University of Kirkuk Journal For Administrative and Economic Science

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introduction of the Volume 15 issu 2 in arabic

introduction of the Volume 15 issu 2 in english

This research aims to apply the DMAIC methodology to improve product quality in the production process and to utilize various quality control tools to enhance process efficiency. Specifically, it addresses issues related to raw material mixing operations and the concentrate preparation mechanism. It also tackles the problem of reduced production process capability for certain products. The DMAIC methodology, which focuses on in-depth problem analysis and product quality improvement, was applied at Cronji Company, a manufacturer of carbonated beverages, bottled water, and juices. The Cola and Gazoz products were selected as the study sample. Several quality control tools were used, including control charts, cause-and-effect diagrams, process capability and performance indices, and deviation measurements. Data were collected from October 1, 2024, to December 25, 2024. The study yielded several findings. These include the potential to improve the quality of certain products; an increase in the standard deviation, reflecting greater variability and dispersion in the process; an increased range, indicating the presence of extreme values (outliers) in the data; and a decrease in the process capability and its indices for the Cola and Gazoz products.

The current study aims to identify the nature of the relationship and explain it more precisely and clearly between the research variables represented by the relationship between leadership mindfulness and organizational ergonomic behaviors in reducing organizational agnostic behaviors. The study targeted the General Tax Department in Baqubah as the study population. The human sample was selected from general managers and division and unit managers, who represent the vital artery of the General Tax Department. The aim was to identify the impact of leadership mindfulness and organizational ergonomic behaviors on reducing organizational agnostic behaviors in the researched organization. The study also aimed to educate them on the research variables and provide them with a better understanding of the study\'s dimensions. The purposive sample was selected from this population, represented by decision-makers, including the general manager, assistant director, and division and unit managers in the researched company. The sample totaled 77 individuals at administrative levels. A high degree of coordination was achieved between the theoretical and applied analytical axis through the descriptive analytical study approach to interpret these study variables. This coordination was facilitated by a set of statistical tools. The primary research tool was a questionnaire distributed to a sample of decision-makers from the study community, the General Tax Department in Baqubah. The arithmetic mean, standard deviation, linear regression, and other statistical tools were also used to interpret the research results more accurately and comprehensively. The study reached a set of conclusions, the most important of which is that the variable \"mindfulness of leadership\" is the most widely applied in the General Tax Department, while the variable \"organizational ergonomic behaviors\" came after it. In terms of application, it is clear that there is a weak level of awareness of the concept of organizational anomalous behaviors among General Tax Department employees. Many of them may be unaware of the dangers of organizational anomalous behaviors and the daily challenges and pressures they cause.

The research mainly aims to study spiritual leadership behaviors in its dimensions (vision, hope, altruism, meaning and membership) and its role in promoting entrepreneurship in its dimensions (creativity, risk tolerance, resource maximization, opportunity seizing and initiative). The research problem was to demonstrate the relationship and influence between spiritual leadership behaviors and entrepreneurship at the University of Sulaymaniyah in the Kurdistan region. A hypothetical plan was prepared that includes the research variables and their dimensions, in addition to formulating a number of main hypotheses to find the relationship and impact between the two variables. The researcher also used the descriptive analytical statistics method. The electronic questionnaire was used as a tool for data collection, (58) questionnaires were distributed to lecturers at the University of Sulaymaniyah and its affiliated colleges, where (57) valid questionnaires were retrieved for analysis. In order to verify the validity of the research hypotheses, several statistical methods were used, including arbitrators and Cronbach\'s alpha to ensure validity and reliability, correlation coefficient to determine the relationship between variables, as well as regression analysis, where regression analysis is used to clarify all effects and predict the specific value between the study variables, all within the statistical programs (SPSS V.27). In conclusion, the researcher reached a number of conclusions, including that spiritual leadership with its dimensions is strongly linked to entrepreneurship. Based on this, some proposals were presented, the most important of which is working on developing the concept of spiritual leadership and enhancing spiritual behaviors in the behavior of cadres at the University of Sulaymaniyah due to its importance and the impact that is positively reflected in creating a work environment that contributes to improving their performance.

The study aimed to determine the impact of roaming leadership strategies on institutional performance and achieving organizational goals based on the descriptive analytical approach. The study sample consisted of 200 employees (employees and workers at different administrative levels) in Koya Technical Institute. The questionnaire was used to collect data from the study sample and the SPSS program was used to analyze this data. The study results reached: There is a significant impact of roaming leadership strategies on institutional performance and achieving organizational goals, there is a significant impact of roaming leadership strategies on institutional performance, and There is a significant impact of roaming leadership strategies on achieving organizational goals. Accordingly, the study recommended the necessity of organizing training programs to enhance the skills of government institution leaders, and enhancing open communication between them and institution employees in order to facilitate continuous improvement of performance, and empowering and enhancing the capabilities and efficiency of employees and workers in government institutions and adopting a fair incentive and promotion system in order to continuously improve institutional performance and achieve the institution\'s organizational goals.

The current research aims to explore the role of artificial intelligence techniques in improving the efficiency of internal audits in educational institutions such as the Iraqi Ministry of Higher Education and Scientific Research and the University of Basra. Recent years have witnessed a significant development in the field of artificial intelligence, as these tools have become able to analyze large amounts of data accurately and quickly, which contributes to enhancing the efficiency of internal audit by identifying potential risks and increasing transparency in financial and administrative processes.
As for the practical aspect, the researcher conducted an electronic questionnaire for the auditors working in the Audit and Internal Control Department at the Presidency of the University of Basra and its affiliated colleges, and the researcher reached a set of conclusions, the most important of which is the existence of a weak and non-statistically significant correlation between artificial intelligence techniques and internal auditing, and thus the main research hypothesis was accepted, and there is a good level of awareness of the importance of using artificial intelligence in internal audit in the future, with the organization of training courses and workshops for employees and attracting qualified and specialized cadres In the field of artificial intelligence to raise their awareness to ensure the success of these applications at the University of Basra.

The research aimed to analyze the impact of technological innovation on management accounting systems at Rafidain Bank - Ramadi Branch, focusing on the accuracy of financial information and efficiency of operations. And to evaluate the improvements achieved after adopting technological innovation, such as reducing accounting errors and accelerating the completion of transactions. The research relied on the descriptive analytical method to study the impact of technological innovation on management accounting systems. The descriptive approach was used to collect data related to the current status of management accounting systems at Rafidain Bank - Ramadi Branch, while the analytical approach was used to evaluate the changes that occurred after the application of technological innovation, such as artificial intelligence, cloud computing, and process automation. The study sample consisted of managers and employees working at Rafidain Bank - Ramadi Branch (20 participants), who were selected intentionally to represent the categories concerned with the application of technological innovation. As well as internal data and reports related to financial and administrative performance before and after the application of technology. Customer questionnaires were also obtained to measure their satisfaction with the improvement of services after adopting the innovation. Data was collected using multiple tools, including interviews, questionnaires, and direct observation to ensure the comprehensiveness and accuracy of the results. The research found that adopting technological innovation, especially the automation of financial operations, has a direct impact on improving the efficiency of accounting performance at Rafidain Bank. Automation reduced accounting errors by 70% and improved the speed of completing transactions by 60%. These results highlight the importance of completing automation to include all accounting operations to increase efficiency and accuracy. The research recommended developing current systems to reduce transaction processing time to a minimum. Providing additional electronic channels for customers (such as smart applications) to improve the efficiency of banking services. Measuring performance periodically using operational efficiency indicators to ensure continued improvement. Allocating transitional budgets to reduce large financial burdens, while seeking strategic partnerships with technical service providers to reduce initial costs. Involving employees in the planning and implementation stages to enhance their acceptance of technology. Organizing awareness campaigns to explain the benefits of technological innovation on institutional performance and their career future.

This research aims to study the impact of quantitative monetary policy tools on credit volume in Iraq during the period from 2004 to 2023, focusing on key monetary instruments such as the interest rate, legal reserve requirements, and open market operations. Standard methods, including stability tests and econometric models using E-Views 12, were used to analyze the data and determine the relationship between variables. The results showed that the data were non-stationary at the level but became stable after taking the first difference into account. A weak positive relationship was found between legal reserve requirements and credit volume, and a moderate negative relationship between interest rates and credit volume. The relationship between open market operations and credit volume was both positive and strong. Cointegration testing also confirmed the existence of a stable long-term relationship between these tools and credit volume. The results of the ARDL model showed that legal reserve requirements have a positive impact on credit, while interest rates have a negative impact. Open market operations have a strong positive impact on credit in both the short and long terms. The study recommends developing better strategies for using these tools to achieve long-term financial and economic stability in Iraq.

The research dealt with the development of foreign trade in Iraq and its importance for the period 2010-2022 without examining the details of its structure and components of both exports and imports. Foreign trade has become of great importance in the economy of any country because exports constitute one of the elements of aggregate demand and are considered one of the factors affecting growth and use, as well as imports, which constitute the external side of aggregate supply in the economy. Thus, the importance of foreign trade in its two aspects in achieving economic balance and addressing the economic problem, if any, becomes clear.
Exports have achieved significant growth in Iraq during the research period and their percentage of GDP was very high despite their fluctuations, which reflects their importance in economic growth and employment.
As for imports, they were changing in a volatile manner and achieved less growth than exports, as well as their percentage of the gross domestic product, which reflects the need to study the subject more deeply in independent research in the future to set appropriate policies to develop them and make them effective in influencing economic growth, as they are an important source of investment goods necessary for investment.
The GDP achieved good growth, but it was less than exports and net exports.
The research was limited to studying and explaining the development of exports and imports without examining other details related to the terms of trade, structure, and components of each, in order to study them in depth and know their positives and negatives and the obstacles that limit their effectiveness, such as customs tariffs or other restrictive policies, which requires studying these topics in detail in the future.

Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the (investment) sector of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and measurement methods for both financial intelligence and behavior, as the results of the analysis of the first model of investment proved that there is a moral, important and escalating positive impact that starts with revenues through profits and ends with returns, which are The most important in such a sector is characterized by many and severe risks and from different internal and external environments, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financial research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies.

The study aims to measure and analyze the impact of fiscal policy instruments, represented by tax revenues, public expenditures, and public debt, on the GDP indicator in the Iraqi economy for the period (1990-2022), using the NARDL model and the Eviews12 program. The study reached several conclusions, including: The time series for all study variables were stable at the first difference I(1). Tax revenues are the fiscal policy instruments that most positively influence GDP, followed by public expenditures and then public debt in both the long and short terms. There is a long-term cointegration relationship between fiscal policy instruments and GDP in Iraq. This indicates a long-term equilibrium relationship between fiscal policy instruments and GDP. Any imbalance in GDP can be corrected by 183%, or approximately half a year. The study recommended working to build a balanced economy that gradually moves away from reliance on oil resources and moves toward diversifying the production base (agriculture, industry, trade, and tourism). When foreign loans are urgently needed, an economic feasibility study must be prepared, financial and administrative corruption must be combated, and waste of public funds must be addressed and avoided. It is essential to restructure public expenditures and adopt policies that prioritize expanding investment spending. Taxes and customs restrictions must be imposed on imported goods that can be produced locally to support local production and provide an incentive to increase and develop production.

The current research addressed the evaluation of the effectiveness of internal control in the Nineveh Water Directorate, the research problem represented that the absence of an integrated internal control system with its components and elements will affect its effectiveness. as the study concluded that the Internal Control Department in the Nineveh Water Directorate is an accounting audit unit that reports to the director which gave it a kind of independence and objectivity in its work, The study recommended the necessity of supporting the Internal Audit and Control Department with professional and technical cadres and placing them in the Internal Control Department to undertake the audit and control work of these technical departments and divisions.

The current research aims to highlight the impact of the marketing mix elements as an approach to achieve environmental awareness. The research adopted the subject of the elements of the marketing mix as an independent variable, and the subject of environmental awareness as a dependent variable. In this sense, the research problem was identified by the following question:
Do production companies in the city of Mosul take into account the green marketing mix in designing their products? The green marketing mix includes (green product, green price, green place, and green promotion).
In order to answer this question, hypotheses were prepared for the research, and a questionnaire was designed for that purpose. An intentional sample was selected from the population of the research, which included senior managers in production companies. The initial sample was 175 managers but 15 questionnaire forms were not valid for analysis and were excluded, leaving the final sample of 160 respondents.
A set of statistical methods for data analysis using computer software (SPSS) from which the research reached a number of results, the most important of which is the existence of an impact relationship and a total correlation between the green marketing mix and environmental awareness in terms of the value of the simple Pearson\\'s correlation coefficient for each of (green product, green price, green place, and green promotion) with the variable of environmental awareness.
The research also reached a number of recommendations, the most important of which is to increase the interest of productive companies in the city of Mosul in the green marketing mix in terms of (green product, green pricing, green place, green promotion) in all operations that take place within companies to achieve environmental awareness, as well as building green promotion strategies that in turn, play a major role in persuading the customer to adopt green products. This requires appropriate communication methods used by the marketer by increasing the awareness, knowledge and interest of the customer and motivating him to become a green consumer and accept green products.

This study aimed to examine the impact of research and development (R&D) spending on economic growth in Thailand over the period 1999–2023, taking into account the role of manufactured exports and population size as control variables. A semi-logarithmic linear regression model was used, and coefficients were estimated using data from the World Bank and UNESCO. The results showed that R&D spending has a positive impact on GDP, with a 1% increase in GDP increasing by 1.058%. This suggests that the utilization of R&D may be conditioned by other factors, such as the efficiency of investment in research and technology transfer. The results also showed a negative relationship between population size and economic growth, as a larger population leads to a lower GDP, possibly reflecting the demographic burden and the lack of human skills in absorbing population growth. Conversely, manufactured exports had a positive and statistically significant impact on economic growth, confirming the role of manufacturing and exports in enhancing economic performance. The study recommends increasing the efficiency of R&D spending through policies that encourage local innovation, investing in improving the quality of human capital, and promoting export industries through improved infrastructure and competitiveness. Further studies are needed to verify the long-term relationships between economic variables.

The study sought to identify the role of the dimensions of the ethical climate in achieving career maturity among individuals working in the Mosul Municipality Directorate. The research problem crystallized in that working individuals face many work pressures, which requires the provision of a sound ethical climate. However, there was not enough research interest to study the issue of the ethical climate and attempt to manage it in a way that contributes to enhancing their career maturity. Accordingly, the main problem of the study crystallized in (Do the dimensions of the ethical climate contribute to achieving career maturity among individuals working in the Mosul Municipality Directorate?). The importance of the study stems from its treatment of the issue of the ethical climate as an independent variable that includes (climate of utilitarian, climate of independence, climate of care and concern, climate of law, climate of rules) in addition to career maturity a dependent variable including (career planning, career training, crystallization of attitudes regarding work, ability to make decisions, ability to excel). Accordingly, this study came as an attempt to contribute to diagnosing the extent to which the ethical climate can achieve career maturity by studying the relationship and influence between these two variables. To achieve what the study sought, the study community was identified in the Mosul Municipality Directorate (5832) working individuals. To apply the analytical aspect, a random sample was selected to suit the study. The questionnaire was used as a tool for collecting data, where (472) forms were distributed and (361) valid forms were retrieved for analysis. A set of statistical tools and methods were adopted to analyze the practical aspect, and this was done using the statistical software (SPSS.V26). A set of conclusions was reached, the most important of which is that the more the ethical climate or one of its dimensions prevails in the field under study, the more the achievement of career maturity increases, as the strongest relationship was between (climate of law) and (career maturity), while the weakest relationship was between (climate of independence) and (career maturity).

The study aimed to explore the role of strategic readiness and how it contributes to enhancing opportunities for organizational success. The University of Mosul was chosen as the study population, with its faculty as a sample consisting of 201 respondents. The study employed a descriptive analytical approach to achieve its objectives. A questionnaire was used to collect data, as it was more consistent with the nature of the study. Data was analyzed using the( SPSS V. 26) package. The study adopted the dimensions of strategic readiness, represented by leadership, strategic alignment, technological readiness, culture, and teamwork. Four of the eight dimensions of the Impact Model of Organizational Success were adopted, given its multifaceted and diverse nature. The focus was on the following dimensions: strategic vision, operational activity, leadership and management, and review and evaluation. Based on a review of previous studies, these studies demonstrated that these dimensions have a direct and significant impact on organizational performance. The study concluded with a set of conclusions, the most important of which is that strategic readiness plays an effective and important role in achieving organizational success. One of the most important recommendations reached by the study is that all organizations should work to continuously enhance their strategic readiness to enable them to play an effective role in achieving organizational success. This study addressed the theoretical aspects of strategic readiness and organizational success, as well as the role of strategic readiness as a key factor in achieving organizational success. The concept of strategic readiness represents one of the key indicators and an important element in strategic management. It reflects organizations\' ability to predict internal and external variables in the environment in which they operate and their readiness to confront and deal with.

This research aims to study the relationship between economic growth (the dependent variable) and the economic reform variables (inflation, unemployment, and total public debt) in Iraq for the period (2004-2024). Stability was used through the Dickey-Fuller test, and the results indicated that all variables were not stable, but stabilized at the first difference. The research concluded that there is a long-term equilibrium relationship between the economic growth rate (GDP), the dependent variable, and the economic reform variables (inflation, unemployment, and total public debt), represented by an error correction model. The impact of economic reform on achieving economic growth using the vector error correction model is to reduce the fluctuations in economic reform variables and their impact on economic growth in Iraq during the research period.

the study aims to verify the impact of the existence of the Deposit Insurance Institution in promoting financial development in Jordan. The time period of the study was 2002-2022, which is the period when the Jordan Deposit Insurance Corporation started working and insuring bank deposits, for the purpose of measuring the above effect, the fully modified Least squares methodology (FMOLS) was used due to the features it carries as well as its suitability with the specificity of the study. The dependent variable was represented by the Financial Development Index (FDI), while the independent variables were represented by the number of fully insured depositors, the number of partially insured depositors, and the GDP growth in Jordan. One of the most important findings of the study is that fully insured deposits negatively affect financial development, while partially insured deposits enhance financial development in Jordan as a result of its positive impact on financial development.

The aim of this study was to understand the role of modern technology in enhancing administrative accountability in public sector institutions. To achieve this goal, the research adopted a descriptive and analytical approach. The research sample consisted of a group of employees from the Traffic and Passports Directorates in Erbil. The research included two variables: the independent variable was modern technology, which comprised three dimensions: computer, internet, and databases. Administrative accountability was the dependent variable, which comprised three dimensions: job discipline, work and achievement, and job ethics. A questionnaire was the primary tool for data collection, and data was collected from (61) items from the study population. We then developed a hypothetical model based on a set of hypotheses, including:
1. There is a positive, significant relationship between modern technology and administrative accountability.
2. There is a statistically significant relationship between the dimensions of modern technology and administrative accountability.
3. There is an effect for each of the dimensions of modern technology and administrative accountability.
After testing the hypothesized relationships, a basic conclusion was reached, indicating the existence of a statistically significant moral impact of the dimensions of modern technology on administrative accountability. The study recommended the development of integrated electronic systems for managing administrative operations, including document management systems, electronic archiving, and monitoring and evaluation systems.

AI is expected to transform every industry, activity and function including HR management. Many HR teams have already begun to integrate AI into their day-to-day operations, to enhance efficiency and achieve success over competitors. Many HR leaders believe that they are the source of adopting AI applications and will not be able to compete with others. This research explores the ways in which AI is changing the landscape of HR management and provides insights into how HR management can integrate AI and machine learning into its day-to-day operations. The research also aims to identify the role of artificial intelligence for human resources in achieving strategic recovery. The research community included administrative leaders in a number of colleges of the University of Duhok and human resources managers, numbering (182) individuals, and (110) questionnaire forms can be distributed, from which (102) questionnaires valid for statistical analysis were retrieved, and to achieve the objectives of the research, the analytical survey approach was used for the opinions of the research sample based on the questionnaire forms as a main department for collecting data and then analyzing it through the statistical program (Spss.27). The research has reached many results, the most important of which are: that the use of artificial intelligence applications in human resource management has a role in achieving strategic recovery, and this is confirmed by the existence of a statistically significant impact of statistical intelligence applications in human resource management (as an independent variable) in achieving strategic recovery (as an approved variable) and based on these conclusions, a number of proposals were formulated.

This study aims to examine the level of human resource management (HRM) practices and organizational performance in companies within Erbil Province, with a particular focus on gender differences and the relationship between HRM and organizational outcomes. The research adopts a quantitative approach, utilizing descriptive statistical methods and a simple random sample of 200 employees and managers from various companies in Erbil. The sample comprises 59% male and 41% female respondents. Data were gathered through two key questionnaires: one assessing HRM practices, based on the criteria established by Chahar and Vinod (2018), and the other measuring organizational performance, adapted from Zergabachew and Shidega (2023). The data analysis was conducted using SPSS version 26, employing various tools such as descriptive statistics, Cronbach's alpha, t-tests, and correlation analysis.
The findings reveal that employees perceive HRM practices as highly effective, largely due to investments in training programs, development initiatives, and performance management systems. Similarly, organizational performance is reported to be strong, supported by efficient management, employee engagement, and a solid organizational culture. Interestingly, the study found no significant gender differences in how HRM practices were perceived, suggesting these practices are applied equally to both male and female employees. Furthermore, there was no statistically significant correlation between HRM practices and organizational performance, indicating that other factors may also influence performance outcomes. These insights are valuable for companies seeking to refine their HRM strategies and enhance overall organizational effectiveness. To strengthen HRM practices, organizations in Erbil should focus on continuous investments in training programs, transparent performance appraisals, and competitive compensation structures. Additionally, companies should consistently evaluate the effectiveness of their HR strategies through employee feedback and performance data. Establishing or strengthening dedicated HR departments can help identify gaps and implement improvements.

Remittances are one of the most important factors influencing both the micro- and macroeconomic levels, internally and externally. They play a significant role in achieving economic growth, particularly in the long term. This study aims to examine the impact on remittances in Iraq’s economic growth from 2005 to 2023. To achieve this objective, the study employs the Autoregressive Distributed Lag (ARDL) model with the Bounds test to analyze the short- and long-term co-integration between remittances and economic growth. Additionally, the inflation rate and unemployment rate are included as control variables due to their strong association with the dependent variable (Gross Domestic Product, GDP) as a measure of economic growth and the independent variable (remittances). The findings indicate that remittances have a positive impact on economic growth in both the short and long run. Furthermore, correlation, co-integration, and causality tests confirm a strong relationship among all study variables. It is essential to maximize the benefits of remittances by channeling them into investment opportunities, either directly or indirectly. This would contribute to job creation, increased local production, economic diversification, and ultimately, higher economic growth.

In this study, the adoption of accounting technology is studied at the University of Halabja in Iraq and its current state of adoption, its influence, and the accounting profession’s attitudes towards accounting practice innovation. The results reveal that, despite all the improvements, the institution is still largely running manually based accounting due to technological, budgetary and human resource limitations. — Accounting specialists have hope for the future of accounting technology, such as improved productivity, accuracy and judgment. This research shows that training and support are important for technology adoption and solving technology adoption problems. The results are informative for accounting executives, lecturers and lawmakers who are looking to encourage accounting innovation and improved financial control in the universities. Results of the have effects studies for planning to how to increase accounting technology adoption, accounting education, and financial management at colleges and universities as a whole.

Time series forecasting, a statistical method, entails analyzing preceding data patterns to predict future values. It is extensively utilized in a wide variety of fields. This lookup conducts a comparative assessment of the Grey Model GM(1,1) and the Grey Verhulst Model GVM(1,1) to forecast wheat production in Iraq from 2025 to 2035. The goal of this learn about is to decide the most appropriate mannequin and habits a comparative analysis of the proposed models GM(1,1) and GVM(1,1) for predicting wheat production in Iraq in the future. The information spans from 2014 to 2024, comprising eleven years, and was as soon as offered from the "International Production Assessment Division (IPAD)" website. Different metrics such as mean absolute percentage error (MAPE) and the mean squared error (MSE) use in order to consider how suitable this two models perform. Applying both GM(1,1) and GVM(1,1). The effects indicates experimental results that verify the GM(1,1) mannequin as best-matching with least MAPE (15.673205528%) and decrease MSE than GVM(1,1). This suggests that GM(1,1) model is better in forecasting wheat production for Iraq as compared to GVM (1,1). As result, GM(1,1) is mainly encouraged for bettering the forecast of wheat production in Iraq in the path of 2025 _ 2035.

Time series forecasting involves examining past data to anticipate future values and this predictive technique relies on relevant historical and present data or information to forecast upcoming values. Moreover, this study aims to predict the fertility rate in Iraq and determine the most suitable time series forecasting model, choosing between the grey model (1,1) and fuzzy grey model (1,1), to achieve accurate predictions of the fertility rate. Where the data took from the website (macrotrends- population-Iraq-fertility rate) for (2005-2023) nineteen periods of time, The analysis showed that the data is trend patterned so it is appropriate to use GM(1,1) and FGM(1,1) models. The GM(1,1) and FGM(1,1) models have been used for forecasting the fertility rate in Iraq to compare and select the appropriate model the researchers depended on mean absolute percentage error (MAPE) and precision rate (p) for both models. It is clear seen that the MAPE value of FGM (1,1) is (1.652471589%) which was less than MAPE value of GM (1,1) for (1.752079612%). Then, based on the critical assessment of precision rates, it is observed that the GM(1,1) model possesses a precision rate of 98.24792039%, whereas the FGM(1,1) model surpasses this with a higher precision rate of 98.34752841%. It is means FGM (1,1) model values more accurate than GM (1,1) model values. FGM (1,1) is strongly suggested for forecast fertility rate in 2024- 2030 in Iraq rate.

This study evaluates the performance of Long Short-Term Memory (LSTM) models using Tanh, Sigmoid, ReLU, Swish, and Softmax activation functions over 50 epochs for time series prediction. Key performance metrics, including Root Mean Squared Error (RMSE), Mean Squared Error (MSE), Akaike Information Criterion (AIC), Bayesian Information Criterion (BIC), and R-squared (R²), were analyzed to assess model accuracy and explanatory power. Results indicate that each activation function exhibits varying levels of predictive performance, with the best R² values ranging from 0.5942 to 0.7837 across models. The Tanh-activated LSTM achieved its highest performance at epoch 45 (R² = 0.7837), the Sigmoid-activated LSTM at epoch 50 (R² = 0.7794), and the ReLU-activated LSTM showed competitive accuracy in selected epochs. These findings highlight the impact of activation functions on LSTM model efficiency, guiding optimal selection for time series forecasting applications.

This study examines the role of emotional intelligence, quality funding timing, and virtual method within the growth and sustainability of startups. In the modern enormously competitive and constantly evolving business surroundings, those elements have come to be crucial for entrepreneurial success. The studies investigate each the direct and indirect results of those variables, offering insights into how emotional intelligence affects startup overall performance via the mediation of strategic funding selections and virtual transformation initiatives.
To gain the targets of the have a look at, the researcher adopted a descriptive-analytical method and utilized a questionnaire as a device for records series, which yielded 366 responses from entrepreneurs and employees in startup companies in Iraq. The data became analyzed using structural equation modeling (SEM) via the SmartPLS4 software program. The consequences monitor that emotional intelligence has a widespread impact on startup increase, with a clean pathway thru each first-rate investment timing and digital approach. Furthermore, the have a look at demonstrates that whilst emotional intelligence directly contributes to Entrepreneurial Sustainability, it also affects lengthy-time period sustainability via the mediating results of these strategic factors. The analysis further highlights that first-class investment timing and virtual method play a crucial function in improving each startup increase and sustainability, confirming their mediating role within the dating between emotional intelligence and entrepreneurial success.
This contributed to a deeper knowledge of ways intangible assets, including emotional intelligence, shape the trajectory of startups, with a focus on their function in strategic selection-making and the lengthy-term fulfillment of entrepreneurial ventures.

This study aims to investigate the impact of creative accounting practices on fraudulent financial reporting, with a particular focus on the mediating role of artificial intelligence. The significance of this research stems from the persistent challenges in detecting and preventing fraudulent activities in financial statements, despite the advancement of modern accounting techniques. A quantitative approach was adopted, involving the distribution of 150 questionnaires to professionals working in the financial and accounting sectors of companies operating in the Kurdistan Region of Iraq. A total of 135 valid responses were collected from executive managers, accountants, and academic practitioners. The findings reveal a statistically significant relationship between the application of creative accounting and an increase in the risk of financial statement fraud. Furthermore, the results highlight that artificial intelligence can serve as an effective mediator by facilitating early detection of irregularities and enhancing the transparency of financial information. The study concludes with an urgent call to strengthen financial control systems through the integration of advanced technological solutions—particularly AI—to minimize manipulation and improve the reliability of accounting information.

The statistical framework of beta regression is a powerful tool for examining continuous response variables that are bounded within the open interval (0,1). Because of its adaptability it is widely used in fields like financial modeling healthcare analytics and social sciences. This study compares various versions of multiple beta regression in-depth using simulated and empirical datasets in order to determine which predictive model is the most accurate and dependable. Among the evaluation metrics used are the Bayesian Information Criterion Akaike Information Criterion and Mean Square Error. The analysis shows that the β-regression model with a log-log link function performs better as evidenced by the lowest AIC and BIC values and the highest log-likelihood estimates. The findings in Table 5 show that the two most important factors affecting the severity of anemia are hemoglobin (HGB) and red cell distribution width percentage (RDW percent represented by X₂). This model strikes a balance between parsimony and predictive accuracy consistently producing optimal performance across all sample sizes.

In Poisson-Inverse Gaussian regression analysis, multicollinearity is a frequent problem that frequently leads to unstable parameter estimations, which can lead to erroneous conclusions and predictions. Despite being a widely used technique for estimating model parameters, the maximum likelihood estimator (MLE) has several well-known drawbacks. Consequently, the Poisson-Inverse Gaussian regression model's multicollinearity is frequently resolved by using ridge-type regression estimators. This paper proposes a two-parameter ridge-type estimator and establishes its statistical features through theoretical calculations and Monte Carlo simulation experiments. The recently suggested estimator was also contrasted with other estimators that have been published in the literature. The results show that the suggested estimator performs better than various other existing estimators using the mean square criterion, even when applied to real data sets.

This research aims to study the foundations for determining auditors' fees in the Kurdistan Region of Iraq, analyze the factors affecting them, and evaluate their effects on the quality of auditing and auditor independence. The research relied on the descriptive analytical approach, using questionnaires distributed to a sample of legal accountants and academics in the city of Erbil. The research addressed the theoretical framework of auditing and its fees, and the foundations affecting their determination, in addition to previous studies on the subject. The research also included a practical aspect to analyze the data collected from the questionnaires. The research found a statistically significant relationship between the size and nature of the company, the time spent on auditing, the auditor's experience, the reputation of the audit office, and determining fees. The research also concluded that determining fees fairly contributes to enhancing the quality of auditing and auditor independence. In conclusion, the research presented a set of recommendations, the most important of which are setting clear and unified standards for determining fees, increasing awareness of the importance of determining them fairly and transparently, and developing effective control mechanisms to ensure auditors' commitment to professional standards.

This paper studies the effectiveness of feed forward neural networks (FFNNs) in comprehending fuzzy data, specifically analyzing the Brent crude oil price dataset from January 1, 2018, to December 31, 2021. Crude oil prices exhibit intrinsic unpredictability, characterized by uncertainty and imprecision, rendering them suitable for fuzzy data analytics. FFNNs, recognized for their ability to model complex and nonlinear associations, are employed to predict and analyze price fluctuations in this ambiguous domain. The research evaluates the performance of FFNN against conventional statistical and machine learning models, incorporating essential assessment metrics such as prediction accuracy, mean squared error, and resilience to noisy or absent data. The results of this study indicate that the application of fuzzy pre-processing in combining with FFNNs decidedly improves model performance. Before employing fuzzy methodologies, the mean squared error (MSE) was recorded at 1.2959. Nonetheless, the incorporation of fuzzy pre-processing into the FFNN framework reduced the MSE to 1.0983, illustrating the enhanced ability of the combined strategy to address uncertainty and imprecision in the data. This augmentation illustrates the efficacy of fuzzy-enhanced neural networks in generating more precise forecasts for complex, volatile variables such as Brent crude oil prices.

This study aims to investigate to the role of switching cost in the relationship between country of origin image and brand perceived quality. The methodology followed in this study was descriptive analytical method using questionnaire.
The study obtained data from 343 owners of sedan cars in the Kingdom of Saudi Arabia by using probability sampling technique. After collecting and analyzing data and clarifying and discussing the results, it has been found that Country of Origin affects brand perceived quality through company reputation as well as its product image. The study also pointed out that the country of origin- with its technological, economic, political and demographic dimensions -has no effect of the perceived quality of the trademark.
As for the role of the switching costs, the study shows that only financial switching cost moderates the relationship between country of origin and brand perceived quality, while procedural and relational switching costs do not affect this relationship. The study has reached some results and concluded by some recommendations.

This research aims to determine the impact of compliance with International Financial Reporting Standards (IFRS) as one of the main determinants that contribute to reducing the spread of information asymmetry among parties dealing in the stock market, thus ensuring the production of high-quality accounting information that would reduce the accounting information asymmetry gap,And then improve the quality of accounting profits and to achieve the research objectives and test its hypotheses and extract the most important results and recommendations, the researcher addressed the following:The research addressed the conceptual framework statement for the nature and importance of accounting earnings quality. The research reviewed the conceptual framework statement for the International Financial Reporting Standards (IFRS) and its importance.The most important results obtained concluded that the application of International Financial Reporting Standards (IFRS) affects the components of the relationship between reducing information asymmetry and improving the quality of profits.This indicates that the application of International Financial Reporting Standards (IFRS) reduces the phenomenon of information asymmetry by improving the quality of accounting profits,Therefore, it is necessary for senior management in general, and financial management in particular, to focus on improving the quality of accounting profits by maximizing the levels of disclosure and transparency of internal and external financial and non-financial information, both in the current and future situations.
There is also a move towards holding training courses and programmers for financial report preparers and auditors of Iraqi companies listed on the stock market on the nature and importance of International Financial Reporting Standards (IFRS) as one of the main determinants of the quality of accounting earnings.

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