AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : The current study seeks to identify the role of knowledge absorptivity, represented by its dimensions
(knowledge acquisition, knowledge absorption, knowledge investment, knowledge transfer), and entrepreneurial
learning as an independent variable, represented by its dimensions (exploratory entrepreneurial learning, investment
entrepreneurial learning), in enhancing customer trust, represented by (benevolence, credibility). The problem of the
study is to attempt to explain the rapid changes and challenges in competitive markets, through organizations, to
maintain the trust and loyalty of their customers. Customer trust is not merely customer satisfaction; it is a
relationship built on reliability, transparency, and quality, and is the foundation of any successful business.
Knowledge absorption and entrepreneurial learning are important tools that organizations can use to enhance
customer trust. However, many organizations fail to use these tools effectively, leading to a decline in customer trust
and a negative impact on the organization's overall performance. This can be expressed through several questions, the
most important of which is: Does knowledge absorptivity and entrepreneurial learning play a role in building and
enhancing customer trust? What is the impact of each of these on customer confidence among the study sample? The
study population consisted of lecturers working in private universities affiliated with the holy shrines of Imam
Hussein and Al-Abbas in the governorates of Najaf and Karbala. The number of questionnaires distributed amounted
to 300. After sorting and verifying the data, the number of questionnaires valid for analysis amounted to 262 out of a
total of 274 questionnaires that were retrieved. One of the most important conclusions is the focus of universities on
encouraging research and innovation in various fields, which means that these activities enhance the university's
reputation and increase customer confidence in providing advanced educational content. The most important
recommendations included obligating universities to improve communication channels with customers, including
students and parents. This requires establishing effective communication mechanisms in a way that enhances
transparency and builds trust, which increases customer satisfaction with the services provided.

Abstract : Using Exploratory factor analysis.( EFA ) as a modern and advanced statistical model in the process of
data analysis and health education is important for every citizen, but when a large crowd occurs, medical teams and
statistical methods must intervene to address the issue and develop an action plan to avoid the occurrence of patient
injuries or epidemic infections among this group of citizens. The importance of combining the factor analysis method
with disease transmission emerged from here. The occasion of the Arbaeen pilgrimage is a major event as it brings
together millions of citizens annually in a small geographical area. The reason for the lack of health awareness may
be the spread of epidemics and diseases. Through this research, we distributed questionnaire forms to visitors infected
with diseases, specifically in the year 2024, where the size of the research sample was (600 observations) divided
between males and females in numbers respectively (536) and (64). (10 basic variables) were established that have a
direct impact on the spread of infection or diseases among visitors. The factor analysis method was used as a
statistical method to process this data , The value of the test (KMO) was equal to the test (0.893) and the value of the
test (Bartlett's) was equal to (0.00) , which indicates the adequacy of the studied sample and its suitability with the
exploratory factor analysis method. as it works this method to reduce the variables into main factors. It became clear
to us after conducting the analysis that there is There were only two main factors, and the variance value for the first
factor was (80.657) and the second factor was (10.743), meaning that these factors explain a value of (91.400) of the
total variance value for the phenomenon under study, which is a good and large value, noting that the data were
analyzed statistically using the statistical application (SPSS).

Abstract : The present study seeks to examine the impact of professional skepticism on promoting the auditor’s
opinion and its role in achieving the organization’s objectives, based on a sample of (42) auditors in the audit offices
of Nineveh governorate. The study utilized the questionnaire as the primary research instrument for collecting data.
The research adopted a set of hypotheses, namely, the existence of a significant correlation between professional
skepticism and the marketing of the auditor’s opinion from the perspective of the study population members, in
addition to the existence of a significant statistical effect of professional skepticism in the marketing of the auditor’s
opinion based on the perspectives of the members of the study population from the offices examined.
The study arrived at several conclusions, with the most notable being: (The auditor in the offices studied has a high
level of professional skepticism in his work, which contributes to identifying fundamental errors and errors resulting
from fraud and deception). It also came out with several recommendations, the most prominent of which is enhancing
awareness of the importance of continuous training for accountants and auditors, which supports the company’s
position in the market and enhances its competitive position.

Abstract : The study aims to demonstrate the impact of the relationship between accounting disclosure on
improving the efficiency of financial markets and enhancing the value of industrial companies in Iraq, highlighting
the importance of accounting disclosure in financial reports and its role in improving them. The study population
consists of a sample of Iraqi industrial companies listed exclusively on the Iraq Stock Exchange, namely (Baghdad
Soft Drinks Company - Iraqi Engineering Works Company - Ready-Made Garments Production Company) within the
scope of the study for the years 2022 and 2023. The study concluded that there is a positive and statistically
significant relationship between accounting disclosure and the value of industrial companies at a statistical
significance level of 0.05, as increasing accounting disclosure and the value of industrial companies by one unit leads
to an improvement of (0.760). The results also indicated the significance of the impact relationship with a value of
(T) of (14.222), and the stability of the regression coefficients with a value of (F) of (102.444), which contributed to
explaining (0.230) of the permissible variance in accounting disclosure and the value of industrial companies at a
significance level of 0.05. The study recommended improving the level of accounting disclosure in financial reports
through concerted efforts by participating companies, auditors, and the Securities Commission. It also recommended
developing legislation to keep pace with new developments and improve the information disclosure process to meet
investor needs and simplify their decisions, as well as addressing the causes of the lack of information disclosure by
companies listed on the Iraq Stock Exchange.

Abstract : The research aims to demonstrate the importance of artificial intelligence in improving the performance
indicators of the banking sector by finding the impact of artificial intelligence indicators in the banking sector
Represented by (Asia Cell Hawala, Zain Cash, Electronic portfolio, POS, POC) on some banking indicators
represented by cash credit during the study period 2017/2023, as artificial intelligence embodies modern banking
software and technologies that seek to perform tasks associated with human intelligence. This contributes to
improving banking performance levels through the creation of computer technology that can perform actions similar
to those of a human being, interpret structured and unstructured data, and process information derived from data
provided by artificial intelligence. Artificial intelligence works through several modern technologies and software
with several applications in the banking sector by making loan and credit decisions accurately, in addition to
increasing the ability of banks to create better credit models. The (Eviews12) program was used to find the impact of
artificial intelligence indicators on cash credit in the Iraqi banking sector with (quarterly data) for the period
2017/2023 ،The study reached the most important conclusions, which are the existence of a significant impact of
artificial intelligence on cash credit in the Iraqi banking sector for the period 2017/2023, as a result of improving
credit operations by opening better credit routes using modern software, in addition to increasing the ability of credit
to better predict results.

Abstract : The current study seeks to determine the level of direct influence of product quality in its dimensions
(performance, characteristics, reliability, conformity, durability, serviceability, product aesthetics, perceived quality)
and brand ambassadors in its dimensions (appearance, ambassador credibility, attractiveness, strength) and the level
of influence on repurchase intentions (unidimensional) through a sample of Samsung customers in Iraq. In order to
achieve the study objectives, the researcher resorted to using the descriptive analytical approach, as the questionnaire
form was used as a main tool for collecting data, and it was prepared according to the five-point Likert scale, as the
questionnaire consisted of two sections, the first section included general information represented by the personal
data of the study sample, and the second section dealt with the paragraphs related to the study variables, as the study
community represented by students of the Department of Business Administration in the College of Administration
and Economics / University of Babylon as customers of the Samsung brand in Iraq, as the study community
amounted to (353) students. The sample size was determined based on the study of (Krejcie & Morgan), which is one
of the most widely used formulas in postgraduate research (Krejcie & Morgan, 1970: 607). The researcher distributed
(190) questionnaires to the sample members by publishing them electronically on social networking sites that include
student groups (WhatsApp - Telegram). (163) questionnaires were retrieved, and all of them were valid for analysis.
The rest were neglected due to incomplete answers to the questions. For the purpose of data analysis, statistical
analysis programs were used, namely (Microsoft Excel), (SPSS V.26), (Amos. V.23). The study came out with a set
of conclusions, the most prominent of which is the existence of a significant direct correlation between product
quality and the variable of repurchase intentions, and the existence of a significant direct correlation between brand
ambassadors and the variable of repurchase intentions.

Abstract : The research aims to clarify the role of financial inclusion through its indicators, represented by (the
number of bank branches and the number of ATMs), and its impact on bank profitability through its tools,
represented by (return on assets). The research problem was identified as a central question: To what extent does
financial inclusion affect bank profitability in Iraq
To achieve the research objectives and answer the proposed questions, a set of hypotheses was adopted concerning
the relationship between the indicators of financial inclusion and bank profitability. The main hypotheses included:
the existence of a statistically significant correlation between financial inclusion indicators and bank profitability, and
testing their effect using statistical and econometric tools. The analysis was conducted using the statistical programs
SPSS 21 and R programming. The study sample was represented by the Iraqi banking sector for the period ( 2014
2023)
The research reached several conclusions, the most important of which is the existence of a positive, statistically
significant correlation between financial inclusion and commercial bank profitability in Iraq. This indicates that
improving financial inclusion indicators has a positive impact on the current performance of banks. The research
concluded with several recommendations, the most important being: the necessity of adopting a comprehensive
national strategy to enhance financial inclusion in Iraq by expanding the network of bank branches, increasing
electronic services, and simplifying all procedures.

Abstract : The purpose of the present study is to examine the feasibility of constructing an investment portfolio
using the Sharpe and Jensen indices for a sample of investment companies listed on the Iraq Stock Exchange during
the period (2018–2023). The study focused on five companies: Al-Bain Al-Nahrain for Financial Investment, Al
Khair for Financial Investment, Al-Ameen for Financial Investment, Al-Weam for Financial Investment, and Al
Zawraa for Financial Investment. A descriptive-analytical approach was employed to establish the study variables. To
achieve the research objectives, which centered on addressing the formulated problem expressed in the question:
What is the role of company stock performance evaluation models in constructing investment portfolios for
Investment Companies and companies listed on the Iraq Stock Exchange during the period (2018–2023)?, the study
relied on two essential performance evaluation measures, namely the Sharpe Index and the Jensen Index, to guide
portfolio construction. Accordingly, two analytical software packages were utilized (SPSS v.29 and Excel v.2019) to
derive the required results. The findings revealed a significant correlation and impact among the study variables.
Based on these results, it was concluded that risk levels vary substantially across sectors, with the highest risk
observed in the banking, financial investment, and industrial sectors. This indicates that the increase in return rates
was accompanied by a rise in overall risk levels within these sectors, and such a positive relationship may reduce
their attractiveness despite the potential for above-average returns. The study provided several recommendations,
foremost of which was the need to benefit from its results in constructing investment portfolios based on growth
stocks, which investors may choose to purchase by employing one of the stock evaluation indices. The empirical
evidence confirmed that portfolios built on growth features outperformed the overall market portfolio.

Abstract : Banks live and breathe through their digital systems now, which makes cybersecurity less of a side
concern and more of a make-or-break issue. You see it most clearly in places like Iraq, where the digital backbone is
still being pieced together and, frankly, is easier to exploit. That’s what pushed us to ask: what happens to the quality
of financial reporting when cyber threats creep in? We narrowed the focus to three banks—Ashur International, the
Bank of Baghdad, and the National Bank of Iraq. They’re at different stages of preparedness, and that gap turned out
to be telling. With agency and contingency theories as loose guides, we looked at how the essentials of reporting—
timeliness, accuracy, completeness, compliance—hold up when systems are under stress. We surveyed financial
officers, IT staff, and internal auditors, then ran the numbers. The pattern was fairly stark: as the sense of cyber risk
went up, reporting quality dipped, especially in timeliness and accuracy. Still, the decline wasn’t uniform. Banks with
stronger safeguards and more integrated IT systems weathered the pressure better. Which suggests, if anything, that
resilience isn’t just technical; it’s bound up with governance, coordination, and people. Cybersecurity, in other words,
isn’t an add-on—it’s inseparable from financial transparency and public trust.

Abstract : Robust variable selection is essential in high-dimensional medical data analysis, where the presence of
outliers can significantly impact model performance. This study introduces the Reciprocal Lasso, a novel
regularization method that enhances robustness while preserving sparsity in regression modeling. The method
incorporates an inverse penalty function that dynamically adjusts the penalization strength based on coefficient
magnitudes, reducing sensitivity to extreme values.
A comprehensive simulation study is conducted to evaluate the performance of the Reciprocal Lasso under varying
levels of contamination, comparing it to the Adaptive Lasso and the S-Estimator-based Lasso. To further improve
robustness, the model is integrated with Tukey’s Biweight Loss Function and MM-Estimators, which provide
stronger resistance against extreme observations and improve estimation stability. The results demonstrate that the
Reciprocal Lasso achieves superior variable selection accuracy, lower prediction error, and greater stability in the
presence of outliers. Additionally, the method is applied to a real-world medical dataset, where it effectively
identifies relevant biomarkers associated with disease progression while maintaining robustness to data anomalies.
These findings suggest that the Reciprocal Lasso, combined with advanced robust estimation techniques, is a
promising approach for high-dimensional modeling in medical research. Future studies could explore its application
in genomic and epidemiological studies, as well as its integration with Bayesian frameworks for uncertainty
quantification.

Abstract : As a result of the digital transformations the world is witnessing in general, and Iraq in particular,
towards adopting electronic payment systems as an alternative to traditional transactions, this shift is expected to
impact monetary liquidity within the Iraqi economy. This is especially true given the Central Bank's drive to reduce
reliance on cash and enhance financial inclusion. Since electronic payment systems reduce cash circulation, this will
contribute to curbing tax evasion, controlling liquidity, and enhancing financial transparency. This research presents
the role of electronic payment systems in managing monetary liquidity, focusing on the challenges and opportunities
associated with this transformation in the economic structure.

Abstract : Semiparametric Single Index Models are important and essential tools for addressing the high
dimensional problem, as they play an important role in the model-building process and selecting marginal variables.
In this research, some modern penal methods have been used, which assess the vector of parameters and
simultaneously select the variable for the quasi-parameter single indicator models (MAVE-LASSO) and MAVE
Elastic net) to improve the accuracy and predictability of the model. In order to achieve this goal, simulation
experiments were conducted to demonstrate the preferences of the methods used in estimating and selecting the
variable for the model. Different models, different variations, different sample sizes, and real data of factors
influencing patients with blood diabetes were used for comparison and verification of the performance of these
methods in practice. The methods studied will be compared by relying on two benchmarks for comparison: the
average mean square error (AMSE) and the absolute average mean square error (AMAE), and the results will be
obtained based on the R-code.
Theoretically and simulation-wise, the MAVE-EN method for estimating and selecting important variables for a
single-indicator semi-parametric model has been shown to be effective in dealing with cases of high correlation
between explanatory variables in the presence of different variances.

Abstract : The study aims to demonstrate the impact of integrated reporting and the quality of financial reports on
the decisions of investors and beneficiaries in Iraqi commercial banks, as investors and beneficiaries are looking for
banks whose financial reports are distinguished by quality. To achieve the research objective, the level of integrated
reporting and the level of quality of financial reports of commercial banks listed in the Iraq Stock Exchange were
measured for the period from ( 2011 -2020 ) by using measures of the qualitative characteristics of accounting
information, represented by the two main characteristics of relevance and faithful representation . The study
addressed the concept of integrated reporting, its objectives and types , and the most important objectives, types ,
standards , and characteristics of the quality of financial reports, such as relevance, faithful representation,
verifiability, comparability , and compliance with international accounting standards. The impact of integrated
reporting was also analyzed through a review of previous literature and an applied study of banks.
The current research, entitled (The Impact of Integrated Reporting on the Qualitative Characteristics of Accounting
Information), has designed its methodology to identify the basic problem represented in stating the cognitive
foundations of the extent to which the appropriateness of accounting information is achieved within the framework of
integrated reporting and to study and analyze the possibility of applying this framework in Iraqi commercial banks in
achieving the requirements of customers and beneficiaries.

Abstract : Financial innovations are among the key factors that directly impact the performance of the banking
sector, especially in light of the rapid developments witnessed by the global market. The period extending from 2004
to 2023 witnessed the emergence of many modern financial technologies such as financial technology (FinTech),
digital banking services, and artificial intelligence, which contributed to improving the efficiency of banking
operations, reducing costs, and enhancing services provided to customers. At the international level, the experiences
of several countries have shown that the adoption of financial innovations led to increased competitiveness and
improved profitability, while improving access to finance and financial security. The research is based on the
hypothesis that financial innovations have an impact on banking performance. The study reached a set of results, the
most important of which is that financial innovations such as digital banking services contributed to increasing
financial inclusion, i.e., expanding the customer base, to include individuals who were not traditionally served,
especially in developing countries, In light of this, a set of recommendations was presented, the most important of
which is strengthening the regulatory framework and compliance that adapts to innovation by developing and
implementing flexible regulatory frameworks that allow for the adoption of financial innovations while maintaining
financial stability and protecting customers, enhancing governance and transparency in the use of artificial
intelligence and data analysis technologies in lending, fraud, and compliance monitoring, and encouraging
cooperation between regulatory bodies, banks, and financial technology (FinTech) companies through consultative
platforms and live experiments (sandboxes) for innovation.

Abstract : The internal audit department of most of the Iraqi banks is facing several problems that limit their
ability to curb the administrative and financial violations and abuses. Technical problems are attributed to a number
of reasons. The main reason is the weakness of the staff in the departments in terms of academic qualification and
practical experience. The other reason is the limited support from senior management to these units in terms of
providing specialized competencies and other resources. Due to that, these departments were not able to execute the
critical tasks of auditing and monitoring the banks and ensuring compliance with the approved controls and policies.
The auditing profession, with its professional foundations and standards. It is an essential element in the discovery of
weaknesses and shortcomings in institutions. With the use of analytical tools and his professional skills, the auditor
traces irrational financial and administrative practices. This makes the internal audit an important oversight tool that
enhances transparency and ensures institutional commitment to the protection of public and private funds.
Additionally, how well an audit system works relies on people being honest within that institution and its processes.

Abstract : Iraq's environmental crisis, over the past 20 years, has become incomparable. The explosion of dust
affected days — 122 annually in 2000 to 283 by 2022, a rise of 132% — has been recorded by the European Centre
for Medium-Range Weather Forecasts. During dust storm events, fine particulate matter (PM2.5) concentrations in
the three provinces exceeded WHO air quality guidelines by 14 to 18 times.We obtained hospital admissions
spanning three provinces (between January 2000 and December 2024) from 32 governmental hospitals resulting in a
total of 864 months for data collection. These clinical reports were cross-referenced with high-resolution satellite
data: MODIS-MAIAC at a 1-km level, TROPOMI at a 3.5-km level, and ERA5 reanalysis datasets.The analytical
strategy used a negative binomial count model in a Bayesian hierarchical framework with Markov Chain Monte
Carlo simulation (50,000 iterations). The results indicate that for every 10 μg/m³ increase in PM2.5, there was a
3.74% increase in admissions of respiratory cases (95% BCI: 2.86-4.63%). The model had a good fit with the
performance results: DIC = 8,342.6 and RMSE = 198.3. The peak health effects of exposure were found to be 2 days
in the distributed lags models (coefficie nt=0.0142). The highest level of spatial variation was found between
geographical areas; Basra, Baghdad, and Karbala were the most sensitive 0.187, 0.134, and 0.089 respectively.

Abstract : The current study focused on knowledge quality as an independent variable with its dimensions
(essential knowledge quality, contextual knowledge quality, and applied knowledge quality) and its impact on
marketing excellence as a dependent variable consisting of four dimensions (service quality, customer retention,
distinctive capabilities, and marketing innovation) to determine the relationship and influence between the two
variables. The study was tested as an analytical study of the opinions of employees in private universities and
colleges in central and southern Iraq. The sample size was (258). The study relied on the descriptive analytical
approach. The researchers aimed to survey the opinions of five respondents for each paragraph. The research
included correlation hypotheses, and the statistical program (spss, Amos.v. 29) was adopted to analyze the results,
and the study concluded that all hypotheses were accepted. The study reached a set of theoretical and applied
conclusions, including that the knowledge quality variable helps raise the level of marketing excellence among
private universities in the study community through (essential knowledge quality, contextual knowledge quality, and
applicable knowledge quality) to achieve marketing excellence in an environment characterized by change and
instability.

Abstract : This research aims to clarify the role of external auditing in reducing hidden accounting practices by
integrating predictive analytics techniques. It analyzes the effectiveness of external auditing in detecting and
mitigating such practices within Iraqi institutions. The study adopts a descriptive (deductive) approach to define the
nature of the variables and their relationships, alongside an applied (inductive) method to evaluate financial reports
from commercial banks and Iraq Stock Exchange bulletins. Inferential statistical methods were used to test the
hypotheses through SPSS (version 16) and AMOS software. Due to the specialized nature of the topic, a purposive
sampling method was adopted. The research sample consisted of employees from the Federal Financial Supervision
Bureau in Al-Muthanna and Al-Qadisiyyah governorates, representing part of Iraq’s federal oversight system. A total
of 70 questionnaires were distributed across both governorates in 2025, targeting professionals directly involved in
external auditing. The findings revealed a positive correlation between external auditing and hidden accounting
practices, indicating auditors’ awareness and efforts to detect manipulation. The study recommends enhancing auditor
independence and equipping them with advanced analytical tools to improve detection capabilities and ensure the
integrity of financial statements

Abstract : This study examines the relationship between several composite Youden square designs and a basic
crossover design, assessing how well each performs when data are missing. Based on experimental data, the analysis
is divided into three primary steps: (1) a complete crossover design analysis; (2) a random deletion of the fifth row,
followed by decomposition into composite Youden squares and the development of an analytical methodology; and
(3) the estimating of the missing values using Yates' iterative compensation method, and this is followed by a
comparative analysis of the results obtained. The outcomes demonstrate that the composite Youden square approach
is more efficient and statistically solid than the crossover design in all scenarios. Also, significant distinctions
between direct and indirect methods have been discovered, mostly as a result of the effect of correction factors.

Abstract : In increasingly turbulent pharmaceutical markets, firms require higher-order dynamic capabilities to
achieve sustained competitive advantage, yet while marketing agility and marketing ambidexterity have been
individually linked to performance, their synergistic interaction remains underexplored. This study investigates how
marketing agility and marketing ambidexterity interact to drive marketing excellence in turbulent environments,
grounded in dynamic capabilities theory and paradox theory. A quantitative cross-sectional study was conducted
among 903 Iraqi pharmaceutical companies using a structured questionnaire distributed to 500 senior and middle
managers. Marketing agility was measured using Zhou et al.'s (2019) four-dimensional scale (proactivity,
responsiveness, speed, flexibility), marketing ambidexterity using Vorhies et al.'s (2011) exploration-exploitation
scale, and marketing excellence through a comprehensive six-dimensional construct. Data were analyzed using
structural equation modeling (SEM) with SmartPLS 4.1, employing product-indicator approach for interaction
testing, complemented by hierarchical regression and simple slope analysis. All three hypotheses were supported,
with marketing agility (H1) and marketing ambidexterity (H2) each demonstrating significant positive effects on
marketing excellence. Most importantly, their interaction (H3) showed a strong synergistic effect (β = 0.245, t =
9.749, p < 0.001), primarily mediated through digital capabilities (β = 0.043), marketing innovation (β = 0.038), and
customer experience (β = 0.037), accounting for 83.7% of the total interaction effect. Simple slope analysis revealed
that agility's impact on excellence increases substantially with higher ambidexterity levels (βlow = 0.239; βhigh =
0.568), with the interaction term contributing an additional 6% explanatory power (ΔR² = 0.06) beyond individual
effects. The study provides robust empirical evidence that marketing excellence in turbulent pharmaceutical markets
requires synergistic integration of marketing agility and marketing ambidexterity rather than developing these
capabilities in isolation, extending dynamic capabilities theory by demonstrating emergent value creation through
capability interaction and offering practical guidance for pharmaceutical companies to simultaneously develop
sensing-responding speed and exploration-exploitation balance for superior performance.

Abstract : The Adaptive Lasso is a prominent advancement in regularized regression techniques, designed to
address the limitations of the standard Lasso in variable selection and estimation bias. This study is motivated by the
analytical challenges of high-dimensional datasets, where predictors often exceed observations, creating overfitting,
multicollinearity, and unstable coefficients that weaken model interpretability. This paper provides a comprehensive
overview of the Adaptive Lasso, outlining its theoretical foundations, computational strategies, and practical benefits.
The method enhances model sparsity while retaining the oracle property under mild conditions, making it particularly
effective in high-dimensional settings. The objective is to evaluate the statistical properties and empirical
performance of Adaptive Lasso. All models were implemented in R using the glmnet and caret packages, with
hyperparameters tuned via K-fold cross-validation.
Through a series of extensive simulation experiments, I compare the performance of Adaptive Lasso with standard
Lasso, Ridge regression, and Elastic Net. The results reveal that Adaptive Lasso consistently achieves lower
prediction error (MSE ≈ 0.082) compared to Lasso (0.105) and Ridge (>0.13), even in scenarios with high
multicollinearity and small sample sizes. In addition, a real-world case study on breast cancer gene expression data
demonstrates the method’s utility in biomedical applications. Adaptive Lasso achieved superior classification
accuracy and AUC = 0.984, while selecting fewer features, enhancing both model interpretability and computational
efficiency.

Abstract : This research aims to reveal the role of the collaborative work environment, represented by (self
engagement in work, knowledge base, administrative support, and employee support), in achieving Innovation in the
business model, represented by (Innovation in gaining value, Innovation in new proposals, and Innovation in creating
value). The current study relied on a questionnaire tool to measure the level of availability of Participatory
ergonomics and Innovation in the business model among administrative leaders in private banks in the Middle
Euphrates governorates. The sample size amounted to (95) administrative leaders. The study relied on the descriptive
analytical approach, and by using the special statistical packages in the program (SPSS.V.29), and the results of
structural equation modeling, reliability coefficient, arithmetic means, standard deviations, relative importance,
correlation matrix, and regression coefficient were extracted. The results of the study showed that the collaborative
work environment represents a pivotal factor in enhancing creativity, as the results showed that private banks that
encourage interaction and participation between administrative leaders and employees are more capable of
developing innovative and flexible business models.

Abstract : The current research seeks to identify the impact of bank credit policy, through the accounts of credit
balances, on achieving financial stability at the Commercial Bank of Baghdad, in the Iraq Stock Exchange, for the
period (2014-2023). The study used the bank's published annual financial statements as a research sample. To achieve
the study objectives, the descriptive approach was adopted by utilizing various sources and scientific journals to
support the theoretical framework, and the inductive approach by analyzing the annual financial statements of the
research sample. The study used many financial indicators to measure the study variables, where the credit balance
indicator represented the bank credit policy variable. Financial stability was also measured using indicators such as
the capital adequacy ratio, asset quality ratio, profitability quality ratio, and liquidity ratio. Various statistical analysis
methods were employed, consistent with the research objectives, using the statistical program SPSS.V.29, which was
used to test the research hypotheses. Based on these results, the research reached several important conclusions, most
notably: the credit balance has a significant positive impact on the financial stability of commercial banks. This
underscores the importance of improving cash credit management to enhance the stability and efficiency of financial
institutions. The study concluded with a set of recommendations, including the need for institutions to focus on
developing effective cash credit management strategies, including improving evaluation and monitoring mechanisms.
It also recommends enhancing employee training in this area and adopting modern technologies to improve
efficiency.

Abstract : This study examined the impact of full or partial confounding factorial treatment on the experiment's
analytical outcomes. Three factors two kinds of herbicides B, two types of cotton C, and nitrogen fertilizer A are
included in the mean amount of seeds of a cotton plant. The outcomes were comparable. After comparing the results
using the experiment's mean square error (Mse), it was determined that employing partial confounding yields the best
outcomes in every situation

Abstract : A research problem arises: Is there a role for financial technology in cash credit, and does it reflect on
management, shareholders, and businesspeople? The main hypothesis of the studyis that financial technology plays a
role in cash credit and reflects on management, shareholders, businesspeople, and traders. To validate the study
hypotheses, financial indicators were used, alongside financial analyses and statistical programs (SPSS) and (Excel),
to study the role of financial technology in cash credit. The study population represents, consists of commercial banks
listed. Two main methodologies were adopted: the inductive approach to review the theoretical aspect through the
Evaluation of literature and previous studies related to financial technology and credit, and the deductive approach to
analyze financial and statistical hypotheses, The purpose of the research is how modern financial technologies affect
the processes of granting and managing cash credit in banks and the banking sector, The most important conclusions
supporting the study hypotheses were reached. Aftermaths of the financial Evaluation Revealed a strong The link
between e-card value and credit, given the rise in e-card usage cards brings about a heightened expansion in credit,
reduces reliance on cash, and enhances the efficiency of the banking system. The main recommendations suggest that
banks should incorporate modern technologies into their credit policies by using intelligent data Evaluation systems
to evaluate creditworthiness and reduce risks.

Abstract : Microsoft has demonstrated a unique experience in relying on private agents as a strategic tool for
economic diversification and reliance on private and oil resources. The private sector has contributed significantly to
the development of non-traditional sectors such as industry, agriculture, tourism, digital services, as well as the
economy and technology. The Malaysian government has implemented policies to support the private sector by
improving the environment, simplifying administrative procedures, and increasing financing benefits and facilities.
We have also begun to increasingly promote public-sector partnerships in the areas of information and
communications technology and quality. This is expected to lead to job creation and a reduction in the number of
workers, including a shortage of workers. It has also contributed to Malaysia's integration into global financial value
chains and expanded its capabilities in developing products and services across multiple disciplines. Despite these
successes, challenges remain for the Malaysian private sector, including disparities in the distribution of investments,
multi-use, and the need for digital reform and management. The social security system certainly confirms the role of
the private sector, which possesses economic intelligence, long-term incentives, and flexible policies capable of
fostering creative innovation.

Abstract : This research aims to reveal the role of the social entrepreneurial orientation, represented by (social
creativity, social risk taking, social proactivity, and social relations), in achieving strategic success, defined by
(adaptation, growth, and survival). The current study used a questionnaire to measure the availability of social
entrepreneurial orientation and the strategic success of the teaching staff in private universities and colleges across
the governorates of central Iraq. The research problem was represented by a main question: (To what extent does the
social entrepreneurial orientation contribute to achieving the strategic success of private higher education institutions
in the Middle Euphrates region), as the sample size reached (180) teachers, and the research relied on the descriptive
analytical approach, and using the special statistical packages in the program (SPSS.V.29), and the program
(AMOS.V.29), and the results were extracted for the normal distribution, structural equation modeling, stability
coefficient, arithmetic means, standard deviations, relative importance, correlation matrix, and regression coefficient,
and the results indicated that the social entrepreneurial orientation has a direct role in enhancing the strategic success
of higher education institutions, through harmonization between its academic mission and the needs of society and its
development requirements.

Abstract : This study aims to clarify the role of biostatistics in enhancing the analytical framework of
Environmental Impact Assessment (EIA) by examining key statistical models such as Principal Component Analysis
(PCA) and Structural Equation Modeling (SEM). The research adopts an analytical–descriptive approach supported
by a structured literature review of recent scientific publications. The methodology includes identifying relevant
statistical tools, reviewing their applications in environmental data analysis, and evaluating their effectiveness in
interpreting complex environmental indicators such as water and air quality. Results show that biostatistical modeling
significantly improves the accuracy of environmental assessment by enabling multivariate analysis, reducing data
dimensionality, and enhancing predictive power. The study concludes that integrating biostatistics into EIA
methodologies contributes to better decision-making and provides a strong scientific basis for evaluating
environmental risks. Recommendations for future research include applying PCA and SEM to real environmental
datasets to validate their practical performance.

Abstract : This research aims to demonstrate the impact of domestic credit on economic growth indicators in Iraq
for the period 2018-2023. It is based on the premise that credit changes in Iraq have not had a clear impact due to the
realities and nature of the banking system, which remains constrained by numerous economic and political
limitations.
The research focuses on defining the concept of domestic credit and its dimensions, as well as its nature in Iraq. The
relationship between domestic credit and economic growth indicators in Iraq for the period 2018-2023 was estimated
using annual data based on several standard indicators. The research found a significant correlation; however, the
unstable conditions of the Iraqi economy prevented the available results from being fullyrealized.

Abstract : Economic intelligence contributes significantly to the development of economic development processes,
as it is one of the modern fields of knowledge, The importance of the research comes from the modernity of the topic
of economic intelligence and influential practical applications on the knowledge economy in light of the various
economic changes and transformations that are sweeping the outside world, The research problem is whether
economic intelligence brings about changes with a positive impact on the basic sectors of the Iraqi economy, which is
based on a single depleting resource that is unable to meet the requirements of knowledge and the desired economic
development, since it is necessary to keep pace with the developments and structural changes taking place in the
global economy, As information has become involved in various details of life, For projects, what differentiates them
from others is their ability to integrate and address numerous external events, in addition to their capacity to receive
and analyze signals before others, and these skills are the value that distinguishes them, This prompted institutions to
integrate what is called economic intelligence, which contributes to improving the indicators of the knowledge
economy through its tasks of collecting and analyzing information, in addition to making smart, economically
sustainable decisions.

Abstract : High-dimensional genomic data require simultaneous feature selection and dimension reduction to
accurately predict breast cancer recurrence. This study proposes a unified Bayesian Elastic Net–Sliced Inverse
Regression (BEN–SIR) framework that integrates hierarchical shrinkage with probabilistic dimension reduction. All
estimation procedures and posterior computations were performed using R through customized MCMC algorithms.
Simulation experiments under heavy-tailed and contaminated conditions demonstrated clear improvements: BEN
SIR achieved the lowest mean squared error across all scenarios, decreasing from 1.05 at n = 25 to 0.33 at n = 400,
while maintaining the lowest bias (0.14 to 0.05). It also recorded the highest true positive rate, reaching 0.97, with the
lowest false positive rate of 0.03.
Application to the TCGA-BRCA dataset confirmed these findings. BEN–SIR achieved an MSE of 0.30 and a bias of
0.05, outperforming Bayesian Elastic Net and Bayesian SIR. It also produced the highest TPR (0.95) and the lowest
FPR (0.04), with an explained variance of 88 percent and prediction accuracy of 0.92.
These results highlight the effectiveness of integrating Bayesian shrinkage with sufficient dimension reduction,
providing a robust and interpretable high-dimensional modeling framework for breast cancer recurrence prediction.

Abstract : The research addressed the topic of financial rules. It is one of the topics that has received widespread
attention from both developed and developing countries as a key indicator of the interrelationship between economic
policies, including fiscal policy, and the overall performance of the macroeconomy. Moreover, it focuses on the
measures taken by governments to reduce the degree of dependence on depleting resources or dependence on foreign
aid, and to diversify sources of income and give a greater role to domestic resources in order to reduce the general
budget deficit and manage it optimally . The research concluded that when ensuring the proper application of
financial rules in their general sense, including the budget rule, the state, in this case, ensures that it will be able to
continue its spending and revenue policies in the long term without reducing its financial solvency, especially the risk
of bankruptcy or failure to meet its future financial obligations.

The global economy is experiencing rapid transformation due to accelerated technological advancement,
with digital transformation and artificial intelligence (AI) becoming essential drivers for economic growth, and
improving the efficiency of production and services. This study aims to examine the impact of digital transformation
and AI on developing the Iraqi economy by analyzing the national economic context, exploring opportunities and
challenges, and learning from leading international experiences. The study finds that adopting modern technologies
contributes to increased productivity, enhanced service quality, and innovation stimulation, provided that advanced
infrastructure, qualified human resources, and supportive policies are in place. The study also offers practical
recommendations to leverage digital transformation and AI for achieving sustainable economic development in Iraq