Economic Sciences

This research represents a case study in the construction laboratory of Maysan Oil Company to show the gap in meeting the requirements of the standard ISO/IEC 17025 : 2017 before and after applying the standard and obtaining accreditation. Applying this standard to the work of laboratories is an achievement of high quality in the work of the laboratory, and obtaining accreditation for the laboratory means official recognition of the laboratory procedures and documentation of its quality.
The research adopted the items and paragraphs of the standard as an evaluation tool, according to a five-point scale, and the evaluation was conducted in the construction laboratory - testing the bearing capacity of concrete cubes, and the results of the practical application of the scale showed the amount of the gap before applying the standard

This research aims to determine the extent of the impact of monetary policy in Iraq on achieving financial sustainability through several monetary indicators, using the ARDL methodology, and using the E-views 13 statistical software package. The study concluded, after conducting a set of monetary and statistical tests, that financial sustainability in Iraq During the period of the study, it was achieved, but weak, as it relied on one resource, which is crude oil, which is subject to depletion, and its prices are affected by the forces of global supply and demand, rising at times and falling at other times. The researchers recommended the necessity of finding sources of financing other than oil, by paying attention to the productive sectors, activating customs taxes, and improving the quality of local products. To compete with foreign countries, export revenues will rise and the country’s foreign reserves will increase Which in turn reduces internal and external borrowing, achieving strong, long-term financial sustainability

This study seeks to examine the structure of financing and liquidity in the Iraqi commercial banking sector. The analysis is based on annual financial data from a sample of 15 commercial banks listed on the Iraq Stock Exchange over the period 2010–2022. To achieve the study’s objective, debt-related capital structure indicators were employed, represented by the ratio of total debt to equity and the ratio of total debt to total assets. Equity-related indicators were captured through the ratio of equity to total assets and the ratio of equity to total deposits. With respect to liquidity, the current ratio was utilized as a proxy for banking liquidity. The results indicate that the reliance of commercial banks on equity financing at relatively high levels serves as a negative signal for their financing strategies, as it increases liquidity at the expense of profitability. In contrast, debt financing constitutes a fundamental banking activity that enhances resource utilization and improves returns. Accordingly, strengthening the role of debt financing relative to equity financing may improve the banks’ capacity to meet short- and medium-term obligations and reinforce their overall financial stability

The research aimed to identify the effect of management by wandering around in improving the level of performance through education. To achieve this research was conducted on a random sample of (48)item. The statistical package for social sciences(SPSS)was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as regression. The essential problem of this research by the main question: What is the impact of management by wandering around in improving the level of performance through education? The results showed a statistically significant effect between management by wandering around and the level of performance improvement through education. The research also presented a number of recommendations, the most important of which are: urging managers at supervisors levels to activate the practice of management by wandering around in its dimensions in the organization, and granting authority to department and division managers to provide tangible and intangible incentives to improve the performance of employees.

The aim of this research at study the impact of taxation policy on agriculture sector in Sudan Eygpt Ethiopia during the period from (2005 - 2021) to explain how this factor work and affect on agriculture sector in this countries and presenting suitable suggests solving the problem.
We can sum up the problem in impact of taxation system on agriculture sector in Sudan Eygpt Ethiopia during the period.
For this purpose we aim to test some hypotheses, assumed there apostive relationship between indirect tax and agriculture sector; and there a negative relationship between direct tax and agriculture sector. The study has followed the historical and descriptive methods In comparable method
The study have shown that there is a significant impact affecting the agriculture sector by the taxation policies in this countries . we have not shown the affecting taxation policies to protect and encourage the internal agriculture sector. There is structural imbalance that characterizes the sudan taxatin system .Ethiopian system the pest one it’s have imposed a high indirect tax and low direct tax to protect and encourage internal productive system .Eygpt have taken apposition that appropriate with it’s an advanced productive system.
The study recommends following an encouragement and protective tax policy for internal productive system and egnore any external oppression to open the country.

The research aims to examine the impact of both public debt and inflation on the return from new currency issuance in Egypt, as this represents one of the key topics in monetary policy, particularly in light of the rising levels of public debt. The study covers the period from 2000 to 2023.
It is based on the hypothesis that public debt and inflation exert negative effects on the return from monetary issuance in Egypt during the study period. To test this, the ARDL model was employed, supported by diagnostic tests such as unit root and counteraction analyses.
The findings revealed that both public debt and inflation have significant negative impacts on the return from monetary issuance, thereby confirming the validity of the research hypothesis.

The study was conducted at the Basra Directorate of Agriculture, aiming to measure the differences between emotional intelligence and personal intelligence, while determining their levels. The study addresses the challenges facing the agricultural sector in managing human resources and improving the work environment, in addition to understanding the differences in the intellectual and emotional capabilities of employees. Thus, the study aims to bridge the knowledge gap by measuring these differences and identifying their impact on the psychological and cognitive performance of employees. The study focused on two main variables: personal intelligence, which includes self-awareness, independence in thinking and work, self-direction and self-esteem, and self-modeling, and emotional intelligence, which involves self-awareness, self-management, social awareness, and relationship management. A random sample of 175 employees from the Basra Directorate of Agriculture was selected, and a questionnaire was distributed to them. The results showed that employees possess a high level of personal intelligence, with a clear variation in their skills in independence and self-esteem. It was also found that self-awareness was the most developed aspect in both personal and emotional intelligence, and there was a noticeable decline in social awareness among the employees. The study recommended improving emotional intelligence among employees by organizing training activities aimed at enhancing empathy, understanding others, and relationship management, and focusing on improving social awareness through workshops that develop active listening skills and understanding the emotions of others.

This study aims to analyze the impact of average global oil prices on Iraq's public revenues during the period (2012-2024), considering that Iraq is a rentier state that primarily depends on oil exports as a main source of revenue. The study adopted the descriptive analytical approach and used a simple linear regression model to analyze the relationship between the average oil price and public revenues. The study found a relatively strong and statistically significant positive relationship between the study variables, with about 57.8% of the changes in public revenues being explained by changes in the average oil price. The study recommended the necessity of diversifying income sources and reducing dependence on oil, establishing a government savings fund to face oil price fluctuations, as well as improving the efficiency of oil export management

The study aims to explore the impact of strategic intelligence, with its dimensions (foresight, systems thinking, future vision, strategic partnership, and strategic motivation), on enhancing the quality of strategic decisions, represented by (awareness, rational procedures, procedural justice, and commitment to decision), through surveying the opinions of a sample of senior leadership at the University of Basrah.
The study adopted the descriptive-analytical approach, and data were collected using a specially designed questionnaire distributed to a sample of (108) participants. The results confirmed a statistically significant impact of strategic intelligence on the quality of strategic decisions, indicating that possessing strategic intelligence skills by senior university leaders plays a vital role in supporting sound strategic decisions and achieving the institution’s objectives.
The study concluded that strategic intelligence is one of the critical variables influencing the quality of strategic decisions. Leaders with strong capabilities in foresight, systems thinking, and future vision were more capable of making accurate and rational decisions, even in the face of environmental challenges affecting higher education institutions in Iraq, such as economic fluctuations, resource scarcity, and political pressures.
The study recommends adopting training programs aimed at enhancing the dimensions of strategic intelligence among university leadership, and integrating future analysis tools and systems thinking into the decision-making process. This would contribute to improving the quality of strategic outcomes at the University of Basrah.

The global development in communications affects the lives of societies, especially the methods of work, learning and interaction. Nowadays, almost all companies provide smart services, which contribute to improving performance. Machine learning is a branch of artificial intelligence, used to solve problems using high-performance algorithms and multi-layer neural networks. With the help of machine learning, a thorough study of structured data is conducted. The aim of this research is to study the impact of machine learning in its dimensions (supervised learning, unsupervised learning, reinforcement learning) on strategic decision-making, by conducting a survey of the opinions of a sample of employees at Korek Telecom Company. Data was collected via a questionnaire, with the sample size reaching (67) of the company's employees. The data was analyzed and the correlation and influence relationships for the research hypotheses were tested using the ready-made software (SPSS). The research reached a number of conclusions, the most important of which is that all dimensions of machine learning are positively and statistically significant related to strategic decision-making, which means there is a close connection between machine learning and strategic decision-making. One of the most important suggestions presented by the research is that companies, especially Korek Telecom, that plan to make corporate decisions to achieve good results should adapt or adopt the strategic management process and the strategic decision model to help make better decisions within the company, and machine learning can contribute to achieving this

The Iraqi economy is a retire economy that relies mainly on the production and export of crude oil, whose prices are determined in the global market based on the law of supply and demand. In Iraq, crude oil is a primary source of financing the general budget and financing development projects. Hence, the importance of the research emerges by shedding light on how the economies of oil-exporting countries, including Iraq, are affected by changes in oil prices, which directly affect public revenues and subsequently the financing of the general budget. One of the general indicators is that the oil sector has not contributed to the development of the Iraqi economy despite the abundance of revenues it has achieved. The reason for this is due to the absence of a sound economic vision in conjunction with the inflation in operating expenses and the decline in investment expenses within the framework of the general budget.
‏In order to clarify and analyze the relationship between them, the research started from the main problem of how the general budget in Iraq was affected by the fluctuations in oil revenues after 2003. To answer this question, the inductive and deductive approach was used, and economic and statistical analysis was used. The results of the analysis indicated the existence of a positive, direct relationship between the dependent variable (general revenues) and the independent variable (oil prices) during the research period, as the impact of oil price fluctuations is reflected in the size of revenues, which reflects the connection of the Iraqi economy to oil revenues. The research concluded with a set of conclusions and recommendations.

The research aimed to explore the role of Knowledge management in enhancing the financial performance of institutions; the research variables included Knowledge management as an independent variable with its four dimensions (Knowledge generation, Knowledge storage, Knowledge distribution, and Knowledge application), Enhancing financial performance as a dependent variable. The descriptive analytical approach was adopted to achieve the research objectives. A questionnaire was designed and used as a tool for data collection. The questionnaire was distributed to a research sample of (150) individuals working at the Abu Ghraib dairy factory in Baghdad. (135) valid questionnaire were retrieved for statistical analysis, representing 90% of the total. The SPSS program was used to analyze the data. The research reached a number of results, the most important of which is the statistically significant role of Knowledge management with its four dimensions (Knowledge generation, Knowledge storage, Knowledge distribution, and Knowledge application) in enhancing the financial performance of institutions. The research also found that the most influential dimension of Knowledge management in enhancing financial performance is Knowledge storage, followed by Knowledge application, Knoledge generation, and Knowledge distribution. The research presented a number of recommendations, most notably the need for management to focus on motivating employees and encouraging them to submit proposals to enhance financial perfprmance.

Information security is a fundamental aspect that ensures the confidentiality, integrity, and availability of organizational data, especially given the growing diversity of devices and technologies. However, its implementation faces challenges, particularly with modern management approaches that emphasize employee participation in decision-making and organizational transparency. Meanwhile, the rapid development of information and communication technologies has introduced new threats that require effective security strategies.
This study analyzes the reality of information security in the Directorate of Municipalities of Nineveh Governorate by examining influencing factors and evaluating applied preventive measures. Adopting a descriptive-analytical method, data were collected through a questionnaire distributed to 35 employees and analyzed using SPSS with a five-point Likert scale. The research was based on two main hypotheses: the first assumes a significant relationship between the nature of threats and information security, while the second assumes a significant relationship between applied security measures and information security.
The findings highlight the necessity of enhancing both physical and software protection, raising employees’ awareness of information security, establishing clear and accessible security policies, and periodically updating systems to minimize vulnerabilities..

This study explores the application of Bayesian statistics to analyze car pricing, aiming to identify significant factors influencing vehicle valuation and to develop a predictive model for car prices. The research is motivated by the complexities of the automotive market, where accurate pricing strategies are essential for manufacturers and dealerships. Employing a comprehensive dataset that includes various car attributes—such as engine size, curb weight, and horsepower this research utilizes Bayesian regression techniques to quantify the relationships between these features and car prices while incorporating uncertainty into the predictions. The analysis reveals that curb weight, engine size, and horsepower are positively correlated with car prices, whereas average city and highway fuel economy do not significantly impact pricing. Model evaluation metrics, including Root Mean Square Error (RMSE) and Mean Absolute Error (MAE), demonstrate reasonable predictive accuracy, underscoring the effectiveness of Bayesian methods in this context. The findings provide actionable insights for stakeholders in the automotive industry, highlighting the importance of focusing on performance metrics in pricing strategies. Ultimately, this research contributes to the growing body of knowledge on Bayesian analytics and its practical applications in real-world scenarios, suggesting avenues for future exploration within the field of vehicle valuation.

In the era of technology and information, these advancements have become an integral part of daily life across all practical domains, including the educational sector particularly within universities. This has led to the emergence of so-called "smart universities," which adopt modern technological approaches in managing their educational processes. The present study aims to evaluate the extent to which the essential dimensions required for transforming a traditional university into a smart university. 300 checklists were distributed at Al-Noor University College, of which 276 valid responses were received and analyzed. The study employed a descriptive-inferential methodology, utilizing the Z-test for data analysis.

The findings revealed that the university achieved the highest levels of maturity in the dimensions of cloud computing and cyber security, reflecting their critical role in safeguarding vital university data and mitigating cyber security threats. Conversely, lower maturity levels were recorded in the dimensions of Internet of Things (IoT), Big Data, and Artificial Intelligence (AI), indicating somewhat limited capabilities in these areas. Accordingly, it is recommended that the university intensify its efforts to enhance performance in the dimensions with lower maturity levels, in accordance with the adopted maturity model, while maintaining the high standards achieved in the more advanced dimensions

The aim of this research was to survey the views of Iraqi accountants on the reliability of accounting figures during the COVID-19 pandemic and knowing the extent of the Iraqi accountant's response to adapting to the Corona pandemic. To achieve this goal, the researcher designed a questionnaire and distributed it to accounting professionals in Iraq. One hundred questionnaires were received from respondents. After analyzing the results using SPSS 20, the researcher concluded that the reliability of accounting figures changed during the COVID-19 pandemic. Those responsible for preparing financial reports exploited this period and directed accounting figures to serve their own and their company's goals. The current research contributes to shedding light on the COVID-19 pandemic and exploring the changes that occurred in the characteristics of financial reports, particularly their reliability.

The growth of the company in the knowledge-based economy is determined by the education of the individual, the sources of quality, skills, experience and increased service. In financial accounting, financial and material assets are calculated in the financial statements based on accounting principles without recording in the human resources account

Sustainable development in the current era is an important event that must be considered and paid attention to because it contributes to protecting the planet from pollution and damage from companies operating in various sectors. The core of its focus is to preserve wealth and natural resources from depletion and distribute them equally and fairly between current and future generations, and this is what the Brundtland Commission emphasized in its report issued in 1987. Accordingly, companies have an obligation under their social responsibility towards society and the environment to address all aspects of sustainability, especially the social dimension because the focus of this study. From this perspective, the purpose of this study is to propose a framework for revealing the social dimension of sustainable development using the (GRI) standards in order to help companies highlight their role and contribution to their sustainable performance by disclosing it to all multiple stakeholders via sustainability reports.

Oil price shocks have significant and varying effects on public revenues in rentier economies. Rentier economies are exposed to greater fluctuations due to their heavy dependence on oil revenues.
The aim of this research is to know the impact of oil shocks on public revenues, and to provide a realistic picture of the impact of oil shocks on revenues through an analytical study. The importance of this research is highlighted in knowing the presented problem, which revolves around the most important and complex problem facing the Iraqi economy, namely the problem of relying on oil revenues mainly to finance the government budget, which made the Iraqi economy affected by the crises affecting global economies. The research problem is whether oil shocks affect public revenues and the extent of the validity of this effect. The research hypothesis was based on the hypothesis that tracking the paths of regular and irregular oil shocks had clear repercussions on total revenues.
The researcher concluded that oil is and still is one of the most important factors driving political and economic developments, and many economists see it as the path to these developments, and at the same time oil is subject to political and economic influences and to international competition, cooperation and international conflict. The heavy reliance on oil revenues in Iraq makes it vulnerable to violent shocks in the size of revenues. This reliance justifies the need to diversify sources of income in order to reduce risks. The researcher recommends working on diversifying the Iraqi economy in order to move from a rentier economy that depends on the oil sector, to an economy with strong foundations based on developing the service sectors in the first place, in addition to the agricultural, industrial and productive sectors, in order to reduce the severity of negative oil shocks that occur in the global oil markets on the Iraqi economy, which are updated from time to time. And to establish a sovereign fund in order to invest the financial surpluses obtained from the rise in oil prices in local and foreign investment projects that have financial returns.

Population forecasting is a fundamental pillar of development planning and public policy formulation, as strategic decisions are based on accurate estimates of future population size and its age and geographic distribution. Statistical models used in this field vary from linear models, which assume a direct proportional relationship between time or influencing factors and population size, to nonlinear models, which allow for the representation of more complex dynamics involving variable growth rates or environmental and economic constraints.
This study reviews the theoretical foundations and mathematical equations of both linear and nonlinear models, including the model, the multiscale linear regression-iterative multiscale model, the dynamic linear model (DLM), the spatio-temporal linear model, the exponential growth model, and the logistic model (nonparametric convolutional models). It also discusses the application conditions, parameter estimation methods, and the limitations of each model in light of the statistical characteristics of population data. This study concluded that the selection of the optimal model depends on the nature of the available data, the time horizon for forecasts ion, and the level of spatial analysis required.

The auditing profession faces great challenges, especially those related to the continuing complexity of the business environment. More over to the increase in the volume of transactions carried out by companies in order to carry out their activities, The problem of the research was the emergence of a gap between the financial statements users on the one hand and the auditors on the other, with regard to the expectations and perceptions of each of them regarding the contents of the audit report. Therefore, a questionnaire was designed and distributed to the elements of the research sample. The researcher used a set of measures to summarize the answers obtained and then analysed by the Statistical Package for Social Sciences program. In light of the practical aspect of the research, a number of conclusions were reached, the most important of which are: Low demand for the services provided by auditors in the auditing environment in which the expectation gap arises, This has a negative impact on economic development. The researcher presented a set of recommendations, the most prominent of which are: The need for organizations sponsoring the profession to issue standards through which to define the framework of the duties and responsibilities of auditors regarding the audits operations carried out .

Sustaining the marshes is a key priority in the government's program, given their importance as a tourist attraction, which can contribute to the country's foreign currency earnings. In addition, the marshes contribute to the biodiversity of organisms that migrated from the region, especially before the political regime change in 2003.
The research problem is the neglect suffered by the Iraqi marshes in general, and Basra Governorate in particular. The importance of the research stems from the fact that the marshlands are an important tourist attraction. The research aims to study the Basra marshes to boost the economy by attracting foreign currency.
The researchers reached a set of conclusions and recommendations, the most prominent of which was that the marshlands were subjected to drying processes that led to the migration of their inhabitants and the death of most livestock. The most important recommendation was to connect the marshlands to the city with modern, paved roads to facilitate tourist movement. Data from the Ministry of Planning was used to demonstrate the importance of the marshes of Basra Governorate and their economic and social potential through three interconnected dimensions: economic, social and environmental, each with specific strategies that clarify its impact on the tourism sector and national income. The inductive approach was used to study reality in detail in order to arrive, through logical analysis, at developments in economic activity in the tourism sector and national income, and to identify the problems and obstacles facing this sector.

The study aims to measure the impact of the relationship between earnings quality and the level of disclosure in annual reports, calculate total accruals and regular accruals for accounting earnings quality, and demonstrate the role of earnings quality and the level of disclosure in annual reports. A sample of Iraqi banks listed on the Iraq Stock Exchange was selected, namely (Commercial Bank of Iraq - United Investment Bank - Iraqi Investment Bank - Iraqi Credit Bank - Ashur International Bank) over time periods (2021-2022-2023). The study concluded that the extraordinary (optional) receivables that express the quality of profits had a negative average in all banks, indicating a decline in the quality of the profits of these banks during the study period. The banks (Commercial Bank of Iraq - United Investment Bank - Iraqi Investment Bank - Iraqi Credit Bank - Ashur International Bank) had negative rates, respectively (-1.2), (-0.28), (-1.29), (-3.23), (-1.118). It is noted that the largest negative difference between total receivables and ordinary receivables was in the Iraqi Credit Bank, amounting to (-430,398,022) due to the high fixed assets, which indicates that the volume of investment in fixed assets is much greater than the return achieved from it. The study recommends that banks should encourage their short-term investment of their resources, maximizing current income and enhancing their short-term liquidity capacity, thereby avoiding the risk of inability to meet their short-term obligations.

The current study seeks to determine the impact of Total Environmental Quality Management (TECQM) on improving pollution prevention practices at the new Hammam Al-Alil Cement Plant in Nineveh Governorate. The study's conceptual framework adopts TECQM as an independent variable, while addressing pollution prevention practices as a dependent variable. The researcher's field visits, which included several interviews with officials at the Northern Cement Company and the new Hammam Al-Alil Cement Plant in Nineveh Governorate, indicated the level of availability of pollution prevention practices. One of the key indicators that established the concept of this study was the pollutants resulting from the cement industry and their impact on the environment and humans.
After forming the conceptual framework based on previous related research efforts, a hypothetical diagram was developed to reflect the nature of the relationships and influence. Three main hypotheses were formulated to be tested at the new Hammam Al-Alil Cement Plant using the ready-made program (Spss Ver 26) to diagnose the relationship between TECQM and pollution prevention practices. To achieve a deeper understanding, the researcher adopted the descriptive and analytical approach, using a set of tools to collect data and information, including a questionnaire, personal interviews, and field visits to a sample of (80) respondents.
The study achieved a set of results, the most important of which was that the overall perception of the respondents was positive, confirming their interest in total environmental quality management (TQEM) to improve pollution prevention practices at the laboratory under study.
A significant correlation and influence was also found between total environmental quality management (TQEM) (collectively) and its dimensions (individually) and pollution prevention practices (collectively) at the laboratory under study.
Based on the results of the study, the researcher presented a set of proposals consistent with these conclusions, the most important of which is to pay attention to total environmental quality management (TQEM) within the framework of improving pollution prevention practices at the new Hammam Al-Alil Cement Plant in Nineveh.

The current research aims to study the relationship between managerial narcissism as an independent variable and job withdrawal as a dependent variable with its dimensions represented by (physical withdrawal, psychological withdrawal). Job engagement was used as an interactive variable for the relationship between managerial narcissism and job withdrawal. The organization under study for the field was (the General Company for Electricity Production - Southern Region). The research problem was diagnosed with several questions, the most important of which is how job engagement reduces the severity of the relationship between narcissism and job withdrawal for employees. After reviewing a group of studies and literature, the theoretical concepts were written and the research model and hypotheses were built based on narcissism, job withdrawal with its dimensions and job engagement. Based on the nature of the research and the objectives it seeks to achieve, the descriptive analytical approach was relied upon, and the questionnaire was used as a tool to collect research data and information. The questionnaire was distributed as a simple random sample with a total of (133) individuals, including the administrative and technical levels in the aforementioned company. The number of returned questionnaires was (125), of which (110 A questionnaire valid for statistical analysis. The researchers used statistical packages (Amos26, SPSS v26) to analyze the research results. Statistical methods were used to process the data, including standard deviation, arithmetic mean, simple linear regression, Pearson's correlation coefficient, Cronbach's alpha scale, hierarchical regression analysis, and path analysis. The most important results reached by the research were: "Job engagement plays an important interactive role in influencing the relationship between managerial narcissism and job withdrawal." The study concluded with a set of recommendations, most notably: "The need to work to end the narcissistic manager's application of the principle of authority and firmness in his opinions toward the employees of the organization under study. This includes working to accept professional criticism, accept the opinions of others, appreciate their work, and avoid belittling them, as this is a method that reflects negative behavior on the part of the manager toward his employees, as it undermines the foundations of work."