AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : The study aimed to examine the state of accounting information systems in the General Authority for
Taxes, as well as to explore the issue of tax evasion in Iraq and identify the importance of computerized accounting
information systems within the Authority. To achieve the study's objectives, the researcher developed a questionnaire
aimed at gathering opinions from a sample of 60 respondents, including department managers, divisional and unit
officials, tax assessors, and auditors, to demonstrate the impact of computerized accounting systems. After
conducting statistical analyses using SPSS and AMOS, the researcher reached several conclusions. Notably, our
empirical results confirm the significant effect of automated accounting systems on reducing tax evasion. We
recommend that the tax administration prioritize the implementation of accounting information systems across all its
administrative units due to their role in minimizing tax evasion.

Abstract : Nonparametric regression methods and techniques can be used to evaluate the legitimacy of the
assumed parametric model and vice versa, and perhaps to match the regression curve obtained from the techniques.
Nonparametric regression methods can be used to assess the validity of a parametric model without assuming a
specific functional form for the data. They provide flexibility in modeling relationships and can reveal when
parametric assumptions may not hold. The research problem is the increase in the number of people with cancer in
Iraq in general and in Babylon Governorate in particular and the accompanying social and economic effects on the
individual and the state. The aim of the research is to compare parametric and nonparametric regression models and
choose the best one using comparison criteria (Akaike information, Bayesian information, coefficient of
determination). The time series data of cancer patients were analyzed using the R-studio program for (50)
observations of cancer patients for the period (2019-2023/2), and it was found that the non-parametric regression
method (linear spline regression method) is the best, that the number of cancer patients is constantly increasing, and
that the expected number until the year (2030) is(45587).

Abstract : Our paper presents a new and simplified approach to variable selection and estimate coefficients in
Tobit composite quantile regression using the new lasso technique. As an alternative to the Laplace distribution, it is
the use of a new prior distribution made up of a combination of the Uniform distribution and the exponential
distribution. This substitute appears to be a valuable method for increasing forecast accuracy. in this study, a new,
simple, and effective Gibbs sampler algorithm computing method is derived for posterior distributions. Empirical and
simulated data examples demonstrate that our proposed method outperforms the others in all scenarios.

Abstract:In this paper, an expectile regression (ER) approach that includes random effects is suggested in order to
account for the dependence between serial observations on the same subject. Specifically, a random intercept expectile
regression approach is suggested to estimate the allometric model. We outline the suggested algorithm to make
computations easier and provide detailed implementation plans. we use the expectile regression (ER) to estimate the
conditional expectiles of the fish weight given length. We examined white bass data in Lake McConaughy, Nebraska,
using the suggested methodology. the results show that the suggested approach performs better than the others (the
geoadditive expectile regression and the frequentist expectile regression) across different expectiles in terms of the 95%
intervals and RMSE

Abstract : The research aims to study and analyze the most important forms of cooperation and some indicators of
regional partnership between the ASEAN countries that focus on foreign direct investment and foreign trade between
these countries and the outside world. In order to achieve the objectives of the research, the descriptive analytical
approach was used in studying and analyzing the developments in the indicators addressed by the research.
One of the most important mportant results reached by the researcher is that the ASEAN Association has achieved
important results through its integration since its inception despite the difficulties and obstacles it has faced and
continues to face, until the association countries have achieved good development results, as it has become the
seventh largest economy in the world and is expected to become the fourth largest economy in the world by 2030.
This has made it a model to be emulated in regional integration by implementing diversification mechanisms
represented in targeting promising sectors and providing incentives that lead to attracting foreign investments, in
addition to the development in the volume of inter- and external investments

Abstract : The research aimed to study the impact of these shocks on economic growth in Iraq during a period
characterized by the abundance of these shocks, crises, and global, regional, and local disturbances as a result of the
Iraqi economy’s connection to crude oil to meet its basic needs. Any fluctuations that occur in oil prices are directly
reflected in the Iraqi economy, as it embodies the importance of research. In reviewing and addressing an important
economic topic in oil-producing and consuming countries, especially the quarterly countries that depend mainly on
oil revenues and Iraq is one of the quarterly countries, and is a unilateral source in obtaining its national income and
public revenues, in addition to the high percentage of oil revenues’ contribution to the formation of the country’s
output. The gross domestic product, and used the inductive approach to reach the goal of the research, through
descriptive and analytical methods. The research reached a set of results. The impact on economic growth was weak,
and this is due to the quarterly nature of the Iraqi economy, in which oil is the ruling variable in the economy.

Abstract : The research aims to analyze the impact of financial liberalization on some banking performance
indicators in Iraq: bank deposits/broad money supply, return/assets, and return/equity through the performance of the
banking sector represented by monetary policy in support, savings incentive policies that can increase the percentage
of deposits, and credit encouragement policies that can increase the percentage of private credit to the gross domestic
product, as well as enhancing confidence in the banking system, as the confidence of individuals and companies in
the stability and security of the banking system increases the likelihood of depositing money in banks and the
expansion by banks in granting bank credit. The research relied on annual and quarterly data for the period from 2005
to 2022 with the aim of demonstrating the impact of financial liberalization and its impact on some indicators of
banking performance in Iraq through an analytical reading of all variables.

Abstract : This Research seeks to explore the effects of technostress on intentions to adopt augmented reality (AR)
applications in digital banking services, utilizing the UTAUT2 model as a framework to understand key influencing
factors. Specifically, the Research examines the Effect technological anxiety, as well as other determinant variables
such as performance expectancy, effort expectancy, facilitating conditions, security and privacy concerns, trust, and
information quality. The relationships between these variables were analyzed using Structural Equation Modeling
(SEM) through AMOS software. This Research targeted a sample of 300 participants, including users from
commercial and Islamic banks in Iraq, selected through convenience sampling to ensure diverse representation. The
results reveal that technostress significantly and negatively affects intentions to adopt AR applications and reduces
performance expectancy. Furthermore, technological anxiety acts as a negative moderator in the relationships
between various adoption-related variables. Based on these findings, the Research recommends that organizations
work to mitigate technostress and technological anxiety by providing adequate technical support and educating users
on the benefits of AR applications. Such efforts can enhance trust and improve the quality of information provided,
ultimately supporting higher adoption rates.

Abstract : The importance of the research stems from determining the impact of government public
spending on the money supply in Iraq, given the importance of changes in government public spending
and its important role in influencing economic variables, especially the money supply, as following an
expansionary financial policy in Iraq requires knowing how the government is going about financing The
increase in public spending or the fiscal deficit, and from here the research began to determine the nature
of the development in public government spending in Iraq for the period (2004 - 2022), the trends of this
spending, and the extent of its impact on the money supply, as it is extremely important to reach the
effectiveness of its impact on the components of the money supply. For this reason, the results in this area
revealed the superiority of current public spending in its contribution at the expense of government
investment spending in influencing the broad money supply, in addition to its being quantitatively limited
to that influence and in a direct relationship with the money supply, whether broad or narrow, due to the
correlation of the investment spending variable in Iraq. With the problems of its construction and its
connection to the great negligence and reluctance of financial policy in this aspect, in addition to the
findings of the research in the quantitative aspect that there is a statistically significant relationship to the
effect of current public spending without the positive effect of investment spending on the money supply,
whether narrow or broad, in Iraq during the period (2004). -2022), and the research started from the
hypothesis that public spending policy has positive effects on the money supply in the countries sampled
for the research during the period (2004-2022), and the inductive approach was used, and the impact of the
relationship between the money supply and public spending in Iraq was measured and analyzed using a
method of Econometric analysis. The results showed the presence of cointegration between the variables
of the study (the presence of two vectors of cointegration between the money supply in the broad sense and
public spending for the period 2004-2020) in Iraq, as the cointegration test was used according to the
method of Johannes Jusselus, which consists of two tests, which are the test trace and the value test. Great
eigenvalue test Maximum. Changes in the factors affecting the money supply play a role, whether positive
or negative, which is reflected in the country’s financial and monetary capacity. Therefore, priority must
be given to monetary policy through the central bank to control the size of the money supply, in addition to
the necessity of coordination between the factors contributing to changing the broad money supply. (M2),
especially expansionary and contractionary ones

Abstract : This research aims to develop an efficient model for high-dimensional data analysis by integrating the
Bayesian Lasso method with Sliced Inverse Regression (BLSIR). The main problem addressed is that traditional
methods, such as Ordinary Least Squares (OLS), struggle to handle data with many explanatory variables, especially
in the presence of outliers or multicollinearity. By employing the BLSIR model, the results show that this method
achieves higher accuracy in estimating significant variables and reducing the negative impact of non-influential
variables compared to LASSO, SIR, and BLASSO methods. The model was tested on real data related to nonalcoholic fatty liver disease, where BLSIR outperformed other methods in minimizing the Mean Squared Error
(MSE) and Mean Absolute Error (MAE). This model shows significant improvements in handling high-dimensional
data, offering better accuracy and variable selection. Its application in non-alcoholic fatty liver disease analysis
proves its potential for broader use in various scientific and medical fields. Based on these findings, we recommend
applying this method in other fields to analyze multidimensional data. The implementation was carried out using the
R language program.

Abstract : This study aimed to measure the impact of interest rate risk on the financial performance of banks
through a series of historical data for a sample consisting of (10) commercial banks listed on the Iraq Stock Exchange
for the period (2014-2023), The study dealt with one of the important influences on the overall financial performance
of banks, which is interest rate risk, after which it plays an important role in the subject of financial and banking
investment, and then affects the value of funds, whether in the form of assets or bank requirements. For the purpose
of achieving the objectives of the study, the interest rate risk indicators (asset gap, relative gap, gap ratio, and net
interest margin) were adopted, while the variables of the dependent variable (bank performance) were represented in
(adequacy of property capital, rate of return on equity, rate of return on assets, and rate of return on deposits)The
Statistical Program (SPSSvr.24) Was Also Used When Using The Program (Exile) To Measure The Impact Of Each
Independent Variable Indicator On Each Of The Variable Indicators Of The Sample Banks. The study reached a set
of conclusions, the most important of which was that the change in the interest rate has an impact on the values of
both assets and liabilities and, therefore affects financial performance. In light of this, the study reached several
recommendations, the most important of which is the management of banks needs to provide a comprehensive
framework for monitoring and measuring interest rate risks. Therefore, banks need to closely integrate business
strategies and the work of asset and liquidity management to assess the types of risks facing financing and to regulate
management dynamically and effectively for the purpose of risk management

Abstract : This study's objective is to determine the impact of aspects of downsizing { administration procedures,
support programs, selection criteria, Communication channels, job security) on the surviving workers' morale using
data obtained from a sample of 118 Workers in the Diwaniyah textile factory. It was found that layoffs affected the
worker's morale who survived the layoff process, and the data was analyzed using multiple regression equations.
The results practical to the study showed a significant effect of layoffs on the surviving worker's morale.

Abstract : The purpose of the current research is to provide a proposed framework for implementing the program
and performance budget in Iraq at the Diwaniyah Municipality Directorate. The Iraqi economy is considered one of
the interconnected economies, as the country's economic policies depend on oil exports. Iraq has also relied on a
government accounting system since 1976, in addition to decades of formulating financial and economic policies
based on preparing and implementing the traditional budget (budget items and expenditures). The Accounting
Principles System of 1940 and its amendments form the basis for this system. Due to the application of the
traditional budget that depends on inputs without linking them to outputs, these systems are not compatible with the
broad change and transformation witnessed by the Iraqi economy. The decision to select the Diwaniyah
Municipality Department led to a number of conclusions, the most important of which is the necessity of dealing
with expenditures and revenues through centralization, which hinders the achievement of budget objectives,
especially after the budget was approved and ratified with very large amounts exceeding (one hundred billion dollars
annually). One of the most important recommendations reached by the research was to shift from budget items and
expenditures to program and performance budgets. This is due to the fact that traditional budgets do not provide
oversight over projects and programs, and play a smaller role in rationalizing spending, controlling efficiency, and
monitoring performance.

Abstract : The general budget deficit is one of the problems that most countries in the world suffer from, especially
Iraq, and this is what prompted the Iraqi government to cover this deficit through two types of borrowing, which are
internal and external borrowing, which leads to an increase in its public debt. The Iraqi governments after 2003 have
tended to follow an expansionary financial policy, which resulted in a planned financial deficit in the Iraqi public
budgets, which was negatively reflected in the trend towards internal public debt. Here came the importance of the
research to clarify the relationship between the general budget deficit and internal public debt. The aim of the study
was to shed light on the causes of the general budget deficit and the methods of financing it and to determine the
causes and sources of financing that debt in order to analyze the relationship between the general budget deficit and
internal public debt in Iraq for the period (2005-2022). To reach this, the relevant data were analyzed, and standard
quantitative analysis was used to clarify this relationship based on the statistical program (12) EVIEWS), and a set of
conclusions were reached, the most important of which was the continued existence of a financial deficit in the
budget, which was reflected in the increase in the size of the internal public debt in Iraq, during the above search
period

Abstract : The research aims to measure the impact of the Central Bank's policies in confronting external shocks
represented by imported inflation in Iraq through the performance of the Central Bank represented by monetary
policy based on traditional and innovative monetary tools, as well as enhancing confidence in the banking system, as
government's confidence in the Central Bank's procedures can play an important role in mitigating the effects of
shocks. However, the choice depends on the Central Bank's ability to determine the quality of monetary policy in
Iraq. The research relied on annual and quarterly data for the period (2005 - 2022) with the aim of demonstrating the
role of the Central Bank and its impact in confronting external shocks through a quantitative and analytical reading of
all variables and determining the type and extent of the relationship. Using advanced standard methods and
approaches, in addition to identifying the characteristics of the time series of these variables, the stationarity tests, the
Co integration test, the VECM error correction vector model, the ARDL autoregressive distributed lag model, the
Granger Causality test, and the Variance decomposition analysis were applied.

Abstract : Austerity policy is one type of financial policy that revolves around reducing the volume of
government spending or increasing taxes with the aim of reducing the government’s general budget deficit and
reducing the escalation of government debt as a percentage of gross domestic product (GDP). The governments
resort to austerity policies during periods of recession or a sharp decline in levels of economic activity in order to set
a certain limit to the fiscal deficit and the government’s ability to finance it with the aim of increasing output rates
and increasing job opportunities by increasing private sector confidence and increasing investments, the banking
system can play an important role in addressing austerity policies. Banks can help finance investments and projects
that aim to stimulate economic growth and provide job opportunities. Banks can also help reduce borrowing costs
for governments, companies, and individuals. It can contribute to improving the ability of governments to finance
public expenditure programs, improving the financial situation of companies and individuals, and stimulating
consumption and investment. In addition, it can help enhance transparency and accountability in the financial
system. This could reduce the financial abuses and corruption that exacerbate the problems of austerity.

Abstract : This research aims to demonstrate the impact of credit risks on the continuity of profits, as the
continuity of profits is one of the most important goals that banks seek to achieve worldwide, as it is linked to
protecting depositors' money and paying all obligations on time. The continuity of profits is affected by a set of
factors, perhaps the most important of which is credit risks, which are one of the biggest challenges facing banks, as
these risks arise due to the rapid technological development witnessed by the banking sector, as credit risks are an
integral part of the work of any bank and banks are exposed to credit risks to varying degrees according to the
financial policy of each bank, and their impact on the continuity of profits varies according to the methods used to
confront them. The research was conducted on (2) commercial banks listed on the Iraq Stock Exchange for the
period (2019-2023). To achieve the research objectives, the researcher relied on the deductive approach by taking
advantage of sources and periodicals to complete the theoretical aspect in a way that enhances the ideas of the
research and the inductive approach by relying on the annual financial statements of banks The research sample as
well as some consultations, as many financial indicators were used to measure the research variables, also using
many statistical analysis methods in line with the research objectives, as (simple regression) was employed within
the statistical program environment (Eviews 9) to test the research hypotheses.
The research reached a set of conclusions, the most important of which are the existence of an inverse correlation
and a statistically significant moral effect between credit risks and profit continuity, as the research showed that
credit risks have a significant impact on profit continuity.
The research summarized a set of recommendations, including maintaining a good and high level of profit continuity
by increasing capital due to its important role in raising the level of profitability and liquidity, which leads to
maximizing the wealth of owners and protecting the money of depositors who represent the goals of profit
continuity in banks. ract

Abstract : This research examines the impact of financial flexibility in the Iraqi banking sector by
analyzing the relationship between various financial ratios and performance indicators. Specifically, it
investigates how the debt-to-equity ratio, quick liquidity ratio, and cash ratio affect banks\' profit margin
and revenue capacity. The study addresses the main question: How does financial flexibility influence
profit margins in the Iraqi banking environment? To answer this, the research analyzed data from 10
banks out of 45 listed on the Iraq Stock Exchange from 2017-2022. The sample included banks such as
Al-Mansour Investment Bank, Middle East Iraqi Bank, and Iraqi Commercial Bank, among others.
Using SPSS, Excel, and Eviews for data analysis, the research concluded that certain banks
demonstrated an ability to withstand external shocks by maintaining high liquidity levels and adopting
moderate financial leverage policies. These banks, by implementing a flexible financial policy,
performed better compared to others. The study emphasizes the importance of financial flexibility in
helping banks to manage crises effectively. It recommends that Iraqi banks adopt financial flexibility as
a strategic approach to improve their resilience, enabling them to face and overcome financial
challenges more effectively.

Abstract : The current study aims to clarify the cognitive foundations related to the product life cycle costing
technology to reduce costs and increase quality, as the current product was designed according to customer
requirements. This is done by drawing a clear picture of the product characteristics in the early stages of its design,
which contributes to improving the product's value and reducing its cost, increasing its quality, and thus enhancing
customer satisfaction. This approach contributes to achieving a competitive advantage by measuring the cost of the
product at each stage of its life cycle. This technology will be applied in the Kufa Cement Factory, with the aim of
implementing one of the modern strategies represented by the product life cycle, which helps reduce production
costs, as some costs are reduced in the planning and design stage, while others are reduced during the production
stage, and the application of the product life cycle costing technology works to reduce total costs starting from the
planning and design stage until the final product .
The research concluded that the product life cycle costing technology reduces costs in the entire production process.
The laboratory (the research sample, Kufa Cement Factory) recommends applying this technology to invest in
tracking and allocating costs in a sound manner, which leads to achieving profits and then achieving a competitive
advantage.
The research concluded that the product life cycle costing technology reduces costs in the entire production process.
The laboratory (the research sample, Kufa Cement Factory) recommends applying this technology to invest in
tracking and allocating costs in a sound manner, which leads to achieving profits and then achieving a competitive
advantage.

Abstract : The research aims to study, analyze and explain the relationship between the six sigma approach and
improving the quality of internal auditing. An applied study for a sample of banks listed on the Iraqi securities
market. The research sample included eight banks for the time period from (2023 - 2024), where the researcher
relied on two lists. An examination of the two basic variables in the research. The first aspect is the independent
variable represented by the Six Sigma approach using the implementation stages known as (DAMIC) and the
aspects that lead to improving the quality of internal auditing. Commitment to applying the standards of professional
practice issued by the Institute of Internal Auditors (IIA). The study found that there is a direct, direct effect of the
variable Six Sigma on the variable internal audit, and that increasing Six Sigma by one unit leads to an increase in
internal audit by 0.984. That is, applying the Six Sigma approach as a management approach in the banking sector in
a way In general, the internal audit department in particular contributes significantly to improving the quality of
internal auditing in the banks sampled by the research, through applying the professional practice standards for the
internal audit function issued by the Institute of Internal Auditors (IIA) and its standards (attribute standards and
performance standards), which helps in performing the audit function and tasks. Internal auditing has a high level of
quality. Accordingly, the researcher recommends that the banks in the research sample apply the Six Sigma
methodology as an effective mechanism to achieve a high level of quality, such as improving the quality level of
internal auditing and achieving accurate and reliable financial outputs.

Abstract : The purpose of this paper is the derivation of the system reliability formula in the stress resistance (SS) model when strength X and stress Y are independently random variables, and it follows the Generalized
Exponential Distribution of the model; (R_((s,r))=P(┤ at least s of X_1,X_2,…,X_r exceed ├ Y)), when X and Y
follow GED, with estimating the reliability of the system stress-strength model via different estimation methods
under the name Maximum Likelihood Estimator and Bayesian estimation, Finally comparisons of the proposed
estimation methods using the Mote Carlo simulation based on the criteria of mean squared error.

Abstract : The aim of the current study is to test the direct and indirect effect of abusive supervision through its
dimensions (Active-aggressive abusive supervision and Passive-aggressive abusive supervision on the procrastination
at work behavior, represented by its dimensions (Soldiering and Cybrslacking) through the modifying role of
psychological resilience with its dimensions (efficiency, growth and development, and optimism), and for the
purpose of collecting data, the study relied on the questionnaire as the main tool. To achieve the goal of the study,
(149) net individuals working in four private hospitals in Al-Diwaniyah Governorate were targeted, with a total
population of (176) individual workers. The study administration distributed to them (the questionnaire form) to
survey their opinions about the variables of the study, the questionnaires valid for analysis were (110). as a set of
statistical methods were used, namely: the test of normal distribution, confirmatory factor analysis, test of validity
and reliability, weighted arithmetic mean, standard deviation, and relative importance. By adopting statistical
programs (SPSS V. 25, AMOS V. 25), the results proved the validity of the study’s hypotheses, and the study came
out with a set of results, perhaps the most prominent of which is that abusive supervision directly affects
procrastination at work behavior, in addition to that psychological resilience contributes to modifying The
relationship between abusive supervision and procrastination at work behavior.