ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

The research attempts to determine the possibilities of adopting digital currencies, which have increased in popularity during the past few years, and which may be one of the future means of dealing, whether it is issued by private or government agencies. The research included identifying the most important innovations in the field of digital platforms, the changes that have taken place in the financial system, digital finance technology, (blockchain) technologies and the areas of their use, development in economic societies, and the future of non-monetary exchange.
The research was divided into three main sections, each with two demands. The first topic dealt with the digital currency in the digital age, and the second topic dealt with the digital financial system in the future. The third topic was entitled the future of non-cash exchanges. The research reached a number of conclusions and recommendations, and one of the most important conclusions was that There are possibilities for the development of global economic societies called (cloud societies) that may not be subject to the authority of the state. As for the most important recommendations identified by the research, it is the need to consider the adoption of digital currencies issued by central banks and rely on (blockchain) technologies to control the monetary system and to be the appropriate alternative to encrypted currencies.

The research aims at the role of independence in preparing reports without pressure and submitting reports to the Board of Directors and the Central Bank of Iraq and identifying and assessing the risks of non-compliance, as writing reports impartially enhances the effectiveness of banking work and avoids risks, as the compliance monitor is a link between banks and the Central Bank of Iraq to follow up and control activities Banking and Reducing the Risks Facing Banks The most important results of the research are the independence of the compliance observer, which plays a role in the commitment of Iraqi banks to the laws, instructions and regulatory requirements issued by the Central Bank of Iraq regarding the phenomenon of money laundering

to keep the cost at its lowest levels by improving the performance of activities and eliminating non-value-adding ones, and at the same time, the quality function deployment technique improves the quality of the product, by listening to the consumer’s voice, and from From this point of view, the research problem has been determined by the gap that has emerged and exacerbated in the patient, and the health care institutions that are looking to attract him and improve his value.Several questions have crystallized about the research problem, the most important of which centered on the impact of the dimensions of the quality function deployment technique in value engineering by the organization in order to improve patient satisfaction, and what is the nature and level of interest in research variables (publishing the quality function and value engineering) in hospitals the research sample, so we will try in this The research clarifies whether there is an effect of the technique of spreading the quality function on value engineering to enhance the quality of services provided by the health sector in Iraq, using a questionnaire distributed over three premium-class private hospitals in the city of Baghdad, and a number of appropriate statistical methods were used to process the data . As for the most prominent conclusions, the results of the multiple linear regression analysis of the research variables revealed that the technique of publishing the quality function has a direct significant impact on value engineering in the surveyed hospitals, specifically the results showed that the publication of the quality function with its moral dimensions (voice of workers, technical comparison) respectively and after deleting the two non-significant dimensions of it , able to explain about (726) of the changes that occur in value engineering.
Keywords: Quality Function Deployment, Value Engineering, Private Hospitals

Research objective: This research mainly aims to identify the extent of the impact of entrepreneurial marketing in its dimensions on the performance of business organizations in commercial banks in the city of Baghdad.
The Problem: The research problem lies in the following main question: Is there an impact of pioneering marketing and its combined dimensions on the performance of banks in the field of research?
esearch Methodology: For the purpose of achieving the goal of the research, the descriptive analytical approach was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research. Baghdcad, where the sample size was (118), and to test the research hypotheses, a set of statistical methods were adopted and the statistical program (SPSS.V.25) and the (AMOS) program were adopted.This research reached a set of conclusions, the most important of which are: The entrepreneurial marketing variable in its dimensions has an effective and essential relationship and impact on the performance of business organizations in the banks of the research sample

The current research aims to know the intensity of the relationship between green manufacturing and its dimensions with the green competitive advantage in the General Company for the Textile and Leather Industry in Baghdad. The research problem can be formulated in the following question: Is there a correlation between green manufacturing and green competitive advantage in the research sample company?
For the purpose of achieving the goal of the research, the descriptive analytical method was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research. The questionnaire was distributed to a sample that was taken randomly according to the equation of Stephen Thompson (221), and to test the hypotheses of the research, a set of statistical methods was adopted and the statistical program (SPSS.V.22) and the program (SMART PLS V.0.0.6) were adopted. This research reached a set of conclusions, the most important of which are: The green manufacturing variable with its dimensions green competitive advantage in the research sample company.

This research aims to identify the effect of (exploring opportunities) as an independent variable on the responsive variable (competitiveness) with its dimensions (efficiency, excellence, response), and the researchers relied on the descriptive analytical approach in completing this research, as it was applied to a sample of universities and private colleges in Baghdad province. The sample size was (13) universities and private colleges, namely (Al-Turath, Al-Mamoun, Baghdad for Economic Sciences, Tigris University, Al-Bayan, Al-Bani, Al-Farahidi, Al-Nusour, Al-Hikma, Al-Mansour),(133) questionnaires were distributed and (111) were valid for statistical analysis.The research problem was also embodied by the main question (What is the role and impact of exploring opportunities in achieving competitive capabilities?).The research included a hypothesis to test the effect. The statistical program (SPSS V.01) was relied on to analyze the results, and the research reached the acceptance of the hypotheses. The statistical results in the universities and colleges investigated showed that the order of relative importance of the study variables was respectively (Explore Opportunities, Competitiveness) and there was agreement about the primacy of the Opportunities Exploration variable, which confirms that the college administration adopts pioneering strategies to detect new opportunities and exploit these opportunities, in addition to There is a statistically significant effect between the exploration of opportunities in competitive capabilities, which indicates that the exploration of opportunities has an effective and essential impact on competitive capabilities. Current college services or those that

The research aims to show the knowledge bases of the green target cost technology, as well as the knowledge bases of the cleaner production technology, and its role in reducing costs.
In order to achieve the goal of the research in the research sample represented by the General Company for Cement / Kufa Cement Factory, the green target cost technique was applied through which the competing products were identified and a green price and a green target cost were determined and thus the goal was determined, and through the second technique represented by the cleaner production technology The desired goal was reached, and through the integration of these two techniques, costs were reduced, and the deductive approach was used, represented by the theoretical aspect, and the inductive approach was used to present the scientific aspect.
The researcher reached several conclusions, the most important of which is that the cost of the cement bag has been reduced from (1600.6) dinars to (0.61.0) dinars, and this represents a significant reduction in costs. The researcher recommends the need to develop the production system in the company under study in order to achieve

the link between the green target cost practices and the cleaner production adopted by the current study, which will enable it to enhance its competitiveness in the local and global markets

The research aims to know the extent to which technical analysis tools can be used in the process of making a decision to invest in stocks and determine the appropriate timing for buying and selling, which will achieve for the investor the largest possible return, as investing in securities becomes easy if the investor can determine the appropriate timing to make purchases or sales. As long as the investor cannot predict future prices, this requires the existence of foundations and rules through which to predict future prices, and technical analysis is one of the foundations of price prediction.
The research stems from the premise that the investor can make the decision to invest in stocks based on indicators of technical analysis for their accuracy by dealers in the financial market.
To demonstrate the importance of technical analysis, William’s indicator was used. The descending order of banks was made, to build a stock portfolio to guide investors in their investment decision. William’s indicator works to reduce the time difference and give more weight to recent prices, and this is what the Iraq market witnessed during this period of significant and qualitative changes in the indicator The year, therefore, it was applied to 01
banks listed on the Iraq Stock Exchange that have quarterly data. The index reached the top 03 listed companies, ranked in descending order, and selected the first 03 to build the investment portfolio.
Among the most important conclusions, the portfolio of the first ten companies found that the Sharpe ratio for the technical portfolio of the selected banks is (-0.30), which is less than the Sharpe ratio for the market portfolio (2.22E-30), which indicates the importance of technical analysis for making the investment decision according to these results for these banks. . That is, the return or investment during this period 2332-2323 was not feasible because of the events and crises that passed and were affected by the banks, which led to a decrease in their returns, which amounted to (-0.33560130) for the first ten companies, and the return for the market portfolio amounted to (3.220623202) and its low risks, which amounted to ( 02.3622205), while the risk to the market portfolio was (036.0302022), and thus the technical analysis proved that, through the Sharpe ratio, investing in this period is not profitable.
The most prominent recommendations of the research came to the need to use technical analysis indicators for the investor who wants to maximize his returns, and rationalize his investment decision after he has finished the process of the basic analysis, since technical analysis alone determines the timing of buying and selling the stock and achieving capital returns resulting from the difference between the purchase price and the selling price, while the analysis determines The basic value of the stock through the returns that it will achieve in the future, and therefore the use of this method will enable the investor to determine his investment decision at the right time and achieve more returns

The research aims to identify the impact of human resource management practices on organizational prosperity. Through the interviews that the two researchers conducted with managers and assistants in (Wasit Governorate Diwan) and explained the real problem that the bureau suffers from, which is weakness in the dimensions of (human resource management practices) planning, employment, training and development, compensation and lack of interest in the dimensions of (organizational prosperity). Using the descriptive analytical approach, a questionnaire was designed to collect the necessary data. The questionnaire was distributed to the research sample consisting of (department managers, department officials, employees) and the two researchers distributed (071)A questionnaire directly on the sample in proportion to the and in an effort, and in (21) sections of workers in (Wasit Governorate Office) according to (Stephen Thompson) equation, where (01) invalid questionnaires were retrieved Therefore, the total number of questionnaires is (063) ready for statistical analysis, i.e. (90) of the total number. To test the research hypotheses, the researchers used a number of statistical methods, including: simple and multiple linear regression coefficient, and the statistical program (SPSS.v21) and (AMOS.V26) program were relied on to determine the results. The research reached a number of results, the most important of which was the presence of a positive and statistically significant effect of the independent research variable (human resource management practices) on the dependent variable (organizational prosperity), that is, the administration (Wasit Governorate Office)

The current research deals with the crisis of the COVID-99 pandemic and its effects on the various accounting aspects (recognition, measurement, and disclosure) and the implications of those effects on the financial risks of companies listed on the Iraqi Stock Exchange in its various sectors. In the context of this problem, the research aimed to assess the accounting effects of the Covid-99 pandemic, as well as assessing the financial risk ratios in light of these variables. Therefore, the quantitative descriptive approach was adopted in evaluating the research variables., while the inferential approach based on statistical analysis was adopted in testing the relationships between those variables, as the checklist was adopted to collect data on the type and size of the effects of the pandemic in the accounting aspects, while the primary data on the risk variable was collected based on the financial reports of the research sample companies for the period ( 2399-2329) which represents the time period before and after the outbreak of the pandemic. While the research community was represented by companies listed on the Iraq Stock Exchange, which amounted to (931) companies as at the end of 2329, and (51) companies were selected as a sample for research representing all market sectors, after excluding suspended and newly listed companies for which there is insufficient data. Therefore, the actual sampling rate was (15:).The research concluded that the pandemic left many problems on the activity of most companies, which affected their profits, cash flows, and financial positions, and the research reached several recommendations, including those that require the preparers of financial reports to respond to the instructions and recommendations issued by the regulators of the profession and make the appropriate adjustments and disclosures necessary to confront the effects of the pandemic and develop Proactive solutions that can be applied to all aspects of the accounting work in order to rationalize the decisions of the users of the financial statements.

This study addressed the role of the use of information technology in the development of banking technologies to promote the sustainable development of the Iraqi banking sector during the period (2374-2327) in theoretical framework , Where it is considered information technology is an important element in the integration and progress of banking activities through what the world is witnessing today a new reality characterized by speed and change as a result of the developments that the economy has gone through, especially the revolution of information technology And communications that have led to increased interest in modern financial information in order to develop technologies and banking service and deliver them to the customer, Support digital financial inclusion in banks where most banks seek to use these modern technologies as a way to win banking competition Building a banking strategy aimed at diversifying banking services, helping financial institutions who want digital payments gain new business intelligence, protecting users\' digital data and ensuring the safety of their money, It also provides people who were previously deprived of banking services with the ability to save, make payments and reach the customer\'s wish, as a high level of quality sustainable development cannot be achieved without the effective use of information technology, particularly financial technology, in the banking sector. The inductive approach, and the analytical descriptive method of data, were used in the study by adopting one key indicator to measure the level of digital financial coverage of these banking technologies in Iraq, It is an indicator of the level of access to financial services . The research reached a set of conclusions, most notably the development of Information Technology and its transformation into a sustainable competitive advantage on the one hand and increasing the growth of the work of modern banking technologies in banks through the use of digital financial inclusion on the other hand , The research focused on several recommendations, the most important of which is the need to develop infrastructure represented by banking technologies in order to promote sustainable development And to improve economic growth so as to be able to provide the best banking and financial services to the Iraqi banking sector.

The study seeks to determine the level of impact and the nature of the relationship between the flexibility of working hours in achieving the quality of career life in its dimensions (organizational culture, occupational safety and health, supervision and participation, job satisfaction) at the researched university. The study starts from the problem of what is the level of interest in the quality of career at the university in question. The study community was represented by the faculties of the Iraqi University (medicine, dentistry, engineering, law, administration, economics, literature, education, media and Islamic sciences). The sample was randomly determined, and their number reached (248) teachers out of (932) students at the Iraqi University. And the data was processed statistically through statistical analysis programs (AOMS.V.25, 25.SPSS ) if a number of statistical programs in the field of descriptive and analytical statistics were used in the analysis. The study reached a number of results, the most important of which is the existence of a correlation and effect between the flexibility of working hours and the study variable (quality of work life). before it.2. It is necessary for the researched university to pay attention to the quality of career life as much as possible, which motivates the employees to work diligently and encourages them to innovate in order to improve the level of performanceof work life.

The research aims to test the effect of ethical leadership through its dimensions represented by (fairness , Power sharing, Role clarification, People Orientation, Integrity, Ethical guidance) on job Embeddedness through its dimensions represented by (Fit , Links, Sacrifice). To achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of workers at its different administrative levels (middle and lower) in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works.The researcher distributed (243) questionnaires in the ministry to the researched sample, and (294) questionnaires valid for statistical analysis were returned from the original population of (2322), and in order to process the data, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient, regression coefficient) using the statistical program (22.spss) and (22.Amos), and the most prominent results of the research were,Ethical leadership and its dimensions, with a moral significance,affect inJob embeddedness in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works

The study aimed to track the impact of the financial deepening on the economic growth of Iraq for the period (4002-
4042), as the Iraqi economy has witnessed great transformations, perhaps the most important of which is the liberation of the Iraqi banking sector, and the transformation of the Iraqi economy from the planned economy to the market economy after 4000, and the subsequent problems in the economy In addition to the changes in the Iraqi market for securities and its integration with developments in the global financial markets, the problem of the study lies in the decline in financial deepening in Iraq, which was reflected on the role of the banking sector in raising the rate of economic growth. The study relied on the Autoregressive Distributed Slow Periods (ARDL) model for quarterly data to show the effect of the explanatory variables represented by (liquidity ratio, credit granted to the private sector, net interest rate margin, trading volume, stock turnover rate) on the dependent variable expressed in the output The local total at constant prices, and tests were done by Eviews20 program, and the results of the unit root test showed that the time series in most of them stabilized when taking the first difference and the level The stability within the permissible limits, and that there is a long-term equilibrium relationship between financial deepening and economic growth, and the study found that the indicator (trading volume, stock turnover rate, and net interest rate margin) has a negative impact, while the indicator (liquidity ratio, credit granted to the sector) private) has a positive effect.

The research aims to highlight the role that investment portfolios play, improving the economic situation, companies and individuals, given that the governor exercises its activity in an environment that is witnessing new and accelerating changes, the most important of which is the Coronavirus COVID-21 & Omicron crisis, which governs investors to gain experience for effectiveness and a group of investment and mental projects has been established Investment in a group of investment projects, sanctions in investment, and penalties in investing in investment investments, And that the investment portfolio is an important and key factor for the success of the investor, especially by being discharged from several tasks that were previously occupied by him, as the scope of their dealings is limited to some countries and companies, which is still at the beginning despite the huge number of prepared programs that have not yet known the light, and he must create appropriate conditions to activate these Portfolios, developing new creative solutions to increase revenues and diversify portfolios, employ specialized competencies in this field, and continuously strive to develop, improve and diversify them as an area of excellence and work to meet the customers\' desires to ensure the preservation and continuity of the capital and increase in the revenues for the investor.
There may be a fundamental need to rethink the strategy of building and distributing assets for the investment portfolio, as alternative investments such as futures and futures, high-risk funds, real estate, commodities, precious metals, and inflation-protected assets have become common additions to balanced investment portfolios.

The digital economy is linked to the extent of the development of information and communication technology and the ability of the government to develop plans and strategies that are appropriately employed to achieve its desired goals, as the digital economy is one of the modern economies that require advanced digital infrastructure, e-government, and smart cities. The UAE government has been able to lay the basic building blocks and pillars of public policies in line with its development vision and its ability to adapt to digital transformation with its advantages and capabilities that contribute to attracting foreign direct investment and striving for the UAE to be an incubator for major foreign companies, especially the pioneers in the field of information and communication technology—considering its tendency to adopt digital platforms and applications in all areas and sectors of the state and its official dealings, as well as the government’s announcement to embrace artificial intelligence in the year (7302) in all fields and completely, in the framework of keeping pace with global developments and to have leadership in the areas of innovation, research and development, to achieve transformation The successful digitization of its various economic sectors

Segmented regression is one of the statistical methods that are used to represent and model phenomena that go through several transitional stages. The basic concept of segmented regression depends on the presence of a certain point in the explanatory variable called (change point), and this point is shared and continuous between the ends of each two Consecutive transitional stages.In this research, the segmented regression model with multiple change points will be dealt with. the maximum likelihood estimator (MLE) and the two methods of robust repetitive weights (IRWm), (IRWs) will be used to estimate the model parameters and change points and then compare between these methods to choose the best method between them.A simulation process will be created with several scenarios, with different sample sizes and contamination rates (Outliers values) (15:, 13:, 5:, 3:) to Procedure the comparison process and find the best method for estimation.The simulation results, after completing the comparison process using the comparison standard, mean squared error (MSE), showed the efficiency of the Iterative Weights method (IRWm) when there were contamination rates in the data, and the efficiency of the maximum likelihood method (MLE) when the data did not contain any contamination

This research aims at a statement of sensitive marketing role in the perceived image of the customer. and given the importance of these two variables in the marketing of consumer goods and services. especially in the field of nutrition. Sample views were taken from the pioneers of first class restaurants in Baghdad. The processing and analysis of data obtained through the questionnaire prepared for this purpose is used using two SPSS and AMOS statistics. 101 respondents were polled. as well as personal interviews.
The search reached a range of conclusions. most notably that all the dimensions of sensory marketing had had an effective and fundamental link in customer behavior. the research then concluded a number of recommendations. most notably the company\'s focus on sensory marketing. as well as the opening of many communication channels with customers and considered active partners at all stages of service.

this reached aim to measuring the role of layout to achieve a job satisfaction in the General Company for Electrical Industries the data of this study was collected through a questionnaire,distributed to (88) respondents from department and divisional officials and a number of employees with technical and engineering specializations .The descriptive analytical method was used to reach results, the SPSS v 23 programs was used to analyzing the data of the responses for this reached sample and testing the two main hypotheses using a number of statistical indicators. The most prominent of conclusions of study is the existence of a correlation and influence relationship between layout and job satisfaction, and that the closeness between departments is one of the most influential dimensions of internal layout in achieving job satisfaction, which confirms the need for great attention to this dimension.The research also reached the most important recommendations, including increasing the interest of the company\'s management in the dimensions of the internal arrangement represented in( flow clarity , closeness among depts , vocational safety , spaces use) Especially after closeness among depts because of their positive and significant role in achieving job satisfaction for workers and thus improving productivity.

The research aims to study the obstacles of tax accounting in trading digital currencies in Iraq, and the mechanism of tax accounting by reviewing some international tax systems, where the research sample was chosen to include a number of employees (the General Authority for Taxes, and those interested in trading digital currencies), and a questionnaire was developed and distributed to A sample of (93) individuals, male and female, of various academic qualifications, from which (86) questionnaires valid for analysis were retrieved. In order to process the data, a set of statistical methods were used, most notably the arithmetic mean, standard deviation, correlation coefficient (spearman) and regression coefficient using the statistical program (spss). The research concluded that there is a correlation and a positive impact of the obstacles of tax accounting on the trading of digital currencies, but the most prominent recommendations are the need to reconsider the income tax law No. By taking advantage of the global tax systems to deal with cases of tax accounting for such transactions in the future..

The research aims to demonstrate the effect of the auditor\'s professional skepticism on the possibility of disclosing secret reserves and its reflection in reducing the detection risks . The descriptive inductive approach was used in presenting and analyzing the research variables in their theoretical framework, based on books, research and previous studies published in relevant periodicals and websites. Adequate understanding of the importance of practicing professional skepticism by auditors at all stages of the audit process helps them to fulfill their responsibility in expressing a neutral professional opinion about the fairness of the financial statements in light of the results reached and in order to activate the role of professional skepticism for the auditor in disclosing secret reserves. And to reduce the detection risks, the researchers recommended the need to support academic studies, spread awareness about the concept of professional skepticism, and provide adequate guidance to auditors on how to practice professional skepticism and how to know the issues that require the exercise of a higher level of professional skepticism