Journal of Baghdad College of Economic sciences University

The goal of the research is to clarify the nature of the correlation and influence between competitive pressures (the independent variable) and strategic renewal (the dependent variable), the research was applied in the premium class hotels in Baghdad. The number of members of the research sample was (99) managers working in (6) hotels of the (excellent) class in Baghdad, namely (Al-Rasheed Hotel, Ishtar Hotel, Meridian Hotel, Al-Mansour Hotel, Babylon Hotel, and Baghdad Hotel). Statistical analysis was carried out using the AMOS statistical program. And there was a high competitiveness regarding the service provided by hotels from the respondents’ point of view, and there is a link and impact of competitive pressures in strategic renewal, and that managers pay exceptional attention to the topics (competitive pressures and strategic renewal) and should be included in their strategic directions, and the questionnaire was the main tool for collecting data from Respondents, the research reached a number of results, one of the most prominent results is the existence of a statistically significant correlation between competitive pressures and strategic renewal, as well as the presence of an impact of competitive pressures on strategic renewal at the macro level and at the level of sub-dimensions.

The aim of the research is to find out the impact of the value engineering method on green manufacturing practices An experimental study in the manufacturing of midwives and aluminum in the province of Thi Qar research area, represented by (14) production factories all affiliated to the Iraqi Ministry of industry and minerals, and for the purpose of developing the quality of the products of the factories studied and reengineering their processes to improve manufacturing practices in them, the most important of those practices are green manufacturing practices, and to achieve the research goal, the descriptive analytical approach was used by adopting a questionnaire form to collect the necessary quantitative data, which represents a measure of research, as the total research community reached (350 according to the data of the examined factories, then the target community was determined The questionnaire was distributed to the sample based on the simple random sample Method, as the sample size reached (179) individuals, the questionnaire forms were retrieved and the valid ones for statistical analysis reached (175). for the purpose of testing the research hypotheses, a set of statistical methods was adopted, relying on the statistical program (SPSSV.25) in the analysis of the results . The research reached a set of conclusions, the most important of which was : the presence of a statistically significant impact of the value engineering method on green manufacturing practices in the aluminum and midwives industry in the province of Thi Qar in question, and the results confirmed that the dimensions of the value engineering method together explain (34%) of the changes in green manufacturing practice

This research aims to verify the existence of an impact of the innovative ability on the customer satisfaction of the Asiacell mobile communications company in Iraq, and the problem of the study is the presence of some shortcomings in the level of satisfaction of the customers of the Asiacell communications company, where the company needs innovative activities and ideas in the marketing field in order to achieve the level of High satisfaction of its customers, which enables it to achieve superiority over its competitors.
The researcher adopted the descriptive analytical approach, and used the questionnaire as a basic tool for collecting information. The study started from a set of hypotheses that were tested by AMOS and SPSS programs, after which the data obtained from a deliberate sample of managers and senior and middle management officials in the company under study were processed. The sample size was (96) respondents. One of the most important conclusions reached by the researchers was that the management of Asiacell company is clearly interested in the variable of innovative ability and all administrative levels by encouraging innovative initiatives for employees and managers and providing an organizational climate that stimulates the production of creative ideas.

The current research seeks to lay the foundations of scientific to hilp the leaders of the University of Baghdad to reach an objective and integrative understanding, through briefing them on the conceptual and applied aspects and briefed them on the latest findings of management concepts in the third millennium on lean leadership and organizational change ,as the research aims to present theoretical concepts related to research variables and recognition in addition to diagnosing the relationship between the lean leadership of the university and the organizational change it adopts and exploring the nature of lean leadership and it dimensions in change University of Baghdad.A number of recommendatios have been developed based on the findings of the research, the most important of wich should be the University of Baghdad to pay attention to its current leaders, especially as it has expertise and knowledge through the years of experience and scientific achievement, and work on cross-fertilization of those experience to appoint new individuals without accreditation on gender, the criterion is competence and merit, wich correrpondsto the jop description of those jop

The current research aims to know the degree of influence of ethical leadership on strategic decision-making in the local administration of Baghdad governorate. To achieve this goal, the descriptive approach was relied on, and the questionnaire was used as a main tool for data collection. The questionnaire was distributed to a sample of managers of upper and middle departments (mayors, district managers, department managers, assistant directors of departments, and people’s officials), totaling (146) individuals. A number of statistical techniques were used within the programs (AMOS.V26, SPSS.V26) such as the weighted mean, standard deviation, coefficient of variation, and path analysis to process the collected data and reach the results to achieve the research objectives, and the most important results that were reached are the existence of a relationship A direct and significant impact of ethical leadership on strategic decision-making, and the research came up with a number of recommendations, the most important of which is the need to realize managers at the different levels Administrative with the importance of the impact of ethical leadership on strategic decision-making that is achieved practically and financially, and that this influence requires the embodiment of awareness in the processes of making and implementing strategic decisions.

The research aims mainly to identify the extent of the impact of soft leadership in its dimensions (vision, communication, emotional intelligence) on the performance of business organizations in private banks in the city of Baghdad. The problem of the research lies in the following main question: Is there an impact of soft leadership on the performance of business organizations in banks The research, and for the purpose of achieving the goal of the research, the descriptive analytical approach was used and a questionnaire was prepared to collect the necessary data, which is a measure of the research, and the questionnaire was distributed to a sample that was randomly taken according to (Stephen Thompson) equation from the research community consisting of administrative leaders working in private banks in Baghdad , where the sample size was (118), and to test the research hypotheses, a set of statistical methods were adopted and the statistical program (SPSS.V.25) and the (AMOS) program were adopted. Active and essential in the performance of business organizations in banks, the research sample.

The current study seeks to verify the role played by knowledge management in creative fluency, and the study tried to answer the questions that express the problem of the study, including whether there is an effect between marketing knowledge management and creative fluency in the private colleges investigated in a sample of private colleges in the province of Baghdad, and the study relied on The questionnaire as a measure of the study variables and the effect of them was tested by selecting an intentional sample that included (189) of the senior administrative leaders of the colleges and universities surveyed (Dean, Associate Dean, Heads of Departments, Department Reporters) and some statistical methods were used for the two ready programs (25.AOMS.V.25). , SPSS v), the current study aims to clarify the importance of marketing knowledge management in enhancing creative fluency and assessing the reality of variables in the researched private colleges and universities. The results showed a statistically significant effect (for the dimensions of marketing knowledge management in creative fluency). The results showed that there was a significant effect between the two dimensions (customer knowledge, practical knowledge) in (creative fluency), while the remaining dimensions represented by the two dimensions (competitor knowledge) showed The results had no effect on creative fluency. The most prominent recommendations were that the management of the colleges and universities surveyed should benefit from the management of marketing knowledge during obtaining and exchanging knowledge with students to understand their behavior, habits and requirements, making them partners in creating that knowledge in order to provide services that meet those requirements and enhance the satisfaction and loyalty of students and strengthen relations and cooperation between them.

The research aims to study the impact of digital technology formulas on the development of the travel and tourism companies` performance in Baghdad Province, Al-Rusafa Side. The world has witnessed remarkable transformations in technological development whose impact is clearly apparent via the alteration of services rendered by companies to the tourists, the companies endeavor to develop their services, to improve their productivity through the speed factor, the quality of the services delivered and the reduction in costs making them competitive in the labor market.
The ultimate objective of this research is to upgrade the tourists companies` performance and to guide the companies to render better services to the tourists. To realize that objective, the researcher collected data for the field study via the distribution of sixty questionnaires on a selected sample of companies compatible with the number of tourist companies authorized in Baghdad Province (their original number is 275). The collected data are statistically analyzed utilizing SDSS program.
One of the most important findings revealed that there is a significant impact indicated by the sequenced decline of the third secondary variant (the smart phones and computers) on the development of companies` performance based on the sample analyzed. The most vital recommendations made are that the travel and tourists companies have to respond positively to the modern digital challenges and that they have to adopt novel techniques to render distinctive and unique services of high standards.

The aim of this research is to determine the effect of work environment conditions on the performance of workers in Lebanese private hospitals in North Lebanon during the Lebanese financial crisis. A sample of 95 employees of various positions in private hospitals in North Lebanon (Northern Hospital, Moawad Hospital, Our Lady Hospital, North Lebanon Hospital) was studied. The descriptive analytical approach was chosen for this research. The data was analyzed using the SPSS statistical program, and descriptive and analytical statistics were used in the analysis process. The results showed that there is a direct, statistically significant effect of the physical and behavioral conditions of the work environment on the performance of workers in private hospitals in northern Lebanon during the financial crisis in Lebanon.

The study seeks to study the main promotional mix elements and its impact on the growth of hotel's demand in the Al Mansour Hotel in Baghdad city, by focusing on the promotional mix elements, it helps to inform guests about the product or service that offered.
The search variables interacted with the promotional mix elements and the growth in the volume of hotel demand in a framework of research, through it , the development of promotional elements can be adopted and invest in the size growth demand of hotels on an ongoing basis, the research based on a specific questionnaire for the purpose of the study. It was distributed to the workers in hotel, which adopted (20) questionnaire out of (20), The researcher concluded that most of the sample views was Focus on advertising as the most effective means, as if it affects in recipient mind because it leaves a positive or negative impression that motivates him to buy the service or the product or to abstain, a number of important recommendations were made, including: searching for innovative policies and ideas in various kinds of advertisement because of its influential role increasing the volume of hotel's demand in a way that creates the desire to buy and avoid the traditional methods.

Economic diversification means the process of diversifying the production structure and creating new income-generating sectors so that the total dependence on the revenues of the main sector in Iraq, which is the oil sector, decreases. To raise the rate of economic growth. Therefore, the research aims to study the importance of adopting the strategy of economic diversification by knowing the impact of the main sectors represented in the industrial, agricultural and service sectors, as well as other variables in the gross domestic product in Iraq during the period 1990-2021, based on the hypothesis that increasing the contribution of Economic sectors other than oil in the composition of the GDP vocabulary contributes and plays a very important role in raising the rate of economic growth, and in order to prove the hypothesis of the research and then rely on the ARDL model to perform multiple regression using time series data and for the mentioned period. Including showing the significant and positive impact of the variable values of industrial output X1 in raising the rate of economic growth in the short and long terms, while the significant and positive impact of the values of agricultural output X2 appeared in the short term, but the effect of this variable was not positive in the long term, and the effect of the sector variable did not appear Service X3 in the short term, but it appeared with a significant and positive effect in the long term. Reaching a number of conclusions, the most important of which was that the Iraqi economy faces major structural imbalances due to its dependence on extracting and exporting crude oil, as well as internal and external challenges that prevent its diversification. We also recommend providing an appropriate investment climate for local and foreign companies.

The research aims at the importance of relying on virtual reality in improving the quality of financial information for the purpose of rationalizing investment decisions.
And for the purpose of achieving the objectives of the research, the current reality of financial information was evaluated and treated based on a proposed model that shows how to rely on virtual reality technology that shows the quality of financial information for banks listed in the Iraqi Stock Exchange for the purpose of rationalizing decisions.
Several conclusions were reached, the most important of which is that the application of virtual reality technology leads to improving the quality of financial information for the banks of the research sample for the purpose of rationalizing investment decisions.
Many recommendations were reached, the most important of which is relying on virtual reality to improve the quality of the financial information of the research sample banks for the purpose of rationalizing investment decisions.

The aim of the research is to propose a mechanism for the integration of Iraqi banks according to their ranks, and their financial capabilities. The arrangement of Iraqi banks and the degree of their efficiency and qualification for integration using the logistic regression model. The results indicate, according to the logistic regression, that the percentage of banks that are able to merge is (95%) of the total banking sector as a whole, and other banks are merging with efficient banks.
The study recommended by proposing that the (6) commercial governmental banks, and their financial and financial status, are good, to be merged to form one governmental bank in the first stage, and operate under the umbrella of commercial banks , the 24 traditional private banks, to be merged, to be Number of banks resulting from the merger (6).

The success of any bank in the long term depends on an effective system in dealing with credit problems to ensure that the level of expected losses from repaying the loan is reduced, and this depends on the efficiency of its risk management system, and in conjunction with the general orientation of Iraqi banks towards the application of international standards, especially the International Financial Reporting Standard IFRS 9 In addition to the instructions of the Central Bank of Iraq for the year 2018 regarding the development of expected credit losses models and authorizing bank departments to adopt a method of calculating credit losses in a way that is consistent with the nature of the bank’s activity, which necessitated the existence of a risk management system capable of addressing the obstacles that may face the bank, especially in the field of credit. The research aimed at explaining the role of risk management in predicting risks in general and credit risks in particular, and its effectiveness in predicting expected credit losses. Confronting risks, minimizing their impact, and predicting the consequences of risks that may face the bank .

This research paper aims to know the role of the policies and procedures of the International Auditing Standard (220) Quality Control and its reflection on the audit process of audit companies and offices in Iraq, which contributes to increasing the required quality and avoiding cases that undermine the independence and impartiality of the auditor, and emphasizes the role that these policies play in customer acceptance. Assessing the risks that result from the wrong acceptance of the customer, and providing the efficient human resources required to complete and succeed the audit process amid continuous monitoring and documentation to ensure compliance with the quality control policies and procedures represented by the international auditing standard (220). The results reached through this paper are as follows: (1) Audit quality means “the ability and independence of the external auditor to make an appropriate and reliable judgment about the annual financial statements prepared on the basis of accounting policies. (2) The results of statistical tests showed general agreement about the relationship between the policies and procedures of the International Auditing Standard (220). Strengthening the auditing processes of audit firms and offices As for the recommendations, they are as follows (1) Emphasis on the commitment of audit firms and offices to implement policies and procedures International Auditing Standard (220) Quality control, and the emphasis on its application amid strict control procedures. (2) The professional organizations supervising the audit profession confirm the independence and impartiality of auditors of auditing companies and offices because of its role and impact in enhancing the audit process.

The research aims to study the Financial Management and Public Debt Law No. (95) of 2004, And the extent to which it is consistent with the requirements of the International Accounting Standards in the Public Sector (IPSAS), In order to achieve this, the descriptive analytical approach was adopted to study the law of financial management and public debt and to determine the main dialogue and its consistency with the requirements of international accounting standards in the public sector in order to increase the effectiveness of the government accounting system applied in economic units through the use of relevant international accounting standards. Therefore, the researchers concluded that there is a significant difference between the international governmental accounting standards and the Law of Financial Management and Public Debt No. (95) for the year 2004 in terms of the foundations of measurement, presentation, disclosure and classification of revenues and expenditures, As for the most important recommendations, the need to adapt the law of financial management and public debt with international accounting standards in the public sector through the development of accounting records and books for the government accounting system in line with the requirements of the economic and political environment in Iraq, as well as the need for government institutions and organizations to establish training courses and seminars for those in charge of accounting work to enable them To be informed of the developments and developments in accounting and the mechanism of applying international accounting standards for the public sector in Iraq.

The aim of the research is to identify the areas of social responsibility accounting in industrial companies and their role in providing a modern accounting model to measure social cost and social return in them, as well as clarifying the importance of accounting conservatism for companies that are interested in this type of accounting and its role in adequately reducing risks and cases. The practical application of research in the Ibn Sina Chemical Factory of the General Company for Mining Industries in Baghdad to verify the existence of a relationship between the areas of social responsibility accounting and accounting conservatism in the researched company, where a questionnaire was distributed to a sample consisting of (50) of its employees. The type of random sample and the field study was conducted between (5/3/2022 until 15/3/2022) in order to deal with the data obtained through conducting statistical analysis according to the (SPSS v25) program on it, where it was found that there is a significant correlation between accounting Social responsibility in its fields (human resources development, community service, interest in the development of natural and environmental resources, gaining customer satisfaction) with the accounting reservation in the researched company, As well as the existence of a positive and moral impact of the social responsibility accounting on the accounting reservation. The research recommended a number of recommendations, the most important of which was the need to train administrators and accountants in the areas of social responsibility accounting, which are consistent with the emerging changes in the world today, and encourage the creation of modern models for social responsibility accounting in line with the accounting conservatism policy in companies

Background: The coronary arteries are essential in transporting blood to the heart, as it is through the blood that the heart brings in sufficient oxygen to carry out its function. Coronary artery disease occurs due to hardening and blockage in the cavity of these arteries. It is a severe disease that affects people of old age and occurs suddenly without warning.
Objective: Employing machine learning algorithms to diagnose this disease is a severe concern that must be diagnosed early in patients, as neglecting it leads to death.
Methods: Through this study, machine learning algorithms (RF, SVM, NB, LR, SLR) were used as an appropriate solution in the early prediction of coronary heart disease, thus assisting specialists and healthcare workers in the early detection of coronary heart disease. This disease will reduce the severity of the disease and reduce the number of deaths that occur due to this disease. Clinical characteristics indices were used for a group of 303 subjects, adopted from a study conducted by R. Alizadehsani et al [1], to predict CAD, where 216 subjects are confirmed with CAD and 87 are not.
Results: This study found accuracy effects for the involved algorithms (RF, SVM, NB, LR, SLR) which are 78.69%, 72.13%, 45.90%, 81.97%, 83.61%, respectively. The AUC value was (79.3%, 67.3%, 85.9%). %, 70.5%, 80.1% (respectively).
Conclusions: It is concluded, after many comparisons between the machine learning algorithms that are operated and in the light of what is appropriate to the subject of this analysis, that the most suitable algorithm in terms of model accuracy in performance is the Simple Linear Regression (SLR) algorithm with an accuracy of 83.61% and an AUC value of 80.1%.