Journal of Baghdad College of Economic sciences University

The research aims to examine the impact of Strategic Quality Management (SQM) on the performance of manufacturing operations—an applied study of a sample of industrial companies listed on the Iraq Stock Exchange. The research problem is framed around the question: "What is the level of impact of Strategic Quality Management on the performance of manufacturing operations?" The objective of the research is to determine the extent to which Strategic Quality Management affects manufacturing operations performance. A questionnaire was employed as the primary tool for data collection، targeting production and quality department managers in the sampled companies. The sample included 214 respondents، and the data was analyzed using the SPSS V.26 software to test the research hypothesis. The study concluded that there is a statistically significant positive relationship between the application of Strategic Quality Management principles and the improvement of manufacturing operations performance. Among the recommendations is the need to enhance the awareness of executive management about the importance of Strategic Quality Management as a tool for achieving competitiveness

The General Company for Foodstuffs Trading, which is connected to the Iraqi Ministry of Trade, is the subject of the current study, which aims to test the effects of absorptive capacity with its dimensions (acquisition, assimilation, transfer, and exploitation) in improving high performance work systems with its dimensions (selective recruitment, intensive training, performance evaluation, career path opportunities, and employee participation). In order to accomplish this, a questionnaire was created and given to the study sample, which consisted of 235 employees out of the 518 employees in the community who had the title of "Assistant director" and were in the fourth grade or higher. Using statistical software (spss, Amos 26), a collection of descriptive and analytical statistics were used, indicated by percentages, standard deviation, arithmetic mean, and relative importance. The findings validated the research hypothesis that absorptive capacity has a beneficial effect on improving high-performance work systems.

The current research aims to know the importance of the role of digital leadership in achieving strategic clarity. The main research problem was represented by the important question (Is there a correlation and influence relationship between digital leadership in achieving strategic clarity), to explain the relationship between the research variables, There are two main hypotheses that have been formulated regarding correlation and influence, as well as sub-hypotheses derived from them. the descriptive analytical approach was used to survey the opinions of a number of employees in exchange and financial transfer companies. the sample included (71) individuals out of a total of (120) individuals from the research group. The intentional sampling method was used and their opinions were surveyed according to a valid questionnaire form. To analyse the data, the statistical program (SPSS) and the program (EXCEL) were used. Among the statistical methods used are (Spearman correlation coefficient). the simple linear regression coefficient. The researcher reached a number of conclusions, the most important which that there is a high level of digital leadership in achieving strategic clarity. the existence of a significant correlation with a direct effect between digital leadership and strategic clarity. The research concluded with recommendations

The current study aims to understand the role of skillful leadership in enhancing the quality of organizational sustainability and the extent of the success of implementing these two concepts in the industrial sector of Al-Zawraa General Company. The study problem was represented by a set of questions: Does skillful leadership have a statistically significant correlation with organizational sustainability? Is there a significant impact of skillful leadership on the organizational sustainability quality of the company under study? The research community was selected from the industrial sector representing Al-Zawraa General Company in Baghdad Governorate. A research sample of (89) individuals was selected, targeting decision-makers from among the managers in the company under study. The study reached several results, the most important of which are: There is a direct impact of skillful leadership on organizational sustainability at Al-Zawraa General Company.
Key words: skillful leadership, quality of organizational sustainability, Al-Zawraa General

The current research aims to study and analyze the correlation and impact between exchange rate fluctuations and abnormal returns in the banking sector listed on the Iraq Stock Exchange for the year 2022, 2023, where the fluctuation in exchange rates of the dollar against the dinar was measured on a monthly basis according to the market prices displayed in the statistical bulletin of the Central Bank of Iraq, as for the abnormal returns, they were measured by subtracting the actual return from the required return that was measured using the (CAPM) model, and using a simple correlation coefficient And the linear regression factor in order to measure correlation and regression, the researchers have found a statistically significant effect of exchange rate fluctuations in achieving abnormal returns, and the researcher recommends that the Central Bank of Iraq should take appropriate measures to reduce the smuggling of the US dollar currency to other countries in order to reduce demand for it and thus stabilize its prices, the Iraqi Stock Exchange should also have the necessary flexibility to allow a rapid response to changes in the results of the analysis of data and information flowing in order to equalize between market value For stocks and reality and not achieve abnormal returns.

This study aims to measure and analyze the trends of both oil revenues and economic growth. It further seeks to assess the impact relationship of oil revenues on economic growth, as well as to examine the causal relationship between these variables. To achieve the study’s objectives, the descriptive method was employed for the theoretical framework, the analytical method was used to identify the trends of the variables, and the quantitative approach was adopted in the econometric analysis.
The econometric aspect of the study utilized the Pooled Mean Group Autoregressive Distributed Lag (PMG/ARDL) methodology, following the application of several diagnostic tests. This included testing for the randomness of variables through the normal distribution curve, and subsequently, testing for causality using the Granger Causality Test.
The results revealed a positive correlation between oil revenues and economic growth, indicating that increased oil revenues contribute to fostering economic growth. However, oil revenue shocks were found to have an adverse impact, significantly reducing economic growth. This reflects the vulnerability of oil-dependent economies to fluctuations in global markets. The study also highlighted that some OPEC countries, such as Saudi Arabia, which have adopted economic diversification policies, were better able to mitigate the effects of such shocks compared to others like Venezuela

The research aims to identify the extent to which the principles of corporate governance are applied in private commercial banks, as approved by the Basel Committee for Banking Supervision and Control, for one of the most important mechanisms of governance in the banking sector, which is the board of directors in terms of the size of the board, its qualifications, the independence of the board, and taking into account the diversity of gender, in addition to including the director of risk management in Council membership. In measuring the variables, the researcher relied on the financial reports of ten private Iraqi banks for the time period from 2006-2017. The results of the research were that there was a shortcoming in the implementation of what was stipulated in the requirements of the Basel Committee, where it was noted that the banks of the research sample did not commit to including a female component in the council, and the director of risk management included as well as the absence of independent members in it as well as a lack of qualifications for the board of directors

This research seeks to examine the interplay among the three lines of defence and its implications for assessing the adherence of the sampled banks to the financial and operational risk governance framework, as stipulated by the Central Bank's directive No. 9/6/411 dated July 10, 2019. Methodology of research: The study employed an inductive methodology by examining risk governance and the interplay of the three lines of defence in improving compliance with requirements. Furthermore, a deductive method will be employed in the practical analysis of the interactive relationship among the three lines of defence, utilising the RASIC matrix, alongside the examination of risk management reports and internal audit compliance. Conclusions: The study arrived to the most significant conclusions: Based on the Central Bank's directives, the Iraqi banks in the research sample have pledged to adhere to the financial and operational risk governance framework's requirements. A partial implementation of the three lines of defence against risks was identified in the evaluation of the governance of financial and operational risks in the institutions of the research sample. In contrast, the application of specific components of the second line of defence (risk management) was inadequate, particularly in the areas of risk identification and assessment, risk acceptance, and risk communication. Consequently, the application continues to exhibit a significant vulnerability.

The research aims to analyze the reality of the Iraqi economy by applying the economic exposure index and knowing the extent of the economy’s exposure to the outside, as this indicator reflects the extent of the importance of foreign trade to the gross domestic product of the Iraqi economy, and the research started from the hypothesis that the Iraqi economy is exposed to the outside and meets its needs in a way Large amounts of imports to cover local demand for most goods.
Among the most important conclusions of the research is that Iraq is economically exposed to the world and indicates economic dependency abroad, as the degree of economic exposure in Iraq ranged between (125.99%) as a maximum during the year (2003) and (46.21%) during the year (2019), which is a high percentage and falls Above the percentage specified for determining the state of economic exposure for any country, which is estimated at (45%), and the average degree of economic exposure during the research period was (64.48%), and this percentage is much higher than the acceptable percentage, which is estimated at (45%), and the reason for this is Because the state relies mainly on oil exports in its foreign trade (99%).
One of the most prominent recommendations of the research is the need to pay attention to the industrial and agricultural sectors with the aim of increasing local production and replacing imported goods, in addition to exporting the surplus in order to diversify the Iraqi economy and keep it away from the character of a unilateral economy

This research aims to elucidate the concept of big data, its areas of application, and its significance in the auditing and disclosure processes. It emphasizes the critical role of big data analysis in influencing the performance of economic units, particularly within the unique environmental and societal context of Iraq. A specialized questionnaire was developed as the primary data collection tool to achieve the research objectives. This questionnaire was distributed to a selected sample of managers from the financial affairs and accounting departments of three industrial companies listed on the Iraq Stock Exchange: Modern Paint Industries Company, Iraqi Carton Industries Company, and Baghdad Soft Drinks Company.
The findings of this research yield several key conclusions:
1. The Cronbach Alpha test, with stability values exceeding 0.7, validated the questionnaire's reliability and validity, demonstrating its high quality and consistency in both its tool and its results.
2. The analysis of the responses confirmed the acceptance of the study's three hypotheses, indicating a statistically significant impact of big data's determinants on auditing and disclosure processes. This underscores the role of big data in enhancing transparency within these frameworks.

Financial reports provide a clear picture of the financial performance and economic position of an economic unit over a specific period of time. Therefore, this research aims to shed light on the impact of hyperinflation and exchange rate fluctuations on the fairness and reliability of financial reports in unstable economic environments. To achieve this goal, the researcher relied on the use of inductive and deductive approaches. In addition to relying on the use of the descriptive analytical approach, the research reached many results, including the presence of a statistically significant inverse effect of hyperinflation on the fairness and reliability of financial reports in unstable economic environments at the 0.01 level. As the level of hyperinflation increases by 1%, the level of fairness and reliability of financial reports in unstable economic environments decreases by 1.090%. Therefore, the study recommends the use of accounting methods such as "current cost accounting," which address the impact of creeping inflation on financial statement items.

The Laplace distribution is a continuous probability distribution, also called the double exponential distribution and it is named after the French mathematician Pierre-Simon Laplace. Laplace distribution used in many fields and applications in real life. It is often used to model phenomena with heavy tails or when data has a higher peak than the normal distribution. In present study, we deal with Bayesian analysis of Laplace distribution to derive different estimators for the unknown scale parameter using different double informative priors which are represented by the inverted gamma prior-inverse chi squared prior and the inverted gamma prior-levy prior and inverse chi squared prior-levy prior distributions. We derived the posterior distribution under different double informative priors for the scale parameter of the Laplace distribution. Then Bayes estimators are derived based on the general entropy loss function (GELF) by assuming different values for the shape parameter of GELF, and we compared it with classical Estimators which is obtained by the maximum likelihood estimation (MLE). We used computer programs in Matlab R2018b to obtain the simulation results of this study, we generated different sample sizes of Laplace distribution with several values for the true value of the scale parameter assuming the location parameter be known. Also, we assumed different values for the parameters of different double informative priors. We depend on the mean square error criterion (MSE) to compare the accuracy of the different estimates for , and the estimates with the smallest MSE’s will be the best estimates. We concluded that Bayes estimators for the unknown scale parameter under three different double informative priors based on GELF showed better performance than ML estimator according to the smallest value for MSE criterion, when the location parameter be known and the true value of the scale parameters of the Laplace distribution as and . We recommend to use Bayes estimation under the Inverted gamma -Standard levy distribution as double informative prior to estimate the scale parameter of the Laplace distribution based on different loss functions such as the quadratic loss function (QLF) and Degroot Loss Function (DLF) and the modified loss function (MLF) and the modified linear exponential (MLINEX) loss function to compare the accuracy of the different estimates

This research examines the impact of smart firewalls on cybersecurity, comparing them to traditional firewalls. It highlights several advantages of smart firewalls, including machine learning, deep packet analysis, and automated threat response. The study tests a smart firewall in a simulated network under various cyber-attack scenarios, measuring threat detection rates, response times, and network performance.
The results indicate that the smart firewall significantly outperformed traditional firewalls, achieving a malware detection rate of 93.94%, a phishing detection rate of 88.89%, and a DDoS detection rate of 96.77%. Additionally, it demonstrated faster response times and had minimal impact on network performance. However, it did exhibit a higher false alarm rate for phishing attempts.
In conclusion, the research suggests that smart firewalls improve protection against evolving cyber threats. It recommends investing in more accurate algorithms to reduce false alarms and integrating these systems with other security solutions to ensure comprehensive protection