Tikrit Journal of Administrative and Economic Sciences

This research aims to verify the effect of applying the standards (IFRSs) on the quality of maturity and its reflection on the efficiency of investment decisions. An applied study on a sample of banks listed in the Iraq Stock Exchange. The sample consisted of (14) banks for the period from (2011 to 2021), The (IFRSs) were measured using a dummy variable with a value of (0, 1), where we put (0) before applying the standards, i.e. the period (2011 to 2015), and we put (1) for the banks after applying the standards, i.e. the period (2016 to 2021), The quality of receivables was measured using the model (Kothari, 2005) and the use of the model (Biddle et al., 2009) to measure the efficiency of investment decisions, as well as the use of a set of statistical methods to test the hypotheses of the study and to know the size of the effect and the level of significance between the variables of the study and using both the statistical program (SPSS) and the statistical program (AMOS), The researcher reached several results, including, including that there is a positive and significant effect of (IFRSs) standards on the quality of receivables, meaning that the greater the trend towards the application of (IFRSs) standards, this leads to a higher level of quality of receivables, in addition to the existence of a significant positive effect of (IFRSs) standards on the efficiency of Investment decisions, in the sense that the greater the trend towards the application of IFRS standards, this will lead to a rise in the level of efficiency of investment decisions, and the results have not been proven about the impact of the quality of receivables on the efficiency of investment decisions.

The study aims to audit the environment and find out its impact, represented by the following dimensions (how to perform, risk management, internal control) in promoting sustainability information and voluntarily disclosing it, which is represented by the dimensions (economic, social, environmental, technological), according to the study. The study was represented by a random sample that included a number of accountants and auditors. Workers in the industrial companies subject to the research. A valid statistical questionnaire (127). The analysis was re-analyzed, with a recovery rate of (88.19%), where the data was analyzed using the statistical program (SPSS.), where a set of statistical measures were adopted to reach the results. The study concluded that environmental auditing has an impact on the voluntary disclosure of sustainability information, which is represented in the validity of the research hypotheses and the validity of the hypothetical model of the study with an effect relationship between the variables of the study. Accountability to society.

This study aims to show the effect of the use of the International Standard for Auditing (220) related to quality control in reducing the phenomenon of opinion shopping, and a descriptive analytical approach was followed in the study, and in order to achieve the objective of the study, the main study tool was used in a questionnaire distributed to a sample of external auditors in the Kurdistan Region of Iraq. The distribution of (100) questionnaire recovered from them (99), and (97) form valid for analysis through the statistical program SPSS, and the study reached a set of results and conclusions indicate a significant relationship between the independent variables and the dependent variable within the framework of the descriptive methodology of the study and in the light of testing the hypotheses of the study and the most important results and conclusions of the existence of a link and a significant impact of statistical significance of the International Standard on Auditing (220) on quality control in reducing the phenomenon of opinion shopping. In light of the results and conclusions of the study, the researcher recommended a set of recommendations, the most important of which is the need to apply international auditing standards in the Kurdistan Region of Iraq by audit offices, especially since companies in the region apply international accounting standards when preparing financial statements, so it is necessary to audit those statements in accordance with international auditing standards.

The study aimed to find out the extent of the existence of a correlation and contribution to the use of the blockchain technology on the components of the internal control system, which is represented by its dimensions (control environment, control activities, risk assessment, information and communication, follow-up) and its impact on the Iraqi environment. For this reason, a hypothetical scheme was developed. The study used the descriptive, exploratory and analytical approach, a questionnaire form was adopted as the main method for data collection and analysis. The sample consisted of 110 individuals working in the public and private sectors, in the academic, commercial, services, industrial, and banking fields. The data was analyzed using the SPSS.ver26 statistical program), and a set of statistical methods were employed to extract the results. The study proved the validity of the hypotheses, with a retrieval rate of (93.22%). It also showed the existence of a correlation and significant effects between the variables. The study concluded with several recommendations, the most prominent of which was the need or the Iraqi environment to pay attention to blockchain technology because of its basic and effective role in the success of the internal control units, as well as addressing the changes it faces, preparing for it that will ensure strengthening the internal control system. Moreover, the importance of using the blockchain technology is in facing major future changes and challenges, this new technology will ensure the effectiveness and the efficiency of the internal control, in planning and organizing, monitoring and evaluating processes, in addition to facilitating the auditing processes, and thus benefiting from the results and preparing them to turn into actual application.

The research aims to clarify the relationship between the earnings quality and the complexity of financial reports under the (IFRS9) standard within the Iraqi banking sector. The number of observations was (165), and the researcher relied on measuring the quality of profits on accounting conservatism according to the market value of property rights to the book value. The complexity of financial reporting was measured by the (LIX) index, while the International Financial Reporting Standard (IFRS9) was measured. The research through credit losses concluded that there is a statistically significant negative relationship between the earnings quality and the complexity of financial reports, and that this relationship becomes more negative with the adoption of the International Financial Reporting Standard (IFRS9).

The research aims to indicate the extent of the impact of the transparency of accounting disclosure on the restatement of financial statements within the Iraqi industrial and banking sector. The research sample included the financial reports of some companies and banks listed in the Iraq Stock Exchange, The banking sector (eight banks), the industrial sector (eight companies), and for the period from (2011) to (2021) so that the number of views is (176) views, and the transparency of accounting disclosure was measured through the Standard and Poor’s model. This measure is considered one of the most important and best used transparency measures. As for the restatement of financial statements, it was measured as a dummy variable, the value is given (1) if the company restatement of financial statements (including the basic and uncorrected statements) for a certain period, and the value is given (0) if it is not companies restatement of financial statements. The research found that there is a significant effect of the transparency of accounting disclosure in total and its three dimensions in restatement of financial statements in a positive way. As well as there is a discrepancy in the effect of the dimensions of transparency of accounting disclosure in restatement of financial statements in a positive way for the two dimensions of transparency (ownership structure and shareholder rights) and (financial and non-financial information).

The current research aims to know the effectiveness of organizational behavior and its impact on addressing the intellectual bases of decision makers and the extent of success of applying these two dimensions in the government sector of the city of Baquba represented by the General Company for Electronic Industries in Baquba, where the research problem came in the main question, which is whether the effectiveness of organizational behavior has a statistically significant correlation and impact Moral in addressing the intellectual bases of the decision makers in the researched company, the research community represented by the General Company for Electronic Industries was chosen as the most appropriate field for the success of the research due to the prominent economic and social role that the General Company for Electronic Industries contributes to building the market economy in particular and supporting the national economy in general. The research sample was represented by a group of administrative leaders in the senior and middle management of the researched company, who were selected by adopting a stratified random sample, which is one of the statistical methods used in the research sample, which is 51 individuals from the total research community.
The questionnaire was chosen as the main tool on which the data and information of this research was relied upon, as the questionnaire was prepared, which included three paragraphs distributed over its main parts, and a review of some Arab and foreign standards related to the subject of the research. The "meditative" intellectual rules of decision makers in companies in particular and in society in general is not done through a highly effective organizational approach that carries in the implications of the mechanisms of renewal and development, as well as feedback that would address the imbalance in any society. The General Company for Electronic Industries pays attention to the effectiveness of organizational behavior in parallel with the reflective intellectual rules of decision makers for the following reasons: the ability to learn, as well as the ability to adapt to process towards the right path and to acquire a large amount of external information

The aim of the research is to know the relationship and influence between magnetic leadership and its impact on organizational Embeddedness: an analytical field research in the National Center for Administrative Development and Information Technology / Ministry of Planning. The analytical descriptive approach was adopted by surveying the opinions of the research sample regarding both magnetic leadership and firmness Organizational, and the analysis of the field aspect of the research was carried out through the statistical package (SPSS V.25). The National Center for Administrative Development and Information Technology / Ministry of Planning was chosen as the field of research, where a final sample of (53) individuals was selected from the employees of the National Center for Administrative Development and Information Technology in Baghdad Governorate. Where the research reached several conclusions, the most important of which are: It turns out that the relationship and influence between Magnetic leadership and organizational Embeddedness are positive, moral, and good relationships, and this confirms the importance of magnetic leadership on individuals and their firmness and stability in work. The researcher concluded that the advertising side of the Administrative Development Center is weak, which leads This neglected the center's administrative efforts.

Industrial organizations in general and Iraqi organizations in particular operate within a highly competitive environment, which forced them to work towards providing products that satisfy the needs of individual customers at low costs by adopting the mass customization technique, and this can only be achieved by possessing these organizations of the core capabilities, Therefore, the current research aims to test the role that the core capabilities can contribute to the application of the mass customization technique, and on this basis a theoretical framework was presented to define the independent research variable (the core capabilities) and the dependent variable (the mass customization technique) based on a group of relevant Arab and foreign sources. The research also included a field framework to measure the nature of the relationship and the influence between the research variables, based on a questionnaire prepared for this purpose.
The researcher chose the ready-made garment factory in Mosul – Waladi plant as a field for the current research As for the research community, it was represented by the workers in the researched factory, from which an intentional sample was chosen, represented by (45) of the individuals working in it (factory manager, managers of departments / units, line supervisors, technicians), The answers of the respondents were analyzed using the statistical software (SPSS V.25), The research reached a set of conclusions, the most important of which is (the existence of a positive moral effect between the core capabilities and each of the two approaches (collaborative, transparent)) indicates the possibility of the plant heading the field of research towards adopting these two approaches to apply the technique mass customization, On the basis of this, the research presented a set of proposals, the most important of which is (the plant field of the research if it wants to apply the technique of mass customization, the necessity of adopting one of the two aforementioned approaches or both).

The current research aimed to highlight the role of job satisfaction in job performance. The current study adopted a descriptive-analytical approach to test its hypotheses. The research population consisted of employees in the Ministry of construction and Housing, totaling 239 employees. Various appropriate statistical methods were used to test the hypotheses using the SPSS program. The research results revealed a significant correlation and statistically significant effect between job satisfaction and job performance. The research concluded with a set of suggestions, including improving the incentives and salary system in public sector institutions to align with the prevailing economic conditions and enable employees to satisfy their needs and desires. Furthermore, efforts should be made to develop work relationships and create a suitable working environment as a team and a family between managers and employees and among employees themselves. There should also be attempts to improve working conditions, which lead to increased employee satisfaction levels.

The study's objective is to determine how securitization, one of today's financial instruments, affects banks profitability through its measures of return on equity and return on assets. For a period of ten years, from 2013 to 2022, the ten largest American banks of a global nature were selected as the intentional sample. Using the programs SPSS V.26, E-Views V.12, and EXCEL V.20, a set of appropriate financial and standard tests and analyses were used on the data of these banks to know the relationship and impact between the securitization tool and banking profitability.
The results of the study tests showed a set of results, the most important of which is the existence of a direct and positive correlation and impact of securitization on banking profitability. Banking profitability while taking advantage of the standards adopted by the banks that succeeded in using securitization.

The exchange rate is considered one of the most important economic variables, which plays an important role in the external economic activities of each country in the field of trade, investment, or others. By determining the most important factors that affect the Canadian dollar exchange rate, as it is a function of changes in inflation rates, total foreign debt, short-term interest rate, export value, foreign assets value, total government spending or expenditure at current prices, and the growth rate of gross debt product (GDP), and the value of imports. The study used the ordinary least squares method to estimate the function of the Canadian dollar exchange rate, and that the applied study used unit root tests to test whether the time series adopted in this study contain the unit root, through Augmented Dickey-Fuller tests, and that the Jarque test was relied upon. - Bera) to test the normal distribution of the model, and tests the quality of the model, including the correlation test between second-order errors (LM) and the conditional Autoregressive test for the conditional variance of errors (ARCH). With the aim of identifying and estimating a standard model to analyze the impact of the economic variables of the study on the behavior of the Canadian dollar exchange rate function, in addition to making some proposals. The research came out with a set of conclusions, including that the direct relationship between the value of imports and the exchange rate of the Canadian dollar, and there is an inverse relationship between the external debt, total spending, and the growth rate of the domestic product with the exchange rate of the Turkish lira.

This study examined the effect of each of oil and gas revenues on the one hand, inflation rate and total national expenditure on the other hand, on the volume of domestic saving in the Iraqi economy for the period 1990-2021, using the distributed slow autoregressive model. The study concluded a set of results, perhaps the most important of which is the existence of a long-term relationship Between the variables of the study and the volume of domestic saving, oil and gas revenues also have a positive effect on raising the rates of the volume of saving as it helps to increase productivity and efficiency in the local economy and thus raise the level of local savings. The purchasing power of money and this leads to a decrease in the value of savings over time, and excessive national spending has a negative impact on the volume of domestic savings in Iraq by reducing the availability of credit for private investment, increasing inflation, and eroding public confidence in the government and the economy.

The research aims to test the effect of the independent variable talent management in its dimensions (talent attraction, talent management, talent development, talent retention) on the dependent variable strategic success in its sub-dimensions (survival, growth, adaptation). By adopting strategies for talent management (in polarization, management and retention). As well as the detection of correlation and influence relationships, the researcher relied in conducting his research on the descriptive analytical approach on a sample of the (34) teachers of the University of Anbar, the College of Administration and Economics, in the College of Administration and Economics / Anbar University. Who represent the research community, by adopting the questionnaire as a main tool in data collection, which was distributed to all members of the sample, In the research, a number of appropriate statistical methods were used, which were represented by (the mean, standard deviation, variance, the Cronbach's alpha coefficient and split-half for the mid-section). The most prominent results that were reached were embodied in the existence of a statistically significant correlation between the independent variable (talent management Human) in its dimensions with the dependent variable (strategic success) in its dimensions in the research sample. There is a significant relationship of the effect of the independent variable (management of human talents) in its dimensions, on the dependent variable (strategic success) in its dimensions.

The study aimed to know the impact of strategic leadership practices on strategic success by studying the opinions of administrative leaders in the presidency of Tikrit University. To achieve this goal, the descriptive analytical approach was used, by means of the questionnaire that was designed for this purpose, which collected the opinions of each of (department heads and people) to represent the study community Their number is (99) individuals. The study used the comprehensive sample method to collect data, and the researcher relied in its design on scientific sources and previous studies. And he recommended enhancing attention to the dimensions of strategic leadership practices to increase the strategic success of the presidency of Tikrit University and to enhance the interest of senior leadership in creativity and innovation for the purpose of achieving advancement and growth for the university under study.

The current research aims to identify the extent of the impact of human capital on building the essential capabilities in the office of the Directorate of Education of Salah al-Din Governorate, and to achieve this goal, the descriptive analytical approach was relied upon, and (11) sections were chosen (the Department of General Education and staffing, accounts, resources human resources, management and equipment, exams, planning, sports and school activity, Curriculum Affairs and Educational Techniques Department, preparation and training, literacy, educational supervision). The search included (86) individuals drawn on the basis of the equation N > 50 + 8 (P) as the questionnaire was distributed in a non-random intentional manner 77 of them were retrieved, valid for analysis.
And The research reached a conclusion that the human capital has a significant impact on building the essential capabilities of the Directorate of Education of Salah al-Din Governorate at the macro level of the research variables and its dimensions, as well as knowing that the human capital in the Directorate will contribute to achieving excellence and excellence in performance for the employees who are the focus. The dynamic of organizations to improve the efficiency of productive work, and accordingly the research recommends emphasizing the building of knowledge capacities that contribute to addressing the various failures to serve the educational communities in particular and the customers who visit the directorate in general.

Objective: The current study aimed to know the role of moral leadership in reducing the phenomenon of organizational cynicism, an analytical study of the opinions of a sample of workers in the College of Administration and Economics / Salah al-Din University - Erbil. Where the dimensions of the independent variable included moral leadership (justice, integrity, respect, moral orientation), while the dimensions of organizational cynicism (belief, emotions, behavior) were represented.
Study methodology: The research used the descriptive approach for the purpose of describing the main variables, and using the analytical approach to analyze the relationships and correlation between the variables of the study and its dimensions. an employee. The hypotheses were tested by the computer program (SPSS.Ver.22)
Conclusions and Suggestions: The study concluded that there is an inverse and negative significant correlation and impact relationship at a good level between ethical leadership and organizational cynicism at both the macro and partial levels, which indicates that the more the researched college applies the values and principles of ethical leadership, the more this leads to a decrease or non-proliferation of the phenomenon of organizational cynicism. Finally, the study put forward a set of proposals, the most important of which is working to deepen the moral leadership behaviors of the academic leaders in the college under study because of its impact on the level of sarcasm behavior and its adoption as an administrative method in its management and daily work by carefully selecting and training those who assume leadership and supervisory positions in the college under study.

The research aimed to identify the impact of some external determinants on banking liquidity. The research was based on a set of hypotheses, and a number of financial ratios were used to analyze the historical data of banks (research sample) consisting of (11) banks for the period (2005-2017), and a number of financial ratios were used to analyze the historical data of banks (research sample). Multiple regression method to identify the effect relationship between the research variables according to the EVIES10 programs, and a number of conclusions have been reached through the research, the most important of which are: the existence of a significant inverse relationship between the rediscount rate and bank liquidity. And the research presented a set of proposals, the most important of which are: work to exploit the liquidity and invest the bank’s cash surplus in the internal and external investment fields through an independent committee of financial experts in the bank to determine, measure and follow up the liquidity that the bank faces. That the supervisory authorities work to impose certain percentages of cash and legal liquidity on a regular and regular basis. Regulatory authorities and their impact on liquidity risk management.

The aim of the research is to demonstrate The Effect of dynamic capabilities in improving the performance of educational organizations at the University of Baghdad to prove the research The descriptive analytical approach was used, representing the research community in the faculties of engineering (the presidency of the university, its departments and employees) from which its sample was withdrawn by (165). the results showed that "the use of dynamic capabilities -developed and encouraged- to improve university’s performance through developing and training workers, improving their learning capabilities, and coordinating between jobs and duties assigned to them, The researchers presented recommendations, the most important of which is "despite the high levels indicated by the results tests in the statistical analysis of the dynamic capabilities in the researched university, its senior leaderships had to invest in the high levels of the capabilities of its staffs by giving them independence in performing their duties and practicing their activities."

The formulation of financial policies to control economic imbalances in general and the imbalance in monetary variables in particular, and through mechanisms that work to reduce inflation rates in the economy resulting from increased government expenditures and in an economy that depends on oil revenues, as is the case in Iraq, may face many challenges, due to inflows Unstable cash to diversified trades. The study aims to analyze the monetary effects of fiscal policy in Iraq, and to reach the goal of the study, it is assumed that fiscal policy in Iraq has unsatisfactory monetary effects due to inefficient uses of public revenues. The study relied on the descriptive and inductive approach to analyze the paths of fiscal policy. The study reached a number of conclusions, including that the commitment of the Iraqi government to pay off its foreign debts was behind the decrease in the annual growth rate of the public debt for the period of the study and amounted to (-3.78%).) and (18.36%), and (18.15%) for each of them, respectively. When comparing public expenditures with the gross domestic product, it was found that expenditures exceeded output, causing an inflationary gap, and the average inflation rate reached (10.69%).

The research aims to study the development of the money supply (M2) and analyze its impact on the gross domestic product in the Iraqi economy for the period (2004-2020) in addition to building a standard model in order to measure and analyze the relationship between some developments in the money supply and the gross domestic product in the Iraqi economy for the period (2004-2004). The research relied on the descriptive approach and the quantitative approach based on economic measurement through the application of modern standard methods, as the methodology of the Autoregressive Distributed Delay (ARDL) model was used, and the quarterly data for the period (2004-2020) were used. The most important findings of the research is that there is a direct short and long term relationship between the independent variable (money supply) and the dependent variable (Gross Domestic Product). This means that the high rates of money supply led to an increase in the gross domestic product in the Iraqi economy during the period (2004-2020) that is, an increase in the money supply works to increase the gross domestic product during the research period, The research recommended the need to encourage policies that stimulate growth in the gross domestic product, with the aim of achieving economic stability in the Iraqi economy. These will have a tangible role if they are optimally directed to achieve significant tangible effects on the gross domestic product.

The research aimed to diagnose the impact of monetary policy on foreign direct investment flows in Jordan for the period (1996-2020), using the (Least Squares) method and the method of analysis from general to specific (General to Specific Modeling) and by adopting the software (Eviews 10). The results, the most important of which are that the interest rate in Jordan has a significant but negative effect on foreign direct investment flows, and that the money supply has a significant and positive effect on foreign direct investment flows. The research recommended the adoption of a set of policies and procedures to activate monetary policy in Jordan and remove obstacles that limit its effectiveness. Her tools.

As its adaptive speed in correcting the imbalances and returning to the equilibrium situation in the long term reached (-1.76), while the time period required to correct the imbalance and return to the equilibrium situation according to this factor does not exceed five months only, and this period may be considered very short and optimal through its effect on the average Poverty and work to reduce its rate, and the research concluded the need to adopt a comprehensive strategy to correct the economic imbalances taking place, and to give priority to adopting serious steps by the government to achieve security stability

The main objective of this research is to know the impact of sensory marketing in enhancing the customer's commitment to dealing with the mall, and the researchers adopted the descriptive analytical approach in their research method. The independent variable was represented by sensory marketing and its dimensions (visual marketing, tactile marketing, olfactory marketing, taste marketing and auditory marketing) and the dependent variable, the customer's commitment to its dimensions (emotional commitment, calculated commitment and normative commitment).
The questionnaire was adopted as a main tool for collecting field-related data on the respondents, and a sample of (120) customers of Al-Mansour Mall in Baghdad was chosen to conduct the study.
A variety of statistical tools and methods were relied upon to process and analyze data and information using (SPSS.V.23) and (AMOS: Ver. 20) software in the process of extracting results.
The study reached a set of results, the most important of which are: Sensory marketing has a significant impact in enhancing the customer's commitment as a whole and in all its dimensions.

The research aims to identify the reality of the dimensions of organizational prosperity in the Nineveh Health Department, as the dimensions of organizational prosperity were represented by (intellectual capital, organizational agility, organizational innovation) and to address a problem that the Nineveh Health Department is going through in terms of the availability of knowledge, organizational agility, and organizational innovation for workers. Where the research community reached (450) individuals working in the Nineveh Health Department, and to achieve the objectives of the research, a questionnaire was used to collect data, as (250) questionnaires were distributed from the research community, and the research sample was represented by (199) working individuals as valid answers for analysis, and the research adopted the descriptive approach Analytical with the use of a number of statistical methods such as frequencies, percentages, arithmetic mean, standard deviations and confirmatory factor analysis by adopting the statistical program (SPSS V26) and (AMOS V24) based on the description and diagnosis of the research dimensions by testing the influence relationships between those dimensions according to the hypothesis scheme of the research. One of the most important results of the research is that there is a discrepancy in the level of adopting the dimensions of organizational prosperity in the Nineveh Health Department, and one of the most important recommendations of the research is the need to pay attention to the dimensions of organizational prosperity in the Nineveh Health Department. In order for the department to achieve excellence and prosperity and benefit from its services to all beneficiaries, it must develop programs and policies that are keen to achieve institutional prosperity and apply its principles.

The research aims to highlight the role of the green value flow mapping technique in the optimal utilization of resources and productive capacities for decreasing the services costs in economic units, including universities, for the purpose of sustainable educational services. The research problem was represented by the challenges faced by Iraqi universities, including high costs and time spent on services as well as the inefficiency of measuring costs in line with the rapid developments in information technology as a result of adopting technologies that focus on the financial aspect, which made them unable to achieve the goals of green educational institutions and meet their requirements. In order to achieve the objectives of the research, the analytical quantitative approach was relied on case study at Al-Qasim Green University and depends on the financial and non-financial data (2018-2019) to present and analyze the costs, and then re-measure the costs of the educational service according to the green value flow map of Al-Qasim Green University. the important conclusion is that the applying of the green value flow mapping has a positive role in reducing costs and comparing the current and future value flow mapping. The research recommends the needing to provide allocations for research and innovations that help achieve goals Sustainability, and interest in adopting modern technologies such as the green value flow map in improving performance and creating cost savings.

This study aimed to identify the analysis of the effects of public debt on the economy in Iraq during the period (2010-2020), where data on the variables of the study were collected, and the analytical descriptive approach was relied upon, as the results of the study showed that the increase in public debt rates in Iraq has an impact Negatively on economic growth, which may contribute to an increase in poverty and failure to advance economic growth in Iraq. The study recommended a set of recommendations. The most prominent of which was continuing interest in spending borrowed amounts of public debt on investment and economic growth to reduce problems that may face the volume of borrowing in Iraq, and conducting other studies to identify the impact of public debt on other social and economic variables such as the level of income, fair distribution of income, social welfare, training, and vocational and technical employment. In order to promote economic activity in Iraq.

Federal Iraq has been interested in the promotion of investment and the mechanisms of attracting it. The problem of the research was that there were differences between the advantages and guarantees provided by the federal and regional investment laws to the investor during the research period, and the adopted hypothesis was that the investment laws included advantages and guarantees that may attract foreign investment. The research aims to analyze and evaluate the advantages and guarantees provided by the federal government and the Kurdistan Region to foreign investors in Iraq during the period from 2006 to 2020, and to identify the differences and similarities between federal and regional laws and legislation in this regard. The research seeks to reveal the factors affecting the foreign investor's decision to invest in Iraq, and to study the importance and impact of the advantages and guarantees granted by the federal government and the Kurdistan Region in achieving this goal. As for the method used in the research, data was collected from various sources such as laws, instructions and regulations related to investment in Iraq and its region, and it was analyzed using the descriptive inductive method and comparison between the federal and regional laws. The research reached a set of conclusions, including although the federal and regional laws contain some precise, clear, and comprehensive definitions, they differed in some details of advantages and guarantees. The most important recommendation is: The possibility of the Federal and Regional Investment Commissions to organize joint meetings in order to: Develop a common vision on investment promotion mechanisms, develop a common vision for mechanisms to attract foreign investment, and work to unify some financial, economic and other concepts and terms included in the investment laws and instructions and regulations related to investment promotion and attracting foreign investment.

Multicollinearity poses an undesirable effect on the efficiency of the maximum likelihood estimator (MLE) in Inverse Gaussian Regression Model (IGRM). The Inverse Gaussian Regression Model (IGRM) is used when the response variable is positively skewed and follows an inverse Gaussian distribution. To mitigate this problem, The ridge and the Liu estimators have been developed as an alternative to the MLE. Both estimators possess smaller mean squared error (MSE) over the MLE. the drawback of using the traditional Liu estimator is that in most of the times, the shrinkage parameter d, attains a negative value which is the major disadvantage of traditional Liu estimator. So, to overcome this problem, we propose a new adjusted Inverse Gaussian Liu estimator (MIGLE) for the (IGRM) which is the robust solution to the problem of multicollinear explanatory variables. We compare the proposed estimator’s performance with some existing estimators in the simulation study, and real-life application. Smaller mean squared error MSE criterion shows that the proposed estimator with one of its shrinkage parameters performs the best.