journal of Economics And Administrative Sciences

In evaluating the Iraqi smart ration card system in ISO 37301:2023 compliance management, this study reveals how far the system is compliant with international requirements, what gaps exist, and what areas need strengthening for efficiency and transparency purposes. Case study methods greatly complemented by the use of checklists, interviews, and various forms of statistical analysis, were employed to study the level of compliance of the smart ration card.
The results show that there exist considerable gaps in documentation, compliance risk assessment, and resource support, which weakens the system\\\\'s ability to ensure food security and prevent fraud. While high levels of adherence exist in compliance planning and internal auditing, operational barriers and a lack of regulatory enforcement prevent full implementation. The study stresses the need for effective governance, stakeholder involvement, and better compliance monitoring to ensure that the smart ration card fits global standards.
The research concludes that the implementation of the ISO 37301:2023 principles could enhance food security, improve distribution of rations, and ensure legal compliance. In closing, the authors suggest a reform agenda, better training programs, and improvements to digital infrastructure to close the compliance gaps. Future studies should look at technology-based solutions for improving compliance frameworks in public sector service delivery.

This paper investigates the impact of leadership talent management on strategic supremacy within medical colleges in the Baghdad governorate. Specifically, this study aims to assess the relationships between the components of leadership talent management, namely development, retention, succession, and motivation, and their roles in achieving strategic advantages. The descriptive-analytical method was employed. Data was collected using a questionnaire-based survey on a sample size of 208 faculty members belonging to selected medical colleges. Analysis was performed using SPSS and AMOS: confirmatory factor analysis, path analysis, and structural equation modeling.
Leadership talent management has a positively significant impact on strategic supremacy, according to the findings. The study confirms that leadership development and retention enhance competitive edges held by institutions that allow for medical colleges to keep delivering excellence while adapting to dynamic challenges. Further, the results imply that educational institutions must be required to build a coherent talent management system to ensure the assignment of leadership and nurturing a culture of constant growth.
This study fills a certain gap in understanding how leadership talent affects strategic supremacy for academic settings. It will provide insight into how policymakers and administrators can make human capital strategies work more effectively toward achieving institutional objectives. Future research should also investigate other variables that contribute to strategic supremacy and the performance of leadership within higher education.

This research aims to examine the influence that sustainable human resource management (HRM) has on organizational effectiveness at the university level. In view of that, the research debates sustainable HRM practices, such as selection, participation, and empowerment, which have a stake in the success of the institution by harmonizing employee development with the long-term goals of the organization. This study used a quantitative survey method to collect data from 169 university employees and analysis through the use of statistical techniques using SPSS.
The outcome suggests that sustainable HRM positively and directly affects organizational effectiveness. The evidence supports employee empowerment as the most significant component, followed by participation and selection. Employees being involved in making decisions, developing their careers, and nurturing a sustainable work culture contribute to improved institutional performance. More importantly, the study pointed out that universities should create HR policies supportive of continuous development, environmental sustainability, and strategic workforce management.
The research recommends that policies be enhanced for recruiting, training, and employee engagement so that university efficiency could become more long-term. Further, it highlights that universities should incorporate sustainable (HRM) practices to remain competitive, resilient, and in line with contemporary educational and environmental requirements. The research presents an important direction for academic institutions intending to have their performance improved through sustainable human capital strategies.

The research examines the role of digital technologies in organizational creativity in a telecommunications and information technology company, emphasizing innovation and strategic decision-making fostered by these digital tools such as Internet of Things (IoT), big data analytics, artificial intelligence, cloud computing, and cyber systems. The study followed a quantitative research approach, whereby a Likert-scale questionnaire was administered among 100 senior and middle managers. The collected data were analyzed using SPSS software to measure relationships between digital transformation and creativity dimensions.
The analysis found that digital transformation shows a positive and significant impact on organizational creativity. It was found that cloud computing has the highest effect on accelerating innovation through enhanced access to data and process optimization. Cyber systems also provided increased security and operational efficiency, while big data analytics and AI were enablers for better decision-making and creative problem-solving. Some barriers for complete implementation included insufficient strategic planning, as well as resistance to change.
The research concludes that an organization needs to have a flexible and adaptive digital strategy to maximize creativity and keep its competitive edge. Future studies should focus on exploring long-term implications of the digital transformation on organizational culture and innovation sustainability.

This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution\'s compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale.
The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of resources show high degrees of compliance, others like stakeholders need assessment and continuous improvement show weaknesses. The overall degree of compliance with the ISO 30401:2022 is 58.08%, having a gap of 41.92% to be bridged.
This study shows there is an urgent need to improve knowledge-sharing systems, strengthen leadership engagement, and strategically align knowledge management with the university\'s mission and goals. Their findings could help those academic institutions that want to improve knowledge governance and align themselves with internationally accepted standards shaking hands to become the key players in innovation and operational efficiencies. Future research should investigate KMS gap closure methodologies in other advanced situations/dimensions in higher educational settings.

The paper analyses the production costs of Iraq's food industry and tries to establish its optimum production level. Declining contribution to GDP resulting from high production costs, competition brought about by imported products, and economic instability has been showed by the study in focusing on the industry. The paper employs econometric analysis through EViews-10 to estimate cost functions across different industrial scales (Small, Medium, and Large) for the period between the years 2004 and 2022. Findings reveal that the optimal production efficiency has not been attained so far for the food industry of Iraq. It is suffering from a high dependency on imported raw materials which increases cost and lowers their competitiveness. The production cost analysis has proven that production costs follow a cubic function indicating that food industries are still in the early phases of production, meaning there are high cost inefficiencies. In other words, the estimated value of cost elasticity (0.819) indicates that the production level can be increased to yield higher profits.
It advocates for cost minimization and productivity improvement as ways of attaining economic efficiency. It presents features that will strengthen agriculture-industry linkages towards reduced reliance on imports. The paper will therefore inform policy decisions and economic models toward making Iraq's food industry sustainable and competitive.

The paper studies the economic importance of Grand Faw Port and how that would help develop a more sustainable Iraq. It identifies Iraq's strategic location as the most critical point in the connection of East and West, thus elucidating how the port could build a more resilient economy, better trade efficiencies, and accompany long-term development frameworks. It also examines how the Development Road project affiliated with the port could boost diversification by improving transport infrastructure in Iraq.
The study is deductive and descriptive in terms of approach: it assesses the impacts of the Grand Faw Port on the fortunes of the economy of Iraq. The results indicate that this port will offer a significant reduction in the time and cost of any transport operation while attracting foreign investments. Here are challenges such as poor infrastructure, political instability, and the necessity of legal reforms to encourage investment.
Results show that the Grand Faw Port will increase economic integration and provide job opportunities for citizens while boosting Iraq's role in global trade. The study urges speeding up implementation of the Development Road project, strengthening regional cooperation, and introducing investment-friendly policies. The study as a whole, therefore, proves to be seminal in terms of the role of the port in the context of economic sustainability by reducing dependence on oil revenues in Iraq and increasing efficiency in transport.

The paper investigates how monetary policy variables affect the stability of real exchange rate of Iraqi dinar covering the period between 2004 and 2023. The research aims to assess the articulation between significant monetary policy instruments particularly the money supply, which is M2, and governmental sales of foreign currency windows together with their impacts on changes on the exchange rates. Using an econometric quantitative approach and EViews-12, the model for this research will estimate and test underlying hypotheses along with analyzing data using the autoregressive distributed lag (ARDL) model.
Statistical inference pointed out a causal relationship for real exchange rate stability due to the monetary policy mechanisms. Actual pricing actions concerning the tendencies toward money supply M2 at the time witnessing the depreciation against the Iraqi dinar from the parallel market would add further fact that sales of foreign currency would improve stability for the exchange rate. The outcome designs go to a minus point that monetary policy became an important point in the equation of taming the exchange rate; external economic factors would also work short on where monetary policy proves to be inbound-constrained against structural challenges in Iraq as well.
It will further enlighten policymakers simply to prove that to further optimize monetary policy tools and to stabilize the foreign currency reserves contribute to the stability of exchange rates and to further economic growth.

The paper investigates the impact of foreign investment on Iraq's trade balance between 2005 and 2023, particularly on exports and imports. Given the extreme reliance of the nation upon oil revenues and political-economic fluctuations, seasonal capital inflows are evaluated with respect to their influence on the trade dynamics of the country. Annual data and econometric methodological techniques, including stationary tests, cointegration analysis, Granger's causality test, and Vector Autoregressive (VAR) model, will be used to assess the long-run relationship between foreign investment and trade balance.
Results show a significant and long-run relationship between foreign investment and Iraq's exports and imports. Foreign investment enhances export competitiveness and affects the patterns of imports. The channels of impact may differ across various states of the economy. The study calls for policy amendments to attract sustainable investment, improve business regulations, and lessen reliance on oil exports.
The insights generated by the study shall be very useful for policymakers in charting a way to benefit foreign investment in the economic stability of the state. It stresses the need for economic diversification, improved investment laws, and infrastructure developments so as to maximize trade benefits. Future studies on Iraq should consider including important macroeconomic factors like GDP growth, exchange rates, and inflation to provide an integrated view of the economic future of Iraq.

This study examines the role of the digital economy in enhancing economic development in Iraq, focusing on the period from 2003 to 2022. Utilizing an Autoregressive Distributed Lag (ARDL) model, the research analyzes the relationship between GDP growth and key digital economy indicators, including the E-Government Development Index (EGDI), E-Participation Index (EPI), Online Service Index (OSI), Telecommunication Infrastructure Index (TII), and Internet Usage (UI). Data were sourced from the World Bank, International Telecommunication Union (ITU), and United Nations E-Government Survey. The ARDL model, selected based on the Akaike Information Criterion (AIC), was employed to capture both short-term dynamics and long-term equilibrium relationships. Diagnostic tests, including Augmented Dickey-Fuller (ADF), Phillips-Perron (PP), Toda-Yamamoto causality, and cointegration tests, were conducted to ensure model robustness. The findings reveal significant positive relationships between GDP growth and digital economy indicators, particularly EGDI and UI, highlighting the importance of e-government development and internet penetration in driving economic growth. However, EPI and TII showed negative long-term impacts, suggesting structural and institutional challenges. The study concludes that targeted investments in digital infrastructure, regulatory reforms, and capacity-building initiatives are essential for leveraging digital transformation to achieve sustainable economic development in Iraq. Policymakers are advised to prioritize digital inclusion and innovation to reduce oil dependency and foster economic resilience.

This paper is specifically a detailed review of the Spatial Quantile Autoregressive (SARQR) model that refers to the incorporation of quantile regression models into spatial autoregressive models to facilitate an improved analysis of the characteristics of spatially dependent data. The relevance of SARQR is emphasized in most applications, including but not limited to the fields that might need the study of spatial variation and dependencies. In particular, it looks at literature dated from 1971 and 2024 and shows the extent to which SARQR had already been applied previously in other disciplines such as economics, real estate, environmental science, and epidemiology.
Accordingly, evidence indicates SARQR has numerous benefits compared to traditional regression models: These estimates are robust to outliers and heterogeneous spatial effects and capture fully conditional distributions with respect to mean regression models. The review supports future work toward enhancing estimation approaches and possible SARQR application extensions to other fields. The spatial modeling has applicability in the research, decision-making, and profession formulation because it encourages a broader SARQR application in economic analysis, infrastructure planning, and public health policy. Future research must aim at refining estimation methods and integrating SARQR with other models of analysis to optimize its usefulness in utilizing sophisticated spatial data.

This paper proposes a hybrid approach to dollar exchange rate forecasting, wherein both types of forecasting models-linear and non-linear models-have been incorporated to improve the efficiency of predictions. The work essentially combined MISO ARX model with GARCH-X models within MISO ARX framework to enhance the data. These three estimation techniques, namely IV4, RELS-HF, and RELS-SE, could optimize the modeling performance of the MISO ARX model, whereas Quasi Maximum Likelihood Estimation (QMLE) was applied for GARCH-X models.
An evaluation metric such as the Mean Absolute Error (MAE) and Mean Absolute Percentage Error (MAPE) was used for the comparison between model performances. The findings show that RELS-SE method is superior to other estimation methods for MISO ARX models, and the results also suggest that the best forecasting accuracy was obtained for the MISO ARX (1,5,3,5,3) - GARCH (1,2)-X model. It has been effective in hybridizing the exchange rate changes model for cash volatility predictions as the hybrid model excellent catch in capturing volatility. This grows importance for a hybrid model in financial forecasting, especially in turbulent markets.
It is valuable for policy makers, financial analysts, and economic researchers. It suggests that hybrid time series models could be used to improve the accuracy of exchange rate forecasting. Future research should include investigation into the combination of machine learning techniques with hybrid econometric models to further enhance prediction improve performance.

The paper purports to improve the accuracy of VARX (vector autoregressive with exogenous variables) models adopted for economic time series analysis through wavelet transform techniques applied for noise reduction. The research assessed various wavelet types, including Coiflets, Daubechies, Symlets, Biorthogonal, and Reverse Biorthogonal, for the most appropriate wavelet to be used for improving the performance of the models. Furthermore, it made use of the Akaike Information Criterion (AIC) and Bayesian Information Criterion (BIC) for evaluating the efficacy of each wavelet in the dimension of noise reduction and predictive accuracy enhancement.
It is conclusively deduced that preprocessing through wavelet-based techniques markedly improves the reliability of VARX models, as it removes short-term noise without affecting the long-term trends in the economy. Application of Daubechies and Reverse Biorthogonal wavelets has emerged better in all size categories in reducing AIC and BIC values. Thus, the study lauds wavelet denoising techniques in associating industries with finance to provide sound arguments for policymakers and economists to analyze more accurately complex economic relations.
This work advances development in econometric modeling, detailing the importance of wavelet transformations in improving economic forecasts. Future studies should explore combining machine learning techniques with wavelet-based VARX models for further improvements in forecasting capabilities.

This paper represents a comprehensive literature survey of the research published in the Journal of Economics and Administrative Sciences (JEAS) on applications and methodologies of fuzzy set theory. The review traced how fuzzy logic has been evolving in decision-making, optimization, and modeling uncertainties in published articles such as economics, management, and engineering. The categorization of fuzzy methodologies into various domains such as fuzzy linear programming, fuzzy regression, fuzzy control systems, and fuzzy multi-criteria decision-making relies heavily on the study of existing research. An analysis revealed an increasing trend of investigations highlighting the interplay of fuzzy logic with artificial intelligence, statistical modeling, and heuristic optimization methods. The developments in methodologies of fuzzy decision-making frameworks are again examined from the perspective of applicability in real-life problem situations involving imprecise and uncertain data. Findings that fuzzy logic, therefore, contributed considerably to the enhancement of problem-solving in economics and administrative sciences through more flexible and adaptive models. Therefore, this literature review will be an excellent guide for researchers in fuzzy set theory applications to grasp existing gaps and suggest future directions for improving fuzzy methodologies across industries.

The purpose of this study is to evaluate and test the relationship between aggressive tax practices and decisions to choose the appropriate financing structure in companies listed on the Iraq Stock Exchange. Aggressive tax policies of a company may have an impact on the specific considerations related to equity issuance as a financing method, and the impact of aggressive tax practices on equity financing decisions in non-financial companies listed on the Iraq Stock Exchange can be formulated as a research problem by examining the relationship between tax practices and equity financing. Both the descriptive inductive approach and the quantitative inductive approach were adopted to extrapolate the prevailing ownership concentration in the research sample companies based on the annual reports of the research sample companies, the quantitative applied approach within the framework of evaluating and analyzing the research variable represented by aggressive tax practices. Finally, the statistical inferential approach was adopted using statistical inferential analysis tools within the framework of testing and analyzing the research hypotheses and determining the results. By influencing corporate funding strategies, shareholder wealth, economic justice, and policy-making to guarantee sustainable business practices and fair tax systems, aggressive tax practices have an impact on equity financing decisions through their interaction with profitability. This study provides novel insights into corporate financial strategies and the implications of tax policy by examining the interactive role of profitability in linking aggressive tax practices to equity financing decisions. The findings indicate that the Aggressive tax practices and equity financing are not related because of different priorities, risks, and incentives.