JOURNAL OF ADMINISTRATION AND ECONOMICS

The Fuzzy Semi-Parametric Partial Linear Model is an essential model for data analysis because it consists of two parts: a parametric part and a nonparametric part. The research dealt with the method of estimating the parametric part using the Fuzzy Ordinary least Square method and estimating the nonparametric part using the Kernel Smoothing method using functions (Triangular, Gaussian, Epanechnikov) and using the simulation method using the MATLAB program to obtain the results for four sample sizes (50, 75, 150, 200) with a variance of (0.1, 0.5, 0.9) and the experiment was repeated 1000 times. The results showed that the Speckman-Gaussian method is the best because it has the lowest Goodness. Fit.

The current research aims to identify the role played by poor leadership and psychological alienation and their impact on the level of creative thinking and the extent of the possibility of applying these two concepts effectively in the commercial complex in Baqubah. The main research problem was: “Do the dimensions of bad leadership and the dimensions of creative thinking have a significant statistical relationship and influence on the level of “Creative thinking,” the research problem reflected a set of hypotheses that explain the correlation and effect between the main research variables To understand the nature of the relationship and the impact between the variables, poor leadership was adopted as an explanatory variable first, psychological alienation as an explanatory variable second, and the level of creative thinking as a responding variable. Data was collected through several tools, including sources and references, in addition to the questionnaire distributed to the research sample of 77. Respondent based on the intentional sample that targeted department heads and divisional managers in the commercial complex in Baqubah, and in light of the data and information collected from the research sample, the data was analysed. Hypotheses were tested using appropriate statistical tools and analysed through several ready-made statistical programs (SPSS, ver19), and also contributed Statistical tools related to statistical analysis (arithmetic mean, standard deviation, honesty coefficient, linear regression coefficient, influence and correlation values) in arriving at accurate results. The research reached an essential set of conclusions, the most important of which was that there is an inverse relationship, meaning that poor leadership may have a noticeable effect on the level of creative thinking. This indicates the role of poor leadership in not encouraging and not enhancing creative thinking within the mall. The research results reflected a set of recommendations, which stated that the leadership of the mall should focus on developing leadership skills and improving management methods to enhance the satisfaction and performance of the work team.

This research addresses the international project of the International Accounting Standards Board in accounting harmonisation regarding the accounting treatments for insurance contracts. The practical aspect was represented in examining the accounting framework for adopting the modern standard in the National Insurance Company, based on applying the measurement methodology (the mandatory building blocks) and the allocation of premiums. Optional) on the final accounts, management reports, and company insurance contract information. The researchers reached several conclusions, perhaps the most prominent of which is that the unified accounting system for the National Insurance Company does not achieve accounting compatibility with international standards. The researchers recommended some of the most critical recommendations: The insurance company bases the accounting treatments for the insurance contract on the International Financial Reporting Standard (17).

Green target costing and time-driven product life cycle budgeting are among the most essential contemporary strategic techniques in cost and management accounting, which, when integrated, can enable economic units to achieve sustainable competitive advantage by reducing cost, reducing time, improving quality, and improving production flexibility. The current research aims to study the complementary relationship of the two techniques above through application in one of the factories of the General Company for Electrical and Electronic Industries, which is the air-cooled motors factory. To achieve this goal, the researchers relied on data obtained through field coexistence from the factory records when applying the two techniques. As for the most important conclusions that the researchers have reached, the most important of them is what confirms that the integration between green target costing and time-driven product life cycle budgeting is likely to lead to a significant improvement in terms of reducing resource consumption, reducing cost, reducing response time, and improving the level of quality, in addition to preserving the environment from pollution and reducing harmful emissions, which may be reflected in achieving sustainable competitive advantage.

The study aims to identify the concept of climate-smart agriculture, its importance and goals, and to learn about the experiences of Arab countries in the field of climate-smart agriculture and the extent to which Iraq has benefited from these experiences, and then to present a series of recommendations and proposals that would contribute to the development and progress of the agricultural sector, especially climate-smart agriculture in Iraq, through the use of modern and advanced technologies and in order to achieve the goals and objectives of the study, a number of questions and hypotheses were formulated, and the most important conclusions were reached. The conclusions of the study concluded with a set of recommendations, the most important of which are: adopting climate-smart agriculture, adopting incentive policies for farmers that provide the necessary capacity and implementing conditions in Confronting climate change, how to adapt to climate change, and benefiting from the experiences of successful countries regarding the impact and confrontation of climate change and adopting policies in this direction.

The current research dealt with two essential variables: banking digitisation as an independent variable, which is of great importance for processing, storing, and transferring data, as it works to improve customer relationships, generate more competitiveness, save costs, increase accuracy, and reduce banking risks, and credit risk as a dependent variable, which is the fundamental pillar in banking. Banks, which affect their work, and non-performing loans are one of their causes. Therefore, the research aimed to know the relationship between banking digitisation and credit risks by analysing the indicators of banking digitisation and their relationship to avoiding credit risks. The research problem focused on the central question: What role does it play? Banking digitisation in reducing bank credit risks? It was assumed that there are correlations, influences, and causal relationships between banking digitisation and credit risks in the research sample. The researchers followed the descriptive and analytical approach. The research community included a sample of Iraqi commercial banks, namely, and for a period lasting (12) years extending from (2010 - 2021), as reliance was placed on data from the annual report of each bank, and data provided by the Central Bank of Iraq, , the research produced a set of results, most notably the existence of a link and impact between banking digitisation and credit risk in the research sample, as well as the existence of a causal relationship between these variables and is specific.

The study aimed to investigate how information technology reduces logistical costs by managing the logistical activities of Yemeni humanitarian organisations. The study used a descriptive-analytical methodology and a questionnaire to collect data. The study population consisted of the humanitarian organisations in Yemen, and the sample included individuals responsible for cost management within these organisations. Three hundred eighty-five questionnaires were distributed, and 315 valid responses were received, representing an 81.82% response rate. The study concluded that information technology has a weak positive impact on reducing logistical costs and a medium positive effect on managing logistical activities. It also found a weak positive impact of managing logistical activities on reducing logistical costs. The study also found that managing logistical activities mediates the relationship between information technology and reducing logistical costs, with the impact of information technology not being statistically significant. In contrast, the effects of the management of logistical activities are statistically significant.

This research investigates the extent of adoption and application of sustainability accounting standards in small and medium enterprises (SMES), utilising a survey methodology to assess practices and challenges related to financial, environmental, and social sustainability. The study revolves around analysing the factors influencing SMES' decisions regarding adopting and implementing sustainability accounting standards, encompassing institutional, regulatory, and cultural factors. The survey results will be presented and analysed to provide a deeper understanding of the adoption level of sustainability standards and the challenges that SMES encounter. The findings can potentially guide policy and practical efforts to enhance the momentum towards sustainable accounting practices within this crucial sector.

The problem of separating the binary dependent variable observations that depend on the sample size and the problem of multicollinearity among the explanatory variables are considered two of the most critical issues that arise in the logistic regression model. Treating these problems requires applying effective methods, where the estimation methods of the Double Penalty Maximum Likelihood Estimators (DPMLE) and the Adjusted Estimator Method were adopted in this research. After diagnosing the problem of separation and multicollinearity in the real data, represented by anaemia, which were obtained from the blood disease laboratories at Medicine-City Hospital, several key findings were reached. Chief among them was that the Modified Estimators Method was the best in terms of treating separation and multicollinearity problems. This was reached via dependence on the mean square error (MSE) as a comparison criterion.

This research includes understanding and applying different types of nonparametric statistical tests. Nonparametric approaches provide an alternative set of statistical techniques that make no assumptions about the data. These methods are often used to analyse data behaviour that does not require the distribution or parametric methods.
The purpose is to use mathematical concepts to explain and implement these various nonparametric tests in emergencies. In this research we try to study the relationship between emergencies (traffic accidents, falls from a height, shots, sharp tools, military operations and civil rebellion) and between age, gender and the four seasons of the year through the use of tests and to the period (December 1, 2019 to December 30, 2021) Data was collected at Shar Hospital in Sulaymaniyah, Kurdistan Region of Iraq. Throughout, it was evident that non-parametric tests of independent samples were used. Non-parametric tests such as the Mann-Whitney and Kruskal-Wallis tests will be applied, and no significant relationship between the Season variable and all emergencies.