JOURNAL OF ADMINISTRATION AND ECONOMICS

The research aims to analyze the knowledge level of decision makers and determine their capabilities in working with knowledge management strategies to achieve strategic sovereignty at Al-Mustansiriya University and its formations, as well as knowing and measuring the relationship and impact between knowledge management strategy and strategic sovereignty.
The research problem was represented by the main question: How can knowledge management strategies contribute to achieving the strategic sovereignty of the organization under study? It was expressed in a number of questions, and to clarify the relationship between the main researches variables, two main hypotheses were formulated, from which four sub-hypotheses branched. The questionnaire was adopted as a main tool in collecting data and information related to the research, as well as the electronic questionnaire, which helped in transcribing the data and obtaining percentages and frequencies in the form of figures. Personal interviews and quantitative data were used. The questionnaire was prepared using the five-point Likret scale, and was distributed to a purposive sample consisting of (100) respondents from the leadership at Al-Mustansiriya University and its formations, representing (the university president, the university’s assistant president, deans, department heads, and divisional officials). To analyze the research data, use the ready-made statistical program (SPSS v.23), EXCEL program, and Amos v.23 program, in addition to the statistical analysis tools used.
The research produced a number of results. Perhaps most of the correlations and influence are significant between knowledge management strategies and the dimensions of strategic sovereignty, which is attributed to the integration of the use of knowledge management strategies to enhance the strategic sovereignty of the research environment at Al-Mustansiriya University. The research also included a number of recommendations, the most important of which is investing in the positive relationship and influence. Knowledge management strategies to achieve strategic sovereignty by benefiting from the accumulated experiences of professors at the university to provide the best services in a manner appropriate to its work environment.

The current research aims to find out the relationship of correlation and influence between both environmental scanning as an independent variable and readiness for strategic change as a dependent variable with its dimensions (suitability, administrative support, effectiveness of change, equal opportunities). Therefore, the problem of the current research revolves around the fierce competition between the organization under study and foreign companies, which threatens the survival of National companies to provide their local products, and the problem was formulated in the form of questions that included the extent to which the study sample in Wasit Textile and Knitting Factory understood and realized the importance of environmental scanning in expanding the circle of various solutions in addressing problems and obstacles and correcting courses of action, as well as the extent of the relationship and influence between variables in the field .
The researcher adopted the descriptive analytical method in analyzing the data and emerging from it with a number of results. The Wasit Textile and Knitting Factory was chosen, one of the formations of the General Company for Textile and Leather Industry, affiliated with the Iraqi Ministry of Industry and Minerals. The research sample was intentional and represented by managers at all levels, numbering (105). The researcher adopted A questionnaire tool was used to collect data and information using a five-point Likert scale. The questionnaire included (45) items, and statistical programs (SPSSV.25, AMOS V.25) were used to analyze and process the data by relying on a number of statistical tools, including (confirmatory factor analysis, Normal distribution test, arithmetic mean, standard deviation, relative importance, reliability coefficient, relative coefficient of variation, simple correlation analysis, structural equation modeling), and the research produced a set of results, the most important of which is the presence of a positive and strong correlation and a significant effect of environmental scanning in enhancing readiness for strategic change. This indicates the fundamental role of environmental scanning in achieving readiness and readiness for successful strategic change in the studied factory. The current research also concluded with a number of recommendations and proposed mechanisms for implementation that serve the researched factory according to the time period, and the valuable originality of expanding the environmental scanning circle of various solutions and proposals and providing more appropriate strategic options for readiness. The organization is prepared to prepare for effective strategic change in a rapidly changing environment.

The research aims to study the impact of financial stability indicators on the value of the banking sector shares of the Iraq Stock Exchange, as financial stability indicators are a useful tool for examining the safety and health of the banking sector, as well as the performance of measuring the banking stability index consisting of four sub-indices (capital adequacy index, quality index Assets, liquidity index, profitability index), macroeconomic index, Ras market index, and financial cycle index for the period (2015_2020), and the banking sector of the Iraq Stock Exchange is represented in the research community, while the research sample was represented by (25) banks of the banking sector in the Iraq Stock Exchange Financial data was collected through the monthly and annual bulletins of the Iraq Stock Exchange and the reports of the Central Bank of Iraq and the Ministry of Planning, relying on some financial and statistical methods used to analyze the data such as (SPSS 24), (E Views V.9) and (Excel) programs, the simple linear regression equation, the multiple linear regression equation, the arithmetic mean, the standard deviation and the coefficient of variation. The research reached several results, the most important of which is that the banking sector index has the greatest impact on the increase in the percentage of the aggregate financial stability index, and there is no significant impact of the financial stability indicators on the market value. For stocks, the banking sector index also has no effect on the value of stocks, but the capital market index, the macroeconomic index, and the financial cycle index have an impact on the value of stocks, and also some sub-indices of the banking sector index have an impact on the value of stocks.

The researchers aim of the study to identify the role of intellectual capital through its dimensions: (human capital, social capital, and organizational capital) in the quality of higher education, according to the point of view of a sample of the teaching staff at the College of Administration and Economics / University of Dohuk, as it raises The study asked several questions, including determining the nature of the relationship and impact between the two research variables by adopting a descriptive and analytical approach, and using a questionnaire tool that included (30) respondents, distributed in a random sample among the research sample (faculty members) in the investigated college. The data and information were also analyzed after being collected through the statistical program (SPSS. V-23), and a set of results were reached, the most important of which is: the existence of a correlation and a significant impact between intellectual capital and the quality of higher education. Based on this, the researchers presented a number of the most important proposals, which is the necessity of preserving intellectual capital from By working on developing it, developing individuals’ capabilities, and improving the information and administrative systems adopted in the researched college.

This research aims to follow up and analyze the reality of the overlapping structural imbalances in the Iraqi economy after 2003 by providing a quantitative analysis of the most important types of overlapping structural imbalances in the Iraqi economy represented by (imbalance in the production structure, imbalance in the commercial structure, imbalance in the general budget structure), and it has been shown through The research shows that the structural imbalances in the Iraqi economy result from the inefficiency of the economic and political system in directing economic resources towards goals that would maximize social benefits, and that there is a significant increase in the percentage of the oil sector’s contribution to the formation of the gross domestic product compared to the rest of the other sectors due to the imbalance in the production structure in the economy. The Iraqi economy and the weak efficiency and quality of the economic sectors, and that investment expenditures during the period (2004-2020) are still small and do not meet the requirements for the advancement of the Iraqi economy. This dysfunctional spending structure also reflects a wasteful consumption policy, and this will affect the growth rates of the Iraqi economy. The study also recommended the need to direct resources Investment spending that affects the growth rates of the Iraqi economy is the most correct direction, and thus it will lead to absorbing high unemployment rates and diversifying the base and structure of the economy .

The research aims, as a research attempt, to adapt tax accounting and make it compatible with the outcomes of the information age by creating taxes that are compatible with digital activities in the information age, where the world has witnessed radical changes that have resulted in activities practiced on digital platforms in the information space, including content creation, represented by the creation of digital content. For video and audio clips or electronic blogs in all forms on digital platforms under the name (YouTubeers, Bloggers, Influencers, etc.) and they achieve income as a result of these activities, and from extrapolating the legislative and procedural tax aspect in the Iraqi environment, it lacks such a tax regulation, unlike the countries of the world and some Arab countries. Accordingly, a proposed guide for taxes on content creation was built that included the legislative, procedural, and human aspects. The research reached many recommendations, most notably effective knowledge communication through holding meetings, seminars, and research cooperation mechanisms between universities and the General Authority for Taxes in the Iraqi environment to propose methods and mechanisms for dealing with new tax developments of the information age, including the application of the proposed guide.

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.

This research aims to identify the most important determinants that affect the volume of imports of the G20 countries for the period 2016-2021. In order to achieve this purpose, the standard approach was relied upon to empirically verify the impact of the determinants of demand on imports represented by: gross domestic product, relative prices of imports, The degree of openness to global trade, the exchange rate, and the spread of the Corona epidemic, and by applying it to the data of the Group of Twenty industrialized countries for the period (2016-2022). Longitudinal data models or aggregated cross-sectional time series (Panel data) were used in analysing the study data and using the econometrics and time series software Eviews- 12. The results of the research showed that the degree of openness to global trade is the variable that most affects the imports of the industrialized countries in the study sample, followed by the spread of the Corona epidemic in second place, then the gross domestic product in third place, then the relative prices of imports in fourth place, while the effect of the exchange rate on imports has not been proven.

This research dealt with comparing the methods used in estimating the nonparametric regression model with random errors subject to the (ARMA) model, as it was estimated by using the profile least squares method with (SCAD) and employing kernel smoothers for the local polynomial (Local Polynomial Smoother). ) When the degree of the polynomial is (P=1), we get the Local Linear Smoother, and (P=2), we get the Local Quadratic Smoother. The Bayesian Information Criterion, which is symbolized by the symbol (BIC), was also used to determine the rank of the error model. Likewise, the Mean Squared Error criterion, symbolized by the symbol (MSE), was used to compare the methods used in estimating the model. Realistic data was used by taking the data of the Asia Cell Communications Company through the trading of the company’s shares in the Iraqi Stock Exchange for the period from (1/3/2023 to 5/15/2023), and the most important thing that was achieved was the superiority of the positional squared regression method using Side least squares with SCAD having the lowest value for (MSE).

In this research, the most important statistical probability distributions were presented, which is the Kamma Lindley distribution, which results from combining the Kamma distribution with the Lindley distribution in the case of the presence of two parameters. It is considered one of the important distributions in the application of social, economic, and natural phenomena, as the most important properties of the Kamma Lindley distribution were studied, such as the moment generating function, the survival function, and the survival function. And risk.
The study of the most important methods for estimating the parameters of the Kamma Lindley distribution is represented by the maximum potential estimators and the estimators of the genetic algorithm, and based on real data representing the rainfall rate for the city of Baqubah from the year 1990 - 2020, the parameters of the Kamma Lindley distribution were estimated, and the results indicated the suitability of the data to the Kamma Lindley distribution and the algorithm estimators. Genetic is better than the maximum possibility estimator by relying on the Akiki goodness of fit criterion and the Pisa goodness of fit criterion.

This study dealt with estimating the reliability function of the cascade system (1 + 1) using the Bayesian and maximum potential methods, when the stress and strength variables follow the normalized exponential distribution. Various simulation experiments were conducted to find these capabilities and compare them. The simulation results demonstrated the superiority of the Bayesian method in the case of small and medium sample sizes, and the superiority of the maximum likelihood method in the case of large sample sizes, and that the values of the cascade reliability functions (1+1) for the generalized exponential distribution increase with increasing the value of the shape parameter of the durability variable, and decrease with increasing the value of the shape parameter. for the stress variable, as well as increasing the accuracy of the estimate when increasing the value of the measurement parameter of the normalized exponential distribution.

Nonparametric regression analysis techniques play a central role in statistical analysis, as the penalty spline regression method is considered one of the most currently used methods for smoothing data, as functions can be estimated directly from noisy data (which contain errors) or polluted (noisy data) instead of Relying on specific parameter models. The estimation method used to fit the penalty spline regression model is mostly based on least squares (OLS) methods, which are known to be sensitive to atypical (extreme) observations. In this research, penalty spline regression models (P-spline) will be estimated. ) The generalized additive using the nested microarray separation method (SOP) proposed by the researcher (Rodríguez) and others in 2015, which takes extreme observations into account, where the estimation is based on the equivalence between (P-spline) and linear mixed models, and the parameters are estimated Variance and smoothing parameters based on the restricted maximum potential (REML) method. One of the most important conclusions reached is that there is no need to use numerical optimization methods, and the SOP method can be easily integrated into the estimation of generalized additive mixed models (GAMM) with independent random effects groups, in addition to the speed of applying the SOP method in implementing calculations .

In this research, one of the most important failure models widely used in reliability studies and life tests when the population is heterogeneous, which is the Frechet-Weibull mixed exponential distribution, was studied. This model was discussed in some detail in terms of its importance, uses, properties and formulation, and then focusing on some estimation methods. The survival function for the most mixed distributions, where two important methods were used to estimate the survival function, namely the maximum likelihood method, and it was compared with the moment’s method. To improve the capabilities of these two methods, a genetic algorithm was used and these methods were applied to real data related to the deaths of children with leukemia for the year 2022, and both methods were proven. The survival function behaves in a decreasing manner with increasing survival times for a patient for all methods, being a monotonically decreasing function, and this matches the theoretical properties. Finally, we hope that this model will have more comprehensive applications in different fields, estimation methods, and other intelligence algorithms .

The current research aims to study the possibility of using Markov chains to predict the value of stocks in the financial markets after it has been successfully used in many other scientific applications. The research problem was determined by the possibility of using this model in the stock markets by predicting the market value of stocks. On the basis of the research problem, the research sample was determined by Apple, which specializes in the phone industry, for the period from (2017 - 2021) and with weekly closing prices for the purpose of achieving the research goal, and one main hypothesis was developed, which was: “The Markov chain model can be used to predict the market value of Apple shares.” . In order to reach the results that the research seeks to achieve, a number of statistical methods were used, including the probability matrix, the greatest possibility matrix, as well as the stability matrix. The research reached a number of results, the most important of which is that the Markov chain model can be used to predict the market value of Apple shares.

The senior managements of the tourism company seek to pay attention to the creative behaviors of the tour guide and the dimensions of competitive advantage, and contribute to something unique through which companies can win over their other competitors and thus achieve success, survival and growth in the tourism labor market. The research problem lies in the following questions :
1 . Is there a clear perception among managers in the companies studied about the concept and elements of the creative behavior of the tour guide ?
2 . Is there a clear perception among managers in the companies studied about the concept and dimensions of competitive advantage ?
3 . What is the nature of the relationship (correlation and impact) between the elements of the tour guide’s creative behavior and the dimensions of competitive advantage in the companies studied ?
Given the lack of a study that addressed the relationship between variables in the Holy Governorate of Karbala, the researchers sought to include the current research within a comprehensive framework to study the relationship between them, aiming to increase the knowledge of managers in the companies studied about the concept and dimensions of the creative behavior of the tour guide and the concept and dimensions of competitive advantage, in addition to identifying the elements of behavior, creativity and explaining the correlation and influence between the two variables .
The descriptive-inferential approach was adopted to analyze the purposive sample’s answers to the questionnaire items, which consisted of (80) respondents. The ready-made statistical program (SPSS.V. 25) was used with the adoption of several statistical methods represented by (arithmetic mean, standard deviation, standard coefficient of variation, and coefficient Determination R2, relative importance, simple linear regression analysis, and multiple linear regression analysis. As for the research population, the travel and tourism companies in Karbala and the sample were the managers of some of these companies (Quraysh, Barakat Al Yassin, Liwa Al-Taf, Al-Durra, Al-Aseel, Al-Kafeel, Al-Helu, Qamar Quraish, Al-Fayrouzah, Shati Al-Hindiya Travel and Tourism). Based on this, the researchers reached the most important results (paying attention to the dimensions of creative behavior (authenticity, fluency, and mental flexibility) among tour guides and trying to find out the facts about their personal problems and family circumstances has a significant positive impact on their performance within... The work environment is one of their main success priorities, so tourism company managers and guides are called upon to pay attention to these dimensions and allocate the time and effort necessary to practice them because of their positive impact in enhancing their performance and correcting their behavior.

The research aims to explore the impact of capital structure modeling on production business performance in order to arrive at a conclusion. Data were collected based on input from six Turkish cement producing companies. Analysis of the collected data was then used to achieve the goal. In the first part of the study, the concept of capital structure was explained, and the theories, namely the irrelevance theory, the trade-off theory (TOT), and their types, were discussed. The determinants of all capital structures and company-specific and capital structure models were also identified. The second part of the study was the practical part, where data on Turkish companies was used to achieve the goal. An input analysis of the capital structure of the selected sector was performed in order to generalize and clarify the conclusions regarding the capital structure of the analyzed companies. Where the main problem lies in determining the indicators of the capital structure that affect the performance of productive businesses. Performance was evaluated using economic value added (EVA) scale, correlation matrix, Cohen's scale, and SPSS.
We have developed some capital structure measures to investigate the links between these indicators and the overall performance of the organization. Correlation research results have shown significant improvements using regression analysis and principal components analysis to study the impact of certain unrelated elements on the overall success of the company. As a result, we recommend developing a new option that is willing to bear the risks associated with both options. The results of this study will serve as the basis for further research, including the collection of more relevant data and a further set of analyses.

The study aimed to show the importance of internal auditing and the extent of the interactive relationship between it in a way that improves voluntary disclosure of social responsibility. The researcher used the deductive approach in choosing the research problem and setting the scientific hypotheses, historical approach and also the statistics analysis that was dependable in the field study. The sample population of the study represented in accountants, financial reviewers and academics, the study concluded that the disclosure of audit reports and the degree of fluctuations to which the facility is exposed leads to predicting the extent of continuity of government agencies for their social responsibility. This study recommends the necessity of developing a guide for corporate governance mechanisms and standards in Sudan and developing and updating regulations and laws.

This research was concerned with the problem of interaction between effects in the data that can be arranged in two directions, which are called two-way classification models , in the absence of redundancy in the observations . The research was applied to a set of two -way classification data and used two methods to test the presence of interaction in the model , namely the Tukey test, which depends on one degree of freedom, and the Mandel test (a stack of lines) . The data included five levels of phosphorus and three levels of nitrogen in the wheat crop ; it can be seen in appendix A .
As a result , the Tukey and Mandel tests have a significant effect on nesting. The interaction effect had a clear and significant effect on the results of the analysis and the main effects tests .

The present research aims to study the role of the application of fair value measurements IFRS, 13 in accordance with IFRS in improving the quality of accounting information, and to demonstrate the impact of their application on the performance of economic entity in general, especially in relation to the parties associated with these economic entity. To achieve the research objective, a questionnaire form was determined and distributed for 30 practitioners of which 27 were valid for analysis , and used percentages, repetitions , calculation circles were used for the purpose of identifying the trends of the sample answers for each paragraph of the questionnaire, for each dimension and for each axis, as well as the use of standard deviations for the purpose of measuring the degree of dispersion of the values of the sample answers from the computational circles for each paragraph of the questionnaire, for each dimension and for each axis, and for the purpose of testing research hypotheses, the (T-Test ) used to compare the average of the answers with the hypothetical arithmetic mean of the answers, and simple linear regression to show the relationship between the search variables. The research found that there is a significant relationship between the fair value measurements of IFRS.13 and improve the quality of accounting information in Iraqi economic entity. The research recommended the need for the economic entity to conduct accounting work using the measurement based on the fair value of the appropriate information it provides and a degree of honest representation that meets the needs of current and prospective users of the financial statements of the economic entity.