journal of Economics And Administrative Sciences

This work aims to show the nature of the relationship between management by walking around (the independent variable) and strategic renewal (the dependent variable), as well as it shows the effect of the independent variable on the dependent variable. Questionnaire items were considered as the main tool for data collection by three basic aspects. The first involved the personal data of the respondents, while the second included items related to management by walking in five dimensions, and the third is strategic renewal items by addressing four dimensions. The tourism sector, while the community has six Excellent grade hotels was taken into account in this work which is rare in this field. Data was collected from a sample of (99) managers working in (6) hotels of the (excellent) category in Baghdad, which are (Al-Rasheed Hotel, Ishtar Hotel, Meridian Hotel, Al-Mansour Hotel, Babel Hotel, Baghdad Hotel). Statistical analysis was performed using AMOS statistical software. The most important results presented low level of the developmental and creative dimension, as they did not receive the same appreciation as the rest of the other dimensions. This means that the practice of walking by managers did not lead to development and creativity, and this may be due to neglecting the role of talented and creative workers. This research came out with results that could be a guide for the manager in the hotel and tourism sector in how to employ management by walking in the strategic renovation of hotels. The study also reflects the importance of walking management and provides the required support for its practice and development, especially in the hotel sector in the Iraqi and Arab environment.
Paper type: Research paper

This paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data. It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are that there is a positive significant effect of workplace respect on job performance. Moreover, workplace respect appears in AGDF through forgiving honest mistakes of workers. Furthermore, the sub-variable of the knowledge of work requirements ranked first in terms of availability, practice, attention, and adoption. Then followed by the dimensions (performance quality, the spent effort and completed work) respectively. This can be understood that the availability of the three sub-variables combined has led to the factory owning a set of behaviors and functional activities.
Paper type: Research paper

EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding of the correct guidelines that must be followed in order to obtain and maintain the standard .The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actual achieved reality, standards requirements and the diagnosis of their causes in the Medline Oil Company/ A field east of Baghdad by using the checklist and a number of statistical analysis methods (arithmetic mean, weights and percentages).The research reached a number of results; the most important of which is the existence of a gap in the application of the standard at a rate of (47.03%) resulting from a weakness in the application of most of the standard’s clauses in the company and lack of interest in the programs related to the treatment and reduction of environmental impacts. The added value in this research is evident by diagnosing the strengths and weaknesses in each clause of the environmental specification in preparation for setting plans to eliminate or reduce the gap in the company under consideration.

Paper type: Case research.

Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today. This has affected the value that these institutions add to the patient.
This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distributed to a sample deliberately taken from the research community consisting of hospital directors, department managers and divisions in research hospitals, where the sample size was (97) individuals. Various statistical methods were used to test the research hypotheses, including confirmatory factor analysis and path analysis .The results were extracted using SPSS and Amos. The quality function diffusion and value engineering had an effective and substantial effect in improving value for patients in the surveyed hospitals, which is the most important finding of this research. One of the most important recommendations of the research is to work on the participation of health staff in the health sector with the academic authorities represented by universities and specialized colleges and to work on continuing consultations to implement methods that contribute to achieving the highest levels of quality of health services.

Paper type : Research paper.

This research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria’s (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee’s performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of Chairman of the State Board, 6 General Managers and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it according to 7-points Likret scale. Data analysis results have been extracted using statistical weighted averages via Excel 365, and one of the main outcomes of this research is that the process of evaluating the strategic performance of State Board for Antiquities and Heritage is of a great importance for its impact on the State’s activities for it has high flexibility to adjust its goals according to the environment that controls the State.

Paper type Categories your paper under one of these classifications: Case study.

This research includes the study of dual data models with mixed random parameters, which contain two types of parameters, the first is random and the other is fixed. For the random parameter, it is obtained as a result of differences in the marginal tendencies of the cross sections, and for the fixed parameter, it is obtained as a result of differences in fixed limits, and random errors for each section. Accidental bearing the characteristic of heterogeneity of variance in addition to the presence of serial correlation of the first degree, and the main objective in this research is the use of efficient methods commensurate with the paired data in the case of small samples, and to achieve this goal, the feasible general least squares method (FGLS) and the mean group method (MG) were used, and then the efficiency of the extracted estimators was compared in the case of mixed random parameters and the method that gives us the efficient estimator was chosen. Real data was applied that included the per capita consumption of electric energy (Y) for five countries, which represents the number of cross-sections (N = 5) over nine years (T = 9), so the number of observations is (n = 45) observations, and the explanatory variables are the consumer price index (X1) and the per capita GDP (X2). To evaluate the performance of the estimators of the (FGLS) method and the (MG) method on the general model, the mean absolute percentage error (MAPE) scale was used to compare the efficiency of the estimators. The results showed that the mean group estimation (MG) method is the best method for parameter estimation than the (FGLS) method. Also, the (MG) appeared to be the best and best method for estimating sub-parameters for each cross-section (country).

In some cases, researchers need to know the causal effect of the treatment in order to know the extent of the effect of the treatment on the sample in order to continue to give the treatment or stop the treatment because it is of no use. The local weighted least squares method was used to estimate the parameters of the fuzzy regression discontinuous model, and the local polynomial method was used to estimate the bandwidth. Data were generated with sample sizes (75,100,125,150 ) in repetition 1000 .An experiment was conducted at the Innovation Institute for remedial lessons in 2021 for 72 students participating in the institute and data collection. Those who used the treatment had an increase in their score after treatment by 25.95%.


Paper type This Research is extracted from a master's thesis on statistics entitled “Estimation of Fuzzy Regression Discontinuity model with application"

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneous related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjusted) values.

Missing values in the time-series data set have an impact on the correct decision-making in the future. Since complete data helps to obtain high accuracy in the estimation process, the reason for missing values is a malfunction of the measuring device or an error in the data entry process by the person. The research aims to compare the radial basis function methods with other methods to estimate missing values in univariate time series data. the simulation method was used to compare the methods to estimate the missing values, and that was used the Box-Jenkins model AR(1) once with the value of α=0.5 and once with the value of α=0.9 and with different sample sizes (60,100,300), assuming four percentages of missing from data values are missing at random MAR (5%,10%,15%,20%) . The accuracy of the estimation of the methods was evaluated by using the standard of accuracy, the mean sum of squares error (MSE). from the results obtained using simulation, it was found that the(RBF) method is the best method for estimating the missing values in both values, in all sizes, and all loss ratios, because it produces the lowest value of the average square error compared to other methods.

Paper type: Research paper

One-parameter exponential regression is one of the most common and widely used models in several fields, to estimate the parameters of the one-parameter exponential regression model use the ordinary least square method but this method is not effective in the presence of outlier values, so robust methods were used to treat outlier values in one-parameter exponential regression model are to estimate the parameters using robust method (Median-of-Means, Forward search, M-Estimation), and the simulation was used to compare between the estimation methods with different sample sizes and assuming four ratios from the outliers of the data (10%, 20%, 30%, 40%). And the mean square error (MSE) was made to reach the best estimation method for the parameters, where the results obtained using the simulation showed that the forward search is the best because it gives the lowest mean of error. On the practical side, expenditure and revenue data were used to estimate the parameters of the one-parameter exponential regression ,where the data was tested, it appeared to have an exponential distribution, and the boxplot and (COOK) test were used to detect the outliers present in the real data. The Goodness of fit test was used for the one-parameter exponential model, and it was found that the data did not follow the normal distribution, and it was found that it suffers from the problem of heterogeneity of variance. The one-parameter exponential regression model for the expenditure and revenue data was estimated using the advanced search method because it was the best estimate.
Paper type Research paper

In this paper, estimation of the parameters of the second-order the polynomial regression model was obtained
when the error is distributed it is distribution long-tailed symmetric because the presence of outliers and using Maximum Likelihood, and L-Method. simulation is illustrated, and Mean Squared Error (MSE) used an evaluation criterion. This research includes six sample sizes (50,60,80,90,100,120) and includes the application of the methods the medical data representing diabetes.

Paper type Research paper.

In this paper, the Monte-Carlo simulation method was used to comparing the robust circular S estimator with the circular Least squares method in the case of no outlier data and in the case of the presence of outlier in the data through two trends, the first is contaminant with high inflection points that represents contaminant in the circular independent variable, and the second the contaminant in the vertical variable that represents the circular dependent variable using three comparison criteria, the median standard error (Median SE), the median of the mean squares of error (Median MSE), and the median of the mean cosines of the circular residuals (Median A(k)). It was concluded that the method of least squares is better than the methods of the robust circular S method in the case that the data does not contain outlier values because that it was recorded the lowest mean criterion, mean squares error (Median MSE), the least median standard error (Median SE) and the largest value of the criterion of the mean cosines of the circular residuals A(K) for all proposed sample sizes (n=20, 50, 100). In the case of contaminant in the vertical data, it was found that the circular least squares method is not preferred at all contaminant rates and for all sample sizes, and the higher the percentage of contamination in the vertical data, the greater the preference of the validity of estimation methods, where the mean criterion of median squares of error (Median MSE) and criterion of median standard error (Median SE) decrease and the value of the mean criterion of the mean cosines of the circular residuals A(K) increases for all proposed sample sizes. In the case of contaminant at high lifting points, the circular least squares method is not preferred by a large percentage at all levels of contaminant and for all sample sizes, and that the higher the percentage of contaminant at the lifting points, the greater the preference of the validity estimation methods, so that the mean criterion of mean squares of error (Median MSE) and criterion of median standard error (Median SE) decrease, and the value of the mean criterion increases for the mean cosines of the circular residuals A(K) and for all sample sizes.

Due to the continuous development and transition from manual to electronic accounting methods, users are now finding that accounting is simpler and more convenient. The recent shift in accounting to a faster technology has greatly improved its ability to serve users.
The research aims at a number of objectives, including getting to know cloud accounting and software-based accounting, comparing the services of the top ten cloud accounting service providers around the world in terms of security and confidentiality to understand how they differ from traditional accounting, and understanding the current impact of cloud accounting using insights from accounting experts. Primary data were collected from accounting experts from various academics and professionals. A questionnaire form has been prepared for this purpose.
Secondary data were collected from annual reports, books, international journals, the Internet, and other sources. The information collected was helpful in understanding the concepts and their effectiveness.
According to the results, cloud accounting is a much-preferred option over traditional accounting for any organization looking to compete due to its many benefits, including accessibility, affordability, high security, and ease of use.
Further study is needed, recent advances in accounting not only help small and medium-sized businesses (SMEs) improve their efficiency but also provide significant cost savings. In such circumstances, it is necessary to ascertain whether companies and financial institutions such as banks that promote these trends in their operations bring clear benefits, as well as how this may affect the business future of newly established companies and institutions. This paper provides insight into cloud accounting in small and medium-sized businesses from a managerial accounting perspective.

Paper type: Research paper