Muthanna Journal of Administrative and Economic Sciences

The research aims to determine the role of the strategic mind in providing the requirements of the intelligent university and to demonstrate the possibility of enhancing the capabilities of systemic thinking, the ability to reformulate, and the ability to reflect at the Northern Technical University to provide the requirements for the transformation into an intelligent university. The main problem of the research was how to deliver the requirements for the transformation towards a modern intelligent university and the role of the strategic mind in providing, sustaining, and developing the technical, strategic vision and educational infrastructure and supporting the human resource to become technically qualified, leading to enhancing the intelligent educational environment. Therefore, the researchers turned to the Northern Technical University as a field for their study, and the administrative leaders working there were chosen as a community for study. The researchers also used a sample of administrative leaders who can be considered part of the strategic mind in the university studied, numbering (47) individuals. By adopting the exploratory, descriptive approach, distributing several questionnaires electronically (Google Forms), and using several statistical methods, the researchers reached several conclusions, the most important of which is the existence of a direct impact on the strategic mind in meeting the requirements of the intelligent university. Therefore, the research recommends the need to pay attention to developing administrative leaders’ strategic mind capabilities and the role these capabilities have in providing the requirements of an intelligent university.

The current study aimed to demonstrate the correlation and impact relationships between the components of clean production (operational practices, change in raw materials, technical changes, change in product design, reduction, and recycling) and (sustainable development) at the level of Hemin companies for the manufacture of (sponge, furniture, and iron B.R.C.) The problem of the study started from a question whose content was: What is the nature of the clean production components provided by companies in the field of achieving sustainable development in a way that makes these fields a basis for protecting the environment from pollution?
The current study adopted the questionnaire as the primary tool for collecting data from a sample size of (124) individuals, knowing that the size of the population amounted to (200) individuals, meaning that the sample’s representation of the study population amounted to (62%). The descriptive analytical approach was adopted in dealing with the data, and the researcher used several statistical tools using the statistical program (Vr24, SPSS), including (frequencies, percentages, arithmetic means, standard deviations, coefficient of variation, response rate, correlation, and regression). The study reached several conclusions, the most prominent of which is a relationship of correlation and influence between two variables under study at the level of the researched company. The study presented a number of proposals, the most important of which is the necessity of emphasizing sustainable development and considering it the essence of expressing the true interconnectedness of clean (environmentally friendly) production. Through optimal energy exploitation and environmental protection to prevent the emission of pollutants, improve production efficiency, and reduce costs in all company departments.

This research aims to enhance the organizational value of individuals within the workplace by disseminating the concept of work democracy within the work environment and creating a comfortable environment in which they work and feel freedom of expression. The research problem was represented by the inability of organizations to define or combine organizational values and priorities. Also, the research was conducted in the office of the Muthanna Education Directorate, and the research sample consisted of a group of department heads and employees. The number of respondents reached (120) employees during the year 2023. Moreover, the research assumed that work democracy affects the organizational values of individual workers. From this hypothesis, other sub-hypotheses were derived that test the extent of the impact of the dimensions of democracy (the right to vote, legal procedures, collective negotiations) on the organizational value of individuals. Simple and multiple regression coefficients were utilized to verify the validity of the hypotheses. The research proved that labor democracy, collective negotiations, and the right to vote affect the organizational value of individual workers. However, legal procedures did not significantly affect them. Accordingly, the research recommended focusing seriously on collective negotiations and forming a group of representatives in the workplace that undertake negotiations, demand rights, and define duties within the workplace

This research examines the relationship between leadership sense of humor and customer-oriented organizational citizenship behavior by conducting a prospective study of a sample of bank workers in Basra Governorate. A questionnaire was utilized to collect data from 200 employees in a bank in the public sector (Al-Rasheed/Al-Saif) and a bank in the private sector (International Development). The data was analyzed using the [SPSS-Amos] program to determine the relationship between leadership’s sense of humor and customer-oriented organizational citizenship behavior. The results showed that a leadership sense of humor positively correlates with and impacts customer-oriented organizational citizenship behavior. Therefore, leadership support is essential for enhancing customer-oriented organizational citizenship behavior. Moreover, the results showed that females are more inclined to customer-oriented citizenship behavior than males, and those with less than 5 years of experience are more aware and experienced of the leader’s sense of humor than the rest of the groups. These results can be used to develop training and development programs for leadership and employees in banks to improve service quality and achieve customer satisfaction.

As a result of the increasing interest in Metaverse technology by research institutions and technology companies, and given the advantages of this technology through which participants can combine virtual reality with augmented reality in one environment. This has made it a source of attraction for economic units to enter the virtual environment of this technology. It has also obliged the internal audit profession to adapt to the developments in the virtual business environment. Accordingly, this research concludes with a problem that requires identifying the nature of the challenges related to the performance of internal audit activities in the world of the Metaverse and ways to confront them. Among the results produced by this research is that the internal auditor can carry out internal audit activities in the world of the Metaverse. In addition, it is possible to achieve the objectives of the internal audit process through virtual reality applications. The researcher presented a set of recommendations, the most prominent of which is to achieve integration of the various technologies of the Metaverse, represented by virtual reality with augmented reality, in order to achieve maximum benefit when interacting with this technology.

The research aims to shed light on forensic accounting techniques to reduce accounting fraud practices in Iraqi government units. The research problem is represented in the weakness of the control system applied in these units and its inability to detect manipulation and fraud, whether in the financial or administrative aspect. The research was based on two main hypotheses to measure the relationship of association and influence between applying forensic accounting techniques and reducing accounting fraud. The validity of the hypotheses was proven through the statistical analyses of the answers of the research sample based on the questionnaire form allocated for this purpose. The survey data was collected and analyzed to determine the opinions of a sample of employees and academics with expertise in a sample of government sector units operating in Najaf Governorate and the importance and feasibility of employing forensic accounting techniques to reduce accounting fraud. The results indicate that forensic accounting is essential in reducing corruption and fraud cases, as it possesses modern and advanced techniques and methods to detect them. Finally, the research concluded that government units must take proactive measures to confront the risks of fraud in order to enhance the effectiveness of defense lines and build strong foundations to reduce and deter it. Hence, this research came to address the mechanism of applying forensic accounting techniques within a comprehensive framework in an attempt to search for the impact and relationship between them and improve the accounting system used in Iraqi government units.

This research aims to study the role of the digital economy in increasing customs revenues in Iraq during the period from 2019 to 2022. With the global shift towards the digital economy, new technologies and multiple applications have emerged that have directly affected customs systems and their efficiency, which will be positively reflected in customs revenues. The results showed that adopting digital technologies such as advanced customs data management systems has improved efficiency and reduced smuggling and corruption. These technologies also increased transparency and speed of customs transactions, which contributed to a significant increase in customs revenues during the study period. One of the most essential recommendations in this research is to continue investing in digital technology and developing the necessary infrastructure. The research also highlights the importance of international cooperation and exchanging experiences with countries with remarkable successes in the digital economy and its customs applications. All of the above results and recommendations contribute to providing visions and strategies that help improve customs performance and increase revenues, supporting the national economy and achieving sustainable development in Iraq.

This study seeks to achieve several objectives, including measuring the role of the leadership influence variable in the smart organization by mediating the psychological prosperity variable at Northern Technical University. This study adopted a set of hypotheses, including an influence relationship for the areas of leadership influence in the smart organization by mediating psychological prosperity and community size (1349). The sample was randomly selected and amounted to (300) working individuals. The questionnaire was used as a tool to collect field data, (494) forms were distributed, and (300) valid forms were retrieved for analysis. The statistical software (SPSS V.24) and (AMOS V.24) were used, in addition to a set of statistical tools, including (central tendency measures and confirmatory factor analysis). After the statistical treatments that the data of the applied side were subjected to, several results were reached, the most important of which is the existence of a significant influence relationship for the leadership influence variable in the smart organization by mediating psychological prosperity.

The research mainly aims to clarify the role of the auditor's professional specialization in improving the quality of financial reports. A questionnaire was directed to a group of accountants and external auditors working in audit offices to determine the role of auditors' professional specialization in the quality of financial reports. In order to link the questionnaire to practical reality, the questionnaire was distributed. To accountants and auditors working in audit offices, )130( questionnaires were distributed, 108 questionnaires were retrieved,)22( questionnaires were considered damaged and not returned. The necessary data were collected and analyzed using the (SPSS) program, and the results were drawn to test the hypotheses. The research reached a set of conclusions, the most important of which is: Results: There is a strong correlation between increasing the reliability of accounting information provided to external parties and increasing the reliance of Iraqi companies on external auditors who enjoy high professionalism. In addition, the research reached a set of recommendations, the most important of which was that auditors should work independently and unbiased when auditing and evaluating financial reports. This requires that he have the ability to evaluate financial information objectively and accurately, without any external influence that could affect his independence

The families of probability distributions with heavy tails are considered one of the most essential continuous distributions that have broad uses in various areas of life, especially in areas related to economics, which is concerned with the subject of oil prices and securities, so the research was estimated two types of regression functions, represented by the multivariable parametric, non-parametric regression function, depending on the Matrix-Variate Variance Gamma(M-VVG) distribution and Matrix-Variate Normal Inverse Gaussian(M-VNIG) distribution for the error of models. As the multivariate non-parametric regression model was converted into a linear model based on the local polynomial smoother and through the classical method, multivariate Nadarya Watson smoother (NW-S) and the multivariate local linear smoother (LL-S) were obtained, as well as estimating the multivariate parametric regression function through the use of the maximum likelihood method (ML-M). The results were applied to actual data represented by Brent crude oil price data for the period from (2/11/2020) to (8/12/2020) measured in US dollars, and through the results of the Matlab programming and depending on the MSE standard, we note the superiority of the multivariate (NW-S) for the multivariate non-parametric regression function and for the error that follows a (M-VVG) distribution and for a Gauss kernel function, the value of the criterion was (MSE=0.2314), followed by the (M-VNIG) where the criterion (MSE=0.5601). The superiority of the identical error distributions for the multivariate parametric regression function, as well as the value of the criterion, was (MSE=0.4321,0.6433) respectively

The research aims to identify the role played by innovative information systems in activating and developing working capital policies in Iraqi banks. This was achieved by analyzing spending operations on innovative information systems tools from electronic devices and information networks and conducting an analysis to measure working capital policies applied in a sample of Iraqi banks listed on the stock market for the financial period (2018-2019-2020). Through this analysis, the research hypothesis was tested and its objectives were achieved. The most important findings of the research are that the application of innovative information systems in Iraqi banks contributes to providing the appropriate accuracy to complete work on time, which reduces future financial risks. In addition, there is a discrepancy in the application of innovative parameter systems mechanisms in Iraqi banks due to the different capabilities enjoyed by Iraqi banks. The most important recommendation of the research is the need for Iraqi banks to use innovative systems by forming a governance committee in which several entities from ministries and regulatory bodies participate. In addition to involving the Auditing and Control Profession Council for the purpose of regulating the work of banks. In addition to the necessity of making amendments to some laws, regulations and instructions in a manner consistent with innovative systems and their tools, such as the Banking Law, the Financial Markets Law, the Unified Accounting System, and the instructions attached to it.

The research aims to use the Bankometer model to diagnose and evaluate the current and future banking performance of a sample of private Iraqi banks and the ability of this model to discover weaknesses and shortcomings to address them on time before they become more severe and to identify strengths to enhance them, and to identify their financial position. The research sample consists of five commercial banks listed in the Iraqi Financial Market for the period from (2013 - 2022). This model was one of the modern models presented by the International Monetary Fund in 2000. Moreover, the model is characterized by containing six financial ratios to form a linear equation (S-Score) through which the performance of the research sample banks can be evaluated and diagnosed as good or bad based on their financial data from the annual reports published on the market website. The financial analysis method was also utilized to extract the results from this model using the Excel program. The research reached a set of conclusions, the most significant of which is that all degrees of evaluation and diagnosis of the performance of the research sample banks (S-Score) according to the model (Bankometer) was higher than the standard limit of 70%, which means that its performance is good. It has a robust financial position and can confront financial crises and reduce financial risks such as financial difficulty. It also reached a set of recommendations, the most important of which are: We recommend that the Iraqi banking sector in general and the sample in particular use this model because of its great importance and its high ability to evaluate and diagnose banking performance to identify strengths and weaknesses to enhance the former and address the latter. It is considered an early warning device for management to make decisions based on this model.

This study explored the relationship between human capital metrics and economic growth in the Gulf Cooperation Council (GCC) countries from 2000 to 2022. This research utilized a pooled mean group-autoregressive distributed lag approach to empirically assess the influence of selected macroeconomic factors—specifically human capital, gross capital formation, government expenditure on health and education, and foreign direct investment (FDI)—on gross domestic product. The results indicated that, in the short term, all human capital indicators positively impacted economic growth, except for FDI. Conversely, in the long term, all variables' impact was positive and significant. School enrollment, governmental spending on education and health, FDI, employment, and capital formation positively influenced long-term economic growth. Governments must develop workforce skills in education, health, and productive sectors to enhance economic growth in GCC countries. Implementing robust structural reforms is essential, focusing on manufacturing sector development, economic diversification, reducing oil dependency, and boosting productivity and innovation in research and technology