Journal of Business Economics for Applied Research

This study aims to measure the impact of shocks in oil prices on economic growth in Iraq based on quarterly data for the period 2007 to 2022 of global oil price data and the growth rate of gross domestic product in Iraq based on the deductive approach and using the quantitative methods represented by the method of Historical Decomposition within Vector Auto Regression VAR, which is one of the econometric models. The results of this study will contribute to determining the amount of economic growth response to any shock in oil prices, and thus demonstrate the negative impact of these shocks on the Iraqi economy, especially since this is a rentier economy in which the oil sector contributes about 60% of the gross domestic product, with a decline in importance Other important sectors such as agriculture, industry and tourism.

This paper deals with constructing mixed probability distribution, from mixing Exponential (2α) and Rayleigh with (β), after the mixed P.D.F is found and also the mixed C D F, and mixed Reliability are Exponential distribution, and Rayleigh distribution found, we work on estimating its two parameters (α,β) by three different methods, which are maximum likelihood and Moments and percentiles method.
Then the fuzzy Reliability estimators are compared and the results of comparison is explained in special tables. The comparison is done using simulation procedure, and all the results are explained in tables.

Many companies, with the diversification of their activities, resort to conducting what is called the discretionary budget to make optimal use of its resources and give a comprehensive and estimated study for new projects, because the estimated budget is based on specific and organized procedures, as it works to achieve specific goals during a certain period of time, and follows up the implementation step by step, In addition to the possibility of comparison between the actual and estimated results set. The research aims to achieve a high level of budget standards because of its impact on the process of preparing it. The analytical approach was used to achieve the objectives of the research, and to accept or reject the hypotheses by presenting the concepts and theoretical frameworks related to the research.
Among the conclusions reached by the research, external oversight is considered one of the most successful types of oversight, firstly because it is carried out by an independent body that is not affiliated with the executive authority, as it is often linked to the legislative authority, and secondly because it is implemented by a body with competence and experience in the field of supervision. The research recommend the need to include the correct financial information in the documents related to the budget so that it provides the relevant insights for making rational decisions

The reality of Arab education in general and Iraqi education in particular, in all its sectors, is focused on reform in line with the development taking place in this sector, and dealing seriously, without the interference of the parties. And in light of the current circumstances represented in its inability to secure the appropriate human and knowledge capital for society and to prepare qualified individuals with high academic, professional and cultural skills, in line with the needs of society and the labor market. His failure in the areas of innovation, inventions, scientific discoveries, and governance is due to the codification of scientific research programs and weakness in the level of training and time management, as well as the codification of general culture and professional behavior.
The importance of higher education is evident in its outputs, not only in terms of quantity (number of degree holders), but rather the quality of these outputs (qualified human capital), which led to the need to pay attention to the quality of its outputs, which reflect the quality of the educational process.
The importance of education and higher education in particular and its role in providing individuals with the knowledge, skills and capabilities that qualify them to enter the labor market and the important role played by a faculty member in preparing these students to become active members of society.

The research aims to shed light on analyzing the role of fiscal policy mechanisms in reducing the problem of poverty in Iraq for the period 2004-2018, given that fiscal policy is part of the macroeconomic policy, which plays a prominent role through the diversity of its tools and mechanisms in addressing or reducing poverty. The analytical approach and the inductive approach in analyzing the mechanisms of financial policy and its role in reducing the problem of poverty in Iraq for the period 2004-2018. Work for the largest possible segment of the unemployed, and thus will reduce the poverty rate in Iraq.

The research aims to measure the impact of the response of the inflation rate to the money supply shock. Access to results includes the use of standard methods, where the standard model was built according to quarterly data and through the use of (STATA17) program. The research found a long-term relationship (cointegration) between the variables (money supply, inflation) according to the cointegration model ARDL and DYNARDL, as an increase in the money supply (LNMS) by (1%) will lead to an increase in the inflation rate (LNINF) by (0.81). %), and the opposite occurs in the case of a decrease, assuming that the other factors affecting the model remain constant. And when a shock occurs in the economy, the effectiveness of the money supply in affecting the inflation rate will differ from what it was before the shock, as the shock will increase the effectiveness of the money supply towards the inflation rate by about (200%) than it was before the shock, just as the independent variable (money supply) It explains about (72%) of the changes in the inflation rate as a result of the shock in the economy. When the money supply (LNMS) increases by (1%), it will lead to an increase in the rate (LNINF) by (2.49%), and the opposite happens in the case of inflation. overflow Therefore, one of the most important recommendations is the need for the monetary authority to develop a more effective monetary policy to achieve the basic goals of internal balance through coordination with other policies

The Single Window Investment Department is considered the main gateway to communicate with the investor and provide an appropriate investment environment for him. It aims to develop the investment environment, stimulate real participation of the private sector, encourage local and foreign investments by removing all bureaucratic obstacles and facilitate the investor’s task by obtaining the privileges granted to him under the effective investment law and providing answers, Inquiries submitted by investors or those wishing to invest.
In light of the means of modern technology, the single window is the best way to obtain the investment opportunity without the routine and bureaucratic administrative procedures and exposing and blackmailing the investor in order to grant the original approvals to obtain the investment license, and therefore it is an effective way to reduce administrative corruption and achieve administrative transparency and works to streamline and simplify work procedures Administrative and achieving sufficient means in order to speed up the granting of investment opportunities according to the periods specified by the law and limit administrative corruption and its forms.

In this paper, a new distribution based on zero-truncated Poisson and Exponential distributions is introduced, called zero-truncated Poisson-exponential distributions, which is suitable for models with increasing failure rate function. This distribution arises on latent complementary risk problem base, in which only the maximum lifetime value is visible among all risks, but no information is available about which factor is responsible for component failure. In addition to introducing the model, we determine important features such as distribution function, reliability, survival and failure rate functions. In addition, after obtaining the rth ordinary moments, we achieve a formula for the mean and variance of the proposed distribution. Then we make inference about the model parameters and use the EM algorithm to calculate the maximum likelihood estimator. Finally, we describe the results of the proposed method using real data.

This research aims to test the impact of bank capital adequacy and non-performing loans on bank liquidity during the period (2005-2022) and to know the ability of the banking system to deal with expected losses by knowing the effect of capital adequacy on bank liquidity.
The results of the study showed that there is a direct and significant relationship between each of the banking capital and the banking liquidity index, according to the logic of economic theory. The results of the study also showed that there is an inverse and significant relationship between non-performing loans and the banking liquidity index, according to the logic of economic theory. The study also recommended the need for banks to study the creditworthiness of their customers for the purpose of maintaining the quality of assets and reducing the volume of non-performing loans, and it is necessary to use standard models or techniques to study the risks to which the bank is exposed to assess the impact of risks on capital.

This study dealt with the process of highlighting the role and importance of accounting disclosure on attracting foreign investments, especially direct investments on the one hand, as well as analyzing the relationship between foreign direct investment and economic growth for the period (2004-2021) on the other hand, while measuring the dynamic relationship between foreign direct investment and GDP in Iraq For the years (2013-2018) on a quarterly basis, using the Yamamoto {Toda}-causality test as well as the ARDL model.
The results of the standard analysis for Iraq found a one-way causal relationship extending from (Foreign Direct Investment-FDI) to (General Domestic Product-GDP), while the inverse relationship in the other direction was absent, and the results of the ARDL analysis also found a long-term equilibrium relationship Between FDI and GDP, the model also showed a negative impact of FDI flows on GDP in the short term due to the costs paid by the Iraqi government to foreign oil companies, as well as a positive effect in the long term after the end of those costs, as the error correction coefficient indicated that the long-term imbalance The changes witnessed by the variables when exposed to a short-term deviation will be corrected by (53%) within one semester.

This research aims, in general, to identify what agile auditing is, and in particular to clarify the role that agile auditing plays in enhancing the internal audit function in light of the emergence of disasters and crises, specifically the Covid-19 virus. The importance of the research stems from the important role played by agile auditing in addressing the emerging risks that afflict internal auditing. The problem was represented in the basic question: What is the role of agile auditing in strengthening the internal audit function in light of disasters and crises? A basic hypothesis has been formulated to answer this question: agile auditing enhances the internal audit function when disasters and crises occur. The research reached several conclusions, the most important of which are: agile audit is an appropriate and effective methodology that addresses the challenges facing internal audit functions today. Companies keep pace with modern changes and are looking for a new approach to meet the needs of their customers, which has become difficult for internal auditing to work traditionally, because it lacks the flexibility that companies need today, especially with cases of uncertainty and certainty, which makes the task more important than ever

This research aims to analyze the role of digital entrepreneurship, with its dimensions in improving the reputation of the Iraqi insurance company, and in order to achieve this goal, the researchers used what was dealt with by the theoretical side, which concerned the topics of the two research variables. The research community consisted of the Iraqi insurance company, which is one of the formations of the Ministry of Finance, and the questionnaire was adopted as a tool for measuring the research, As part of this research, the questionnaire was distributed to (50) employees, from the functional level of assistant department manager and above, who constitute the upper and middle managements of the research community, and to prove and test the validity of the basic hypotheses that states (there is a statistically significant effect between digital entrepreneurship and the company's reputation), It was based on a number of statistical methods, and with the help of the statistical program (SPSSV.26, AMOSV.25), and after conducting many descriptive statistical analyzes such as arithmetic means and standard deviations, the hypotheses were tested using regression analysis, as the study reached a number of results and a set of Recommendations

The study aimed to analyze the impact of strategic leadership on the dynamic capabilities through total quality management in the Jordanian pharmaceutical manufacturing companies, and the descriptive analytical approach was adopted. data. The social package for statistical sciences (SPSS V.26) and the program (AMOS V.26) were used to analyze the path, and a number of statistical methods were used, including means, standard deviations, multiple regression, inflation coefficient, coefficient of variance, and others. The study concluded: The level of strategic leadership practices is high, the level of dynamic capabilities in their dimensions is medium, and the level of total quality management practices in Jordanian pharmaceutical companies is medium. The study also showed that there is a statistically significant effect of strategic leadership practices in their dimensions on dynamic capabilities. And the existence of an impact of the practices of strategic leadership in its dimensions in the practices of total quality management, as it was found that there is an impact of the practices of total quality management in the dynamic capabilities, and that there is an effect of the practices of strategic leadership in its dimensions combined in the dynamic capabilities in its dimensions combined through the comprehensive quality management in the Jordanian pharmaceutical companies. The study recommended the need to pay attention to the dynamic capabilities and the practices of total quality management and to enhance the practices of strategic leadership in the Jordanian pharmaceutical companies

This study searches for the expected negative effects through tax lawsuits, which are extremely important to reduce the adverse reaction, and the resulting negative adverse effect begins to appear on the performance of the economy, as taxes in their various names and patterns affect economic performance, and it has become axiomatic It is urgently necessary to adopt a radical change and abandon the philosophy of deliberation in trial procedures, especially in cases that have a direct impact on the national economy, as following routine and complex procedures during the course of the case has a negative impact in the economic field, which requires the development of an integrated approach in achieving sustainable development. Here, the role of urgent measures before the administrative judiciary emerges

The current research aims to know the effectiveness of open management and its impact on achieving organizational excellence for decision makers and the extent of success of applying these two dimensions in the government sector of the city of Baquba, represented by the General Company for Petroleum Products in Baquba, where the research problem was represented in the main question, which is whether the effectiveness of open management has a correlation and impact. Statistical significance as an entry point for achieving organizational excellence for decision makers in the researched company.
The research community represented by the General Company for Petroleum Products in the city of Baquba was selected, and the research sample amounting to (55) respondents was selected, which targeted the senior leadership in the General Company for Petroleum Products. To achieve organizational excellence for decision-makers, as well as the results of the field analysis indicated that there is a significant impact relationship for the effectiveness of over-the-counter management as an entry point to achieving organizational excellence for decision-makers. As well as working on correcting the imbalance and what are the effects and lessons that the company's leadership came out of.

This research aims to predict the production value of the General National Insurance Company for the period from 2022 to 2027 using time series analysis. The previous production data of the company from 2009 to 2020 was collected, and time series techniques were used to analyze this data and make future predictions. Several models were applied to predict the future production value, including the ARIMA model. The initial data was used to determine the most suitable model for predicting future production value, and the remaining data was used to evaluate the model's performance.
The results showed that it is possible to accurately predict the company's future production value using time series techniques. The results also showed that the ARIMA model provided good results. The findings of this research can be used to improve the management of the company and make future decisions related to production. Furthermore, these techniques can be used to predict the future performance of companies in other areas such as stocks, real estate, energy, and human resources.

Sustainable development represents the basic basis for the progress of countries economically, socially and politically, but it is affected by several internal and external elements that prevent the achievement of its goals in the world in general and Iraq in particular, especially the dual economic shocks that Iraq went through in 2003 and 2021. The research sought to clarify the impact of these Shocks on achieving the goals of sustainable development in Iraq, so the research problem was represented by asking what is the relationship and impact between the double shock economically on the path of sustainable development in Iraq and what are the most prominent problems that the Iraqi economy suffers from. As for the most important conclusion, the research reached that interest in sustainable development makes the economy in the country healthy and developed. As for the most important recommendations, the government should adopt the experiences of countries that have logical and realistic solutions for the economy to ensure a healthy economy in the future.