Al-Rafidain University College For Sciences

Time series analysis is one of the important topics in explaining the phenomena that occur during a certain period of time. The goal of this analysis is to obtain a description and construction of a suitable model in order to give a clear future picture of the studied time series. Time series is the most important tool used in building, estimating and predicting different phenomena. Financial sustainability is the situation in which the state is able to fulfill its current and future obligations without changing its policies, as it is considered one of the most important problems facing the fund due to the high numbers of out-of-service employees and the high numbers of retirees, which causes an increase in the size of retirement and social security fund expenditure and the fund's dependence on the revenues of subscriptions that It is almost completely relied upon in the fund’s financing. The characteristics of time series, co-integration testing, and the Vector Error Correction Model, and then the comparison through criteria, Sum Square Error Root Mean Square Error was used to find the best model of exponential preamble to predict future values, as it was found that the time series (expenditure and revenue) were static after taking The First Difference according to Augmented Dickey Fuller. The research concluded that the optimal slowdown period is the third period, depending on the Akaike Information Criterion. The Johansen - Juselius test indicated that there is a long-term equilibrium relationship between the variables and there is a vector relationship from revenue to spending according to Vector Error Correction Model because a parameter Correcting the error limit is negative and significant and that the vector model for correcting the error between the expenditures and revenues of the fund is free from the problem of serial correlation and free from the problem of inconsistency of variance, and the best model for predicting the research variables is the introduction of the Holt's double exponential smoothing trend because it gave accurate results close to real values.

The estimation of statistical parameters for multivariate data leads to waste in the information if the missing values are neglected, which will subsequently lead to inaccurate estimates. Therefore, the incomplete data must be estimated using one of the statistical estimation methods to obtain accurate results and thus obtaining good estimates for the parameters.
The aim of this paper is to estimate the missing values for the multivariate skew normal distribution function using the Expectation Conditional Maximization (ECM) algorithm. After estimating the missing values, the parameters are estimated using Maximum Likelihood Estimation (MLE) with the Newton-Raphson algorithm, as well as using the Genetic Algorithm (GA). Using simulation, the Mean Squared Error (MSE) was calculated to find out which method is the best for estimation by comparing the two methods using different sample sizes (400, 600, and 800). The (GA) that is based on the (ECM) algorithm to estimate the missing values proved to be better and more efficient than the (MLE) method in terms of the results.

Both products or services organizations work in high level competitive world. To be in a leading position in global market, a company must develop new models and new approaches in its processes’ performance. Therefore, manufacturing organizations started to apply the Agile Manufacturing approach which implements manufacturing strategy on the organization level (Level Manufacturing Strategy) to produce new products for a rapid changing market, which reflects the capacity of the organization to strive in the competitiveness environment that is governed by continuous change.
This study includes two sections: theoretical and applied sections. which with regard to accelerated manufacturing in basic elements and the (5Cs) under which this approach is implemented, and the association of accelerated manufacturing with the production flexibility to achieve the company's competitive advantage, have been reviewed in the theoretical section. While the practical section included the use of case study method by adopting checklist approach to measure the size of the gap for testing the level of service provided at the Inter Hotel and to diagnose the most important obstacles that tend to occur in the accelerated manufacturing approach. So, the researcher used a checklist to measure a gap size to the second variable (competitive advantage) to diagnose the competitiveness level of the Inter Hotel among other hotels. It appears that there is no database used in the hotel to analyze the gaps in performance level, so the hotel doesn’t have a future vision to make plans by top management to attain the competitive advantage. The most important recommendation of the study is to have work team specialized in operations management in place to promote work styles based on quality management to raise the performance level in the hotel.

The construction laboratories are one of the most important foundations for assessing conformity of materials and construction clauses with the specifications, which occupies the fore position in the implementation of infrastructure projects according to the requirements of the beneficiaries. Fulfilling this conformity requires knowing the scope of documentation and application of the ISO 17043 specification and measuring its gap. This research was prepared where the case study method and checklist were used in accordance with the requirements and clauses of the researched standard, which consisted of two requirements and twenty-five sub-clauses. Twenty-five questions were prepared in accordance with the sub-clauses of the standard as well. A number of statistical methods, which include the mean, frequencies, percentages, and the Ishkawa chart were used in the analysis of the results. The results of the research included a gap in the documentation and implementation of the ISO 17043 standard by (53.6%), as well as a gap was calculated for the technical requirements by (56%) and a gap in documenting and implementing the requirements of the management system by (52%). The research concluded that the application of the researched standard helps in measuring the performance of the researched laboratory, comparing its results with the results of other laboratories, and identifying opportunities for improvement and development through the use of a proficiency testing program supervised by a team or providers of proficiency testing. The research is considered a scientific tool in how to assess the reality of laboratory performance in terms of examination or calibration or measurement and comparing its results with the number of its tests and their deviations or with the results of other sober laboratories.

The increase in population led to a great demand on natural resources and their consumption due to dependence on fossil fuels to provide energy, which made the world try to solve these problems in all fields and within these areas was architecture because of its direct or indirect impact on the environment, whether during its construction or occupation or renewal or its demolition then after. Green buildings is new trend in construction which try to construct buildings that respect the environment and reduce its need for energy consumption. Several evaluation systems are used for green buildings evaluation divided into categories containing international and local standards and adopt several levels corresponding to grade points to award certificates indicating the classification. The code of Iraqi Green architecture was the first of the local attempts. As it will be presented, global systems (the British Prime System and the American LEAD System) and Arabic system (the Qatar Comprehensive Sustainability Assessment System, the Egyptian Green Pyramid Evaluation System and the Cedar System for the Lebanese Buildings Assessment), categories and the importance of each category and levels of certification will be discussed and its architecture compared with the Code of Iraqi Green Architecture. Therefore, our research aims to identify common standards and differing standards between global and Arab evaluation systems and the Iraqi Green Architecture Code by making a comparison of their categories. The results showed that there are relative differences in the importance of each category for each system. And that the energy category was of the highest importance in all systems, then comes water and internal environment ... etc. The research also presented several recommendations that can be taken into consideration for the purpose of developing the Iraqi Code in its next version.

The main objective of this research is to use some methods to estimate the parameters of the multiple linear regression model. The first method is the classical method, the method of ordinary least square (OLS) and the second method is the Two-Step Robust Weighted Least Squares (TSRWLS). To show the effect of each of them in estimating the parameters in light of the problem of heterogeneity of error variance and the appearance of anomalies in the data that suffer from these two problems together. This was done using Monte Carlo simulation and through the Mean Absolute Percentage Error (MAPE) comparison parameter, and applied it to real data in the field of water hardness taken from the Municipality of Baghdad-Baghdad Water Directorate-Department of Quality Control on 2019. It has been found that the Two-Step Robust Weighted Least Squares method is best method for addressing the problem of heterogeneity of error variance without being affected by anomalies values.

Proportional hazards models represent a set of models that have been widely used in survival data analysis through the hazards function to study the effect of a vector of specific values of explanatory variables on survival times. The main assumption of these models is that the hazards function is proportional, that is, the explanatory variables of the model have multiple effect on the hazards function. In other words, at any time of survival (t>0) the hazards function of a particular singular with a particular vector of explanatory variable values is proportional to the hazards function of another singular.
The survival analysis is one of the modern methods of analysis that is based on the fact that the dependent variable represents the time until the event concerned in the study (survival times) occurs. There are many survival models that deal with the study of the effects of explanatory factors on survival time; the parametric that depends on distribution of survival time, such as Exponential Model, Weibull Model, Log-logistic Model, and the semi-parametric which does not depend on the distribution of the survival time, and given the importance of these models in the practical life, many researchers studied these models from many different perspectives including the interest of researchers' to study these models still exists. The idea of the research is to study the effect of a set of factors represented by the explanatory variables on the survival times represented by the dependent variable for patients with myocardial infarction, a condition that is common occurrence and a threat to the lives of people, and is considered as a leading cause of death in the world, where myocardial infarction happens because blood supply to the heart muscles is blocked.

Determining the optimal Inventory quantity is one of the important issues, especially in the health sector, as the National Center for Blood Transfusion suffers from cases of tracking the required quantities of blood and lack of accuracy in determining storage costs, as decision-makers face difficulties in making decisions related to determining the economic amount of storage. Decision-makers seek to maintain adequate quantities of blood bags to meet the needs of patients, and this leads, on the one hand, to high storage costs, and on the other hand, increases the possibility of damage to blood bags as a result of their limited shelf life. Therefore, the aim of this research was to determine the optimal demand quantities for blood types, including (A^+,B^+), so the National Center for Blood Transfusion can benefit to make the cost of storage and the shortage of blood bags as low as possible. Where the optimal order quantity for blood types (A^+,B^+) was calculated, the monthly total cost was calculated, in addition to the sensitivity analysis and its effect on the total cost in the case of the optimum order quantity. The results showed the importance of applying sensitivity analysis to the Economic Order Quantity (EOQ) model, because it gives more flexibility for decision-makers to adjust near or far from the ideal solution according to circumstances, especially in times of emergency.

The research aims to identify the quality of human resources in Islam and their relationship to teaching and learning. Commitment to high ethical behavior has become a vital and important topic in all societies as it relates to human resources working in all sectors including education and the accounting profession. There is a relationship between the quality of human resources that the Islamic religion focused on and education, where teaching and learning contributes to increasing the quality of working human resources, including human resources working in cost accounting profession. One of the most outstanding results of the research is the proficiency of human resources and the mastery of work avoids errors and costs resulting from handling errors. Therefore, the products of goods and services provided by educated and committed to the teachings of the true Islamic religion human resources, are of high quality and at the lowest possible cost.

Financial management is one of the most important main managements in various institutions. It is one of the main pillars through which the institutions evolve. The success of the institution in achieving the goals it seeks, depends to a large extent on the efficiency and effectiveness of financial management to carry out its various activities. The importance of this study is evident in the role that financial analysis plays efficiently in achieving the goals of private health institutions. Its importance also comes from identifying the extent of effectiveness in preserving the funds it uses in its assigned works and clarifying the importance of funding sources in a timely manner and at the lowest cost.
The research problem is represented in the weakness of the financial management methods used in the health institutions of the research sample and their inappropriateness with the expansion taking place in the competitive environment and with the strategies adopted by those institutions. This study aims to clarify the relationship between the financial management of these institutions and the main challenges they face in trying to propose appropriate management for private health institutions in developing countries such as Iraq. The researcher followed the deductive approach, the descriptive analytical approach, and the analytical statistical approach.
The results of the study concluded that the uses of money in the researched institutions were well focused on because the funds of these institutions were not wasted. It was also found that the money was coming from suitable sources according to practical analysis, and this indicates that the financial management in these institutions was of excellent effectiveness. Growth strategy is the most followed strategy in the researched institutions, due to the rapid technological change and intense competition between these institutions, which made them grow and evolve to achieve competitive advantage over other competitors and ensure the sustainability and survival of their institutions.

The study aimed to identify the role of electronic journalism in enhancing digital skills for Anbar University students. This goal included a set of sub-goals, namely the identification of the role of electronic journalism in enhancing digital skills among Anbar University students, in addition to identifying the digital skills that students acquire from the use of electronic journalism. This research is descriptive research, and belongs to the survey method, and we used a questionnaire tool to collect data and information related to the research and the research sample was randomly selected from colleges’ students that were chosen within the research community. The number of students selected from each college reached (50), so the total is (250) students. The study reached several results, the most important of which can be highlighted as: there is a great engagement of Anbar University students with electronic journalism, Anbar University students acquire different and varied types of electronic journalism, and there is a noticeable diversity of digital skills that Anbar University students gain from using electronic journalism.

The research aims to measure the dimensions of human capital represented by (knowledge, experience, skill, and creativity) and the extent of their impact on customer retention, as the research problem revolves around the weakness of the human capital capacity of Asia Cell Communications in retaining the customer due to neglecting customer complaints. As the research sample consisted of a group of managers and officials in Asia Cell Communications Company, and the questionnaire tool was used to collect and analyze data. The number of questionnaires reached (56), and by using a set of statistical methods represented by the arithmetic mean, standard deviation, correlation coefficient, simple and multiple regression coefficient, using the statistical program (SPSS) and the spreadsheet program (Excel). The research reached many results, the most important of which is the effect of human capital on customer retention, and this result reflects the company's ability to focus on the skills of its employees and increase their knowledge and innovation through participating in the activities held by peer companies to benefit from the diversity of their experiences.

The research deals with the study of the impact of strategic vigilance in formulating a sustainable strategy, as rapid developments in economic, technological and other fields impose on organizations many changes in the organizational structure and business activities to achieve the necessary sustainability and rapid response to any new changes. The research problem lies in the company's lack of awareness of the importance of strategic vigilance in building and formulating a sustainable company strategy. The research aims to shed light on the importance of strategic vigilance in monitoring the competitive environment and identifying the expected strengths and weaknesses in the organization's environment, thus achieving its sustainability and continuity for the longest possible period. The questionnaire was designed according to the research hypothesis, and Baghdad Soft Drinks Company was chosen as the site for conducting the research. The questionnaires reached (40) employees, chosen from managers, heads of departments, units, and divisions in line with the research topic. The research reached a set of conclusions, the most important of which is the existence of a correlation between research variables of the strategic vigilance and the formulation of sustainable strategy, in addition to that, the company seeks to obtain a competitive advantage through strengthening the dimensions of strategic vigilance and thus improving the sustainable strategy. The research also recommends the necessity of developing strategic plans that would deal professionally with strategic vigilance and enhance the sustainable strategy.

The research aims to adapt techniques of lean inventory through the use of Theory of Constraints in Iraqi companies. The research adopted the case study approach to determine objectively the research problem, which is to determine the best size of product inventory, for the products of the Electronic Standards Laboratory in Diyala State Company, in light of the bottlenecks experienced by workstations or restrictions that limit production capacity. The results of the research showed the ability to apply the Restrictions Theory to determine the best mix that achieves the highest profit according to priority, as well as its contribution in addressing bottlenecks of production schedule in the light of available energy in each workstation per month. Results also showed the ability slimming inventory and that the current research method is better than the company’s method by adopting cost criteria. The research also introduced a set of recommendations, the most prominent of which is the adoption of scientific methods in determining the size of storage and the application of the theory of restrictions and training workers to use these techniques to achieve the company’s ability to reduce its costs and thus increase its profits.

The research aims to know the role played by the international accounting standards in enhancing the level of disclosure and transparency in the lists and financial reports prepared by the Iraqi investment companies through conducting an applied study on a sample of Iraqi investment companies listed in the Iraqi Stock Exchange for the period 2013-2017. In order to achieve this objective, the method of content analysis (0,1) was used to extract the size and ratio of the application of international accounting standards by investment companies, as well as a comparative analysis of the financial elements disclosed in the financial statements of the investment companies with the financial elements that require disclosure in the financial statements according to international standards. The research concluded that, there is a positive relationship between the presentation of the financial statements in accordance with the international accounting standards and the increased level of disclosure and transparency in these reports, as well as the absence of a clear mechanism by the investment companies to make appropriate changes in order to submit financial statements and reports related to their activities in accordance with the International Accounting Standards. The most important recommendation of the research to the management of Iraqi investment companies is the need to adopt a clear policy that undertakes the provision of accounting information in accordance with international accounting standards, in addition to provide more information on the financial elements of the ongoing changes.

The main idea of the research is embodied in diagnosing the nature of the impact of humanitarian and ethical behavior on the performance of workers, as humanitarian behavior is one of the main drivers of employee performance, which must be given the attention in studying the mechanisms of its motivation and control; as the research problem indicated a lack of interest in humanitarian behavior as a driver of employee performance. Therefore, the importance of this research is in presenting some mechanisms that would address this problem. To achieve this goal, a questionnaire was designed for the purpose of collecting data, and a simple random sample was selected from all workers in a health institution (Sheikh Omar Specialist Dental Center). The number of sample individuals reached (40) individuals, and the collected data were analyzed by using the statistical program (AMOS v.23). The results reflected that the level of interest and focus for humanitarian behavior by the researched center was not at the required level as it was unclear that there are clear and specific procedures or regulations within the center for the activation and attention of this aspect. However, in most cases, we found the higher management puts all its focus on the formal routine aspects and neglects the humanitarian aspect, and therefore continuation of this manner will lead to more pressures and discomfort on the employees at work causing negative impact on the performance of job tasks. As for ethical behavior, the results showed a good interest in the standards of ethical behavior at work, as the higher management severely punishes the unethical behaviors that may occur within the researched center. Any action that deviates from the ethics standards of the administrative work are rejected by the higher management, and with regard to the employee performance variable, the results showed that there is an endeavor by the center to enhance the performance of workers and an attempt to overcome all the obstacles that prevent raising the level of effectiveness and efficiency of workers, whether in terms of training or incentives provided. In the same time, the employees' motivation for work is good.

In this paper, the properties of cascade reliability model considering Weibull strength and Fréchet stress distribution have been studied, concentrating on calculating the reliability function for systems of one, two and three components. For these systems, three estimation methods were suggested and the values of reliability function for each method were calculated. The results of simulation showed positive relationship between the parameters of reliability and Weibull parameters and negative relationship between reliability function and Fréchet parameters

The reason for choosing the title of the research is the low economic reality in the city of Baghdad. The research problem lies in the poor standard of living and lack of job opportunities. The importance of the research stems from the fact that it will contribute to providing accurate data for the numbers of plans needed to advance economic reality. The research aims to improve the quality of life of citizens in the capital, Baghdad. The researchers used the case study approach in line with the nature of the research. The data were collected through the checklist attached to the ISO standard (Economy field). The field of the research was chosen to include institutions concerned with economic indicators. As for the research sample, it included the Ministry of Planning and the Ministry of Trade, (the urban observatory department in the Greater Amman Municipality). Research data was collected through official reports. The first part of the study focused on measuring the percentage of implementation of the standard with respect to the selected areas, and found that the compliance rates for those areas reached (100%), meaning that the gap in implementation and documentation is (0%). The second part of the study focused on evaluating and comparing each indicator for the city of Baghdad with its counterpart in the city of Amman, as the city of Amman surpassed the city of Baghdad in terms of evaluating the indicators of the selected services. The city of Baghdad got (5,601) points, while the city of Amman got (3,512) points in evaluating the selected fields.