JOURNAL OF ADMINISTRATION AND ECONOMICS

Marketing strategy represents a set of decisions by which the company interacts with the markets in which it offers its products, goods, and services. Industrial pricing represents one of the marketing mix elements for industrial companies and is distinguished by being the only element that generates revenues; therefore, it is of great importance to marketers. The research aims to determine the role played by the marketing strategy with its dimensions of segmentation and concentration in industrial pricing with its dimensions of pricing based on customer value and pricing based on competition. The General Company for the Manufacture of Vehicles and Equipment in the Ministry of Industry and Minerals was chosen as the research subject due to marketing problems related to market competition. The size of the intentional sample was (88) managers to whom questionnaire forms were distributed and received in full. After processing and analyzing the data, the research concluded that the marketing strategy clearly impacts industrial pricing. The research put forward a set of recommendations, the most prominent of which is the need for the company to pay attention to its market position due to its significant impact on the pricing process based on market competition and maximizing sales.

The research aims to test the relationship between proactive marketing and green consumer behavior in the General Company for Textile Industries, Hilla Textile Factories, which provides textile products, bags, and sewing hospital supplies. The research sample included (32) managers and department heads in this factory. The questionnaire was used to survey the sample's opinions. Some statistical methods were used according to the (SPSSV21) program to analyze the results and test the hypotheses. The research reached a set of proposals and recommendations that help specialized companies understand and establish the concept of proactive marketing and the possibility of its advancement in companies operating with it. Most importantly, most companies are exposed to many risks that may threaten their future due to unexpected events. Therefore, management must focus on knowing the causes of risks and confronting them in creative ways to add marketing value to all its activities, in addition to collecting information about consumer requirements, competitors, the market, the economic and political situation, and suppliers; for their importance in the process of making proactive marketing decisions.

The research sought to clarify the analysis of the role of fiscal policy in achieving economic diversification by reviewing the concept of fiscal policy and its tools, as well as the idea of economic diversification and its indicators, leading to the practical side by reviewing indicators of gross domestic product and indicators of oil exports and their ratio to other exports, as well as the reality of oil revenues and their ratio to total public revenues. The results of the study showed the validity of the research hypothesis of the weak role of fiscal policy in achieving diversification. A number of things were mentioned, perhaps the most prominent of which is reconsidering the structure of the domestic product by revitalizing commodity activities, especially the industrial and agricultural sectors, and raising the percentage of their contribution to generating the gross domestic product.

The current era is characterized by rapid technological progress, economic complexities and environmental challenges. The concept of smart leadership has emerged as a crucial driver in the pursuit of sustainable development. Therefore, the current research attempts to explore the impact of smart leadership in achieving sustainable development goals. To achieve the research objectives, the researchers distributed a questionnaire to employees of the Babylon Business Incubator. (30) questionnaires were obtained that were valid for statistical analysis. The data were analyzed using the advanced statistical program Smart PLS V.4. The research reached a set of conclusions, the most important of which are: Smart leadership affects the achievement of sustainable development by directing the Babylon Business Incubator towards projects that rely on renewable energy, circular economy practices, social innovation and community empowerment, as smart leaders work to stimulate positive environmental, economic and social impacts while enhancing organizational competitiveness and flexibility. The research also reached a set of recommendations, the most important of which is that the concerned organization should develop smart leadership capabilities among project owners, which contributes to achieving sustainable development.

This study examines the asymmetrical impacts of monetary policy transmission on the risk-taking channel in Iraq. Monthly data from Jan. 2005 to Dec. 2019 was utilized; the study employs Nonlinear Autoregressive Distributed Lag (NARDL) estimations to analyze the asymmetrical relationship between monetary policy variables (interest rates, cash reserve requirements, and money supply) and risk-taking channel (bank debt). The F-bound test finds no evidence of a long-run relation between monetary policy and banks' risk-taking channel, while the ECM test confirmed the short-run relation. Furthermore, the Wald test results indicated the presence of asymmetric effects of cash reserve requirements and money supply shocks on bank debt. In contrast, interest rate shocks reveal a symmetric impact, meaning monetary policy shocks affect banks' lending channels differently. This study illuminates the complexities of Iraq's banking industry. It provides important implications for policymakers and financial institutions in handling bank debt in developing market situations and the transmission of monetary policy.

The aim of the research is to build and test a model that explains the role of employee voice behaviours as an explanatory variable represented by its dimensions (employee voice behaviour, employee voice behaviour) in the effectiveness of the performance of self-managed work teams as a responsive variable represented by the dimensions (team performance, quality of work life, reducing withdrawal behaviour). To study the research problem, the research presented a theoretical presentation of what the researchers wrote and discussed about the concepts of (employee voice behaviours and self-managed work teams) after a systematic organization of logical hypotheses embodied in a hypothetical model, as it was tested by several statistical methods adopted to analyze the data collected in light of the response of a sample of managers and heads of departments and branches of the Anbar Governorate Education Directorate, numbering (46) individuals, designed for research purposes. The statistical analysis program (SPSS) was used, and the descriptive analytical approach was adopted as a research approach. The results showed the validity of most of the research hypotheses, the most prominent of which was the existence of a significant correlation between employee voice behaviours and the performance of managed work teams. As for the recommendations, the most notable was the need for public organisations to promote employee voice and provide an environment that encourages them to express their opinions and gives them complete freedom to express their suggestions

The research aims to explain the role of the external auditor in reducing banking risks by measuring and evaluating financial risks in the financial statements according to financial indicators and disclosure. It also aims to assess the appropriateness of imposing continuity as a basis for the preparation of such lists in the sample of Iraqi banks listed on the Iraq Stock Exchange.
In this research, we address the theoretical framework of banking risks and their types, their impact on banking activity, indicators measuring banking risks, the responsibility of the external auditor in monitoring banking risks, and verification of the imposition of continuity.
The research tools focused on studying the banks ' financial statements, researching and measuring the risks of capital adequacy, liquidity ratio (LCR), and stable financing ratio (NSFR), introducing an audit program based on banking risks, and achieving the imposition of continuity banks.
The most important conclusions of the research were that banking risks are the expected dangerous events and conditions that affect the bank's activity as a continuous company, which should be monitored and reduce the effects of its activity, and the most critical recommendations were the need to establish risk management courses to provide the staff working in banks with full knowledge of the mechanism of dealing with.

The research dealt with a new idea for mixing: using a new mixing method for some distributions to find a new mixed distribution. Thus, we can obtain a mixed distribution with many parameters, where three identical exponential distributions are mixed to get a new distribution that is more flexible than the classical distributions. The mixed distribution is represented by a new coefficient, the mixing coefficient, which means the percentage of contribution to the mixed distribution. Some characteristics of the mixed distribution were also found, and the (ML, LS) method was used to estimate the parameters of the new mixed distribution. Due to the nonlinear relationship between the parameters, we used the Newton-Phonographs numerical algorithm to estimate the parameters, and the results of the least squares (LS) method were the best for all sample sizes used.

The creation of a sound banking sector with a clear vision and identity is a prerequisite for laying the foundations of a stable financial system and a pivotal factor in achieving economic and social development for society, knowing that achieving this means establishing a banking system capable of mobilising financial resources and reallocating them to serve economic activity and presenting the proposed vision that does not go beyond Modernizing and strengthening the banking sector by bringing about changes in the banking industry and restructuring it to mobilise savings and limit the phenomenon of immigrant capital with the possibility of attracting foreign investment flows. The Loan Guarantee Law, so the task of reforming the banking sector begins with analysing the paths of banking reform, studying its reality, striving to overcome the difficulties facing the reform process, addressing the current distortions and imbalances, and examining ways to activate the work of banks for a more significant ، role in economic and social، development.

The research aims to analyse the impact of design variables on the direct material cost in the plastic pipe manufacturing industry, a key material in construction industries. The study focuses on presenting a model to predict the cost of this component, as accurate forecasting is essential for manufacturing companies to control costs, improve resource allocation, and achieve profitability. Since direct materials constitute the majority of production costs, traditional cost estimation methods often rely on historical data, which cannot account for the influence of design choices on material costs. This research introduces a model based on design variables to determine direct material costs, emphasising the mechanical specifications of the pipes used. The model allows for the application of target costing techniques, enabling its use in the early design stages to determine precise material quantities and make informed design decisions. The study utilised real-world data from the manufacturing environment. It reached several vital conclusions, the most important of which is that engineering and material design variables significantly impact direct material costs and overall production. Engineering variables are associated with the product's functional aspects, while material variables relate to the product's appearance and structure. Based on these findings, the research recommends the need for coordination between engineering and material design teams to balance product functionality and direct material costs, providing a better understanding of the impact of these variables on production costs.

The study aims to know the nature of the relationship between internal marketing communications satisfaction, represented by its seven dimensions (communication climate, relationship with superiors, organisational integration, media quality, organisational perspective, personal feedback, relationship with subordinates, and impact on work turnover. The problem of the study was diagnosed by answering the central question: Does internal marketing communications satisfaction Impact turnover? The importance of the survey becomes clear in highlighting the role of internal marketing communications satisfaction on turnover and the resulting positive reactions that appear in the behaviour of employees. The study adopted the descriptive, exploratory and analytical approach. It used the questionnaire as the primary tool in collecting information and data, which consists of (57) items, and the data was collected. Through a sample of (171) workers in the National Museum, the Baghdadi Museum, and the Natural History Museum within the city of Baghdad, the study was based on SPSS V29) and (AMOS V29) programs. Several statistical measures and methods were used, the most important of which were (standard deviation, (2) (TEST), Pearson correlation coefficient, and simple linear regression analysis). The study reached a set of conclusions, the most important of which is that job salary is not commensurate with the qualifications and requirements of life. For the museum employees, the decision to work in the museum was unsuccessful, and the employees were confused, Constantly thinking about leaving work at the museum

Given that business organisations, in general, and tourism organisations, in particular, operate today in an environment characterised by environmental change and uncertainty, which puts them in front of a constant challenge to adapt to these changes, this will not be achieved unless they possess mechanisms to invest in human capital to advance the reality of tourism in Iraq, represented by the ministry of culture tourism and antiquities. The study was determined by the extent of investment in human assets and the exploitation of creative minds to achieve the desired positive results in the organisation under study by studying the mechanisms adopted in investment, such as attracting, training, and motivating human capital. To achieve the study's objectives, a questionnaire was developed to collect data from the sample members, represented by the senior administrative leaders in the ministry under investigation and with the possibility of arriving at results through which recommendations can be formulated that contribute to providing tourism, hotel, and tourist library thought with a new vision about the relationship between the research variables.

The importance of the research comes from the importance of tax policy, which is one of the tools that works on...Achieving economic, financial, and social goals and improving the country’s investment environment will help it become more capable of stimulating the wheel of the national economy. The research started from the problem of (Does tax planning practised by senior taxpayers affects the tax base in the long term by benefiting from cash savings, expanding various activities, or creating new projects, which... It is reflected in the tax base and thus increases tax revenues). At the same time, the research hypothesis stated that tax planning practised by senior taxpayers contributes to encouraging entry into new projects that are directly proportional to tax revenues in the long term. The research aims to clarify the concept of tax planning, its importance, strategies and the extent of its contribution to policy-making. Expansion of investment and the research resulted in several conclusions, the most prominent of which is that the senior taxpayers in the research sample agreed that the tax savings obtained through tax planning are a significant factor in determining the economic position of the state in the short term and the main reason for economic growth in the long term, which is the reason for creating... New job opportunities, pumping production and services, transferring technology, and increasing exports. As a result, this is reflected positively in these companies' contribution to the economy's growth and increasing tax revenues in the future.

This research analyses how digital marketing influences health and physical fitness promotion, leveraging applications and digital content to encourage healthy behaviours. The study adopts an analytical and descriptive approach, utilising an electronic questionnaire to gather data from participants across various provinces in Iraq. The research aims to scrutinise the impact of using fitness apps and engaging with digital content while assessing how electronic marketing campaigns contribute to adopting healthy lifestyle habits. Employing an analytical-descriptive methodology, data collection occurs through an electronic questionnaire, with analysis conducted using the statistical program SPSS Ver.23. Comprising 15 multiple-choice questions, the questionnaire's relationships are scrutinised using ANOVA and the Correlation Test. Ultimately, the hypotheses are validated, successfully addressing the research questions. Results highlight a substantial impact of electronic marketing, through applications and digital content, on promoting healthy behaviours and increasing physical activity levels. The study affirms the crucial role of adopting effective digital marketing strategies in promoting health and physical fitness.

To enhance the pioneering role played by the Central Bank of Iraq in leading the financial inclusion process and developing banking infrastructure and electronic payment systems, advanced methodologies must be developed that contribute to moving towards achieving digital transformation in the Central Bank of Iraq and the banking sector and through the gradual shift to adopting digitisation and adopting concepts. The technical dimension is based on electronic governance to organise work and manage tasks, jobs and events with quality, efficiency and speed through the use of advanced financial technology indicators, that is, digital. The research problem was: What is the role of the Central Bank of Iraq in transforming the banking sector and non-banking financial institutions towards the digital economy? As for the research goal, it became clear through the contribution of the Central Bank of Iraq to digital transformation and financial technology. As for the research hypothesis launched: Is there a relationship between digital transformation and digital financial technology in the Iraqi banking sector? The research reached a set of conclusions, the most prominent of which was that the indicators of digital transformation in Iraq need to be stronger. This affected keeping pace with developments in financial technology indicators in Iraq, and the most prominent recommendations were the necessity of work by the Central Bank of Iraq towards broader trends towards digital transformation through a policy emphasising the banking and non-banking sectors.

The research aims to clarify the auditor's responsibility towards those charged with governance by International Auditing Standard 260 when auditing financial statements through artificial intelligence techniques in auditing represented by neural networks as an advanced technology, which contributes to strengthening his decisions towards those charged with governance. A descriptive approach was used to achieve the research objective. Analytical using the Statistical Package for Social Sciences (SPSS) to analyse data and test hypotheses. The questionnaire was distributed to several sample members, which was appropriate for conducting statistical analysis, as it reached 45 questionnaires, of which 44 were suitable for analysis. The most important conclusions were “There is a significant impact of using artificial intelligence techniques in the auditor’s report to enhance the wisdom of those charged with governance regarding the ability of the economic entity to Going Concern.” the most important recommendation was working to disseminating the concept and culture of the parties in charge of governance more widely among all relevant parties and issuing bulletins and instructions that reflect the concepts and applications of governance by International Auditing Standard 260, as well as demonstrating the extent of the ability of artificial intelligence techniques when applied in audit procedures to enhance the auditor’s judgment towards those charged with governance.

In light of the development taking place in accounting applications through countries introducing a set of allowances from the agreed upon international ones and then (IFRS 6) for investigating everything related to minerals, this came as a result of the global need, which will seek to address the need to prepare financial reports in different formats through The popularity of the efforts made among countries and facilitating the movement of capital. The units implemented multiple efforts to enhance that quality to serve their interests and interests together and to understand the role of the system in the oil industry and its impact in improving the quality of support by fulfilling standard requirements (IFRS 6) by the economic units, because of their influential role. In decision-making clearly between different sectors, this research aims to shed light on the importance of standard standards (IFRS 6) and its impact on estimating financial quality. A sample of the oil exploration company was chosen to achieve the research objective. The research hypothesis was tested through the analysis of the questionnaire. The research reached several results, the most important of which is a statistically significant relationship between the International Financial Reporting Standard 6IFRS and the quality of financial reports

The study examined the impact of consumer behaviour on the marketing strategy by applying it to Dal Food Products Company (2016 AD - 2022 AD). The consumer is the starting point for preparing modern strategic marketing policies, especially in light of the modern concept of marketing based on the idea of “producing what can be marketed,” where The institution felt compelled to keep pace with this transformation witnessed by marketing, trying, by all means, to study consumer behaviour and identify the internal and external factors that affect the purchasing decisions taken by the consumer. Hence, in light of the vast amount of products offered for marketing, it has become necessary for every organisation to study what its consumers have in common, to be able to control the game of the competition on the one hand and to reach the level of ambition of its consumers on the other hand.

The research examines the relationship and impact of different dimensions of knowledge management infrastructure, including technological, cultural, and structural, on organisational prosperity in Soran University's faculties. The researchers used a descriptive-analytical method and distributed questionnaire forms to 950 teaching and professional staff in the colleges being investigated. The researchers collected 110 questionnaire forms, out of which 102 were considered valid for statistical analysis and represented the research sample. The researchers used statistical software (SPSS V.24) to analyse the data. The study revealed important findings, with the most significant being a positive correlation between knowledge management infrastructure and organisational prosperity. The study showed the strongest positive correlation between the structural dimension of knowledge management infrastructure and cultural and technological dimensions. Additionally, the study demonstrated a statistically significant impact of the dimensions of knowledge management infrastructure on organisational prosperity at an overall level. The dimensions that had the most impact were the cultural dimension, the structural dimension, and finally, the technological dimension of knowledge management infrastructure. The research provided a set of recommendations, including the necessity to enhance and elevate the levels of knowledge management infrastructure in higher education and to focus on achieving a balance between its various dimensions.

The research aims to indicate the relationship between the activity and size of air carriers in Iraq and the movement and development of tourism activity. The importance of research stems from the fact that the quality of service contributes significantly to the boom in tourism activity and attracts tourists whose decisions are linked to the ease and smoothness of access to the service as well as highlighting the recent developments of digital service and acquisition of the service through electronic applications and electronic transfers. The research hypothesis was a positive correlation between the growth and evolution of the airline's activities and the volume of domestic and foreign tourism. This relationship is tendentious and robust in terms of connectivity. The most important conclusion was the relationship between IAC's activity and tourism activity, whether a tourist injection or a tourist spill.