magazine of college Administration&Economics for economic & administration & financial studies

Foreign trade is one of the important economic sectors in developed and developing countries because of its positive role in increasing the rates of economic development and growth of national income, achieving structural transformations in the national economy, and providing the necessary productive and consumer goods. This research stems from the hypothesis that there is a significant influence relationship between oil exports, And the economic development represented by the national income, and the most important exports are (oil exports). In the theoretical aspect, we dealt with the definition of foreign trade, its importance and policy, and reviewed some theories of foreign trade with an indication of the percentage of the contribution of oil exports to the total exports, As for the practical side, we measured the impact of oil exports on the economic development represented by the national income in Iraq for the period from (2004 -2020).

This study aims to demonstrate the role of green structural capital in achieving a proactive sustainability strategy. The study started with a main problem that included several questions, the most important of which was (What is the role of green structural capital in achieving a proactive sustainability strategy for the leaders of the study sample companies?). The research community included five companies for food industries in the holy province of Karbala, where the research community reached (130) individuals. The questionnaire was used as a main tool in collecting data and information necessary for the study. The study relied on a set of statistical methods available in the (Amos V.23) and (SPSS V.23) program in order to analyze the data and analyze it statistically. The study reached a set of results, the most important of which was (the statistical results of the green structural capital variable showed results of a moderate level,and this indicates that the food industries companies in the holy governorate of Karbala, are somewhat interested in adopting the role of green structural capital in achieving proactive sustainability ). The study concluded with a set of recommendations, the most important of which was (the need to focus and pay attention in the food industry companies in the holy governorate of Karbala, to adopt the role of green structural capital, and apply it in all departments and divisions of industrial companies by providing infrastructure and keeping pace with the use of advanced technology in an environmentally friendly manner.

The Purpose : The current research aims to test the impact of strategic foresight in its dimensions (environmental scanning capabilities, strategic choices capabilities, integration capabilities) in achieving organizational excellence in its dimensions (innovation and creativity, focus on the market and customers, operations) as it adopted in its theoretical framework strategic foresight as an independent variable, organizational excellence as a dependent variable.Methodology : Through using the intentional sample, (111) questionnaire forms were distributed to the administrative leaders in the General Company for Southern Cement, In order to process these data and information and to test hypotheses, the researcher used a number of statistical methods, the most important of which is (multiple regression coefficient using the regressive elimination method). The results of the current research showed the existence of a positive and significant multiple influence relationship between the research variables (strategic foresight and organizational excellence).
The importance of the research : The research derives its importance from the importance of the variables investigated, being one of the contemporary approaches and affecting the nature of the work of organizations, as well as addressing an important sector, the industrial sector, which is considered the most important and effective in the process of economic development, and the link between two variables, namely (strategic foresight, organizational excellence) as there is no previous study that dealt with or combined these variables, to the knowledge of the researcher, which justifies initiating the study and testing of the research variables.
The most important practical results : The results of the current research showed the existence of a positive and significant multiple influence relationship between the research variables (strategic foresight and organizational excellence).
The most important conclusions : In general, the capabilities of strategic foresight can enhance the company’s organizational excellence in its current market and enable it to enter into new markets in the future. Also, if the company desires to develop its markets and meet the wishes of its customers, it must focus on environmental scanning capabilities and strategic selection capabilities, as they are the most influential. From operations because they form the basis for knowing the needs and desires of customers and markets.

This research aims to determine the efficiency of the financial market using a random walk model. The problem of the study emerges from the existence of an intellectual debate in identifying behavioral factors and their impact on investment decisions and their impact on market efficiency. The importance of research comes from the importance of research variables and the role of this field of knowledge in rationalizing investment decisions. The research was based on the hypothesis that the Iraqi Stock Exchange is characterized by weak efficiency. The research sample consisted of a group of companies listed in the Iraqi Stock Exchange and used a set of indicators expressing the variables through the financial statements issued by the companies. The most important findings of the research were the presence of results that support the hypothesis of the weak efficiency of the financial market.

The importance of the research comes from the role of money supply in the national economy, and it is one of the monetary policy tools that the Central Bank uses to finance economic activities, as it contributes to achieving economic growth and achieving full employment, and achieving economic and monetary stability in the national economy and protecting it from negative effects. The hypothesis that there is a relationship and a positive effect between money supply and inflation, and the researcher used the general analytical descriptive approach in analyzing the relationship between money supply and inflation, and the research reached the following results: Prices in the Iraqi economy after a year (2014), and continued to decline until the year (2019). While the inflation rate increased in (2020) due to the increase in the foreign exchange rate against the local currency for the purpose of financing the budget deficit in light of economic fluctuations

This research aims to clarify the impact of personal characteristics: gender, age, profession, academic degree, years of experience in the culture of using electronic payment services and using them in promoting to attract customers and improve bank earnings. For the purpose of achieving this research, a questionnaire was designed to know the quality of customers in Iraqi banks and to distribute them in the field in various banks, to know the strengths of this service that encouraged dealing with these means, and to identify aspects of fear and hesitation among others to use electronic payment systems and develop ways to address them by banks to achieve Balance in upgrading the service and increasing its gains. Finally, the SPSS statistical program was used to analyze the results of the field study using some statistical indicators.
Where the research concluded a set of conclusions, the most important of which is that the biggest obstacles to electronic banking in Iraq is the lack of sufficient awareness of electronic banking services,
and the weakness of banking marketing necessary to spread this culture (electronic payment), and instilling confidence in the community with the decrease in the risks of these electronic services, and the increased provision of facilities and accompanying services. As well as the role of the state and the private sector in providing the necessary infrastructure to encourage it and protect the citizen from exploiting it for a certain aspect and reduce costs and provide related services such as the Internet at low prices

The research aims to analyze the indicators of financial default and banking performance for the Economy Bank for the period (2016-2020), that the financial default and banking performance are among the important topics in financial and banking studies, and that financial default is a negative on banking performance, and the relationship is revealed by setting financial ratios It measures the efficiency of banking performance (liquidity, profitability, indebtedness, employment, capital) and the extent to which financial stumbling is reflected on the bank's performance. The research stems from the hypothesis that there is a negative relationship between financial insolvency and banking performance indicators (liquidity, profitability, employment, indebtedness and capital) of the North Bank. The researcher used the descriptive analytical method to analyze the relationship between financial insolvency and banking performance, and reached the following results
The troubled credit of the Bank of Economy witnessed a continuous increase to reach about (8,251) million dinars due to the failure to follow a moderate credit policy and indicates an increase in risks in the bank .The average non-performing credit to the total credit granted by the North Bank amounted to 107,254, which indicates a high default by the bank

The research problem centers on answering the following questions: Did politics contribute to raising the efficiency of the Iraqi financial markets? Does fiscal policy have an effective role in the Iraqi economy? Did the financial policy encourage financial investors to invest in their own shares? In light of answering the questions, the researcher was able to put a hypothesis that there is a relationship and a positive moral effect between the financial policy tools and the general stock price index. The research reached the following results: The value of the explanatory power factor was (R²= 0.43), which means that the changes in the dependent variable will be (43%) due to changes in the independent variables, while the remaining (57%) is due to factors Economic and political did not fall within the estimated standard model.

The study dealt with measuring and analyzing the impact of macroeconomic variables on the Iraqi dinar exchange rate for the period (2003-2020), that the study of macroeconomic variables and their impact on the exchange rate is a very important issue in light of an economy that seeks to achieve internal and external balance as well as to achieve stability in currency exchange rates The research adopted the method of blending the general analytical descriptive approaches and the quantitative approach, using standard methods in estimating and relying on a group of scientific sources and data issued by the relevant and estimating authorities. While using the program (Eviews12) . The results of the standard side showed a short and long-term relationship. The coefficient of error was significant and indicates that if the model is subjected to a shock, it will return to the equilibrium state within (4) and a half years. The long-term model is highly significant and consistent with what the economic theory assumesThe most important results are the significant impact of macroeconomic variables on the exchange rate, especially (interest rate, exports, and inflation)

The research aims to demonstrate the impact of the timing of financial reports on investors' decisions by testing factors influencing the timing of financial reports (autonomy-large audit companies-audit period-audit type). To achieve this goal, a questionnaire has been designed as the main data collection tool. 300 questionnaires have been distributed and 202 have been retrieved for analysis. To analyse the data, a scale gradient has been used for heptathlon (Seven - Point Likert), in order to know the extent of the sample's research responses according to the gradient (Strongly agreed, fully agreed, somewhat agreed, neutral, strongly disagree disagree, somewhat disagree) As the most used measure for measuring opinions and balancing scores. Financial reports have been found to be the basis of the decision-making process. Investment decision is one of the most important and difficult decisions. The availability of financial reports in a timely manner contributes to rationalizing investors'
decisions and increases the degree of certainty for decision-makers, both internal and external, by being rational in choosing the right decision

The research shows the impact of the Corona pandemic on some macroeconomic variables in the Tunisian economy (imports, exports, inflation), where it became clear that the number of injuries had an inverse relationship with the volume of both exports and imports, and the number of injuries had no effect on the rate of inflation, that the increase in the number of injuries leads to tightening On quarantine procedures, which in turn cause paralysis in all economic sectors, in our research we linked the number of injuries with Tunisian exports and imports, and the rate of inflation, and we relied on monthly data for each of the economic variables and the number of injuries for the period from 2020, 2021 and the first half of 2022, The pandemic affects some macroeconomic variables in the Tunisian economy

There are many models for evaluating the performance of banks presented in the banking literature, but some of them have a superior feature, and the PATROL model is one of the most important of these models that can be relied upon in evaluating the performance of banks. The current research aims to introduce the PATROL model and how to use it in evaluating the performance of the Union Bank of Iraq for the period (2012-2021). on the face
It is durable in all respects, has no weaknesses, and is one of the banks that have the ability to face external conditions. And the results of the analysis gave many conclusions, the most important of which is that the use of the PATROL model in evaluating the performance of the Union Bank of Iraq through its elements (capital adequacy, profitability, credit risks, liquidity and organization) enables the decision-maker to detect the strengths and weaknesses that the bank is going through in order to develop effective solutions for them In the requested time.
The most important recommendations are the necessity of sustaining the performance evaluation process according to the PATROL model in the Union Bank of Iraq in order to ensure banking safety and the sustainability of its activity

The research aims to study the relationship between electronic marketing and sales and try to bridge the knowledge gap about the variables of the study, and that the technological development in the world has led to the transformation of trade from the traditional form to the electronic form through electronic marketing, and this led to determining the volume of sales. The electronic marketing included three dimensions (privacy, marketing database availability, standards of trust and safety)) as well as the sales volume variable that includes three dimensions (sales efficiency, sales activities, sales performance). The research adopted a sample of customers in the city center of Hilla , and the sample size was (384) from the study population of (612976), using (AMOS.V.22, SPSS.v22). The study proved the validity of the hypotheses. The results of the statistical analysis showed a correlation and a positive effect of e-marketing on sales volume

The current research aims to study the knowledge bases for auditing performance, in addition to showing the efficiency of the relevant institutions in providing sanitation services for all and sustaining them in a sustainable way .
One main hypothesis was put forward: performance auditing can indicate and identify defects and weaknesses, and take proper measures and methods by state ministries in dealing with pollution of water sources and wastewater treatment. In addition to the statistical method, and conducting some statistical methods on it in order to draw conclusions for the period (2018-2021) The research reached a set of conclusions, the most important of which was the disposal of liquid waste resulting from the work of (120) administrations from governmental and private hospitals and treatment centers to water sources without treatment, which carry large quantities of pollutants
The research also concluded with a set of recommendations, the most important of which was the request from all departments of the Ministry of Health in Baghdad and the governorates to provide treatment plants for liquid waste in all hospitals and affiliated centers, whose design capacity and nature of treatment are compatible with the waste of those hospitals

The research aims to study the causes of the Iraqi balance of payments imbalance. A series of 19 annual observations covering the period (2003-2021) was relied upon. The study relied on the following variables: the balance of payments balance, the components of the external current account, and the components of the capital account.
The study concluded that the composition of exports, the rise in imports, and the movement of capital are among the most important causes of the imbalance of payments

The research aims to stand on the reality and reality of bank credit and then analyze and estimate the indicators of economic development in Iraq, as well as a statement of the impact of bank credit on some indicators of economic development in Iraq, which are (gross domestic product growth rate, average per capita), and the research problem revolves around the ineffectiveness of credit Banking on some indicators of economic development, as well as knowing what is the impact of bank credit on some indicators of economic development? Which of the indicators had the most impact on bank credit during the study period (2005-2021), The research stems from the hypothesis that bank credit had a positive or negative role in some economic development indicators, in addition to the existence of a short or long-term equilibrium relationship (co-integration) that results in a causal relationship between bank credit
and economic development indicators in Iraq during the study period, and for the purpose of reaching a methodology The research The researcher used the statistical software (EViews12) for the purpose of estimating the standard model for economic development indicators,
The effectiveness of the role provided by bank credit in the development of economic and social activities was reached, and that the relationship between bank credit and gross domestic product is a direct relationship. the gross domestic product significantly

Production units in general and units with manufacturing activity in particular seek to exploit their resources and energies available to them in the best way to ensure the continuity of their work and maintain their market share and their ability to compete with it. The study adopted the questionnaire as a tool for collecting data on the phenomenon under study. The research came out with the conclusion that holonic manufacturing leaves varying effects on achieving the level of efficiency of the manufacturing system on site in the field of research. The data was analyzed using a set of statistical methods and the results were extracted using the computer program (SPSS). In the light of the results and their analyzes, the research reached a set of conclusions, including working on following up the product to avoid errors in the production process, as well as matching the product to the specifications that suit the customer's desires

The current study aims at the effect of perceived organizational support on inertia, and the problem of the field study was represented by a clear shortcoming in the application of the perceived organizational support method. The questionnaire was used as a main tool for data collection from a sample that included (173) professors at the College of Fine Arts, University of Babylon, and a number of statistical methods were used. To prove the validity of the research hypotheses such as the arithmetic mean, standard deviation and the simple correlation coefficient, the statistical analysis produced a number of results, perhaps the most prominent of which is the existence of a significant significant effect relationship between perceived organizational support (by its dimensions)
and inertia, and there is also a significant inverse correlation between perceived organizational support ( Dimensionally) and variable (inertia(

The Iraqi economy as a rentier economy suffers from an imbalance due to the dependence of this economy largely on volatile oil revenues with the fluctuation of oil prices in global markets, and that the Iraqi economy suffers from a low level of financial discipline, which is the essence of the research problem due to the expansionary and undisciplined fiscal policy and directing the bulk of this Expenditures towards current consumer spending, especially in years of financial abundance and high oil prices, in addition to the increase in military spending as a result of the unstable security conditions that Iraq has gone through. The research aims to study the impact of these fluctuations on the rules of financial discipline and the role of these rules in mitigating the negative impact of these fluctuations on the economy. The research concluded that there is a direct relationship between oil prices,
the expenditure base, the budget deficit/surplus base, and a relationship It is inverse with the public debt base and recommends the adoption of measures aimed at increasing the level of discipline, such as controlling the growth of public spending within the limits of generated revenues, not exceeding the deficit and debt specific ratios, benefiting from financial savings, establishing sovereign funds in order to use these savings in times of low oil prices and continuing to finance development plans

Financial ignorance has received great research attention at the individual and institutional level because of the cognitive and practical importance of the main economic variables and the main contributors to sound financial management and financial development, and it is one of the most important topics these days. Therefore, one of the most important objectives of this study is to examine the extent to which degrees of financial knowledge, financial behavior and financial attitude affect changes in investors' tendencies by measuring the impact on the investor's cognitive biases and designing indicators to measure financial ignorance and cognitive biases, and the research community was the Iraq Stock Exchange, We used a sample of (42) investors, and the study showed a variation in the reactions of investors regarding the dimensions of financial ignorance, but on average,
the investors showed a reasonable degree of financial intelligence. And that investors are somewhat biased in most of the paragraphs of cognitive biases, because they are overconfident, that they reach a degree of certainty about their financial decisions, they hate losing, and that they also suffer from cognitive biases, such as they often make their decisions based on historical information or simulation of others without research and investigation. As for the most important conclusions reached by the researcher in his research, there is a positive impact relationship with statistical significance between financial ignorance and cognitive biases among the research sample individuals

Insurance companies are trying to increase the market value of the company's shareholders, and seek to achieve this goal in light of maximizing revenues by increasing sales, and reducing costs as much as possible.
And because insurance companies operate in a competitive environment, It is imperative that they develop strategies to market their products represented by various insurance policies to companies and individuals.
The marketing plan includes taking several sequential steps, starting with creating a database for customers, conducting a visual and audio advertising campaign, benefiting from e-mails, and creating a website. e-mail, and activate the service of sales representatives .

This research includes the study of hidden Markov models, which has witnessed wide interest by researchers, scholars and modern applications, as it is considered as a finite set of cases, in which the cases are related to a certain probability distribution. This research aims to estimate the parameters of the CIR and SABR models using Bayesian methods MCMC from During Metropolis- Hasting. In this research, he reviewed the hidden Markov models and the methods of Bayes' estimators, and one of the basic methods that are used in the Bayes' estimators of Monte Carlo for the Markov series MCMC, which is the Metropolis-Hasting method. The MCMC method in the simulation experiment and for three levels of samples (small, medium, and large) and different sizes, by determining the lowest value to watch the CIR model at different times, in addition to determining the initial value, determining or creating the random error from a specific distribution,
and calculating estimates for the parameters of the two CIR models And SABR,depending on the method of the greatest possibility in determining the parameters of the model (σ, β, α) in order to build or generate random processes with random variables that follow the normal normal distribution, and then draw these generated variables with graphics or shapes to obtain the best results, as well as the experimental side The practical side has been applied to the financial statements of the Iraq Stock Exchange for different years. The study concluded by employing MCMC in the simulation that the estimation through the trace plot and the iterative shape of the parameters was good for all the parameters of the model, and that the value of Volatility remained always greater than zero (positive), which is considered the basic condition for the estimation

The current study aims to test the effect of capital structure formulation within the framework of the Pecking Order theory on the market value of shares for a sample of Iraqi industrial companies listed in the Iraq Stock Exchange.
The problem of the study lies in how to choose the optimal method for formulating the capital structure through the comparison between internal and external financing for its formulation, in a way that leads to maximizing the market value of the shares of Iraqi industrial companies.
The study was conducted in the Iraq Stock Exchange, specifically in the industrial sector, as the number of Iraqi industrial companies listed in the Iraq Stock Exchange was (21) companies,
which represents the study population, while the study sample was (4) companies with complete evidence for the period (2006- 2020).
The researchers used the capital structure measure within the framework of the capture theory represented by (retained earnings ratio - debt ratio - common stock ratio), which represents the independent variable in the study, while the dependent variable was the market value of shares, which was measured through (number of shares issued * closing price ).
The researchers relied on the method of simple linear regression in order to test the effect of the independent variable on the dependent variable, and the statistical results showed that there is a significant effect of the capital structure within the framework of the theory of capture in the market value of shares. The most important recommendations of the study were that the study sample companies should depend on retained earnings and debt as a priority in financing and avoid relying on ordinary shares to enhance company financing because of its negative repercussions on the market value of shares

Goal programming is a technique often used in engineering design activities primarily to find a compromised solution which will simultaneously satisfy a number of design goals.
In solving goal programming problems, classical methods reduce the multiple goal-attainment problem into a single objective of minimizing a weighted sum of deviations from goals. In this research, we pose the goal programming problem as a multi objective optimization problem of minimizing deviations from individual goals. Goal programming will be employed to assist human resource managers in identifying a promotion policy that will provide a desired future distribution of workers at various levels in an company. The goal programming model will be developed and exemplified for a small firm with only two job classification. Model inputs include the current inventory of workers and a desired distribution of these workers
. The model output will be an identified optimal promotion policy that will achieve the desired future assignments of workers.

The banking sector is one of the most important economic sectors in the process of economic development for its active role in direct influence in financing economic investments. Two methods of Agglomerative hierarchical cluster analysis were applied in analyzing banking sector data, which are (single linkage method and complete linkage method) and the research objective was to classify the banking sector data into aggregates, each group containing a number of convergent years in trading indicators that represent part of the indicators The performance that reflects the performance of the banking sector shares in the Iraqi stock market, and one of the most important conclusions that emerged is the Convergence between the years (2019 and 2020) at the first level of clustering and between years(2013 and 2014) at the second level of clustering and between the years (2010 and 2011) at the eleventh level
and between the years (2010 and 2018) at the twelfth level of clustering in both methods (single linking and full linking),and the year 2018 was merged at higher cluster levels due to its possession of measuring distance with higher values, which led to the weak correlation of this year with the rest of the years and its refusal to join To the rest of the tree, except for higher cluster levels, and the most important recommendations are (to identify the causes and factors that affected the trading indicators in year 2018, which led to its possession of measuring the distance of higher values and the weakness of its connection with the rest of the years and its treatment, as well as the need for the banking sector to focus on short-term investments because of their great financial return that contributes to increasing the shares of the banking sector in the financial markets).