Journal of Baghdad College of Economic sciences University

The current study aims to identify the impact of Organizational Munificence on cohesion among workers in the Nineveh Roads and Bridges Directorate. (Common Culture - Absence of Negative Conflicts - Diversity Management - Controls) This study comes within the framework of a problem that stems from the question (Does the organizational Munificence of the starting point represent the basis for the approval and validity of the process of cohesion among employees at the level of the organization in question?) And the questionnaire was used as a tool for collecting private data By measuring the variables of the study through the paragraphs embodying its dimensions, and these dimensions were covered through (32) paragraphs, noting that this questionnaire was distributed to (30) individuals and their answers were valid for analysis. Standard) and ready-made computer programming (Spss v.25). The study came out with a number of conclusions, the most important of which is the existence of a significant relationship and influence between the two variables (Organizational Munificence and cohesion between workers).

The research aims to know the impact of "investment in organizational architecture" through the application of a sample in the "Ministry of Science and Technology", which is one of the important governmental institutions to achieve the goals. The research used the "descriptive" approach, and relied on the "resolution" as a main tool for data collection, where the research community was (115) between heads, departments and managers of people, where (90) "questionnaires" valid for analysis were distributed, which consisted of (40) items It was completed; It was designed based on a set of foreign standards, and the data was also processed using a set of "statistical methods" appropriate to the nature of the research "spss, AMOS V.25", and the research reached the results of a relationship, correlation and impact between "investment and organizational architecture in the Ministry of Science and Technology", Among the "most important recommendations" is the Ministry's call, under consideration, to pay attention to "investment in the development of organizational architecture", by focusing on its dimensions, represented by "strategy, goals, technology, and organizational culture".

The research aims to identify the importance of organizational activity in achieving the dimensions of the architectural philosophy of business intelligence systems in the company for the general food industries, as the various variables showed the importance of organizational behavior to achieve the dimensions of the architectural philosophy of business intelligence systems, whether in international or local companies. What is the role of organizational behavior in the dimensions of the architectural philosophy of business intelligence systems.” In order to answer this question, a hypothetical model was developed that reflects the relationship and impact between organizational behavior and the dimensions of the architectural philosophy of business intelligence systems. Managers of departments and people, where the research reached a number of results, the most important of which is the existence of a correlation relationship between organizational behavior
And the dimensions of the architectural philosophy of business intelligence systems in the company under study, as the relationship was positive and strong.

The study aims, through its chapters, to demonstrate the impact of strategic intelligence in its dimensions (forecasting - systemic thinking - future vision - partnership - Stimulate), on Entrepreneurial Orientation in its dimensions (Competitiveness, Take Risks - Reactiveness - Innovation). It was conducted at the Iraqi University, and the problem of the study crystallized in a number of questions, including the extent to which the administrative leaders in the researched university use strategic intelligence and its impact on human resource management strategies. On an intentional sample of administrative leaders at the university under study, the sample size was (172) people, and to test the research hypotheses, statistical programs were used (Excel) and (SmartPls V.3.3.9).
One of the most important conclusions reached by the research is the presence of a significant effect of strategic intelligence in its dimensions on Entrepreneurial Orientation. The most prominent recommendations of the study were the need for the university under study to pay attention to strategic intelligence and its dimensions and to enhance its role in the administrative practices of administrative leaders.

This research aims to explain the analysis of how the impact of strategic foresight is effected on organizational excellence that organizations aspire to. The main research problem was represented in an important question (How does strategic foresight affect the achievement of organizational excellence?).
The questionnaire was subjected to a test of honesty and credibility, as the sample included (130) officials in the Iraqi Ministry of Culture and some of its affiliated departments. For data analysis, the statistical program (SPSS) was used. The statistical methods used in the analysis were (arithmetic mean, frequencies, coefficient of variation, standard deviation, significance ratio, Pearson correlation coefficient, multiple linear regression
The researcher reached a number of conclusions according to the results obtained, the most important of which are: that there is an influence between the sub-variables that leads to the impact of the environmental scanning capabilities with organizational excellence to a higher degree than the rest of the strategic foresight variables, and this result is deduced from them, which necessarily means greater interest by sample members. Search.
As for the most important recommendations, more attention should be paid to spreading the culture of institutional excellence for leaders in organizations, as well as holding courses and workshops periodically to clarify the idea of strategic insight among the employees of the institution.

The importance of the study is highlighted in the fact that the training helps the student to identify many of the problems that surround the real field of work and try to benefit from their theoretical outcome in solving problems and overcoming them and finding appropriate solutions to them, which increases with the increase of experience gained by the student in training, and training is important in the student's knowledge of the work layer and the application of theoretical information obtained during the duration of their studies and try to apply them on the ground.
To carry out the study, the researcher relied on a set of tools in collecting data, including books and previous studies as well as the main tool (the questionnaire form).
The researcher used several methods, including (descriptive and analytical) and several statistical measures, including the alternating ratio, the correlation coefficient (person), and the test of z and F.
The researcher reached a set of conclusions, the most important of which is that the summer training has a direct but weak relationship with the enhancement of academic information but has a moral impact and that the students agreed that the most scientific subjects that had the largest share in the summer training in the subject (Protocol Management) followed by the subject (Computer).
The researcher concluded the study with a set of appropriate recommendations that can benefit the main body in this field, including the need to pay attention to the summer training process and guide students to choose the institutions that have to do with the theoretical study in order for the training to achieve the greatest goal and the scientific institution must choose vocabulary that benefits the student in the summer training and must enter into practical application during the duration of the study to be the building block of training.

The research aims to test the role of transcendental leadership in organizational flexibility in both the College of Mathematical Sciences / University of Baghdad, and the College of Communications Engineering / University of Technology, and the research problem was represented by the weak ability of the researched colleges to reach the highest leadership traits represented by transcendental leadership represented in the extent to which hope and spirituality are achieved at work Which in turn negatively affects the achievement of organizational flexibility, and the research was based on two main hypotheses to discover the correlation and influence relationships between the research variables by analyzing the answers of the sample, which included the teaching staff, who numbered (36) teachers, and the data was collected based on the questionnaire that included (26) items It was analyzed using the statistical program (SPSS V.22), and one of the most prominent conclusions reached by the research is the interest of the faculties of the research sample in transcendental leadership styles that positively affect the extent to which organizational flexibility is achieved by responding to changes in the work environment, and accordingly He recommended increasing the interest in consolidating the values and tendencies of each of the colleges studied among the teaching staff, enhancing their behavior and developing their vision and faith.

The research problem- after many economic crises around the world since many decades; the opportunity to discover novel sources of incomes become a serious issue. Economy in Iraq for many decades considered as “Unilateral Economy” which means that Oil is almost the unique source of income and other kind of incomes were neglected enough such as industry, agriculture and tourism as well. Thus, due to rapid changes around the world & globalization towards having other sources of income rather than Oil especially after many global sounds for renewable energy, sustainable environment; and due to the special geographical region of Iraq, it could be a benefit for enhancing, developing its economy, environment, society if invested in a right way! as happened in other either Arabian or Foreign countries. One of these opportunities is tourism, which considered as a “double-edged sword!” in which it could be an alternative source of income meanwhile it needs high efforts to rehabilitate its infrastructure, use of technologies, developing the mentality towards the importance of this source. The paper adopted Marketing Model called “Branding Pentagram” to analysis and understand the situation of tourism in Iraq meanwhile it serves a framework to develop and improve tourism marketing channels through defining its strategy by answering three main questions that suggested by founder of this model (Baker & Hart in 1999 and cited then by Berg & Pietersma in 2015): who is the product or service for? What does the product or service do? How is it useful to me as a client? The paper shows that although there are fertile opportunities to invest in tourism sector in Iraq; but for many decades Iraqi environment suffered from many threats that represented by lack of technologies, lack of marketing channels, unqualified tourism skills, political situations and safety as well as the neglecting of tourist’s facilities. On the contrary, recently exactly during Gulf Cup 25 in Basra the image is completely different and it gives a sense of strength towards improving and developing this sector. So, this paper tries to discuss and analysis the challenges and threats of tourism in Iraq.

The research aims to evaluate the performance of the behavior of investment portfolio returns and to help make optimal decisions in conditions of uncertainty as well as high-risk investments. The study was applied on cryptocurrency market whose are characterized by high-frequency trading.
Moreover, we have used Markowitz model based on the concept of return-risk (Mean-Variance) and deep learning based on the work of artificial neural networks algorithms(ANN) and the long short term memory network(LSTM). A random portfolio of 10 assets consisting of cryptocurrencies was selected based on the database of the website: https://finance.yahoo.com/crypto/ during the period 2020-2022 with Python programming.
Finally, we try to evaluate the performance of the models used in accurately predicting the optimal relative weights of the investment portfolio. Which proved the relative effectiveness of the deep learning models by estimating the values of the mean squared error (MSE) at the level of 0.1602% for the deep learning models, compared to a value of 1.3038% for the outputs of the return-risk model for Markowitz, it was based on training 80% and testing 20% of the Dataset.
Finally, the second hypothesis was accepted, which stipulates the effectiveness of deep learning algorithms by taking advantage of the diversification method in building optimal portfolios with an estimated return of 99%, a risk of 65%, and a value of the Sharpe index estimated at 1.99%. An estimated return of 16.49% and a risk of 12.23%, with no diversification of investment on all portfolio assets, and a Sharpe index value of 0.33%.

Abstract:
The research aims at an exploratory study in Al-Rafidain and Al-Rasheed Banks, and to show the role of the financial inclusion strategy that the banks followed to achieve the greatest level of efficiency and effectiveness, and to compare the levels of goals achieved from financial inclusion as a basic strategy during their implementation. The statistical analysis program (SPSS V.26) and through the tools of the descriptive statistics program, the correlation tool, and the simple regression tool, the researcher reached (conclusions and recommendations): where she concluded that there is a correlation between the financial inclusion strategy variable and the variable achieving efficiency and effectiveness, and that the relationship is a partial positive directive, and it shows Also, through the coefficients of the regression model, there is a statistically significant effect of the financial inclusion strategy variable on the dependent variable achieving efficiency and effectiveness, and this means that the senior management of Iraqi banks should take into account the financial inclusion strategy as it achieves efficiency and effectiveness for banks and their employees, and it was also concluded The Iraqi citizen still does not have confidence in Iraqi banks or a deeper understanding of politics The national monetary of the financial economy and the cause of the banks themselves due to the shortcomings of their dealings in their banking operations by routine, which is reflected in the productivity of the banks in their efficiency and effectiveness in dealing with customers.

Islamic financing tools have witnessed a wide spread in recent years, and this was not limited to Islamic countries, but also included non-Islamic countries, as Islamic sukuk is considered one of the most important means of Islamic financing to attract savings and raise money in order to finance economic projects that serve society.
As this financial instrument gives distinct financing opportunities for private and public projects, and also provides an opportunity for individuals to participate in supporting the needs and requirements of economic development, this research seeks to study the issue of Islamic instruments as a tool for Islamic financing, and in view of its recentness, the research tries to develop a theoretical framework for it, as it deals with all Issues related to defining them, indicating their importance and the risks to which they are exposed, and analyzing the reality of global Islamic sukuk.
The research concluded that Islamic sukuk play an Important role in Providing the Necessary financing for investment projects, especially in light of the modern trend towards Islamic finance and banking. and diversified investments.

This study aims to demonstrate the impact of providing CSR information on rationalizing the decisions of users of investment financial statements. The study was based on a hypothesis Disclosure of social responsibility in the financial statements has a direct and strong impact on investment decisions. The Iraq Stock Exchange has been selected as a sample for research. The Iraq Stock Exchange has been selected as a sample for research. The study found several findings, the most important of which was that financial statements should contain information on their social responsibility to meet their users' needs, and there is no accounting standard requiring accountants to apply the disclosure of CSR information in their financial statements. divisions and sections is affected by the CSR information they disclose in their financial statements, financial statements containing CSR information create investor confidence in investment decisions as providing CSR information is one of the important tools in providing useful information for making rational investment decisions.

The research aims to highlight the importance of (liquidity and profitability) indicators derived from the cash flow statement, and their role in evaluating the continuity of the economic unit. The two researchers relied on the annual financial reports of Karkh's and Mosul's Game Cities, for a period of (2) two years from 2019-2020, and the liquidity and profitability index was applied by the method of financial ratios. The two researchers completed the practical aspect through an analytical study represented in the analysis of the cash flow statement prepared by the economic units the subject of the research represented in the "Karkh Games City and Mosul Games City", by adopting a set of liquidity and profitability ratios, to assess the financial performance and the ability to continue.
The most prominent conclusions were the following: 1. The indicators of liquidity and profitability are derived from the cash flow statement that is better than measures obtained on an accrual basis in measuring the ability of an economic unit to continue.2. Through the results of the financial ratios (liquidity and profitability) derived from the cash flow statement, an assessment of the continuity of economic units was reached. As for the most prominent recommendations, they were as follows: 1. The necessity of the auditor when checking the cities of the games, to put a paragraph explaining the continuity of units for the next (12) months. 2. Shedding light on the use of financial indicators (liquidity and profitability) based on the cash flow statement because it illustrates the impact of cash flows on the continuity of the unit.

The research aims to explore the extent to which the external auditor’s procedures can be developed in evaluating internal control systems by relying on expert systems according to the updated COSO framework. Personal covers the entire evaluation process, and the different evaluation steps by the auditors, which provide different results for the internal control systems, which is reflected in the weakness of those procedures..
The researcher adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, in addition to the auditors of the Iraqi Federal Audit Bureau. The number of recovered and valid questionnaires reached (100), or 76% of the total number of questionnaires distributed.
The researcher concluded a number of results, the most important of which was that the external auditors in Iraq depend on expert systems in evaluating the five elements of internal control according to the updated COSO framework (control environment, control activities, risk assessment, information and communication, follow-up).
The researcher also concluded a number of recommendations, the most important of which are: the necessity of adopting the supervisory authorities, whether they are in the public sector represented by the Financial Supervision Bureau, or audit offices and companies from modern technologies in accomplishing their tasks, and investing in this modern technology because of its importance in improving performance, efficiency and audit quality in addition to the need to develop the specialized skills required to practice auditing using emerging technologies.

The modern era is witnessing many developments in economic and social factors and variables, which have led to the increasing importance of accounting information, which forms the vital nerve in the decision-making process. For the purpose of disclosing the value of the information contained in the financial statements, what is known today as financial analysis had to emerge.

Given the importance of the resources and their relative scarcity, it has become necessary to preserve them efficiently and effectively in a way that guarantees their useful exploitation, and given the fact that the reality of industry in Iraq is waste of resources and energies. The basis of activities, namely the ABC system and the cost -based system, and a comparison between them and the possibility and importance of applying one of them in Iraqi industrial units because of the role of these systems in detecting unemployed energies and accurately in determining the costs of products and a censor role in performance and a different degree according to the type of activities that It is carried out by the economic unit and provides information to the unit administration that indicates the continuous improvement of the quality of products that lead to the customer's satisfaction for competition purposes and improving performance

Control charts are effective tools in statistical process control (SPC) for process monitoring and quality improvement. The and the Exponentially Weighted Moving Average ( ) charts used to determine whether the production process is in-control or out-of-control. Assuming that the quality characteristic of interest is a normally distributed random variable with mean and standard deviation .The process is in control when , otherwise, the process has shifted .But and charts are not robust enough to prevent errors in estimating the process standard deviation or a changing standard deviation, to overcome this problem , the t and charts suggested based on the statistic is a Student’s t-distribution with (n-1) degrees of freedom when the random sample of size n drawn from the process at time i .The process standard deviation of t and charts does not need to be estimated in making up the control limits.
In this paper, we discuss the used t and charts instead of and charts in detecting process mean shifts when the process standard deviation is estimated.We used t, , and charts for monitoring a process mean for observations selected from continuous manufacturing process.The performance of t chart compared with chart in terms of Average Run Length(ARL). And the performance of chart compared with chart in terms of Average Run Length (ARL) and the Standard Deviation Average Run Length (SDRL).
The results showed that the t and charts are better than the and charts in detecting process mean shifts when the process standard deviation is unstable. In despite of the performance chart be better than t chart according to smallest value for the Average run length for several values in the process mean shifts and the process standard deviation shifts. Also, the performance chart be better than chart according to smallest value for the Average and the Standard Deviation Run Length for several values in the process mean shifts and the process standard deviation shifts and different values for the smoothing parameter of chart

With the increase of using Internet and other new telecommunications technology in several different applications such as banking services, e-commerce, transactions, computer passwords. The encryption has become a key area of research and improvement in order to transfer data securely and safely without leakage. Cryptography is the science of transforming the secret data into coded information using encryption algorithms. it is required to develop new encryption algorithms to prevent any traditional algorithm from data breaches and unauthorized access.
In this paper ،the proposed algorithm represents a new encryption algorithm that securely encrypts and decrypts data with the advantages of the graph theory properties, the new symmetric encryption algorithm uses the concepts of cycle graph, complete graph and the extended minimum spanning tree (EMST ) to generate a complex ciphertext using a shared key.