper

Theoretically, the literature indicates that financial development has a positive effect on investment. therefore this study aim to determine the impact of the financial development on investment banking in iraq, during the semi-annual period (2005-2021) using autoregressive distributed lag (ardl), and using the toda yamamoto causal test, the result of the bound test (ardl) showed a long-term cointegration relationship between variables , the model showed that the financial depth positively affect the investment banks against the negative effect of the long-term financial stability index, while toda yamamoto causal test showed that there is no causal relationship between financial development and investment banking.



Paper type: Research paper.

The use of public debt by the state as a primary financial instrument is an essential strategy for directing economic activity, ensuring economic stability, and fostering economic growth. Despite this, as the levels of public debt continue to climb, governments are increasingly resorting to debt refinancing methods that are focused on either replacing or rescheduling current debt or converting to a new kind of creditor via investment and securitization investment vehicles to relieve the burden of their debt. Utilization of these instruments is essential for effective management of the overall budget. The discovery that debt scheduling and the debt sustainability index impact the accomplishment of fiscal surpluses and maximizing public revenues informed the study's results in Iraq, which inspired the conclusion that debt refinancing methods and general budget advice are connected. In order to reduce public debt with the possibility of eliminating it, to take advantage of the time it gives to initiate a strategy for investing in projects that contribute to increasing public revenues through which that debt can be repaid, to achieve sustainable economic growth, and to reduce the budgetary deficit, the author of the study recommended that the mechanism of scheduling public debt in its entirety and not just a part of its structure be implemented. Implementing the technique of scheduling public debt in its totality rather than simply a portion of its structure may help achieve these aims.
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Research type: Research paper

The research focused on examining the connection between the inflationary burden and the consumption patterns of Iraqi families. Inflation significantly impacts consumption, and Iraq is grappling with rising prices, leading to a crisis in the cost of living due to increased prices for essential goods and reduced government subsidies. The study aimed to provide insights into the inflationary burden phenomenon, highlight the primary channels affecting Iraqi families, and explore short and long-term consequences. It also aimed to identify the variables and causes contributing to the wage-price gap. Ultimately, the research sought to address the issue of the inflationary burden in the Iraqi economy, which has adversely affected the standard of living for families, resulting in reduced consumption and a diminished real value of money. The goal was to propose solutions to enhance living standards and manage price stability.
Key findings :Recent years have seen a sharp increase in consumer spending as a percentage of total income, reaching 70%. This reflects the high prices of essential goods and services.
The Iraqi economy has faced various crises, including war, the COVID-19 pandemic, exchange rate fluctuations, and global conflicts, leading to economic decline and worsened family conditions.
Recommendations :Promote consumer spending awareness among Iraqi families through visual and audio advertising, encouraging responsible consumption and savings for future crises.
Protect local products by imposing customs taxes on imports, except for essential items.
Ensure coordination between fiscal and monetary policies to maintain price stability and boost consumer goods production, granting the central bank independence for policy development.
Paper: Research paper

Local savings are an essential source for financing sustainable development. The research is based on careful analysis due to the importance of local savings in the Iraqi economy for the period (2003-2022) to provide the necessary local financing necessary for development investments in infrastructure and investments that enhance economic growth and productivity, generate job opportunities, and achieve The goals and indicators of sustainable development and the extent of the efficiency of those local savings and their impact on the average per capita share of GDP. The research aims to examine the effect of the efficiency of local savings on the level of per capita income of GDP. Moreover, it analyzes the potential impact on income distribution in the local community. The research adopts a multi-faceted approach that uses quantitative data to analyze the statistical relationships between the level of efficiency of local savings and the average per capita income from the gross domestic product, as local savings constitute an essential part of the local and national economy. The research starts from the hypothesis that the efficiency of local savings is represented by both the Local resource gap and the financing gap, which impacts the average per capita output and is linked to a causal relationship with the efficiency of local savings. The importance of this significant impact on the average per capita income, as local savings rates, the efficiency of these savings, and the local savings and financing gaps in Iraq were analyzed by cointegration analysis. The most important results showed that increasing the efficiency of local saving is linked to an increase in local investments, thus improving the level of per capita income and that there is a direct relationship between the Local resource gap and the average per capita share of GDP and an inverse relationship between the financing gap and the average per capita share of GDP.

Paper: Research paper

The research aims to explore the dynamics of investment in education and scientific research and their influence on Iraq's economic growth. Utilizing a descriptive-analytical approach, the study focuses on various dimensions of education and research investment, including quality education, vocational training, funding, infrastructure, collaboration, and government policies. The data was collected through a comprehensive survey, designed based on international standards and tailored to the specific context of Iraq. The survey garnered 191 valid responses from a diverse range of stakeholders in Iraq's education and research sectors, including educators, policymakers, academic researchers, and institutional representatives. The statistical analysis was carried out using specialized software (Amos.V24 and SPSS.V26), incorporating methods such as arithmetic averages, standard deviation, coefficient of difference, and relative importance. The study also includes visual representations such as bar charts and heat maps to elucidate the findings. The most prominent result emphasizes the strong positive correlation between investment in education, research, and economic development in Iraq. It underscores the necessity for a concerted effort to improve education quality, fostering scientific research, and aligning it with the country's economic development goals. The findings affirm that strategic investment in education and research can catalyze Iraq's growth and progress.

Paper type: Research Paper

The current research aims to identify the extent of the impact of management information systems on the level of security decision-making among a sample of security services officers in Muthana Governorate, and the researcher used the descriptive analytical approach to present, analyze and then explain the information, and collect data through the questionnaire as a main tool, designed based on international standards after making amendments to its paragraphs consisting of (40) paragraphs that included the two research variables, as well as through the field coexistence of the researcher and personal interviews, and the questionnaire was distributed to all research community ( Comprehensive inventory) by (200) forms from officers working in the various directorates of security services in (Muthana Governorate) to retrieve (197) forms, valid for statistical analysis, including (191) form invalid for analysis (6) form, and non-retrieved (3) form, has been using a set of statistical methods and represented by the program (AmosV23 In some statistical aspects, the ready-made statistician (in a sample of security services officers in Muthana Governorate) in addition to the researcher's adoption of statistical methods (arithmetic averages, standard deviation, coefficient of differences, relative importance), the research has reached the most prominent result represented in: There is interest in improving the level of management information systems because of their role in making the finest security decisions in the directorates of the security services in Muthana Governorate.

Paper type: Research Paper

The paper features an examination of the link between the behavior of the Money supply and Bank deposit in both an autoregressive distributed lag ARDL, plus a nonlinear autoregressive distributed lag NARDL framework. The regression relationship between any two nonstationary time series suffer from the problem of superior regression and the results may be incorrect and unreliable, and to overcome this problem the aim of this paper was find a balanced relationship in the long - run between the variables of Money supply and Bank deposits using the method of cointegration by focusing on the behavior of the residuals of the cointegration model based on monthly data for a time series for the period (2010-2015). The time series stationary test was done by conducting the Unit Root Test based on the Philips-Perron test to find out the stationary of the variables and then detect the existence of the cointegration using the bounds testing, the tests showed the nonstationary of the time series at level I(0) and their become stationary after taking the first differences I(1). Bounds test showed the existence of cointegration .The Error correction model for the ARDL model was the best, despite the convergence of most of the test results for the two models, but the ARDL model was the more accurate with the speed of adjustment in the short -run to return to long-run equilibrium, as it reached (37%) and a period of two months for the ARDL model, while the percentage for the NARDL model was equal to (28%) and a period of time of approximately three and a half months.


Paper type: Research paper

The aim of this paper is to find a hybrid method between of statistical methods that deal with non-linear high-dimensions. The data often suffer from complexity and overlap problems in their mathematical functions. It is difficult to delineate or accurately determine the effect of each variable on the other, accordingly it was constructing a hybrid model between the KPCA and FCM methods. The KPCA method aims to address the problem of high-dimensional nonlinear data and reduce it by finding a kernel matrix that depends primarily on the smoothing parameter matrix (h_j) that was estimated using the ROT method. Then, the FCM was adopted to obtain the clusters. This proposal was applied to the water sector in Basrah Governorate through a study of (8) stations for physical and chemical examination through (15) variables for the years (2019, 2020, 2021) and data were collected on a monthly basis. Through the application of this methodology, the paper was able to determine (7) Basic variables, which are (TH, Na, Cl, TDS, No3, EC, O_G). As for the stations, the overlapping stations between the clusters were identified, which are (SH1, SH2, SH3, SH4, E20, T34), as for the best degree of fuzziness it was (3.6) and the best number of clusters is (k = 3).

Paper type: Research paper

The semiparametric regression models have received a lot of attention from researchers recently because it combines parametric and nonparametric methods, it is one of the advanced topics in data analysis for various studies, which aims to find the best capabilities and a high level of efficiency.
One of the most important semiparametric regression models is the partial linear regression model (PLM), which consists of a parametric component and a nonparametric component, for the purpose of estimating the parametric component, the difference method will be used to remove the nonparametric component.
When the analysis hypotheses of the parametric component are not fulfilled, it will suffer from several problems, the most important of which is the problem of complete multicollinearity, besides the multicollinearity, there are also outliers in the data.
In this research, the problems of multicollinearity and outliers of the semiparametric regression model were addressed, where simulation was used to generate data with different sample sizes and for different correlations and outlier ratios and for different methods such as [Difference Ridge based M robust with Nadaraya – Watson (DRMNW), Difference Ridge based S robust with Nadaraya – Watson (DRSNW), Difference Ridge based M robust with Smoothing spline (DRMSP), Difference Ridge based S robust with Smoothing spline (DRSSP)], the results showed that method Difference Ridge based S robust with Smoothing spline (DRSSP) is the best estimator
Paper type: Research paper.

All water treatment centers in Iraq operate according to the standards specified in the legal regulations. Therefore, periodic evaluations must be conducted to study and analyze the quality of the outputs of these centers. The research used the two-parameter Weibull distribution to evaluate the reliability of turbidity removal and residual chlorine in the water at the Rashidiya water center in Baghdad, Iraq. The distribution parameters were estimated using the Maximum Likelihood method with the Matlab 2022 program, and the chi-square test for Goodness of Fit was used at a significant level of 0.05. The study found that the mean (and median = 9 NTU) of turbidity values were 9.47 NTU, which is within the permissible limit, and the mean (and median = 0.03 mg/L) of chlorine values were 0.0295 mg/L, much less than the permissible limit. The study also found that the average efficiency of turbidity removal was 72.179%, which is relatively acceptable, but needs improvement. The analysis showed that the value of reliability for the removal of turbidity was 0.99 ,and for the remaining amount of chlorine was 0.99, indicating that the Rashidiya water center was reliable during the study period. The study recommended several recommendations, the most important of which is the evaluation of all water treatment standards in the Rashidiya water center in particular and in all water treatment centers in Baghdad in general. Maintain continuous turbidity and chlorine levels monitoring to ensure compliance with permissible limits. Make efforts to improve the turbidity removal efficiency. Fostering collaboration between water treatment centers, researchers and regulatory agencies. Develop public awareness campaigns to educate the public on the importance of clean and safe water.
Paper type: Research paper.

The process of regression analysis is based on a number of basic assumptions, and if one of these assumptions is not available, this will lead to obtaining inaccurate results, and the most of these assumptions is homoscedasticity, violating this assumption causes a problem of heteroscedasticity of the random error variance the, which may come from different variances This cause to misleading and inaccurate decisions.
Recently Econometric models received attention, especially limited regression models, which contain specific response variables and several repeated observations within a certain range, including Tobit models and also considered imitations of the Censored Regression Model. Problem arise when it appears in the data heteroscedasticity, which makes methods of estimating the parameters of the linear regression model giving incorrect and inaccurate results, hence we get Biased parameters that do not have minimalist variance, as well as getting an unreliable p-value.
The objective of this research is to study the estimation of the multiple standard (TOBIT) model which features that the variable (Y) specific variant. In heteroscedasticity, which both likelihood function method weighted and Genetic Algorithm was used in simulation.
To sum up, the results showed, that Genetic algorithm better outcomes than weighted likelihood function method therefore, it was used in the practical application.

Paper type: Extracted research.

The research objective is to determine whether using the International Public Sector Accounting Standards (IPSASs) has any impact on assessing the financial sustainability of public universities. The research assesses the role played by financial sustainability in maintaining, expanding and how well the services are executed through public universities. Additionally, considering the occasional and future challenges of the information that supplied by the accounting system. The government accounting system applied in Iraqi public universities suffers from the lack of information for those in charge of setting financial policies up in those universities when assessing financial sustainability. To achieve the objective of the research, a questionnaire was designed and distributed to a sample of holders of postgraduate degrees who have sufficient academic qualifications and experience, the sample included 126 academics and professionals. The analysed results reveal that financial sustainability has a great role in elevating the quality and sustainability of the university learning outcomes in public universities. Also, the current government accounting system that is based on the monetary basis suffers from several deficiencies in assessing financial sustainability. The results also show that IPSAS implementation based on the accrual method would contribute to the evaluation of the public university financial sustainability by providing information, which reflects the financial situation and the outcome of the activity in a fair manner by means of improving both the relevance and credibility of representing accounting information and the objectivity of financial statement informational content.
Paper type Research paper

The aim of the research is to shed light on shareholder wealth and explain its definition and the role of management in increasing shareholder wealth and indicators. To achieve the aim of the research, the economic units listed on the Iraqi Securities Market, which completed their final accounts and totaled (138), were selected as a group for research with the identification of (9) expenses and a single hotel. of Iraqi hotels and (5) companies listed on the Iraqi Stock Exchange as a sample for research, and the researchers came to a group of conclusions, the most important of which is that shareholder wealth is the value that shareholders receive as a result of their investment in the company's shares and is measured through the increase in the market value of the shares that they own it and what profits they receive, and the researchers presented a set of recommendations, the most important of which was investors' depend in modern performance measures based on market value added and economic value added because these measures have the ability to measure the real impact of economic performance on wealth.

Paper type: Research Paper

The method of joint auditing is not a recent appearance, but it is needed at the present time due to the occurrence of many global problems and crises. The research problem was represented by the increasing cases of financial distress of economic units, especially the collapse of economic units that occurred in the recent global crises. The research was based on the hypothesis that applying The method of joint auditing in economic units helps in reducing cases of financial distress, as the research aimed to measure the extent to which joint auditing can reduce the occurrence of cases of financial distress in economic units listed on the Iraq Stock Exchange. The research included 14 private banks listed on the Iraq Stock Exchange. Iraq Securities Exchange as a sample for a period of ten years from 2011 to 2020. The research used the survey method to measure the application of the joint audit method, and used the KIDA model to measure financial distress in the research sample. The most important results of the research were that financially distressed units decreased with the application of the joint audit method, that is, whenever there was a joint audit, the incidence of financial distress in economic units decreased.

As a result of the developments witnessed by the world and technological progress in all fields and its trend towards preserving the environment and its resources and reducing pollution in it, which required the economic units to search for resources to help them reduce costs and protect the environment from pollution while preserving its non-renewable resources, and in order to address this problem, the researcher determined the costs of available resources (non-renewable) for the production of electrical energy, which constitutes the largest proportion of indirect costs, Therefore, the research was launched to reduce these costs by replacing non-renewable resources with renewable resources in order to reduce costs on the one hand, protect the environment on the other hand, and help preserve non-renewable resources for future generations. To achieve this goal, the researcher carried out the field pension for Al-Mamoon factory in order to determine energy costs Electric using non-renewable resources, as well as field visits to obtain information from the Free Lights Company for Solar Energy and General Trading in order to determine the costs of renewable resources represented by solar energy. One of the most important results of the research was the is that the best resource of the six resources for generating electrical energy is the solar energy resource, it is safe and available in abundance and does not pose a threat to humans and the environment, Also, the findings of the current research revealed that investing in solar cells leads to an increase in investment costs, but at the same time leads to reducing the costs of use over its life of 30 years as a result leads to reducing the costs of producing electrical energy.


Paper Type : Research Paper

Most economic units suffer from high rates of environmental pollution and a shortage of available resources and energy. This iead to a significant increase in production costs. In addition the economic units lack of using modern cost methods through which environmental costs and production costs are identified, allocated and measured. One of these methods is the value flow method . which works to track production processes, analyze inputs and outputs, and classify them into sound products and unhealthy products (waste).This in turn enables management to identify value-added activities and non-value-added activities, and works to reduce environmental impacts, the amount of waste, and reduce losses that occur during production, Therfure the production process and optimal exploitation of resources, reduce product costs and producing environmentally friendly products, and this leads to improving environmental performance in Iraqi economic units. The research aims to restructure the economic unit, which is managed through its departments and manage it according to the value flow method and to calculate environmental costs. For the purpose of achieving the objectives of this study and testing the hypotheses, the General Company for Heavy Engineering Equipment waschosen.The sample is one of the companies of the Ministry of Oil . relying on the financial and non-financial data that it included. Reports and records for the year 2021-2022.as well as field consultation and deliberation of questions with engineers, specialists and workers to benefit from their accumulated experience.The collected data are anaiysed according to value flow cost accounting in order to improve the production process, and in order to reduce environmental impacts, the amount of waste and emissions, and optimal exploitation of resources and energy. The most important conclusions reached by the researcher were the ability of the value flow to calculate the environmental costs of each flow within the economic unit, as well as providing more accurate and objective data and information for making decisions and measuring the performance of the economic unit to contribute to monitoring environmental activities and the possibility of reducing the costs of those activities.

Paper type: Research paper