JOURNAL OF ADMINISTRATION AND ECONOMICS

This study focused on the role of e-learning and its impact on academic performance, which has become the primary concern today in light of the face of the most severe health epidemic ravaging the Earth , which has claimed hundreds of thousands of people , namely the (COVID-19) epidemic . This study focuses on what the academic performance inputs provided for the e-learning outcomes represented by infrastructure , computer use skills , content , and independence using modern technology . The researcher used a set of statistical tools and methods represented by confirmatory factor analysis , the reliability coefficient , the arithmetic mean , and the standard deviation , in addition to several other measures that will be mentioned later in detail. The researcher sees the entire literature on the subject throughout our research. The sample included one of the most important Iraqi universities in Baghdad, which is Al-Mustansiriya University , where the researcher reviewed a set of conclusions to advance the academic reality in light of the available technology available to the student, professor, and administrative body. E-learning shortens the geographical spaces between the student and the professor. Students experience great discomfort due to the constant power outages during e-learning. Students are ready to learn the necessary skills required to succeed in e-learning. It has also been noted that the teaching staff at Al-Mustansiriya Friday is keen to continuously improve its performance. There is substandard attention from department heads to the proposals presented by faculty members related to the quality of educational performance. If this technology is exploited correctly and the strategic goals of the university reality are drawn , it will achieve a revolution in the reality of e-learning. It will save the difference in effort and time and will geographically shorten the time and distance to deliver the scientific method under certain supervision that will be established as a scientific basis for following up on the matter.

Given the rapid developments and successive changes as a result of the increased need for information that helps and contributes to decision-making , the research aimed to determine the extent of the degree of job commitment in the public administration of Anbar Governorate, and to analyze the nature of the relationship between the dimensions of productive management and job commitment . The research found that the public administration in Anbar Governorate practices the dimensions of job commitment , as the arithmetic means ranged between (2.7) and with a standard deviation of (0.4). The research also found that the dimensions of productive management represented by (ideal influence , inspirational motivation , intellectual consultation , and individual consideration) affect Significantly job commitment , as the arithmetic means ranged (from 2.8) and standard deviation (0.4). The research recommends the necessity of facilitating the adoption of policies for delegating authority to empower administrative leaders , motivate employees , and pay attention to forming administrative frameworks that take productive management as an approach to work practice , which will have a positive impact on achieving organizational justice.

Through the research , the researcher aims to determine the role played by industrial product pricing as an independent variable represented by its dimensions (pricing based on demand) in applying entrepreneurial marketing practices as a dependent variable represented by its dimensions (risk acceptance , innovation) , as the marketing and administrative challenges experienced by industrial organizations in Iraq There have become many, in addition to the rapid technological development that the world is witnessing and the diversity of customers’ desires and preferences , which has led to the necessity of breaking out of the traditional marketing style and searching for something new in the marketing field that can bring many advantages to companies , the most important of which is achieving profits and gaining the largest possible market share. Adopting a pricing method based on demand correctly allows the organization to exploit market opportunities and not waste resources. This is because studying demand accurately allows the organization to avoid the mistake of producing in large quantities that are not proportional to the size of future demand. The importance of the research is gained through the clear fact that the reality of the industry in Iraq is going through a difficult period , especially from the marketing side. For example , research through the researched community and the researched sample represented by the General Company for Battery Manufacturing to provide support for the marketing management and revitalize the industrial reality in Iraq. The researcher chose the purposive sample . (71) questionnaire forms were distributed to department heads and their assistants, division directors and their assistants , as well as to the director commissioner and his deputy , in addition to personal interviews .
The Statistical Program for Social Sciences (SPSS v. 26) was adopted to measure and test hypotheses , and Microsoft Excel was used.
A set of conclusions and recommendations were reached . The most important conclusion is that entrepreneurial marketing is considered one of the modern and important topics because it possesses the elements that support the company and achieve its position in the market . Adopting it requires that this company carry out its work in a way that makes it focus on the customer. As for the recommendations , the most important is attention. To a greater extent , all types of risks to which the surveyed company is exposed through continuous follow-up work and taking the steps represented by risk assessment , risk analysis , and how the risk can be controlled in order to benefit from the risks and reduce them.

This research aims to determine the nature of the role of servant leadership and its impact on enhancing organizational commitment at the Ministry of Higher Education and Scientific Research . The problem of the research is to enhance the organizational commitment of the workers in the research sample , as it is formed . The importance of the research arises from the necessity of studying servant leadership for its effect in motivating workers towards organizational commitment . This is reflected in improving performance , and the research objectives are characterized by testing and determining the level of influence of servant leadership on organizational commitment . The research was applied in the office of the Ministry of Higher Education and Scientific Research as a field of application . The total population represented by employees was (1000) and the random sample was (280) employees , and the questionnaire was adopted as the main research tool for the variables and sub-dimensions , which was prepared based on some ready-made standards after subjecting it to validity and reliability tests . The program (SPSS Var.23, SMART Plus) was used to analyze and test hypotheses and obtain results . The researchers reached . Some conclusions , the most important of which is that the more leaders adopt the servant leadership style at a high level , the more influence they have on employees toward organizational commitment , and that most leaders do not adopt the servant leadership style , either because of their newness or because they are convinced not to adopt this style .

The research dealt with a conceptual presentation of electronic payment technology and its means , with an explanation of the justifications for the global shift towards this technology , its explanations , and the developmental and economic importance it carries , and its analysis , and then presented the development and economic opportunities resulting from the adoption of these technologies as a society and institutions in some countries of the Arab region that have succeeded in the shift towards digitization. The payments sector and its comparison with Iraq until the year (2021) , arriving at diagnosing and analyzing the challenges that stand before Iraq in the process of digital transformation in electronic payment methods. The research reached a set of conclusions , the most important of which was that the Iraqi authorities concerned with digital transformation should face there are existing challenges represented by three aspects. Challenges (cyber , technical , and psychological). The research also reached several recommendations , the most important of which is that to control the most important national challenge facing this transformation , which is the security of personal information , the matter requires the Ministry of Higher Education and Scientific Research to expand the creation of departments (for cybersecurity). Universities with technological and engineering specializations in all governorates will work to prepare national human resources specialized in this field.

Many researchers are interested in semi-parametric methods , which combine parametric and non-parametric methods because they provide a more advanced level of statistical analysis that can be used to achieve high-level estimators . The importance of the research appears through the comparison between the two semi-parametric estimation methods and the use of the semi-parametric partial linear regression model . Two estimation methods were used , namely the Spykman method (PLMS) and the principal components regression method (PCR) , using the simulation method and with different sample sizes (128, 256, 512) and different variances , which are (0.5, 1, 2) , and through the simulation results it was concluded The researcher concluded that the best method is the principal components regression (PCR) method , which outperforms the Spekman method (PLMS) when the number of variables is eight variables and when linear , quadratic , and exponential smoothing functions are used.

The Iraqi economy depends on foreign trade to meet local demand for goods due to the increase in public consumer spending linked to rentier oil revenues and the inability of the production system to keep up with this demand. Because the elasticity of government consumer spending is high in the direction of an increase in the level of public revenues and low in the direction of a decline in the level of public revenues , this is reflected in the form of a deficit in the trade balance , and this deficit is caused by an imbalance in government spending , with government consumer spending occupying the largest proportion compared to investment spending and the trade balance due to the dominance of exports from crude oil , which is used to finance public spending in exchange for diversification of imports. The study aims to measure and analyze the impact of government consumer spending on the trade balance by adopting the analytical and quantitative method using the vector error correction model (VECM). The study found a long-term relationship between the study variables.

One of the most important effects of economic diversification in the Arabian Gulf region is the elimination of the “unilateral economy ,” which depends on the oil sector. Therefore , to implement economic diversification, it is necessary to provide diversification bases , including the surpluses available in the various economic sectors , as well as the availability of material , human and technological resources to achieve this diversification , as well as encouraging foreign investments and relying on Gulf economic expertise. To diversify the economy in the Arab Gulf countries , it is necessary to exploit crude oil , filter its derivatives , and work to develop other economic sectors so that they support the oil sector in supplementing the state budget .

This research aims to know the role of the characteristics of experience, position, and auditor fees and their reflection on the quality of auditing in companies listed on the Iraqi Stock Exchange. For this purpose, a sample of 33 companies was selected from the companies listed on the Iraqi Stock Market, and by referring to the Central Bank. Al-Iraqi used the audited financial statements of these companies for the period from 2015 to 2020. In order to achieve the research objectives, a set of hypotheses were formulated, and the modified Jones model was used to determine the total accruals, which are an indicator of audit quality, and to test the research hypotheses, a multiple regression model was used, This was done by adopting the statistical program STATA, version 12, and the results showed that as the auditor’s service period increases, the quality of the audit increases. Also, the auditor’s fees and the auditor’s experience in the industry, which are important indicators for measuring audit quality, have a positive and significant impact on audit quality.

Coronaviruses are a widespread family of viruses that may cause illness in humans and animals. Many of them are known to cause respiratory infections in humans and their symptoms are (fever, dry cough, muscle pain and aches, sore throat, diarrhoea, and loss of sense of taste or smell). Some symptoms are severe, such as difficulty or shortness of breath, chest pain, and inability to speak or move. (The research aims to use some intervention variables to determine the effect of vaccine doses on Corona disease. The data on which the study relied is a time series representing the weekly rates of numbers Deaths (3/4/2020) until (12/19/2022) weekly data were recorded through the daily bulletins announced by the Ministry of Health, and (146) views were obtained, which represent the number of deceased. It was concluded that the appropriate model to represent the number of deaths due to the Coronavirus is the model for the second variable. Also, the second intervention variable has a strong effect on the number of deaths. This means that the effect of the intervention for this variable begins two weeks after taking the vaccine and continues.

The research aims to study time series with high volatility (volatility) , in which the problem of autoregressive conditional on the heterogeneity of variance in the case of intermittent distributions , that is when its observations have integer values . The INGARCH model was studied when the series follows the Polya distribution , which was Studying the model theoretically and practically , and then estimating the model parameters using the maximum likelihood method (MLE) , and in the applied aspect , data on the number of transactions of the Sumer Commercial Bank in the Iraqi Stock Exchange was used , where the presence of the ARCH effect was tested using the Ljung - Box Test and (ARCH Test) It became clear from the two tests that the data suffers from the problem of heterogeneity of variance (ARCH) , and finally it was concluded that the model that explains the fluctuations in the number of transactions of Sumer Commercial Bank is the INGARCH (2.0) model , based on the results of the two standards AIC and BIC .

The modern technological developments taking place in the business environment and the increasing intensity of competition have prompted banks to adopt modern methods that contribute to improving the level of quality of banking service by providing the best banking services at a high-quality level that achieves customer satisfaction . This enhances the competitive position through banks’ interest in auditing banking operations and data and increasing time . By employees for daily reconciliation processes working to maintain internal equipment to reduce daily errors and working to develop different policies and strategies to price their services to maximize the bank’s profits . The problem of the study was embodied in the lack of an effective system for measuring evaluation costs in banking organizations despite the importance of costs associated with quality , measuring and determining the evaluation costs are not accurate and an appropriate price for banking services is not determined . The study aims to determine the evaluation costs and show the impact of the costs of the quality of banking services in pricing services . As for the research sample , Rafidain Bank (General Administration) was chosen for the period (2017-2021) , and the researcher tended to follow the descriptive approach and the analytical approach to study the theoretical and practical framework for evaluation costs and pricing services in the bank . Among the most important conclusions reached by the researcher , the lowest costs in evaluation costs are the matching costs , i.e. , the lack of staff time to match daily transactions , and pricing was not done according to cost. As for the most important recommendations , pricing services according to their costs and increasing Paying attention to the costs of compliance , i.e . increasing the time allocated by employees .

The market value of a stock is one of the most important values around which most financial decisions revolve. Therefore, the interest of specialists in the subject of analyzing the market value of stocks has increased, which has occupied a large part of the debate about choosing the appropriate analysis method, especially after the crises that the financial markets have faced in recent years, and this has generated several models. Theories attempted to analyze stock prices, which in turn produced different results, each according to the method of analysis. The main thrust of the study lies in using the maximum value theory, as it is considered one of the modern analytical methods for analyzing the market value of stocks, which can detect extreme events and deal with them. The study aimed to discover the maximum values using this theory in the Iraqi Stock Exchange, and based on the problem of the study, which was represented by the question: The extent to which the maximum value theory is possible in discovering the maximum or extreme values in the market values of company shares. The main hypothesis was developed, which is that maximum values appear. (Extreme) High or low in the market values of shares of companies listed in markets with weak efficiency. To achieve the goal of the study, three companies listed in the Iraqi market were selected, based on daily stock prices for the period (2017-2021). The study recommended the necessity of realizing the importance of the maximum value theory as one of the analysis tools capable of responding to and dealing with extreme events that appear in crises. It also recommended not neglecting extreme values because of their significant impact on the analysis and decision-making process.

The research aims to verify the extent to which companies have opportunities to achieve organizational success by being able to deal with environmental changes responsively or proactively . The problem of the research crystallizes in the weakness of mechanisms and indicators for determining clear and precise standards for tourism companies that are described as organizationally successful , and the limitation of most studies to studying the impact of characteristics . The personal impact of the management team on achieving organizational success , and the research sample represented (204) views from international management teams in tourism companies in the city of Baghdad . Their opinions were surveyed according to a questionnaire prepared for this purpose , and the obtained opinions were analyzed in statistical analysis programs (SPSS) and (AMOS) . One of the most prominent results is the weak interaction of company employees with electronic reservation programs and other digital mechanisms , and the work is limited to a limited range of mechanisms and technologies , while tourism companies globally have become one of the organizations that most absorb the outcomes of modern and advanced technical processes . The most prominent recommendations are summarized in the need for departments in companies to Tourism seeks to establish an internal organizational culture built primarily on a state of cooperation and the dominance of a work spirit based on self-denial and joint work in all details . The independence of departments in tourism companies does not mean that work is carried out according to a state of estrangement among its employees .

A discrete two-parameter Fréchet distribution corresponding to the continuous Fréchet distribution is introduced and derived by using the approach of discretization of continuous distribution functions . The Survival and Hazard functions of the proposed distribution were also found and examined . Two methods were discussed to estimate the parameters , Maximum Likelihood and the Bayesian method , and then compare the performance using the simulation method . In addition, the compatibility of the proposed distribution was investigated through real data , and then the estimates of the survival and Hazard functions were reached . The superiority of the Bayesian method in data modelling was shown .

This research dealt with one of the types of studies proposed by Box-Jenkins, which is the ARMA (1,1) mixed model. Which affects the handling of timelines, whether they exist or not. It was identified with the indirect model with the non-normal distribution, and the Laplace distribution was one of the members of the masses. It touched on the most important topics targeted by the model, as the parameters of the ARMA model (1,1) were estimated using the MLE method. In the side application, a set of real data was analyzed, which represents a number of new data different according to the months from 2015-2022, and they determine the distribution of the main data and verify the interception of the tree, and in the diagnostic model it was found that the appropriate model is ARMA (1,1) .

This study aims to get to know the extent to of non-governmental organizations apply Operations Research in solving problems and making decisions, and sources of knowledge of these methods that are practiced in NGOs, in addition to identifying the obstruction and encounter problems the use of Operations Research in make-decision in NGOs.
We noted that the knowledge of operations research among employees in civil institutions and the extent of their application is below the average, and it seems that there is a need for more effort in defining operations research and its applications and that education and self-interest between workers is one of the main ways to obtain science of operations research in make decision. the study came out with several recommendations, the most important is that it is necessary to work on developing awareness of the importance and advantages of using operations research in making decisions and that workers in civil institutions need training through organizing training courses. More attention must be directed to the operations research in Related colleges, institutes and academic institutions.

The study aims to investigate the impact of corporate governance in the application of the financial standard for sustainability accounting FNO 101 . To achieve this aim , the study follows the descriptive analytical approach using the statistical package for social sciences (SPSS) in analyzing data and testing hypotheses . A questionnaire was determined and distributed for 30 practitioners of which 28 were valid for analysis . The most important conclusions were that governance mechanisms contribute to improving financial performance , which improves the quality of financial reporting to enhance confidence in financial statements through the application of governance indicators according to (GRI) standards . In addition, the application of the financial standard for sustainability accounting FNO 101 contributes to improving the financial performance of commercial banks listed on the Iraq Stock Exchange . One of the most important recommendations was the need for the economic entity to adhere to the application of governance rules and the application of the financial standard for sustainability accounting FNO 101 and to deepen and develop concepts , by holding specialized training courses for their employees , and to increase the level of disclosure and transparency in financial reports , and to make them available to all stakeholders to give shareholders and investors security for their money invested in this entity work to disseminate the concept and culture of governance and the financial standard for sustainability accounting FNO 101 in a wider way to all relevant parties, and to issue bulletins and instructions that reflect their concepts and applications .

Buzz marketing is one of the modern marketing methods that have begun to arouse the interest of researchers to know its effects , whether on the organization or customers . This study aims to reach a better understanding of buzz marketing ; Therefore , three techniques by which this technique can work have been presented. Then the study suggests a measure to identify the level of buzz marketing in business . The techniques and the questionnaire were presented to a scientific committee composed of experts in the field of marketing management to test the validity . The scale was practically tested by a sample of (208) bloggers who became known and have good popularity in social media . After collecting the answers of the sample members and analyzing them in statistical programs -SPSS V.23 & AMOS V.23- to conduct tests to ensure the accuracy and reliability of the scale , this study presented a 10-item scale that could be used in future studies dealing with buzz marketing .

The aim of this research is to learn more about cyberloafing and organizational commitment and how it affects employee performance.
The community in this study consists of employees, Masters, experts and specialized bodies from Al-Mustansiriya University from all departments.
This research is a descriptive correlation research method.
To collect data, a questionnaire consisting of 50 questions was used, which was collected for (270) administrative and academic employees who use the Internet and computers, and the Likert 5 coding option was also used.
It is essential to allow the employee to rest and participate in competitive activities.
Employers who abandon Internet services such as web browsing and social networking will see an increase in the work processes and efforts of their employees.
It is concluded from this that The effects of CYG on organizations can range from partial distraction for employees, to a serious waste of company resources.
Our study suggests that if an employer wants to reduce employees' CYG behaviour, it is helpful to pursue strategies that counter their ability to deceive others.
Focusing on responsibility and punishment deters them from this behaviour.
Management can tell employees that all their online activities are being monitored, but beware that such monitoring may violate employees' privacy, creating an undesirable work environment.
The CYG phenomenon is not evil. Surfing the Internet at work can have a positive impact on employees' emotions, as it allows them to relieve work stress.
It can also support productivity in some cases, by providing rest periods for employees that enable them to regain their focus and activity.
While employees allow themselves to engage in some online activities during work hours, work may also extend beyond their desks into their personal lives.

This systematic literature review delves into the effectiveness of carbon accounting as a means of reducing greenhouse gas emissions . Synthesizing recent research findings , it scrutinizes the mechanisms by which carbon accounting practices contribute to efforts in emission reduction . By examining a diverse array of studies , this review offers insights into the efficacy of carbon accounting strategies in different sectors while identifying crucial challenges and opportunities for future implementation .

Brilliant leadership plays an important role in the interaction between employees and the work environment in the organization. Being a motivator to perform work well in line with the organization’s goals through the three behaviors (open, closed, and flexible), In addition to the impact of using these behaviors in its investment and exploratory activities in achieving strategic superiority, Because of its ability to reduce the decline in employee performance, improve productivity, and solve problems that occur during work,Therefore, the need emerged for skilled leadership with its three behaviors in managing work in order to enhance the organization’s position Strategy and facing challenges, as well as sustaining competition with similar organizations in the work environment,And identify proposals that seek to achieve the possible benefit of skillful driving behaviors with the aim of providing A knowledge base, a roadmap, and future support to guide employees to implement the drawn-up plans and achieve their goals.

Discriminant analysis is regarded as one of the significant procedures in multivariate statistical analysis, which is concerned with how to distinguish or separate two or more groups based on certain standards that are similar in some characteristics, where each individual or observation belongs to the correct group through the use of the discriminant function. It is, i.e. the discriminant function, a linear combination of variables and is relied upon for the purpose of prediction and classification for new observations of one of the groups, which provides us with an integrated estimate of the efficiency of the classification rules and must give the least probability of classification error in order to obtain the best results.