Tikrit Journal of Administrative and Economic Sciences

The aim of the research is to accounting measurement of marketing costs represented in promotion costs, research and consulting costs, development and training costs, which are borne by the bank. To identify the impact of these costs and their contribution to improving the level of banking performance and increasing its profitability. As well as increasing the chances of attracting investors in a way that enhances the value of that bank. The research dealt with a sample of (8) banks listed in the Iraq Stock Exchange, for a period of ten years from 2010 to 2019, at a rate of (80) views. The accounting measurement of marketing costs was carried out by conducting a content analysis of the banks’ financial reports, while the firm’s value was measured (The Bank) using the Q-Tobin’s scale. The research reached a set of results, the most important of which is that there is a positive significant effect of marketing costs on the firm’s value at the total level and at the sub-level of the dimensions of marketing costs, which indicates that the expansion of spending on promotion and advertising of marketing services is possible. That is reflected positively in strengthening the value of the bank from the perspective of external stakeholders. So the research recommends the need to increase attention to marketing costs and consider them positively for what it has the effect of enhancing the bank value.

The research aimed to demonstrate the role of Throughput accounting in providing the appropriate information to increase throughput and make management decisions, as well as comparing Throughput accounting with the traditional methods for determining the cost. Using a set of ratios and equations related to Throughput accounting and then using throughput accounting and traditional methods in making production decisions. The research reached a set of conclusions, the most important of which are the following: The presence of multiple products and flavors in the study sample company that is produced from only three production lines leads to a shortage in The available production capacity, therefore, the management must make a decision about the quantity and quality of products that must be produced through the available production capacity, where the throughput analysis model can be used to assist management in making these decisions so that the decision taken leads to achieving the highest profit through the optimal mix of products under the restricted resources. The research made several recommendations, the most important of which are the following: The necessity of making short-term productivity decisions by the company, the research sample, according to the results of the throughput analysis model, because this will lead to the exploitation of production capacity in light of the restricted resources in the best possible way.

The research aims to determine the aspects of change required in the Iraqi unified accounting system in economic units to respond to the requirements of managing economic crises during epidemics and pandemics, and for the purpose of achieving the goal of the research, the researchers relied on the inductive approach using the descriptive method to collect information by relying on what is available from Arab sources It also relied on the deductive approach by relying on the analytical method by analyzing the results of a questionnaire that was distributed to a sample of academics and professionals using one of the statistical programs, which is the SPSS program. The Iraqi unified accounting system to face epidemics and pandemics, and the researchers recommended that the Iraqi unified accounting system conduct a test for the depreciation of assets annually, and in the case of epidemics and pandemics, a test for the depreciation of assets outside the annual cycle, and the system should not be satisfied with applying the historical cost model.

The professional specialization in audit profession is one of the important trends that have taken increasing levels to achieve quality in the professional performance of serving the profession and the services it provides to the parties benefiting from its services. According to the data of the subject of the study, its problem and hypothesis, the study relied in its practical part on the statistical method by distributing a questionnaire form electronically to a random sample consisting of (132) individuals from auditors in Iraqi auditing companies and offices, and the statistical program (SPSS) was adopted to analyze answers The respondents presented the results of the study and their interpretation, and the research reached a set of results and recommendations, the most important of which is the application of professional specialization that works to raise the level of professional competition and the level of professional expertise that work to provide a professional service of high quality and thus improve the professional reputation of the office, and the recommendation is to search Iraqi auditing offices and companies to develop specialization professional in offices by engaging in continuing education courses to increase professional experience Intent for auditors to help them work for various sectors.

The research aims to test the impact of the financial reports quality on the type of opinion of the external auditor in a group of Iraqi companies belonging to a group of sectors, during the period from 2011-2018, where the financial reports quality was measured by the level of quality of benefits in agreement with (Shuraki et al., 2020) The results indicated that there is no impact on the financial reports quality in the auditor’s opinion, Because there is no impact on the quality of the accruals, and the results also indicated the influence of the governing variables represented by financial leverage and volume, and the lack of impact on profitability in the opinion of the external auditor.

The study focus on Bench Marking in rationalizing the decision of electronic outsourcing in order to reduce the cost in the industrial companies. The problem of the study was the increase in the costs and the difficulty of making decisions in Iraqi industrial companies, Which led to the need to develop the decisions in industrial companies specifically through the development of outsourcing processes for the electronic system, So that cloud computing services can be benefited from, and the study was based on the hypothesis of the impact of electronic outsourcing offers in reducing the costs and the possibility of benefiting from Bench marking as a tool in rationalizing the electronic outsourcing decision. General Company for Food Oil Industries.

This study is designed to assess the impact of the application of the international audit standard by using the work of an internal auditor and expert to carry out the audit and to assess the degree of advantages for researchers and diagnose the challenges that external auditors face in the city. The audit will also focus on the results of this study (610). To achieve the research objectives, an exploratory study was conducted on a sample of internal and external auditors. The research sample was developed and dispersed via a questionnaire. The regulatory bodies and accounting bodies form the relationship between the internal and external auditors, among alia, in order to establish independence for their own tasks, and include scientific and professional organizations involved in accounting and auditing. Among the results of the study, some relevant suggestions were developed, the most important of which is increasing the independence of the internal audit departments, as research showed that the internal auditor is one of the most important criteria that the external auditor takes into account when determining the degree of use and reliance on the internal audit function. Confirmed in this regard. These parts of the company’s audit committee, if any, are related to the company’s.

Crisis management is a prerequisite for the success of organizations and overcoming their crises, and to emphasize this highlights the problem of research in increasing the risk of crises to the future of organizations, and for the purpose of achieving the objectives of the study adopted the questionnaire form and was answered by 52 employees/staff at the Institute of Management/Resafa and the answers were analyzed by the adoption of the statistical program SPSS, As a result of the study the need to adopt a sophisticated method of crisis management, as it is considered one of the mechanisms of regulators to face the risks, but the most prominent recommendations are the creation of an effective and sophisticated alarm device covering various sectors and levels and activate the work of the audit committees and support them in full and the study may be a modest contribution to other researchers.

The research aims to identify the possibility of enhancing Innovation capabilities through strategic thinking in Iraqi private banks, To achieve this goal, the researchers used the descriptive analytical method to reach the answers to the research questions, Where the sample included (bank manager, branch manager, assistant manager, department manager), (150) forms were distributed to them, and (120) valid forms were retrieved from them for analysis, The questionnaire was used as a main tool for data acquisition and analysis, The hypotheses were tested using a number of descriptive statistical methods, The research concluded that strategic thinking has made great progress in its ability to influence the Innovation capabilities of banks in the field of research, The research also recommended investing in the energies, skills and experiences in banks by launching strategic ideas for their employees and urging them to continue in order to develop their innovative capabilities.

This research aims to assess the extent of the commitment of a group of production companies operating in Erbil governorate to the application of the concept of marketing citizenship. Scientific. As for the second method, it is an analytical exploratory method, through an exploratory study in the light of the preparation of a questionnaire prepared for the purpose of collecting data and information related to the research. The most important of which is the main question: Do the surveyed companies adopt the concept of marketing citizenship in their science? In order to answer this question, a set of main hypotheses were tested using a number of statistical means for the data collected by the questionnaire distributed to (184) individuals in the surveyed organizations. A set of conclusions, the most important of which is that the companies surveyed adopt marketing citizenship in their knowledge.
Depending on the conclusions reached by the research, both theoretical and field, proposals were presented that are consistent with these conclusions, as well as proposals for future studies related to the two dimensions of the current research.

This research aims to give theoretical structures with regard to sports marketing and marketing performance because of their great importance for sports organizations at the present time as they are among the work strategies of these organizations to achieve competition. Sports approved by the Iraqi Ministry of Youth as a field for research. As for the research sample, a group of administrative leaders were selected in four clubs in the Kurdistan region, and their number was (60) administrative, and for data collection, the questionnaire was relied on as a main tool for collecting data related to the field side about The surveyed organizations, and in order to verify the research hypotheses, a set of statistical methods (arithmetic mean and standard deviation) were used, and the program (SPSS. VER24) was used, and the research reached a set of conclusions, the most important of which is (there is a high awareness by the respondents about the dimensions of this variable the dimension of physical evidence came first, and this confirms that there is a correlation and impact between variables. Through the conclusions, the proposals were presented, the most important of which requires one of the researched sports organizations is working increasingly to pay attention to the variable of the sports marketing mix in order to be able to keep pace with the ongoing developments as it has a significant impact on the work of the organization.

The current research aims at diagnosing innovation in the types expressed (product innovation, process innovation, marketing innovation, management innovation) among the leaders of the Badush Cement Factory, and the questionnaire was adopted as a main tool for data collection, and the statistical program (SPSSV.25) was relied on for the purpose of analyzing the data collected from A sample of (100) respondents from the senior and middle administrative leaders in the field investigated, through several descriptive and analytical statistical methods, and in the light of the statistical results, a set of conclusions was reached that confirm the availability of these types and at high levels among the leaders of the field in question, and the research presented a set of recommendations Which emphasizes the need to enhance the possession of these species and work to adopt them by the leaders of the field in question in order to achieve its goals.

The current study aimed to discover the correlation and effect between technical suspicion, as an independent variable, through its basic variables (the dual role of technology, information penetration, control without a warning, poor technical literacy, and low trust of workers with technology). and the costs of leadership as the dependent variable represented by (visibility, public duties, job insecurity, emotional stress, and failure of organizational objective). The problem of the study is based on the question: what is the nature of the costs borne by the investigated organization administrative leaders as a result of workers technical suspicion? The study adopted the questionnaire as a tool for collecting data, as it was distributed to a random sample of (80) individuals from the administrative leaders at the University of Nineveh. The study adopted the descriptive and analytical approach and reached a number of conclusions, most notably was that positive significant correlations were found between technical suspicion through its basic variables and leadership costs. The study concluded with a number of recommendations, the most prominent of which were: the need to develop the knowledge and skill of workers at the level of the investigated organization to overcome and address negative technical suspicion situations, which result in costs borne by the leadership as a result of the roles entrusted to them , and in a manner that secures the recognition among workers of these costs and thus the possibility of mobilizing their energies to reduce these costs through a set of supporting mechanisms in interacting with technology within the framework of technical training for workers on new technology in a way that enhances efficiency and achieves the objectives of the organization.

This study seeks to establish the possibility of establishing the requirements of ISO 45005: 2018 in the state Company of Textile and Leather Industries in Nineveh/ Ready-made garments factory in Mosul. It was chosen to be a field for applying the field aspect of research, which has become one of the contemporary vital topics due to the great benefits that this system achieves for the organization in the work environment. A number of research stimuli to be the limits of the research problem, from which several questions emerged regarding the extent to which the factory conforms to the requirements of the standard, as follows:
1. Is there a clear idea of the concept of ISO 45001:2018 in factory management?
2. How ready is the factory to adopt ISO 45001:2018?
3. What is the reality between the actual reality of the factory and the requirements of ISO 45001: 2018?
A case study was conducted to answer the research questions about conducting the research study through using the checklist as a tool of the measurement. The research summarized a set of gaps for each of the requirements of the standard, which ended with a set of proposals submitted to the management of the factory that if implemented, the factory would be able to obtain the ISO 45001: 2018 certificate.

This study dealt with the concepts of external debt and economic growth and the impact of external debt and some selected economic variables (exchange rate, total exports, inflation rate) as independent variables on the economic growth rate in Brazil for the period (2005-2019), as the GDP was adopted The total in dollars as a dependent variable as an indicator of economic growth, and the model was estimated according to the autoregressive methodology for the distributed slowdown periods, and according to the limits test for joint integration, it was found that there is a relationship of joint integration, so the analysis was done in the short and long terms, the estimated model was free of standard problems such as (autocorrelation, multiple linear correlation, heterogeneity of variance), and that its remainders are distributed normally, and the model was stable according to stability tests (Cusum, Cusum of Square), and one of the most important results of the study is that the relationship of external debt with economic growth in Brazil was positive in the short term and negative in the long term, and the relationship of total exports and exchange rate to economic growth in Brazil was positive in both terms, while the relationship of inflation rate to economic growth in Brazil was negative. In the short term, and in the long term it was positive, the study came out with a set of recommendations, the most important of which is, the developing countries that aspire to achieve economic development should rely on internal sources of financing, with the need to direct external loans towards investment and activities that contribute to promoting economic growth.

The research aims to analyze the relationship between the average return and risk in all listed companies for the purpose of determining financial investment decisions and knowing the extent of their impact on the Iraqi market for securities, and (40) shares were selected for all companies listed in the Iraqi market for securities during the period (2015-2019) In addition, the indicators of average return and risk were tested with advanced statistical tools and the application of the (SPSS) program, thus reaching the most prominent conclusions achieved. Significant between the average return of listed companies and the risk, thus explaining the positive relationship between them, and the most important recommendations of the research are the need to work on developing the Iraqi stock market by providing human expertise capable of keeping pace with modern developments that help investors direct their shares towards companies that achieve the best return and the least risk.

The financial markets have received attention from decision makers in various countries of the world because of their significant role in the application of monetary policies, as they are the channel through which the effects of these policies can be transmitted, as well as the recurring crises that occur on the financial level that made users of monetary policy puzzled when Confronting or controlling inflation and the rise in the prices of financial assets, which in turn will be reflected on the economic sectors and then on the level of economic activity, which led to the financial markets being affected by many economic and monetary variables, positively or negatively, depending on the nature and conditions of that country, hence the research aims to the necessity of studying The relationship of some monetary policy variables in the Iraqi stock market index for the period 1990-2019 using (ARCH) models, where the research found from the results of statistical tests for time series data of a period of (29) years that the general variable of stock prices in Iraq was stable at the first difference I(1) And to the lack of joint integration between the variables, and that there is an effect of using the (ARCH) model, which has proven its efficiency in the field of forecasting for the Iraqi financial market index and one of the most important factors The findings of the research in the estimated model indicate that there are statistical relationships for the money supply variable and that it has a direct relationship in the financial indicator and that it has a significant effect, as for the rest of the variables for each of (inflation rate and exchange rate) it was insignificant, while we find that the interest rate had Significant effect on the general index of stock prices and its parameters were interpreted according to economic concepts.

The aim of the research is to know the role of the credit policy components in reducing financial crises for the Iraqi banking sector. This is achieved by This is done by identifying the components of the credit policy as well as the nature of financial crises, in addition to the case of bankruptcy and default of some Iraqi banks. The sample of the study includes six Iraqi banks.
The results of the research show that the commercial banks, the sample of the study, had regressed their financial performance to a situation in which they became unable to continue performing daily banking operations. It can be noticed that there is a defect in the financial indicators of the banks due to mismanagement that led to the deterioration of the conditions of banks. In addition to that the Central Bank placed the banks themselves under commandments, and some of them canceled them. It is also noted that most of the banks in question were suffering from cash crisis in the years preceding the commandments, as well as in the year of imposing these commandments on the banks, due to non-compliance with the specific instructions of the Central Bank, which leads to risks that banks may be exposed to. The research recommends the necessity for the Iraqi banking sector to follow the indications of caution because they serve as a framework that achieves the goals it seeks, in addition to ensuring the safety of the entire banking sector from exposure to crises. In addition to the need to do the necessary work in preparing the financial statements by the banks and for the Central Bank of Iraq to match the statements sent to it with the real financial statements of the bank. The research also recommends the necessity of activating the legal role of banks and for the Central Bank of Iraq to follow this section by having an idea about its workers and their scientific certificates and experiences. Finally, it is recommended that all banks, the sample of the research, should adhere to the components of the credit policy in order not to be exposed to a bank default and thus bankruptcy because of its significant impact on the work of Bank policy.

Although it has enormous water resources, Iraq today encounters the initiating of significant challenges. However, the serious consequences of these challenges will appear in the future if it is not dealt with as a real problem and seek now on to find suitable scientific solutions to avoid it in the future. The imbalance in water stability has become apparent to the public, and this is due to the widening of the water gap between the water supply and the demand for it. Accordingly, it has become an urgent necessity to address this serious problem by using modern and highly efficient irrigation methods and reducing water losses for sustainable agricultural development in Iraq.
The current paper sheds light on the Iraqi water potential and ways to ensure sustainable agricultural development through moving from traditional to modern irrigation methods and their role in achieving sustainable agricultural development by looking at some of the available data on Iraq. The research concluded with a set of conclusions and recommendations, which would contribute to dealing with water wealth with high efficiency and modern scientific methods, using them efficiently and reducing water losses in order to establish sustainable agricultural development. As for the most important recommendations, it was necessary to establish a local industry for modern irrigation tools and support it financially.

The most prominent roles played by customs revenues, its financing role in addition to other roles such as providing protection for local industries, from foreign competition by imposing customs revenues on imports of goods similar to local industries, in addition to its protective role by protecting society from goods harmful to health. The research presents the impact of the revenues of border crossings in the general budget, the protection of local markets from commodity dumping, and the provision of protection to national industries from foreign competition. The global crisis in (2008) as a result of several reasons, including the imbalance of public expenditures of countries, as current expenditures constitute the largest part of public expenditures, and this reflects the consuming nature of government expenditures in Jordan.
The study was divided into three researches, the first of which dealt with the concepts and theoretical foundations of customs revenues and the general budget, the second deals with the study of the reality of customs revenues and the general budget, while the third topic was devoted to measuring and analyzing the impact of customs revenues on the general budget in Jordan, and the results of standard models were obtained using the regression model. Autonomous Time Distributed Deceleration (ARDL) is one of the advanced standard techniques.

This research sought to study and analyze the role of the Iraqi stock market in attracting foreign direct and indirect investments at the level of all economic sectors in an effort to assess the role of efficiency of that market in the possibility of attracting those investments, which is the main step for economic growth as well as assessing the attractiveness of the market to those investments through several indicators addressed, and the importance of the stock market comes from its leading role in attracting and employing foreign capital in Various investment areas and thus promote the process of growth and economic development. The hypothesis of the research came to the inability of the Iraqi stock market to attract foreign financial investments and therefore the research found the weak role of the financial market in attracting and attracting foreign savings and investments to the financial market and thus suggests the inefficiency of the market in attracting investment to it in general, while the research recommended the need for those concerned with the government administration in the country to improve the political, security and economic conditions in it, which contributes to providing the favorable environment for investment in the Iraqi stock market, from during...

The industrial sector is one of the most important economic sectors in strengthening the material foundations of any economy, and is considered the main pillar in the development and growth of the domestic product of the various economies of the world. Upgrading the existing industries and it should be one of the basic objectives of any comprehensive development policy, and in the Iraqi economy, industry began to decline after the events of 2003 For two reasons, the first is the openness in foreign imports, and the second is the rise in the value of the gross domestic product after allowing Iraq to export crude oil without quantitative restrictions on its exports and the high level of the Iraqi dinar exchange rate, which led to a decrease in the prices of imported goods compared to local industrial goods.

The research aims to show the importance of government spending and its relationship to the education sector in Iraq, with an indication of the role that the sector plays after increasing government spending on it and the extent to which future goals are achieved in all economic and social aspects, considering it the main tool to advance reality and the future, as well as analyzing the relationship of government spending indicators on education and its role with indicators The education sector in Iraq, and it was concluded that government spending on education in Iraq continued to increase, but the Iraqi government allocated a low percentage to the education sector in its general budget, similar to the rest of the sectors, as the proportion of government spending on the education sector did not exceed (%15.33) to the total government spending And it did not exceed (%5.12) to the gross domestic product in (2019), which is the highest percentage during the study period in Iraq.

The need of the agricultural sector in Iraq for agricultural loans lies as a result of the deterioration and decline of production in this sector in a very large way, due to the internal and external conditions and obstacles to which the economy has been exposed during the past decades, so that the aim of this study is to measure the relationship between agricultural loans and agricultural sector production using a number of tests and standard models. The ARDL- Autoregressive Distributed Lag Model was applied to show the extent of the impact of the Agricultural Cooperative Bank loans on agricultural activity in Iraq for the period (2004-2019), to show that short-term loans have a significant effect at the probability level (%1), And that it is linked to a direct significant relationship with agricultural production in the long term, as the increase of short-term loans by (%100) leads to an increase in agricultural output by (%23), and this agrees with the economic theory and the hypothesis of the study, and that long-term loans have a significant effect, and they It is related to an inverse relationship with agricultural output in the long term. An increase in long-term loans by (%100) leads to a decrease in agricultural output by (%29). This result is a violation of economic theory.

In the globalized economic system characterized by liberalized international economic participation, economic development strategy requires by developing countries is to take advantage of the benefits of international trade and investment by following policies that allow foreign direct and indirect (portfolio) investment flows. The research aims to investigate the impact of financial market performance on foreign portfolio investment (FPI) in developing countries. For this purpose, the panel data for the period 1996-2017 was used, to estimate the panel data linear regression models, in order to examine the impact of the financial market indicators represented by the number of companies listed in the stock market, the value of traded shares as a percent of GDP, market capitalization as a percent of GDP, and turnover ratio, on Portfolio investment flows rate in four developing countries: Argentina, Brazil, Mexico and Indonesia. The results showed that there was a positive effect of market capitalization and turnover ratio indicators on portfolio investment, while the number of companies did not show a significant impact on portfolio investment flows.

This study aims to demonstrate the role and relationship of small projects in achieving the environmental dimension of sustainable development in Iraq for the period (1990-2019), using the Eviews 12 program. The unit root test for the study variables was used for the purpose of the Augmented Dickey-Fuller Test, to reveal the existence of a co-integration between the variables. The study covered annual data for a time series of (30) years, which was obtained based on official data issued by the World Bank Group, the International Monetary Fund, and the Ministry of Planning - Republic of Iraq. The study concluded that (90%) of the changes that occur in the carbon dioxide gas are explained by the independent variables included in the model, and the remaining (10%) of the changes are explained by the random variable or other external variables.

The emigration of competencies was and still represents a drain on human energies in the Iraqi economy, being the main driver of the economic sectors, and a vital tributary to the progress of the economy in the country. There were several reasons that pushed the talents to migrate abroad, the economic factor was not the only one, but the social and political conditions were an important reason for their orientation and stability abroad, especially after 2003, and the aftermath of the war From the destruction that affected most of Iraq's competencies, as this prompted them to travel, and sometimes not to think about returning to Iraq.

The concept of the digital economy is one of the new concepts that have emerged in the economic field at the present time, and the application of the digital economy in the economies of countries is a given, especially in the economies of developed countries and in the economies of countries on the path of growth, because of its clear importance in the effectiveness of economic activities All, which made the global economy more robust and robust in the face of global crises, as this research dealt with the presentation of the concept of the digital economy and the extent of its emergence in the economies of countries, and the level of its contribution to the development of economic sectors and the increase in output, being a knowledge-based economy that depends mainly on technology and means of communication Modern and advanced, where this research dealt with the presentation of the concept of the digital economy and its contribution to the development of economic sectors and the increase in output, as it is a knowledge-based economy that depends mainly on technology and modern and advanced means of communication after it was based on muscle strength, huge machines and raw materials, where economic practices became available to the largest A number of people all over the world, by means of information technology and advanced means of communication, have tried Examine the answer to some issues related to the digital economy, namely: Is there an emergence of the digital economy in the economies of countries, and is there importance for the digital economy in the global economy, and what is the level of contribution of the digital economy to the gross domestic product? The research adopted the descriptive analytical method by reviewing and analyzing studies, research and articles that were exposed to the digital economy in the economies of different countries of the world, to form a theoretical framework for the study. In terms of its indicators on the knowledge economy, and that it has an effective contribution to creating added value in the economies of various countries of the world.

The study highlights the measurement and analysis of dynamic interactions (short and long-term) between government spending as an independent variable and money supply as a dependent variable using the ARDL model.
The study assumed that there is a direct, statistically significant relationship between government spending and money supply. For this, a standard model was used for the study. In addition, annual data covering the period (1990-2020) was used. Finally, the results of the ARDL model test revealed to us that there is a co-integration and a long-term equilibrium relationship between government spending and money supply.
As for the causality of Toda-Yamamoto, it showed the existence of a causal relationship extending from government spending to money supply, and therefore the results of the model proved the validity of the study hypothesis.
Accordingly, the study recommended the need to re-engineer government spending, especially current ones, and to activate the non-oil economic sectors in order to mitigate the effects that government expenditures have on the money supply. On the money supply in a way that achieves monetary balance in Iraq.

Abstract:
Transportation has a major role in economic activities and a vital role in human life. This study has focused on the factors that affected the demand on chauffeur services in order to provide quantitative indicators such as income elasticity of demand on cars and others in indicators. Thus, this study helps individuals to make decisions which are related to demand on cars, such as import policies, taxes and fees imposed on cars, and their repercussions that help decision makers to be guided by these indicator.
This study aimed to estimate the function of demand for chauffeur services in Erbil governorate and to estimate the income elasticity of demand for chauffeur services. The study has approached standard models as a quantitative method and applied the SPSS program, and the study collected data for (714) families in Erbil governorate during 2015. Eventually, the study concluded that most of the explanatory variables included in the model have a significant effect on car ownership and that the demand for cars increases with the increase in the number of family members.

The research aims to measure the impact of government intervention policy on maize production prices by estimating the Policy Analysis Matrix (PAM), which includes calculating private and social profitability factors using the policy analysis matrix, as well as measuring the competitiveness of maize production by calculating the inferred comparative advantage factors. From the policy analysis matrix, the total cost of traded inputs at special prices (B) was about (70,495) thousand dinars / ton. While its total cost at social prices (F) amounted to (66.676) thousand dinars / ton, while traded inputs (G) amounted to (59.157 thousand dinars / ton. While the return at special prices A)) reached (303.616) thousand dinars. /ton. As for the return at social prices (E), it amounted to about (267,110) thousand dinars / ton. The results of which indicated that the return transfers (I) were positive for all groups and the total sample of the study per ton and per durum, which is the result of the difference between the return at private prices (A) and the return at social prices (E), and this indicates that the private return is greater than the social return for all matrices for the three categories and the total sample, which means that there is significant support by the state for the yield of the yellow corn crop for the (2019) production season. The study recommended the necessity of pricing strategic crops equal to or more than the cost of importing from abroad to maintain the sustainability of local production. As well as reviewing the most important negatives and obstacles that hinder the progress of the cultivation of yellow corn production and overcoming them in front of farmers through the state's adherence to an appropriate agricultural policy.

The dairy sector is of great importance in the Iraqi economy through what it adds to the gross domestic product, and its development leads to an increase in the demand for labor and an increase in investment spending for animal production projects, which leads to an increase in the supply of animal products and the provision of foodstuffs to most of the population to achieve economic prosperity. Or the main research problem, as the Abu Ghraib dairy factory suffers from the inefficiency of the administration in exploiting its available resources and not keeping pace with the technological developments taking place in the dairy industry, which led to an increase in production costs and weak actual production of the factory and the failure to achieve appropriate profits. The factory achieved the maximum gross profit margin in 2017, as the factory achieved a very high percentage of (420.5%) and also achieved the highest rate of return on investment in 2017, reaching (5.367) thousand dinars, which indicates that the factory achieved excellent profits in That year, while the highest rate of return per dinar was recorded at (2,41) thousand dinars, or the lowest return per dinar was recorded in 2016 as it reached (0.96) thousand dinars. Also, the factory recorded the highest net cash income in 2017 amounting to (405,28282) thousand dinars, which Indicates that this year the plant has achieved high production efficiency compared to the rest of the years.

The Poisson distribution has the property of equal dispersion because of the equal variance and mean this characterizes this distribution from among other discrete distributions. Often and in many real data the population under study are loss of heterogeneous and most of datasets express over dispersion. In this paper, we introduced the generalized Poisson distribution with two parameters ( ) as one of the characteristics of this distribution is that the population is non-heterogeneous also it provides a model which suits most count data. The parameters of the generalized Poisson distribution were estimation by different methods, which are Moment method, maximum likelihood method and Mixed (Shrinkage) method. Also, comparison between those methods through simulation study, with different sample sizes and different values of ( ) using the mean square error (MSE). The theoretical results are supported by a simulation and lead to that the Mixed (Shrinkage) method is better.

This research aims to give an overview of the study of events, and study the impact of the Corona virus (COVID19) on the Iraqi stock market. As well as discussing the necessary steps to apply the event methodology, and the study problem was represented by the following question: What is the impact of the covid-19 epidemic on the returns of the industrial sector in the Iraqi stock market, the study was applied to (5) companies from the industrial sector companies for a daily data series for the period from 1-1- 2019 to 12-31-2020.
The data of the industrial sector in the Iraqi Stock Market was analyzed by studying the event using (Excel) program, and the results showed that most of the windows of the events that were examined, have negative abnormal cumulative returns (CAR); It was also noted that quite a few companies had positive reviews. Despite the different rates of abnormal return in different windows of events, the highest loss was in the Baghdad Company for Soft Drinks, in addition, Al-Mansour Company for Pharmaceutical Industries recorded the highest profit different and for a certain period of time.