AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : The purpose of the study is to determine how Iraq's development sustainability will be affected by the
implementation of green taxes. To accomplish the goals of the study and confirm the accuracy of its hypotheses, the
descriptive analytical technique was combined with an inductive-deductive approach. The research's applied
component was based on the perspectives of a sample of General Tax Authority workers, a questionnaire was
prepared that included a set of questions related to the research variables and was distributed to the research sample
of employees working in the General Tax Authority, numbering 30 individuals. Using statistical analysis according to
the statistical program (SPSS), the results showed a strong direct relationship between the independent variable
(green taxes) and the dependent variable (sustainable development), in addition to the existence of a significant effect
of the independent variable green taxes on the dependent variable sustainable development, The study came to a
number of results, the most important of which was that imposing green taxes on those who cause environmental
pollutants contributes to giving a monetary value to the exploitation and sustainability of ecological resources, which
are often exploited for free due to polluters dumping their polluted waste in various elements of nature without
compensation. The research also confirmed that using green taxes as an effective economic tool to reduce
environmental pollution and direct the behaviour of Consumers towards a green economic environmental culture and
investing its revenues in development projects in the fields of environmentally friendly renewable energies can bring
about changes in environmental sustainability and help develop the economies of countries by directing the resources
of these taxes to protect natural resources, which is positively reflected on the environment and helps in sustaining its
development.

Saida Research to shed light on the role of digitization in education and the
urgent necessities that respect it is an important and necessary matter in the world in general and
Iraq in particular, especially after the successive events that occur at the local level and today for
three years the world has not witnessed a major reason, the total and partial, the reason for the
spread of the Corona virus and then the Ukrainian war. As for Iraq, the pandemic witnessed
massive demonstrations that swept the central and southern governorates. I gloat in researching
education in the two educational institutions, and from here began its transition from traditional
education towards whether it was a necessary matter and the note of emergency events, not to
mention the rhythm of the advantages that emerge electronically, which will be highlighted
through current studies

Abstract : With the growing energy demand, fluctuations in oil prices have become a key driver of global markets,
influenced by economic and political factors. Oil plays a crucial role in the modern economy. Since the 1973 oil crisis,
price changes have contributed to rising inflation, prompting central banks to adjust their policies to maintain price
stability. This research employs wavelet transforms to enhance oil revenue and inflation data by reducing noise.
Additionally, the smoothing splines method is applied to achieve precise regression estimates. The results indicate that
the most effective approach is the smoothing spline method with the soft threshold function and the visu threshold
value, demonstrating its efficiency in improving forecasts and analysing economic data, ultimately aiding in
maximising oil revenues and ensuring financial stability.

Abstract : The research aims to analyze the impact of fiscal policy on the performance indicators of the Iraq Stock
Exchange for the period (2006 - 2023) through direct or indirect channels. More importantly, we find that the
interaction between economic policies is very important in explaining the development of the Iraq Stock Exchange.
Therefore, investors and analysts in the Iraq Stock Exchange should understand the relationship between
macroeconomic policies and stock market performance and look at fiscal policy together rather than looking at them
in isolation from each other. The research relied on annual data for the period from 2006 to 2023 with the aim of
demonstrating the impact of fiscal policy on the performance of the Iraq Stock Exchange through a quantitative and
analytical reading of all variables and determining the type and extent of the relationship. Using advanced standard
methods and approaches from the Autoregressive Distributed Lag (ARDL) model.

Abstract : In this study, parametric and nonparametric survival estimators for patients with heart disease under
multicollinearity are analyzed, In addition to more sophisticated approaches like the Bernstein approximation and Cox
Proportional Hazards with regularization, more conventional approaches like Kaplan-Meier and Nelson-Aalen were
assessed, The findings indicate that while traditional approaches work well in straightforward situations, they become
vulnerable to multicollinearity in strongly linked variables. However, in complex situations, advanced techniques
yield solutions that are adaptable and stable, metrics such as statistical performance (Log-Likelihood, AIC, BIC),
accuracy (MAE, RMSE), and the capacity to manage censored data and multicollinearity were utilized in the survival
calculation, while old methods are still appropriate for smaller scenarios, advanced methods are advised for
complicated datasets with multicollinearity, In the applied aspect, data were collected from one of the private hospitals
in Baghdad, where the results reached the advantage of the Bayesian Kaplan-Meier estimation method compared to
the rest of the estimation methods based on comparative above measures and others.
.

Abstract: Traffic accidents are considered one of the most dangerous social and security problems facing most
countries, including our beloved country, which is a major cause of many deaths and injuries. Therefore, traffic
accidents are considered one of the main causes of death in most countries. As a result of the increase in the
population in Iraq in general and in Basra in particular, as well as the improvement of living standards, the number of
cars is constantly increasing. As a result, the number of accidents is constantly increasing. Therefore, the aim of this
study is to attempt to develop a proposed model to predict traffic accidents in Basra Governorate, using several time
series models and comparing them with neural networks in order to reach the best model to predict the number of
traffic accidents in the near future. The importance of this study comes from following an advanced scientific method
to determine the best and most efficient statistical model in order to use it in predicting the number of traffic accidents
in later periods so that the authorities responsible for roads and planning authorities can know what this phenomenon
will lead to in the future in order to reduce it. The study concluded that the neural network model was better than other
models and was adopted in predicting later periods.

Abstract:This research aims to measure, ,the capital, structure ,within the framework, of ,the Pecking, Order.Theory
,theory with its, indicators (,retained earnings ratio, loan ratio, common stock ratio), in financial health using Altman
,indicators for industrial companies, which consist of five, indicators (,net .working capital on total assets, retained
earnings on total, assets, earnings before interest and tax on total assets, market value of shareholders' equity on ,total
liabilities, net sales on total assets). The number of companies. ,listed in the .Iraq .Stock ,Exchange, (28) companies. A
sample of (10) was selected based on the data and financial statements published on the Iraq Stock Exchange website,
based on the availability of their data continuously, during the research period from (2014-2023). These selected
companies, the research sample triangle, are (the Iraqi Carpet and Furniture Company, Al-Mansour Pharmaceutical
Manufacturing, Company, Baghdad Soft Drinks Company, Modern Chemical Industries Company, Baghdad
Packaging, Materials Manufacturing Company, Al-Kindi Vaccine Production Company, Iraqi Engineering Works
Company, National Metal and Bicycle Industry Company, Modern Sewing Company, Production Company Ready
made garments)., The research problem was, represented by, finding an ideal method for adopting the capital structure
according to the ,Pecking ,Order Theory, as it is the best method for distinguishing between internal and external
financing for Iraqi industrial companies, and identifying the funding sources that are compatible with the Iraqi
financial, economic, and political environment and its impact on the financial health of these companies. The research
problem was embodied through a set of questions through which the research hypotheses were formulated to achieve
its goal. The researcher used the simple linear regression method and the multiple linear regression to test the effect of
the independent variable, the Pecking Order Theory, on the dependent variable, financial health, using the statistical
program (SPSS V.24) and the program (Excel). The researcher reached a set of conclusions, the most prominent of
which was that Iraqi industrial companies tend to adopt the ,Pecking .Order Theory philosophy in building their
capital structure, despite continuing to issue common stocks in most cases, instead of resorting to loans as a second
financing option after retained earnings. Some Iraqi industrial companies within the research sample do not have
financial health, systems, which exposes them .to the risk of financial failure in the short term. One of the most
important recommendations the researcher, reached was to reduce the companies surveyed's reliance on debt
financing, as this would reduce their financial health and potentially lead to bankruptcy, if their debts accumulate and
they are unable to repay them on time. Therefore, industrial companies must learn how to determine the optimal
capital structure, to achieve long-term financial health
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Abstract: In this paper study focused on analyzing type 2 diabetes data from 237 individuals, both diabetic and non
diabetic, collected from the Community Health Department/ Nineveh Health Directorate. Hierarchical Cluster
Analysis (HCA) was used to classify the key factors influencing diabetes using Complete Linkage to measure
distances between clusters. The distance matrix was then calculated using Gower Distance due to the presence of both
quantitative and qualitative variables. The best regression equation for each cluster's variables was predicted by
applying logistic regression to identify the most influential variables and predict the risk of diabetes with high
accuracy. The analysis was performed using Python 3, and issues such as multicollinearity were checked using the
correlation matrix and the Variance Inflation Factor (VIF). The cluster analysis results identified three main groups of
variables, and these three clusters were used as indicators in the logistic regression model to assess the impact of each
group on the likelihood of developing the disease. The results showed that the cluster related to blood glucose levels
(HbA1C and blood glucose levels) was the most statistically significant factor in predicting diabetes, while metabolic,
health, demographic, and behavioral factors did not show a strong association. Diabetes risk was predicted based on
the previous two variables using logistic regression to explain and estimate this relationship. The results suggest that
combining cluster analysis with logistic regression enhances the model's ability to predict the influential factors more
accurately, which contributes to improving decision-making and providing deeper insights into the studied data.

Abstract: This research aims to study the impact of the quality of internal audit on the indicators of operational
performance and its reflection on the value of the economic entity and included the community and sample of the
research eight commercial banks for the period from (2019-2023) and the quality of internal audit was measured
through an examination form to show the extent of application of international standards in the work of these banks
The operational performance indicators were measured by the indicators return on assets and return on equity The
measurement of the value of the economic entity was measured by Topin s Q Including the market value of assets on
the book value of assets has been using statistical methods such as the mean and standard deviation and coefficient of
variation C.V to show the relationship between the variables has reached the researcher to a set of conclusions and
recommendations, the most important of which is that there is an impact and a relationship of statistical significance
between the quality of internal audit and operational performance indicators and between the indicators of operational
performance and the value of the economic entity and between the quality of internal audit and the value of the
economic entity through the mediating role of the indicators of operational performance either the most important
recommendations It included attention to the quality of internal audit, obliging the banking economic entitys listed on
the Iraq Stock Exchange to apply the international standards issued by the Institute of Internal Auditors (AII), the
interest of banks in ways and strategies that lead to improving their operational performance, and paying attention to
the value of the economic entity, which is the measure for investors and shareholders to invest their money in these
economic entitys.

Abstract: Hypertension (Blood pressure) is considered one of the world's most important indicators of
cardiovascular disease. Therefore, attention is focused on studying the most important factors that cause high blood
pressure in order to spread health awareness to individuals to avoid this disease. Factorial design is a widely used
statistical tool in many scientific disciplines that aims to determine the effects of factors with levels and their
interaction on the experimental response units to those factors. In this paper, we mainly focus on using adaptive lasso
along with factorial analysis to study the selecting of the most influential factors and interactions that affect
hypertension. Hence, the results show that the adaptive Lasso refines the model by selecting only the most impactful
variables, which enhances model interpretation ability and accuracy.

Abstract: Environmental pollution and climate change have been recognised as serious problems in the world, with
the MENA (Middle East and North Africa) regions being no exception in facing one of the major challenges.
Considering the detrimental impact of these problems on the ecological environment, countries have to find feasible
measures to reduce pollutant emissions and improve environmental quality. In this context, renewable energy, trade
openness, oil prices, and human capital may be causes of enhancing environmental quality. This paper investigates the
effect of renewables, trade openness, oil prices, and human capital on environmental quality (CO2 emissions and
ecological footprint) in 19 MENA countries between 2010 and 2023. We used the NARDL approach for this
estimation. The findings reveal that renewable energy consumption and trade openness have a positive effect on the
decline in CO2 emissions and ecological footprint, and increasing oil prices have a negative effect on environmental
quality. Human capital also serves as a significant factor that can have a positive impact on environmental quality
through this variable. The study thus verifies the hypothesis based on the results above i.e., these factors substantially
improve the environmental quality in MENA. Accordingly, it is suggested by policymakers in the MENA region
invest more in renewable energy sources, foster the trade of goods, utilize the management of oil price to its benefit,
and develop human capital for the environmental and clean energy sectors to enhance the environmental quality and
sustainable development within the region.

Abstract: This study aims to examine the impact of entrepreneurial imagination on the reputation of private
universities and colleges in the Middle Euphrates region from the perspective of college deans, their assistants, and
heads of academic departments. The entrepreneurial imaginativeness variable was measured through three
dimensions: (creative imaginativeness, social imaginativeness, and practical imaginativeness ), while the university
reputation variable was adopted as a dependent variable through its three dimensions (academic competence,
responsible management, social attractiveness). The problem of the current study is embodied in how the
reputation of these universities can be improved by capitalizing on the entrepreneurial imaginativeness of their
founders. By adopting the descriptive analytical approach, the theoretical and applied aspects were framed, which
relied on the questionnaire as a main tool in collecting data. The sample size were (154) deans, assistants, and
heads of departments from (19) private universities and colleges. The current study used a number of statistical
methods to deal with the results of the questionnaire form, especially standard deviations, arithmetic means, and
structural equation modeling with the help of statistical programs (SPSS.var.29), (AMOS.var.26). The study
concluded that entrepreneurial imaginativeness has an impact on the reputation of these universities.

Abstract : The research aims to measure and analyze the consequences of applying fiscal discipline policy on
economic growth in Iraq by presenting and analyzing the changes and developments in the application of fiscal rules,
followed by measuring their effect on economic growth. To achieve the research objectives, the descriptive-analytical
method and econometric tools were used through the Vector Error Correction Model (VECM). One of the main
findings is that both the budget balance rule and the golden rule had a negative effect on economic growth in Iraq,
whereas the public expenditure rule and the public debt rule showed a positive effect. This could be due to the
government focusing on financial balance, prioritizing budget stability over projects that support sustainable
development, or due to directing funds toward infrastructure projects that Iraq urgently needs, limiting investments in
sectors that promote higher economic growth rates.

Abstract : The study aims to test the effect of career success with its dimensions in enhancing employees’ passion
at the workplace. The problem of the current study is to investigate career success, in its four dimensions, enhancing
the employee’s passion for work, for a sample of teaching staff in private universities in the following provinces:
Najaf , Karbala ,Diwaniyah and Babil. Moreover, what can motivate them to stay at private universities as long as
possible and to be highly passionate about their work and less likely to leave for another private university?. In
addition, the study uses an analytical description approach, which provides an opportunity for the researcher to
describe the study problem, explain it and collect data around it, then analyze it. The private universities are chosen in
the above-mentioned provinces as a field community to implement the study. The sample type is selected as a sample
of faculty in private universities, consisting of(299) . The questionnaire tool is selected to collect the required data
by(58) questions distributed on the study variables. The impact hypotheses are tested, including the central
hypothesis and four sub-hypotheses related to dimensions using Smart Pls4, SPSS26. The study results show that
investing the success of career, in general, enhances the teaching staff’s work passion in private universities. In
addition, the level of financial success and success in relationships are not at the required level in boosting the
passion of teaching staff in the private universities. In order to address this issue, The study recommends that it
should concerned personnel of the private universities should reconsider the issue, Professional strategies should be
adopted that ensure achieving high levels of success in the career. It is essential to enhance faculty members' levels of
passion in a way that improves the level and quality of performance. This can be achieved by adopting successful
strategies that attract faculty members to stay at the university for long periods, including enhancing financial levels
through rewards and financial and moral incentives..