JOURNAL OF ADMINISTRATION AND ECONOMICS

Financial decisions are by their nature very complex, as a poor organization and the increasing volume of data require scientific analysis and smart systems and technologies are well suited to this type of challenge, including smart digitization techniques and cloud computing in supporting these decisions. The research problem is embodied in an attempt to find out whether the Iraqi private banks under study are actually testing cloud solutions as a way to reduce information technology costs and the suitability of smart digital applications (components of smart digitization, electronic payment systems, information systems applications, and digital archiving) for making financial decisions. The banking sector is represented by the dimensions (finance, investment, and profit divider) with the presence of cloud computing represented by the dimensions (public, private, community, and hybrid cloud).
In this research, the analytical descriptive approach was adopted by employing the questionnaire as a tool to collect information on the study sample, which consists of (203) individuals working in the Iraqi banks under study, which are (12) Iraqi private banks, where the statistical program was employed (Stata v.17) to extract results. Among the most important conclusions obtained is the existence of a statistically significant correlation between smart digitization applications and financial decisions in banks with the presence of cloud computing. However, Iraqi institutions still need a lot of time to educate their relevant employees about the benefits and risks of cloud computing and ways to apply it.

The researcher aims to identify the emotional practices and emotional representative roles played by the deans of faculties and heads of departments and centers at Al-Mustansiriya University and their impact on achieving strategic compatibility, and because of its impact on strengthening strategic compatibility, which in turn determines the strategic direction of the university in general and faculties in particular and connects the organization in the end To achieve its goals, and all this depends on the emotional practices and emotional intelligence that leaders practice in dealing with their affiliates in order to push them to work to achieve the strategies set and interweave those strategies among themselves to work in a harmonious and non-intersecting manner. Certain positions for the purpose of encouraging affiliates to be creative and innovative in order to unleash the potential energies within them and make them more productive and creative.
Al-Mustansiriya University was chosen as a community for research, and the intended sample for the research was a group of heads of academic formations represented by (deans of colleges, assistant deans, heads of departments and centers, department rapporteurs), and the questionnaire was used as a source for data collection on the study variables, which is the independent variable (emotional work) and its sub-dimensions ( Surface representation, deep representation, display of feelings) and the dependent variable (strategic alignment) and its sub-dimensions (procedures, information technology, human resource skills) and the number of valid questionnaires was (92), which were subjected to statistical analysis using a number of statistical methods for social sciences (SPSS).
The researcher concluded that there is a significant effect of emotional work in achieving strategic compatibility, as the value of (F) (32,607) is greater than the tabular value, which shows the importance of the emotional practices practiced by leaders in achieving the strategic goals of the organization and trying to expand and deepen those practices to develop them and thus enhance the process Strategic alignment.

This research aims to identify the role of content marketing in enhancing customer relationship management in Asiacell Telecom Company, as the problem of the study is embodied in the following main question: "Does content marketing affect customer relationship management in the researched company?" and customer relations management.
The study adopted the exploratory descriptive analytical approach by surveying the opinions of the employees of the researched company about the level of interest of the company's management in the two research variables, analyzing these opinions and testing the two main hypotheses of the study that are concerned with the relationship and influence between the independent variable (content marketing) and the dependent variable (customer relationship management) through Designing a questionnaire that includes the dimensions related to both variables, and the questionnaires were distributed electronically to the workers in the company's branch in Baghdad, and they represent the research community of (590) employees, and (250) valid questionnaires were retrieved for statistical analysis, and the collected data were processed and research hypotheses tested through Applying a number of statistical methods, including (the arithmetic mean, standard deviation, Spearman correlation coefficient and simple linear regression) using the statistical analysis program (SPSS Ver. 24).
The research has reached a set of results, the most prominent of which is the presence of an impact of content marketing on customer relationship management, and this means that any improvement in content marketing enhances the level of customer relationship management and its dimensions for the company.

The purpose of the study is to reveal the effect of market targeting strategies as the first independent variable and the positioning strategy as the second independent variable in pricing based on competition as a dependent variable in the oil products distribution company. A decrease in the level of demand for its products of lubricants for motor vehicles due to the intensity of competition from imported products led to a negative gap between actual sales and planned sales. The analytical study approach was relied on for a sample of the senior and middle leaders in the company and those in the position of (general manager, assistant general manager, organization manager, department manager, and division official). The study sample was deliberately chosen and the study population reached (110) individuals, while The size of the sample studied was (88) individuals. The questionnaire, personal interviews, and observation were used as a tool for collecting data and information, as well as using the SPSS V25, AMOS 25 program in applying most of the statistical treatments and analyses in order to reach results that benefit the study and achieve its objectives. The researcher reached a number of conclusions, the most important of which are: Some of the company's products are going through a stage of deterioration, which is the last stage of the product life cycle due to intense competition in the market and change in customer tastes as well as technological progress, despite their low prices compared to imported products as a result of not providing Innovative products.

The research aims to clarify the role of the quality of strategic decisions in the deployment of the quality function in the Iraqi General Cement Company, and by using the analytical approach. The dissemination of the quality function. The research also seeks to show the relationship between the dimensions of the quality of the strategic decision and the diffusion of the quality function (QFD) in its various dimensions. The Iraqi General Company for Cement gathered a group for research, and a sample was selected from it according to the de Morcan model to determine the size of the sample. They represent the administrative leaders in the organization, the research sample, and they are (the general manager, assistant general manager, department manager, and chief engineer). The statistical program (19.SPSS.Ver) was used for the purpose of conducting statistical treatments, and finally, the research reached a set of conclusions, the most important of which is the existence of a statistically significant effect relationship between the main and sub-variables of the research represented by the quality of the strategic decision (independent variable) with its dimensions (exceptional, continuity, Guidance), Quality Function Deployment (QFD) (dependent variable) in its various dimensions.

The research aims to identify the role of reliable leadership in the Iraqi Ministry of Planning and determine the degree of relationship in proactive work behaviors by knowing the dimensions of reliable leadership available in the ministry as an independent variable with its dimensions (self-awareness, internal moral perspective) in supporting the proactive behavior of workers as a dependent variable with its dimensions of (vocal behavior, individual innovation), and the problem of the study lies in the need to strengthen the role of trusted leaders in the proactive behavior of workers in the Iraqi Ministry of Planning, as managers were chosen in (5) departments, including a site for research, and a (intentional) sample was taken consisting of (103) individuals from Managers in higher, middle and lower departments, i.e. general managers and their assistants, department managers and division directors who represent part of the study population of (140) individuals in the ministry’s departments within the headquarters, with a rate of (73.5%). The results were analyzed by adopting the statistical program (SPSS V. 24) The results of the research showed the existence of a significant correlation and influence between the reliable leadership represented by its dimensions in the proactive behavior of the working individuals represented by its dimensions.

The main purpose of the research is to know the extent of dependence on electronic leadership and its impact on organizational readiness, especially the unexpected circumstances that arise in the business environment, perhaps the most prominent of which is (Covid-19), which led to decisive results, including stopping business for a limited period, Which requires managing the business electronically. As the research sample was represented by the General Company for Food Products, and the number of the questionnaire valid for analysis was (190) questionnaire, and many results were reached, the most important of which is proving the role of electronic leadership in organizational readiness, as the results of the respondents’ answers indicated a correlation between the variable of electronic leadership in organizational readiness by (62 %) The coefficient of influence between the independent variable and the dependent variable was (50%), which in turn is due to managers to adopt the concept of electronic leadership to interact and influence their environment despite the difference in the level of administrative readiness.

The study aimed to identify the role that Lean management plays in achieving organizational creativity, in addition to knowing the availability of the components of Lean management (continuous improvement, standard work, Six Sigma) and renewing the extent of its ability to achieve administrative creativity in its various dimensions (susceptibility to change, encouragement of creativity and sensitivity to problems, And knowing the suitability of this method to work, and the study concluded that lean management has a major role in achieving organizational creativity for organization. In the organization, and work to overcome all obstacles facing its application.

The current research aims to identify the reality of vocational education in South Korea and its role in achieving sustainable development, by identifying the Korean educational system and its role in development in South Korea, as well as the development policies adopted by South Korea in the field of education and development. Highlighting the importance of vocational education, and recognizing its role in achieving the economic development of South Korea, the research assumes that "human capital is the main reason for achieving sustainable development in South Korea, as well as its economic development and growth, and its transformation into one of the developed countries" and to achieve this hypothesis The researchers followed the deductive approach, the descriptive analytical method, and one of the most important conclusions reached by the researchers is the mismatch of skills among young people, which led to a lack of skills supply in the labor market as a result of insufficient outputs of education and vocational training, and the occurrence of a skills gap that arises from the mismatch within The research recommended the need to develop secondary schools specialized in the industries sector, linked to the relevant ministries, local government and industry, which will enhance the role of the outputs of vocational education in achieving the goals of sustainable development.

This research dealt with financial inclusion in terms of concept, origin, and development. It also dealt with the financial empowerment of women, indicating the relationship between financial inclusion and women. The descriptive analytical method was used for the data, which includes reviewing and analyzing information and data in the financial and banking literature and indicating the extent of India's response to international programs and plans. Anti-women in society and a review of their local attitudes, and the research reached a set of conclusions, the most important of which is that compared to the countries of the developed world, Indian women, until the present time, still suffer from the relative decline in the sources of financing and the financial climate necessary to initiate the establishment of their economic projects; It is one of the main justifications that weaken the balanced economic participation. The research also reached a set of recommendations, the most important of which is that it is necessary to intensify and multiply the sources of basic financing for Indian women and the appropriate economic environment for them through controlling partial national plans and programs for the policy of targeted financial inclusion of marginalized women and supporting them to set up projects. economic; Join the global community to achieve the goals of sustainable development.

The research aims to know the influence exerted by foreign investment banking on banking performance indicators, as well as studying patterns with identifying strengths and weaknesses that affect attracting foreign banking investments, and evaluating foreign participation and its impact on the performance of banks, the study sample, by highlighting the relationship between foreign investment banking and the performance of foreign banks in the Iraqi banking sector, using advanced standard methods based on longitudinal time series models (Panel Data) and according to the developed statistical program (Eviews12), and verifying the extent of influence between the independent variable and the variables of foreign banks participating in the Iraqi banking sector.
The most important findings of the researcher, the research proved that some performance indicators are indicative of foreign banking investment, and this means that some banks exploited these investments in achieving profits and others did not exploit those investments in achieving profits, and despite their huge capitals and their many numbers, these did not contribute Foreign banks that are very involved in transferring expertise, improving the quality of banking services, or providing financing to the Iraqi economy, due to the pattern of entry of the majority of these banks and the quality of the banks involved, and because of the areas of profitability that are not related to the provision of real banking services.

The aim of the research is that the internal auditor must have knowledge that goes beyond what is required for auditing, as the auditor must also have basic knowledge of behavioral sciences, specifically, organizational behavior, and the auditor must also have knowledge of auditing culture as well as that culture The organization enhances the quality of audit work and helps it address weaknesses in internal auditing. To achieve these goals, the researchers relied on the analytical descriptive approach, through a list of a questionnaire to collect data for a number of auditors of the Municipality of Baghdad. Like the rest of the departments of the unit, internal auditing needs to search for cultural motives, and organizational culture is the heart of organizational activities that have an impact on the effectiveness of the economic unit, in addition to that auditing adds value by auditing organizational culture.

The issue of controlling stocks is of great importance in all companies and institutions, especially industrial and productive ones. The administration may face some difficulties in making storage decisions to determine the appropriate amount of storage that achieves coverage of customers’ demand at the lowest costs, as well as ensuring that the enterprise does not suffer a deficit in the event of an inability to meet orders, or exposes the storage to damage and stagnation in the event that it remains in the stores for a long period due to a lack of requests, and in both cases, the institution or company bears great losses, so it is better to use scientific methods and mathematical models to obtain storage policies that can be applied to improve the storage system and thus achieve the objectives of the company or institution, which is to provide service at the lowest cost and the highest profit.
This study dealt with a probabilistic model for storage that was applied to the data of the distribution transformer (400 | 11) produced by the Diyala State Company for the year (2020) that was obtained from the company, as well as the special costs, and by using the data of the monthly demand and the waiting period, it was found that they follow the normal distribution. Then the model indicators were obtained (the optimal order quantity, the re-order point, the expected cost of stocking, the expected cost of preparing the order and the expected deficit, the expected cost of this deficit, in addition to the expected total cost of stocking) and using the MATLAB program in the statistical analysis of the data to obtain these results.

The periodic autoregressive model with first-order random coefficients RCPAR (1) is one of the models that is based on imposing the best description of seasonal variation and variances by allowing the parameters in the autoregressive to influence the seasons. The researchers (Franses and Papp, 2011) are the first to present this model. It can be easily used for high-frequency seasonal data that repeats in different patterns and works to reduce the number of periodic parameters to obtain sufficient degrees of freedom, and then to reach efficient estimates and accurate predictions. The FGNLS method was applied in estimating the model parameters, as well as comparing the estimation results with the unconstrained PAR (1) cyclic model and then using the estimated model to predict the quantities of liquid gas consumed globally measured (in millions of cubic meters). It was found that the parameters estimated by the (FGNLS) method of the RCPAR (1) model were close to the estimates of the unrestricted PAR (1) model, with the studied model keeping the least number of parameters.

Many researchers have increased their interest in semi-parametric methods due to the diversity of data for the study community, where semi-parametric models provide a link between parametric and non-parametric models, as well as achieve estimates of a high level. It is the waveform estimation method (WAVE) and the main components regression method (PCR), where we use the simulation method and different sample sizes (128, 256, 512) and different variances (0.5, 1, 2) to compare the two methods and choose which is better, and through the simulation results and the graph, the researcher concluded that the best method is the wavelet estimation method (WAVE), which is where it overcame the principal components method (PCR) when the number of variables is four variables and eight variables and when using linear and quadratic smoothing functions.

The banking sector is one of the important sectors, as it represents a major link in the development of the financial system in any country. The risks to which the banking sector is exposed have varied greatly, including credit risks, which result from this risk is the risk of customers not paying their obligations to the bank, and thus lead to exposure to the bank. To large losses as a result of bad debts and increased provisions for doubtful debts. Therefore, the research problem revolves around the question (what is the effect of credit risk on the financial performance of the National Bank of Iraq).
In order to achieve its objectives, the research starts with a hypothesis: If credit risks are identified and dealt with appropriately, the financial performance of the bank can be positively affected.
With the aim of reaching the goals that the bank seeks to achieve, the study is therefore divided into three axes: The first axis: is the conceptual framework for credit risk and financial performance. The second axis: an analysis of the course of developments in the activity of the National Bank of Iraq for the period (2010-2020). The third axis: measuring and analyzes the impact of the credit risk of the National Bank of Iraq on the financial performance for the period (2010-2020).
The research concluded with regard to banking indicators, that the bank, the research sample, showed clear reluctance with regard to the weak contribution of total deposits, total credit, and total assets to the gross domestic product on the one hand, and on the other hand, the weak contribution of the number of bank branches in providing banking services to the required number of the population.
The research recommended that the bank, the research sample, should make every effort to reduce credit risk and put in place modern systems capable of monitoring the processes of granting and collecting loans in order to support the investment environment and build a good credit policy, in addition to the need to focus on training credit risk managers and their attendance at local and international seminars working on Increase their knowledge in making the right decisions in granting credit.

This study was prepared to demonstrate the role of diversification of banking services in the profitability of private Iraqi commercial banks. Credit Bank of Iraq), 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 seek to achieve the goals that he set and is trying to reach them by conducting this type of research, and highlighting the importance of developing banking services in Iraqi private commercial banks.
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 this important role in the profitability of commercial banks, as diversification contributed to the entry of banks into some areas of new business and thus increase their ability to compete and improve profitability.

The process of auditing based on the electronic data processors and the era of informatics have been analyzed accordingly. In this study, electronic accounting systems have become the availability of information in a large amount and at a high speed with a great degree of efficiency and accuracy more than before. The research aims to shed light on modern technologies and their effects on the accounting and auditing profession. To achieve this goal, the descriptive analytical approach was followed due to its suitability to the nature of the research. Where a scientific questionnaire was designed and distributed to a sample of (110) individuals on the research sample, which included accounting and auditing specializations. Where the research community was represented by audit offices, banks, and auditors working in academic institutions. The practical side of the research relied on statistical analysis by testing the degree of validity of the data to find out the possibility of generalizing these results. One of the most important of these conclusions is that the techniques of modern technologies work to bring about changes in the concepts and principles of designing accounting information systems, and improve the quality of reports. Reducing the issuance of personal judgments and preparing accounting estimates, and the occurrence of fundamental changes in the organization . As well as , planning of the audit process, risk assessment and analytical audit procedures, and the emergence of new areas Such as accurate by exception, auto-auditing, and financial analysis of big data. Based on the results of the research, he recommended the need for accounting and auditing to adapt at the same pace to developments in the corporate business environment as a result of increasing the adoption of modern technologies. The departments of economic units take cybersecurity issues into account when strategic planning.

This study dealt with the analysis of the reliability function for hybrid systems with asymmetric components, where the operating times of these components follow Rayleigh, Pareto, and Rayleigh Pareto distributions, furthermore, we introduced a method of operation based on hybrid systems in order to increase the reliability of the machines operating times. Different simulation experiments were done to estimate the reliability function of these systems using the ML method, then a comparison was made between those estimators, the simulation results proved that the Rayleigh-Pareto distribution gives the best estimate for the reliability functions, also the estimated values for the reliability function for the hybrid parallel-series system greater than the estimated values of the reliability function for the hybrid series-parallel system, finally, the estimated reliability function values of the proposed system are better than the estimated values of the two other systems. In the application part, it was chosen the operating times for the machines of the University House for printing, publishing ,and translation in Baghdad, where the factory management depends on the system hybrid serial-parallel system to operate the factory machines, this system leads to a decrease in the reliability of the operating times of the factory machines to 50% at the first operating hour, but if the blistering hybrid system is followed, i.e. the similar machines are run in parallel, and the different machines are run in series, then the probability that the machinery system will continue to operate for four hours will be 50%.

The research aims to test the correlation and influence between buzz marketing and brand building and to identify the most effective buzz marketing techniques on social media, that contribute to building and spreading the brand. This study came to highlight the advantages that can be achieved from using buzz marketing techniques through social media. The research problem crystallized the extent to which Zain Iraq relied on buzz marketing techniques in its advertising campaign to launch the 4G service. The research sample consisted of (320) respondents who viewed the Zain Iraq advertisement to launch the 4G service. Social media (Facebook, Instagram), the analytical descriptive approach was adopted in analyzing the answers of the sample, and the spss v.26 programs and the SmartPLS program were used to reach the results. The seeding strategy was the most influential technique in building the brand, which is what Zain Iraq adopted in its advertising campaign to launch the fourth generation 4G service, as it used some famous artists to support the process of announcing its new services, and it also used the technology of creating noise by publishing the company’s advertisement in All its official pages, which greatly accelerated the spread of the advertisement.