AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : The aim of the research is to identify financial engineering techniques and understand their role in
assessing financial risks, represented by liquidity risk, Financial engineering techniques are considered valuable tools
in financial risk assessment as they help companies comprehensively understand and analyze risks and make sound
financial decisions. They provide advanced mathematical tools and models that aid in accurately and efficiently
analysing and estimating risks.
The research community consisted of Banks listed on the Iraq Stock Exchange, with a research sample comprising
ten Bank listed on the Iraq Stock Exchange during the period from January 1, 2011, to December 31, 2023. A set of
statistical programs, such as SPSS and Eviews 9 programs , was used to obtain accurate results, The study variables
included the independent variable, represented by financial engineering techniques (liquidity index, credit index,
operational index), and the dependent variable, represented by liquidity risk assessment, The research reached a set of
conclusions, The strong negative correlation between financial engineering techniques as an independent variable and
risk assessment as a dependent variable means that an increase of one unit in financial engineering techniques leads
to a decrease of one unit in liquidity risk.
In light of this, the research made several recommendations, the most important being the continuous updating of
information and reports published on the Iraq Stock Exchange, emphasizing the need to make them accessible to all
investors.

Abstract : The research aims to demonstrate the role of cash flows in enhancing banking growth by identifying a
central problem for the research, which is (Do cash flows contribute to enhancing banking growth for the banks in the
research sample?) To achieve the research objective, a hypothesis was formulated (There is no significant statistical
effect of cash flows on banking growth in the research sample). This hypothesis was addressed using a number of
financial equations and statistical methods. The research was applied to the Iraqi Union Bank in the Iraq Stock
Exchange for the period (2012-2023). The research reached a number of conclusions, the most important of which is
the weakness of the direct impact of cash flows on banking growth. The results of the statistical analysis showed that
the relationship between Cash flows and banking growth at the Union Bank of Iraq were weak and insignificant. A
number of recommendations, most notably cash flow management, are made. The bank should adopt more effective
cash flow management strategies, such as improving collection and investment policies, to ensure higher returns and
reduce
volatility

Abstract : This research addresses a very important topic, as it relates to how to strengthen the social security
system in Diwaniyah Governorate and how it contributes to reducing the poverty of vulnerable groups there.
Diwaniyah Governorate suffers from a general lack of private social welfare institutions compared to Iraq, as well as
a small number of beneficiaries from these institutions. The research concluded that there are several reasons
contributing to the decline in the number of social welfare units in the governorate, including a lack of funding and
financial allocations. There is a shortage of government or private funding, which leads to a decrease in the number
of social welfare units in the governorate. There is also a shortage of qualified human resources, which significantly
contributes to the ability of these institutions to split or open new branches within the governorate, resulting in a
decrease in the number of social welfare units. Furthermore, abnormal economic and social conditions may lead to a
decline in the work of social welfare units or a decrease in their number in the governorate, in addition to the
challenge of administrative and financial corruption. The research demonstrated the need to enhance the level of
social security by providing a range of goods and services, including basic health care, that are available, accessible,
acceptable, and of good quality. Based on this criterion, we can demonstrate the realistic level of health care in
Qadisiyah Governorate and the provision and achievement of security. Income for children to ensure they have access
to all basic needs, including access to nutrition, education, care, and any other necessary goods.

Abstract : The objective of this research is to analyze the impact of banking sector fragility on the financing of the
public budget in Iraq during the period 2004–2022, within an unstable financial environment characterized by weak
economic diversification and excessive reliance on oil revenues. These factors have led to a widening budget deficit,
prompting the government to increasingly depend on the banking sector as a primary tool for financing this deficit.
The study employs analytical and econometric methods, including time series stationarity tests and Error Correction
Models (ECM), to measure the nature of the relationship between indicators of banking fragility—such as weak
liquidity and inefficient credit allocation—and the sector's capacity to finance fiscal deficits. The results indicate a
statistically significant relationship, both in the short and long term, between the fragility of the banking sector and
the financing of the public budget deficit. The research recommends the need to reform the banking infrastructure and
enhance its efficiency, in addition to restructuring public finance and diversifying non-oil revenues, in order to reduce
reliance on deficit financing and achieve fiscal sustainability.

Abstract : The research aims to demonstrate the development of indirect taxes during the period (2004-2023) in
Iraq and the most significant implications of this development on foreign trade, represented by Iraq's exports and
imports, as well as its impact on final consumption, which includes both public and private consumption.
In order to achieve the research objectives and verify its hypothesis, the researchers used the descriptive-analytical
method to study and analyse the development in the studied variables, relying on information and data issued by
academic and official sources.
The results of the economic analysis of the studied variables showed a noticeable decline in the compound annual
growth rates during the two study periods, with varying degrees of this decline, where indirect taxes in general were
more reduced than the other variables. Additionally, the impact of indirect taxes was limited on the studied indicators
despite the direct relationship of these variables. The most affected indicator by this type of tax was private
consumption, as it influenced prices, weakening the purchasing power of individuals, especially for low-income
groups.

Abstract : The current research seeks to identify the impact of entrepreneurial immersion as an independent
variable across its dimensions (participation in entrepreneurial activities, sources of financing entrepreneurial
activities, entrepreneurial strategies), on entrepreneurial success as a dependent variable across its dimensions
(entrepreneurial satisfaction, work-life balance among entrepreneurs, corporate social responsibility, company
reputation, employee satisfaction, and customer satisfaction), in a number of small and medium-sized companies
operating in the city of Diwaniyah. The research sample included (169) employees in companies. In order to achieve
the research objective, the questionnaire was used to collect data related to the research variables. The descriptive
analytical approach was adopted in the research and then analyzed using statistical programs such as (SPSS.V.29)
and (Amos.V.29) to analyze the data to reach conclusions, Entrepreneurial immersion is a crucial factor in enhancing
the likelihood of success. Studies and research show that entrepreneurs' deep engagement and commitment to their
work significantly improve their ability to handle challenges, develop effective strategies, and achieve their project's
goals. Therefore, immersion is considered an essential element that enhances the chances of growth and success in
entrepreneurial projects, and it also contributes to building greater resilience in the face of obstacles and difficulties.

Abstract : The current research seeks to identify the role of green human resource management practices as an
independent variable across its dimensions (green selection and recruitment, green participation, green training, green
performance management, green compensation and rewards) in human resource flexibility as a dependent variable. It
was applied in private hospitals in the Middle Euphrates region. The research sample included (261) employees in
private hospitals(Director, Assistant Director, Head of Department, Head of Division). In order to achieve the
research objective, the questionnaire was used to collect data related to the research variables. The descriptive
analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as
(arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient). The
results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach
conclusions, the most prominent of which was the existence of a statistically significant correlation between green
human resource management practices and human resource flexibility.

Abstract : This study investigates the impact of demographic diversity—specifically age, gender, and tenure—on
innovative work behavior (IWB) among faculty members at Al-Qadisiyah University in Iraq. While previous global
research has examined workforce diversity and innovation, few studies have focused on the academic sector in
developing contexts, particularly within Iraq. Addressing this gap, the study aims to assess how visible demographic
variables affect faculty engagement in generating, promoting, and implementing new ideas.
A quantitative, cross-sectional design was employed. Data were collected from a purposive sample of 306 faculty
members across 18 colleges using a validated questionnaire. The measurement scales were derived from Janssen
(2000) for IWB and Harrison & Klein (2007) for demographic diversity indices. The data were analyzed using SPSS
and AMOS to test both correlation and effect hypotheses.
Results revealed statistically significant positive relationships between each demographic variable and IWB. Among
them, tenure diversity showed the highest predictive strength. The study concludes that demographic variety plays a
facilitative role in fostering innovation among faculty when properly understood and managed.

Abstract : The current study seeks to determine the direct impact of Entrepreneurial Inclination , with its
dimensions (Consciousness, motivation, Capacity, determination, confidence, and cooperation), on entrepreneurial
Potential, with its dimensions (Pressure management, Fact orientation, orientation toward action, Charity, social
skills, integrity, and financial literacy), using a sample of investors in private schools in Diwaniyah Governorate. In
order to achieve the objectives of the study, the researcher resorted to using the descriptive analytical approach to
describe the phenomenon under study. The questionnaire was used as the main tool for collecting data. It was
prepared according to the five-point Likert scale. The questionnaire consisted of two sections. The first section
included personal and functional data for the study sample, while the second section dealt with paragraphs related to
the study variables. Accordingly, (338) questionnaires were distributed to the investors in the schools under study,
amounting to (106) elementary, intermediate, secondary, and preparatory schools. The number of questionnaires
suitable for analysis was (287). To analyze the collected data, statistical analysis programs were used: Microsoft
Excel 2013, SPSS.V.2, and AMOS.V.28. The study came out with a number of conclusions, the most prominent of
which is the availability of the study variables at a moderate level, in addition to the existence of a significant
correlation between the study variables, in addition to the existence of a significant influence of entrepreneurial
inclination on Entrepreneurial Potential.

Abstract : This study aims to analyze the role of local financial safety nets in achieving economic stability in Iraq
during the period (2004–2023), in light of the economic and political crises following 2003. It focuses on instruments
such as foreign reserves and microfinance. The study adopts analytical and econometric methodologies using
economic models (ARDL, VECM). The results show that foreign reserves contributed to supporting growth and
reducing inflation. The impact of microfinance was limited in the short term, with relative improvement over time.
The study recommends reforming the microfinance sector to achieve sustainable economic stability.

Abstract : This research highlights how monetary supply shocks affect foreign direct investment (NI) in Iraq during
the period (2004-2023) by analyzing and identifying the causes of these shocks' effects, enabling policymakers to
make informed decisions to mitigate risks and manage shocks through effective monetary policy capable of stabilizing
the economy. The research problem focuses on answering the following question: Do monetary supply shocks have
direct or indirect negative effects on foreign direct investment in Iraq during the period (2004-2023)? To achieve the
objectives, the inductive method was employed, measuring and analyzing the impact of monetary supply shocks on
foreign direct investment using econometric analysis. The study concluded that monetary supply shocks have indirect
effects on foreign investment through their influence on inflation and exchange rates, key variables in foreign
investors' decision-making. Additionally, investment responses to monetary supply shocks vary over the short and
long term; short-term effects tend to be negative due to monetary instability and exchange rate volatility, whereas
positive effects may emerge in the long term if monetary policy
stabilizes.

Abstract : Commercial banks are a key pillar of the Iraqi national economy, as they act as financial intermediaries
by transferring funds from those with surpluses to those with deficits. The research aims to identify the determinants
of internal profitability that affect banking performance and then answer the research question (is there a correlation
and impact of internal profitability determinants on banking performance). To achieve the objective, a sample of (10)
commercial banks listed on the Iraq Stock Exchange for the period (2010-2023) was selected. To prove the research
hypotheses, the determinants of internal profitability (as independent variables) were measured by financial indicators
(capital adequacy, asset quality, management quality, and bank size) while banking performance (as dependent
variable) was measured by the following financial indicators (return on assets (ROA) and return on equity (ROE)).
The research used a series of tests and analyses using financial and statistical software (SPSS vr24, R-Program,
Microsoft excel LTSC 365) to prove the hypotheses and achieve the research objective.
The research included a number of conclusions, most notably that all the sample banks achieved a stable capital
adequacy above the prescribed minimum. This indicates that the banks have a strong capital base and a high ability to
face risks. The research concluded with a number of recommendations, the most important of which is the need to
reduce the size of non-performing loans to the maximum extent possible, as they have a negative impact on the
profitability and performance of banks, because these loans hinder the ability of banks to provide credit and expand
their investments, and thus constitute an obstacle to the growth, development and continuity of the bank.

Abstract : This research attempts to achieve the main objective of the study, which is to measure the impact of
asset allocation strategies on investment portfolio performance, taking into account risk and return indicators This
research aims to develop appropriate solutions to the research problem, which revolves around the need to understand
the impact of asset allocation strategies on returns and risks in the Iraq Stock Exchange It is noted that previous
studies that focused on developed markets, such as the United States, did not address the unique issues that arise in
the context of emerging markets, such as Iraq Furthermore, there is a significant lack of research on the impact of
various strategies on improving investment portfolio performance. In order to answer the main research questions, a
set of hypotheses was developed for the research, which are: The first main hypothesis: There is a statistically
significant relationship between the dimensions of the stock value and the dimensions of the stock’s return and risk.
and the second main hypothesis: There is a significant effect of the stock value indicators on the stock’s return and
risk indicators. These variables were applied in the study community represented by the Iraq Stock Exchange, which
is the main supporter of securities trading in Iraq This market includes companies that issue stocks as well as
financial institutions that facilitate investment for investors The research focuses on studying the impact of asset
allocation strategies on the performance of the investment portfolio within this market Given the number of
companies listed on the Iraq Stock Exchange a sample of (39) banks representing the Iraqi private banking sector will
be selected This is sufficient to represent all the different sectors of the Iraqi market, including large, medium, and
small banks The aim is to provide a diverse range of sizes and provide a comprehensive result. The research reached
important conclusions, including that the analysis of a fixed-mix stock strategy involves analyzing stocks that are
considered a very risky investment in the short term due to their volatility Shares of large-cap companies may
collectively experience losses approximately every three years Sometimes, the losses can be significant However,
investors often tolerate volatility in stock returns over the long term, typically rewarded with strong positive returns.
In light of this, it was possible to develop a set of appropriate recommendations and proposals that serve the
research’s main goals and objectives, including those stocks are vulnerable to falling below their fair or real value,
which may expose investors to capital losses, so it is necessary to sell and dispose of them when their real value falls
below their market value.

Abstract : The current research aims to measure the impact of PESTEL analysis with its dimensions (political
factors, economic factors, social factors, technological factors, legal factors, environmental factors) on institutional
performance according to the Malcolm-Baldrige perspective with its dimensions (administrative leadership, strategic
planning, interest in human resources, operations management, knowledge and information systems) for project
managers in the holy shrines in the governorates of (Karbala, Najaf). To achieve this goal, the descriptive analytical
approach was used, and the questionnaire form was distributed in the amount of (268) forms, and only (235) were
approved, while the rest were neglected either due to non-retrieval or unsuitability for analysis, meaning that the
response rate was (88%). The study also used some statistical methods, such as (arithmetic mean, standard deviation,
and Pearson correlation coefficient). The statistical program (SPSS.V29) and the program (Amos.V26) to analyze the
data and reach a set of results, the most prominent of which is the existence of a correlation and influence between
the (PESTEL) analysis and institutional performance according to the (Malcolm-Baldrige) perspective of excellence.

Abstract : This study aims to analyze the direct impact of financing sources—such as equity, deposits, and
loans—on the market value of bank stocks, as measured by two key indicators: the Price-to-Earnings (P/E) ratio and
the Market-to-Book (M/B) ratio. The research focuses on understanding how different financing sources influence
stock market valuation. The study is based on data collected from a sample of banks listed on the Iraq Stock
Exchange during the period 2014–2023. The data were analyzed using statistical software tools (SPSS and Excel).
Based on the conducted tests, several conclusions were drawn. Most notably, the results revealed a statistically
significant direct impact of financing sources on market value, highlighting their vital role in enhancing stock value.
Accordingly, the study recommends improving the efficiency of financing source management in order to enhance
market value, through increasing cash reserves and improving collection rates

Abstract : The main objective of this research is to study and analyze the effectiveness of applying the balanced
scorecard in health units. The importance of the research stems from the significance of the health services sector in
society and the importance of performance and its evaluation in service units (hospitals). The study sample was the
Maternity and Children’s Teaching Hospital in Diwaniyah. This research highlights the importance of the sustainable
balanced scorecard in enhancing business sustainability by adding environmental and social dimensions to the
traditional balanced scorecard, and the important role this tool plays and how it can be an effective means to achieve
a balance between financial performance and social and environmental responsibility. The research will discuss how
to integrate the concept of sustainability into the traditional dimensions of the balanced scorecard. The study relied on
the method of applying the balanced scorecard to the data of the hospital under study.

Abstract : Achieving economic growth and development, along with improving the overall level of public
welfare, is considered one of the fundamental goals of developing economies. In this context, governments utilize
various policy tools, among which tax incentives play a particularly significant role. These incentives can enhance
economic welfare by influencing the attraction of foreign direct investment (FDI). The present study aims to assess
the impact of tax incentives on promoting foreign direct investment and economic welfare, using panel data from 15
selected oil-producing countries over the period 2010 to 2023. For data analysis, the Seemingly Unrelated Regression
(SUR) approach within a system of simultaneous equations was employed. The results indicate that tax incentives
have a positive and statistically significant effect on the inflow of foreign direct investment. Furthermore, FDI also
exerts a positive and significant impact on countries’ economic welfare. Accordingly, it is recommended that
policymakers, in addition to considering the direct effects of FDI on welfare, pay particular attention to the indirect
role of tax incentives through their influence on attracting FDI.

Abstract : Selecting variables and estimating the coefficients of the regression model have become one of the
most important factors in prediction accuracy. The problem arises when we have to choose the true subset of
covariates that have a significant effect on the dependent variable, including irrelevant covariates in the model, which
can lead to overfitting. In this paper, we will use two approaches of regularization, the adaptive least absolute
shrinkage and selection operator (alasso) and the reciprocal lasso (rlasso), to prevent overfitting in the statistical
models, and compare the performance of the two approaches using a simulation by the MCMC method. The findings
of the simulation and analyses of real data demonstrate that rlasso performs comparably in various simulation studies.

Abstract : This research aims to examine the relationship between health indicators and the Sustainable
Development Goals (SDGs) in Iraq over the period (2006-2022), in light of the development and health challenges
facing the country. A set of health indicators directly related to the third goal of the Sustainable Development Goals
was analyzed, such as maternal and child mortality rates, health spending, the number of doctors and beds per
thousand people, and health infrastructure indicators. The results of the analysis revealed clear disparities in
achieving these indicators. Iraq continues to suffer from deterioration in some health aspects, despite some relative
improvements in specific periods. This reflects the need for fundamental reforms in health and development policies
to achieve sustainability. The research recommends increasing health investments, improving the efficiency of public
spending, and enhancing integration between health and development policies.

Abstract : The study aims to explore the impact of corporate characteristics on creating a competitive advantage in
industrial companies listed on the Iraq Stock Exchange. The study adopted an analytical implementation approach,
where data were collected from the financial statements and performance reports of the relevant companies and
analyzed using appropriate statistical tools. Several sample data were used for the study, including a number of
companies listed on the Iraq Stock Exchange The number of companies is (10) (Al-Mansour Pharmaceutical
Industries, Baghdad Soft Drinks, Iraqi Dates Manufacturing and Marketing, Iraqi Engineering Works, Iraqi Carpets
and Furnishings, Modern Sewing Company, Al-Kindi Company for the Production of Vaccines and Veterinary
Medicines, Modern Chemical Industries Company, Ready-Made Garments Production Company, Baghdad
Packaging Materials) for the period (2014-2023). To validate the hypotheses from which the study was based,
statistical methods (SPSS.v.29, AMOS.v29.) and computer programs (Excel) were used to analyze the data. In light
of these tests, several conclusions were reached, the most important of which are that some company characteristics,
such as size, resources, and methods, Management, and the degree of innovation, play an important role in enhancing
competitive advantage.

Abstract : This research aims to analyze the relationship between dividend distributions and stock prices by
examining key financial indicators related to the study sample, which includes Earnings Per Share (EPS), Dividend
Payout Ratio, and Market Value per Share. The study focuses on selected private commercial banks listed on the Iraq
Stock Exchange, with Baghdad Commercial Bank serving as the primary case study. The research covers the period
from 2018 to 2023. To validate the research hypotheses, the inductive approach was applied in the theoretical
analysis, while financial ratio analysis and credit indicators were employed for the practical analysis of the selected
banks. The findings reveal a positive relationship between retained earnings and earnings per share, indicating that
undistributed profits contribute to enhancing shareholder value. Conversely, a negative relationship was observed
between dividend per share and the volume of shares traded, suggesting that higher dividend distributions may reduce
trading activity. Based on these results, the study recommends strengthening transparency and disclosure practices in
line with international standards through the issuance of daily, weekly, monthly, and annual reports that provide
general market information, board decisions, trading volumes, and price indicators. Additionally, the study
emphasizes the importance of publishing such data online to attract investors and promote available investment
opportunities, alongside requiring listed companies to submit quarterly and semi-annual reports.

Abstract : This study analyzed the impact of marketing virtuosity and customer relationship management on
marketing excellence within the private banking sector in the Middle Euphrates region. It aimed to bridge an existing
knowledge gap regarding the nature of this relationship and its significance for management leaders. The main
findings revealed that both marketing virtuosity and customer relationship management are interrelated and
significantly influence marketing excellence. These results highlight the need for banks to adopt integrated strategies
that combine flexibility and innovation in marketing with effective customer relationship management. Such
strategies can enhance competitive positioning and promote sustainable growth. The study sample comprised private
banks in the Middle Euphrates region. Out of 150 distributed questionnaires, 143 were deemed valid for analysis after
data sorting and verification.