JOURNAL OF ADMINISTRATION AND ECONOMICS

Numerous manufacturing companies face significant financial setbacks due to excessive raw material costs, low profits, and no taxes on imported goods. The production companies also suffer from uncertainty concerning expenses, production levels, sales figures, and the accessibility of raw materials. Therefore, in our study, we developed an innovative method to design a fuzzy linear programming model customised for the Doura Refinery of the Middle Refineries Company. We emphasised five essential products: white oil, naphtha, light puffs, heavy Jet, and liquid gas. The main goal of our approach was to achieve optimal decision-making by identifying the most favourable production quantities and evaluating the corresponding net income derived from product sales. Following the Mehar method, we employed a methodology that converts the fuzzy linear programming problem into a standard linear programming problem. Subsequently, we conducted a sensitivity analysis, focusing only on the impact of fuzzy cost changes, and successfully derived optimal solutions for this case. Therefore, we aim to resolve the challenges of fuzzy linear programming and explore how cost changes impact this problem using Mehar’s method.

Over the past few years, outsourcing has become a major part of HR operations. Many organisations outsource at least one of their human resources functions. HR Outsourcing has been praised as one of the strategic tools in a highly competitive environment, helping organisations focus their scarce resources, increasing customers' perception towards quality and reducing the cost of outsourcing HR functions. Hence, this article aims to provide a reasoned criticism of the existing literature on this subject and to identify a policy that includes the goals to be achieved and the principles that must be applied in the transfer process abroad, including a policy to analyse the costs and benefits, the main risks, and countermeasures for all options for outsourcing the provision of services, and arrived at a number Among the conclusions, outsourcing reduces operating and capital costs resulting from economies of scale and performance based on specialization, as reducing costs leads to a solid competitive advantage for businesses. Outsourcing also reduces the need for significant investments in non-core functions. To maintain and improve human resources systems and infrastructure.

In this research, the robust non-parametric method was used to estimate the Varying Coefficient Models (VCM) and then to compare the results on the experimental side. It is reported that there is a convergence of the method (Rs-MM, Rs-M) with a slight superiority of the method (RS-MM) because it has the lowest average (MSE). in 27 out of 36 experiments in the case of sample sizes and at different contrast levels.

One of the most prominent reasons economic unit departments practice creative accounting in companies is (profit management, income smoothing, and off-budget financing). This achieves a positive impact reflected in the company’s reputation in the market, improving the financial values of shareholders’ wealth, the values of the economic unit, and the search for profits simultaneously. It is difficult to achieve profits and reflects an unrealistic picture of the financial statements of these companies, which leads to the collapse of the companies later and the occurrence of many collapses and financial scandals, as happened in many major economic companies such as (Enron), (Harkin), (Worldcom), and others. Accordingly, this study sheds light on the various practices used to manipulate financial statements, as well as addresses the motives that management seeks to resort to, explains their purpose, and demonstrates the impact of these practices on shareholders’ wealth.
The research aims to shed light on creative accounting practices, explain the motives that the management of economic units seeks to achieve, and clarify the concept and importance of shareholders’ wealth in monetary units. The research has reached a set of conclusions, the most important of which is that creative accounting practices manipulate financial numbers by taking advantage of existing gaps and flexibility. In the accounting laws and standards adopted in choosing measurement alternatives, creative accounting practices can negatively or positively affect shareholders’ wealth, which explains the decline in most markets and added economic values. The research also presented a set of recommendations, the most important of which is reducing the scope for choosing alternatives and accounting treatments by reducing the number of other options and treatments available or determining the circumstances in which each treatment can be used.

The research aims to explore to which extent the application of international accounting education standards contributes to the development of accounting education curricula in Iraq. Also, it seeks to explain the fundamental role of these standards in supporting accountants with the experience and competence required in a workplace. A questionnaire survey (n=97) was distributed to the faculty members, a group of graduates, and a number of professional accountants. The research findings prove that international accounting education standards are essential in developing the accounting education curriculum and reducing the disparity between what is studied in theory and professional practice. Accordingly, the researcher recommends linking the accounting curriculum to the problems of the practical reality of the profession and introducing different accounting and behavioural skills to suit its needs.

The primary purpose of this research is to identify the extent to which appreciation and gratitude in the workplace contribute to strengthening and localising the culture among employees by focusing on positive important things and pillars that contemporary organisations seek to enhance the positive qualities of workers in different job positions, through Focusing on personal feelings in the past, present, and future, as well as individual traits that focus on happiness and pleasure, as well as positive organisations that enjoy positive, wise practices. From this standpoint, knowing the research problem: What is the extent to which appreciation and gratitude contribute to enhancing the culture of employees and directors of scientific departments at Tikrit University? The researcher used Exploratory, descriptive analysis in the diagnosis process and analysis using the questionnaire research tool so that (182) questionnaires were distributed and using the mathematical statistical program (Spss, v.25) for a package of statistics that suited the required results. The researcher concluded that to address and enhance culture, the university must pay attention to the process of gratitude and appreciation in the research organization.

Operations research is one of the main fields in management sciences and industrial engineering. One of the most important of these fields is Linear Programming, which includes essential techniques, including: (improving production processes through applying techniques and tools such as network analysis, principal factor analysis, and regression analysis, in addition to designing... Models for improving the supply of primary resources, planning and controlling supply chains, and improving data analysis techniques and artificial intelligence in making strategic decisions, such as Big Data, Machine Learning, and Deep Learning. Linear programming techniques also contributed to improving quality and risk management by reducing risks associated with operations, such as total quality management, experiment design, risk analysis, and designing flexible systems to help innovate and develop products. Techniques for linking linear programming with artificial intelligence are of great importance, as they have helped develop systems and technologies that are characterised by the ability to learn, think, and make decisions like humans, for example (using artificial intelligence to improve planning and analysis processes in linear programming problems). In our study, one of the artificial intelligence techniques in linear programming was highlighted: the Genetic Algorithm (GA). The research aims to find the optimal values for the variables of the objective function in light of the restrictions imposed on a specific linear programming problem and, through optimisation, the value of the function. The objective achieved the most excellent profits compared to the objective function calculated within the Simplex Method. The fitness function was also calculated based on the data in the problem, and the results were found using the MATLAB R2019a program.

The research aims to clarify the concept of error prevention technology and shed light on its crucial foundations and its role in mitigating the financial burdens faced by industrial economic units. To substantiate the research hypothesis, the researchers utilised a deductive approach to expound upon the theoretical aspect of the study. In terms of the practical element, the researchers utilised an inductive approach by analysing the data collected from the research sample company. We selected the General Company for Electrical and Electronic Industries / Al-Waziriyah to achieve the research objectives and chose the electric heater product as a sample. The study aimed to apply contemporary technologies and assess their impact on reducing product costs through error prevention technology. By identifying areas for development and resolving the shortcomings faced by industrial economic units, we sought to gain insights into the contribution of contemporary technologies. The researchers have drawn a series of conclusions, the most significant being that error-prevention technology functions as a problem-solving tool. It effectively identifies problems and provides suitable solutions for them. Utilising error prevention technology on the manufacturing line is crucial for ensuring that defects do not transfer to the final products, producing high-quality, defect-free items. The application of this technology extends beyond the production line, encompassing the addition of automated devices that efficiently cut the product. An electrical circuit is installed in the product to detect any malfunctions, and an alarm device (bell) is included to provide alerts and minimise the risk of electric shocks. Additionally, a set of recommendations has been proposed, the most crucial being that the company should consider implementing devices with a shutdown function and alert system to optimise resource utilisation on the production line. These devices automate the manufacturing process and prevent errors from escalating into defects. Doing so can eliminate the need for traditional inspection processes to verify product specifications.

The current research aims to test the relationship and effect between its variables (transactional leadership, quality of decision-making) in the men's clothing factory in the province of Najaf. The questionnaire is a central tool for collecting data and information related to the research problem in the researched organisation, and the current research targeted the employees in the men's clothing factory, as (76) questionnaires were distributed to the individuals working in the researched organisation, and (69) valid questionnaires were retrieved for statistical analysis.

In this research, the lift transformations are studied, and the possibility of employing the most efficient ones in processing and analysing the signal is demonstrated to improve it by removing noise from it and then estimating the nonparametric regression function. We will present some transformation methods and the mechanism of their application to get rid of the noise in the signal since both lift transformation methods were taken. (Lifting Transformation) and Adaptive Lifting Transformation were compared with each other using AMSE and with different test functions, and the best was chosen. It turned out that the Adaptive Lifting Transformation method was the best, followed by the Lifting Transformation method (LIFTINGW), which has different functions. Testing and sample sizes, as the mentioned methods, were applied to accurate data, represented by the financial liquidity ratio as an explanatory variable and the interest rates on short-term loans as a dependent variable for the period from (2013 to 2022), as the mentioned methods proved their efficiency in interpreting the influence relationship of the mentioned variables

This research aims to identify the impact of information technology on achieving competitive advantage. The study population consisted of 70 questionnaires, and the variables were coded and entered into the SPSS statistical program to analyze the research data under study. It was found that there is a correlation between information technology and competitive advantage, as the dimensions of information technology significantly affect competitive advantage. The study sample was from some private banks in the Baghdad Governorate. The study concluded that information technology is influential and essential in improving competitive advantage. The research reached a set of recommendations, including diversifying information technology by studying the market, identifying customers’ wants and needs, and keeping pace with technological development in the banking field.

Fuzzy linear regression is the optimal tool for analyzing data that is not accurate or clearly defined; using fuzzy tools in analyzing such data can improve the accuracy and reliability of estimating relationships between variables. This research deals with a comparison between two methods for assessing the fuzzy linear regression model with a fuzzy triangular response variable and crisp (non-fuzzy) explanatory variables and fuzzy triangular parameters (A.R.Arabpour and M.Tata method for estimation, the ST-decomposition method for analysis). The comparison was based on the Mean Square Error (MSE) measurement; simulation was used with five sample sizes of (25,50,100,150,200), mean values of (0,2,4), and variance values of (0.1,0.5,0.9), with 1000 repetitions for each experiment. The MATLAB program was used to obtain the results; through comparison, it was found that the A.R.Arabpour And M.Tata method is the best because it has the lowest MSE value. Therefore, efficient estimators capable of representing the fuzzy model can be obtained.

Technical change plays an influential role in the growth of total factor productivity in the manufacturing sector in Iraq. This research aims to measure and analyse the impact of technical change on the development of total factor productivity during the period (2016-2020). We have resorted to using the nonparametric programming method to calculate the Malmquist productivity index. According to the Malmquist index, this index is divided into two components: technical change and efficiency change. The research has concluded that total factor productivity growth is not primarily due to technical change. The technical change was positive only in four industrial branches (the food industry, the primary metals industry, the manufacture of composite metal products excluding machinery and equipment, and the electrical appliances industry) out of (13) industrial branches of the manufacturing industry in extensive industrial facilities except for the Kurdistan Region. This means that these branches did not adopt new technology to increase the growth of total worker productivity, and increasing skilled labour through human resource development reduces the skills shortage that hinders the adoption of new technology. The researchers recommend that enabling research and development activities can effectively bring technological progress to these industries. Therefore, efforts should focus on increasing research.

The current study aims to determine the relationship of influence between the Clarity of Leadership roles as an independent variable and its impact on achieving the dependent variable, the strategic clusters with their dimensions represented by (regulative procedures, specialised knowledge, logistic support, mobilising governmental support). The comparative descriptive approach was adopted in analysing the study data, and the questionnaire was adopted as a measurement tool, which included (30) items as a measurement and data collection tool, in addition to using personal interviews for several members of the sample studied. A purposive sample was chosen for managers at the level of (department, division, unit). Three public universities (Baghdad, Mustansiriyah, Iraqi) and three private universities represented by (Al-Bayan, Al-Farahidi, and Al-Isra) to be the population for the study, as the sample size reached (256) directors at the headquarters of the presidencies of the public and private universities selected for the study. A set of statistical methods were relied upon (such as the arithmetic mean, standard deviation, R-value, F value, t-value, coefficient of determination R², corrected coefficient of determination R², marginal slope coefficient ß) and using the statistical program (SPSS V.25), and the study reached several results, the most important of which is (there is an effect of clarity of leadership roles In strategic clusters), the study also came out with several recommendations that serve the purpose for which it was developed.

This research dealt with a comparison between the penalty slice regression (PS) and the local linear estimator (LLE) method to estimate the Durban spatial semi-parametric regression model (SDM) and find out which is the best. In the different sizes of the three samples used, where three sizes of samples (45, 75, 150) were used, as well as three values of spatial dependence, which are (0.25, 0.5, 0.9) and three values of variance (0.2, 0.5, 0.8), and the experiment was repeated (1000) times to obtain more accurate results.

Archaeological sites and cultural property occupy a distinguished and valuable place among their people because they are considered a symbol and historical identity for them. Any infringement on this national wealth is regarded as an obliteration of its identity due to its material, moral and cultural value, as it had to be protected and cared for from attacks on it, sabotage, plunder and destruction. For these reasons, agreements, regulations and legislation were found. The 1954 Hague Convention for the Protection of Cultural Property in the Event of Armed Conflicts and the 1970 UNESCO Convention stipulate this protection, which is used to ban and prevent the illegal import, export and transfer of ownership of cultural property. The Convention for the Protection of the World Cultural and Natural Heritage in 1972 is one of the most critical agreements because it directly sheds light on the protection, preservation and preservation of cultural heritage in all its forms, whether in peace or when armed conflicts erupt. The research addressed the concept of protection, its types and forms, the definition of cultural property and its protection, the definition of agreements and their advantages, and the legal measures taken for protection in light of international agreements that contributed to the protection of these archaeological sites.

The study aims to know the relations of correlation and impact between the independent variable represented by its dimensions (communications and contact, making decisions, solving problems, working within the team and leadership) with the dependent variable represented by its dimensions (convenience, administrative support, personal advantage and effectiveness of change). Both researchers used an analytic and descriptive methodology to analyse data, and questionnaires were used as a primary tool to collect data. It has been distributed (125) questionnaire application forms to the managers in tourist companies. The questionnaire included (32) items using the statistical programs (SPSS v.26.Amosv.24) in analysing and treating data. The study's results have shown the authenticity of the hypotheses that there is a strong and positive relation and significant influence of soft skills in readiness for strategic change. The soft skills of human resources form the motive of the activities and processes they work with

Media promotion plays a vital role in the tourism industry by attracting tourists to various destinations around the world through the use of social media platforms, employing images, videos, news, commentary, and other media arts to shape perceptions of tourist destinations and make them more appealing to the target audience. It provides travellers with valuable information and insights about destinations, enhances knowledge in trip planning effectively, helps in selecting suitable accommodations, and explores the best attractions, thereby improving visitor experiences, which in turn contributes to economic growth, revenue generation, job creation, support for local businesses, and credibility building between tourists and potential tourist destinations. It also creates awareness and influences public decisions, encouraging them to engage in tourist activities.

Recently, there has been an increase in personal actions and managerial behaviours that work in the management of organisations, especially service organisations, as it is a topic of great importance and the heart of the success of tourism organisations. The research shows that since when does the manager’s behavioural influence on the performance of tourism follow-up management begin? Thus, it has its own peculiarity and hypothetical plan that explains the compatibility between the study’s diversities, as well as developing a set of primary and subsidiary hypotheses for the study, and to apply this study in the field, where its goal was to determine the management of the tourist consumer for the touristic island of Baghdad to use the research topic to the study and prepare a data sheet. As a tool, you can see the data, and you may see the impact of the research, the opinions of (100) individuals working on what is governed by the direct manager on the touristic island of Baghdad, out of the community specialised in research, including (125) individuals. The statistical program (SPSS) was used to analyse data, subscriptions, and several primary sources.

Empowerment management and marketing of tourism services formed the intellectual basis on which the research focused, The current research aims to gain descriptive knowledge of the nature of empowerment of those working in the field of marketing tourism services, Based on the importance of the research variables in highlighting the strengths of the administrative empowerment method and the increasing interest it has recently received as it is considered one of the contemporary administrative and strategic concepts that play a vital and important role in the ability to market tourism services with great ease, The main problem of the research revolved around the extent to which the dimensions of administrative empowerment (participation, power, delegation of authority, work team and motivation) embody their role in marketing tourism services, which are among the important factors for the sustainability of the work of tourism organizations, It contributes to identifying the most important obstacles that the organization may face in marketing its services, proposing appropriate solutions for them, evaluating them, choosing what is appropriate for it, and addressing them to prevent them from affecting its work.
This study adopted the descriptive method in presenting its variables based on solid sources such as books, letters, and dissertations. The study reached a number of results, the most prominent of which was the extent of the importance of delegating employees in order to enable them to make sales decisions without referring to senior management, which indicates the fundamental role what role does administrative empowerment play in marketing tourism services? In addition to a set of recommendations that concluded the research, which were based on the results, the most important of which is the necessity of involving workers at various administrative levels in making sales and marketing decisions by informing them of the necessary information for marketing tourism services, in addition to diagnosing the most important challenges that stand in the way of their implementation and treatment