Iraqi Journal for Administrative Sciences

Through the current study, we seek to investigate and analyze artificial intelligence and its impact on improving production planning. This research aims to shed light on the role of artificial intelligence in improving the efficiency and effectiveness of production planning within industrial enterprises. The abstract demonstrates how the application of artificial intelligence contributes to forecasting demand, improving production scheduling, reducing waste, and increasing the ability to adapt to market and internal variables. It also discusses the fundamental differences between traditional methods and methods supported by artificial intelligence. In addition to the potential challenges in implementing these technologies, our current study, implemented in the Nineveh Electricity Distribution Department, relied on a questionnaire as the primary tool for collecting data and information, in addition to personal interviews with electricity distribution branch officials, observations, and field observations. (50) questionnaires were distributed and all returned. The study reached a number of conclusions, the most prominent of which is Improving the efficiency of resource use. Through its ability to process large amounts of data, artificial intelligence enables a more effective allocation of resources (materials, machinery, and labor), leading to reduced waste and increased productivity.

This research aims to identify the impact of participative leadership on achieving high organizational performance through the mediating role of organizational commitment, with application at the College of Administration and Economics, University of Karbala. The researchers adopted dimensions of participative leadership (decision-making participation, human relations, and information building), dimensions of job dedication (conscientiousness, goal orientation, and general expectation of task success), and dimensions of high performance (management quality, long-term commitment, openness and effective orientation, continuous improvement, and workforce quality). The study sample included 100 employees and faculty members, and data were collected through questionnaires and interviews. Statistical tools such as Pearson correlation (SPSS V.25) and structural equation modeling (AMOS V.23) were used for data analysis. The findings revealed that job dedication plays a significant mediating role in strengthening the relationship between participative leadership and achieving high performance.

The study aims to evaluate the effectiveness of deep learning models, specifically the Long and Short Term Memory (LSTM) model and the Gate Recurring Unit (GRU) model, in predicting the price of the cryptocurrency Bitcoin, based on a weekly time series over a period of ten years, from January 4, 2015 to December 29, 2024, with 522 observations.,the Long and Short Term Memory Network (LSTM) model structure and the Gate Recursive Unit (GRU) model were constructed using the R programming language and a set of libraries belonging to this language, the most important of which is the Keras library, which is well-known in the field of machine learning. The study adopted an analytical approach to compare two models and choose the optimal model based on performance metrics, namely The study reached several conclusions, the most important of which is the superiority of the LSTM model over the GRU model in predicting Bitcoin prices.In light of this, the study presented several recommendations, the most important of which is relying on the Long Memory Network (LSTM) model in forecasting in future studies.

This study applied a Vector Autoregressive (VAR) model to examine the active relationship between global oil and gold prices using this data from January 2015 to June 2019. Stationarity was tested through the Augmented Dickey-Fuller (ADF) test, with necessary transformations applied. Lag order selection criteria (RMSE, AIC, BIC, HQC, and FPE) identified VAR (1) as the optimal model. Findings revealed that gold prices are highly persistent and mostly influenced by their individual past values, while oil prices exert a negative effect on gold price changes. Diagnostic tests confirmed model adequacy and stability. Forecasting results suggested a gradual decline in gold prices and a slight increase and stabilization in oil prices over time. The study concludes that VAR models provide a reliable and effective framework for analyzing inter-market relationships and generating short- to medium-term financial forecasts. All analyses were conducted using Python programming.

This study aims to analyze the relationship between economic issues and voter behavior in the Iraqi parliamentary elections. Economic issues, represented as the independent variable, are examined through five dimensions: unemployment, poverty, administrative and financial corruption, inflation rate, and income inequality. Voter behavior, the dependent variable, directly influences voter decision-making in the Kurdistan Region of Iraq. The study employed a descriptive both the analytical and quantitative approach, collecting and analyzing the opinions of a sample of )4,075( respondents from a total of )2,844,051( Randomly across the governorates and regions registered voters. The hypotheses were tested using statistical methods via SPSS version 24. The study reached a number of key conclusions, including a statistically significant relationship between all economic determinants (such as unemployment, poverty, corruption, inflation, and income inequality), with inflation showing the highest impact among all dimensions. This means that inflation explains more than 61% of the change in voter behavior and is the most influential economic factor in voting decisions, implying that an increase in any of these factors leads to a change in voting patterns. The study recommended a set of measures, emphasizing the need for political parties and politicians to develop specific economic strategies focused on improving citizens\' living conditions. This can be achieved by implementing concrete solutions to issues such as unemployment, rising prices, and the lack of social protection services.

This research aims to demonstrate the extent to which stakeholders (traders) are aware of the role of disclosing financial soundness indicators in enhancing the transparency of accounting and financial information, and the impact of this on stock returns. This awareness enables them to make sound financial decisions. The study employed a descriptive-analytical approach, relying on a field questionnaire administered to a random sample of investors and traders in the Iraq Stock Exchange. The data were statistically analyzed using a simple linear regression model. The analysis results showed that the regression coefficient value was (0.839), which translates the level of awareness among traders of a direct relationship between the level of disclosure of financial soundness indicators and stock returns. That is, traders believe that any increase in disclosure by one unit is associated with an increase in stock returns by (0.839). The (T) test, which reached (16.610) with a significance level (Sig=0.00) less than (0.05), confirmed the statistical significance of this relationship. The research concluded that the disclosure of financial soundness indicators is a fundamental pillar in enhancing traders' confidence and supporting the strength of their investment decisions, in addition to being a key entry point for the stability of the Iraqi financial market and improving governance and risk management practices.

The research aims to diagnose the relationship between strategic orientation, with its dimensions (responsive, analytical, defensive, exploratory or proactive, and future orientation), and high performance, represented by (management quality, employee quality, continuous improvement and renewal, openness and work orientation, and long-term commitment), while testing the mediating role of entrepreneurial capabilities, including (proactive, relational, conceptual, organizational, and strategic capabilities). The study covered private universities in the Kurdistan Region of Iraq, based on a random sample of 120 college council members, with 107 valid questionnaires analyzed using the descriptive-analytical method and the (SPSS V26) program. The results showed that entrepreneurial capabilities are the most influential factor in achieving high performance, confirming the importance of dynamic and entrepreneurial capabilities in institutional excellence. The research recommends that private universities adopt an institutional strategy to strengthen entrepreneurial capabilities by establishing specialized units for entrepreneurship and innovation, training academic and administrative staff in entrepreneurial thinking, and supporting innovative projects through internal development and funding programs.

This study aims to analyze the impact of the adoption of magnetic marketing philosophy in enhancing the loyalty of tourism client, through a field study conducted on a sample of 87 employees in a number of travel and tourism companies. Magnetic marketing philosophy is building sustainable attractions with customers by providing attractive content, interactive experiences, and values in line with modern customer aspirations, which stimulates customers to voluntary interaction with the brand and pursuit of its link. The study adopted an analytical descriptive approach, used the data collection tool, and the results were analyzed using the V.26 SPSS program to test the relationship between the study variables. The analytical model includes magnetic marketing as independent variables, and client tourism as a continued change. The results showed a positive relationship with a statistically significant impact between magnetic marketing and client's tourism, which emerged a "message" and "media" as the strongest influences. The results also revealed the importance of investing in creative content and digital interactive experiments to consolidate the relationship with customers and promote their loyalty. The search for travel and tourism

The paper is attempt to understand the asymmetry of the stock return pattern and downside risks on the Iraqi stock exchange, one of the most extreme frontier markets around the world; for the purpose of this study, we have collected and analyzed extensive daily datasets for 57 stocks on the ISX60 index, spanning August 2014 to August 2024, and through the lens of distributional analysis and the lens of various downside risk metrics (i.e., semi-variance, value-at-risk, conditional value-at-risk), and maximum drawdown, such that risk is characterized and analyzed without the usage of standard deviation). What we have discovered is that there is considerable deviation from the normal distribution across the data, where 40.4% of the stocks had a negative skewness, and an overall significant excess kurtosis (mean of 175.13) was present, such that there was no acceptance of normal distribution in our data at any conventional levels of significance. There is a noticeable discrepancy in and of itself by the varying levels of realized downside risk associated with each stock and overall across the collection of the banking sector stocks, i.e., banking sector stocks had a downside risk of an annual return of -14.55% and a maximum drawdown of -82.36% compared to the industrial stocks that have a downside risk of an annual return of +6.41% and a maximum drawdown of -41.24%. There is significant asymmetry evidenced by temporal analysis, as there is a noticeable decline in negative skewness from 61.4% of the stocks during the crisis period (2014-2018) to 26.3% during the stabilization period (2019-2024). In this high volatility environment, the Sortino ratio is a more appropriate measure of risk-adjusted performance than the Sharpe ratio. The results emphasize mean-variance optimization's shortcomings when applied to frontier markets and further reinforce the significance of incorporating measures of downside risk into the construction of portfolios and the management of risk in emerging markets with structural instability and low liquidity.

This study aims to analyze the impact of modern digital accounting technologies and software on the future of the accounting profession and how these tools can contribute to addressing expected professional transformations and challenges. The study relied on a sample of 133 participants, including accountants, auditors, and academics. Data were collected through an electronic questionnaire and analyzed using descriptive methods and linear regression. The results revealed that automating routine accounting processes and integrating digital data with financial reporting systems are the most influential factors in developing the profession and enhancing the quality of professional performance. The findings also indicated that the use of modern accounting software and artificial intelligence technologies constitutes supportive factors that enhance the efficiency of comprehensive digital implementation, with their benefits emerging through the adoption of an integrated digital environment that supports advanced analysis and decision-making. The study recommends enhancing professional training and updating academic curricula in line with digital transformation requirements.

This research explores the circular economy as a strategic approach for sustainable development in Iraq, focusing on the environmental, economic, and social challenges the country faces. It examines the link between the circular economy and the 2030 Sustainable Development Goals (SDGs), offering practical recommendations for its implementation. The study used both quantitative and qualitative analyses, gathering data from sources like the World Bank, UNIDO, and Iraq’s Ministry of Environment. The elbow method categorized the data into economic groups, while K-Means cluster analysis identified key factors influencing the circular economy's success. The findings show that the circular economy could significantly boost resource sustainability and reduce waste in Iraq. However, challenges such as dependence on oil, pollution, and high poverty remain. The study also highlights the need for more private sector investment and efforts towards carbon neutrality to achieve sustainable growth. Specialized strategies for each economic group are essential for success

This study aimed to analyze the impact of forensic accounting tools on enhancing financial integrity and administrative efficiency in government institutions in Nineveh. A sample of government employees was selected to represent the target population, and the study relied on an analytical and statistical approach using SPSS, along with an analysis of real corruption cases reported by the Integrity Commission. The results showed that applying forensic accounting tools has a significant positive effect on improving administrative and financial procedures and reducing violations, while other external factors also influence the outcomes. The study provided recommendations to strengthen the application of control tools, train staff, and establish regular monitoring mechanisms to ensure transparency and institutional efficiency.

The study aimed to investigate the relationship between servant leadership and psychological resilience among employees at Al-Rifaie Municipality in Thi-Qar, using a quantitative descriptive approach with a sample of 256 employees. The results indicated a strong positive effect of servant leadership dimensions (emotional healing, creating value for the community, empowerment, assisting subordinates in growth and success, putting subordinates first, ethical behavior, and conceptual skills) on psychological resilience dimensions (emotional regulation, cognitive flexibility, social support, sense of meaning and purpose, and self-control and personal efficacy), with varying strengths of influence. It is concluded that servant leadership enhances psychological resilience by fostering a supportive work environment based on trust, capacity building, and a sense of meaning and competence, enabling employees to adapt positively to workplace stressors and professional changes.

This research aims to identify the role of intelligent leadership, with its dimensions (emotional intelligence, rational intelligence, spiritual intelligence, and interpersonal intelligence), in achieving the dimensions of organizational agility: exploratory agility, exploitative agility, and contextual agility. The research framework represents the research problem, which defined by posing several questions about the nature of the relationship and influence between the two variables. To this end, a theoretical framework designed, from which two main hypotheses were derived and subjected to multiple statistical tests. A questionnaire used as the data collection tool. The research adopted a descriptive-analytical approach, describing the main and sub-variables. The research population consisted of all managers at Korek Telecom in the Kurdistan Region of Iraq, totaling 150 managers. Accordingly, a comprehensive survey method used to determine the sample, distributing questionnaires to them. Only 127 questionnaires returned, achieving a response rate of 84.7%. The research hypotheses tested using SPSS version 26. The research yielded several conclusions, including the existence of positive correlations and significant impact relationships between the two variables at both the macro and micro levels. The research recommended leveraging the strong relationship between the two variables and directing it towards serving Korek Telecom, the company under study.

This study aims to examine the impact of integrating electronic auditing with accounting information systems on improving the quality of financial statements. It explores the relationship between the adoption of modern auditing technologies and the efficiency and reliability of accounting information. The digital transformation has reshaped the business environment, compelling organizations to implement advanced accounting information systems capable of processing data with accuracy and speed, alongside electronic auditing methods that match the scale and complexity of such data. The findings indicate that the integration of electronic auditing and accounting information systems contributes to achieving higher levels of accuracy and transparency in financial reporting, enhancing the reliability of financial statements, and increasing investor and regulatory confidence. Moreover, it accelerates audit processes, reduces human errors, and improves the ability to detect risks and fraud through advanced analytical tools. This integration ultimately strengthens the quality of financial information, making it more relevant for sound economic and financial decision-making. The study concludes that such integration represents a fundamental pillar of corporate governance, supporting organizational sustainability and enabling institutions to cope with the challenges of the digital business environment.

The study aims to demonstrate the role of cultural intelligence with its dimensions (cognitive, metacognitive, motivational, and behavioral) as an independent variable in enhancing contextual performance with its dimensions (interpersonal facilitation and job dedication) among the faculty members of Al-Kut University College. The study originated from a research problem that included questions about the nature of the relationship between cultural intelligence at its different levels and contextual performance, and the extent to which its dimensions contribute to explaining this relationship. The study sample consisted of (267) faculty members selected from a population of (993). A questionnaire was used as the main tool for data collection, and the data were analyzed using confirmatory factor analysis, Pearson correlation coefficient, and structural equation modeling (SEM) through SPSS and AMOS programs. The results revealed that cultural intelligence has a positive and significant effect on contextual performance, and that the metacognitive and motivational dimensions had the greatest impact. The study recommended building a university culture that encourages the development of cultural intelligence among faculty members.