journal of Economics And Administrative Sciences

Abstract:
The research studies the effect of soft leadership skills on organizational longevity within the Ministry of Higher Education and Scientific Research. The study seeks to diagnose the effectiveness that leadership competency may have in communication, initiatory capability, training, and team building for the sustenance of institutional performance and adaptability. Using a descriptive-analytical approach, data were collected using a structured questionnaire from 120 administrative leaders. The questionnaire was adapted from validated scales, while the analysis was conducted through SPSS and AMOS software. There was a statistically significant positive association with some of the soft skills of leadership towards organizational longevity, with communication, training, and team-building skills considered to exert the maximum influence. The results also revealed that the study model accounted for 74% of the variance in organizational longevity, clearly indicating the strategic importance of non-technical leadership traits in building resilience, innovativeness, and long-term success of an institution. These findings imply that the development of soft leadership skills should hence be embedded in leadership development and organizational strategy. This research contributes to the continuing discourse on public-sector leadership and provides useful recommendations to promote institutional sustainability in higher education systems. Focusing on soft leadership as a process of transformation, this study tries to inform policy and practice in managing higher education.

Abstract:
The research aims to address the fundamental problem by reducing the systematic risks to which investments in the stock market are exposed and to benefit from the emerging potential provided by investment portfolio insurance strategies, through Value at Risk Based Portfolio Insurance (VBPI), using the comparative analytical approach. The research community was represented by the (ISX60) index, The data was collected through the annual reports of the Iraq Stock Exchange to form three intentional yearly conditional samples for the period (2022-2024), and several financial models were relied upon, such as Simple Ranking, Single Index, Sharpe, and Treynor Models. Several results were reached, as the efficient dynamic investment portfolio before insurance according to the Sharpe model outperformed the VBPI. At the same time, the VBPI succeeded in achieving a performance level according to the Treynor model on the uninsured portfolio. The originality of the research lies in building three efficient dynamic investment portfolios and insuring them according to the Value at Risk Model as a new strategy in insuring investment portfolios.

Abstract:
This paper analyzes how Strategic Monitoring (SM) affects the Organizational Sustainability (OS) of some selected Baghdad Health Directorates in Iraq and attempts to establish how economic, social, and environmental sustainability can be achieved through SM, which includes strategic intelligence, strategic thinking, and strategic vigilance. A descriptive-analytical methodology has been used in which data was gathered using a structured questionnaire administered to 60 middle management officials of the directorates. The data were processed through suitable statistical tools using regression and correlation methods with the help of SPSS software. Results indicate that there exists a strong and significant positive relationship between SM and OS, with SM accounting for 65.6% variance in sustainability outputs. The two dimensions of SM having the greatest impact upon OS were found to be strategic intelligence and strategic thinking, followed by strategic vigilance. This will stress supporting and developing the SM capabilities in fighting environmental challenges, enhancing responsiveness, and ensuring sustain performances. From a practical standpoint, the study implies that the health sector's decision-makers can capitalize on embedding strategic monitoring practices to enhance decision-making and foster long-term sustainability. The study fills a much-needed gap in literature by providing an empirical connection between SM and OS in the public health setting. This promotes institutional mechanisms stressing continuous learning, environmental scanning, and proactive leadership.

Abstract:
The current study aims to identify the impact of green marketing on sustainable development in Al-Reef Alkhadraa Company for producing green products. The study consists of two main variables: the independent variable includes green marketing, which consisted of four dimensions: eliminate the concept of waste, reuse the product concept, clarify the relationship between the product price and cost, and make environmental orientation profitable. The dependent variable represents sustainable development, whose dimensions consisted of environmental, social, and economic.
According to (Maaroof & Oğrak, 2024), at the beginning of the twenty-first century, the world witnessed a diverse movement by humans in general, working to spread the tasks of preserving the environment, which led to the emergence of new ideas as an urgent need such as green marketing, the green consumer, and our environment is our home, in addition to the emergence of the term sustainable development. The world has witnessed an increase in environmental awareness during the past years, and among the reasons that came as a reaction are the high rates of pollution in the air, water as well as soil, climate change, global warming, and the increasing depletion of natural resources. These reasons mainly extend to the industrial and marketing activities of the business organization, and in practice, field visits were conducted by researchers to the company under study and formal structured interviews were conducted that included the chairman of the board of directors, his/her deputy and department managers, and 138 questionnaires were distributed to the human target in the organization under study and the intentional sample was used to reach results and 100 valid questionnaires were accepted and analyzed on this basis and 38 invalid questionnaires were excluded. To determine the relationship between the study variables, two main and sub-hypotheses were put forward and tested using several statistical methods, including SPSS (V.22).







The results confirm the existence of a positive correlation and influence between all dimensions of green marketing (eliminate the concept of waste, reuse the product concept, clarify the relationship between the product price and cost, and make environmental orientation profitable). The results also showed the existence of a significant relationship below the 0.05 level between green marketing and sustainable development goals, in addition, the study provided a number of recommendations for green business organizations. For example, there is a growing interest among customers in adopting the philosophy of ecological marketing, as it contributes to achieving sustainable development goals.
This current research paper is a guide for future studies that are interested in explaining the role and importance of using green marketing applications in business organizations because they serve a large segment of customers who have an environmental orientation.

Abstract:
The paper attempts to present the time and authority in the period between 2018 and 2022 concerning whether an accession of Iraq to the World Trade Organization under the aegis of GATS would establish an impact on financial inclusion. The objective is to find how service liberalization in conformity with GATS may influence financial inclusion in terms of access, use, and depth of banking services. The paper adopts a descriptive-analytical and deductive approach by considering factors such as banking density, spread of electronic payments, acceptance of mobile transactions, and credit-to-GDP ratio. The findings revealed that financial services liberalization at the GATS level has led to an expansion of digital infrastructures, including ATMs, POS terminals, and mobile payment systems, thereby enhancing banking access and lessening financial exclusion. Still, problems remain, especially in rural areas with insufficient infrastructure, limited trust in financial systems, and financial literacy. In the end, the study points out that while liberalization under GATS can propel the general financial inclusion agenda, restructuring of Iraq alone, working on digital trust, and fostering innovation are essential for Iraq to capitalize on the benefits. This research value-adding lies in making an interconnection between international trade agreements and financial development inside a country and offering a strategic roadmap to policymakers for aligning banking reforms with international standards for inclusive economic development.

Abstract:
This research focuses on the complex relationship between education quality and human development in Iraq for 2005 to 2023, emphasizing how the poor conditions in education set in place a vicious circle restricting national progress. Utilizing both inductive and deductive realms, official data of the Ministries of Education and Planning were analyzed, along with comparative international experiences. Indicators analyzed include school density, student-teacher ratio, lack of infrastructure, and limitations of vocational training for primary, secondary, and vocational educational levels. The results show a constant mismatch between students' population growth and resource allocation to education, thus summarizing an overcrowded school environment, overworked teachers, and degradation of educational quality. Corruption, insufficient public investments, and governance inefficiencies are also cited as factors aggravating the sector's underperformance. The study reaffirms that education is an essential determinant of human development indicia and that urgent reforms are needed to invest in educational infrastructure, modern-day teaching methods, and fighting corruption. By documenting the interdependence between education and human development, this work advances evidence-based policy measures to break the original cycle for sustainable development.

Abstract:
This paper deals with studying the relationship between internal and external gaps and the gross domestic product in Iraq for the period (2004-2022), as the Iraqi economy suffers from a financing problem, and this problem has resulted in a weak link between the economic sectors, high inflation rates, as well as the inability of the economic policies followed to achieve the required financing, so the research problem can be clarified by asking about the impact of internal and external gaps on the gross domestic product. Inductive and quantitative approaches were adopted, which relied on the joint integration methodology to show the impact of internal and external gaps on the gross domestic product in Iraq for the period (2004-2022), and the (EViews13) program was used. According to the Phillips-Perron unit root test results, all variables are stationary at the level of the first difference but non-stationary at the second difference. This makes it possible to use the ARDL model. The existence of joint integration, or a long-term equilibrium relationship between the research variables, was validated by the ARDL model bounds test results. Practical implications include policy recommendations to reduce deficits and stabilize growth. Socially, it addresses economic disparities, promoting equitable wealth distribution and sustainable development by identifying key drivers of economic performance. This study provides a unique perspective by analyzing the dual influence of internal and external economic gaps on Iraq's GDP, offering data-driven insights for policymakers to foster sustainable economic growth.

Abstract:
This study is an empirical investigation into the relationship between oil revenues and the parallel exchange rate in Iraq during the period from 2003 to 2023, highlighting the susceptibilities of a rentier economy dependent overwhelmingly on oil exports. The study adopted a deductive procedure coupled with econometric analysis using the Autoregressive Distributed Lag (ARDL) method to analyze the impacts of oil revenues and GDP without oil on the parallel exchange rate. Annual data were gathered from official Iraqi agencies and subjected to unit root tests, bounds cointegration tests, and error correction model (ECM) tests. The results indicate a statistically significant long-term negative relation between oil revenues and the parallel exchange rate, meaning that as oil revenues increase, the exchange rate appreciates. In the same vein, GDP without oil was also found to exert a negative influence on the parallel exchange rate, illustrating how the non-oil sector is crucial to the stabilization of the economy. Describing how fluctuations in oil revenues induced exchange rate dynamics, the results also accentuated the need for exchange rate stabilization through diversification and sound oil revenue management. These inferences are instructive for policymakers who endeavor to stabilize the exchange rate and promote sustainable economic development in resource-dependent economies like Iraq.

Abstract:
The research aims to measure the impact of some institutional variables on the growth of the Iraqi economy during the period (2004-2019). The research problem focused on the following question: Iraq has many natural and human resources, but the country has not achieved growth consistent with the size of these resources. Did institutional factors play a role in disrupting the desired economic growth in Iraq? The research selected two governance variables and three doing business variables prepared by the World Bank. The research used the Vector Error Correction Model, after converting the data to semi-annual data, using the EViews 12 program to estimate the effect of the independent variables (Regulatory Quality, Rule of Law, Cost of business start-up procedures, Registering Property-Cost, and Score Starting Business) on dependent variable represented by the gross domestic product. The research found that the independent variables had a significant impact on the gross domestic product in the long term, and The CointEq1 coefficient indicates that the model tends to adjust slowly in the long term, which means that the Iraqi economy requires more time to return to the stable path. The results in the short run became insignificant and different from the results in the long run.

Abstract:
This paper introduces a method for measuring the Reliability Function of Carbon Fiber Reinforced Polymer (CFRP) under cyclic stress using nonparametric estimators. The study's goal is to gain a better understanding of material deterioration by combining microscopic and macroscopic approaches while accounting for the uncertainty associated with the data and models. Several statistical techniques were used to estimate the reliability function from failure data generated under cyclic stress, such as Nadaraya-Watson, spline estimation, kernel density estimation, Bayesian estimation, and Gaussian process regression.
Real data will be simulated as a result of experiments conducted in Stanford structures and the vehicle laboratory (SACL) in partnership with NASA's AMES Research Center for Predictive Excellence (PCoE). Thus, developing the method of generating data based on failure rate and the number of cycles that allow calculation of possible failure periods, the parametric models will accurately predict physical behavior under periodic pressure, as evidenced by data analysis using performance measures such as Mean Squared Error (MSE) and the Determination Factor (R 2). The study also confirms the need to include uncertainty in forecasts to increase accuracy of results-level estimation stresses the use of statistical models that explain uncertainty in particular Bayesian Kernel Estimator and Gaussian Process Regression to estimate the reliability function of carbon fiber reinforced polymers CFRP maintenance costs that are important in the development of vehicle safety methodologies.

Abstract:
Machine scheduling problems have become increasingly complex and dynamic. The complexity and size of the problems require the development of methods and solutions whose efficiency is measured by their ability to find acceptable results within a reasonable amount of time. Therefore, this paper addresses to propose a new mathematical model for multi objective function based on Single-machine scheduling problems by minimizing the discounted total weighted completion time ∑_(j=1)^n▒〖w_j (1-e^(-rC_j ) ) 〗, the number of tardy jobs ∑_(j=1)^n▒U_j , the maximum earliness E_max and the maximum weighted tardiness T_(max⁡)^w with release date r_j denoted (1∕r_j∕∑_(j=1)^n▒〖w_j (1-e^(-rC_j ) ) 〗+ ∑_(j=1)^n▒U_j 〖+E〗_max+ T_(max⁡)^w) which are an NP-hard. To achieve efficient solutions, a metaheuristic method (Meerkat clan algorithm (MCA)) is used to solve the mathematical model and compare it with branch and bound (BAB) method. Computational results show that MCA provides efficient solutions in terms of accuracy and calculation speed compared to BAB. In addition, the BAB can solve up to 10 problems, while MCA can resolve problems up to 1000 for multi objective.

Abstract:
The research aims to explore the role of actuarial calculations supported by artificial intelligence technologies (smart actuarial calculations) in enhancing the accuracy and quality of financial reporting. Companies face challenges related to the accuracy, transparency, and speed of preparing financial reports, necessitating innovative solutions based on smart technologies. The research analyzed the literature and employed an exploratory methodology to study the impact of smart actuarial calculations on the integrity of financial reports. The association between the application of artificial intelligence and professional standards and their impact on the performance of insurance companies and financial reporting practices was also examined. The researchers concluded that smart actuarial calculations enhance the quality of financial reports by increasing accuracy and speed, providing comprehensive analyses, reducing costs, and increasing efficiency through the reduction of human errors and precise risk analysis. These calculations also enhance compliance with accounting standards, build shareholder and stakeholder confidence, and emphasize the importance of professional standards and actuarial guidelines to ensure the quality of work. The research recommended improving the utilization of artificial intelligence in developing actuarial calculations, providing continuous training for experts, adhering to professional standards to ensure transparency and reliability, and encouraging future studies to investigate the implications of smart technology in the accounting and insurance fields. This research contributes to accounting literature by providing insights into artificial intelligence's role in developing actuarial calculations and improving insurance sector performance.

Abstract:
This study aims to examine the moderating effect of working capital management policies on the relationship between dividend policy and stock prices in the manufacturing sector of the Kuwait Stock Exchange (KSE) from 2019 to 2023. Grounded in signaling theory and agency theory, the research investigates how dividend decisions affect market valuation and how investment and financing strategies, particularly aggressive or conservative working capital approaches, influence this relationship. To achieve this, panel data from 21 manufacturing firms listed on the KSE were analyzed using panel regression techniques method in EViews software. The market price per share (MPS) was used as the dependent variable, while earnings per share (EPS) and dividend per share (DPS) were the independent variables. Return on assets (ROA) was incorporated as a moderating variable. Profit after tax (PAT) and return on equity (ROE) were excluded due to statistical insignificance. The results indicate that the working capital management policies—specifically aggressive investment and financing strategies—as well as ROA significantly moderate the relationship between dividend policy and stock price. While hypotheses H2, H3, and H4 were supported, hypothesis H1, which posits a direct relationship between dividend policy and stock price, was not supported (p-value = 0.0619), indicating a weak negative correlation. These findings offer practical insights for financial managers, investors, and policymakers in emerging markets, highlighting the strategic importance of aligning dividend decisions with working capital policies to enhance stock performance.