JOURNAL OF ADMINISTRATION AND ECONOMICS

The research seeks to determine the role of strategic change in sustainable entrepreneurship, and to achieve this, strategic change was adopted as an independent variable and sustainable entrepreneurship in its dimensions (economic entrepreneurship, social entrepreneurship, environmental entrepreneurship) as an approved variable.
The research problem emerged in several questions about the research variables, the most prominent of which is (What is the type of correlation between strategic change and sustainable leadership in the university in question) A hypothetical scheme was built that defines the nature of the relationship and the influence between the variables, and two main hypotheses were formulated from which sub-hypotheses emerged.
A sample of (50) individuals representing heads of departments and officials of divisions and units at Al-Mustansiriya University was selected. Their opinions were surveyed according to a questionnaire form that was arbitrated for this purpose. The research used advanced statistical methods within the ready-made statistical program (SPSS.).
The research reached a set of conclusions, the most important of which was: the existence of a positive and significant relationship between strategic change and sustainable leadership, the research concluded with a set of recommendations, including: Finding the appropriate tool by which you work to make the change that suits the university's internal and external environment.

The research aims to know the role of high containment management in modeling occupational bullying behaviors, adopting an integrated approach, description and analysis in its completion. Accordingly, the research dealt with two variables: high containment management as an independent variable with its dimensions (motivation, training), and job bullying behaviors as a dependent variable and its dimensions (abuse during work, abuse of the individual, physical intimidation) to form the framework around which the study revolves. High containment management practices and occupational bullying behaviors, and framed that problem with a number of questions that were the basis for building the practical side. The research was conducted at the headquarters of the Ministry of Labor and Social Affairs as a study community. As for his sample, it was random, and it consisted of (97) managers consisting of (general managers, assistant general managers, department managers, assistant department managers, and division managers) and (205) employees, so that the final number became (302) respondents to answer the questions of the study’s questionnaire as the main tool for data collection and in order to determine the nature of And the level of the study variables and proving the validity of the main hypotheses in terms of the degree and type of correlation and the intensity of the effect. The researcher used statistical programs (AMOS V26, Excel V16, Microsoft SPSS V26) in analyzing and processing data and using many statistical methods, including (confirmative factor analysis, stability coefficient, weighted arithmetic mean) , relative importance, standard deviation, Z-TEST, F-TEST, level of significance, interpretation coefficient, Spearman rank correlation coefficient). Employing the influencing relationship of motivation and training in modeling bullying behaviors is in order to achieve the goals of the organization.

The research seeks to reveal the impact of talent management on organizational dexterity through exploratory creativity, investment creativity, and through the organizational confidence of individuals working in Al-Rajhi Bank. Al Rajhi. The research used the descriptive analytical method. The questionnaire was used as a data collection tool. The research community consists of (16,490) individuals working in Al-Rajhi Bank. A random sample was taken from the research community, numbering (381) working individuals. The statistical analysis program (Spss) was used to study the influence of the dependent variable on independent variables, and to test hypotheses, as well as the program ( Amos), to analyze and define paths and name the variables on the model drawn. The research reached several results, the most important of which are: There is a statistically significant effect of talent management represented in its dimensions (attracting talent, selecting talent, developing talent, preserving talent, and developing talent), on organizational prowess. Which is represented in its dimensions (exploratory creativity and investment creativity), with the existence of organizational confidence among individuals working in Al-Rajhi Bank at a significant level of (0.05), as it was shown that the direct impact of organizational confidence on the organizational prowess of Al-Rajhi Bank was achieved by (0.832), and this indicates that confidence Organizational ingenuity has an impact on organizational ingenuity, and therefore the increased interest in organizational trust would generate an impact on achieving organizational ingenuity among individuals working in Al Rajhi Bank, and then the researcher recommends strengthening the management philosophy of Al Rajhi Bank towards talent management so that it becomes a pivotal basis of its strategy that aims to achieve Organizational dexterity, and enhancing organizational confidence among its working members.

The aim of the research is to identify the role of empowering leadership with its dimensions represented by (enhancing the meaning of work, enhancing participation in decision-making, confidence in high performance, freedom from stereotypical restrictions at work) in enhancing job security at private universities in Baghdad. For the purpose of achieving the objectives of the research and answering questions about the problem, the most important of which is (what is the level of availability of empowering leadership and job security in private universities in Baghdad), and a sample of (150 employees) was chosen, and the questionnaire was used as a main tool for data collection, and the research hypothesis was tested based on the statistical methods represented using the statistical program (SPSS). The researcher reached a number of conclusions, the most important of which is that there is a significant correlation between empowering leadership as an independent variable and job security as a dependent variable.

The research aims at analyzing, measuring and estimating the causal relationship between customs revenues and agricultural imports, and the extent of their interdependence with causal relationships that may be in one or both directions (back feed) according to the logic of the economic theory, which states that there is an inverse logical relationship between the customs tariff policy and imports of goods. And agricultural services as whenever The more customs taxes are imposed on imported goods and services, the lower the demand for them, and thus the lower the volume of imports from them, and this effect is a negative and significant effect. For the standard concepts used in the analysis of time series, the third topic was devoted to measuring and analyzing the relationship between customs policy and agricultural imports for the period (2003-2021). As the increase in customs revenues, represented by an increase in the customs tax by a certain percentage, will reduce agricultural imports by about a fifth of that increase, while a decrease in the customs tax by a certain percentage will increase agricultural imports by about a quarter of that percentage.

The research aims to estimate and analyze the tax burden, tax pressure and tax energy in Iraq for the period (2004-2020), as it proceeds from the hypothesis that there is a great possibility to increase the tax burden, tax pressure and tax energy. The research has shown that the average tax pressure in Iraq for the period (2004-2020 ) about (1.39%), with an annual growth rate of (27.72%), and the tax burden for the average period (2004-2020) was about (1.5%), with an annual growth rate of (27.39%), as a result of the government’s dependence in the period under study on Oil revenues as a main resource for financing the general budget of Iraq, and that the two criteria reveal the fact that other taxes can be imposed in the Iraqi tax system as a result of the decrease in the criteria of pressure and tax burden facing the Iraqi citizen. required, and this matter will give the possibility of reforming this system in accordance with the requirements of the general economic policy and the changes that it may witness, through the periodic review of all legislative, economic and technical aspects to issue a new income tax law to evaluate the performance of the tax system in Iraq.

The research aims to theoretically frame the phenomenon of the feminization of poverty, as well as pointing out the repercussions of the causes explaining the poverty of Iraqi women, as the issue or phenomenon of the feminization of poverty is one of the important issues that has become a concern of those interested in issues of empowering women and ways to increase their economic participation. The importance of research lies in defining the apparent causes Feminization of poverty in Iraq, measuring the effects of this phenomenon economically and socially, and adopting future horizons to reduce the phenomenon of feminization of poverty. The researchers followed the inductive-analytical method, and one of the most important conclusions they reached is that the modest participation of women in Iraqi economic activity was a result of the increasing numbers of female illiteracy in a way that exceeds the level of illiteracy among males. The research recommended the need for the national government to instruct the Ministry of Education to reconsider the plans. The college and the partial ones related to the issue of women's education and seeking to re-work the illiteracy eradication program by emphasizing the category of women, especially in the Iraqi countryside.
Keywords: feminization of poverty, empowerment of women.

In this research, the impact of some external determinants on economic growth in Iraq, Algeria, Egypt and Jordan during the period (2005-2021) were analyzed using the panel data methodology. In this context, foreign direct investment, trade openness, remittances, and external governmental debt were selected as external determinants of GDP growth. The time series stationarity of variables was tested using Levin-Lin-Chu unit root test where it turned out that all variables are integrated of the order one. The results of the long-term relationship estimation showed that all external determinants have significant positive effects on economic growth, the most influential of which is trade openness, then foreign direct investment, then remittances and finally external governmental debt. At most four long-term equilibrium relationships between the variables was proved using the dynamic cointegration tests of Kao and Johansen, and then through the Toda-Yamamoto causality test, a long-term unidirectional relationship from FDI to GDP was found.

The central bank budget is of great importance because this balance sheet is linked to the goals that the central bank seeks to achieve, as the goals of the central bank are reflected in the size and composition of its budget, but we face difficulties when comparing budgets that adopt different accounting principles, so this research that we have provides a set one of the indicators that helps to make comparisons between the different budgets regardless of the accounting principles used, and therefore this research overcomes the problem of heterogeneity in the budgets, in addition to that the research in our hands provides a set of indicators through which it is possible to infer the nature of the economy. The most prominent conclusions reached by the research were that the Central Bank of Iraq was classified as a holder of foreign assets on the assets side and a source of currency on the liabilities side. The most prominent recommendations of the research came with the need to diversify the Iraqi economy by supporting non-oil sectors, because of this diversity's great role in mitigating the effects of fluctuations in oil prices on the possession of foreign currencies, and this support was represented by the establishment of a sovereign fund aimed at absorbing shocks resulting from fluctuations in oil prices.

Adopting international financial reporting standards and their impact on determining earnings management practices in the economic units listed in the Iraq Stock Exchange

This study aimed to identify the extent to which the determinants of sustainability disclosure reflect on the market value of economic units, as well as to clarify the three main dimensions of social, economic and environmental sustainability, and to indicate their determinants in the Iraqi environment, in addition to measuring the determinants of disclosure of sustainability dimensions and the extent of their impact on the market value of economic units. The research community consisted of (16) companies listed on the Iraq Stock Exchange for the period (2019-2021), where the annual financial statements were relied upon by analyzing the content, and the market value was measured using the (Tobin's Q) model. The research adopted a set of appropriate statistical methods such as Correlation analysis and simple and multiple regression analysis to test the research hypotheses. The research reached a set of conclusions, the most important of which are: the existence of an impact relationship for the determinants of disclosure of the dimensions of sustainability on the value of the economic unit, and that the determinant of the age of the company is the most influential, then the determinant of financial leverage, and the weakest is the effect of the sector to which the industry belongs, while the effect of the determinants of the size of the company and the degree of profitability is weak and insignificant.

The research aims to identify the competency framework issued by IIA)) (environment component), and its elements, and to indicate the importance of these elements in improving the quality of internal auditing, in light of the increased risks of financial and administrative corruption to reduce its risks. Among the questions that were directed to the workers in the community and the research sample who are internal auditors and some other specialties, with the aim of proving the hypothesis of the research in the commitment of the internal audit of the research sample (with the environmental component) to improve the quality of its performance, in the research sample, and the researcher reached a number of conclusions, the most important of which is that adherence to the components of the competency framework in general and the environment component and its elements in particular improves the quality of internal audit performance in the economic unit of the research sample. Components and elements of the competency framework, including the environment component, for the purpose of improving the quality of the internal audit performance of the research sample.

In light of the widespread use of electronic technologies and computerized application programs and the great development in most of the different economic sectors, and the consequent need for auditors to provide their services at the highest level of quality, it has become necessary for economic units to adopt the technical developments represented by the block chain as a model. Blockchain technology is a method that is likely to change the work of audit offices, this emerging technology and its multiple capabilities have the ability to overcome the challenges and problems in the accounting system that are reflected in the work of auditors, so this research aims to present a proposed framework to improve the quality of audit work using Block chain technology results and the most important of these conclusions is that as a result of applying the block chain technology it will change the way the external auditor follows to carry out his work and express his neutral and independent technical opinion on the outcome of the economic unit’s work, as well as he will face some challenges and obstacles that he must overcome and he must examine and evaluate the risks The implementation of this modern technology, and based on the results of the research recommended the necessity of publishing Considering and amending the laws regulating the accounting and auditing profession in Iraq, by setting laws that oblige auditors and audit offices to use modern electronic technologies and computer application programs in auditing work and to introduce technological improvements to their work.

The first-order random coefficient periodic autoregressive model RCPAR(1) was introduced by researchers (Frances and Paap, 2011), due to its importance in the field of seasonal time series applications, and its reduction of the number of parameters in the unrestricted periodic autoregressive model PAR(1). , as the increasing number of parameters results in a problem in the estimation stage. Thus, this stage was studied using the method of greatest possibility (ML) and the method of possible nonlinear least squares (FGNLS) and comparing them through the application of three simulation experiments using the Monte-Carlo method. It was concluded that there is a clear bias for small samples in the estimators of (ML), and then the preference of the (FGNLS) method in estimating the parameters of the RCPAR (1) model over the (ML) method for all samples used.

In this research, the survival function was estimated for a sample of (150) bladder cancer patients, and it was estimated using the ordinary least squares (OLS) method for a new probability distribution, which is the Transmuted Weibull distribution extender, which was obtained by expanding the transformed Weibull distribution. (Transmuted weibull distribution) by using the generalized exponential method. It was concluded that the values of the survival function are inversely proportional to time, and it is inferred that the longer the period of infection, the greater the probability of death from this disease.

The Poisson regression model is one of the important enumeration models, as it was used to model much population, economic and health phenomena. Because of the presence of outliers in the data, the robust M method was used to estimate the parameters of this model, based on data for the unemployed in Iraq as a variable in response to the period (2004-2021) and the annual population growth rate as the first explanatory variable and the annual inflation rate as a second explanatory variable and within the same period, where The results revealed the association of these variables with a significant relationship with an inverse effect with the response variable.

The general market index is a mirror of the general economic situation of countries as it is a means of predicting the future economic situation. In this research, the weekly rates of the general index values of the Iraq Stock Exchange ISX60 were predicted using the MARIMAX model, with the effect of two variables, namely the weekly rates of the Iraqi dinar exchange rates and the weekly rates of Brent crude prices as external factors. A comparison was made between the models MARIMAX, ARIMA and ARIMAX, and the results of the comparison proved the superiority of the MARIMAX model (0,2,1) over the other two models. The results of the estimation of the cross-correlation coefficients of the time series indicated that there is a time displacement with a positive effect of seven weeks until the emergence of an effect of exchange rates, and a time displacement with a negative effect of ten weeks until an effect of oil prices. As for the results of forecasting using the MARIMAX model (0, 2, 1), it showed that there is a clear fluctuation in the future values of the index compared to what it was in the previous weeks, as the weekly averages of the index values will decrease oscillating during the next twenty weeks from the values recorded in the last week, then start to rise. Gradually and fluctuating as well, until it reaches the highest value at the thirty-eighth week.

The research aims to strengthen the theoretical knowledge of the language of expanded business reports (XBRL) and to show its importance to Iraqi commercial banks, and the need to strengthen the capabilities of banks to carry out electronic disclosures to keep pace with international banks, as well as to reveal the most prominent obstacles to the application of electronic disclosure in the Iraqi environment, with a statement of its impact on the rationalization of credit granting decisions. The questionnaire was used to test this relationship by using a set of appropriate statistical methods for analyzing the research variables to indicate the impact and correlation, using the statistical program (SPSS V26), and the questionnaire was distributed to a number of employees in private commercial banks, amounting to (203) employees, and the answer has been On (190) questionnaires, and (13) questionnaires were excluded, and through the results of those questionnaires, the researcher reached a set of conclusions, the most important of which is that the XBRL language helps commercial banks in making the appropriate credit decision in a timely manner and provides information to all parties, which makes it easier for them to conduct direct analyzes and comparison.

This research aims to demonstrate the role of diversification of banking services in the profitability of private Iraqi commercial banks. Commercial Gulf), and the research tended to follow the inductive approach, the descriptive approach, and the analytical approach by studying the theoretical framework for diversifying banking services, indicators of profitability in commercial banks, the most important ratios measured, and analyzing the effects left by the diversification of banking services on the profitability of Iraqi private commercial banks, the research sample, in order to Striving to achieve the goals set by him and trying to reach them by conducting this type of research.
The problem of the study was embodied in the role of diversifying banking services in the profitability of Iraqi private commercial banks.
The research also reached a set of conclusions, the most important of which are: The higher the level of diversification of banks in the services they provide to their customers, the higher the net profit and the rest of the profitability indicators, and this was evident in the study sample banks. Also, the high levels of diversification in banking services require a large financial capacity, due to the high cost of producing new services, in addition to its ability to maintain its current business.
The research also presented a set of recommendations, the most important of which are: the need for banks to raise the level of their diversification in banking services, because of its important role in the profitability of commercial banks.

The research aims to clarify the concept of value, the evaluation process, and the fair value of shares, as well as to prove the possibility of using the profitability multiplier indicator. In order to achieve the goal of the research, the profitability multiplier index of the Khaleeji Commercial Bank was used for the period (2012-2021), and the special data was analyzed. That is the effect of using this indicator in evaluating the fair value on the number of transactions that take place in banks, which in turn enhance banking activity.

The study aims to identify the impact of digital transformation on the development and sustainability of tourism services. The study was applied in a random sample of travel and tourism companies in Baghdad, as 66 questionnaires were distributed to managers of travel and tourism companies from various holders of academic degrees and for both sexes, and the results of the questionnaire were entered into the statistical programs SPSS v24 And Amos v24 to draw conclusions, the study imposed two hypotheses, the first is that there is a statistically significant correlation between digital transformation and the sustainability of the development of tourism services, and the second is that there is a statistically significant effect of digital transformation in achieving the development of tourism services. The study concluded that there is no statistically significant relationship between (transformation digital) and (sustainability of developing tourism services), which means that most tourism companies do not use digital transformation in developing their tourism services despite the agreement of most of the respondents on the importance of the paragraphs of digital transformation and the development and sustainability of tourism services. There is also no significant effect of digital transformation. In the development of tourism services provided by them, according to the answers of the research sample from the managers of tourism companies, and the study recommended that companies should work to develop an integrated strategy based on scientific foundations to implement digital transformation in their service programs and be interested in developing websites to raise their ability to attract tourists and interest in providing digital technological infrastructure As well as paying more attention to the completion of reservation and payment transactions, which help in facilitating the provision of services to tourists.