Issue 1

University of Kirkuk Journal For Administrative and Economic Science

Volume: 16

Issue: 1

Publication Year: 2026

Publication Date: March 2026

Articles in This Issue

Pages 0-884
1

Cover of Volume 16 Issue 1

English
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2

Introduction to Volume 16, Issue 1 (in Arabic)

Arabic
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3

Introduction to Volume 16 Issue 1 (in English)

English
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4

Contents of Volume 16 Issue 1

Arabic
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5

The use of fuzzy logic to improve the performance of the logistic regression model in predicting binary variables under uncertainty

Mahmood M Taher
Pages: 1-10 English
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6

The contribution of digital marketing to supporting competitive advantage in the banking sector

Ahmed R. Abbas
Pages: 11-24 Arabic
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7

Strategic Foresight and its Role in Promoting Organizational Culture: An Exploratory study of the Opinions of A sample of administrative leaders Working in the Salah Al-Din Governorate Health Department

Haydar Ibrahim Saleh Al-Nuaimi, Marwan Hussein Abdul-Ajeeli
Pages: 25-38 Arabic
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8

The Impact of Human Capital Valuation at Fair Value on The Value of The Enterprise

Mustafa Azmi Tawfeeq
Pages: 39-51 Arabic
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9

Time management and sustainable economic practices: A study in scheduling and optimizing processes in organizations to achieve efficiency and reduce waste

Dahlia Abdulhussein Ahmed, Wael Jalal Hassan, Mustafa Ali Ibrahim
Pages: 52-63 Arabic
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10

The Impact of Oil Production on Economic Growth and Human Development in Iraq: An Econometric Study for the Period 1990–2023

Harith Adnan Mohammed
Pages: 64-76
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11

The Impact of Financial Inclusion Indicators on Enhancing the Quality of Financial Reporting: A Field Study in a Sample of Commercial Bank Branches Operating in Sulaymaniyah Governorate

Sozan Abdulkarim Faraj
Pages: 77-93 Arabic
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12

The Role of Audit Committees in Supporting and Enhancing the Effectiveness of Corporate Governance: A Field Study on a Sample of Companies Operating in Sulaymaniyah Governorate

Wshiar Omar Mustafa, Guldoz Mohammed dler Omer
Pages: 94-111 Arabic
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13

The Role of Integrating Cybersecurity and Cloud Computing Technologies in Improving Financial Reporting Quality

Hussein Jumaah Sabr
Pages: 112-130 Arabic
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14

Accounting Disclosure in a Big Data Environment

Omer Adeeb Qassim
Pages: 131-140 English
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15

The Reality of Tourism Activity Indicators in Iraq and Their Impact on Economic Growth, with a Special Reference to the Kurdistan Region

Nasreen Musto Sharafani
Pages: 141-167 Arabic
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16

Biased estimators in gamma regression model in the presence of Multicollinearity: Subject review

Mazin M. Alanaz
Pages: 168-174 English
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17

Biased estimators in Poisson–Inverse-Gaussian Regression model in the presence of Multicollinearity: Subject review

Mazin M. Alanaz
Pages: 175-182 English
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18

The Impact of Government Current and Capital Spending on foreign exchange reserves in the Iraqi Economy over the period (2004–2024)

Hussein Kalaf Aziz, Kawthar Karim Abdul-Razzaq, Mustafa Hussein Abdul-Ali
Pages: 183-196 Arabic
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19

Strategic improvisation and its impact on enhancing entrepreneurial performance: An analytical study of the opinions of a sample from Al-Siraj Private University

Anfal shakir obaid Al-Mohammadi, Qasim Mohammad Ismail, Omar Ahmed Fezea
Pages: 197-209 Arabic
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20

Using Information Technology to Improve the Quality of Financial Reports in Banks: A Community Study Submitted to: "Rafidain Bank / Al-Noor Branch / (210) in Kirkuk"

Maher Ali Ahmed Ghadhian, Shuaib Muhammad Sharif
Pages: 210-221 Arabic
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21

Classification of High Dimensional Imbalanced Data Using PCA, SMOTE Methods and Classification Algorithms

Guhdar Abdulaziz Ahmed Mulla, Ahmed Hassan Abdullah, Yıldırım Demir
Pages: 222-228 English
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22

Change Management in Human Resources and Its Impact on Achieving Entrepreneurial Performance: An Applied Study at the Kubeisa Cement Factory

Ali Jubayr Mustafa Al-Hiti
Pages: 229-241 Arabic
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23

The role of electronic human resources management in enhancing the accumulation of human resources knowledge

Noor Naeem Reda
Pages: 242-250 Arabic
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24

The Impact of Implementing Electronic Regulatory Systems on Reducing Tax Evasion Rates

Hayder Mohammed Khudhur
Pages: 251-270 Arabic
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25

The impact of the sovereign wealth fund on the financial stability of macroeconomic indicators in Norway during the period 1998-2023

Hezha Abdulkareem Hussein, Ibraheem Mohammed Hussain
Pages: 271-287 Arabic
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26

The effect of technological vigilance and organizational dexterity in achieving organizational prosperity: innovative leadership as an moderating variable An applied study in Iraqi Oil Tankers Company

Iman fadhil Ismael
Pages: 288-303 Arabic
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27

The strategic role of electronic word-of-mouth marketing in achieving a competitive advantage for medical tourism and its impact on the travel intentions of Iraqi tourists

Arshed Azeez Mahboab
Pages: 304-314 Arabic
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28

Digital Transformation and its Role in Enhancing Human Capital Development (Analytical and Applied Study of the Experience of Estonia)

Asmaa Taha Maklef
Pages: 315-328 Arabic
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29

The Role of Digital Marketing in Enhancing Tourism Service Quality: An Exploratory Study of the Perspectives of Five-Star Hotel Managers in the Kurdistan Region of Iraq

Roza Ahmad Hama Ameen, Pirshing Salih Mohammad Al.askari
Pages: 329-343 Arabic
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30

The Role of Mental Accounting in Changing Cost Behavior and Its Implications for Managerial Decision-Making (An Analytical Study of the Opinions of a Samle of Accounting Academics in Public Universities in the Kurdistan Region - Iraq)

Sirwan Lutfalla Abdalla
Pages: 344-358 Arabic
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31

The impact of firm efficiency on the financial reporting gap: The interactive role of earnings quality: Evidence from Saudi Arabia

Hasan A. Hasan
Pages: 359-375 Arabic
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32

Evaluation of Logistic and Poisson Regression Models in Analyzing Nursing Care Quality among Patients Undergoing Laparoscopic Cholecystectomy in Erbil City

Yahya Zakarya Shakir, Paree khan Abdulla Omer, Sarween Asaad Othman
Pages: 376-387 English
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33

The effect of using augmented reality on the quality of the educational process: An exploratory study of the opinions of a sample of teachers from the faculties of the medical group at the University of Mosul

Zaid Fawzi Ayoob Alshikh, Mohammed A. M. Hamokhalil
Pages: 388-402 Arabic
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34

Internal Control Procedures for Electronic Collection Systems in Government Units-An applied study

Iman Khalil Ibrahim, Abdul Rahman Zuhair Abdul Qader
Pages: 403-417 Arabic
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35

Measuring and Analyzing the Impact of Diversification on Economic Growth in Saudi Arabia for the Period (2000–2024) and the Possibility of Benefiting from It in Iraq

Bware Burhan Muhamad
Pages: 418-431 Arabic
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36

Adopting Total Quality Management to achieve competitive advantage through mediating emotional intelligence: A survey study for the opinions of a sample of employees at Al-Zawraa General Company

Ameer Abbas Rahmatallah
Pages: 432-449 Arabic
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37

The Role of Environmental Auditing in Enhancing Environmental Performance: A survey study of the opinions of a sample of auditors and academics in the field of accounting in the city of Erbil

Bayar Fadhil Mohammed, Arshad Sedeeq Abdullah
Pages: 450-460 English
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38

Smart leadership and its role in achieving organizational health: an analytical study of the opinions of a sample of academics working at Al-Huda University College Eligibility

Oqbah Nafea Saleem Al-Kubaisi, Mohammed Ibrahim Sulaiman, Hasan farhan ktefan
Pages: 416-474
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39

Experience Marketing and Brand Building in the Age of the Digital Revolution: Innovative Strategies for Creating Emotional Connection with Customers – A Field Study in Iraq

Suha Jalaluldin Ali Akbar Al-Musawi, Ghassan K. Dawood Al-Lami
Pages: 475-485 Arabic
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40

The role of capital investment management in creating added market value Application in a sample of Iraqi industrial joint-stock companies for the period (2019 - 2024)

Berivan Abdulkhaleq Ageed, Tara Mohammed Aswad, Bassam Ahmed Abdullah
Pages: 486-500 Arabic
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41

The Extent of Commitment to Applying International Auditing Standards 610 and 620 Regarding the Expert’s Opinion: An Exploratory Study of the opinions of a Sample of Academics and Professionals

Arsalan Ibrahem Abdulkareem, Aws Saad ALtaee
Pages: 501-512 Arabic
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42

Bayesian Predictions of Standardized Rates of Lung Cancer Incidence by Age (A Case Study in Iraq from 2005 – 2019)

Mohammed Qasim Yahya Alawjar, Talal Abdul Razzaq Al-Hasso
Pages: 513-521 English
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43

The relationship between financial flexibility and the ability to cope with financial crises: An applied study on Iraqi commercial banks

Nazim Jad\'an Yasser Al-Khaza\'i, Diala Dhouib
Pages: 522-531 Arabic
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44

Measuring the Impact of Gross Domestic Product on Foreign Reserves and Public Debt in Iraq for the Period (2004–2021)

Wafaa Rasheed Alawi
Pages: 532-540 Arabic
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45

The Black Box of Human Resource Management and its Impact on Employee Satisfaction, Organizational Commitment, and Organizational Management: An Applied Study in the Al-Rifai District Water Department

Habeeb Wateen Mankhi
Pages: 541-561 Arabic
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46

The impact of green behavior among employees on the quality of tourism services: A survey of the opinions of a sample of clients of tourism companies in Nineveh Governorate

Shakir Mahmood Awid
Pages: 562-575 Arabic
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47

The Moderating Role of Environmental Factors in the Relationship between Strategic Planning and Sustainable Competitive Advantage : A Field Study in Cellular telecommunications companies Zain and Asiacell in Iraq

Muntaha Hussein Ali Al-Shehan
Pages: 576-591 Arabic
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48

The impact of operational efficiency on the performance of the Iraqi banking sector for the period 2012-2021

Faten Suleiman Ahmed Saeed AL-Zaidan, Zahraa Ahmed Mohammed AL-Nuaimi
Pages: 592-606 Arabic
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49

The Impact of Transformational Leadership on the Quality of Public Policy Implementation – An Exploratory Study of Employees’ Perspectives in the Abu Ghraib Civil Status Directorate

Ahmed Abbas Hammadi, Raaed Hafed Saeed
Pages: 607-622 Arabic
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50

The Role of Benchmarking in Academic Excellence: An Exploratory Study of the Views of Administrative Leaders at the Universities of Duhok and Zakho (A Study Extracted from a Doctoral Dissertation)

Siyar Tamer Sadiq, Hikmat Rashid Sultan
Pages: 623-643 Arabic
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51

The Impact of Activity-Based Costing on Enhancing Service Pricing in Telecommunications Companies: A Case Study of DIL Technology and Communications Company

Dana Ismail Mohammed, Heshw Rebwar Ali
Pages: 644-658 Arabic
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52

The Role of Brainstorming in Applying Concurrent Engineering Techniques and Its Impact on Achieving Sustainable Competitive Advantage in Industrial Units (An Analytical Study of the Opinions of a Sample of Employees in Industrial Economic Units in Erbil City)

Hazim Hashim Mohammed, Shahla Abdulwahed Hamad, Goran Younes Shakir
Pages: 659-676 Arabic
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53

The Impact of Digital Marketing Strategies on Enhancing Customer Loyalty to Digital Services/ An Analytical Study of Rafidain Bank Branches in Mosul

Harbiyah Abdo Omar, Munther Khuder Yaqoob
Pages: 677-689 Arabic
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54

Economic and Technical Feasibility Study for Electricity Generation from Waste in Duhok City (25 MW/h)

Aveen Abdulqahar Abdulmajed, Bakhtiar Saber Muhamad
Pages: 690-704 Arabic
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55

Measuring, analyzing, and predicting financial crises in Türkiye using the VAR model for the period 2010-2038

Saraa Salem Daoud, Laila Abdel Karim Mohamed, Jamal Hadash Mohamed
Pages: 705-714 Arabic
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56

The impact of some monetary policy variables on attracting foreign direct investment in the Association of Southeast Asian Nations (ASEAN): An Empirical study using panel data for the period 2004-2023

Media Salah Yaba, Gulderan Abdulraheem Aziz
Pages: 715-731 Arabic
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57

The Impact of Internal Auditor Competencies on the Quality of Financial Statements: Evidence from Erbil in the Kurdistan Region of Iraq Using Multiple Linear Regression Analysis

Kamaran Ibrahim Yousif, Zozik Sabah Rasool, Farooq Omar Abdullah, Parisa Abbas Azeez, Jaylan Ibrahim Mustafa, Miram Muhammad Salih, Kubra Zrar Hamid
Pages: 732-749 Arabic
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58

Strategic management practices and their role in reducing quiet quitting: A survey study of a group of middle schools affiliated with the Fallujah Education Directorate

Mahmood J. Awad
Pages: 750-766 Arabic
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59

The role of digital banking services in promoting sustainable growth: An analytical study of Iraqi banks for the period (2017-2024)

Rana Abdulkareem Abed, Noor Hazim Mohammed Judy Altamimi
Pages: 767-779 Arabic
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60

The impact of company characteristics on the cost of capital and its reflection on the value of the economic unit (An applied study on a sample of banks listed on the Iraq Stock Exchange)

Adnan Nader Hammed Makhmury, Jalil Shafeeq Mahmood
Pages: 780-795 Arabic
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61

The Impact of Inflation on Economic and Tourism Variables in the Kurdistan Region of Iraq: An Econometric Study for the Period 2007-2023

Aswad Qader Ahmed
Pages: 796-813 Arabic
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62

A Comparative Time Series Analysis Using ARIMA Models for Forecasting Types Leukemia Disease at Nanakali and Hiwa Hospitals in Kurdistan region of Iraq

Hemin Mohammad Hussein, Samyia Khalid Hasan
Pages: 814-825 English
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63

Strategic Renewal and Its Implications for Competitive Advantage: An Exploratory Study of the Opinions of a Sample of Employees at Asiacell Company

Waleed Khalid Jamal, Safaa Saleh Fathi
Pages: 826-836 Arabic
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64

Modelling Bologna System Student Satisfaction: An Probit and Logistic Regression Analysis of Kurdistan Region Universities

Sarween A. Othman, Chnar Smko Abdullah, Kurdistan I. Mawlood
Pages: 837-849 Arabic
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65

Metaverse technology and its impact on enhancing the quality of academic life - an applied study of a sample of students from the College of Administration and Economics - Department of Management Information Systems for the year 2023-2024 - at the University of Basra

Amal Taha Yassin
Pages: 850-865 Arabic
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66

The Role of Sustainable Human Resources in Building Agile Organizations: An Analytical Study of the Opinions of a Sample of Employees in Internet Companies in the Kurdistan Region of Iraq

Fakhradin Bayz Ali, Daroon Faridun Abdulla
Pages: 866-884 Arabic
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